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  "fact-638": {
   "value": "Sezione 1 - Dichiarazione di conformit\u00e0 ai principi contabili internazionali Il <span class=\"_ _3\"></span>presente bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3\"></span>consolidato, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>applicazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>D.Lgs. <span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>38 <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>28 <span class=\"_ _3\"></span>febbraio <span class=\"_ _3\"></span>2005, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>rec<span class=\"_ _1\"></span>epito <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span>Regolamento <span class=\"_ _3d\"> </span>Comunitario<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>16<span class=\"_ _1\"></span>06 <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>19 <span class=\"_ _3d\"> </span>lugli<span class=\"_ _1\"></span>o  2002<span class=\"_ _1\"></span>, <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>redatto <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>conformit\u00e0 <span class=\"_ _3d\"> </span>ai <span class=\"_ _40\"> </span>principi <span class=\"_ _3d\"> </span>contabili<span class=\"_ _324\"> </span>internazionali <span class=\"_ _1\"></span>IAS/IFRS, <span class=\"_ _3\"></span>in vi<span class=\"_ _1\"></span>gore <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"_ _3\"></span><span class=\"lsb\">4,</span> <span class=\"_ _1\"></span><span class=\"ff5\">emanati <span class=\"_ _1\"></span>dall\u2019Internati<span class=\"_ _1\"></span>onal<span class=\"_ _324\"> </span></span>Accounting Standards Board (IASB) con le <span class=\"_ _0\"></span>relative interpretazioni dell\u2019IFRS Interpretatio<span class=\"_ _1\"></span>ns Committee (gi\u00e0<span class=\"_ _324\"> </span>IFRIC) omologati dalla Co<span class=\"_ _1\"></span>mmissione Europea.",
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    "language": "it",
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  "fact-656": {
   "value": "Sezione 2 - Principi generali di redazione  Il bilancio consolidato \u00e8 costituito dallo Stato patrimoniale, dal Conto  economico, dal  Prospetto della  redditivit\u00e0 complessiva, dal Prospetto delle variazioni del patrimonio netto, dal Rendiconto finanziario e  dalla Nota Integrativa ed \u00e8 inoltre corredato dalla Relazione degli Amministratori sull\u2019andamento della  gestione.  Per la predisposizione del bilancio consolidato sono state applicate le disposizioni pubblicate dalla Banca  d\u2019Italia con la Circolare n. 262 \u201cIl bilancio bancario: schemi e regole di compilazione\u201d del 22 dicembre  2005 e successivi aggiornamenti.  Si  sono  inoltre  considerati,  per  quanto  applicabili  anche  con  riferimento  alle  tensioni  geopolitiche  internazionali,  i  documenti  di  tipo  interpretativo  e  di  supporto  all\u2019applicazione  dei  principi  contabili  in  relazione agli impatti da Covid-19, emanati dagli organismi regolamentari e di vigilanza europei e dagli  standard  setter  (Autorit\u00e0  bancaria  europea,  Autorit\u00e0  europea  degli  strumenti  finanziari  e  dei  mercati,  Banca Centrale Europea, Banca d\u2019Italia, Consob, IFRS Foundation) che forniscono raccomandazioni sugli  aspetti  di  maggior  rilevanza,  sul  trattamento  contabile  di  particolari  operazioni  o  sull\u2019informativa  finanziaria,  per  cui  si  fa  rinvio  al  successivo  paragrafo  \u201cRischi  e  incertezze  nell\u2019attuale  contesto  macroeconomico e geopolitico \u201d.  Il bilancio consolidato \u00e8 redatto con l\u2019intento di chiarezza e rappresenta in modo veritiero e corretto la  situazione patrimoniale, finanziaria e il risultato economico dell\u2019esercizio nella prospettiva della continuit\u00e0  aziendale,  rispettando  il  principio  della  rilevazione  per  competenza  economica  e  privilegiando,  nella  rilevazione e rappresentazione dei fatti di gestione, il principio della sostanza economica sulla forma.  I principi contabili adottati per la predisposizione del bilancio, con riferimento alle fasi di classificazione,  iscrizione, valutazione e cancellazione delle attivit\u00e0 e passivit\u00e0 finanziarie, cos\u00ec come per le modalit\u00e0 di  riconoscimento dei ricavi e dei costi, non si discostano da quelli utilizzati per la predisposizione del bilancio  dell\u2019esercizio precedente.  Le situazioni contabili individuali utilizzate per la preparazione di questo bilancio sono quelle predisposte  dalle societ\u00e0 controllate alla medesima data di riferimento e all\u2019occorrenza rettificate ove necessario per  adeguarle ai principi IAS/IFRS adottati dalla Capogruppo.  Gli importi dei Prospetti contabili e i dati riportati nella Nota Integrativa sono espressi \u2013 se non diversamente  indicato \u2013 in migliaia di Euro.  Utilizzo di stime e assunzioni nella predisposizione del bilancio  La  redazione  del  bilancio  richiede  anche  il  ricorso  a  stime  e  ad  assunzioni  che  possono  determinare  significativi effetti sui valori iscritti nello stato patrimoniale e nel conto economico, nonch\u00e9 sull\u2019informativa  di bilancio.  L\u2019impiego di tali stime implica l\u2019utilizzo delle informazioni disponibili e l\u2019adozione di valutazioni soggettive,  fondate anche sull\u2019esperienza storica, ai fini della formulazione di assunzioni ragionevoli per la rilevazione  dei fatti di gestione. Per loro natura, non \u00e8 quindi possibile escludere che le ipotesi assunte, per quanto  ragionevoli, possano non trovare conferma nei futuri scenari in cui il Gruppo si trover\u00e0 ad operare. I risultati  che si consuntiveranno in futuro potrebbero pertanto differire dalle stime effettuate ai fini della redazione  della situazione patrimoniale ed economica alla data di riferimento e potrebbero conseguentemente  rendersi necessarie rettifiche ad oggi non prevedibili n\u00e9 stimabili rispetto al valore contabile delle attivit\u00e0  e delle passivit\u00e0 iscritte nello stato patrimoniale.  Le principali fattispecie per le quali \u00e8 utilizzato l\u2019impiego di stime e valutazioni soggettive sono:  -  nei modelli valutativi e nei parametri utilizzati per lo svolgimento dei test d\u2019impairment relativi alle  partecipazioni e alle immobilizzazioni immateriali a vita indefinita (avviamenti);  -  la  quantificazione  delle  perdite  per  riduzione  di  valore  dei  crediti  e,  in  genere,  delle  attivit\u00e0  finanziarie;  -  la  determinazione  del  fair  value  degli  strumenti  finanziari  da  utilizzare  ai  fini  dell\u2019informativa  di  bilancio;  -  l\u2019utilizzo di modelli valutativi per la rilevazione del fair value degli strumenti finanziari non quotati in  mercati attivi;  -  la quantificazione dei fondi del personale e dei fondi rischi e oneri;  -  le stime e le assunzioni sulla recuperabilit\u00e0 della fiscalit\u00e0 differita attiva.  La  descrizione  delle  politiche  contabili  applicate  sui  principali  aggregati  di  bilancio  fornisce  maggiori  dettagli informativi sulle assunzioni e valutazioni soggettive utilizzate nella redazione del presente bilancio.  Rischi e incertezze nell\u2019attuale contesto macroeconomico e geopolitico  Tra i principali fattori di incertezza che potrebbero incidere sugli scenari futuri in cui il Gruppo Banco Desio si  trover\u00e0  ad  operare  non  devono  essere  sottovalutati  gli  effetti  negativi  sull\u2019economia  globale  e  italiana  direttamente  o  indirettamente  collegati  al  perdurare  delle  tensioni  geopolitiche  e  dei  conflitti  bellici  (in  particolare  in  Europa  e  in  Medioriente)  che  aumentano  i  rischi  di  un  contesto  di  escalation  di  guerre  commerciali, tassi di interesse ancora alti, tensioni nelle catene di fornitura di materie prime strategiche e prezzi  elevati.  Le iniziative delle Banche Centrali intraprese nel corso del 2024, hanno contrastato, attraverso il calo progressivo  dei tassi di interesse, la dinamica dell\u2019inflazione, che ha evidenziando un andamento decrescente pi\u00f9 lento di quanto  immaginato.  L\u2019inflazione  interna  infatti  ha  registrato  una flessione  ma resta elevata,  principalmente  perch\u00e9 salari e prezzi in determinati settori si stanno ancora adeguando al passato incremento dell\u2019inflazione  con  considerevole ritardo. Le condizioni  di finanziamento  restano stringenti, in  quanto la  politica monetaria  permane restrittiva. Questi elementi, unitamente alla sempre maggiore consapevolezza del rischio climatico a  livello internazionale, rappresentano i principali elementi di incertezza per gli scenari futuri.  Al  riguardo,  viene  di  seguito fornita  un\u2019illustrazione  dell\u2019attivit\u00e0  di  accertamento  del  rischio  di  sostenibilit\u00e0  e  quindi dei processi di stima che, pi\u00f9 in generale, richiedono il ricorso a  significativi elementi di giudizio nella  selezione  di  ipotesi  ed  assunzioni  sottostanti  e  le  conseguenti  soluzioni  applicative  adottate  dal  Gruppo,  allineandole all\u2019evoluzione del contesto tempo per tempo riscontrata, consapevole del proprio ruolo nel fornire  il necessario supporto ai propri stakeholder, persone e imprese, nell\u2019attuale contesto caratterizzato da rilevanti  fattori di incertezza e volatilit\u00e0.  Rischio di sostenibilit\u00e0  Il Gruppo definisce il rischio di sostenibilit\u00e0 come il rischio di un effetto negativo significativo sulle proprie  prestazioni,  inclusi effetti  finanziari e  reputazionali,  dovuto a  eventi o condizioni ambientali,  sociali e di  governance (ESG) attuali o futuri. Il rischio di sostenibilit\u00e0 \u00e8 quindi considerato un driver trasversale dei  rischi esistenti (i convenzionali rischi di vigilanza prudenziale) come delineato nella tassonomia dei rischi  del Gruppo, che pu\u00f2 ulteriormente acutizzare i rischi che il Gruppo sta gi\u00e0 affrontando. Il Gruppo pu\u00f2  essere esposto al rischio di sostenibilit\u00e0 attraverso le proprie operazioni e impegni strategici e dalle attivit\u00e0  delle sue varie controparti a monte e a valle nella catena del valore.  Il rischio di credito \u00e8 considerato il tipo di rischio pi\u00f9 materialmente influenzato dai driver di sostenibilit\u00e0 a  lungo termine, di cui il rischio climatico \u00e8 attualmente il pi\u00f9 urgente di tutti i driver correlati all'ESG in grado  di influenzare il rischio di credito del Gruppo. In termini di rischi derivanti dalle attivit\u00e0 finanziarie, i rischi  correlati al clima sono stati considerati i pi\u00f9 rilevanti per le attivit\u00e0 di impiego del Gruppo. Il rischio climatico  riguarda i rischi di transizione, che sono i rischi associati al passaggio a un'economia a basse emissioni di  carbonio,  e  i  rischi  fisici  derivanti  dai  cambiamenti  climatici  previsti,  inclusi  sia  i  cambiamenti  a  lungo  termine  (cambiamenti  cronici)  sia  i  cambiamenti  causati  da  eventi  (cambiamenti  acuti)  nei  modelli  meteorologici. Il rischio di credito sar\u00e0 influenzato da entrambi questi rischi correlati al clima nel medio e  lungo termine e si stanno compiendo sforzi per migliorare la visione a lungo termine del rischio climatico  nei diversi settori merceologici.  Nel corso dell\u2019esercizio di riferimento il Gruppo ha perfezionato l'analisi dei canali di trasmissione dei rischi  climatico-ambientali 90 sui rischi finanziari, nel rispetto della tassonomia dei rischi definita dalle Autorit\u00e0 di  Vigilanza Europea e Nazionale, tenuto conto della complessit\u00e0 operativa, dimensionale e organizzativa  del Gruppo. A seguito dell'analisi dei canali di trasmissione il Gruppo ha condotto un'analisi di materialit\u00e0  finanziaria  con  l'obiettivo  di  identificare  i  rischi  e  le  opportunit\u00e0  che  hanno  o  di  cui  si  pu\u00f2  prevedere  un'influenza  rilevante  sullo  sviluppo  del  Gruppo,  sulla  sua  situazione  patrimoniale-finanziaria,  risultato  economico, sui flussi finanziari, nel breve medio o lungo termine.  A  fronte  delle  evidenze  emerse,  il  Gruppo  ha  quindi  svolto  l\u2019analisi  di  accertamento  focalizzata  sulla  valutazione (delle opportunit\u00e0 e) dei rischi derivanti dai fattori climatico-ambientali (fisico e transizione),  funzionale alla quantificazione del relativo impatto sugli attivi aziendali. L'identificazione, il monitoraggio  e l'accertamento dei rischi climatico-ambientale \u00e8 quindi integrato nel processo di gestione complessiva  dei  rischi  finanziari  gi\u00e0  presidiati  dal  Gruppo.  Le  analisi  sopra  menzionate  sono  condotte  sugli  attivi  aziendali  (es.  crediti,  immobili  a  garanzia,  immobili  di  propriet\u00e0)  utilizzando  score  ESG  forniti  da  info- provider esterni che tengono in considerazione diversi scenari climatici. Nel dettaglio gli score si basano  sulle  coordinate  geospaziali  specifiche  delle  sedi  legali  e  produttive  delle  imprese,  degli  immobili  a garanzia dei finanziamenti e degli immobili di propriet\u00e0 91 della Banca e tengono in considerazione il livello  di sensibilit\u00e0 ai diversi fattori climatico-ambientali in base al settore di appartenenza delle controparti.  Il Gruppo continuer\u00e0 ad affinare la propria metodologia di valutazione man mano che saranno disponibili  pi\u00f9 dati sui rischi climatici per supportare l'identificazione dei rischi sia di transizione che fisici allo scopo di  determinare la significativit\u00e0 finanziaria, tuttavia, le conclusioni non hanno portato ad aggiustamenti allo  staging o alle perdite di credito attese modellizzate, poich\u00e9 gli impatti si manifestano in un periodo di  tempo pi\u00f9 lungo rispetto alle  scadenze dei finanziamenti. Sia  i rischi di  transizione  che quelli  fisici sono  gestiti tramite aggiustamenti di modello (euro 1,9 milioni) e post modello (euro 11,1 milioni) che coprono i  rischi correlati alla componente climatico-ambientale nel suo complesso (euro 13,0 milioni).  Per  ulteriori  informazioni  si  fa  rimando  a  quanto  illustrato  nella  nota  \u201cInclusione  del  rischio  climatico  ambientale (fisico e transizione)\u201d del paragrafo \u201c2.3 Metodi di misurazione delle perdite attese\u201d contenuto  nella Parte E \u2013 Informazioni sui rischi e sulle relative politiche di copertura della presente Nota Integrativa,  in corrispondenza della sezione dedicata al rischio di credito.  Le analisi di accertamento condotte alla data di riferimento hanno quindi comportato un aggiornamento del  framework  relativo  alla  determinazione  delle  perdite  attese  sulle  esposizioni  creditizie  iscritte  nell\u2019attivo  patrimoniale per includere il rischio climatico ambientale; non sono stati invece aggiornati, sempre ad esito  delle suddette analisi di accertamento, altri framework valutativi (es. strumenti finanziari, impairment test, ecc.).  Determinazione delle perdite attese sulle esposizioni creditizie iscritte nell\u2019attivo patrimoniale  Relativamente alla valutazione, si ricorda che il principio IFRS 9 Strumenti Finanziari richiede espressamente  che  un\u2019entit\u00e0  proceda  alla  stima  delle  perdite  attese  su  crediti  prendendo  in  considerazione  tutte  le  informazioni correnti e future disponibili ritenute ragionevoli e dimostrabili (reasonable and supportable).  Le Autorit\u00e0 regolamentari e di vigilanza europee e gli standard setter (le Autorit\u00e0) che si sono espresse  sull\u2019argomento sono state concordi nel suggerire estrema cautela nel modificare gli scenari valutativi, a  partire dalla fase di pi\u00f9 acuta incertezza nel 2020.  In considerazione del perdurare delle motivazioni sottostanti, restano quindi confermate le scelte a suo  tempo  individuate  nel  corso  del  2020  per  la  predisposizione  delle  relazioni  finanziarie  che,  alla  luce  dell\u2019andamento del contesto macroeconomico di riferimento, sono state tempo per tempo oggetto di  calibrazione e affinamento in ragione dell\u2019evoluzione del quadro macroeconomico generale e di settore.  Il  Gruppo  ha  analizzato  gli  aspetti  di  valutazione  in  allineamento  alle  indicazioni  dei  diversi  regulators  tenendo conto delle indicazioni contenute nei documenti pubblicati da diverse istituzioni internazionali  (ESMA, EBA, BCE-SSM, IFRS Foundation), mirando al raggiungimento di un equilibrio tra l\u2019esigenza di evitare  ipotesi eccessivamente procicliche nei modelli utilizzati per  la stima delle perdite attese su crediti  e la  necessit\u00e0 di assicurare che i rischi correlati al contesto macroeconomico cui il Banco \u00e8 (o sar\u00e0) esposto,  si riflettano adeguatamente nelle valutazioni contabili e prudenziali.  Pertanto, tenuto conto degli elementi di incertezza e di cambiamento macroeconomico ancora presenti  nell\u2019attuale  contesto  di  mercato,  il  Gruppo  ha  ritenuto  opportuno  aggiornare  le  previsioni  macroeconomiche  utilizzate  per  la  stima  delle  perdite  attese  al  fine  di  includere  gli  elementi  di  cambiamento macroeconomico attuali e prospettici forniti dai provider specializzati.  In  relazione  ai  persistenti  elementi  di  incertezza  negli  scenari  macroeconomici  gi\u00e0  richiamati  e  coerentemente con le attese dei regulators, nonch\u00e9 con l\u2019approccio di massima attenzione applicato  nel monitoraggio andamentale delle esposizioni gi\u00e0 adottato nei precedenti esercizi, la Banca ha ritenuto opportuno continuare ad adottare un approccio di prudenza nella valutazione degli impatti di pi\u00f9 lungo periodo in relazione anche ai nuovi fattori di rischio emergenti, definendo aggiustamenti post modello. Le  principali  caratteristiche  del  modello  di  determinazione  della  perdita  attesa,  degli  scenari macroeconomici ivi incorporati e degli interventi di management overlay, in cui risultano gi\u00e0 considerati gli  effetti  del  cambiamento  climatico,  sono  pi\u00f9  nel  dettaglio  descritti  nella  successiva  \u201cParte  E  \u2013 Informazioni sui rischi e sulle relative politiche di copertura\u201d cui si fa rimando. Anche  la  determinazione  delle  perdite  attese  sul  portafoglio  crediti  deteriorato  (stage  3)  implica significativi elementi di giudizio, con particolare riferimento alla stima dei flussi ritenuti recuperabili e della relativa tempistica di recupero. Nel corso del periodo di riferimento si \u00e8 agito con gli opportuni interventi al fine di poter adeguatamente gestire il contesto contingente legato al contesto macroeconomico ed assicurare  comunque  la  corretta  classificazione  e  valutazione  di  recuperabilit\u00e0  delle  esposizioni classificate a deteriorato con conseguente  riflesso sul costo del credito deteriorato di  periodo, tenuto conto delle cessioni nel frattempo intervenute e delle possibili future opportunit\u00e0 di derisking in linea con la propria NPLs strategy.  Alla luce di quanto sopra esposto, non si pu\u00f2 escludere che differenti metodologie, parametri, assunzioni nella determinazione  del  valore  recuperabile  delle  esposizioni  creditizie  (influenzati  peraltro  anche da possibili strategie alternative di recupero delle stesse, deliberate dai competenti organi aziendali, nonch\u00e9 dall\u2019evoluzione del contesto economico-finanziario e regolamentare di riferimento) possano determinare valutazioni differenti rispetto a quelle condotte ai fini della redazione del presente documento di bilancio. Per gli aggiornamenti introdotti nella misurazione delle perdite attese sulle esposizioni non deteriorate si fa rinvio a quanto illustrato nella \u201cParte E -\u2013 Informazioni sui rischi e sulle relative politiche di copertura\u201d. Valorizzazione degli strumenti finanziari al fair value Ai fini della presente informativa finanziaria si \u00e8 proceduto ad aggiornare la valutazione degli strumenti finanziari al fair value sulla base delle correnti condizioni di mercato, in linea con quanto previsto dall\u2019IFRS 13 Valutazione del fair value e dalla Policy di fair value di Gruppo. In particolare, per gli investimenti al fair value che derivano il loro valore direttamente, nel caso dei titoli quotati,  o  indirettamente,  nel  caso  di  investimenti  convertibili  o  strettamente  legati  a  strumenti quotati/valutati  con  multipli  di  mercato,  da  quotazioni  di  mercato  (valutati  quindi  con  metodologie ascrivibili ai livelli di fair value 1 e 2), si \u00e8 proceduto ad aggiornare le valutazioni sulla base dei prezzi di borsa.  \u00c8  da  ritenersi  piuttosto  contenuto  l\u2019impiego  di  significativi  elementi  di  giudizio  nella  valutazione  degli strumenti  finanziari  in  portafoglio  in  considerazione  del  fatto  che  il  Banco  continua  a  mantenere un\u2019allocazione molto prudente, per cui il ricorso a modelli valutativi per la rilevazione del fair value degli strumenti finanziari non quotati in mercati attivi (livello 3), sostanzialmente riconducibili a quote di OICR di fondi chiusi, riguarda una limitata porzione degli investimenti detenuti. Con particolare riferimento ai fondi di investimento di tipo chiuso classificati tra gli strumenti finanziari obbligatoriamente valutati al fair value sono stati recepiti gli effetti economici negativi scaturiti dall\u2019aggiornamento della valutazione sulla base degli  ultimi  elementi  informativi  disponibili  (NAV,  business  plan,  ecc.)  secondo  quanto  previsto  dalla richiamata Policy di fair value di Gruppo. Per l\u2019informativa qualitativa e quantitativa sulla  modalit\u00e0 di  determinazione  del fair value si fa rinvio  a quanto contenuto nella successiva \u201cParte A.4 \u2013 Informativa sul fair value\u201d. Impairment test delle attivit\u00e0 immateriali a vita indefinita (avviamenti) e delle partecipazioni Ai sensi dello IAS 36 Riduzione di valore delle attivit\u00e0, tutte le attivit\u00e0 immateriali a vita utile indefinita, cos\u00ec come le partecipazioni, devono essere sottoposte almeno annualmente al test di impairment, al fine di verificarne la recuperabilit\u00e0 del valore. In aggiunta, il principio stabilisce che i risultati del test annuale possano  essere  considerati  validi  ai  fini  delle  successive  valutazioni,  purch\u00e9  sia  considerata  remota  la probabilit\u00e0 che il valore recuperabile delle attivit\u00e0 immateriali sia inferiore rispetto al valore contabile. Tale giudizio pu\u00f2 basarsi sull\u2019analisi dei fatti intervenuti e delle circostanze modificatesi successivamente al pi\u00f9 recente test di impairment annuale condotto. Anche in questo caso le Autorit\u00e0 si sono espresse nel suggerire estrema cautela nell\u2019aggiornamento degli scenari valutativi, almeno nella fase di pi\u00f9 acuta incertezza. Per  la  predisposizione  del  presente  documento  di  bilancio,  In  linea  con  quanto  previsto  dallo  IAS  36 Riduzione  di  valore  delle  attivit\u00e0  e  dalla  Policy  d\u2019impairment,  il  Gruppo  Banco  Desio  ha  provveduto all\u2019aggiornamento  delle  previsioni  economico-finanziarie,  con  proiezioni  su  un  orizzonte  temporale esplicito di cinque anni. Conseguentemente sulla data di riferimento, le analisi valutative del test di impairment non sono state condotte mediante l\u2019utilizzo di un approccio multi-scenario in considerazione del fatto che le previsioni economico-finanziarie  considerate  sono  basate  su  assunzioni  ragionevoli,  ancorate  al  quadro macroeconomico  generale  e  di  settore  che  risulta  ancora  interessato  dagli  elementi  di  significativa incertezza in precedenza richiamati. Di  seguito  si  elencano  i  principali  parametri  e  assunzioni  utilizzati  alla  data  di  riferimento  del  presente bilancio per il test di impairment, confrontati con quelli utilizzati per i due esercizi precedenti: 31.12.2024 31.12.2023 31.12.2022 CGU BDB Fides Gruppo Anthilia BDB Fides Gruppo Anthilia BDB Fides Gruppo (avv.) (avv.) (avv.) SGR (avv.) (avv.) (avv.) SGR (avv.) (avv.) (avv.) (part.) (part.) Modello DDM Flussi Risultati Netti Piano di Piano di attivit\u00e0 attivit\u00e0 Base dati Budget 2025 esteso al 2029 2024-2026 Piano industriale 2024-26 esteso 2023- Budget 2023 esteso al 2027 (*) esteso al al 2028 2025 2029 (**) esteso al 2028 CAGR RWA 2,00% 7,30% 2,50% 4,50% 2,60% 14,30% 3,81% 0,90% 2,40% 8,40% 2,90% Ke 10,18% 11,92% 10,37% g 1,97% 2,03% 2,06% Tier 1 Ratio 15,07% 7,20% 13,74% 10,30% 13,01% 6,00% 12,06% 10,37% 10,93% 4,88% 10,37% (***) (*) Previsioni a 5 anni, approvate dal Consiglio di Amministrazione in data 11 febbraio 2025, che sono state sviluppate dal management tenuto conto del budget 2025, sviluppato in coerenza con il Piano Industriale \u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio in data 24 novembre 2023), e delle pi\u00f9 recenti previsioni disponibili circa lo scenario macroeconomico atteso al 2029 (**) Previsioni a 5 anni che sono state sviluppate dal management di Banco Desio tenuto conto del Piano di attivit\u00e0 2024-2026 approvato dal Consiglio di Amministrazione della SGR in data 14 marzo 2024, dei risultati consuntivi 2024 nonch\u00e9 delle pi\u00f9 recenti previsioni disponibili circa lo scenario macroeconomico atteso al 2029  (***) Per Banco Desio e Fides \u00e8 stato considerato il capitale allocato target sull\u2019entit\u00e0 stimato (CET1 media 5Y) anche al fine di presidiare la coerenza con il rispetto dei livelli minimi di CET1 a livello di Gruppo CRR. Per Anthilia SGR \u00e8 stato considerato il capitale allocato target stimato considerando il requisito relativo agli \u201cAltri rischi\u201d  Di seguito si riportano inoltre gli scostamenti percentuali o in punti base delle assunzioni considerate per rendere il valore recuperabile della CGU dedotto il patrimonio netto allocato alla stessa pari al valore d\u2019iscrizione in bilancio dell\u2019avviamento alla data di riferimento del presente bilancio e dei due esercizi precedenti: 31.12.2024 31.12.2023 31.12.2022 CGU BDB Fides Gruppo Anthilia BDB Fides Gruppo Anthilia BDB Fides Gruppo (avv.) (avv.) (avv.) SGR (avv.) (avv.) (avv.) SGR (avv.) (avv.) (avv.) (part.) (part.) Decremento in % dei Risultati 23,73% 57,49% 32,84% 33,97% 31,39% 53,00% 30,17% 20,14% 32,21% 54,91% 33,96% Netti futuri (RN) Incremento in p.b. del tasso di Oltre Oltre Oltre Oltre Oltre attualizzazione 706 7.000 555 387 1.000 4.000 536 230 1.000 1.000 747 dei flussi di cassa futuri (FCFE) Al riguardo si deve comunque segnalare che la verifica della recuperabilit\u00e0 di tali attivit\u00e0 immateriali \u00e8  un  esercizio  complesso  i  cui  risultati  risentono  delle  metodologie  valutative  adottate,  nonch\u00e9  dei  parametri e delle assunzioni sottostanti che in futuro potrebbero dover essere modificati per tenere conto  delle nuove informazioni o di evoluzioni non prevedibili alla data di redazione del presente bilancio.  Per l\u2019informativa qualitativa e quantitativa sulla modalit\u00e0 di esecuzione del test di impairment, in cui sono  stati considerati in modo implicito gli effetti del cambiamento climatico, si fa rinvio a quanto contenuto  nelle successive sezioni \u201cPartecipazioni  \u2013 voce 70\u201d  e \u201cAttivit\u00e0 immateriali  \u2013 voce 100\u201d contenute nella  \u201cParte B \u2013 Informazioni sullo stato patrimoniale\u201d.  Stima della recuperabilit\u00e0 delle attivit\u00e0 fiscali per imposte anticipate  Tra  le attivit\u00e0 patrimoniali sono altres\u00ec  presenti significative  attivit\u00e0  fiscali  per imposte anticipate (DTA  -  Deferred Tax Asset) principalmente derivanti da differenze temporanee tra la data di iscrizione nel conto  economico di determinati costi aziendali e la data nella quale i medesimi costi potranno essere dedotti,  nonch\u00e9 derivanti da perdite fiscali riportabili a nuovo.  L\u2019iscrizione di tali attivit\u00e0 ed il successivo mantenimento in bilancio presuppone un giudizio di probabilit\u00e0  in merito al recupero delle stesse, che dovr\u00e0 peraltro considerare le disposizioni normative fiscali vigenti  alla data di redazione del bilancio.  Nel dettaglio, le attivit\u00e0 per imposte anticipate che rispondono ai requisiti richiesti dalla Legge 214/2011  sono  automaticamente  trasformabili  in  crediti  di  imposta  nell\u2019ipotesi  di  rilevazione  di  una  \u201cperdita  civilistica\u201d, di una \u201cperdita fiscale\u201d ai fini IRES e di un \u201cvalore della produzione netto negativo\u201d ai fini IRAP;  il loro recupero \u00e8 quindi certo, in quanto prescinde dalla capacit\u00e0 di generare una redditivit\u00e0 futura.  Per le residue attivit\u00e0 fiscali non trasformabili in crediti di imposta il giudizio sulla probabilit\u00e0 di recupero  deve  essere  fondato  su  ragionevoli  previsioni  reddituali  desumibili  dai  piani  strategici  e  previsionali  approvati, tenuto anche conto che ai fini IRES la normativa fiscale prevede la riportabilit\u00e0 a nuovo delle  perdite fiscali senza alcun limite temporale. Tale giudizio risulta essere un esercizio complesso, in particolar  modo se riferito alle DTA sulle perdite fiscali riportabili a nuovo, la cui stessa esistenza potrebbe essere un  indicatore del fatto di non disporre in futuro di redditi imponibili sufficienti per il loro recupero. In base a  quanto previsto dal principio contabile IAS 12 Imposte sul reddito, il suddetto giudizio di recuperabilit\u00e0  (c.d. probability test) richiede un\u2019attenta ricognizione di tutte le evidenze a supporto della probabilit\u00e0 di  disporre in futuro di redditi imponibili sufficienti.  Per tenere conto delle  incertezze dello scenario  macroeconomico e delle potenziali  ripercussioni sulla  stima  dei  flussi  finanziari  imponibili,  il  probability  test  \u00e8  stato  condotto  con  la  medesima  metodologia  adottata per i due esercizi precedenti, considerando le previsioni dei futuri redditi imponibili derivanti dalle  medesime previsioni andamentali considerate anche ai fini del test di impairment delle attivit\u00e0 immateriali  a vita utile indefinita (avviamenti) e delle partecipazioni.  Per  l\u2019informativa  qualitativa  sulla  modalit\u00e0  di  verifica  della  recuperabilit\u00e0  delle  attivit\u00e0  per  imposte  anticipate, si fa rinvio a quanto contenuto nella successiva sezione \u201cAttivit\u00e0 fiscali \u2013 Voce 110\u201d, contenuta  nella \u201cParte B \u2013 Informazioni sullo stato patrimoniale consolidato\u201d della presente Nota integrativa.     Stima dei fondi per rischi e oneri La  complessit\u00e0  delle  situazioni  ed  operazioni  societarie  che  sono  alla  base  dei  contenziosi  in  essere, unitamente  alle  problematiche  interpretative  riguardanti  la  legislazione  applicabile,  richiedono significativi  elementi  di  giudizio  nella  stima  delle  passivit\u00e0  che  potranno  emergere  al  momento  della definizione delle liti pendenti. Le difficolt\u00e0 di valutazione interessano sia l\u2019an sia il quantum nonch\u00e9 i tempi di eventuale manifestazione della passivit\u00e0 e risultano particolarmente evidenti qualora il procedimento avviato sia nella fase iniziale e/o sia in corso la relativa istruttoria. La peculiarit\u00e0 dell\u2019oggetto del contendere e la conseguente assenza di giurisprudenza riferita a vertenze paragonabili,  nonch\u00e9  i  diversi  orientamenti  espressi  dagli  organi  giudicanti,  sia  ai  vari  livelli  del procedimento contenzioso, sia da organi del medesimo livello a distanza di tempo, rendono difficile la valutazione  delle  passivit\u00e0  potenziali  anche  qualora  siano  disponibili  le sentenze provvisorie  emesse  a seguito dei primi gradi di giudizio. L\u2019esperienza storica dimostra che in diversi casi le decisioni assunte dai giudici nei primi gradi di giudizio sono state completamente sovvertite nei giudizi di appello o di cassazione e ci\u00f2 sia a favore che a sfavore dei soggetti passivi. In  tale  contesto  la  classificazione  delle  passivit\u00e0  potenziali  e  la  conseguente  valutazione  degli accantonamenti  necessari  \u00e8  basata  su  elementi  di  giudizio  non  oggettivi  che  richiedono  il  ricorso  a procedimenti  di  stima  talvolta  estremamente  complessi.  Non  si  pu\u00f2  quindi  escludere  che  a  seguito dell\u2019emissione delle sentenze definitive gli accantonamenti ai fondi rischi ed oneri stanziati a fronte delle passivit\u00e0 potenziali connesse alle vertenze legali e fiscali possano rivelarsi carenti od eccedenti. Per l\u2019informativa sulle principali posizioni di rischio relative a controversie legali (azioni revocatorie e cause passive in corso) si fa rinvio alla sezione \u201cFondi per rischi e oneri \u2013 Voce 100\u201d contenuta nella \u201cParte B \u2013 Informazioni sullo stato patrimoniale consolidato\u201d della presente Nota integrativa. Stima delle obbligazioni relative ai benefici a favore dei dipendenti La  determinazione  delle  passivit\u00e0  associate  ai  benefici  a  favore  dei  dipendenti,  con  particolare riferimento ai piani a benefici definiti ed ai benefici a lungo termine, implica un certo grado di complessit\u00e0; le risultanze  della valutazione dipendono, in  larga  misura,  dalle  ipotesi  attuariali  utilizzate  di  natura sia demografica  (quali  tassi  di  mortalit\u00e0  e  di  turnover  dei  dipendenti)  sia  finanziaria  (quali  tassi  di attualizzazione e tassi di inflazione). Risulta pertanto fondamentale il giudizio espresso dal management nella selezione delle basi tecniche pi\u00f9 opportune per la valutazione della fattispecie, che risulta influenzato dal contesto socioeconomico in cui il Gruppo si trova ad operare, nonch\u00e9 dall\u2019andamento dei mercati finanziari. Di seguito si elencano le principali ipotesi attuariali utilizzate alla data di riferimento del presente bilancio, confrontati con quelli utilizzati per i due esercizi precedenti: Ipotesi demografiche 31.12.2024 31.12.2023 31.12.2022 Tasso di mortalit\u00e0 dei dipendenti determinate dalla Ragioneria Generale dello Stato denominate RG48, distinte per sesso Frequenze ed  ammontare delle anticipazioni 4,00% di TFR Frequenze del turnover 2,50% Ipotesi finanziarie 31.12.2024 31.12.2023 31.12.2022 Tasso  di  attualizzazione  Iboxx Euro Corporate 2,93% 3,42% 3,42% AA 5-7 anni (*) Tasso di inflazione 2,00% 3,04% 5,9% per il 2023 (**) (*) Indice Iboxx Euro Corporate AA 7-10 per gli anni 2023 e 2022 (**) 2,3% per il 2024, 2,0% dal 2025  Si deve precisare che l\u2019elenco dei processi valutativi sopra indicati viene fornito al solo fine di consentire  al lettore una migliore comprensione delle principali aree di incertezza, ma non \u00e8 inteso in alcun modo a  suggerire che assunzioni alternative, allo stato attuale, possano essere pi\u00f9 appropriate.  Per  ulteriori  dettagli  si  fa  rinvio  alla  sezione  \u201cTrattamento  di  fine  rapporto  del  personale  -  Voce  90\u201d  contenuto  nella  \u201cParte  B  -  Informazioni  sullo  stato  patrimoniale  consolidato\u201d  della  presente  Nota  integrativa. Continuit\u00e0 aziendale  Il  presente  bilancio  \u00e8  redatto  ritenendo  appropriato  il  presupposto  della  continuit\u00e0  aziendale.  In  considerazione  della  solidit\u00e0  patrimoniale  e  della  gestione  operativa  in  crescita  con  riferimento  alle  principali priorit\u00e0 commerciali di piano strategico, del livello di NPL ratio sotto controllo ed in linea con i  precedenti  esercizi  e  delle  ulteriori  iniziative  adottate  per  minimizzare  gli  effetti  della  congiuntura  economica, gli Amministratori hanno infatti la ragionevole aspettativa che la Banca continuer\u00e0 con la  sua esistenza operativa in un futuro prevedibile e hanno predisposto il bilancio nella presunzione della  continuit\u00e0 aziendale. Gli Amministratori ritengono pertanto che i rischi e le incertezze a cui il Banco potr\u00e0  andare incontro nello svolgimento della gestione, anche considerando il perdurare degli effetti negativi  del contesto macroeconomico richiamato, non siano tali da generare dubbi sulla continuit\u00e0 aziendale.  Per l\u2019informativa sui rischi e sui relativi presidi si fa rinvio alla successiva \u201cParte E \u2013 Informazioni sui rischi e  sulle relative politiche di copertura\u201d, nonch\u00e9 a quanto illustrato nella Relazione sulla gestione. Modifiche contrattuali derivanti da Covid-19 1) Modifiche contrattuali e cancellazione contabile (IFRS 9) Per quanto riguarda la classificazione, tenuto  conto delle indicazioni dei  diversi  regulators  che si  sono espressi sul tema, nonch\u00e9 delle iniziative intraprese dal Gruppo, le posizioni in bonis interessate dalle misure di moratoria ex lege o comunque di portata generale decise autonomamente dal Gruppo in risposta dell\u2019emergenza di Covid-19 sono trattate come segue: \u2013  non sono di norma considerate forborne secondo la normativa prudenziale n\u00e9 tantomeno oggetto di classificazione sistematica a stage 2, tenuto anche conto della sostanziale invarianza del valore attuale dei flussi di cassa successivi alla modifica contrattuale. Per le sole posizioni verso aziende con pi\u00f9  elevata  rischiosit\u00e0  preesistente  all\u2019emergenza  sanitaria,  nel  caso  di  moratoria  decisa autonomamente dal Gruppo, sono effettuate specifiche valutazioni per verificare se considerare o meno la rinegoziazione come misura di forbearance, con conseguente passaggio a stage 2; \u2013  non sono soggette a classificazione tra i deteriorati (stage 3). In particolare, i crediti in bonis oggetto di moratoria non vengono per tale circostanza classificati nella classe di rischio dei crediti scaduti o sconfinanti  (past-due)  in  quanto,  nel  rispetto  dei  requisiti  richiamati  nelle  linee  guida  dell\u2019EBA,  la moratoria interviene con l\u2019interruzione del conteggio dei giorni di scaduto. Inoltre, l\u2019adesione ad una moratoria per il Covid-19 non viene considerata un trigger automatico di inadempienza probabile. Le moratorie concesse a clientela gi\u00e0 classificata tra i crediti non performing sono oggetto di specifica valutazione e considerate come ulteriori misure di forbearance. 2) Emendamento del principio contabile IFRS 16 Con riferimento ai contratti di leasing, non \u00e8 stato applicato il practical expedient di cui al Regolamento (UE) n. 1434/2020 che prevede un sostegno operativo connesso al Covid-19, facoltativo e temporaneo, per i locatari che beneficiano di concessioni sui pagamenti dei canoni dovuti. Le rinegoziazioni che sono state attuate nel periodo di riferimento non rientrano nelle fattispecie per cui \u00e8 prevista l\u2019applicazione dell\u2019emendamento. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-639": {
   "value": "Sezione 2 - <span class=\"ls109\">Principi generali di redazione </span>Il <span class=\"_ _29\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"></span>consolidato <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>costituito <span class=\"_ _29\"></span>dallo <span class=\"_ _3b\"></span>Stato <span class=\"_ _29\"></span>patrimoniale, <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Conto <span class=\"_ _3b\"> </span>economico, <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Prospetto <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Rendiconto <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>dalla <span class=\"_ _3\"></span>Nota <span class=\"_ _29\"></span>Integrativa <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _29\"></span>corredato <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Relazione <span class=\"_ _3\"></span>degli <span class=\"_ _29\"></span>Amministratori<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sull\u2019andamento <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span>gestione.<span class=\"_ _324\"> </span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>predisposizione <span class=\"_ _0\"></span>del bilancio <span class=\"_ _2\"></span>consolidato sono <span class=\"_ _2\"></span>sta<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>applicate <span class=\"_ _2\"></span>le disposizioni pubblicate <span class=\"_ _2\"></span>dalla Banca<span class=\"_ _324\"> </span>d\u2019Italia <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Circolare <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>262 <span class=\"_ _3\"></span>\u201cIl <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>bancario: <span class=\"_ _3\"></span>schemi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilaz<span class=\"_ _1\"></span>ione\u201d <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>22 <span class=\"_ _29\"></span>dicembre<span class=\"_ _324\"> </span>2005 e successivi aggiornamenti.<span class=\"_ _324\"> </span>Si <span class=\"_ _3d\"> </span>sono <span class=\"_ _40\"> </span>inoltre <span class=\"_ _3d\"> </span>considerati, <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>quanto <span class=\"_ _3d\"> </span>applicabili <span class=\"_ _3d\"> </span>anche <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>riferimento <span class=\"_ _3d\"> </span>alle<span class=\"_ _3\"></span>  tensio<span class=\"_ _1\"></span>ni <span class=\"_ _3d\"> </span>geopoliti<span class=\"_ _1\"></span>che<span class=\"_ _324\"> </span>internazionali, <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>documenti <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3b\"> </span>interpretati<span class=\"_ _1\"></span>vo <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>supporto <span class=\"_ _3b\"> </span>all\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span>relazione <span class=\"_ _3\"></span>agli <span class=\"_ _1\"></span>impatti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>Covid-19<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>eman<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>organismi <span class=\"_ _3\"></span>regolamentari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>europei <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dagli<span class=\"_ _324\"> </span>standard <span class=\"_ _3b\"> </span>setter <span class=\"_ _3b\"> </span>(Autorit\u00e0 <span class=\"_ _3f\"> </span>bancaria <span class=\"_ _3b\"> </span>europea,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Autorit\u00e0 <span class=\"_ _3b\"> </span>europea <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mercati,<span class=\"_ _324\"> </span>Banca <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>entrale <span class=\"_ _0\"></span>Europea, Banca <span class=\"_ _2\"></span>d\u2019Italia, Consob, <span class=\"_ _2\"></span>IFRS Foundation) <span class=\"_ _2\"></span>che forniscono <span class=\"_ _0\"></span>raccomandazioni <span class=\"_ _0\"></span>sugli<span class=\"_ _324\"> </span>aspetti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>maggior <span class=\"_ _8d\"> </span>rilevanza, <span class=\"_ _8d\"> </span>sul <span class=\"_ _47\"> </span>trattamento <span class=\"_ _8d\"> </span><span class=\"ff5\">co<span class=\"_ _1\"></span>ntabile <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>particol<span class=\"_ _1\"></span>ari <span class=\"_ _47\"> </span>operazioni <span class=\"_ _8d\"> </span>o <span class=\"_ _47\"> </span>sull\u2019infor<span class=\"_ _1\"></span></span>mati<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span>finanziaria, <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>cui <span class=\"_ _8d\"> </span>si <span class=\"_ _8d\"> </span>fa <span class=\"_ _8d\"> </span>rinvio <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>successivo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>paragrafo <span class=\"_ _8d\"> </span>\u201c<span class=\"_ _1\"></span>Rischi <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>incertezze <span class=\"_ _8d\"> </span>nell\u2019attuale <span class=\"_ _47\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico e geopoli<span class=\"_ _1\"></span>tico <span class=\"ff5 ls41\">\u201d.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>edatto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019intento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>chiarezza <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>veriti<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>corretto <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>situazione patrimoniale, finanziaria e <span class=\"_ _0\"></span>il risultato economico de<span class=\"_ _0\"></span>ll\u2019esercizio nella prospettiva della continuit\u00e0<span class=\"_ _324\"> </span>aziendale, <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>pettando <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>rilevazione <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>competenza <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>conomica <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>privilegiando, <span class=\"_ _3f\"> </span>nella<span class=\"_ _324\"> </span>rilevazione e rappresentazione dei fatti di gestione, il <span class=\"_ _1\"></span>principio della so<span class=\"_ _1\"></span>stanza economica sulla forma.<span class=\"_ _324\"> </span>I <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>disposizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>fasi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>classificazione,<span class=\"_ _324\"> </span>iscrizione, <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cancellazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3\"></span>finanziarie, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi, non <span class=\"_ _2\"></span>si discostano <span class=\"_ _2\"></span>da quelli <span class=\"_ _2\"></span>utiliz<span class=\"_ _1\"></span>zati per <span class=\"_ _2\"></span>la predisposizione <span class=\"_ _2\"></span>del bilancio<span class=\"_ _324\"> </span>dell\u2019esercizio precedente.<span class=\"_ _324\"> </span>Le <span class=\"_ _1\"></span>situazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>individuali <span class=\"_ _1\"></span>utilizzat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>preparazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>questo bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3\"></span>sono quelle <span class=\"_ _3\"></span>predisposte<span class=\"_ _324\"> </span>dalle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>alla me<span class=\"_ _0\"></span>desima data <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento e <span class=\"_ _2\"></span>all\u2019o<span class=\"_ _1\"></span>ccorrenza <span class=\"_ _0\"></span>rettificate ove <span class=\"_ _2\"></span>necessario per<span class=\"_ _324\"> </span>adeguarle ai principi IAS/IFRS adottat<span class=\"_ _1\"></span>i dalla Capogr<span class=\"_ _1\"></span>uppo.<span class=\"_ _324\"> </span>Gli <span class=\"_ _2\"></span>import<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>Pr<span class=\"_ _1\"></span>ospetti <span class=\"_ _2\"></span>contabili <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dati <span class=\"_ _0\"></span>riportati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>Nota <span class=\"_ _0\"></span>Integrativa <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>espressi <span class=\"_ _0\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>diversamente<span class=\"_ _324\"> </span></span></span>indicato <span class=\"ff5\">\u2013</span> in migliaia di <span class=\"_ _1\"></span>Euro.<span class=\"ff7 fsb\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-693": {
   "value": "Sezione 2 - <span class=\"ls109\">Principi generali di redazione </span>Il <span class=\"_ _29\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"></span>consolidato <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>costituito <span class=\"_ _29\"></span>dallo <span class=\"_ _3b\"></span>Stato <span class=\"_ _29\"></span>patrimoniale, <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Conto <span class=\"_ _3b\"> </span>economico, <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Prospetto <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Rendiconto <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>dalla <span class=\"_ _3\"></span>Nota <span class=\"_ _29\"></span>Integrativa <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _29\"></span>corredato <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Relazione <span class=\"_ _3\"></span>degli <span class=\"_ _29\"></span>Amministratori<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sull\u2019andamento <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span>gestione.<span class=\"_ _324\"> </span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>predisposizione <span class=\"_ _0\"></span>del bilancio <span class=\"_ _2\"></span>consolidato sono <span class=\"_ _2\"></span>sta<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>applicate <span class=\"_ _2\"></span>le disposizioni pubblicate <span class=\"_ _2\"></span>dalla Banca<span class=\"_ _324\"> </span>d\u2019Italia <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Circolare <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>262 <span class=\"_ _3\"></span>\u201cIl <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>bancario: <span class=\"_ _3\"></span>schemi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilaz<span class=\"_ _1\"></span>ione\u201d <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>22 <span class=\"_ _29\"></span>dicembre<span class=\"_ _324\"> </span>2005 e successivi aggiornamenti.<span class=\"_ _324\"> </span>Si <span class=\"_ _3d\"> </span>sono <span class=\"_ _40\"> </span>inoltre <span class=\"_ _3d\"> </span>considerati, <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>quanto <span class=\"_ _3d\"> </span>applicabili <span class=\"_ _3d\"> </span>anche <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>riferimento <span class=\"_ _3d\"> </span>alle<span class=\"_ _3\"></span>  tensio<span class=\"_ _1\"></span>ni <span class=\"_ _3d\"> </span>geopoliti<span class=\"_ _1\"></span>che<span class=\"_ _324\"> </span>internazionali, <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>documenti <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3b\"> </span>interpretati<span class=\"_ _1\"></span>vo <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>supporto <span class=\"_ _3b\"> </span>all\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span>relazione <span class=\"_ _3\"></span>agli <span class=\"_ _1\"></span>impatti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>Covid-19<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>eman<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>organismi <span class=\"_ _3\"></span>regolamentari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>europei <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dagli<span class=\"_ _324\"> </span>standard <span class=\"_ _3b\"> </span>setter <span class=\"_ _3b\"> </span>(Autorit\u00e0 <span class=\"_ _3f\"> </span>bancaria <span class=\"_ _3b\"> </span>europea,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Autorit\u00e0 <span class=\"_ _3b\"> </span>europea <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mercati,<span class=\"_ _324\"> </span>Banca <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>entrale <span class=\"_ _0\"></span>Europea, Banca <span class=\"_ _2\"></span>d\u2019Italia, Consob, <span class=\"_ _2\"></span>IFRS Foundation) <span class=\"_ _2\"></span>che forniscono <span class=\"_ _0\"></span>raccomandazioni <span class=\"_ _0\"></span>sugli<span class=\"_ _324\"> </span>aspetti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>maggior <span class=\"_ _8d\"> </span>rilevanza, <span class=\"_ _8d\"> </span>sul <span class=\"_ _47\"> </span>trattamento <span class=\"_ _8d\"> </span><span class=\"ff5\">co<span class=\"_ _1\"></span>ntabile <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>particol<span class=\"_ _1\"></span>ari <span class=\"_ _47\"> </span>operazioni <span class=\"_ _8d\"> </span>o <span class=\"_ _47\"> </span>sull\u2019infor<span class=\"_ _1\"></span></span>mati<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span>finanziaria, <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>cui <span class=\"_ _8d\"> </span>si <span class=\"_ _8d\"> </span>fa <span class=\"_ _8d\"> </span>rinvio <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>successivo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>paragrafo <span class=\"_ _8d\"> </span>\u201c<span class=\"_ _1\"></span>Rischi <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>incertezze <span class=\"_ _8d\"> </span>nell\u2019attuale <span class=\"_ _47\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico e geopoli<span class=\"_ _1\"></span>tico <span class=\"ff5 ls41\">\u201d.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>edatto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019intento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>chiarezza <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>veriti<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>corretto <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>situazione patrimoniale, finanziaria e <span class=\"_ _0\"></span>il risultato economico de<span class=\"_ _0\"></span>ll\u2019esercizio nella prospettiva della continuit\u00e0<span class=\"_ _324\"> </span>aziendale, <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>pettando <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>rilevazione <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>competenza <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>conomica <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>privilegiando, <span class=\"_ _3f\"> </span>nella<span class=\"_ _324\"> </span>rilevazione e rappresentazione dei fatti di gestione, il <span class=\"_ _1\"></span>principio della so<span class=\"_ _1\"></span>stanza economica sulla forma.<span class=\"_ _324\"> </span>I <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>disposizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>fasi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>classificazione,<span class=\"_ _324\"> </span>iscrizione, <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cancellazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3\"></span>finanziarie, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi, non <span class=\"_ _2\"></span>si discostano <span class=\"_ _2\"></span>da quelli <span class=\"_ _2\"></span>utiliz<span class=\"_ _1\"></span>zati per <span class=\"_ _2\"></span>la predisposizione <span class=\"_ _2\"></span>del bilancio<span class=\"_ _324\"> </span>dell\u2019esercizio precedente.<span class=\"_ _324\"> </span>Le <span class=\"_ _1\"></span>situazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>individuali <span class=\"_ _1\"></span>utilizzat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>preparazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>questo bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3\"></span>sono quelle <span class=\"_ _3\"></span>predisposte<span class=\"_ _324\"> </span>dalle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>alla me<span class=\"_ _0\"></span>desima data <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento e <span class=\"_ _2\"></span>all\u2019o<span class=\"_ _1\"></span>ccorrenza <span class=\"_ _0\"></span>rettificate ove <span class=\"_ _2\"></span>necessario per<span class=\"_ _324\"> </span>adeguarle ai principi IAS/IFRS adottat<span class=\"_ _1\"></span>i dalla Capogr<span class=\"_ _1\"></span>uppo.<span class=\"_ _324\"> </span>Gli <span class=\"_ _2\"></span>import<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>Pr<span class=\"_ _1\"></span>ospetti <span class=\"_ _2\"></span>contabili <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dati <span class=\"_ _0\"></span>riportati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>Nota <span class=\"_ _0\"></span>Integrativa <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>espressi <span class=\"_ _0\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>diversamente<span class=\"_ _324\"> </span></span></span>indicato <span class=\"ff5\">\u2013</span> in migliaia di <span class=\"_ _1\"></span>Euro.<span class=\"ff7 fsb\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-676": {
   "value": "Sezione 2 - <span class=\"ls109\">Principi generali di redazione </span>Il <span class=\"_ _29\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"></span>consolidato <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>costituito <span class=\"_ _29\"></span>dallo <span class=\"_ _3b\"></span>Stato <span class=\"_ _29\"></span>patrimoniale, <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Conto <span class=\"_ _3b\"> </span>economico, <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Prospetto <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Rendiconto <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>dalla <span class=\"_ _3\"></span>Nota <span class=\"_ _29\"></span>Integrativa <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _29\"></span>corredato <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Relazione <span class=\"_ _3\"></span>degli <span class=\"_ _29\"></span>Amministratori<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sull\u2019andamento <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span>gestione.<span class=\"_ _324\"> </span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>predisposizione <span class=\"_ _0\"></span>del bilancio <span class=\"_ _2\"></span>consolidato sono <span class=\"_ _2\"></span>sta<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>applicate <span class=\"_ _2\"></span>le disposizioni pubblicate <span class=\"_ _2\"></span>dalla Banca<span class=\"_ _324\"> </span>d\u2019Italia <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Circolare <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>262 <span class=\"_ _3\"></span>\u201cIl <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>bancario: <span class=\"_ _3\"></span>schemi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilaz<span class=\"_ _1\"></span>ione\u201d <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>22 <span class=\"_ _29\"></span>dicembre<span class=\"_ _324\"> </span>2005 e successivi aggiornamenti.<span class=\"_ _324\"> </span>Si <span class=\"_ _3d\"> </span>sono <span class=\"_ _40\"> </span>inoltre <span class=\"_ _3d\"> </span>considerati, <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>quanto <span class=\"_ _3d\"> </span>applicabili <span class=\"_ _3d\"> </span>anche <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>riferimento <span class=\"_ _3d\"> </span>alle<span class=\"_ _3\"></span>  tensio<span class=\"_ _1\"></span>ni <span class=\"_ _3d\"> </span>geopoliti<span class=\"_ _1\"></span>che<span class=\"_ _324\"> </span>internazionali, <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>documenti <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3b\"> </span>interpretati<span class=\"_ _1\"></span>vo <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>supporto <span class=\"_ _3b\"> </span>all\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span>relazione <span class=\"_ _3\"></span>agli <span class=\"_ _1\"></span>impatti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>Covid-19<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>eman<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>organismi <span class=\"_ _3\"></span>regolamentari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>europei <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dagli<span class=\"_ _324\"> </span>standard <span class=\"_ _3b\"> </span>setter <span class=\"_ _3b\"> </span>(Autorit\u00e0 <span class=\"_ _3f\"> </span>bancaria <span class=\"_ _3b\"> </span>europea,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Autorit\u00e0 <span class=\"_ _3b\"> </span>europea <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mercati,<span class=\"_ _324\"> </span>Banca <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>entrale <span class=\"_ _0\"></span>Europea, Banca <span class=\"_ _2\"></span>d\u2019Italia, Consob, <span class=\"_ _2\"></span>IFRS Foundation) <span class=\"_ _2\"></span>che forniscono <span class=\"_ _0\"></span>raccomandazioni <span class=\"_ _0\"></span>sugli<span class=\"_ _324\"> </span>aspetti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>maggior <span class=\"_ _8d\"> </span>rilevanza, <span class=\"_ _8d\"> </span>sul <span class=\"_ _47\"> </span>trattamento <span class=\"_ _8d\"> </span><span class=\"ff5\">co<span class=\"_ _1\"></span>ntabile <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>particol<span class=\"_ _1\"></span>ari <span class=\"_ _47\"> </span>operazioni <span class=\"_ _8d\"> </span>o <span class=\"_ _47\"> </span>sull\u2019infor<span class=\"_ _1\"></span></span>mati<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span>finanziaria, <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>cui <span class=\"_ _8d\"> </span>si <span class=\"_ _8d\"> </span>fa <span class=\"_ _8d\"> </span>rinvio <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>successivo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>paragrafo <span class=\"_ _8d\"> </span>\u201c<span class=\"_ _1\"></span>Rischi <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>incertezze <span class=\"_ _8d\"> </span>nell\u2019attuale <span class=\"_ _47\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico e geopoli<span class=\"_ _1\"></span>tico <span class=\"ff5 ls41\">\u201d.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>edatto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019intento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>chiarezza <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>veriti<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>corretto <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>situazione patrimoniale, finanziaria e <span class=\"_ _0\"></span>il risultato economico de<span class=\"_ _0\"></span>ll\u2019esercizio nella prospettiva della continuit\u00e0<span class=\"_ _324\"> </span>aziendale, <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>pettando <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>rilevazione <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>competenza <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>conomica <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>privilegiando, <span class=\"_ _3f\"> </span>nella<span class=\"_ _324\"> </span>rilevazione e rappresentazione dei fatti di gestione, il <span class=\"_ _1\"></span>principio della so<span class=\"_ _1\"></span>stanza economica sulla forma.<span class=\"_ _324\"> </span>I <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>disposizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>fasi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>classificazione,<span class=\"_ _324\"> </span>iscrizione, <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cancellazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3\"></span>finanziarie, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi, non <span class=\"_ _2\"></span>si discostano <span class=\"_ _2\"></span>da quelli <span class=\"_ _2\"></span>utiliz<span class=\"_ _1\"></span>zati per <span class=\"_ _2\"></span>la predisposizione <span class=\"_ _2\"></span>del bilancio<span class=\"_ _324\"> </span>dell\u2019esercizio precedente.<span class=\"_ _324\"> </span>Le <span class=\"_ _1\"></span>situazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>individuali <span class=\"_ _1\"></span>utilizzat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>preparazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>questo bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3\"></span>sono quelle <span class=\"_ _3\"></span>predisposte<span class=\"_ _324\"> </span>dalle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>alla me<span class=\"_ _0\"></span>desima data <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento e <span class=\"_ _2\"></span>all\u2019o<span class=\"_ _1\"></span>ccorrenza <span class=\"_ _0\"></span>rettificate ove <span class=\"_ _2\"></span>necessario per<span class=\"_ _324\"> </span>adeguarle ai principi IAS/IFRS adottat<span class=\"_ _1\"></span>i dalla Capogr<span class=\"_ _1\"></span>uppo.<span class=\"_ _324\"> </span>Gli <span class=\"_ _2\"></span>import<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>Pr<span class=\"_ _1\"></span>ospetti <span class=\"_ _2\"></span>contabili <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dati <span class=\"_ _0\"></span>riportati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>Nota <span class=\"_ _0\"></span>Integrativa <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>espressi <span class=\"_ _0\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>diversamente<span class=\"_ _324\"> </span></span></span>indicato <span class=\"ff5\">\u2013</span> in migliaia di <span class=\"_ _1\"></span>Euro.<span class=\"ff7 fsb\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-715": {
   "value": "Sezione 2 - <span class=\"ls109\">Principi generali di redazione </span>Il <span class=\"_ _29\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"></span>consolidato <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>costituito <span class=\"_ _29\"></span>dallo <span class=\"_ _3b\"></span>Stato <span class=\"_ _29\"></span>patrimoniale, <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Conto <span class=\"_ _3b\"> </span>economico, <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Prospetto <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>redditivit\u00e0 <span class=\"_ _3\"></span>complessiva, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto, <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Rendiconto <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>dalla <span class=\"_ _3\"></span>Nota <span class=\"_ _29\"></span>Integrativa <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>inoltre <span class=\"_ _29\"></span>corredato <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Relazione <span class=\"_ _3\"></span>degli <span class=\"_ _29\"></span>Amministratori<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sull\u2019andamento <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span>gestione.<span class=\"_ _324\"> </span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>predisposizione <span class=\"_ _0\"></span>del bilancio <span class=\"_ _2\"></span>consolidato sono <span class=\"_ _2\"></span>sta<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>applicate <span class=\"_ _2\"></span>le disposizioni pubblicate <span class=\"_ _2\"></span>dalla Banca<span class=\"_ _324\"> </span>d\u2019Italia <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Circolare <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>262 <span class=\"_ _3\"></span>\u201cIl <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>bancario: <span class=\"_ _3\"></span>schemi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilaz<span class=\"_ _1\"></span>ione\u201d <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>22 <span class=\"_ _29\"></span>dicembre<span class=\"_ _324\"> </span>2005 e successivi aggiornamenti.<span class=\"_ _324\"> </span>Si <span class=\"_ _3d\"> </span>sono <span class=\"_ _40\"> </span>inoltre <span class=\"_ _3d\"> </span>considerati, <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>quanto <span class=\"_ _3d\"> </span>applicabili <span class=\"_ _3d\"> </span>anche <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>riferimento <span class=\"_ _3d\"> </span>alle<span class=\"_ _3\"></span>  tensio<span class=\"_ _1\"></span>ni <span class=\"_ _3d\"> </span>geopoliti<span class=\"_ _1\"></span>che<span class=\"_ _324\"> </span>internazionali, <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>documenti <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3b\"> </span>interpretati<span class=\"_ _1\"></span>vo <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>supporto <span class=\"_ _3b\"> </span>all\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span>relazione <span class=\"_ _3\"></span>agli <span class=\"_ _1\"></span>impatti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>Covid-19<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>eman<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>organismi <span class=\"_ _3\"></span>regolamentari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>europei <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dagli<span class=\"_ _324\"> </span>standard <span class=\"_ _3b\"> </span>setter <span class=\"_ _3b\"> </span>(Autorit\u00e0 <span class=\"_ _3f\"> </span>bancaria <span class=\"_ _3b\"> </span>europea,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Autorit\u00e0 <span class=\"_ _3b\"> </span>europea <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mercati,<span class=\"_ _324\"> </span>Banca <span class=\"_ _2\"></span>C<span class=\"_ _1\"></span>entrale <span class=\"_ _0\"></span>Europea, Banca <span class=\"_ _2\"></span>d\u2019Italia, Consob, <span class=\"_ _2\"></span>IFRS Foundation) <span class=\"_ _2\"></span>che forniscono <span class=\"_ _0\"></span>raccomandazioni <span class=\"_ _0\"></span>sugli<span class=\"_ _324\"> </span>aspetti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>maggior <span class=\"_ _8d\"> </span>rilevanza, <span class=\"_ _8d\"> </span>sul <span class=\"_ _47\"> </span>trattamento <span class=\"_ _8d\"> </span><span class=\"ff5\">co<span class=\"_ _1\"></span>ntabile <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>particol<span class=\"_ _1\"></span>ari <span class=\"_ _47\"> </span>operazioni <span class=\"_ _8d\"> </span>o <span class=\"_ _47\"> </span>sull\u2019infor<span class=\"_ _1\"></span></span>mati<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span>finanziaria, <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>cui <span class=\"_ _8d\"> </span>si <span class=\"_ _8d\"> </span>fa <span class=\"_ _8d\"> </span>rinvio <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>successivo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>paragrafo <span class=\"_ _8d\"> </span>\u201c<span class=\"_ _1\"></span>Rischi <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>incertezze <span class=\"_ _8d\"> </span>nell\u2019attuale <span class=\"_ _47\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico e geopoli<span class=\"_ _1\"></span>tico <span class=\"ff5 ls41\">\u201d.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>edatto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019intento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>chiarezza <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>veriti<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>corretto <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>situazione patrimoniale, finanziaria e <span class=\"_ _0\"></span>il risultato economico de<span class=\"_ _0\"></span>ll\u2019esercizio nella prospettiva della continuit\u00e0<span class=\"_ _324\"> </span>aziendale, <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>pettando <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>rilevazione <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>competenza <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>conomica <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>privilegiando, <span class=\"_ _3f\"> </span>nella<span class=\"_ _324\"> </span>rilevazione e rappresentazione dei fatti di gestione, il <span class=\"_ _1\"></span>principio della so<span class=\"_ _1\"></span>stanza economica sulla forma.<span class=\"_ _324\"> </span>I <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>disposizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>fasi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>classificazione,<span class=\"_ _324\"> </span>iscrizione, <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cancellazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3\"></span>finanziarie, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>riconoscimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi, non <span class=\"_ _2\"></span>si discostano <span class=\"_ _2\"></span>da quelli <span class=\"_ _2\"></span>utiliz<span class=\"_ _1\"></span>zati per <span class=\"_ _2\"></span>la predisposizione <span class=\"_ _2\"></span>del bilancio<span class=\"_ _324\"> </span>dell\u2019esercizio precedente.<span class=\"_ _324\"> </span>Le <span class=\"_ _1\"></span>situazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>individuali <span class=\"_ _1\"></span>utilizzat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>preparazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>questo bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3\"></span>sono quelle <span class=\"_ _3\"></span>predisposte<span class=\"_ _324\"> </span>dalle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>alla me<span class=\"_ _0\"></span>desima data <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento e <span class=\"_ _2\"></span>all\u2019o<span class=\"_ _1\"></span>ccorrenza <span class=\"_ _0\"></span>rettificate ove <span class=\"_ _2\"></span>necessario per<span class=\"_ _324\"> </span>adeguarle ai principi IAS/IFRS adottat<span class=\"_ _1\"></span>i dalla Capogr<span class=\"_ _1\"></span>uppo.<span class=\"_ _324\"> </span>Gli <span class=\"_ _2\"></span>import<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>Pr<span class=\"_ _1\"></span>ospetti <span class=\"_ _2\"></span>contabili <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dati <span class=\"_ _0\"></span>riportati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>Nota <span class=\"_ _0\"></span>Integrativa <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>espressi <span class=\"_ _0\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>diversamente<span class=\"_ _324\"> </span></span></span>indicato <span class=\"ff5\">\u2013</span> in migliaia di <span class=\"_ _1\"></span>Euro.<span class=\"ff7 fsb\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-702": {
   "value": "Sezione 3 <span class=\"ff4\">\u2013</span> Area e metodi di <span class=\"ls109\">consolidamento<span class=\"_ _324\"> </span></span>1.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva </span></span><table class=\"s wa47 ha59\" id=\"_c3948e74-3070-4a82-801e-7396f61f70a3\"><tr><td class=\"c x27f y31e8 w35e h587\"><div class=\"t m0 x4e h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese </div></td><td class=\"c x280 y31e8 w35f h587\"><div class=\"t m0 x1f h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x281 y31e8 w360 h587\"><div class=\"t m0 x42 h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Tipo di rapport<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x282 y31e9 w361 h588\"><div class=\"t m0 x35 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Rapporto d<span class=\"_ _0\"></span>i partecipazione </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x282 y31e8 w362 h589\"><div class=\"t m0 x26 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Impresa part<span class=\"_ _0\"></span>ecipante </div></td><td class=\"c x283 y31e8 w33b h589\"><div class=\"t m0 x30 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Quota % </div></td></tr><tr><td class=\"c x27f y31ea w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x280 y31ea w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ea w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ea w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ea w33b h588\"><div class=\"t m0 x3a h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">100,000 </div></td></tr><tr><td class=\"c x27f y31eb w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x280 y31eb w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31eb w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31eb w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31eb w33b h588\"><div class=\"t m0 x131 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">89,23 </div></td></tr><tr><td class=\"c x273 y31ec wa48 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Agenzia in <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31ed wa49 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Finanziaria S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y31ee w35f h558\"><div class=\"t m0 x67 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ee w360 h558\"><div class=\"t m0 x151 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ee w362 h558\"><div class=\"t m0 x4b h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x283 y31ee w33b h558\"><div class=\"t m0 x27 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">100,00 </div></td></tr><tr><td class=\"c x27f y31ef w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. (*) </div></td><td class=\"c x280 y31ef w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y31ef w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ef w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ef w33b h588\"><div class=\"t m0 x27 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">60,000 </div></td></tr></table>Legenda<span class=\"_ _324\"> </span>Tipo di rapport<span class=\"_ _0\"></span>o:<span class=\"_ _324\"> </span>1 = maggioranz<span class=\"_ _0\"></span>a dei diritt<span class=\"_ _0\"></span>i di voto nell'ass<span class=\"_ _0\"></span>emblea ordinaria<span class=\"_ _324\"> </span>4 = altre form<span class=\"_ _0\"></span>e di controllo<span class=\"_ _324\"> </span>(*) Societ\u00e0 veico<span class=\"_ _0\"></span>lo di opera<span class=\"_ _0\"></span>zioni di cartolariz<span class=\"_ _0\"></span>zazione originat<span class=\"_ _0\"></span>e dal Gruppo<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento, <span class=\"_ _2\"></span>l\u2019ingresso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _324\"> </span></span>S.p.A. <span class=\"_ _8e\"> </span>e <span class=\"_ _a8\"> </span>della <span class=\"_ _10\"> </span>sua <span class=\"_ _10\"> </span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _10\"> </span>Retail <span class=\"_ _10\"> </span>Agenzia <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Finanziari<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>S.r.l., <span class=\"_ _10\"> </span>consolidate<span class=\"_ _324\"> </span>integralmente.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>olidate, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assenza dei <span class=\"_ _1\"></span>requisit<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>derecognition (cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>contabile), <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cartolarizzazione <span class=\"_ _3\"></span>(\u201csotto <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>linea\u201d) <span class=\"_ _3\"></span>originate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>attraverso <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eicolo <span class=\"_ _3\"></span>Desio<span class=\"_ _324\"> </span></span>OBG <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>Copped\u00e8 <span class=\"_ _3b\"> </span>SPV <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Fides, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>nel <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>aggiunte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realizzate <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>SME <span class=\"_ _1\"></span>SPV <span class=\"_ _1\"></span>S.r.l., <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>originator Banco <span class=\"_ _2\"></span>Desi<span class=\"_ _1\"></span>o, Rainbow <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>S.r.l., con <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con <span class=\"_ _0\"></span>originat<span class=\"ls10e\">or<span class=\"_ _324\"> </span></span>Fides.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>seguito <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>affiname<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>apportato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>politica <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consolidamento <span class=\"_ _3f\"> </span>del<span class=\"_ _324\"> </span>Gruppo Banco <span class=\"_ _2\"></span>Desio, per le <span class=\"_ _2\"></span>SPV la <span class=\"_ _0\"></span>verifica delle <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dizioni per <span class=\"_ _0\"></span>il controllo avviene <span class=\"_ _2\"></span>separat<span class=\"_ _1\"></span>amente (a) <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _324\"> </span>l\u2019entit\u00e0 <span class=\"_ _a8\"> </span>legale <span class=\"_ _a7\"> </span>(cd. <span class=\"_ _a8\"> </span>\u201c<span class=\"_ _1\"></span>sopra <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>linea\u201d) <span class=\"_ _a7\"> </span>e <span class=\"_ _a8\"> </span>(b) <span class=\"_ _a7\"> </span>per <span class=\"_ _a8\"> </span>il <span class=\"_ _a7\"> </span>patrimonio <span class=\"_ _a7\"> </span>separato <span class=\"_ _a8\"> </span>(cd. <span class=\"_ _a7\"> </span>\u201csotto <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>li<span class=\"_ _1\"></span>nea\u201d),<span class=\"_ _324\"> </span>conseguentemente <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>consolidamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _29\"></span>legal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>Copped\u00e8 <span class=\"_ _29\"></span>SPV <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span></span>alcuna interessenza partecipativa e dunque alc<span class=\"_ _1\"></span>una esposiz<span class=\"_ _1\"></span>ione ai rendimenti variabili della s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _324\"> </span>2.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff4\">Valutazioni e assunzioni significative per dete<span class=\"_ _1\"></span>rminare l\u2019area di consolidame<span class=\"_ _1\"></span>nto<span class=\"_ _324\"> </span></span></span>L\u2019area <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>determinata <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ssequio <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>contenute <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _324\"> </span>internazionale <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>Consolidato. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>Capogruppo, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _3\"></span>consolida <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff2\">tr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>elementi <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _2c\"> </span>(1. <span class=\"_ _2c\"> </span>potere <span class=\"_ _2c\"> </span>sull\u2019impresa  acquisita; <span class=\"_ _2d\"> </span>2. <span class=\"_ _2c\"> </span>esposizione, <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>diritti, <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>rendimenti <span class=\"_ _2c\"> </span>variabili<span class=\"_ _324\"> </span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stess<span class=\"_ _1\"></span>a; <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>capacit\u00e0 di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>influenzare <span class=\"_ _1\"></span>l\u2019ammontare<span class=\"_ _324\"> </span>di tali rendimenti) ri<span class=\"_ _1\"></span>sultano s<span class=\"_ _1\"></span>oddis<span class=\"ff5\">fa<span class=\"_ _1\"></span>tti. Generalmente quando <span class=\"_ _1\"></span>un\u2019entit\u00e0 \u00e8 <span class=\"_ _1\"></span>diretta per il <span class=\"_ _1\"></span>tramite dei <span class=\"_ _1\"></span>diritti di<span class=\"_ _324\"> </span></span>voto, il <span class=\"_ _1\"></span>controllo deriva <span class=\"_ _1\"></span>dalla detenzione di <span class=\"_ _1\"></span>pi\u00f9 della <span class=\"_ _1\"></span>met\u00e0 dei dirit<span class=\"_ _1\"></span>ti di <span class=\"_ _1\"></span>voto. Negli al<span class=\"_ _1\"></span>tri casi, <span class=\"_ _1\"></span>la valutazione<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>complessa <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>implica <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>maggior <span class=\"_ _29\"></span>uso <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>giudi<span class=\"_ _1\"></span>zio, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _29\"></span>richiede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>prendere <span class=\"_ _29\"></span>in<span class=\"_ _324\"> </span>considerazione <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze che <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stabilire <span class=\"_ _1\"></span>l\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sull\u2019entit\u00e0, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>cui,<span class=\"_ _324\"> </span>nello specifico i seguenti fatto<span class=\"_ _1\"></span>ri:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">lo scopo e la str<span class=\"_ _1\"></span>uttura dell\u2019entit\u00e0,<span class=\"_ _324\"> </span></span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, ossia <span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>infl<span class=\"_ _1\"></span>uenzano significativamente <span class=\"_ _0\"></span>i rendimenti dell\u2019entit\u00e0, <span class=\"_ _0\"></span>e come<span class=\"_ _324\"> </span></span></span>sono governate;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">qualsiasi <span class=\"_ _2d\"> </span>diritto, <span class=\"_ _2d\"> </span>rappresentato <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>accordi <span class=\"_ _2d\"> </span>contrattuali, <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>attribuis<span class=\"_ _1\"></span>ca <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>dirigere <span class=\"_ _2d\"> </span>le<span class=\"_ _324\"> </span></span></span>attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, <span class=\"_ _2\"></span>ovvero<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pol<span class=\"_ _1\"></span>itiche <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estionali <span class=\"_ _0\"></span>dell\u2019entit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>maggiora<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>voto <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>organo <span class=\"_ _3\"></span>deliberativo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nomin<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>rimuovere la maggioranza dei membri d<span class=\"_ _1\"></span>ell\u2019organo deliberativo;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">l\u2019esposizio<span class=\"_ _1\"></span>ne del Gruppo alla variabilit\u00e0 dei rendimenti dell\u2019<span class=\"_ _1\"></span>entit\u00e0.<span class=\"_ _324\"> </span></span></span>3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span><table class=\"s wa4a ha5a\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"c x27f y31f0 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f0 w366 h58d\"><div class=\"t m0 xbe h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f0 w367 h58d\"><div class=\"t m0 xa8 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>rzi </div></td></tr><tr><td class=\"c x27f y31f1 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f1 w366 h58d\"><div class=\"t m0 x139 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">40,000<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f1 w367 h58d\"><div class=\"t m0 x136 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></td></tr></table>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>4. Restrizioni significative<span class=\"_ _324\"> </span> Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span> specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span> liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span> da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span> 5. Altre informazioni<span class=\"_ _324\"> </span> I criteri di consolidamento, definiti nell\u2019IFRS 10, s<span class=\"_ _1\"></span>ono regolati come segue:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">controllate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>esclusiva: <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0, <span class=\"_ _3\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>\u201coperazioni <span class=\"_ _3\"></span>fuori <span class=\"_ _1\"></span>bilancio\u201d, <span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>costi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>ricavi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>inte<span class=\"_ _1\"></span>grati <span class=\"_ _2d\"> </span>nelle<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>relative <span class=\"_ _2c\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>consolidato, <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>metodo <span class=\"_ _2c\"> </span>del<span class=\"_ _324\"> </span> consolidamento <span class=\"_ _3f\"> </span>integrale. <span class=\"_ _3f\"> </span>L\u2019eventuale <span class=\"_ _3b\"> </span>differenz<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3f\"> </span>posit<span class=\"_ _1\"></span>iva <span class=\"_ _3f\"> </span>emergente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>raffronto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>carico <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>ciascuna <span class=\"_ _40\"> </span>partecipazione <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>rispettiva <span class=\"_ _40\"> </span>frazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>patrimonio <span class=\"_ _40\"> </span>netto <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>societ\u00e0<span class=\"_ _324\"> </span> controllata <span class=\"_ _3b\"> </span>residuale <span class=\"_ _3f\"> </span>dopo <span class=\"_ _3f\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>iscri<span class=\"_ _1\"></span>tta <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>avviamento <span class=\"_ _3f\"> </span>e<span class=\"_ _324\"> </span> assoggettata al<span class=\"ff5\">la pro<span class=\"_ _1\"></span>cedura cosiddetta d\u2019impairment test;<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">collegate: <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>nelle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>collegate <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>consolidate <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>metodo <span class=\"_ _2c\"> </span>definito <span class=\"_ _2d\"> </span>del<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>patrimonio netto <span class=\"_ _0\"></span>(tale <span class=\"_ _0\"></span>criterio \u00e8 <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cabile alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>riferimento de<span class=\"_ _0\"></span>l presente <span class=\"_ _2\"></span>bi<span class=\"_ _1\"></span>lancio in <span class=\"_ _2\"></span>quanto la<span class=\"_ _324\"> </span> Capogruppo ha <span class=\"_ _1\"></span>acquisito la <span class=\"_ _1\"></span>partecipazione <span class=\"_ _1\"></span>in Anthilia <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Partners SGR S.p.A. <span class=\"_ _1\"></span>che in forz<span class=\"_ _1\"></span>a degli<span class=\"_ _324\"> </span> accordi di partnership sottos<span class=\"_ _1\"></span>critti, si configura come una interessenza in societ<span class=\"_ _1\"></span>\u00e0 collegata).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-729": {
   "value": "Sezione 3 <span class=\"ff4\">\u2013</span> Area e metodi di <span class=\"ls109\">consolidamento<span class=\"_ _324\"> </span></span>1.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva </span></span><table class=\"s wa47 ha59\" id=\"_c3948e74-3070-4a82-801e-7396f61f70a3\"><tr><td class=\"c x27f y31e8 w35e h587\"><div class=\"t m0 x4e h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese </div></td><td class=\"c x280 y31e8 w35f h587\"><div class=\"t m0 x1f h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x281 y31e8 w360 h587\"><div class=\"t m0 x42 h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Tipo di rapport<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x282 y31e9 w361 h588\"><div class=\"t m0 x35 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Rapporto d<span class=\"_ _0\"></span>i partecipazione </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x282 y31e8 w362 h589\"><div class=\"t m0 x26 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Impresa part<span class=\"_ _0\"></span>ecipante </div></td><td class=\"c x283 y31e8 w33b h589\"><div class=\"t m0 x30 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Quota % </div></td></tr><tr><td class=\"c x27f y31ea w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x280 y31ea w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ea w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ea w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ea w33b h588\"><div class=\"t m0 x3a h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">100,000 </div></td></tr><tr><td class=\"c x27f y31eb w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x280 y31eb w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31eb w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31eb w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31eb w33b h588\"><div class=\"t m0 x131 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">89,23 </div></td></tr><tr><td class=\"c x273 y31ec wa48 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Agenzia in <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31ed wa49 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Finanziaria S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y31ee w35f h558\"><div class=\"t m0 x67 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ee w360 h558\"><div class=\"t m0 x151 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ee w362 h558\"><div class=\"t m0 x4b h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x283 y31ee w33b h558\"><div class=\"t m0 x27 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">100,00 </div></td></tr><tr><td class=\"c x27f y31ef w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. (*) </div></td><td class=\"c x280 y31ef w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y31ef w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ef w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ef w33b h588\"><div class=\"t m0 x27 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">60,000 </div></td></tr></table>Legenda<span class=\"_ _324\"> </span>Tipo di rapport<span class=\"_ _0\"></span>o:<span class=\"_ _324\"> </span>1 = maggioranz<span class=\"_ _0\"></span>a dei diritt<span class=\"_ _0\"></span>i di voto nell'ass<span class=\"_ _0\"></span>emblea ordinaria<span class=\"_ _324\"> </span>4 = altre form<span class=\"_ _0\"></span>e di controllo<span class=\"_ _324\"> </span>(*) Societ\u00e0 veico<span class=\"_ _0\"></span>lo di opera<span class=\"_ _0\"></span>zioni di cartolariz<span class=\"_ _0\"></span>zazione originat<span class=\"_ _0\"></span>e dal Gruppo<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento, <span class=\"_ _2\"></span>l\u2019ingresso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _324\"> </span></span>S.p.A. <span class=\"_ _8e\"> </span>e <span class=\"_ _a8\"> </span>della <span class=\"_ _10\"> </span>sua <span class=\"_ _10\"> </span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _10\"> </span>Retail <span class=\"_ _10\"> </span>Agenzia <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Finanziari<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>S.r.l., <span class=\"_ _10\"> </span>consolidate<span class=\"_ _324\"> </span>integralmente.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>olidate, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assenza dei <span class=\"_ _1\"></span>requisit<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>derecognition (cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>contabile), <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cartolarizzazione <span class=\"_ _3\"></span>(\u201csotto <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>linea\u201d) <span class=\"_ _3\"></span>originate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>attraverso <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eicolo <span class=\"_ _3\"></span>Desio<span class=\"_ _324\"> </span></span>OBG <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>Copped\u00e8 <span class=\"_ _3b\"> </span>SPV <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Fides, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>nel <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>aggiunte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realizzate <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>SME <span class=\"_ _1\"></span>SPV <span class=\"_ _1\"></span>S.r.l., <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>originator Banco <span class=\"_ _2\"></span>Desi<span class=\"_ _1\"></span>o, Rainbow <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>S.r.l., con <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con <span class=\"_ _0\"></span>originat<span class=\"ls10e\">or<span class=\"_ _324\"> </span></span>Fides.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>seguito <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>affiname<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>apportato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>politica <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consolidamento <span class=\"_ _3f\"> </span>del<span class=\"_ _324\"> </span>Gruppo Banco <span class=\"_ _2\"></span>Desio, per le <span class=\"_ _2\"></span>SPV la <span class=\"_ _0\"></span>verifica delle <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dizioni per <span class=\"_ _0\"></span>il controllo avviene <span class=\"_ _2\"></span>separat<span class=\"_ _1\"></span>amente (a) <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _324\"> </span>l\u2019entit\u00e0 <span class=\"_ _a8\"> </span>legale <span class=\"_ _a7\"> </span>(cd. <span class=\"_ _a8\"> </span>\u201c<span class=\"_ _1\"></span>sopra <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>linea\u201d) <span class=\"_ _a7\"> </span>e <span class=\"_ _a8\"> </span>(b) <span class=\"_ _a7\"> </span>per <span class=\"_ _a8\"> </span>il <span class=\"_ _a7\"> </span>patrimonio <span class=\"_ _a7\"> </span>separato <span class=\"_ _a8\"> </span>(cd. <span class=\"_ _a7\"> </span>\u201csotto <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>li<span class=\"_ _1\"></span>nea\u201d),<span class=\"_ _324\"> </span>conseguentemente <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>consolidamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _29\"></span>legal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>Copped\u00e8 <span class=\"_ _29\"></span>SPV <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span></span>alcuna interessenza partecipativa e dunque alc<span class=\"_ _1\"></span>una esposiz<span class=\"_ _1\"></span>ione ai rendimenti variabili della s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _324\"> </span>2.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff4\">Valutazioni e assunzioni significative per dete<span class=\"_ _1\"></span>rminare l\u2019area di consolidame<span class=\"_ _1\"></span>nto<span class=\"_ _324\"> </span></span></span>L\u2019area <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>determinata <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ssequio <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>contenute <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _324\"> </span>internazionale <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>Consolidato. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>Capogruppo, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _3\"></span>consolida <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff2\">tr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>elementi <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _2c\"> </span>(1. <span class=\"_ _2c\"> </span>potere <span class=\"_ _2c\"> </span>sull\u2019impresa  acquisita; <span class=\"_ _2d\"> </span>2. <span class=\"_ _2c\"> </span>esposizione, <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>diritti, <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>rendimenti <span class=\"_ _2c\"> </span>variabili<span class=\"_ _324\"> </span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stess<span class=\"_ _1\"></span>a; <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>capacit\u00e0 di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>influenzare <span class=\"_ _1\"></span>l\u2019ammontare<span class=\"_ _324\"> </span>di tali rendimenti) ri<span class=\"_ _1\"></span>sultano s<span class=\"_ _1\"></span>oddis<span class=\"ff5\">fa<span class=\"_ _1\"></span>tti. Generalmente quando <span class=\"_ _1\"></span>un\u2019entit\u00e0 \u00e8 <span class=\"_ _1\"></span>diretta per il <span class=\"_ _1\"></span>tramite dei <span class=\"_ _1\"></span>diritti di<span class=\"_ _324\"> </span></span>voto, il <span class=\"_ _1\"></span>controllo deriva <span class=\"_ _1\"></span>dalla detenzione di <span class=\"_ _1\"></span>pi\u00f9 della <span class=\"_ _1\"></span>met\u00e0 dei dirit<span class=\"_ _1\"></span>ti di <span class=\"_ _1\"></span>voto. Negli al<span class=\"_ _1\"></span>tri casi, <span class=\"_ _1\"></span>la valutazione<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>complessa <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>implica <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>maggior <span class=\"_ _29\"></span>uso <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>giudi<span class=\"_ _1\"></span>zio, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _29\"></span>richiede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>prendere <span class=\"_ _29\"></span>in<span class=\"_ _324\"> </span>considerazione <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze che <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stabilire <span class=\"_ _1\"></span>l\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sull\u2019entit\u00e0, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>cui,<span class=\"_ _324\"> </span>nello specifico i seguenti fatto<span class=\"_ _1\"></span>ri:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">lo scopo e la str<span class=\"_ _1\"></span>uttura dell\u2019entit\u00e0,<span class=\"_ _324\"> </span></span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, ossia <span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>infl<span class=\"_ _1\"></span>uenzano significativamente <span class=\"_ _0\"></span>i rendimenti dell\u2019entit\u00e0, <span class=\"_ _0\"></span>e come<span class=\"_ _324\"> </span></span></span>sono governate;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">qualsiasi <span class=\"_ _2d\"> </span>diritto, <span class=\"_ _2d\"> </span>rappresentato <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>accordi <span class=\"_ _2d\"> </span>contrattuali, <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>attribuis<span class=\"_ _1\"></span>ca <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>dirigere <span class=\"_ _2d\"> </span>le<span class=\"_ _324\"> </span></span></span>attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, <span class=\"_ _2\"></span>ovvero<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pol<span class=\"_ _1\"></span>itiche <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estionali <span class=\"_ _0\"></span>dell\u2019entit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>maggiora<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>voto <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>organo <span class=\"_ _3\"></span>deliberativo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nomin<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>rimuovere la maggioranza dei membri d<span class=\"_ _1\"></span>ell\u2019organo deliberativo;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">l\u2019esposizio<span class=\"_ _1\"></span>ne del Gruppo alla variabilit\u00e0 dei rendimenti dell\u2019<span class=\"_ _1\"></span>entit\u00e0.<span class=\"_ _324\"> </span></span></span>3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span><table class=\"s wa4a ha5a\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"c x27f y31f0 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f0 w366 h58d\"><div class=\"t m0 xbe h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f0 w367 h58d\"><div class=\"t m0 xa8 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>rzi </div></td></tr><tr><td class=\"c x27f y31f1 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f1 w366 h58d\"><div class=\"t m0 x139 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">40,000<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f1 w367 h58d\"><div class=\"t m0 x136 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></td></tr></table>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>4. Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span>specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span>liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span>da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>5. Altre informazioni<span class=\"_ _324\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, s<span class=\"_ _1\"></span>ono regolati come segue:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">controllate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>esclusiva: <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0, <span class=\"_ _3\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>\u201coperazioni <span class=\"_ _3\"></span>fuori <span class=\"_ _1\"></span>bilancio\u201d, <span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>costi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>ricavi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>inte<span class=\"_ _1\"></span>grati <span class=\"_ _2d\"> </span>nelle<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>relative <span class=\"_ _2c\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>consolidato, <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>metodo <span class=\"_ _2c\"> </span>del<span class=\"_ _324\"> </span>consolidamento <span class=\"_ _3f\"> </span>integrale. <span class=\"_ _3f\"> </span>L\u2019eventuale <span class=\"_ _3b\"> </span>differenz<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3f\"> </span>posit<span class=\"_ _1\"></span>iva <span class=\"_ _3f\"> </span>emergente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>raffronto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span>carico <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>ciascuna <span class=\"_ _40\"> </span>partecipazione <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>rispettiva <span class=\"_ _40\"> </span>frazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>patrimonio <span class=\"_ _40\"> </span>netto <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>societ\u00e0<span class=\"_ _324\"> </span>controllata <span class=\"_ _3b\"> </span>residuale <span class=\"_ _3f\"> </span>dopo <span class=\"_ _3f\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>iscri<span class=\"_ _1\"></span>tta <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>avviamento <span class=\"_ _3f\"> </span>e<span class=\"_ _324\"> </span>assoggettata al<span class=\"ff5\">la pro<span class=\"_ _1\"></span>cedura cosiddetta d\u2019impairment test;<span class=\"_ _324\"> </span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">collegate: <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>nelle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>collegate <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>consolidate <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>metodo <span class=\"_ _2c\"> </span>definito <span class=\"_ _2d\"> </span>del<span class=\"_ _324\"> </span></span></span>patrimonio netto <span class=\"_ _0\"></span>(tale <span class=\"_ _0\"></span>criterio \u00e8 <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cabile alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>riferimento de<span class=\"_ _0\"></span>l presente <span class=\"_ _2\"></span>bi<span class=\"_ _1\"></span>lancio in <span class=\"_ _2\"></span>quanto la<span class=\"_ _324\"> </span>Capogruppo ha <span class=\"_ _1\"></span>acquisito la <span class=\"_ _1\"></span>partecipazione <span class=\"_ _1\"></span>in Anthilia <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Partners SGR S.p.A. <span class=\"_ _1\"></span>che in forz<span class=\"_ _1\"></span>a degli<span class=\"_ _324\"> </span>accordi di partnership sottos<span class=\"_ _1\"></span>critti, si configura come una interessenza in societ<span class=\"_ _1\"></span>\u00e0 collegata).<span class=\"_ _324\"> </span>5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span> classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span> Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> 20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span> partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span> rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di iscrizione<span class=\"_ _324\"> </span> Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span> accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span> effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di valutazione<span class=\"_ _324\"> </span> Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span> La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span> recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span> dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span> il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span> chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span> la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span> di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> (<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span> al conto economico.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span> rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span> economico.<span class=\"_ _324\"> </span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span> cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span> criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span> direttamente imputabili.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-740": {
   "value": "Sezione 3 <span class=\"ff4\">\u2013</span> Area e metodi di <span class=\"ls109\">consolidamento<span class=\"_ _324\"> </span></span>1.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva </span></span><table class=\"s wa47 ha59\" id=\"_c3948e74-3070-4a82-801e-7396f61f70a3\"><tr><td class=\"c x27f y31e8 w35e h587\"><div class=\"t m0 x4e h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese </div></td><td class=\"c x280 y31e8 w35f h587\"><div class=\"t m0 x1f h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x281 y31e8 w360 h587\"><div class=\"t m0 x42 h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Tipo di rapport<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x282 y31e9 w361 h588\"><div class=\"t m0 x35 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Rapporto d<span class=\"_ _0\"></span>i partecipazione </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x282 y31e8 w362 h589\"><div class=\"t m0 x26 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Impresa part<span class=\"_ _0\"></span>ecipante </div></td><td class=\"c x283 y31e8 w33b h589\"><div class=\"t m0 x30 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Quota % </div></td></tr><tr><td class=\"c x27f y31ea w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x280 y31ea w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ea w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ea w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ea w33b h588\"><div class=\"t m0 x3a h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">100,000 </div></td></tr><tr><td class=\"c x27f y31eb w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x280 y31eb w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31eb w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31eb w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31eb w33b h588\"><div class=\"t m0 x131 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">89,23 </div></td></tr><tr><td class=\"c x273 y31ec wa48 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Agenzia in <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31ed wa49 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Finanziaria S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y31ee w35f h558\"><div class=\"t m0 x67 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ee w360 h558\"><div class=\"t m0 x151 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ee w362 h558\"><div class=\"t m0 x4b h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x283 y31ee w33b h558\"><div class=\"t m0 x27 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">100,00 </div></td></tr><tr><td class=\"c x27f y31ef w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. (*) </div></td><td class=\"c x280 y31ef w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y31ef w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ef w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ef w33b h588\"><div class=\"t m0 x27 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">60,000 </div></td></tr></table>Legenda<span class=\"_ _324\"> </span>Tipo di rapport<span class=\"_ _0\"></span>o:<span class=\"_ _324\"> </span>1 = maggioranz<span class=\"_ _0\"></span>a dei diritt<span class=\"_ _0\"></span>i di voto nell'ass<span class=\"_ _0\"></span>emblea ordinaria<span class=\"_ _324\"> </span>4 = altre form<span class=\"_ _0\"></span>e di controllo<span class=\"_ _324\"> </span>(*) Societ\u00e0 veico<span class=\"_ _0\"></span>lo di opera<span class=\"_ _0\"></span>zioni di cartolariz<span class=\"_ _0\"></span>zazione originat<span class=\"_ _0\"></span>e dal Gruppo<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento, <span class=\"_ _2\"></span>l\u2019ingresso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _324\"> </span></span>S.p.A. <span class=\"_ _8e\"> </span>e <span class=\"_ _a8\"> </span>della <span class=\"_ _10\"> </span>sua <span class=\"_ _10\"> </span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _10\"> </span>Retail <span class=\"_ _10\"> </span>Agenzia <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Finanziari<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>S.r.l., <span class=\"_ _10\"> </span>consolidate<span class=\"_ _324\"> </span>integralmente.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>olidate, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assenza dei <span class=\"_ _1\"></span>requisit<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>derecognition (cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>contabile), <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cartolarizzazione <span class=\"_ _3\"></span>(\u201csotto <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>linea\u201d) <span class=\"_ _3\"></span>originate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>attraverso <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eicolo <span class=\"_ _3\"></span>Desio<span class=\"_ _324\"> </span></span>OBG <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>Copped\u00e8 <span class=\"_ _3b\"> </span>SPV <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Fides, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>nel <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>aggiunte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realizzate <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>SME <span class=\"_ _1\"></span>SPV <span class=\"_ _1\"></span>S.r.l., <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>originator Banco <span class=\"_ _2\"></span>Desi<span class=\"_ _1\"></span>o, Rainbow <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>S.r.l., con <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con <span class=\"_ _0\"></span>originat<span class=\"ls10e\">or<span class=\"_ _324\"> </span></span>Fides.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>seguito <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>affiname<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>apportato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>politica <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consolidamento <span class=\"_ _3f\"> </span>del<span class=\"_ _324\"> </span>Gruppo Banco <span class=\"_ _2\"></span>Desio, per le <span class=\"_ _2\"></span>SPV la <span class=\"_ _0\"></span>verifica delle <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dizioni per <span class=\"_ _0\"></span>il controllo avviene <span class=\"_ _2\"></span>separat<span class=\"_ _1\"></span>amente (a) <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _324\"> </span>l\u2019entit\u00e0 <span class=\"_ _a8\"> </span>legale <span class=\"_ _a7\"> </span>(cd. <span class=\"_ _a8\"> </span>\u201c<span class=\"_ _1\"></span>sopra <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>linea\u201d) <span class=\"_ _a7\"> </span>e <span class=\"_ _a8\"> </span>(b) <span class=\"_ _a7\"> </span>per <span class=\"_ _a8\"> </span>il <span class=\"_ _a7\"> </span>patrimonio <span class=\"_ _a7\"> </span>separato <span class=\"_ _a8\"> </span>(cd. <span class=\"_ _a7\"> </span>\u201csotto <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>li<span class=\"_ _1\"></span>nea\u201d),<span class=\"_ _324\"> </span>conseguentemente <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>consolidamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _29\"></span>legal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>Copped\u00e8 <span class=\"_ _29\"></span>SPV <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span></span>alcuna interessenza partecipativa e dunque alc<span class=\"_ _1\"></span>una esposiz<span class=\"_ _1\"></span>ione ai rendimenti variabili della s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _324\"> </span>2.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff4\">Valutazioni e assunzioni significative per dete<span class=\"_ _1\"></span>rminare l\u2019area di consolidame<span class=\"_ _1\"></span>nto<span class=\"_ _324\"> </span></span></span>L\u2019area <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>determinata <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ssequio <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>contenute <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _324\"> </span>internazionale <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>Consolidato. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>Capogruppo, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _3\"></span>consolida <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff2\">tr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>elementi <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _2c\"> </span>(1. <span class=\"_ _2c\"> </span>potere <span class=\"_ _2c\"> </span>sull\u2019impresa  acquisita; <span class=\"_ _2d\"> </span>2. <span class=\"_ _2c\"> </span>esposizione, <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>diritti, <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>rendimenti <span class=\"_ _2c\"> </span>variabili<span class=\"_ _324\"> </span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stess<span class=\"_ _1\"></span>a; <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>capacit\u00e0 di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>influenzare <span class=\"_ _1\"></span>l\u2019ammontare<span class=\"_ _324\"> </span>di tali rendimenti) ri<span class=\"_ _1\"></span>sultano s<span class=\"_ _1\"></span>oddis<span class=\"ff5\">fa<span class=\"_ _1\"></span>tti. Generalmente quando <span class=\"_ _1\"></span>un\u2019entit\u00e0 \u00e8 <span class=\"_ _1\"></span>diretta per il <span class=\"_ _1\"></span>tramite dei <span class=\"_ _1\"></span>diritti di<span class=\"_ _324\"> </span></span>voto, il <span class=\"_ _1\"></span>controllo deriva <span class=\"_ _1\"></span>dalla detenzione di <span class=\"_ _1\"></span>pi\u00f9 della <span class=\"_ _1\"></span>met\u00e0 dei dirit<span class=\"_ _1\"></span>ti di <span class=\"_ _1\"></span>voto. Negli al<span class=\"_ _1\"></span>tri casi, <span class=\"_ _1\"></span>la valutazione<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>complessa <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>implica <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>maggior <span class=\"_ _29\"></span>uso <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>giudi<span class=\"_ _1\"></span>zio, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _29\"></span>richiede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>prendere <span class=\"_ _29\"></span>in<span class=\"_ _324\"> </span>considerazione <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze che <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stabilire <span class=\"_ _1\"></span>l\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sull\u2019entit\u00e0, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>cui,<span class=\"_ _324\"> </span>nello specifico i seguenti fatto<span class=\"_ _1\"></span>ri:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">lo scopo e la str<span class=\"_ _1\"></span>uttura dell\u2019entit\u00e0,<span class=\"_ _324\"> </span></span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, ossia <span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>infl<span class=\"_ _1\"></span>uenzano significativamente <span class=\"_ _0\"></span>i rendimenti dell\u2019entit\u00e0, <span class=\"_ _0\"></span>e come<span class=\"_ _324\"> </span></span></span>sono governate;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">qualsiasi <span class=\"_ _2d\"> </span>diritto, <span class=\"_ _2d\"> </span>rappresentato <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>accordi <span class=\"_ _2d\"> </span>contrattuali, <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>attribuis<span class=\"_ _1\"></span>ca <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>dirigere <span class=\"_ _2d\"> </span>le<span class=\"_ _324\"> </span></span></span>attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, <span class=\"_ _2\"></span>ovvero<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pol<span class=\"_ _1\"></span>itiche <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estionali <span class=\"_ _0\"></span>dell\u2019entit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>maggiora<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>voto <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>organo <span class=\"_ _3\"></span>deliberativo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nomin<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>rimuovere la maggioranza dei membri d<span class=\"_ _1\"></span>ell\u2019organo deliberativo;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">l\u2019esposizio<span class=\"_ _1\"></span>ne del Gruppo alla variabilit\u00e0 dei rendimenti dell\u2019<span class=\"_ _1\"></span>entit\u00e0.<span class=\"_ _324\"> </span></span></span>3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span><table class=\"s wa4a ha5a\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"c x27f y31f0 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f0 w366 h58d\"><div class=\"t m0 xbe h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f0 w367 h58d\"><div class=\"t m0 xa8 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>rzi </div></td></tr><tr><td class=\"c x27f y31f1 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f1 w366 h58d\"><div class=\"t m0 x139 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">40,000<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f1 w367 h58d\"><div class=\"t m0 x136 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></td></tr></table>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>4. Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span>specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span>liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span>da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>5. Altre informazioni<span class=\"_ _324\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, s<span class=\"_ _1\"></span>ono regolati come segue:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">controllate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>esclusiva: <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0, <span class=\"_ _3\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>\u201coperazioni <span class=\"_ _3\"></span>fuori <span class=\"_ _1\"></span>bilancio\u201d, <span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>costi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>ricavi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>inte<span class=\"_ _1\"></span>grati <span class=\"_ _2d\"> </span>nelle<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>relative <span class=\"_ _2c\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>consolidato, <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>metodo <span class=\"_ _2c\"> </span>del<span class=\"_ _324\"> </span>consolidamento <span class=\"_ _3f\"> </span>integrale. <span class=\"_ _3f\"> </span>L\u2019eventuale <span class=\"_ _3b\"> </span>differenz<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3f\"> </span>posit<span class=\"_ _1\"></span>iva <span class=\"_ _3f\"> </span>emergente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>raffronto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span>carico <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>ciascuna <span class=\"_ _40\"> </span>partecipazione <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>rispettiva <span class=\"_ _40\"> </span>frazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>patrimonio <span class=\"_ _40\"> </span>netto <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>societ\u00e0<span class=\"_ _324\"> </span>controllata <span class=\"_ _3b\"> </span>residuale <span class=\"_ _3f\"> </span>dopo <span class=\"_ _3f\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>iscri<span class=\"_ _1\"></span>tta <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>avviamento <span class=\"_ _3f\"> </span>e<span class=\"_ _324\"> </span>assoggettata al<span class=\"ff5\">la pro<span class=\"_ _1\"></span>cedura cosiddetta d\u2019impairment test;<span class=\"_ _324\"> </span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">collegate: <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>nelle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>collegate <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>consolidate <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>metodo <span class=\"_ _2c\"> </span>definito <span class=\"_ _2d\"> </span>del<span class=\"_ _324\"> </span></span></span>patrimonio netto <span class=\"_ _0\"></span>(tale <span class=\"_ _0\"></span>criterio \u00e8 <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cabile alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>riferimento de<span class=\"_ _0\"></span>l presente <span class=\"_ _2\"></span>bi<span class=\"_ _1\"></span>lancio in <span class=\"_ _2\"></span>quanto la<span class=\"_ _324\"> </span>Capogruppo ha <span class=\"_ _1\"></span>acquisito la <span class=\"_ _1\"></span>partecipazione <span class=\"_ _1\"></span>in Anthilia <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Partners SGR S.p.A. <span class=\"_ _1\"></span>che in forz<span class=\"_ _1\"></span>a degli<span class=\"_ _324\"> </span>accordi di partnership sottos<span class=\"_ _1\"></span>critti, si configura come una interessenza in societ<span class=\"_ _1\"></span>\u00e0 collegata).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-745": {
   "value": "Sezione 3 <span class=\"ff4\">\u2013</span> Area e metodi di <span class=\"ls109\">consolidamento<span class=\"_ _324\"> </span></span>1.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva </span></span><table class=\"s wa47 ha59\" id=\"_c3948e74-3070-4a82-801e-7396f61f70a3\"><tr><td class=\"c x27f y31e8 w35e h587\"><div class=\"t m0 x4e h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese </div></td><td class=\"c x280 y31e8 w35f h587\"><div class=\"t m0 x1f h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x281 y31e8 w360 h587\"><div class=\"t m0 x42 h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Tipo di rapport<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x282 y31e9 w361 h588\"><div class=\"t m0 x35 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Rapporto d<span class=\"_ _0\"></span>i partecipazione </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x282 y31e8 w362 h589\"><div class=\"t m0 x26 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Impresa part<span class=\"_ _0\"></span>ecipante </div></td><td class=\"c x283 y31e8 w33b h589\"><div class=\"t m0 x30 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Quota % </div></td></tr><tr><td class=\"c x27f y31ea w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x280 y31ea w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ea w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ea w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ea w33b h588\"><div class=\"t m0 x3a h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">100,000 </div></td></tr><tr><td class=\"c x27f y31eb w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x280 y31eb w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31eb w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31eb w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31eb w33b h588\"><div class=\"t m0 x131 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">89,23 </div></td></tr><tr><td class=\"c x273 y31ec wa48 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Agenzia in <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31ed wa49 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Finanziaria S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y31ee w35f h558\"><div class=\"t m0 x67 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ee w360 h558\"><div class=\"t m0 x151 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ee w362 h558\"><div class=\"t m0 x4b h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x283 y31ee w33b h558\"><div class=\"t m0 x27 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">100,00 </div></td></tr><tr><td class=\"c x27f y31ef w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. (*) </div></td><td class=\"c x280 y31ef w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y31ef w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ef w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ef w33b h588\"><div class=\"t m0 x27 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">60,000 </div></td></tr></table>Legenda<span class=\"_ _324\"> </span>Tipo di rapport<span class=\"_ _0\"></span>o:<span class=\"_ _324\"> </span>1 = maggioranz<span class=\"_ _0\"></span>a dei diritt<span class=\"_ _0\"></span>i di voto nell'ass<span class=\"_ _0\"></span>emblea ordinaria<span class=\"_ _324\"> </span>4 = altre form<span class=\"_ _0\"></span>e di controllo<span class=\"_ _324\"> </span>(*) Societ\u00e0 veico<span class=\"_ _0\"></span>lo di opera<span class=\"_ _0\"></span>zioni di cartolariz<span class=\"_ _0\"></span>zazione originat<span class=\"_ _0\"></span>e dal Gruppo<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento, <span class=\"_ _2\"></span>l\u2019ingresso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _324\"> </span></span>S.p.A. <span class=\"_ _8e\"> </span>e <span class=\"_ _a8\"> </span>della <span class=\"_ _10\"> </span>sua <span class=\"_ _10\"> </span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _10\"> </span>Retail <span class=\"_ _10\"> </span>Agenzia <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Finanziari<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>S.r.l., <span class=\"_ _10\"> </span>consolidate<span class=\"_ _324\"> </span>integralmente.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>olidate, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assenza dei <span class=\"_ _1\"></span>requisit<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>derecognition (cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>contabile), <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cartolarizzazione <span class=\"_ _3\"></span>(\u201csotto <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>linea\u201d) <span class=\"_ _3\"></span>originate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>attraverso <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eicolo <span class=\"_ _3\"></span>Desio<span class=\"_ _324\"> </span></span>OBG <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>Copped\u00e8 <span class=\"_ _3b\"> </span>SPV <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Fides, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>nel <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>aggiunte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realizzate <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>SME <span class=\"_ _1\"></span>SPV <span class=\"_ _1\"></span>S.r.l., <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>originator Banco <span class=\"_ _2\"></span>Desi<span class=\"_ _1\"></span>o, Rainbow <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>S.r.l., con <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con <span class=\"_ _0\"></span>originat<span class=\"ls10e\">or<span class=\"_ _324\"> </span></span>Fides.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>seguito <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>affiname<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>apportato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>politica <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consolidamento <span class=\"_ _3f\"> </span>del<span class=\"_ _324\"> </span>Gruppo Banco <span class=\"_ _2\"></span>Desio, per le <span class=\"_ _2\"></span>SPV la <span class=\"_ _0\"></span>verifica delle <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dizioni per <span class=\"_ _0\"></span>il controllo avviene <span class=\"_ _2\"></span>separat<span class=\"_ _1\"></span>amente (a) <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _324\"> </span>l\u2019entit\u00e0 <span class=\"_ _a8\"> </span>legale <span class=\"_ _a7\"> </span>(cd. <span class=\"_ _a8\"> </span>\u201c<span class=\"_ _1\"></span>sopra <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>linea\u201d) <span class=\"_ _a7\"> </span>e <span class=\"_ _a8\"> </span>(b) <span class=\"_ _a7\"> </span>per <span class=\"_ _a8\"> </span>il <span class=\"_ _a7\"> </span>patrimonio <span class=\"_ _a7\"> </span>separato <span class=\"_ _a8\"> </span>(cd. <span class=\"_ _a7\"> </span>\u201csotto <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>li<span class=\"_ _1\"></span>nea\u201d),<span class=\"_ _324\"> </span>conseguentemente <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>consolidamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _29\"></span>legal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>Copped\u00e8 <span class=\"_ _29\"></span>SPV <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span></span>alcuna interessenza partecipativa e dunque alc<span class=\"_ _1\"></span>una esposiz<span class=\"_ _1\"></span>ione ai rendimenti variabili della s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _324\"> </span>2.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff4\">Valutazioni e assunzioni significative per dete<span class=\"_ _1\"></span>rminare l\u2019area di consolidame<span class=\"_ _1\"></span>nto<span class=\"_ _324\"> </span></span></span>L\u2019area <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>determinata <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ssequio <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>contenute <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _324\"> </span>internazionale <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>Consolidato. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>Capogruppo, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _3\"></span>consolida <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff2\">tr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>elementi <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _2c\"> </span>(1. <span class=\"_ _2c\"> </span>potere <span class=\"_ _2c\"> </span>sull\u2019impresa  acquisita; <span class=\"_ _2d\"> </span>2. <span class=\"_ _2c\"> </span>esposizione, <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>diritti, <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>rendimenti <span class=\"_ _2c\"> </span>variabili<span class=\"_ _324\"> </span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stess<span class=\"_ _1\"></span>a; <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>capacit\u00e0 di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>influenzare <span class=\"_ _1\"></span>l\u2019ammontare<span class=\"_ _324\"> </span>di tali rendimenti) ri<span class=\"_ _1\"></span>sultano s<span class=\"_ _1\"></span>oddis<span class=\"ff5\">fa<span class=\"_ _1\"></span>tti. Generalmente quando <span class=\"_ _1\"></span>un\u2019entit\u00e0 \u00e8 <span class=\"_ _1\"></span>diretta per il <span class=\"_ _1\"></span>tramite dei <span class=\"_ _1\"></span>diritti di<span class=\"_ _324\"> </span></span>voto, il <span class=\"_ _1\"></span>controllo deriva <span class=\"_ _1\"></span>dalla detenzione di <span class=\"_ _1\"></span>pi\u00f9 della <span class=\"_ _1\"></span>met\u00e0 dei dirit<span class=\"_ _1\"></span>ti di <span class=\"_ _1\"></span>voto. Negli al<span class=\"_ _1\"></span>tri casi, <span class=\"_ _1\"></span>la valutazione<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>complessa <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>implica <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>maggior <span class=\"_ _29\"></span>uso <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>giudi<span class=\"_ _1\"></span>zio, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _29\"></span>richiede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>prendere <span class=\"_ _29\"></span>in<span class=\"_ _324\"> </span>considerazione <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze che <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stabilire <span class=\"_ _1\"></span>l\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sull\u2019entit\u00e0, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>cui,<span class=\"_ _324\"> </span>nello specifico i seguenti fatto<span class=\"_ _1\"></span>ri:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">lo scopo e la str<span class=\"_ _1\"></span>uttura dell\u2019entit\u00e0,<span class=\"_ _324\"> </span></span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, ossia <span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>infl<span class=\"_ _1\"></span>uenzano significativamente <span class=\"_ _0\"></span>i rendimenti dell\u2019entit\u00e0, <span class=\"_ _0\"></span>e come<span class=\"_ _324\"> </span></span></span>sono governate;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">qualsiasi <span class=\"_ _2d\"> </span>diritto, <span class=\"_ _2d\"> </span>rappresentato <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>accordi <span class=\"_ _2d\"> </span>contrattuali, <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>attribuis<span class=\"_ _1\"></span>ca <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>dirigere <span class=\"_ _2d\"> </span>le<span class=\"_ _324\"> </span></span></span>attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, <span class=\"_ _2\"></span>ovvero<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pol<span class=\"_ _1\"></span>itiche <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estionali <span class=\"_ _0\"></span>dell\u2019entit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>maggiora<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>voto <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>organo <span class=\"_ _3\"></span>deliberativo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nomin<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>rimuovere la maggioranza dei membri d<span class=\"_ _1\"></span>ell\u2019organo deliberativo;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">l\u2019esposizio<span class=\"_ _1\"></span>ne del Gruppo alla variabilit\u00e0 dei rendimenti dell\u2019<span class=\"_ _1\"></span>entit\u00e0.<span class=\"_ _324\"> </span></span></span>3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span><table class=\"s wa4a ha5a\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"c x27f y31f0 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f0 w366 h58d\"><div class=\"t m0 xbe h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f0 w367 h58d\"><div class=\"t m0 xa8 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>rzi </div></td></tr><tr><td class=\"c x27f y31f1 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f1 w366 h58d\"><div class=\"t m0 x139 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">40,000<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f1 w367 h58d\"><div class=\"t m0 x136 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></td></tr></table>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>4. Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span>specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span>liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span>da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>5. Altre informazioni<span class=\"_ _324\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, s<span class=\"_ _1\"></span>ono regolati come segue:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">controllate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>esclusiva: <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0, <span class=\"_ _3\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>\u201coperazioni <span class=\"_ _3\"></span>fuori <span class=\"_ _1\"></span>bilancio\u201d, <span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>costi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>ricavi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>inte<span class=\"_ _1\"></span>grati <span class=\"_ _2d\"> </span>nelle<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>relative <span class=\"_ _2c\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>consolidato, <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>metodo <span class=\"_ _2c\"> </span>del<span class=\"_ _324\"> </span>consolidamento <span class=\"_ _3f\"> </span>integrale. <span class=\"_ _3f\"> </span>L\u2019eventuale <span class=\"_ _3b\"> </span>differenz<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3f\"> </span>posit<span class=\"_ _1\"></span>iva <span class=\"_ _3f\"> </span>emergente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>raffronto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span>carico <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>ciascuna <span class=\"_ _40\"> </span>partecipazione <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>rispettiva <span class=\"_ _40\"> </span>frazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>patrimonio <span class=\"_ _40\"> </span>netto <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>societ\u00e0<span class=\"_ _324\"> </span>controllata <span class=\"_ _3b\"> </span>residuale <span class=\"_ _3f\"> </span>dopo <span class=\"_ _3f\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>iscri<span class=\"_ _1\"></span>tta <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>avviamento <span class=\"_ _3f\"> </span>e<span class=\"_ _324\"> </span>assoggettata al<span class=\"ff5\">la pro<span class=\"_ _1\"></span>cedura cosiddetta d\u2019impairment test;<span class=\"_ _324\"> </span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">collegate: <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>nelle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>collegate <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>consolidate <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>metodo <span class=\"_ _2c\"> </span>definito <span class=\"_ _2d\"> </span>del<span class=\"_ _324\"> </span></span></span>patrimonio netto <span class=\"_ _0\"></span>(tale <span class=\"_ _0\"></span>criterio \u00e8 <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cabile alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>riferimento de<span class=\"_ _0\"></span>l presente <span class=\"_ _2\"></span>bi<span class=\"_ _1\"></span>lancio in <span class=\"_ _2\"></span>quanto la<span class=\"_ _324\"> </span>Capogruppo ha <span class=\"_ _1\"></span>acquisito la <span class=\"_ _1\"></span>partecipazione <span class=\"_ _1\"></span>in Anthilia <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Partners SGR S.p.A. <span class=\"_ _1\"></span>che in forz<span class=\"_ _1\"></span>a degli<span class=\"_ _324\"> </span>accordi di partnership sottos<span class=\"_ _1\"></span>critti, si configura come una interessenza in societ<span class=\"_ _1\"></span>\u00e0 collegata).<span class=\"_ _324\"> </span>Sezione <span class=\"_ _d5\"> </span>7  - Partecipazioni<span class=\"_ _1\"></span>   -<span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce 70    ll saldo della voce si riferis<span class=\"_ _1\"></span>ce alla partecipazione in Anthilia Capital Manageme<span class=\"_ _1\"></span>nt SGR S.p.A..<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> 7.1 Partecipazi<span class=\"_ _0\"></span>oni: informazioni <span class=\"_ _0\"></span>sui rapporti par<span class=\"_ _0\"></span>tecipativi<span class=\"ff2\"> </span><table class=\"s wb56 ha87\" id=\"_706dbf9d-708f-47b7-8bd9-bfe7835afc3d\"><tr><td></td><td class=\"c x416 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x417 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x418 y3416 wb58 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Quota di<span class=\"_ _324\"> </span></div></td><td class=\"c x419 y3416 wb59 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Disponibilit\u00e0 di<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3417 w438 h5f9\"><div class=\"t m0 xdd h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x41a y3418 wb5a ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">legale<span class=\"_ _324\"> </span></div></td><td class=\"c x41b y3418 wb5b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">operativa</div></td><td class=\"c x41c y3419 wb5c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">partecipazione<span class=\"_ _324\"> </span></div></td><td class=\"c x41d y3419 wb5d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">voti<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x41e y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td><td class=\"c x41f y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y341b w438 h307\"><div class=\"t m0 xdd h3b y11d ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y341c w438 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x420 y341c w3ae h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x421 y341c w439 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x422 y341c w43a h5ce\"><div class=\"t m0 x2f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td><td class=\"c x423 y341c w43b h5ce\"><div class=\"t m0 x9 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td></tr></table>7.2 Partecipazi<span class=\"_ _0\"></span>oni significative<span class=\"_ _0\"></span>: valore di bilancio<span class=\"_ _0\"></span>, fair value e d<span class=\"_ _0\"></span>ividendi percepiti<span class=\"_ _0\"></span> <table class=\"s wb5f ha88\" id=\"_04fce316-128f-4cc0-8eed-ff5785710e49\"><tr><td class=\"c x259 y341d w43d h5fb\"><div class=\"t m0 xdd h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x424 y341e wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x425 y341d w43f h5fb\"><div class=\"t m0 x2b h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Fair Value </div></td><td class=\"c x426 y341d w18a h5fb\"><div class=\"t m0 x67 h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _0\"></span> </div></td></tr><tr><td></td><td class=\"c x427 y341f wb61 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3420 w43d h5ce\"><div class=\"t m0 xdd h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3421 w43d h307\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x428 y3421 w43e h307\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">5.<span class=\"ls0\">1</span>34<span class=\"ls0\"> </span></div></td><td class=\"c x425 y3421 w43f h307\"><div class=\"t m0 x57 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3421 w18a h307\"><div class=\"t m0 x1d4 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">116<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3422 w43d h5ce\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x428 y3422 w43e h5ce\"><div class=\"t m0 x75 h7c y13cc ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">1<span class=\"ls5d\">34</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x425 y3422 w43f h5ce\"><div class=\"t m0 x57 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3422 w18a h5ce\"><div class=\"t m0 x1d4 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">116 </div></td></tr></table>7.3 Partecipazioni <span class=\"_ _0\"></span>significative: <span class=\"_ _0\"></span>informazioni contab<span class=\"_ _0\"></span>ili<span class=\"fs3\"> </span><table class=\"s wb62 ha89\" id=\"_d50d14e8-403e-44f4-ad69-8053b0f9a82e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3424 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3425 wb64 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche e<span class=\"_ _324\"> </span></div></td><td class=\"c x42c y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x42d y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)</div></td><td class=\"c x42e y3426 wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x42f y3425 wb67 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x430 y3427 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">riprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x431 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x432 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x433 y3428 wb6a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x434 y3427 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y3427 wb6b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">componenti</div></td><td class=\"c x436 y3428 wb6c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x437 y3429 wb6d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x438 y342a wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x439 y3429 wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43a y342a wb6f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43b y342a wb70 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x43c y342a wb71 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Ricavi</div></td><td class=\"c x43d y3429 wb72 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x430 y342a wb73 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">valore su<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x42e y3429 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x440 y342a wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y342a wb75 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">reddituali al</div></td><td class=\"c x441 y3429 wb76 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x442 y342b w449 h5fc\"><div class=\"t m0 xdd h266 y2148 ff3 fs25 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x443 y342c wb77 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x444 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x445 y342c wb79 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">non<span class=\"_ _324\"> </span></div></td><td class=\"c x446 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x447 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x448 y342d wb7a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">totali</div></td><td class=\"c x449 y342c wb7b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x44a y342d wb7c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al</div></td><td class=\"c x44b y342c wb7e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x44c y342d wb7f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _324\"> </span></div></td><td class=\"c x44d y342d wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x44e y342c wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x44f y342e wb82 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x450 y342e wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x451 y342e wb83 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td class=\"c x452 y342f wb84 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342f wb85 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">lordo delle<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342f wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x453 y342e wb86 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x454 y342f wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _324\"> </span></div></td><td class=\"c x455 y342f wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x456 y342e wb88 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">=<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3430 wb89 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td class=\"c x457 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x458 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte</div></td><td class=\"c x459 y3431 wb8a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x45a y3430 wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(2)</div></td><td class=\"c x45b y3431 wb8b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3432 wb8c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x44b y3433 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3434 wb8d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">B.  Imprese<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3435 wb8e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3436 wb8f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">a influenza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3437 wb90 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">notevole<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3439 wb91 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y343a wb92 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _324\"> </span></div></td><td class=\"c x45c y343b w441 h5fd\"><div class=\"t m0 x2a h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x45d y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span><span class=\"lsa\">8.409</span><span class=\"fs25\"> </span></div></td><td class=\"c x45e y343b w151 h5fd\"><div class=\"t m0 x3a h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">3.650<span class=\"fs25\"> </span></div></td><td class=\"c x45f y343b w442 h5fd\"><div class=\"t m0 x4d h31 y1e07 ff2 fsf fc0 sc0 lsa ws0\">1.782<span class=\"fs25 ls0\"> </span></div></td><td class=\"c x460 y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span>4.053<span class=\"fs25\"> </span></div></td><td class=\"c x461 y343b w443 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"></span>14.865<span class=\"fs25\"> </span></div></td><td class=\"c x462 y343b w444 h5fd\"><div class=\"t m0 x2b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x463 y343b w445 h5fd\"><div class=\"t m0 x2d h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x464 y343b w446 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span>3.214<span class=\"fs25\"> </span></div></td><td class=\"c x465 y343b w447 h5fd\"><div class=\"t m0 x3b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _17e\"> </span>2.131<span class=\"fs25\"> </span></div></td><td class=\"c x466 y343b w448 h5fd\"><div class=\"t m0 x47 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs25\"> </span></div></td><td class=\"c x467 y343b w37b h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _aa\"> </span>2.13<span class=\"_ _1\"></span>1<span class=\"fs25\"> </span></div></td><td class=\"c x468 y343b w378 h5fd\"><div class=\"t m0 x1f h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">(9)<span class=\"fs25\"> </span></div></td><td class=\"c x469 y343b w387 h5fd\"><div class=\"t m0 xb6 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">2.122<span class=\"fs25\"> </span></div></td></tr><tr><td class=\"c x273 y343c wb93 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Partners<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 wb94 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">SGR S.p.A.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>7.5 Partecipazi<span class=\"_ _0\"></span>oni: variazioni<span class=\"_ _0\"></span> annue<span class=\"ff2 fs0\"> </span><table class=\"s wb95 ha8b\" id=\"_698e9552-aa3d-41a8-94ef-2bb3ceccc8af\"><tr><td></td><td class=\"c x46a y343d w44f h5ff\"><div class=\"t m0 x2e h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3be y343d w450 h5ff\"><div class=\"t m0 x138 h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y343e w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343e w44f h140\"><div class=\"t m0 x11a h3b y81d ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td><td class=\"c x3be y343e w450 h140\"><div class=\"t m0 x12d h3b y81d ff3 fse fc0 sc0 ls0 ws0\">4.866<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y343f w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343f w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">500 </div></td><td class=\"c x3be y343f w450 h140\"><div class=\"t m0 x119 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x27f y3440 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3440 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3440 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3441 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">B.2 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3441 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3441 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3442 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.3 Rivalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3442 w44f h140\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">500<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3442 w450 h140\"><div class=\"t m0 x119 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3443 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td class=\"c x46a y3443 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3443 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3444 w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3444 w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">381 </div></td><td class=\"c x3be y3444 w450 h140\"><div class=\"t m0 x55 h7c y81d ff3 fse fc0 sc0 ls4b ws0\">43<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3445 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3445 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3445 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3446 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3446 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3446 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3447 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.3 Svalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3447 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3447 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x27f y3448 w44e h306\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre Vari<span class=\"_ _0\"></span>azioni </div></td><td class=\"c x46a y3448 w44f h306\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">381<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3448 w450 h306\"><div class=\"t m0 x55 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3449 w44e h140\"><div class=\"t m0 x67 h3 y843 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3449 w44f h140\"><div class=\"t m0 x11a h7c y843 ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">134</span><span class=\"ls0\"> </span></div></td><td class=\"c x3be y3449 w450 h140\"><div class=\"t m0 x12d h3b y843 ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y344a w44e h140\"><div class=\"t m0 x67 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _0\"></span> </div></td><td class=\"c x46a y344a w44f h140\"><div class=\"t m0 x100 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">269 </div></td><td class=\"c x3be y344a w450 h140\"><div class=\"t m0 x119 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">150 </div></td></tr><tr><td class=\"c x27f y344b w44e h2c5\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">F. Rettifiche totali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x3be y344b w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>7.6 Valutazioni e assunzioni significative per stabilire l\u2019esistenza di controllo congiunto o influenza notevole<span class=\"_ _324\"> </span><span class=\"ff3\"> </span>In <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span><span class=\"ff6\">Partecipazio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>joint <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>nture<span class=\"_ _1\"></span><span class=\"ff5\">, <span class=\"_ _3\"></span>l\u2019influenza<span class=\"_ _324\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span>notevole  \u00e8 <span class=\"_ _2c\"> </span>il  potere <span class=\"_ _2c\"> </span>di  partecipare  alla <span class=\"_ _2c\"> </span>determin<span class=\"_ _1\"></span>azione  delle <span class=\"_ _2c\"> </span>politiche  finanziarie  e <span class=\"_ _2c\"> </span>gestionali  della<span class=\"_ _324\"> </span>partecipata <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>averne <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto. <span class=\"_ _1\"></span>Lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS 28 <span class=\"_ _1\"></span>intr<span class=\"_ _1\"></span>oduce altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>presunzione<span class=\"_ _324\"> </span> relativa di <span class=\"_ _1\"></span>influenza not<span class=\"_ _1\"></span>evole ogniqualv<span class=\"_ _1\"></span>olta la <span class=\"_ _1\"></span>partecipante po<span class=\"_ _1\"></span>ssegga <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> dirett<span class=\"_ _1\"></span>amente o i<span class=\"_ _1\"></span>ndirettamente <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> una <span class=\"_ _2\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritti <span class=\"_ _2\"></span>di voto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>20%. In <span class=\"_ _2\"></span>presenza di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>partecipazione <span class=\"_ _2\"></span>pari o <span class=\"_ _2\"></span>superiore<span class=\"_ _324\"> </span> al <span class=\"_ _3b\"> </span>20% <span class=\"_ _3b\"> </span>sar<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"></span>onere <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>partecipante <span class=\"_ _3b\"> </span>dimostrare <span class=\"_ _3b\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>influenza <span class=\"_ _3b\"> </span>notevole. <span class=\"_ _3f\"> </span>Di <span class=\"_ _3b\"> </span>contro,<span class=\"_ _324\"> </span> laddove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>risulti <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20%, <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>partecipante <span class=\"_ _3\"></span>dimos<span class=\"_ _3\"></span><span class=\"ff5\">trare <span class=\"_ _1\"></span>l\u2019esis<span class=\"_ _1\"></span>tenza <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>influenza notevole.<span class=\"_ _324\"> </span> L\u2019esistenza  di <span class=\"_ _2c\"> </span>influenza  notevole <span class=\"_ _2c\"> </span>\u00e8  solitamente <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>gnalata  dal <span class=\"_ _2c\"> </span>verificarsi  di <span class=\"_ _2c\"> </span>una  o <span class=\"_ _2c\"> </span>pi\u00f9  delle <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>guenti<span class=\"_ _324\"> </span> circostanze:<span class=\"_ _324\"> </span> a)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">la r<span class=\"_ _1\"></span>appresentanza nel consiglio di amminis<span class=\"_ _1\"></span>trazione, o nell\u2019organo equivalente, della partecipat<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>partecipazione <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>processo <span class=\"_ _2d\"> </span>decisionale, <span class=\"_ _3f\"> </span>inclusa <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>partecipazione <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>decisioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>merito <span class=\"_ _3f\"> </span>ai<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>dividendi o ad altro tipo di dis<span class=\"_ _1\"></span>tribuzione degli utili;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff5\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>interscambio di personale dirigente; o<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>e)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff2\">la messa a disposizione di informazioni tecniche essenzial<span class=\"_ _1\"></span>i.<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>Anthilia <span class=\"_ _3\"></span>Capi<span class=\"_ _1\"></span>tal <span class=\"_ _3\"></span>Management <span class=\"_ _29\"></span>SGR <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _3\"></span>(Anthilia), <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>Banco<span class=\"_ _324\"> </span> Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>numero <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>15% <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le s<span class=\"_ _1\"></span>ociale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati<span class=\"_ _324\"> </span> considerati  i  contenuti  (i)  degli  accor<span class=\"_ _1\"></span>di  d<span class=\"ff5\">i  par<span class=\"_ _1\"></span>tnership  (accordo  d\u2019i<span class=\"_ _1\"></span>nvestimento  e  accordo  qua<span class=\"_ _1\"></span>dro<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>commerciale) sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _1\"></span>in data 4 <span class=\"_ _1\"></span>novembre <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tra Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _1\"></span>Anthilia e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sua contro<span class=\"_ _1\"></span>llante Anthilia<span class=\"_ _324\"> </span> Holding <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>(ii) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>pat<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>paras<span class=\"_ _1\"></span>ociale <span class=\"_ _29\"></span>sottoscritto <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>pari <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span><span class=\"ls49\">tra</span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Anthilia <span class=\"_ _29\"></span>Holding <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _324\"> </span> avente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>gov<span class=\"_ _1\"></span>erno <span class=\"_ _3\"></span>societario <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>SGR <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span> trasferimento della propria partecipazione. Dai complessivi contenuti di questi accordi \u00e8 <span class=\"_ _0\"></span>stata desunta la<span class=\"_ _324\"> </span> valenza <span class=\"_ _40\"> </span>strategica <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>relazione, <span class=\"_ _40\"> </span>qualificando <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>potere <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>partecipare <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>determinazione <span class=\"_ _40\"> </span>delle<span class=\"_ _324\"> </span> politiche <span class=\"_ _2\"></span>gestionali de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>partecipata come<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>influenza<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>not<span class=\"_ _1\"></span>evole <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>virt\u00f9, <span class=\"_ _2\"></span>in partico<span class=\"_ _0\"></span>lare, <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _2\"></span>processo<span class=\"_ _324\"> </span> decisionale attraverso la r<span class=\"_ _1\"></span>appresentanza nel Consig<span class=\"_ _1\"></span>lio di Amministrazione di A<span class=\"_ _1\"></span>nthilia.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _324\"> </span> Impegni derivanti dagli ac<span class=\"_ _1\"></span>cordi con Anthilia sull\u2019asset management<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff6\"> </span>In esecuzione <span class=\"_ _0\"></span>dell\u2019Accordo di Investimento sottoscritto in data 4 <span class=\"_ _0\"></span>novembre 2021 tra Banc<span class=\"_ _0\"></span>o Desio, Anthilia<span class=\"_ _324\"> </span> e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>controllante <span class=\"_ _1\"></span>Anthilia <span class=\"_ _3\"></span>Holding <span class=\"_ _1\"></span>S.r.l<span class=\"_ _1\"></span>., <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>29 <span class=\"_ _1\"></span>giugno <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>scritto <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>liberato<span class=\"_ _324\"> </span> l\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>deliberato dalla <span class=\"_ _2\"></span>SG<span class=\"_ _1\"></span><span class=\"ff2\">R <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>servato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ttoscrizione <span class=\"_ _2\"></span>a Banco <span class=\"_ _2\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivi <span class=\"_ _0\"></span>Euro<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>4,6 <span class=\"_ _3\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>circa. <span class=\"_ _3\"></span>Consegu<span class=\"_ _1\"></span>entemente <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _29\"></span>titolare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>partecipazione <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> 15% <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>SGR. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>confo<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _0\"></span>stabilito <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>predetto A<span class=\"_ _0\"></span>cc<span class=\"_ _1\"></span>ordo di <span class=\"_ _2\"></span>Investimento,<span class=\"_ _324\"> </span> contestualmente  all\u2019aumento  di  capitale  ri<span class=\"_ _1\"></span>servato,  la  SGR  ha  emesso  e  assegnato  a  Banco  Desio<span class=\"_ _324\"> </span> complessivi n. 1.354.144 <span class=\"_ _0\"></span>warrant (\u201cWarrant\u201d)<span class=\"ff2\">: a front<span class=\"_ _0\"></span>e della proficua <span class=\"_ _0\"></span>collaborazione tra le <span class=\"_ _0\"></span>Parti, dei <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>finora <span class=\"_ _3d\"> </span>raggiunti <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>della <span class=\"_ _40\"> </span>volont\u00e0 <span class=\"_ _40\"> </span>condivisa <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>mantenere <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>nnovare <span class=\"_ _3d\"> </span>gli <span class=\"_ _40\"> </span>accordi <span class=\"_ _3d\"> </span>commerciali,<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _324\"> </span> proceduto <span class=\"_ _3\"></span>(nelle <span class=\"_ _29\"></span>more <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riguard<span class=\"_ _1\"></span>er\u00e0 <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Warrant <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ls16\">) <span class=\"_ _29\"></span></span><span class=\"ff5\">all\u2019estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>marzo<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>2025 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>termine <span class=\"_ _1\"></span>per l\u2019<span class=\"_ _1\"></span>esercizio del <span class=\"_ _1\"></span>diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>opzione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sottoscrizione di <span class=\"_ _3\"></span><span class=\"ff2\">detti <span class=\"_ _1\"></span>Warrant <span class=\"_ _1\"></span>attuali. <span class=\"_ _1\"></span>Ad <span class=\"_ _1\"></span>esito<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>dell\u2019eventuale <span class=\"_ _3f\"> </span>conversion<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>medesimi <span class=\"_ _2d\"> </span>Warrant, <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>potr\u00e0 <span class=\"_ _2d\"> </span>quindi <span class=\"_ _3f\"> </span>incrementare <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>propria<span class=\"_ _324\"> </span> partecipazione <span class=\"_ _29\"></span>attestando <span class=\"_ _29\"></span>cos\u00ec <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _29\"></span>investimento <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>30% <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span> capitale sociale della SGR<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span> 7.9 Restrizioni significative<span class=\"_ _324\"> </span> Non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>rest<span class=\"_ _1\"></span>rizioni significative <span class=\"_ _2\"></span>(per esempio <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>strizioni legali, <span class=\"_ _2\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e normative) <span class=\"_ _2\"></span>alla capacit\u00e0<span class=\"_ _324\"> </span> della societ\u00e0 collegata <span class=\"_ _0\"></span>di trasferire fondi alla Capogruppo sotto forma <span class=\"_ _0\"></span>di dividendi, <span class=\"_ _0\"></span>di rimborsi di prestiti o<span class=\"_ _324\"> </span> anticipazioni concessi dalla <span class=\"_ _1\"></span>Capogruppo.<span class=\"_ _324\"> </span> 7.10 Altre informazioni<span class=\"_ _324\"> </span> 7.10.1 Il test di <span class=\"ff12\">impairment</span> delle<span class=\"_ _1\"></span> partecipazioni<span class=\"_ _324\"> </span> Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span> impairment effettuato sulle partecipazioni.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il  processo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span><span class=\"ff6\">impairment<span class=\"_ _1\"></span></span>  \u00e8 <span class=\"_ _3d\"> </span>finalizzato <span class=\"_ _3d\"> </span>a  verifi<span class=\"_ _1\"></span>care  che <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore <span class=\"_ _3d\"> </span>contabile  (<span class=\"_ _1\"></span><span class=\"ff6\">carry<span class=\"_ _1\"></span>ing  a<span class=\"_ _1\"></span>mount</span>)  d<span class=\"_ _1\"></span>elle<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> partecipazioni <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3f\"> </span>superiore <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>relativo <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>recuperabile <span class=\"_ _2d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">recoverabl<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>amount</span>), <span class=\"_ _3f\"> </span>int<span class=\"_ _1\"></span>eso <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span> maggiore <span class=\"_ _29\"></span>fra <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>ritraibi<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>dall\u2019uso <span class=\"_ _3b\"></span>continuato <span class=\"_ _29\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">value <span class=\"_ _29\"></span>in <span class=\"_ _29\"> </span>us<span class=\"_ _1\"></span>e</span>, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>d\u2019us<span class=\"_ _1\"></span>o) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>possibile <span class=\"_ _29\"></span>prezzo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span> cessione <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _1\"></span>(fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita, <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scambio) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>partecipazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> stessa.<span class=\"_ _324\"> </span> Come illus<span class=\"_ _1\"></span>trato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>\u201cRis<span class=\"_ _1\"></span>chi e <span class=\"_ _1\"></span>incertezze <span class=\"_ _1\"></span>nell\u2019attuale <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d<span class=\"_ _324\"> </span></span><span class=\"ls41\"> </span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte g<span class=\"_ _1\"></span>enerale\u201d della \u201cParte A <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> Politiche<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>contabili\u201d della <span class=\"_ _1\"></span>presente Nota Integrativa<span class=\"_ _1\"></span> (cui <span class=\"_ _1\"></span>si fa rimando), per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>predisposizione del pr<span class=\"_ _1\"></span>esente bilancio<span class=\"_ _324\"> </span> si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>all\u2019esecuzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _29\"></span>su <span class=\"_ _3\"></span>avviamenti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _29\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>delle<span class=\"_ _324\"> </span> previsioni <span class=\"_ _236\"> </span>economico<span class=\"_ _1\"></span>-finanziarie <span class=\"_ _236\"> </span>del <span class=\"_ _45\"> </span>Piano <span class=\"_ _236\"> </span>di <span class=\"_ _236\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _45\"> </span>20<span class=\"_ _0\"></span>24-2026 <span class=\"_ _45\"> </span>ap<span class=\"_ _0\"></span>provato <span class=\"_ _236\"> </span>dal <span class=\"_ _45\"> </span>Consiglio <span class=\"_ _236\"> </span>di<span class=\"_ _324\"> </span> Amministrazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Anthilia <span class=\"_ _0\"></span>Capital <span class=\"_ _0\"></span>Partners <span class=\"_ _0\"></span>SGR <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>data 14 <span class=\"_ _2\"></span>marzo <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _0\"></span>consuntivi <span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _2\"></span>nonch\u00e9<span class=\"_ _324\"> </span> delle pi\u00f9 recenti previsioni dispo<span class=\"_ _1\"></span>nibili circa lo scenario macroeconomico attes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _3\"></span>.<span class=\"_ _324\"> </span><span class=\"ff7 fsb\"> </span>In particolare, <span class=\"_ _1\"></span>ai s<span class=\"_ _1\"></span>ensi del citato <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>e in app<span class=\"_ _1\"></span>licazione della Policy <span class=\"_ _1\"></span>d\u2019impairment, il<span class=\"_ _1\"></span> valore <span class=\"_ _1\"></span>recuperabile<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> delle <span class=\"_ _3b\"></span>partecipazioni <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>determinato, <span class=\"_ _3b\"> </span>laddove <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _3b\"> </span>disponibile <span class=\"_ _3b\"> </span>il <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _3b\"> </span>derivante <span class=\"_ _3b\"> </span>da<span class=\"_ _324\"> </span> transazioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span><span class=\"ff6\">target <span class=\"_ _2c\"> </span><span class=\"ff5\">oggetto <span class=\"_ _2d\"> </span>d\u2019impai<span class=\"_ _1\"></span>rment <span class=\"_ _2d\"> </span>o <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>mercato <span class=\"_ _2d\"> </span>riguardanti  </span>target<span class=\"_ _324\"> </span></span><span class=\"ff6\"> </span>similari, <span class=\"_ _3\"></span>facendo <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>d\u2019uso. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>IAS <span class=\"_ _1\"></span>36 <span class=\"_ _3\"></span>prevede <span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> possibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>utilizzare <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _29\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>conosciuto <span class=\"_ _3b\"></span>nella <span class=\"_ _29\"></span>dottrina <span class=\"_ _29\"></span>come <span class=\"_ _3b\"></span>Discount<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>Cash <span class=\"_ _3b\"> </span>Flow. <span class=\"_ _29\"></span>Tale<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda tramite <span class=\"_ _0\"></span>la stima dei flussi di cassa (operativi)<span class=\"_ _324\"> </span> futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito<span class=\"_ _324\"> </span> in cui s\u2019ipotizza<span class=\"ff2\"> <span class=\"_ _1\"></span>saranno conseguiti.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y<span class=\"_ _324\"> </span> (FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel<span class=\"_ _324\"> </span> rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount<span class=\"_ _324\"> </span> Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span> prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe<span class=\"_ _324\"> </span> beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>Si precisa, <span class=\"_ _2\"></span>ino<span class=\"_ _1\"></span>ltre, che <span class=\"_ _0\"></span>le metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esiti della procedura <span class=\"_ _0\"></span>di impairment <span class=\"_ _0\"></span>test delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _324\"> </span> intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d2\"> </span><span class=\"ff2\">Consiglio <span class=\"_ _d3\"> </span>di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazione del bilancio<span class=\"_ _1\"></span><span class=\"ff2\"> cons<span class=\"_ _1\"></span>olidato.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Il <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>conseguentemente <span class=\"_ _29\"></span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>collegata <span class=\"_ _29\"></span>Anthilia <span class=\"_ _29\"></span>Capital <span class=\"_ _29\"></span>Partners <span class=\"_ _29\"></span>SGR<span class=\"_ _324\"> </span> S.p.A. base dei criteri e delle ass<span class=\"_ _1\"></span>unzioni di seguito illustrati.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>Per il <span class=\"_ _2\"></span>criterio di <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>ma de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _2\"></span>della Partecipazione si <span class=\"_ _0\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>ferimento al <span class=\"_ _2\"></span>cosiddetto valore<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\">) per le<span class=\"_ _1\"></span> banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari.<span class=\"_ _324\"> </span></span></span><span class=\"ff6\"><span class=\"ff2\"> </span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Viene <span class=\"_ _3\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Piano <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span><span class=\"ff2 lsb\">2024<span class=\"ls0\">-2026 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>Anthili<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>Capital<span class=\"_ _324\"> </span></span></span><span class=\"ff2 lsb\"><span class=\"ls0\"> </span></span>Partners <span class=\"_ _3b\"> </span>SGR, <span class=\"_ _3b\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>l\u2019ult<span class=\"_ _1\"></span>eriore <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tali <span class=\"_ _3b\"> </span>piani, <span class=\"_ _3b\"> </span>curato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Management <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>ed<span class=\"_ _324\"> </span> approvato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Consiglio <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Amministr<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>data <span class=\"_ _3f\"> </span>11 <span class=\"_ _3f\"> </span>febbrai<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span><span class=\"lsb\">2025</span>, <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>proiezioni <span class=\"_ _2d\"> </span>prudenti <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span> risultati <span class=\"_ _1\"></span>futuri fi<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>ricomprendere un<span class=\"_ _1\"></span> periodo <span class=\"_ _1\"></span>di pr<span class=\"_ _1\"></span>evis<span class=\"_ _1\"></span>ione esplicita <span class=\"_ _1\"></span>di 5 <span class=\"_ _1\"></span>anni, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ridurre le<span class=\"_ _1\"></span> disto<span class=\"_ _1\"></span>rsioni<span class=\"_ _324\"> </span> ricollegabili <span class=\"_ _1\"></span>all\u2019utilizzo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>solo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>orizzonte <span class=\"_ _1\"></span>temporale <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Piano <span class=\"_ _1\"></span>Industriale, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>u\u00f2 <span class=\"_ _1\"></span>risultar<span class=\"_ _1\"></span>e fo<span class=\"_ _1\"></span>rtemente<span class=\"_ _324\"> </span> condizionato <span class=\"_ _2d\"> </span>da <span class=\"_ _3f\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>situaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>sis<span class=\"_ _1\"></span>temica <span class=\"_ _3f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ermane <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essa <span class=\"_ _3f\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _2d\"> </span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dello<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> scenario macro economico e di settore per i riflessi della crisi pandemica, o comunque<span class=\"_ _0\"></span> ricollegabili a<span class=\"_ _324\"> </span> eventi <span class=\"_ _2c\"> </span>str<span class=\"_ _1\"></span>aordinari  rispetto  ai <span class=\"_ _2c\"> </span>quali  sia <span class=\"_ _2c\"> </span>opportuno  effettuare  una <span class=\"_ _2c\"> </span>normalizzaz<span class=\"_ _1\"></span>ione  de<span class=\"_ _0\"></span>i  risultati  per<span class=\"_ _324\"> </span> permettere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>metter<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>fuoco <span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _3\"></span>correttamente <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ffettive <span class=\"_ _3\"></span>potenzia<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>medio/lungo <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span> dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Flussi finanziari<span class=\"_ _324\"> </span> Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">,<span class=\"_ _324\"> </span></span></span><span class=\"ffc\"><span class=\"ff2 ls1f\"> </span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante<span class=\"_ _324\"> </span></span></span><span class=\"ff6\"><span class=\"ff2\"> </span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente<span class=\"_ _324\"> </span> complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss<span class=\"_ _324\"> </span> Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e<span class=\"_ _324\"> </span></span><span class=\"ls11f\"> </span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _324\"> </span> aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tasso di attualizzazione<span class=\"_ _324\"> </span> Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span> capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> futuri<span class=\"_ _324\"> </span> Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione<span class=\"_ _324\"> </span> a lungo termine.<span class=\"_ _324\"> </span> Terminal Value<span class=\"_ _324\"> </span> Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _324\"> </span> \u201crendita perpetua\u201d.<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _1\"></span><span class=\"ff2\">della <span class=\"_ _3\"></span>Partecipazione, <span class=\"_ _1\"></span>determinato, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _324\"> </span></span></span><span class=\"ff6 ls0\"><span class=\"ff2\"> </span></span>alla <span class=\"_ _29\"></span>procedura <span class=\"_ _29\"></span>so<span class=\"_ _1\"></span>pra <span class=\"_ _29\"></span>delineata, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>d\u2019is<span class=\"_ _1\"></span>crizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span> specifica Partecipazione, con l\u2019obiettiv<span class=\"_ _1\"></span>o esclusivo di verificare l\u2019eventuale perdita<span class=\"_ _1\"></span> di valore.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.</span><span class=\"ff5\"><span class=\"_ _1\"></span></span> <table class=\"s wb96 ha8c\" id=\"_2f222295-92e1-4cb8-8676-1bea84d12a77\"><tr><td class=\"c x46c y344c w453 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Legal entity </div></td><td class=\"c x46d y344c w454 h5dc\"><div class=\"t m0 x67 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x46e y344c w455 h5dc\"><div class=\"t m0 x46 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x46f y344d wb97 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x470 y344c w3b2 h5dc\"><div class=\"t m0 x31 h3b yf53 ff2 fse fc0 sc0 ls121 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x471 y344c w430 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x472 y344c w457 h5dc\"><div class=\"t m0 x42 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x473 y344d wb98 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Ter 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x474 y344e wb99 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x475 y344e wb9a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y344f wb9b ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x476 y344f wb9c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Piano di attivit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x477 y3450 wb9d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier 1<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3451 wb9e ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Partners SGR S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x46d y3452 w454 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x478 y3451 wb9f ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2024<span class=\"ls0\">-2026 esteso<span class=\"_ _0\"></span> al<span class=\"_ _324\"> </span></span></div></td><td class=\"c x479 y3452 w456 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">4,50% </div></td><td class=\"c x470 y3452 w3b2 h602\"><div class=\"t m0 x4b h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x471 y3452 w430 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td class=\"c x472 y3452 w457 h602\"><div class=\"t m0 x67 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Risultati Nett<span class=\"_ _0\"></span>i </div></td><td class=\"c x47a y3453 wba0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">10,30%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wba1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(collegata)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x47b y3208 wba2 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2029 <span class=\"ls0\">(*)<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*<span class=\"ls0\">) Previsioni a 5 a<span class=\"_ _1\"></span>nni, approvate dal<span class=\"_ _1\"></span> Consiglio di Amministrazi<span class=\"_ _1\"></span>one in data 11 febbraio 2025, c<span class=\"_ _1\"></span>he sono state svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> da<span class=\"_ _1\"></span>l management<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>di Banco <span class=\"_ _2\"></span>Des<span class=\"_ _1\"></span>io tenuto <span class=\"_ _0\"></span>conto del <span class=\"_ _0\"></span>Piano di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 2024-202<span class=\"_ _1\"></span>6 <span class=\"_ _0\"></span>approvato dal Consiglio di <span class=\"_ _0\"></span>Amministrazione della SGR <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>data 14 marzo 2024,<span class=\"_ _324\"> </span> dei risultat<span class=\"_ _1\"></span>i consuntivi 2024 no<span class=\"_ _1\"></span>nch\u00e9 del<span class=\"_ _1\"></span>le pi\u00f9 recenti p<span class=\"_ _1\"></span>revisioni disp<span class=\"_ _1\"></span>onibili circa lo scenario mac<span class=\"_ _1\"></span>roeconomico a<span class=\"_ _1\"></span>tteso al<span class=\"_ _1\"></span> 2029 <span class=\"_ _1\"></span> (**) Per Anthilia SG<span class=\"_ _1\"></span>R \u00e8 stato consi<span class=\"_ _1\"></span>derato il c<span class=\"_ _1\"></span><span class=\"ff5\">ap<span class=\"_ _1\"></span>itale allocato ta<span class=\"_ _1\"></span>rget stimato considerando il<span class=\"_ _1\"></span> requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi<span class=\"_ _1\"></span>\u201d<span class=\"_ _324\"> </span></span> Dal <span class=\"_ _2d\"> </span>test <span class=\"_ _2c\"> </span>d\u2019impairment <span class=\"_ _2c\"> </span>svolto <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>emersa <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>ne<span class=\"_ _1\"></span>cessit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>effettuare <span class=\"_ _2d\"> </span>alcu<span class=\"_ _1\"></span>na <span class=\"_ _2d\"> </span>svalut<span class=\"_ _1\"></span>azione <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>la<span class=\"_ _324\"> </span> summenzionata partecipazio<span class=\"_ _1\"></span>ne.<span class=\"_ _324\"> </span> Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span> influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire<span class=\"_ _324\"> </span> modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali <span class=\"_ _2c\"> </span>assumption<span class=\"_ _324\"> </span> considerate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui <span class=\"_ _1\"></span>risultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare<span class=\"_ _324\"> </span> diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto<span class=\"_ _324\"> </span> macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa<span class=\"_ _324\"> </span> la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress<span class=\"_ _324\"> </span></span></span><span class=\"ff5\"><span class=\"ff6\"> </span></span>test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>impairment test<span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti<span class=\"_ _324\"> </span> di <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>necessari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>rende<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>partecipaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>scrizione<span class=\"_ _324\"> </span> in bilancio. <table class=\"s wba3 ha8d\" id=\"_5bf3a042-1079-4a50-80dc-9999035d8493\"><tr><td></td><td class=\"c x47d y3454 wba4 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> %<span class=\"_ _324\"> </span></div></td><td class=\"c x47e y3454 wba5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Incremento<span class=\"_ _0\"></span> in p.b. del<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3455 w45a h602\"><div class=\"t m0 x114 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Partecipazioni </div></td><td class=\"c x480 y3456 wba6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dei Risultat<span class=\"_ _0\"></span>i Netti<span class=\"_ _324\"> </span></div></td><td class=\"c x481 y3456 wba7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">tasso di attual<span class=\"_ _0\"></span>izzazione de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x482 y3457 wba8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _324\"> </span></div></td><td class=\"c x483 y3457 wba9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">flussi di cassa fu<span class=\"_ _0\"></span>turi (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3458 w45a h605\"><div class=\"t m0 x67 h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A. (collegat<span class=\"_ _0\"></span>a) </div></td><td class=\"c x484 y3458 w45b h605\"><div class=\"t m0 x2d h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x485 y3458 w45c h605\"><div class=\"t m0 x5a h3b y21f9 ff2 fse fc0 sc0 ls3f ws0\">387<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-754": {
   "value": "Sezione 3 <span class=\"ff4\">\u2013</span> Area e metodi di <span class=\"ls109\">consolidamento<span class=\"_ _324\"> </span></span>1.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva </span></span><table class=\"s wa47 ha59\" id=\"_c3948e74-3070-4a82-801e-7396f61f70a3\"><tr><td class=\"c x27f y31e8 w35e h587\"><div class=\"t m0 x4e h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese </div></td><td class=\"c x280 y31e8 w35f h587\"><div class=\"t m0 x1f h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x281 y31e8 w360 h587\"><div class=\"t m0 x42 h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Tipo di rapport<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x282 y31e9 w361 h588\"><div class=\"t m0 x35 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Rapporto d<span class=\"_ _0\"></span>i partecipazione </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x282 y31e8 w362 h589\"><div class=\"t m0 x26 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Impresa part<span class=\"_ _0\"></span>ecipante </div></td><td class=\"c x283 y31e8 w33b h589\"><div class=\"t m0 x30 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Quota % </div></td></tr><tr><td class=\"c x27f y31ea w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x280 y31ea w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ea w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ea w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ea w33b h588\"><div class=\"t m0 x3a h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">100,000 </div></td></tr><tr><td class=\"c x27f y31eb w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x280 y31eb w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31eb w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31eb w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31eb w33b h588\"><div class=\"t m0 x131 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">89,23 </div></td></tr><tr><td class=\"c x273 y31ec wa48 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Agenzia in <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31ed wa49 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Finanziaria S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y31ee w35f h558\"><div class=\"t m0 x67 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ee w360 h558\"><div class=\"t m0 x151 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ee w362 h558\"><div class=\"t m0 x4b h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x283 y31ee w33b h558\"><div class=\"t m0 x27 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">100,00 </div></td></tr><tr><td class=\"c x27f y31ef w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. (*) </div></td><td class=\"c x280 y31ef w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y31ef w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ef w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ef w33b h588\"><div class=\"t m0 x27 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">60,000 </div></td></tr></table>Legenda<span class=\"_ _324\"> </span>Tipo di rapport<span class=\"_ _0\"></span>o:<span class=\"_ _324\"> </span>1 = maggioranz<span class=\"_ _0\"></span>a dei diritt<span class=\"_ _0\"></span>i di voto nell'ass<span class=\"_ _0\"></span>emblea ordinaria<span class=\"_ _324\"> </span>4 = altre form<span class=\"_ _0\"></span>e di controllo<span class=\"_ _324\"> </span>(*) Societ\u00e0 veico<span class=\"_ _0\"></span>lo di opera<span class=\"_ _0\"></span>zioni di cartolariz<span class=\"_ _0\"></span>zazione originat<span class=\"_ _0\"></span>e dal Gruppo<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento, <span class=\"_ _2\"></span>l\u2019ingresso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _324\"> </span></span>S.p.A. <span class=\"_ _8e\"> </span>e <span class=\"_ _a8\"> </span>della <span class=\"_ _10\"> </span>sua <span class=\"_ _10\"> </span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _10\"> </span>Retail <span class=\"_ _10\"> </span>Agenzia <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Finanziari<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>S.r.l., <span class=\"_ _10\"> </span>consolidate<span class=\"_ _324\"> </span>integralmente.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>olidate, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assenza dei <span class=\"_ _1\"></span>requisit<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>derecognition (cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>contabile), <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cartolarizzazione <span class=\"_ _3\"></span>(\u201csotto <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>linea\u201d) <span class=\"_ _3\"></span>originate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>attraverso <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eicolo <span class=\"_ _3\"></span>Desio<span class=\"_ _324\"> </span></span>OBG <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>Copped\u00e8 <span class=\"_ _3b\"> </span>SPV <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Fides, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>nel <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>aggiunte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realizzate <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>SME <span class=\"_ _1\"></span>SPV <span class=\"_ _1\"></span>S.r.l., <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>originator Banco <span class=\"_ _2\"></span>Desi<span class=\"_ _1\"></span>o, Rainbow <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>S.r.l., con <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con <span class=\"_ _0\"></span>originat<span class=\"ls10e\">or<span class=\"_ _324\"> </span></span>Fides.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>seguito <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>affiname<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>apportato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>politica <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consolidamento <span class=\"_ _3f\"> </span>del<span class=\"_ _324\"> </span>Gruppo Banco <span class=\"_ _2\"></span>Desio, per le <span class=\"_ _2\"></span>SPV la <span class=\"_ _0\"></span>verifica delle <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dizioni per <span class=\"_ _0\"></span>il controllo avviene <span class=\"_ _2\"></span>separat<span class=\"_ _1\"></span>amente (a) <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _324\"> </span>l\u2019entit\u00e0 <span class=\"_ _a8\"> </span>legale <span class=\"_ _a7\"> </span>(cd. <span class=\"_ _a8\"> </span>\u201c<span class=\"_ _1\"></span>sopra <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>linea\u201d) <span class=\"_ _a7\"> </span>e <span class=\"_ _a8\"> </span>(b) <span class=\"_ _a7\"> </span>per <span class=\"_ _a8\"> </span>il <span class=\"_ _a7\"> </span>patrimonio <span class=\"_ _a7\"> </span>separato <span class=\"_ _a8\"> </span>(cd. <span class=\"_ _a7\"> </span>\u201csotto <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>li<span class=\"_ _1\"></span>nea\u201d),<span class=\"_ _324\"> </span>conseguentemente <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>consolidamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _29\"></span>legal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>Copped\u00e8 <span class=\"_ _29\"></span>SPV <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span></span>alcuna interessenza partecipativa e dunque alc<span class=\"_ _1\"></span>una esposiz<span class=\"_ _1\"></span>ione ai rendimenti variabili della s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _324\"> </span>2.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff4\">Valutazioni e assunzioni significative per dete<span class=\"_ _1\"></span>rminare l\u2019area di consolidame<span class=\"_ _1\"></span>nto<span class=\"_ _324\"> </span></span></span>L\u2019area <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>determinata <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ssequio <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>contenute <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _324\"> </span>internazionale <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>Consolidato. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>Capogruppo, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _3\"></span>consolida <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff2\">tr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>elementi <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _2c\"> </span>(1. <span class=\"_ _2c\"> </span>potere <span class=\"_ _2c\"> </span>sull\u2019impresa  acquisita; <span class=\"_ _2d\"> </span>2. <span class=\"_ _2c\"> </span>esposizione, <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>diritti, <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>rendimenti <span class=\"_ _2c\"> </span>variabili<span class=\"_ _324\"> </span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stess<span class=\"_ _1\"></span>a; <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>capacit\u00e0 di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>influenzare <span class=\"_ _1\"></span>l\u2019ammontare<span class=\"_ _324\"> </span>di tali rendimenti) ri<span class=\"_ _1\"></span>sultano s<span class=\"_ _1\"></span>oddis<span class=\"ff5\">fa<span class=\"_ _1\"></span>tti. Generalmente quando <span class=\"_ _1\"></span>un\u2019entit\u00e0 \u00e8 <span class=\"_ _1\"></span>diretta per il <span class=\"_ _1\"></span>tramite dei <span class=\"_ _1\"></span>diritti di<span class=\"_ _324\"> </span></span>voto, il <span class=\"_ _1\"></span>controllo deriva <span class=\"_ _1\"></span>dalla detenzione di <span class=\"_ _1\"></span>pi\u00f9 della <span class=\"_ _1\"></span>met\u00e0 dei dirit<span class=\"_ _1\"></span>ti di <span class=\"_ _1\"></span>voto. Negli al<span class=\"_ _1\"></span>tri casi, <span class=\"_ _1\"></span>la valutazione<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>complessa <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>implica <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>maggior <span class=\"_ _29\"></span>uso <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>giudi<span class=\"_ _1\"></span>zio, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _29\"></span>richiede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>prendere <span class=\"_ _29\"></span>in<span class=\"_ _324\"> </span>considerazione <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze che <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stabilire <span class=\"_ _1\"></span>l\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sull\u2019entit\u00e0, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>cui,<span class=\"_ _324\"> </span>nello specifico i seguenti fatto<span class=\"_ _1\"></span>ri:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">lo scopo e la str<span class=\"_ _1\"></span>uttura dell\u2019entit\u00e0,<span class=\"_ _324\"> </span></span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, ossia <span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>infl<span class=\"_ _1\"></span>uenzano significativamente <span class=\"_ _0\"></span>i rendimenti dell\u2019entit\u00e0, <span class=\"_ _0\"></span>e come<span class=\"_ _324\"> </span></span></span>sono governate;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">qualsiasi <span class=\"_ _2d\"> </span>diritto, <span class=\"_ _2d\"> </span>rappresentato <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>accordi <span class=\"_ _2d\"> </span>contrattuali, <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>attribuis<span class=\"_ _1\"></span>ca <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>dirigere <span class=\"_ _2d\"> </span>le<span class=\"_ _324\"> </span></span></span>attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, <span class=\"_ _2\"></span>ovvero<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pol<span class=\"_ _1\"></span>itiche <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estionali <span class=\"_ _0\"></span>dell\u2019entit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>maggiora<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>voto <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>organo <span class=\"_ _3\"></span>deliberativo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nomin<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>rimuovere la maggioranza dei membri d<span class=\"_ _1\"></span>ell\u2019organo deliberativo;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">l\u2019esposizio<span class=\"_ _1\"></span>ne del Gruppo alla variabilit\u00e0 dei rendimenti dell\u2019<span class=\"_ _1\"></span>entit\u00e0.<span class=\"_ _324\"> </span></span></span>3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span><table class=\"s wa4a ha5a\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"c x27f y31f0 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f0 w366 h58d\"><div class=\"t m0 xbe h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f0 w367 h58d\"><div class=\"t m0 xa8 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>rzi </div></td></tr><tr><td class=\"c x27f y31f1 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f1 w366 h58d\"><div class=\"t m0 x139 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">40,000<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f1 w367 h58d\"><div class=\"t m0 x136 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></td></tr></table>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>4. Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span>specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span>liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span>da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>5. Altre informazioni<span class=\"_ _324\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, s<span class=\"_ _1\"></span>ono regolati come segue:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">controllate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>esclusiva: <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0, <span class=\"_ _3\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>\u201coperazioni <span class=\"_ _3\"></span>fuori <span class=\"_ _1\"></span>bilancio\u201d, <span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>costi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>ricavi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>inte<span class=\"_ _1\"></span>grati <span class=\"_ _2d\"> </span>nelle<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>relative <span class=\"_ _2c\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>consolidato, <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>metodo <span class=\"_ _2c\"> </span>del<span class=\"_ _324\"> </span>consolidamento <span class=\"_ _3f\"> </span>integrale. <span class=\"_ _3f\"> </span>L\u2019eventuale <span class=\"_ _3b\"> </span>differenz<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3f\"> </span>posit<span class=\"_ _1\"></span>iva <span class=\"_ _3f\"> </span>emergente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>raffronto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span>carico <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>ciascuna <span class=\"_ _40\"> </span>partecipazione <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>rispettiva <span class=\"_ _40\"> </span>frazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>patrimonio <span class=\"_ _40\"> </span>netto <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>societ\u00e0<span class=\"_ _324\"> </span>controllata <span class=\"_ _3b\"> </span>residuale <span class=\"_ _3f\"> </span>dopo <span class=\"_ _3f\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>iscri<span class=\"_ _1\"></span>tta <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>avviamento <span class=\"_ _3f\"> </span>e<span class=\"_ _324\"> </span>assoggettata al<span class=\"ff5\">la pro<span class=\"_ _1\"></span>cedura cosiddetta d\u2019impairment test;<span class=\"_ _324\"> </span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">collegate: <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>nelle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>collegate <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>consolidate <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>metodo <span class=\"_ _2c\"> </span>definito <span class=\"_ _2d\"> </span>del<span class=\"_ _324\"> </span></span></span>patrimonio netto <span class=\"_ _0\"></span>(tale <span class=\"_ _0\"></span>criterio \u00e8 <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cabile alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>riferimento de<span class=\"_ _0\"></span>l presente <span class=\"_ _2\"></span>bi<span class=\"_ _1\"></span>lancio in <span class=\"_ _2\"></span>quanto la<span class=\"_ _324\"> </span>Capogruppo ha <span class=\"_ _1\"></span>acquisito la <span class=\"_ _1\"></span>partecipazione <span class=\"_ _1\"></span>in Anthilia <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Partners SGR S.p.A. <span class=\"_ _1\"></span>che in forz<span class=\"_ _1\"></span>a degli<span class=\"_ _324\"> </span>accordi di partnership sottos<span class=\"_ _1\"></span>critti, si configura come una interessenza in societ<span class=\"_ _1\"></span>\u00e0 collegata).<span class=\"_ _324\"> </span><div class=\"c w2 h0 gs2c\"><div class=\"t m0 x3 hb5 y11ec ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb y626 ff4 fs3 fc0 sc0 ls0 ws0\">7.6 Valutazioni e assunzioni significative per stabilire l\u2019esistenza di controllo congiunto o influenza notevole<span class=\"_ _324\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 ha y1176 ff2 fs4 fc0 sc0 ls0 ws0\">In <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span><span class=\"ff6\">Partecipazio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>joint <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>nture<span class=\"_ _1\"></span><span class=\"ff5\">, <span class=\"_ _3\"></span>l\u2019influenza<span class=\"_ _324\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x3 ha y13f1 ff2 fs4 fc0 sc0 ls0 ws0\">notevole  \u00e8 <span class=\"_ _2c\"> </span>il  potere <span class=\"_ _2c\"> </span>di  partecipare  alla <span class=\"_ _2c\"> </span>determin<span class=\"_ _1\"></span>azione  delle <span class=\"_ _2c\"> </span>politiche  finanziarie  e <span class=\"_ _2c\"> </span>gestionali  della<span class=\"_ _324\"> </span> </div></div>partecipata <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>averne <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto. <span class=\"_ _1\"></span>Lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS 28 <span class=\"_ _1\"></span>intr<span class=\"_ _1\"></span>oduce altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>presunzione<span class=\"_ _324\"> </span> relativa di <span class=\"_ _1\"></span>influenza not<span class=\"_ _1\"></span>evole ogniqualv<span class=\"_ _1\"></span>olta la <span class=\"_ _1\"></span>partecipante po<span class=\"_ _1\"></span>ssegga <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> dirett<span class=\"_ _1\"></span>amente o i<span class=\"_ _1\"></span>ndirettamente <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> una <span class=\"_ _2\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritti <span class=\"_ _2\"></span>di voto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>20%. In <span class=\"_ _2\"></span>presenza di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>partecipazione <span class=\"_ _2\"></span>pari o <span class=\"_ _2\"></span>superiore<span class=\"_ _324\"> </span> al <span class=\"_ _3b\"> </span>20% <span class=\"_ _3b\"> </span>sar<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"></span>onere <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>partecipante <span class=\"_ _3b\"> </span>dimostrare <span class=\"_ _3b\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>influenza <span class=\"_ _3b\"> </span>notevole. <span class=\"_ _3f\"> </span>Di <span class=\"_ _3b\"> </span>contro,<span class=\"_ _324\"> </span> laddove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>risulti <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20%, <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>partecipante <span class=\"_ _3\"></span>dimos<span class=\"_ _3\"></span><span class=\"ff5\">trare <span class=\"_ _1\"></span>l\u2019esis<span class=\"_ _1\"></span>tenza <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>influenza notevole.<span class=\"_ _324\"> </span> L\u2019esistenza  di <span class=\"_ _2c\"> </span>influenza  notevole <span class=\"_ _2c\"> </span>\u00e8  solitamente <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>gnalata  dal <span class=\"_ _2c\"> </span>verificarsi  di <span class=\"_ _2c\"> </span>una  o <span class=\"_ _2c\"> </span>pi\u00f9  delle <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>guenti<span class=\"_ _324\"> </span> circostanze:<span class=\"_ _324\"> </span> a)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">la r<span class=\"_ _1\"></span>appresentanza nel consiglio di amminis<span class=\"_ _1\"></span>trazione, o nell\u2019organo equivalente, della partecipat<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>partecipazione <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>processo <span class=\"_ _2d\"> </span>decisionale, <span class=\"_ _3f\"> </span>inclusa <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>partecipazione <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>decisioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>merito <span class=\"_ _3f\"> </span>ai<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>dividendi o ad altro tipo di dis<span class=\"_ _1\"></span>tribuzione degli utili;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff5\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>interscambio di personale dirigente; o<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>e)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff2\">la messa a disposizione di informazioni tecniche essenzial<span class=\"_ _1\"></span>i.<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>Anthilia <span class=\"_ _3\"></span>Capi<span class=\"_ _1\"></span>tal <span class=\"_ _3\"></span>Management <span class=\"_ _29\"></span>SGR <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _3\"></span>(Anthilia), <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>Banco<span class=\"_ _324\"> </span> Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>numero <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>15% <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le s<span class=\"_ _1\"></span>ociale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati<span class=\"_ _324\"> </span> considerati  i  contenuti  (i)  degli  accor<span class=\"_ _1\"></span>di  d<span class=\"ff5\">i  par<span class=\"_ _1\"></span>tnership  (accordo  d\u2019i<span class=\"_ _1\"></span>nvestimento  e  accordo  qua<span class=\"_ _1\"></span>dro<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>commerciale) sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _1\"></span>in data 4 <span class=\"_ _1\"></span>novembre <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tra Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _1\"></span>Anthilia e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sua contro<span class=\"_ _1\"></span>llante Anthilia<span class=\"_ _324\"> </span> Holding <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>(ii) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>pat<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>paras<span class=\"_ _1\"></span>ociale <span class=\"_ _29\"></span>sottoscritto <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>pari <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span><span class=\"ls49\">tra</span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Anthilia <span class=\"_ _29\"></span>Holding <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _324\"> </span> avente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>gov<span class=\"_ _1\"></span>erno <span class=\"_ _3\"></span>societario <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>SGR <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span> trasferimento della propria partecipazione. Dai complessivi contenuti di questi accordi \u00e8 <span class=\"_ _0\"></span>stata desunta la<span class=\"_ _324\"> </span> valenza <span class=\"_ _40\"> </span>strategica <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>relazione, <span class=\"_ _40\"> </span>qualificando <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>potere <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>partecipare <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>determinazione <span class=\"_ _40\"> </span>delle<span class=\"_ _324\"> </span> politiche <span class=\"_ _2\"></span>gestionali de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>partecipata come<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>influenza<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>not<span class=\"_ _1\"></span>evole <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>virt\u00f9, <span class=\"_ _2\"></span>in partico<span class=\"_ _0\"></span>lare, <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _2\"></span>processo<span class=\"_ _324\"> </span> decisionale attraverso la r<span class=\"_ _1\"></span>appresentanza nel Consig<span class=\"_ _1\"></span>lio di Amministrazione di A<span class=\"_ _1\"></span>nthilia.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _324\"> </span> Impegni derivanti dagli ac<span class=\"_ _1\"></span>cordi con Anthilia sull\u2019asset management<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff6\"> </span>In esecuzione <span class=\"_ _0\"></span>dell\u2019Accordo di Investimento sottoscritto in data 4 <span class=\"_ _0\"></span>novembre 2021 tra Banc<span class=\"_ _0\"></span>o Desio, Anthilia<span class=\"_ _324\"> </span> e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>controllante <span class=\"_ _1\"></span>Anthilia <span class=\"_ _3\"></span>Holding <span class=\"_ _1\"></span>S.r.l<span class=\"_ _1\"></span>., <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>29 <span class=\"_ _1\"></span>giugno <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>scritto <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>liberato<span class=\"_ _324\"> </span> l\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>deliberato dalla <span class=\"_ _2\"></span>SG<span class=\"_ _1\"></span><span class=\"ff2\">R <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>servato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ttoscrizione <span class=\"_ _2\"></span>a Banco <span class=\"_ _2\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivi <span class=\"_ _0\"></span>Euro<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>4,6 <span class=\"_ _3\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>circa. <span class=\"_ _3\"></span>Consegu<span class=\"_ _1\"></span>entemente <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _29\"></span>titolare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>partecipazione <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> 15% <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>SGR. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>confo<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _0\"></span>stabilito <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>predetto A<span class=\"_ _0\"></span>cc<span class=\"_ _1\"></span>ordo di <span class=\"_ _2\"></span>Investimento,<span class=\"_ _324\"> </span> contestualmente  all\u2019aumento  di  capitale  ri<span class=\"_ _1\"></span>servato,  la  SGR  ha  emesso  e  assegnato  a  Banco  Desio<span class=\"_ _324\"> </span> complessivi n. 1.354.144 <span class=\"_ _0\"></span>warrant (\u201cWarrant\u201d)<span class=\"ff2\">: a front<span class=\"_ _0\"></span>e della proficua <span class=\"_ _0\"></span>collaborazione tra le <span class=\"_ _0\"></span>Parti, dei <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>finora <span class=\"_ _3d\"> </span>raggiunti <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>della <span class=\"_ _40\"> </span>volont\u00e0 <span class=\"_ _40\"> </span>condivisa <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>mantenere <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>nnovare <span class=\"_ _3d\"> </span>gli <span class=\"_ _40\"> </span>accordi <span class=\"_ _3d\"> </span>commerciali,<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _324\"> </span> proceduto <span class=\"_ _3\"></span>(nelle <span class=\"_ _29\"></span>more <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riguard<span class=\"_ _1\"></span>er\u00e0 <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Warrant <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ls16\">) <span class=\"_ _29\"></span></span><span class=\"ff5\">all\u2019estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>marzo<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>2025 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>termine <span class=\"_ _1\"></span>per l\u2019<span class=\"_ _1\"></span>esercizio del <span class=\"_ _1\"></span>diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>opzione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sottoscrizione di <span class=\"_ _3\"></span><span class=\"ff2\">detti <span class=\"_ _1\"></span>Warrant <span class=\"_ _1\"></span>attuali. <span class=\"_ _1\"></span>Ad <span class=\"_ _1\"></span>esito<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>dell\u2019eventuale <span class=\"_ _3f\"> </span>conversion<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>medesimi <span class=\"_ _2d\"> </span>Warrant, <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>potr\u00e0 <span class=\"_ _2d\"> </span>quindi <span class=\"_ _3f\"> </span>incrementare <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>propria<span class=\"_ _324\"> </span> partecipazione <span class=\"_ _29\"></span>attestando <span class=\"_ _29\"></span>cos\u00ec <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _29\"></span>investimento <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>30% <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span> capitale sociale della SGR<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-764": {
   "value": "Sezione 3 <span class=\"ff4\">\u2013</span> Area e metodi di <span class=\"ls109\">consolidamento<span class=\"_ _324\"> </span></span>1.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva </span></span><table class=\"s wa47 ha59\" id=\"_c3948e74-3070-4a82-801e-7396f61f70a3\"><tr><td class=\"c x27f y31e8 w35e h587\"><div class=\"t m0 x4e h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese </div></td><td class=\"c x280 y31e8 w35f h587\"><div class=\"t m0 x1f h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x281 y31e8 w360 h587\"><div class=\"t m0 x42 h3b y1e66 ff2 fse fc0 sc0 ls0 ws0\">Tipo di rapport<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x282 y31e9 w361 h588\"><div class=\"t m0 x35 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Rapporto d<span class=\"_ _0\"></span>i partecipazione </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x282 y31e8 w362 h589\"><div class=\"t m0 x26 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Impresa part<span class=\"_ _0\"></span>ecipante </div></td><td class=\"c x283 y31e8 w33b h589\"><div class=\"t m0 x30 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Quota % </div></td></tr><tr><td class=\"c x27f y31ea w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x280 y31ea w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ea w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ea w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ea w33b h588\"><div class=\"t m0 x3a h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">100,000 </div></td></tr><tr><td class=\"c x27f y31eb w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x280 y31eb w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31eb w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31eb w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31eb w33b h588\"><div class=\"t m0 x131 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">89,23 </div></td></tr><tr><td class=\"c x273 y31ec wa48 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Agenzia in <span class=\"_ _0\"></span>Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31ed wa49 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Finanziaria S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y31ee w35f h558\"><div class=\"t m0 x67 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x281 y31ee w360 h558\"><div class=\"t m0 x151 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ee w362 h558\"><div class=\"t m0 x4b h3b y359 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x283 y31ee w33b h558\"><div class=\"t m0 x27 h3b y359 ff2 fse fc0 sc0 ls0 ws0\">100,00 </div></td></tr><tr><td class=\"c x27f y31ef w35e h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. (*) </div></td><td class=\"c x280 y31ef w35f h588\"><div class=\"t m0 x67 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Conegliano<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y31ef w360 h588\"><div class=\"t m0 x151 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x282 y31ef w362 h588\"><div class=\"t m0 x47 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">Banco Desio </div></td><td class=\"c x283 y31ef w33b h588\"><div class=\"t m0 x27 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">60,000 </div></td></tr></table>Legenda<span class=\"_ _324\"> </span>Tipo di rapport<span class=\"_ _0\"></span>o:<span class=\"_ _324\"> </span>1 = maggioranz<span class=\"_ _0\"></span>a dei diritt<span class=\"_ _0\"></span>i di voto nell'ass<span class=\"_ _0\"></span>emblea ordinaria<span class=\"_ _324\"> </span>4 = altre form<span class=\"_ _0\"></span>e di controllo<span class=\"_ _324\"> </span>(*) Societ\u00e0 veico<span class=\"_ _0\"></span>lo di opera<span class=\"_ _0\"></span>zioni di cartolariz<span class=\"_ _0\"></span>zazione originat<span class=\"_ _0\"></span>e dal Gruppo<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento, <span class=\"_ _2\"></span>l\u2019ingresso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _324\"> </span></span>S.p.A. <span class=\"_ _8e\"> </span>e <span class=\"_ _a8\"> </span>della <span class=\"_ _10\"> </span>sua <span class=\"_ _10\"> </span>controll<span class=\"_ _1\"></span>ata <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _10\"> </span>Retail <span class=\"_ _10\"> </span>Agenzia <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>Attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>Finanziari<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>S.r.l., <span class=\"_ _10\"> </span>consolidate<span class=\"_ _324\"> </span>integralmente.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>olidate, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>assenza dei <span class=\"_ _1\"></span>requisit<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>derecognition (cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>contabile), <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cartolarizzazione <span class=\"_ _3\"></span>(\u201csotto <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>linea\u201d) <span class=\"_ _3\"></span>originate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>attraverso <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>eicolo <span class=\"_ _3\"></span>Desio<span class=\"_ _324\"> </span></span>OBG <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>Copped\u00e8 <span class=\"_ _3b\"> </span>SPV <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>originator <span class=\"_ _29\"></span>Fides, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>nel <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>aggiunte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>realizzate <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>SME <span class=\"_ _1\"></span>SPV <span class=\"_ _1\"></span>S.r.l., <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>originator Banco <span class=\"_ _2\"></span>Desi<span class=\"_ _1\"></span>o, Rainbow <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>S.r.l., con <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r Dynamica <span class=\"_ _2\"></span>Retail<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con <span class=\"_ _0\"></span>originat<span class=\"ls10e\">or<span class=\"_ _324\"> </span></span>Fides.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>seguito <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>affiname<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>apportato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>politica <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consolidamento <span class=\"_ _3f\"> </span>del<span class=\"_ _324\"> </span>Gruppo Banco <span class=\"_ _2\"></span>Desio, per le <span class=\"_ _2\"></span>SPV la <span class=\"_ _0\"></span>verifica delle <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>dizioni per <span class=\"_ _0\"></span>il controllo avviene <span class=\"_ _2\"></span>separat<span class=\"_ _1\"></span>amente (a) <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _324\"> </span>l\u2019entit\u00e0 <span class=\"_ _a8\"> </span>legale <span class=\"_ _a7\"> </span>(cd. <span class=\"_ _a8\"> </span>\u201c<span class=\"_ _1\"></span>sopra <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>linea\u201d) <span class=\"_ _a7\"> </span>e <span class=\"_ _a8\"> </span>(b) <span class=\"_ _a7\"> </span>per <span class=\"_ _a8\"> </span>il <span class=\"_ _a7\"> </span>patrimonio <span class=\"_ _a7\"> </span>separato <span class=\"_ _a8\"> </span>(cd. <span class=\"_ _a7\"> </span>\u201csotto <span class=\"_ _a7\"> </span>la <span class=\"_ _a8\"> </span>li<span class=\"_ _1\"></span>nea\u201d),<span class=\"_ _324\"> </span>conseguentemente <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>consolidamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _29\"></span>legal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>Copped\u00e8 <span class=\"_ _29\"></span>SPV <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span></span>alcuna interessenza partecipativa e dunque alc<span class=\"_ _1\"></span>una esposiz<span class=\"_ _1\"></span>ione ai rendimenti variabili della s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _324\"> </span>2.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff4\">Valutazioni e assunzioni significative per dete<span class=\"_ _1\"></span>rminare l\u2019area di consolidame<span class=\"_ _1\"></span>nto<span class=\"_ _324\"> </span></span></span>L\u2019area <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>determinata <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ssequio <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>contenute <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _324\"> </span>internazionale <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bilancio <span class=\"_ _3\"></span>Consolidato. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>Capogruppo, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _3\"></span>consolida <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff2\">tr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>elementi <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _2c\"> </span>(1. <span class=\"_ _2c\"> </span>potere <span class=\"_ _2c\"> </span>sull\u2019impresa  acquisita; <span class=\"_ _2d\"> </span>2. <span class=\"_ _2c\"> </span>esposizione, <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>diritti, <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>rendimenti <span class=\"_ _2c\"> </span>variabili<span class=\"_ _324\"> </span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stess<span class=\"_ _1\"></span>a; <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>capacit\u00e0 di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>influenzare <span class=\"_ _1\"></span>l\u2019ammontare<span class=\"_ _324\"> </span>di tali rendimenti) ri<span class=\"_ _1\"></span>sultano s<span class=\"_ _1\"></span>oddis<span class=\"ff5\">fa<span class=\"_ _1\"></span>tti. Generalmente quando <span class=\"_ _1\"></span>un\u2019entit\u00e0 \u00e8 <span class=\"_ _1\"></span>diretta per il <span class=\"_ _1\"></span>tramite dei <span class=\"_ _1\"></span>diritti di<span class=\"_ _324\"> </span></span>voto, il <span class=\"_ _1\"></span>controllo deriva <span class=\"_ _1\"></span>dalla detenzione di <span class=\"_ _1\"></span>pi\u00f9 della <span class=\"_ _1\"></span>met\u00e0 dei dirit<span class=\"_ _1\"></span>ti di <span class=\"_ _1\"></span>voto. Negli al<span class=\"_ _1\"></span>tri casi, <span class=\"_ _1\"></span>la valutazione<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>complessa <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>implica <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>maggior <span class=\"_ _29\"></span>uso <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>giudi<span class=\"_ _1\"></span>zio, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _29\"></span>richiede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>prendere <span class=\"_ _29\"></span>in<span class=\"_ _324\"> </span>considerazione <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze che <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stabilire <span class=\"_ _1\"></span>l\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sull\u2019entit\u00e0, <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>cui,<span class=\"_ _324\"> </span>nello specifico i seguenti fatto<span class=\"_ _1\"></span>ri:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">lo scopo e la str<span class=\"_ _1\"></span>uttura dell\u2019entit\u00e0,<span class=\"_ _324\"> </span></span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, ossia <span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>infl<span class=\"_ _1\"></span>uenzano significativamente <span class=\"_ _0\"></span>i rendimenti dell\u2019entit\u00e0, <span class=\"_ _0\"></span>e come<span class=\"_ _324\"> </span></span></span>sono governate;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">qualsiasi <span class=\"_ _2d\"> </span>diritto, <span class=\"_ _2d\"> </span>rappresentato <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>accordi <span class=\"_ _2d\"> </span>contrattuali, <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>attribuis<span class=\"_ _1\"></span>ca <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>dirigere <span class=\"_ _2d\"> </span>le<span class=\"_ _324\"> </span></span></span>attivit\u00e0 <span class=\"_ _0\"></span>rilevanti, <span class=\"_ _2\"></span>ovvero<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pol<span class=\"_ _1\"></span>itiche <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estionali <span class=\"_ _0\"></span>dell\u2019entit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>maggiora<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>voto <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>organo <span class=\"_ _3\"></span>deliberativo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>potere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nomin<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>rimuovere la maggioranza dei membri d<span class=\"_ _1\"></span>ell\u2019organo deliberativo;<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">l\u2019esposizio<span class=\"_ _1\"></span>ne del Gruppo alla variabilit\u00e0 dei rendimenti dell\u2019<span class=\"_ _1\"></span>entit\u00e0.<span class=\"_ _324\"> </span></span></span>3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span><table class=\"s wa4a ha5a\" id=\"_a0ac5f27-c53f-4b7c-99be-7a52f49f78b3\"><tr><td class=\"c x27f y31f0 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f0 w366 h58d\"><div class=\"t m0 xbe h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f0 w367 h58d\"><div class=\"t m0 xa8 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>rzi </div></td></tr><tr><td class=\"c x27f y31f1 w365 h58d\"><div class=\"t m0 x67 h3b y6ce ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> </div></td><td class=\"c x284 y31f1 w366 h58d\"><div class=\"t m0 x139 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">40,000<span class=\"_ _324\"> </span> </div></td><td class=\"c x285 y31f1 w367 h58d\"><div class=\"t m0 x136 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></td></tr></table>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>4. Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span>specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span>liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span>da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>5. Altre informazioni<span class=\"_ _324\"> </span>I criteri di consolidamento, definiti nell\u2019IFRS 10, s<span class=\"_ _1\"></span>ono regolati come segue:<span class=\"_ _324\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">controllate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>esclusiva: <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0, <span class=\"_ _3\"></span>le passiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>\u201coperazioni <span class=\"_ _3\"></span>fuori <span class=\"_ _1\"></span>bilancio\u201d, <span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>costi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>ricavi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>inte<span class=\"_ _1\"></span>grati <span class=\"_ _2d\"> </span>nelle<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>relative <span class=\"_ _2c\"> </span>comp<span class=\"_ _1\"></span>onenti <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>consolidato, <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>metodo <span class=\"_ _2c\"> </span>del<span class=\"_ _324\"> </span>consolidamento <span class=\"_ _3f\"> </span>integrale. <span class=\"_ _3f\"> </span>L\u2019eventuale <span class=\"_ _3b\"> </span>differenz<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3f\"> </span>posit<span class=\"_ _1\"></span>iva <span class=\"_ _3f\"> </span>emergente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>raffronto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span>carico <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>ciascuna <span class=\"_ _40\"> </span>partecipazione <span class=\"_ _47\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>rispettiva <span class=\"_ _40\"> </span>frazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>patrimonio <span class=\"_ _40\"> </span>netto <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>societ\u00e0<span class=\"_ _324\"> </span>controllata <span class=\"_ _3b\"> </span>residuale <span class=\"_ _3f\"> </span>dopo <span class=\"_ _3f\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>pria <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>iscri<span class=\"_ _1\"></span>tta <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>avviamento <span class=\"_ _3f\"> </span>e<span class=\"_ _324\"> </span>assoggettata al<span class=\"ff5\">la pro<span class=\"_ _1\"></span>cedura cosiddetta d\u2019impairment test;<span class=\"_ _324\"> </span></span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">collegate: <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>nelle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>collegate <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>consolidate <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>metodo <span class=\"_ _2c\"> </span>definito <span class=\"_ _2d\"> </span>del<span class=\"_ _324\"> </span></span></span>patrimonio netto <span class=\"_ _0\"></span>(tale <span class=\"_ _0\"></span>criterio \u00e8 <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cabile alla <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a di <span class=\"_ _0\"></span>riferimento de<span class=\"_ _0\"></span>l presente <span class=\"_ _2\"></span>bi<span class=\"_ _1\"></span>lancio in <span class=\"_ _2\"></span>quanto la<span class=\"_ _324\"> </span>Capogruppo ha <span class=\"_ _1\"></span>acquisito la <span class=\"_ _1\"></span>partecipazione <span class=\"_ _1\"></span>in Anthilia <span class=\"_ _1\"></span>Capital <span class=\"_ _1\"></span>Partners SGR S.p.A. <span class=\"_ _1\"></span>che in forz<span class=\"_ _1\"></span>a degli<span class=\"_ _324\"> </span>accordi di partnership sottos<span class=\"_ _1\"></span>critti, si configura come una interessenza in societ<span class=\"_ _1\"></span>\u00e0 collegata).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-716": {
   "value": "3.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\">Partecipazioni in societ<span class=\"_ _1\"></span>\u00e0 controllate in via esclusiva co<span class=\"_ _1\"></span>n interessenze di terzi significative<span class=\"_ _324\"> </span></span></span>3.1 Interessenze di terzi, disponibilit\u00e0 dei voti di terzi <span class=\"_ _1\"></span>e dividendi distribuiti ai terzi<span class=\"_ _324\"> </span>Denominazioni<span class=\"_ _0\"></span> imprese<span class=\"_ _324\"> </span>Interessenze d<span class=\"_ _0\"></span>ei terzi %<span class=\"_ _324\"> </span>Dividendi distr<span class=\"_ _0\"></span>ibuiti ai te<span class=\"_ _324\"> </span>Desio OBG S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span>40,000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>3.2<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Partec<span class=\"_ _1\"></span>ipazioni con interessenze di terzi: informazioni <span class=\"_ _1\"></span>contabili <table class=\"s wa4b ha5b\" id=\"_bfc7db6b-0c62-4527-8a39-55931ba40f2d\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x287 y31f3 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x288 y31f5 wa4c ha5d\"><div class=\"t m0 x23f h31 y31f4 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28a y31f6 wa4d ha5c\" colspan=\"2\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div><div class=\"t m0 x289 h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x28b y31f7 wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y31f8 wa4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x28e y31f9 wa50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x28f y31f8 wa4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x290 y31f9 wa51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x291 y31f8 wa52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x292 y31fa wa53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y31fb wa54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x294 y31fa wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x295 y31fb wa55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x296 y31fa wa56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x297 y31fa wa57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Patrimonio</div></td><td class=\"c x298 y31fb wa58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x299 y31fa wa59 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Margine di<span class=\"_ _324\"> </span></div></td><td class=\"c x29a y31fa wa5a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Costi<span class=\"_ _324\"> </span></div></td><td class=\"c x29b y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29c y31fa wa5b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x29d y31fb wa5c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x29e y31fa wa4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(perdita)</div></td><td class=\"c x29f y31fb wa5d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">componenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2a0 y31fa wa5e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y31fc w369 h58f\"><div class=\"t m0 x67 h31 y131a ff2 fsf fc0 sc0 ls0 ws0\">Denominazioni </div></td><td class=\"c x292 y31fd wa5f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a1 y31fe wa60 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x2a2 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x2a3 y31fe wa62 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2a4 y31fd wa61 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x2a5 y31fd wa63 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td class=\"c x2a6 y31fe wa64 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x2a7 y31fd wa65 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">intermediazione<span class=\"_ _324\"> </span></div></td><td class=\"c x2a8 y31fd wa66 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">operativi<span class=\"_ _324\"> </span></div></td><td class=\"c x28a y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x2a9 y31fd wa67 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">corrente</div></td><td class=\"c x2aa y31fe wa68 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x2ab y31fd wa69 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">d'esercizio</div></td><td class=\"c x29f y31fe wa6a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">reddituali al<span class=\"_ _324\"> </span></div></td><td class=\"c x2ac y31fd wa6b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(3) = (1) +<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x2ad y31ff wa6c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2a3 y31ff wa6d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x298 y31ff wa6e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2ae y3200 wa6f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al lordo<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3200 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto</div></td><td class=\"c x2b0 y31ff wa71 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x2b1 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(1)</div></td><td class=\"c x2b2 y31ff wa73 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">netto delle<span class=\"_ _324\"> </span></div></td><td class=\"c x2b3 y3200 wa72 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">(2)<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x28c y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td class=\"c x28d y3201 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle</div></td><td class=\"c x2b4 y3202 wa70 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b5 y3202 wa75 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte (2)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b6 y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2af y3203 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x2b7 y3204 wa74 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b4 y3205 wa76 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3206 wa77 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Desio OBG<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2b9 y3207 w153 h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">52 </div></td><td class=\"c x2ba y3207 w14c h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x2bb y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bc y3207 w36b h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y3207 w36a h590\"><div class=\"t m0 xbe h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2be y3207 w36c h590\"><div class=\"t m0 x47 h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x2bf y3207 w32f h590\"><div class=\"t m0 x35 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c0 y3207 w36d h590\"><div class=\"t m0 x2f h31 y11bc ff2 fsf fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y3207 w36e h590\"><div class=\"t m0 x31 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">(103) </div></td><td class=\"c x2c2 y3207 w36f h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x2c3 y3207 w370 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c4 y3207 w371 h590\"><div class=\"t m0 xa8 h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c5 y3207 w372 h590\"><div class=\"t m0 x3f h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c6 y3207 w373 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x2c7 y3207 w374 h590\"><div class=\"t m0 x4e h31 y11bc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y3208 wa78 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">S.r.l.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "4. Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rilevano <span class=\"_ _2c\"> </span>restrizioni <span class=\"_ _2d\"> </span>(per <span class=\"_ _2c\"> </span>esempio <span class=\"_ _2d\"> </span>restriz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>legali, <span class=\"_ _2c\"> </span>contrattuali <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>normative) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>Capogruppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>accedere <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utilizzarle, <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>estinguere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>quali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>llo<span class=\"_ _324\"> </span>specifico, <span class=\"_ _2d\"> </span>limitazioni <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>capacit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>sue <span class=\"_ _3f\"> </span>controllate <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>trasferire <span class=\"_ _2d\"> </span>disponibilit\u00e0<span class=\"_ _324\"> </span>liquide o <span class=\"_ _1\"></span>limitazioni <span class=\"_ _1\"></span>ai tras<span class=\"_ _1\"></span>ferimenti di fondi<span class=\"_ _1\"></span> sott<span class=\"_ _1\"></span>o forma di <span class=\"_ _1\"></span>dividendi, <span class=\"_ _1\"></span>prestiti <span class=\"_ _1\"></span>o anticipaz<span class=\"_ _1\"></span>ioni concessi <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(o<span class=\"_ _324\"> </span>da) altre societ\u00e0 del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "Sezione 4 <span class=\"ff4\">\u2013</span> Eventi successivi alla data di riferimento del bilancio<span class=\"_ _324\"> </span>Il presente bilancio \u00e8 stato approva<span class=\"_ _1\"></span>to in data <span class=\"_ _1\"></span><span class=\"lsb\">11</span> marzo 2025 dal Consiglio di Amministraz<span class=\"_ _1\"></span>ione di Banco di<span class=\"_ _324\"> </span>Desio e della Brianza S.p.A. che ne ha contestualm<span class=\"_ _1\"></span>ente autorizz<span class=\"_ _1\"></span>ato la pubblicazione.<span class=\"_ _324\"> </span>Di <span class=\"_ _2d\"> </span><span class=\"ls0\">seguito <span class=\"_ _2d\"> </span>vengono <span class=\"_ _2d\"> </span>evidenziati <span class=\"_ _2d\"> </span>gli <span class=\"_ _2d\"> </span>eventi <span class=\"_ _2d\"> </span>significativi <span class=\"_ _2d\"> </span>intervenuti <span class=\"_ _2d\"> </span>nel <span class=\"_ _2d\"> </span>periodo <span class=\"_ _2d\"> </span>compreso <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>riferimento <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>bilancio <span class=\"_ _3\"></span>(3<span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4) <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>appro<span class=\"_ _1\"></span>vazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>progetto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>bilancio <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>parte<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Amministr<span class=\"_ _1\"></span>azione <span class=\"_ _29\"></span>(<span class=\"lsb\">11</span> <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span><span class=\"lsb\">202</span>5<span class=\"ff5\">), <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span>sclusivamente <span class=\"_ _29\"></span>riconducibili <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>ispecie <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>\u201cno<span class=\"_ _1\"></span>n<span class=\"_ _324\"> </span></span>adjusting <span class=\"_ _29\"></span>events\u201d <span class=\"_ _3b\"></span>ai <span class=\"_ _29\"></span>sensi <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>contabile <span class=\"_ _29\"></span>IA<span class=\"_ _1\"></span>S <span class=\"_ _29\"></span>10, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _29\"></span>agli <span class=\"_ _3b\"></span>eventi <span class=\"_ _3\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>comport<span class=\"_ _1\"></span>ano <span class=\"_ _29\"></span>alcuna<span class=\"_ _324\"> </span>rettifica  dei  saldi  in <span class=\"_ _2c\"> </span>bilancio,  in  quanto  espressione<span class=\"_ _0\"></span>  di  situazioni  sorte <span class=\"_ _2c\"> </span>successivamente  alla<span class=\"_ _1\"></span>  data  di<span class=\"_ _324\"> </span>riferimento del bilancio.<span class=\"_ _324\"> </span>Accordo con BEI per il sostegno degli investimenti i<span class=\"_ _1\"></span>nnovativi delle PMI e<span class=\"_ _1\"></span> MidCap<span class=\"_ _324\"> </span>In <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>21 <span class=\"_ _2\"></span>gennaio <span class=\"_ _0\"></span>2025, <span class=\"_ _2\"></span>\u00e8 stato <span class=\"_ _2\"></span>annunciato <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Banca <span class=\"_ _2\"></span>Europea <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>Inves<span class=\"_ _1\"></span>timenti <span class=\"_ _2\"></span>(BEI) <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Banco <span class=\"_ _0\"></span>Desio<span class=\"_ _324\"> </span>hanno <span class=\"_ _3b\"></span>siglato <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>accordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>complessivi <span class=\"_ _3b\"> </span>200 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _29\"></span>che <span class=\"_ _3b\"> </span>mira <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>mettere <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"></span>disposizione <span class=\"_ _3b\"> </span>degli<span class=\"_ _324\"> </span>investimenti <span class=\"_ _3\"></span>innovativi <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>PMI <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>idCap <span class=\"_ _3\"></span>italiane <span class=\"_ _3\"></span>nuova <span class=\"_ _3\"></span>finanza <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>400 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro. <span class=\"_ _29\"></span>La<span class=\"_ _324\"> </span>prima tranche da 60 milioni di euro \u00e8 stata s<span class=\"_ _1\"></span>ottoscritta il 21 gennaio u.s.<span class=\"_ _324\"> </span>In base <span class=\"_ _1\"></span>all\u2019accordo s<span class=\"_ _1\"></span>ottoscritto Banco Desi<span class=\"_ _1\"></span>o garantir\u00e0 l\u2019<span class=\"_ _1\"></span>erogazione di <span class=\"_ _1\"></span>un ulteriore plafo<span class=\"_ _1\"></span>nd del medesimo<span class=\"_ _324\"> </span>importo, <span class=\"_ _29\"></span>mettendo <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>disposizione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>imprese, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>questa <span class=\"_ _29\"></span>prima <span class=\"_ _29\"></span>fase, <span class=\"_ _29\"></span>120 <span class=\"_ _29\"></span>milioni <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>complessivi.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Il<span class=\"_ _324\"> </span>finanziamento, <span class=\"_ _0\"></span>dalla durata <span class=\"_ _2\"></span>di 24 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>esi, <span class=\"_ _0\"></span>ha come <span class=\"_ _0\"></span>obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>allocare <span class=\"_ _0\"></span>almeno <span class=\"_ _0\"></span>il 30% <span class=\"_ _2\"></span>delle risorse <span class=\"_ _2\"></span>a progetti<span class=\"_ _324\"> </span>che contribuiscono a promuovere l\u2019innovaz<span class=\"_ _1\"></span>ione e digitalizz<span class=\"_ _1\"></span>azione.<span class=\"_ _324\"> </span>Alla <span class=\"_ _3b\"> </span>nuova <span class=\"_ _3f\"> </span>lin<span class=\"_ _1\"></span>ea <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>cr<span class=\"_ _1\"></span>edito, <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>tassi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>interesse <span class=\"_ _3b\"> </span>p<span class=\"_ _1\"></span>i\u00f9 <span class=\"_ _3f\"> </span>vantaggiosi, <span class=\"_ _3f\"> </span>potranno <span class=\"_ _3f\"> </span>avere <span class=\"_ _3f\"> </span>accesso <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>PMI<span class=\"_ _324\"> </span>(imprese <span class=\"_ _29\"></span>fino <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>massimo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>249 <span class=\"_ _3b\"></span>dipendenti <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>livello <span class=\"_ _29\"></span>consolidato<span class=\"_ _1\"></span>) <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>Mid <span class=\"_ _29\"></span>cap <span class=\"_ _3b\"></span>(imprese <span class=\"_ _29\"></span>fino <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>un<span class=\"_ _324\"> </span>massimo <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>2,999 <span class=\"_ _8d\"> </span>dipendenti <span class=\"_ _47\"> </span>a <span class=\"_ _8d\"> </span>livello <span class=\"_ _47\"> </span>cons<span class=\"_ _1\"></span>olidato), <span class=\"_ _8d\"> </span>che <span class=\"_ _47\"> </span>necessitano <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>finanziare <span class=\"_ _8d\"> </span>gli <span class=\"_ _47\"> </span>investi<span class=\"_ _1\"></span>menti<span class=\"_ _324\"> </span>nell\u2019innovazione o l\u2019acquisto di <span class=\"_ _1\"></span>beni innovativi con durata minima di 24 mesi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-782": {
   "value": "Sezione 5 - Altri aspetti  Nuovi principi contabili/interpretazioni o modific<span class=\"_ _1\"></span>he di quelli esiste<span class=\"_ _1\"></span>nti<span class=\"_ _324\"> </span>Con <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>nuovi <span class=\"_ _2d\"> </span>principi <span class=\"_ _3f\"> </span>contabili <span class=\"_ _3f\"> </span>internazionali, <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>modifiche <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>principi <span class=\"_ _3f\"> </span>gi\u00e0 <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>vi<span class=\"_ _1\"></span>gore, <span class=\"_ _3f\"> </span>gi\u00e0<span class=\"_ _324\"> </span>omologati dalla <span class=\"_ _1\"></span>Commissione <span class=\"_ _1\"></span>Europea, la <span class=\"_ _1\"></span>cui appli<span class=\"_ _1\"></span>cazione <span class=\"_ _1\"></span>\u00e8 divenuta obbli<span class=\"_ _1\"></span>gatoria <span class=\"_ _1\"></span>dal 1\u00b0<span class=\"_ _1\"></span> gennaio <span class=\"_ _3\"></span><span class=\"lsb\">2024<span class=\"ls1f\">,<span class=\"_ _324\"> </span></span></span>non sono emersi impatti derivanti dalle modifiche rel<span class=\"_ _1\"></span>ative all\u2019adozio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span><span class=\"ff2\">16 Leasing. </span>L\u2019International <span class=\"_ _3\"></span>Accounting <span class=\"_ _1\"></span>Standards <span class=\"_ _3\"></span>Board <span class=\"_ _1\"></span>(IASB) <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>9 <span class=\"_ _1\"></span>apr<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>pubblicato <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>nuov<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>principio contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _0\"></span>18 <span class=\"_ _2\"></span>\u201cPrese<span class=\"_ _1\"></span>ntation <span class=\"_ _0\"></span>and <span class=\"_ _2\"></span>Disclos<span class=\"_ _1\"></span>ure <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>Financial <span class=\"_ _2\"></span>Statem<span class=\"_ _1\"></span>ents\u201d <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>pone <span class=\"_ _2\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>migliorare l\u2019informativa <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span><span class=\"ff2\">on <span class=\"_ _2d\"> </span>particol<span class=\"_ _1\"></span>are <span class=\"_ _2d\"> </span>attenzione <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>conto <span class=\"_ _2d\"> </span>economico <span class=\"_ _2d\"> </span>applicabile <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>i </span>bilanci <span class=\"_ _2c\"> </span>a  partire <span class=\"_ _2d\"> </span>dal  1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _2c\"> </span>2027<span class=\"_ _1\"></span>; <span class=\"_ _2c\"> </span>il  nuovo <span class=\"_ _2d\"> </span>principio  \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>in  attesa <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>omologaz<span class=\"_ _1\"></span>ione. <span class=\"_ _2c\"> </span>Le  modifiche<span class=\"_ _0\"></span> dovranno trovare opportuno coordinamento con la <span class=\"_ _1\"></span>Circolare n. 262 di Banca <span class=\"_ _1\"></span>d\u2019Italia.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Lo <span class=\"_ _1\"></span>IASB in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>maggio <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>pubblicato <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>all\u2019IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>(e <span class=\"_ _1\"></span>di riflesso <span class=\"_ _1\"></span>all\u2019IFRS <span class=\"_ _1\"></span>7), <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>prima applicazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>prevista per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1\u00b0 <span class=\"_ _1\"></span>gennaio <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>26, <span class=\"_ _1\"></span>derivante <span class=\"_ _1\"></span>dalle <span class=\"_ _3\"></span>risposte <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>Post <span class=\"_ _1\"></span>Implementation <span class=\"_ _1\"></span>Review <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u alcune <span class=\"_ _1\"></span>aree <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>dubbio <span class=\"_ _3\"></span>applicativo <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>stesso, <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>cui, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>finanziari con caratteristiche dei fluss<span class=\"_ _1\"></span>i di cassa contrattuali <span class=\"_ _1\"></span>condizionati da clausole ESG; <span class=\"_ _1\"></span>su tale argomento lo IASB ha <span class=\"_ _1\"></span>previs<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>alcuni <span class=\"_ _1\"></span>esempi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>esaustivi, <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>determ<span class=\"_ _1\"></span>inan<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>superamento <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>meno del test SPPI. Utilizzo di stime e assunzioni nella predispo<span class=\"_ _1\"></span>sizione del bilancio <span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>redazione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3f\"> </span>richiede <span class=\"_ _3f\"> </span>anche <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>corso <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>stime <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>assunzioni <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>possono <span class=\"_ _3f\"> </span>determinare<span class=\"_ _324\"> </span> significativi effetti sui valori iscritti nello stato patrimoniale <span class=\"_ _0\"></span>e nel conto economico, nonch\u00e9 sull\u2019informativa<span class=\"_ _324\"> </span> di bilancio.<span class=\"_ _324\"> </span> L\u2019impiego <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>stime implica <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utilizzo delle <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li e <span class=\"_ _1\"></span>l\u2019adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _1\"></span>valutazioni <span class=\"_ _1\"></span>soggettive,<span class=\"_ _324\"> </span> fondate anche <span class=\"ff5\">sull\u2019esperienza stori<span class=\"_ _1\"></span>ca, ai fini della formulazione di assunzio<span class=\"_ _1\"></span>ni ragionevoli per la rilevazione<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>dei <span class=\"_ _3\"></span>fatti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>natura, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>quindi <span class=\"_ _3\"></span>possib<span class=\"_ _1\"></span>ile <span class=\"_ _3\"></span>escludere <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>assunte, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto<span class=\"_ _324\"> </span> ragionevoli, <span class=\"_ _0\"></span>possano <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>trovare conferma <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>futuri sce<span class=\"_ _0\"></span>nari <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>trover\u00e0 <span class=\"_ _2\"></span>ad operare. <span class=\"_ _2\"></span>I <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span> che si consuntiveranno <span class=\"_ _0\"></span>in futuro potrebbero pertanto differire dalle <span class=\"_ _0\"></span>stime effettuate ai fini <span class=\"_ _0\"></span>della redazione<span class=\"_ _324\"> </span> della <span class=\"_ _29\"></span>situazione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>economica <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>riferimento <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>potrebbero <span class=\"_ _29\"></span>con<span class=\"_ _3\"></span>seguentemente<span class=\"_ _324\"> </span> rendersi necessarie <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi non <span class=\"_ _1\"></span>prevedibili<span class=\"_ _1\"></span> n\u00e9 sti<span class=\"_ _1\"></span>mabili ris<span class=\"_ _1\"></span>petto al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>contabile <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _324\"> </span> e delle passivit\u00e0 iscritte nello sta<span class=\"_ _1\"></span>to patrimoniale.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Le principali fattispecie per le quali \u00e8 util<span class=\"_ _1\"></span>izzato l\u2019impiego di stime e valutaz<span class=\"_ _1\"></span>ioni soggettive sono:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">nei <span class=\"_ _3\"></span>modelli <span class=\"_ _29\"></span>valutativi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _3\"></span>utilizzat<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>svolgimento <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>alle<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>partecipazioni e alle immobiliz<span class=\"_ _1\"></span>zazioni immateriali a vita indefinita (avviamenti);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">la <span class=\"_ _3d\"> </span>quantificazione <span class=\"_ _3d\"> </span>delle  perdite  per <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>duzione  di  valo<span class=\"_ _1\"></span>re  dei  crediti <span class=\"_ _3d\"> </span>e, <span class=\"_ _3d\"> </span>in  genere,  delle  at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>finanziarie;<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">la <span class=\"_ _2c\"> </span>determinazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2c\"> </span>fair <span class=\"_ _2c\"> </span>value <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2c\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>utilizz<span class=\"_ _1\"></span>are <span class=\"_ _2c\"> </span>ai <span class=\"_ _2c\"> </span>fini <span class=\"_ _2c\"> </span>dell\u2019informativa <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"_ _1\"></span> </span></span>bilancio;<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">l\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>valutativi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>mercati attivi;  -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">la quantificaz<span class=\"_ _1\"></span>ione dei fondi del personale e dei fondi ris<span class=\"_ _1\"></span>chi e oneri;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">le stime e le assunzio<span class=\"_ _1\"></span>ni sulla recuperabilit\u00e0 della fiscali<span class=\"_ _1\"></span>t\u00e0 differita attiva.<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>La <span class=\"_ _3f\"> </span>descrizione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>politiche <span class=\"_ _3f\"> </span>contabili <span class=\"_ _3f\"> </span>applicate <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>aggregati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>fornisce <span class=\"_ _3f\"> </span>maggiori<span class=\"_ _324\"> </span> dettagli informativi sulle <span class=\"_ _2\"></span>assunzioni e <span class=\"_ _0\"></span>valutazioni soggettive <span class=\"_ _2\"></span>uti<span class=\"_ _1\"></span>lizzate nella <span class=\"_ _0\"></span>redazione <span class=\"_ _2\"></span>del presente bilancio.<span class=\"_ _324\"> </span> Rischi e incertezze nell\u2019attuale contes<span class=\"_ _1\"></span>to macroeconomico e geo<span class=\"_ _1\"></span>politico<span class=\"_ _324\"> </span><span class=\"ff12\"> </span>Tra <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>principali <span class=\"_ _3\"></span>fattori <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>incertezza <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>potrebbero <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>sugli <span class=\"_ _29\"></span>scenari <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span> trover\u00e0 <span class=\"_ _3d\"> </span>ad  operare <span class=\"_ _3d\"> </span>non  devono  essere <span class=\"_ _3d\"> </span>sottovalutati  g<span class=\"_ _1\"></span>li  effetti <span class=\"_ _3d\"> </span>negativi <span class=\"_ _46\"> </span>sull\u2019economia <span class=\"_ _46\"> </span>g<span class=\"_ _1\"></span>lobale <span class=\"_ _46\"> </span>e <span class=\"_ _3d\"> </span>italiana<span class=\"_ _324\"> </span> direttamente  o <span class=\"_ _3d\"> </span>indirettamente  colle<span class=\"_ _1\"></span>gati  al <span class=\"_ _3d\"> </span>perdurare  delle <span class=\"_ _3d\"> </span>tensioni  geopolitiche <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>dei  conflitti <span class=\"_ _3d\"> </span>bellici  (in<span class=\"_ _324\"> </span> particolare <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>Europa <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>Medioriente) <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>aumentano <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>rischi <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>contesto <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>escalation <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>guerre<span class=\"_ _324\"> </span> commerciali, tassi di <span class=\"_ _0\"></span>interesse ancora al<span class=\"_ _0\"></span>ti, tensioni nelle<span class=\"_ _0\"></span> catene <span class=\"_ _0\"></span>di fornitura di ma<span class=\"_ _0\"></span>terie prime st<span class=\"_ _0\"></span>rategiche e prezzi<span class=\"_ _324\"> </span> elevati.<span class=\"_ _324\"> </span> Le <span class=\"_ _0\"></span>iniziative <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>Banche <span class=\"_ _2\"></span>Centrali <span class=\"_ _0\"></span>intraprese <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>del 202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>contrastato, <span class=\"_ _2\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>calo <span class=\"_ _0\"></span>progressivo<span class=\"_ _324\"> </span> dei tassi <span class=\"_ _1\"></span>di interesse, la dinamica dell\u2019inflazione<span class=\"_ _1\"></span>, che ha evidenziando un<span class=\"_ _1\"></span> andamento decrescente pi\u00f9 lento <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>quanto <span class=\"_ _3b\"> </span>immaginato. <span class=\"_ _3b\"> </span>L\u2019inflazione <span class=\"_ _3b\"> </span>interna <span class=\"_ _3b\"> </span>infatti <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>registrato <span class=\"_ _3b\"> </span>una <span class=\"_ _29\"></span>fle<span class=\"_ _1\"></span>ssione <span class=\"_ _3b\"> </span>ma <span class=\"_ _3b\"></span>resta <span class=\"_ _29\"></span>ele<span class=\"_ _1\"></span>vata, <span class=\"_ _3b\"> </span>principalmente<span class=\"_ _324\"> </span> perch\u00e9 <span class=\"_ _3\"></span>salari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>determinati <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>ttori <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>stanno <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _3\"></span>adeguando <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>passa<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>remento <span class=\"_ _1\"></span>dell\u2019inflazione<span class=\"_ _324\"> </span> con <span class=\"_ _3b\"> </span>considerevole <span class=\"_ _29\"></span>ritardo. <span class=\"_ _29\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>condizioni <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>finanziamento <span class=\"_ _3b\"> </span>restano <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>ringenti, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>quanto <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>politica <span class=\"_ _3b\"></span>monetaria<span class=\"_ _324\"> </span> permane restrittiva. <span class=\"_ _1\"></span>Questi elementi, unitamente alla <span class=\"_ _1\"></span>sempre maggiore consapevolezza del r<span class=\"_ _1\"></span>ischio climatico a<span class=\"_ _324\"> </span> livello internazionale, rappresentano i principali elementi di incertezza per gli scenari futuri.<span class=\"_ _324\"> </span> Al <span class=\"_ _3b\"> </span>riguardo, <span class=\"_ _3b\"> </span>viene <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>seguito <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>ornita <span class=\"_ _3b\"> </span>un\u2019illustrazione <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>sostenibilit\u00e0 <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span> quindi <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ocessi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>stima <span class=\"_ _29\"></span>che<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3b\"></span>in <span class=\"_ _3\"></span>gener<span class=\"_ _1\"></span>ale, <span class=\"_ _29\"></span>richiedono <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>ricorso <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>significativi <span class=\"_ _3\"></span>ele<span class=\"_ _1\"></span>menti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>giudizio <span class=\"_ _29\"></span>nella<span class=\"_ _324\"> </span> selezione  di  ipotesi <span class=\"_ _2c\"> </span>ed  assunzioni  sottostanti  e<span class=\"_ _0\"></span>  le <span class=\"_ _2c\"> </span>conseguenti  soluzioni  applicative  adot<span class=\"_ _0\"></span>tate  dal  Gruppo,<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> allineandole a<span class=\"_ _0\"></span>ll\u2019evoluzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contesto <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>empo per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tempo <span class=\"_ _0\"></span>riscontrata, <span class=\"_ _0\"></span>consapevole <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">el prop<span class=\"_ _0\"></span>rio ruolo <span class=\"_ _2\"></span>nel forni<span class=\"_ _0\"></span>re<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>il necessario <span class=\"_ _1\"></span>supporto ai <span class=\"_ _1\"></span>propri stakeholder, persone e imprese, <span class=\"_ _1\"></span>nell\u2019attuale contesto caratter<span class=\"_ _1\"></span>izzato da rilevanti<span class=\"_ _324\"> </span> fattori di incertezza e volatilit\u00e0.<span class=\"_ _324\"> </span> Rischio di sostenibilit\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sostenibilit\u00e0 <span class=\"_ _1\"></span>come<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>effetto <span class=\"_ _1\"></span>negativo <span class=\"_ _3\"></span>significativo <span class=\"_ _1\"></span>sulle <span class=\"_ _3\"></span>proprie<span class=\"_ _324\"> </span> prestazioni, <span class=\"_ _3b\"> </span>inclusi <span class=\"_ _29\"></span>effetti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>reputazionali, <span class=\"_ _3b\"> </span>dovuto <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>eventi <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>condizioni <span class=\"_ _29\"></span>ambientali, <span class=\"_ _3b\"> </span>sociali <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span> governance <span class=\"_ _29\"></span>(ESG) <span class=\"_ _29\"></span>attual<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sostenibilit\u00e0 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>quindi <span class=\"_ _29\"></span>considerato <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>dri<span class=\"_ _1\"></span>ver <span class=\"_ _29\"></span>trasversal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dei<span class=\"_ _324\"> </span> rischi <span class=\"_ _3\"></span>esistenti <span class=\"_ _3\"></span>(i <span class=\"_ _3\"></span>convenzionali <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza <span class=\"_ _3\"></span>prudenziale) <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>delineato <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>tassonomia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>rischi<span class=\"_ _324\"> </span> del <span class=\"_ _3\"></span>Gr<span class=\"_ _1\"></span>uppo, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>pu\u00f2<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ulteriormente <span class=\"_ _3\"></span>acutizzare <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>sta <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _29\"></span>affrontando. <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>Gruppo <span class=\"_ _29\"></span>pu\u00f2<span class=\"_ _324\"> </span> essere esposto al rischio <span class=\"_ _0\"></span>di sostenibilit\u00e0 attraverso le <span class=\"_ _0\"></span>proprie operazioni e <span class=\"_ _0\"></span>impegni strategici e<span class=\"_ _0\"></span> dalle attivit\u00e0<span class=\"_ _324\"> </span> delle sue varie controparti a monte e a valle n<span class=\"_ _1\"></span>ella catena del valore.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il rischio <span class=\"_ _1\"></span>di credito<span class=\"_ _1\"></span> \u00e8 co<span class=\"_ _1\"></span>nsiderato il<span class=\"_ _1\"></span> tipo <span class=\"_ _1\"></span>di ri<span class=\"_ _1\"></span>schio pi\u00f9 <span class=\"_ _1\"></span>materialmente <span class=\"_ _1\"></span>influenzato <span class=\"_ _1\"></span>dai dri<span class=\"_ _1\"></span>ver di <span class=\"_ _1\"></span>sostenibilit\u00e0 <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> lungo termine<span class=\"_ _0\"></span>, di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ui il <span class=\"_ _0\"></span>rischio climatico <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>attualmente il <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>urgente <span class=\"_ _0\"></span>di tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>driver correlati <span class=\"_ _0\"></span>all'ESG in <span class=\"_ _2\"></span>grado<span class=\"_ _324\"> </span> di <span class=\"_ _3\"></span>influenzare <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Gruppo<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>rischi<span class=\"_ _324\"> </span> correlati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>clima <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>considerati <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>rilevanti <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>impi<span class=\"_ _1\"></span>ego <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>matico<span class=\"_ _324\"> </span> riguarda <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>rischi di <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ransizione, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>associati al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un'economia <span class=\"_ _3\"></span>a bas<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>emissioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> carbonio, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3f\"> </span>fisici <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3f\"> </span>dai <span class=\"_ _3f\"> </span>cambiamenti <span class=\"_ _3b\"> </span>cli<span class=\"_ _1\"></span>matici <span class=\"_ _3f\"> </span>previsti, <span class=\"_ _3b\"> </span>inclusi <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>cambiamenti <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>lungo<span class=\"_ _324\"> </span> termine <span class=\"_ _2d\"> </span>(cambiamenti <span class=\"_ _2d\"> </span>cronici) <span class=\"_ _2d\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>cambiamenti <span class=\"_ _2d\"> </span>causati <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>eventi <span class=\"_ _2d\"> </span>(cambi<span class=\"_ _1\"></span>amenti <span class=\"_ _2d\"> </span>acut<span class=\"_ _1\"></span>i) <span class=\"_ _2d\"> </span>nei <span class=\"_ _2d\"> </span>modelli<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> meteorologici. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _1\"></span>influenzato <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>entrambi <span class=\"_ _1\"></span>questi <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>correlati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>clima <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> lungo <span class=\"_ _1\"></span>termine <span class=\"_ _3\"></span>e si <span class=\"_ _3\"></span>stanno <span class=\"_ _1\"></span>compiendo <span class=\"_ _1\"></span>sforz<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>migliorare la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>visione <span class=\"_ _3\"></span>a lungo <span class=\"_ _3\"></span>termine del <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>climatico<span class=\"_ _324\"> </span> nei diversi settori merceologici.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Nel corso dell\u2019esercizio di riferimento il Gruppo<span class=\"_ _1\"></span> ha perfezionato<span class=\"_ _3\"></span><span class=\"ff2\"> l'analisi dei canali di trasmissione dei rischi<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>climatico-ambientali<span class=\"_ _324\"> </span>90 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ui <span class=\"_ _3\"></span>risch<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>finanziari, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rispetto <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>tassonomia <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>definita <span class=\"_ _1\"></span>dalle <span class=\"_ _3\"></span>Autorit\u00e0 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> Vigilanza <span class=\"_ _3\"></span>Europea <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Nazionale, <span class=\"_ _1\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>complessit\u00e0 <span class=\"_ _3\"></span>operativa, <span class=\"_ _3\"></span>dime<span class=\"_ _0\"></span>nsionale <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>organizzativa<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> del Gruppo. A seguito d<span class=\"_ _1\"></span>ell'analisi dei canali <span class=\"_ _1\"></span>di trasmissione <span class=\"_ _1\"></span>il Gr<span class=\"_ _1\"></span>uppo ha condott<span class=\"_ _1\"></span>o un'analisi di materialit\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> finanziaria <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>l'obiettivo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>identificare <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>oppo<span class=\"_ _1\"></span>rtunit\u00e0 <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"> </span>si <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _3b\"> </span>preve<span class=\"_ _1\"></span>dere<span class=\"_ _324\"> </span> un'influenza  rilevante <span class=\"_ _2c\"> </span>sullo  sviluppo  del <span class=\"_ _2c\"> </span>Gruppo,  sulla <span class=\"_ _2c\"> </span>sua  situazione  patrimoniale-finanziari<span class=\"_ _1\"></span>a,  risultato<span class=\"_ _324\"> </span> economico, sui flussi finanziari, nel breve medio o lun<span class=\"_ _1\"></span>go termine.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> A <span class=\"_ _3f\"> </span>fronte <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>evidenze <span class=\"_ _2d\"> </span>emerse, <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3f\"> </span><span class=\"ff5\">ha <span class=\"_ _3f\"> </span>quindi <span class=\"_ _2d\"> </span>svolto <span class=\"_ _3f\"> </span>l\u2019</span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>accertamento <span class=\"_ _3f\"> </span>focalizzata <span class=\"_ _2d\"> </span>sulla<span class=\"_ _324\"> </span> valutazione <span class=\"_ _3\"></span>(delle <span class=\"_ _1\"></span>opportunit\u00e0 <span class=\"_ _3\"></span>e) <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico<span class=\"_ _1\"></span>-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>transizione),<span class=\"_ _324\"> </span> funzionale <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quantificazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ugli <span class=\"_ _3\"></span>attivi <span class=\"_ _1\"></span>aziendali. <span class=\"_ _3\"></span>L'identificazione, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>mon<span class=\"_ _1\"></span>itoraggio<span class=\"_ _324\"> </span> e l'accertamento dei rischi climatico-ambientale \u00e8 quindi integrato nel processo di gestione complessiva<span class=\"_ _324\"> </span> dei <span class=\"_ _2c\"> </span>rischi  finanziari <span class=\"_ _2c\"> </span>gi\u00e0 <span class=\"_ _2c\"> </span>presidiati  dal <span class=\"_ _2c\"> </span>Gruppo. <span class=\"_ _2c\"> </span>Le  analisi <span class=\"_ _2c\"> </span>sopra  me<span class=\"_ _0\"></span>nzionate <span class=\"_ _2c\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _2c\"> </span>condotte <span class=\"_ _2c\"> </span>sugli  attivi<span class=\"_ _324\"> </span> aziendali <span class=\"_ _2d\"> </span>(es. <span class=\"_ _2d\"> </span>crediti, <span class=\"_ _2d\"> </span>imm<span class=\"_ _1\"></span>obili <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia, <span class=\"_ _2c\"> </span>immobili <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>propriet\u00e0) <span class=\"_ _2d\"> </span>utili<span class=\"_ _1\"></span>zzando <span class=\"_ _2d\"> </span>score <span class=\"_ _2d\"> </span>ESG <span class=\"_ _2d\"> </span>forniti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>info<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>provider <span class=\"_ _1\"></span>esterni <span class=\"_ _3\"></span>che t<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>in consideraz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>div<span class=\"_ _1\"></span>ersi <span class=\"_ _3\"></span>scenari climatici. <span class=\"_ _3\"></span>Nel <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ettaglio <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>score <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>basan<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span> sulle <span class=\"_ _2c\"> </span>coordinate  geospaziali <span class=\"_ _2c\"> </span>specifiche <span class=\"_ _2c\"> </span>delle  sedi <span class=\"_ _2d\"> </span>legali  e <span class=\"_ _2d\"> </span>produttiv<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>imprese,  degli <span class=\"_ _2d\"> </span>immobili<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>a<span class=\"_ _324\"> </span>garanzia <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziamenti e <span class=\"_ _2\"></span>degli immobili <span class=\"_ _2\"></span>di propriet\u00e0<span class=\"_ _324\"> </span>91 <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Ba<span class=\"_ _1\"></span>nca e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tengono <span class=\"_ _0\"></span>in considerazione <span class=\"_ _2\"></span>il livello<span class=\"_ _324\"> </span> di sensibilit\u00e0 ai diversi <span class=\"_ _1\"></span>fattori climatico-ambientali in base al s<span class=\"_ _1\"></span>ettore di appartenenza delle controparti.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>continuer\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>af<span class=\"_ _1\"></span>finare <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>metodologia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>man mano <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>saran<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _324\"> </span> pi\u00f9 dati sui rischi climati<span class=\"_ _1\"></span>ci per supportare l'identificaz<span class=\"_ _1\"></span>ione dei rischi sia di transizio<span class=\"_ _1\"></span>ne che fisici allo s<span class=\"_ _1\"></span>copo di<span class=\"_ _324\"> </span> determinare la significativit\u00e0<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span>a, tuttavia, le conclusioni non hanno port<span class=\"_ _1\"></span>ato ad aggiustamenti all<span class=\"_ _3\"></span>o<span class=\"_ _324\"> </span> staging <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>attese <span class=\"_ _3b\"></span>modellizz<span class=\"_ _1\"></span>ate, <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impatti <span class=\"_ _29\"></span>si <span class=\"_ _3b\"></span>manifestano <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span> tempo <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3b\"></span>lungo <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"> </span>scadenze <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>finanziamenti. <span class=\"_ _29\"></span>Sia <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span>t<span class=\"_ _1\"></span>ransizione <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>quelli <span class=\"_ _3b\"> </span>fisici <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span> gestiti tramite aggiustamenti di<span class=\"_ _1\"></span> modello (euro 1,9 milioni) e post modello (euro 11,1 milio<span class=\"_ _1\"></span>ni) che coprono i<span class=\"_ _324\"> </span> rischi correlati alla componente climatico<span class=\"_ _1\"></span>-ambientale nel suo compl<span class=\"_ _1\"></span>esso (euro 13,0 <span class=\"_ _1\"></span>milioni).<span class=\"_ _324\"> </span> Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>informazioni  si <span class=\"_ _2d\"> </span>fa <span class=\"_ _2c\"> </span>rimando  a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2c\"> </span>illus<span class=\"_ _1\"></span>trato <span class=\"_ _2c\"> </span>nella <span class=\"_ _2c\"> </span>nota <span class=\"_ _2c\"> </span>\u201cInclusi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>climatico<span class=\"_ _324\"> </span> ambientale <span class=\"_ _2\"></span>(fisico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ansizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u201c2.3 <span class=\"_ _0\"></span>Metodi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>misurazione <span class=\"_ _2\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese\u201d <span class=\"_ _0\"></span>contenuto<span class=\"_ _324\"> </span> nella <span class=\"ff6\">Parte <span class=\"_ _1\"></span>E <span class=\"ffc\">\u2013</span> <span class=\"_ _1\"></span>Informazioni s<span class=\"_ _1\"></span>ui rischi e <span class=\"_ _1\"></span>sulle relat<span class=\"_ _1\"></span>ive politiche di <span class=\"_ _1\"></span>copertura<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>della presente Nota <span class=\"_ _1\"></span>Integrativa,<span class=\"_ _324\"> </span> in corrispondenza della sez<span class=\"_ _1\"></span>ione dedicata al rischio di <span class=\"_ _1\"></span>credito.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>di accertamento c<span class=\"_ _1\"></span>ondotte <span class=\"_ _1\"></span>alla data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>hanno quindi <span class=\"_ _1\"></span>comportato un <span class=\"_ _1\"></span>aggiornamento <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span> framework <span class=\"_ _47\"> </span>rela<span class=\"_ _0\"></span>tivo <span class=\"_ _47\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>determinazione <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>perdit<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>attese<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sulle <span class=\"_ _40\"> </span>esposizioni <span class=\"_ _47\"> </span>creditizie <span class=\"_ _40\"> </span>iscritte <span class=\"_ _47\"> </span>nell\u2019a<span class=\"_ _0\"></span>ttivo<span class=\"_ _324\"> </span> patrimoniale <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>includere <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>ischio <span class=\"_ _29\"></span>cl<span class=\"_ _1\"></span>imatico <span class=\"_ _29\"></span>ambientale; <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>st<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>invece <span class=\"_ _3\"></span>ag<span class=\"_ _1\"></span>giornati, <span class=\"_ _29\"></span>sempre <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>esito<span class=\"_ _324\"> </span> delle sudd<span class=\"_ _0\"></span>ette analisi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>accertamento, altri <span class=\"_ _0\"></span>framework <span class=\"_ _0\"></span>valutativi (es. <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari, <span class=\"_ _0\"></span>impairment tes<span class=\"_ _0\"></span>t, ecc.).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Determinazione delle perdit<span class=\"_ _1\"></span>e attese sulle esposizioni creditizie isc<span class=\"_ _1\"></span>ritte nell\u2019attivo patrimoniale<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff12\"> </span>Relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ricor<span class=\"_ _1\"></span>da <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>principio <span class=\"_ _0\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>Strumenti Finanziari <span class=\"_ _0\"></span>richiede <span class=\"_ _2\"></span>espressamente<span class=\"_ _324\"> </span> che <span class=\"_ _3b\"> </span>un\u2019entit\u00e0 <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>ceda <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>stima <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>attese <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3b\"> </span>prende<span class=\"_ _1\"></span>ndo <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>considerazione <span class=\"_ _3b\"> </span>tutte <span class=\"_ _3f\"> </span>le<span class=\"_ _324\"> </span> informazioni correnti e future dis<span class=\"_ _1\"></span>ponibili ritenute ragionevoli e dimostr<span class=\"_ _1\"></span>abili (reasonable and supportabl<span class=\"_ _1\"></span>e).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span>Autorit\u00e0 <span class=\"_ _29\"></span>regolamentari <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>vigilanza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>europee <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tandard <span class=\"_ _3\"></span>setter <span class=\"_ _29\"></span>(le <span class=\"_ _3\"></span>Autorit\u00e0) <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>espresse<span class=\"_ _324\"> </span> sull\u2019argomento <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _1\"></span>concordi <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>suggerire <span class=\"_ _1\"></span>estrema <span class=\"_ _1\"></span>caut<span class=\"_ _1\"></span>ela <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>modifica<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>scenari va<span class=\"_ _1\"></span>lutativi, <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partire dalla fase di pi\u00f9 acuta incertezza n<span class=\"_ _1\"></span>el 2020. <span class=\"_ _1\"></span> In <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span>durare <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>motivaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>sottos<span class=\"_ _1\"></span>tanti, <span class=\"_ _3\"></span>restano <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>confermate <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>scelte <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uo<span class=\"_ _324\"> </span> tempo <span class=\"_ _2c\"> </span>individuate <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>corso<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>20 <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>predisposizione <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>relaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _2c\"> </span>che, <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce<span class=\"_ _324\"> </span> dell\u2019andamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span><span class=\"ff2\">ferimento, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>calibrazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>affinamento <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>dell\u2019evoluzione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>quadro <span class=\"_ _2\"></span>macroecono<span class=\"_ _1\"></span>mico <span class=\"_ _2\"></span>generale <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>settore.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3b\"> </span><span class=\"ls0\">Gruppo <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>analizzato <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>aspetti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lutazione <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>allineamento <span class=\"_ _3f\"> </span>alle <span class=\"_ _3b\"> </span>indicaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"> </span>re<span class=\"_ _1\"></span>gulators<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>tenendo <span class=\"_ _3\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>indic<span class=\"_ _1\"></span>azioni <span class=\"_ _3\"></span>contenute <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>doc<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>pubblicati <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>diverse <span class=\"_ _29\"></span>istituzioni <span class=\"_ _29\"></span>internazionali<span class=\"_ _324\"> </span> (ESMA, <span class=\"_ _2\"></span>EBA, <span class=\"_ _0\"></span>BCE-SSM, <span class=\"_ _2\"></span>IFRS Foundation), <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>rag<span class=\"ff5\">giungim<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>equilib<span class=\"_ _1\"></span>rio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>evitare<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ipotesi <span class=\"_ _3b\"></span>eccessivamente <span class=\"_ _29\"></span>procicli<span class=\"_ _1\"></span>che <span class=\"_ _29\"></span>nei <span class=\"_ _3b\"></span>modelli <span class=\"_ _3b\"></span>utilizzati <span class=\"_ _29\"></span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"></span>stima <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>attese <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>crediti <span class=\"_ _3b\"> </span>e <span class=\"_ _29\"></span>la<span class=\"_ _324\"> </span> necessit\u00e0 di <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sicurare <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>correlati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Ban<span class=\"_ _3\"></span>co \u00e8 <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>sar\u00e0) <span class=\"_ _1\"></span>esposto,<span class=\"_ _324\"> </span> si riflettano adeguatamente nelle valutazioni co<span class=\"_ _1\"></span>ntabili e prudenziali.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> Pertanto, <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>elementi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incertezz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambiamento macroeconomico <span class=\"_ _0\"></span>ancora <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>esenti<span class=\"_ _324\"> </span> nell\u2019attuale <span class=\"_ _d2\"> </span><span class=\"ff2\">contesto <span class=\"_ _41\"> </span>di <span class=\"_ _d2\"> </span>mercato, <span class=\"_ _d2\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>ha <span class=\"_ _41\"> </span>ritenuto <span class=\"_ _d2\"> </span>opportuno<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>aggiornare <span class=\"_ _d2\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _d2\"> </span>previsioni<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>macroeconomiche <span class=\"_ _40\"> </span>uti<span class=\"_ _1\"></span>lizzate <span class=\"_ _47\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _47\"> </span>perdite <span class=\"_ _40\"> </span>attese <span class=\"_ _47\"> </span>al <span class=\"_ _40\"> </span>fine <span class=\"_ _40\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>include<span class=\"_ _0\"></span>re <span class=\"_ _47\"> </span>gli <span class=\"_ _40\"> </span>elementi <span class=\"_ _47\"> </span>di<span class=\"_ _324\"> </span> cambiamento macroeconomico<span class=\"_ _1\"></span> attuali e prospettici fo<span class=\"_ _1\"></span>rniti dai provider specializzati. <span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>relazione <span class=\"_ _8d\"> </span>ai <span class=\"_ _8e\"> </span>persis<span class=\"_ _1\"></span>tenti <span class=\"_ _8d\"> </span>elementi <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>incertezza <span class=\"_ _8e\"> </span>negli <span class=\"_ _8d\"> </span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _8d\"> </span>macro<span class=\"_ _1\"></span>economici <span class=\"_ _8e\"> </span>gi\u00e0 <span class=\"_ _8e\"> </span>richiamati <span class=\"_ _8e\"> </span>e<span class=\"_ _324\"> </span> coerentemente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>regulators, <span class=\"_ _29\"></span>nonch\u00e9 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>massima <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tenzione <span class=\"_ _3\"></span>applicato<span class=\"_ _324\"> </span> nel <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _0\"></span>andamentale <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>esposizioni <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _2\"></span>adottato nei <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Banca <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>ritenuto<span class=\"_ _324\"> </span>opportuno continuare ad adottare un approccio di prudenza nella valutazione degli impatti di <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _1\"></span>lungo periodo in relazione anche ai nuovi fatt<span class=\"_ _1\"></span>ori di rischio emergenti, definendo ag<span class=\"_ _1\"></span>giustamenti post modello.<span class=\"_ _3\"></span> Le <span class=\"_ _a7\"> </span>principali <span class=\"_ _a7\"> </span>caratteristiche <span class=\"_ _a7\"> </span>del <span class=\"_ _a7\"> </span>modello <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>perdita <span class=\"_ _a7\"> </span>attesa, <span class=\"_ _a7\"> </span>degli <span class=\"_ _a7\"> </span>scenar<span class=\"_ _1\"></span>i macroeconomici <span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>incorporati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>interventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>management o<span class=\"_ _1\"></span>verlay, in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>considerati gli <span class=\"_ _40\"> </span>effetti <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>cambiam<span class=\"_ _1\"></span>ento <span class=\"_ _40\"> </span>climatico,<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span><span class=\"ff5\">sono <span class=\"_ _40\"> </span>pi\u00f9 <span class=\"_ _3d\"> </span>nel <span class=\"_ _40\"> </span>dettaglio <span class=\"_ _40\"> </span>descritti <span class=\"_ _40\"> </span>nella <span class=\"_ _40\"> </span>successiva <span class=\"_ _40\"> </span>\u201cParte <span class=\"_ _40\"> </span>E <span class=\"_ _47\"> </span>\u2013</span> Informazioni sui rischi e sulle relative po<span class=\"_ _1\"></span>litiche di copertura\u201d cui s<span class=\"_ _1\"></span>i fa rimando.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Anche <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>attese <span class=\"_ _40\"> </span>sul <span class=\"_ _47\"> </span>portafoglio <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>deteriorato <span class=\"_ _47\"> </span>(stage <span class=\"_ _3d\"> </span>3) <span class=\"_ _40\"> </span>impl<span class=\"_ _1\"></span>ica significativi <span class=\"_ _1\"></span>elementi di giudizio<span class=\"_ _1\"></span>, con <span class=\"_ _1\"></span>particolare riferimento alla <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>dei flussi <span class=\"_ _1\"></span>ritenuti recuperabili e <span class=\"_ _1\"></span>della relativa <span class=\"_ _1\"></span>tempistica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>recupero. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>agito <span class=\"_ _1\"></span>con gli <span class=\"_ _3\"></span>opportuni interventi al <span class=\"_ _1\"></span>fine di <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ter <span class=\"_ _1\"></span>adeguatamente <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>contingente <span class=\"_ _1\"></span>legato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>contest<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>ed assicurare <span class=\"_ _8e\"> </span>comunque <span class=\"_ _10\"> </span>la <span class=\"_ _8e\"> </span>cor<span class=\"_ _1\"></span>retta <span class=\"_ _8e\"> </span>classificaz<span class=\"_ _1\"></span>ione <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>recuperabilit\u00e0 <span class=\"_ _8e\"> </span>delle <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>sposiz<span class=\"_ _1\"></span>ioni classificate <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>deteriorato <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>conseguente <span class=\"_ _3b\"> </span>riflesso <span class=\"_ _3b\"></span>sul <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>periodo, <span class=\"_ _29\"></span>tenuto conto <span class=\"_ _1\"></span>delle cessio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>nel frattempo <span class=\"_ _1\"></span>intervenute <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>possib<span class=\"_ _1\"></span>ili future <span class=\"_ _1\"></span>opportunit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>derisk<span class=\"_ _1\"></span>ing in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con la propria NPLs strategy.  Alla luce di quanto sopra esposto, non si pu\u00f2 escludere che differenti metodol<span class=\"_ _1\"></span>ogie, parametri, assunzioni nella <span class=\"_ _3b\"></span>determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>recuperabile<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>creditizie <span class=\"_ _3b\"> </span>(influenzati <span class=\"_ _3b\"> </span>peraltro <span class=\"_ _3b\"> </span>anch<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>da possibili strategie <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>ternative di <span class=\"_ _2\"></span>recupero delle stesse, deliberate <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>competenti<span class=\"_ _1\"></span> organi <span class=\"_ _2\"></span>az<span class=\"_ _1\"></span>iendali, nonch\u00e9 dall\u2019evoluzione del <span class=\"_ _2\"></span>contes<span class=\"_ _1\"></span>to economico<span class=\"ff2\">-finanziario e <span class=\"_ _0\"></span>regolamentare di <span class=\"_ _2\"></span>riferimento) possano determinare </span>valutazioni differenti <span class=\"_ _2\"></span>rispetto a <span class=\"_ _2\"></span>quelle condotte <span class=\"_ _2\"></span>ai fini <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>redazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>presente documento di <span class=\"_ _2\"></span>bilancio. Per gli aggiornamenti <span class=\"_ _0\"></span>introdotti nella misurazione <span class=\"_ _0\"></span>delle perdite <span class=\"_ _0\"></span>attese sulle espo<span class=\"_ _0\"></span>sizioni non deteriorate si fa rinvio a quanto illustr<span class=\"_ _1\"></span>ato nella \u201cParte E <span class=\"ff2\">-</span>\u2013<span class=\"ff2\"> </span>Info<span class=\"_ _1\"></span>rmazioni sui ris<span class=\"_ _1\"></span>chi e sulle relative politiche di copertura\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Valorizzazione degli strumenti finanziari al fai<span class=\"_ _1\"></span>r value<span class=\"_ _1\"></span> Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>informativa <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>aggiornare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti finanziari al fair value sulla <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e delle <span class=\"_ _0\"></span>correnti condizioni di mercato, in line<span class=\"_ _0\"></span>a con quanto previsto dall\u2019IFRS 13 Valutazione del fair value e dall<span class=\"_ _1\"></span>a Policy di fair value di Gruppo<span class=\"_ _1\"></span>. In <span class=\"_ _1\"></span>particolare, <span class=\"_ _3\"></span>per gli <span class=\"_ _3\"></span>investimenti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>derivano <span class=\"_ _3\"></span>il lo<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>direttamente, nel <span class=\"_ _3\"></span>caso <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>titoli quotati, <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>indirettament<span class=\"_ _1\"></span>e, <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>investimenti <span class=\"_ _8e\"> </span>convertibili <span class=\"_ _8d\"> </span>o <span class=\"_ _8e\"> </span>strettamente <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>egati <span class=\"_ _8d\"> </span>a <span class=\"_ _8e\"> </span>strumenti quotati/valutati <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>multipli <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>quotazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2c\"> </span>(valutati <span class=\"_ _2d\"> </span>quindi <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>metodologie ascrivibili <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>livelli <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>2), <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>proceduto <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>aggiornare <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>valutazioni <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>di borsa.  \u00c8 <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>ritenersi <span class=\"_ _2d\"> </span>piuttosto <span class=\"_ _2d\"> </span>contenuto <span class=\"_ _3f\"> </span>l\u2019impiego <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>significativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>elementi <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>degli<span class=\"_ _1\"></span> strumenti <span class=\"_ _40\"> </span>finanziari <span class=\"_ _47\"> </span>in <span class=\"_ _3d\"> </span>portafoglio <span class=\"_ _47\"> </span>in <span class=\"_ _3d\"> </span>considerazione <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>fatto <span class=\"_ _47\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>Banco <span class=\"_ _40\"> </span>conti<span class=\"_ _1\"></span>nua <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>mantenere un\u2019allocazione <span class=\"_ _1\"></span>molto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prudente, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>il ri<span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lutativi <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value degli </span>strumenti finanziari non quotati i<span class=\"_ _1\"></span>n mercati attivi (livello 3), sostanzi<span class=\"_ _1\"></span>almente riconducibili a quote di OICR di fondi <span class=\"_ _0\"></span>chiusi, <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>limitata porzione <span class=\"_ _2\"></span>degli investimenti <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>enuti. <span class=\"_ _0\"></span>Con particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>fondi<span class=\"_ _1\"></span> di investimento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tipo chi<span class=\"_ _1\"></span>uso clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari o<span class=\"_ _1\"></span>bbligatoriamente <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>al fair <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>recepiti <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egativi <span class=\"_ _1\"></span>scaturiti <span class=\"_ _3\"></span>dall\u2019aggiornamento <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e degli <span class=\"_ _2c\"> </span>ultimi <span class=\"_ _2c\"> </span>elementi <span class=\"_ _2c\"> </span>informativi  disponibili <span class=\"_ _2d\"> </span>(NAV, <span class=\"_ _2d\"> </span>bus<span class=\"_ _1\"></span>iness <span class=\"_ _2c\"> </span>plan, <span class=\"_ _2c\"> </span>ecc.) <span class=\"_ _2d\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>quanto <span class=\"_ _2c\"> </span>previsto <span class=\"_ _2c\"> </span>dalla richiamata Policy di fair value di Gruppo<span class=\"_ _1\"></span>. Per <span class=\"_ _29\"></span>l\u2019informativ<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>qual<span class=\"_ _1\"></span>itativa <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>quantitativa <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"> </span>modalit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fair <span class=\"_ _3b\"></span>value <span class=\"_ _29\"></span>si <span class=\"_ _3b\"></span>fa <span class=\"_ _29\"></span>rinvio <span class=\"_ _3b\"> </span>a quanto contenuto nella successiva \u201c<span class=\"_ _1\"></span>Parte A.4 \u2013<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informativa sul fair value\u201d<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Impairment test delle attivit\u00e0 immateriali <span class=\"_ _1\"></span>a vita indefinita (avviame<span class=\"_ _1\"></span>nti) e delle partecipazioni<span class=\"_ _1\"></span> Ai sensi dello <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>Riduzione di va<span class=\"_ _1\"></span>lore delle at<span class=\"_ _1\"></span>tivit\u00e0, tutte <span class=\"_ _1\"></span>le attivit\u00e0 immateriali <span class=\"_ _1\"></span>a vita <span class=\"_ _1\"></span>utile indefinita, cos\u00ec come <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>partecipazioni, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>evono <span class=\"_ _3\"></span>essere <span class=\"_ _1\"></span>sott<span class=\"_ _1\"></span>oposte <span class=\"_ _3\"></span>almeno <span class=\"_ _1\"></span>annualm<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">impair<span class=\"_ _1\"></span>ment</span>, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di verificarne <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>recuperabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>valore. <span class=\"_ _29\"></span>In <span class=\"_ _29\"></span>aggiunta,<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>principi<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>stabilisce <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>risultati <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>annuale possano <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>iderati <span class=\"_ _3b\"> </span>validi <span class=\"_ _3f\"> </span>ai <span class=\"_ _3b\"> </span>fini <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>succes<span class=\"_ _1\"></span>sive <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3b\"> </span>purch\u00e9 <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>considerata <span class=\"_ _3f\"> </span>remota <span class=\"_ _3b\"> </span>la probabilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>cuperabile <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>inferiore <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile. <span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>ale giudizio pu\u00f2 basarsi sull\u2019analisi <span class=\"_ _0\"></span>dei fatti intervenuti e<span class=\"_ _0\"></span> delle circostanze <span class=\"_ _0\"></span>modificatesi successivamente al pi\u00f9 recente test di <span class=\"ff6\">impairment <span class=\"_ _1\"></span></span>annuale condotto.<span class=\"_ _1\"></span> Anche <span class=\"_ _0\"></span>in questo <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>o le <span class=\"_ _2\"></span>Auto<span class=\"_ _1\"></span>rit\u00e0 si <span class=\"_ _2\"></span>sono espresse ne<span class=\"_ _0\"></span>l sugge<span class=\"_ _0\"></span>rire estrema <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>utela nell\u2019aggiornamento degli scenari valutativi, almeno nella fase di pi\u00f9 acuta i<span class=\"_ _1\"></span>ncertezza.<span class=\"_ _1\"></span> Per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>predisposiz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>esente <span class=\"_ _3f\"> </span>documento <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>bilancio, <span class=\"_ _2d\"> </span>In <span class=\"_ _3f\"> </span>linea <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _3f\"> </span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>dallo <span class=\"_ _3f\"> </span>IAS <span class=\"_ _3f\"> </span>36<span class=\"_ _1\"></span> Riduzione <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span><span class=\"ffc\">Policy <span class=\"_ _2c\"> </span>d\u2019impairment</span>, <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>Gruppo <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>provveduto </span>all\u2019aggiornamento <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>previsioni <span class=\"_ _40\"> </span>economico<span class=\"ff2\">-fina<span class=\"_ _1\"></span>nziarie, <span class=\"_ _40\"> </span>con <span class=\"_ _47\"> </span>proiezioni <span class=\"_ _40\"> </span>su <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>orizzo<span class=\"_ _1\"></span>nte <span class=\"_ _40\"> </span>temporale </span>esplicito di cinque anni.<span class=\"_ _1\"></span> Conseguentemente <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>analisi <span class=\"_ _3\"></span>valutative <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">impairment <span class=\"_ _29\"></span></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>state condotte <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>approccio <span class=\"_ _3\"></span>multi<span class=\"_ _1\"></span><span class=\"ff2\">-scenario <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fatt<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>previsioni </span>economico-finanziarie <span class=\"_ _d3\"> </span>c<span class=\"_ _1\"></span>onsiderate <span class=\"_ _d3\"> </span>sono <span class=\"_ _d7\"> </span>basate <span class=\"_ _d3\"> </span>su <span class=\"_ _d7\"> </span>assunzioni <span class=\"_ _d7\"> </span>ragionevoli, <span class=\"_ _d3\"> </span>ancorate <span class=\"_ _d7\"> </span>al <span class=\"_ _d3\"> </span>quadro macroeconomico <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>enerale <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>settore <span class=\"_ _2c\"> </span>che <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _2c\"> </span>ancora <span class=\"_ _2c\"> </span>interessato <span class=\"_ _2d\"> </span>da<span class=\"_ _1\"></span>gli <span class=\"_ _2d\"> </span>elementi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>significativa incertezza in precedenza richiamat<span class=\"_ _1\"></span>i. Di <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>elencano <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>principa<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>assunzioni <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>presente bilancio per il test di impairment, confrontati con que<span class=\"_ _1\"></span>lli utilizzati per i due esercizi pr<span class=\"_ _1\"></span>ecedenti:<span class=\"_ _1\"></span> <table class=\"s wa79 ha5e\" id=\"_f820ac6f-b4f4-4311-bef7-72ff4beac676\"><tr><td></td><td></td><td></td><td class=\"c x2b9 y3209 w375 h594\"><div class=\"t m0 x8b h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x2c9 y3209 w376 h594\"><div class=\"t m0 x8b h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td><td class=\"c x2ca y3209 w377 h594\"><div class=\"t m0 x2a h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td><td></td></tr><tr><td class=\"c x27f y320a w14d h595\"><div class=\"t m0 x67 h1b8 y1f07 ff2 fs10 fc0 sc0 ls0 ws0\">CGU </div></td><td class=\"c x292 y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cb y320b wa7b ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2cc y320b wa7c ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2cd y320b wa7d ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2ce y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y320b wa7b ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d0 y320b wa7e ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2d1 y320b wa7f ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2d2 y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2d3 y320b wa80 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d4 y320b wa7e ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x2d5 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d6 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d7 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d8 y320c wa82 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x2d9 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2da y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2db y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2dc y320c wa82 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x2dd y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2de y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2df y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e0 y320d wa84 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e1 y320d wa85 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y320e w14d h2a9\"><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">Modello </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b9 y320e w37f h2a9\"><div class=\"t m0 xc3 h1b8 y117 ff2 fs10 fc0 sc0 ls110 ws0\">DDM<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y320f w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Flussi </div></td><td></td><td></td><td></td><td></td><td class=\"c x2b9 y320f w37f h2a8\" colspan=\"2\"><div class=\"t m0 x12f h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Risultati Ne<span class=\"_ _1\"></span>tti </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e2 y3210 wa86 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e3 y3210 wa86 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e4 y3211 wa87 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e5 y3211 wa87 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3212 w14d h596\"><div class=\"t m0 x67 h1b8 ye86 ff2 fs10 fc0 sc0 ls0 ws0\">Base dati </div></td><td></td><td></td><td class=\"c x2d5 y3213 wa88 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _324\"> </span></div></td><td class=\"c x2e6 y3213 wa89 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2024<span class=\"ls0\">-2026<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2e7 y3213 wa8a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano industrial<span class=\"_ _1\"></span>e 2024-26 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2e8 y3213 wa8b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\">-<span class=\"_ _324\"> </span></span></div></td><td></td><td class=\"c x2ca y3212 w377 h596\" colspan=\"2\"><div class=\"t m0 x30 h1b8 ye86 ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2023 estes<span class=\"_ _1\"></span>o al 2027<span class=\"_ _1\"></span> </div></td></tr><tr><td></td><td></td><td class=\"c x2e9 y3214 wa8c ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(*)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2ea y3214 wa8d ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">esteso al<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2eb y3214 wa8e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2028<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2ec y3214 wa8f ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2025<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e2 y3215 wa90 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2029 (**)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e1 y3216 wa91 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">esteso<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2e5 y3217 wa92 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls94 ws0\">al <span class=\"ls95\">2028<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3218 w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">CAGR RWA<span class=\"_ _1\"></span> </div></td><td class=\"c x2b9 y3218 w378 h2a8\"><div class=\"t m0 x42 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,00%<span class=\"ls0\"> </span></div></td><td class=\"c x2ed y3218 w379 h2a8\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">7,30%<span class=\"ls0\"> </span></div></td><td class=\"c x2ee y3218 w37a h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,<span class=\"ls0\">5</span>0%<span class=\"ls0\"> </span></div></td><td class=\"c x2ef y3218 w374 h2a8\"><div class=\"t m0 x3a h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">4,50%<span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y3218 w37b h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,60%<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3218 w37c h2a8\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">14,30% </div></td><td class=\"c x2f1 y3218 w34d h2a8\"><div class=\"t m0 x26 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">3,<span class=\"ls95\">81%</span> </div></td><td class=\"c x2f2 y3218 w37d h2a8\"><div class=\"t m0 x26 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">0,<span class=\"ls95\">90%</span> </div></td><td class=\"c x2ca y3218 w37c h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,40%<span class=\"ls0\"> </span></div></td><td class=\"c x2f3 y3218 w37b h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">8,40%<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y3218 w37e h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,90%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3219 w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls111 ws0\">Ke<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x2b9 y3219 w375 h2a8\"><div class=\"t m0 x33 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">10,18% </div></td><td></td><td class=\"c x2c9 y3219 w376 h2a8\"><div class=\"t m0 x33 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">11,92% </div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3219 w377 h2a8\"><div class=\"t m0 x138 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">10,37% </div></td><td></td></tr><tr><td class=\"c x27f y321a w14d h2a9\"><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">g </div></td><td></td><td></td><td class=\"c x2b9 y321a w375 h2a9\"><div class=\"t m0 x1d4 h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">1,97%<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2c9 y321a w376 h2a9\"><div class=\"t m0 x7e h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">2,03%<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y321a w377 h2a9\"><div class=\"t m0 x22 h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">2,06%<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y321b wa93 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>Ratio<span class=\"_ _324\"> </span></div></td><td class=\"c x2b9 y321c w378 h597\"><div class=\"t m0 x3b h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">15,07% </div></td><td class=\"c x2ed y321c w379 h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">7,20%<span class=\"ls0\"> </span></div></td><td class=\"c x2ee y321c w37a h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">13,74% </div></td><td class=\"c x2ef y321c w374 h597\"><div class=\"t m0 x30 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">10,30% </div></td><td class=\"c x2c9 y321c w37b h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">13,01% </div></td><td class=\"c x2f0 y321c w37c h597\"><div class=\"t m0 x4b h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">6,00%<span class=\"ls0\"> </span></div></td><td class=\"c x2f1 y321c w34d h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">12<span class=\"ls0\">,06%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f2 y321c w37d h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">10<span class=\"ls0\">,37%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ca y321c w37c h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">10,93% </div></td><td class=\"c x2f3 y321c w37b h597\"><div class=\"t m0 x4b h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">4,88%<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y321c w37e h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">10<span class=\"ls0\">,37%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wa94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(***)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) <span class=\"_ _3\"></span>Previsioni <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>5 <span class=\"_ _3\"></span>anni, <span class=\"_ _3\"></span>approvate <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>11 <span class=\"_ _1\"></span>febb<span class=\"_ _1\"></span>raio <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>management tenuto <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>budget <span class=\"_ _1\"></span>2025, <span class=\"_ _3\"></span>svilupp<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>coerenza <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Piano <span class=\"_ _1\"></span>Ind<span class=\"_ _1\"></span>ustriale <span class=\"_ _3\"></span>\u201cBeyond26\u201d <span class=\"_ _3\"></span>(approvato <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Consiglio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Amminist<span class=\"_ _3\"></span><span class=\"ff2\">razione <span class=\"_ _3\"></span>di </span>Banco Desio in data 2<span class=\"_ _1\"></span>4 novembre 2<span class=\"_ _1\"></span>023), e delle p<span class=\"_ _1\"></span>i\u00f9 recenti previsi<span class=\"_ _1\"></span>oni disponibi<span class=\"_ _1\"></span>li circa lo sce<span class=\"_ _1\"></span>nario macr<span class=\"_ _1\"></span>oec<span class=\"_ _1\"></span>onomico at<span class=\"_ _1\"></span>teso al 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _1\"></span>Previsioni <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>anni <span class=\"_ _3\"></span>che s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>svil<span class=\"_ _1\"></span>uppate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>manage<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>anco <span class=\"_ _1\"></span>Des<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>tenuto <span class=\"_ _3\"></span>conto de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>2024-2026 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pprovato dal <span class=\"_ _1\"></span>Consiglio <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Amminist<span class=\"_ _1\"></span>razione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>SGR <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sultati<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>onsuntivi <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>recenti <span class=\"_ _1\"></span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>disponib<span class=\"_ _1\"></span>ili circa lo sc<span class=\"_ _1\"></span>enario macroeconomico <span class=\"_ _1\"></span>atteso a<span class=\"_ _1\"></span>l 2029  (***) Per Banco Des<span class=\"_ _1\"></span>io e Fides<span class=\"_ _1\"></span> \u00e8 stato cons<span class=\"_ _1\"></span>iderato <span class=\"ls9e\">il </span>c<span class=\"ff5\">a<span class=\"_ _1\"></span>pitale all<span class=\"_ _1\"></span>ocato target sull\u2019entit\u00e0<span class=\"_ _1\"></span> stimato (CET1 media<span class=\"_ _1\"></span> 5Y) anche al fine di<span class=\"_ _1\"></span> presidia<span class=\"_ _1\"></span>re la </span>coerenza con il rispe<span class=\"_ _1\"></span>tto dei livel<span class=\"_ _1\"></span>li minimi di CET1 a li<span class=\"_ _1\"></span>vello di Gruppo CR<span class=\"_ _1\"></span>R. <span class=\"_ _1\"></span>Per Anthili<span class=\"_ _1\"></span>a SGR \u00e8 st<span class=\"_ _1\"></span>ato considerat<span class=\"_ _1\"></span>o il ca<span class=\"_ _1\"></span>pitale allocat<span class=\"_ _1\"></span>o target stimato consi<span class=\"_ _1\"></span>derando il requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi\u201d<span class=\"_ _1\"></span><span class=\"ff2\">  </span>Di <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _3\"></span>inolt<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>scostamenti <span class=\"_ _3\"></span>percentuali <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>punti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> rendere <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>recuperabile <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>CGU <span class=\"_ _29\"></span>dedotto <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _29\"></span>patrimonio <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>allocato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>stess<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>valore d\u2019iscrizione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>dell\u2019avviamento <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>presente <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>due <span class=\"_ _29\"></span>esercizi precedenti: <table class=\"s wa95 ha5f\" id=\"_a6ecbff8-943f-41eb-8816-bef707d79405\"><tr><td></td><td></td><td></td><td class=\"c x2f5 y321d w384 h2a9\"><div class=\"t m0 x3 hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x2f6 y321d w385 h2a9\"><div class=\"t m0 x8b hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td><td class=\"c x2f7 y321d w178 h2a9\"><div class=\"t m0 x2f hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2022 </div></td><td></td></tr><tr><td class=\"c x27f y321e w383 h599\"><div class=\"t m0 x67 h1b8 y1f17 ff2 fs10 fc0 sc0 ls0 ws0\">CGU </div></td><td class=\"c x2f8 y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x293 y321f wa7b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2f9 y321f wa7c ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2fa y321f wa7d ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2ce y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y321f wa7b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d0 y321f wa7e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2fb y321f wa7f ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2fc y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2fd y321f wa80 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2fe y321f wa7e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x2ff y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x300 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x301 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x302 y3221 wa82 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x303 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2da y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x304 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x305 y3221 wa82 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x306 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x307 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x308 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x309 y3208 wa84 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x30a y3208 wa85 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr></table><table class=\"s wa96 ha60\" id=\"_4088e20b-8688-4056-b540-69e50ae1f12a\"><tr><td class=\"c x273 y3222 wa97 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3223 wa98 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">% dei Risultat<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3224 w386 h595\"><div class=\"t m0 x67 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">23,73% </div></td><td class=\"c x2ba y3224 w387 h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">57,49% </div></td><td class=\"c x30b y3224 w388 h595\"><div class=\"t m0 x3b h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">32,84<span class=\"ls0\">%</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x30c y3224 w389 h595\"><div class=\"t m0 x42 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x2f6 y3224 w38a h595\"><div class=\"t m0 x3b h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">31,39% </div></td><td class=\"c x2f0 y3224 w38b h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">53<span class=\"ls0\">,00%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f1 y3224 w38c h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">30<span class=\"ls0\">,</span>17<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x30d y3224 w37e h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">20<span class=\"ls0\">,14%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f7 y3224 w38d h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">32,21% </div></td><td class=\"c x30e y3224 w36f h595\"><div class=\"t m0 x4b h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">54<span class=\"ls0\">,91%</span><span class=\"ls0\"> </span></div></td><td class=\"c x30f y3224 w38c h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">33<span class=\"ls0\">,96%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3225 wa99 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3227 wa9a ha62\"><div class=\"t m0 x23f h1b8 y3226 ff2 fs10 fc0 sc0 ls0 ws0\">Incremento in<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">p.b. del ta<span class=\"_ _1\"></span>sso<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3228 wa9b ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x310 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x311 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x312 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x2fd y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y322a wa9d ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">attualizzazi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y322b w386 h59b\"><div class=\"t m0 x26 h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">706<span class=\"ls0\"> </span></div></td><td class=\"c x293 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">7.000<span class=\"_ _324\"> </span></div></td><td class=\"c x30b y322b w388 h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">555<span class=\"ls0\"> </span></div></td><td class=\"c x30c y322b w389 h59b\"><div class=\"t m0 x3a h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">387<span class=\"ls0\"> </span></div></td><td class=\"c x313 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">4.000<span class=\"_ _324\"> </span></div></td><td class=\"c x2f1 y322b w38c h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">536<span class=\"ls0\"> </span></div></td><td class=\"c x30d y322b w37e h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">230<span class=\"ls0\"> </span></div></td><td class=\"c x312 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x307 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x30f y322b w38c h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">747<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y322d wa9f ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">dei flussi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3221 waa0 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">cassa futuri<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 waa1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">(FCFE)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Al <span class=\"_ _3\"></span>riguardo <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>comunque <span class=\"_ _3\"></span>segnalare <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>immateriali <span class=\"_ _1\"></span>\u00e8<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> un <span class=\"_ _40\"> </span>esercizio <span class=\"_ _40\"> </span>complesso <span class=\"_ _47\"> </span>i <span class=\"_ _3d\"> </span>cui <span class=\"_ _47\"> </span>risultati <span class=\"_ _40\"> </span>risentono <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>metodologie <span class=\"_ _40\"> </span>valutative <span class=\"_ _47\"> </span>adottate, <span class=\"_ _3d\"> </span>nonch\u00e9 <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span> parametri e <span class=\"_ _0\"></span>delle assunzioni <span class=\"_ _0\"></span>sottostanti che <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>futur<span class=\"_ _1\"></span>o potrebbero dover <span class=\"_ _0\"></span>essere modificati <span class=\"_ _0\"></span>per tenere <span class=\"_ _0\"></span>conto<span class=\"_ _324\"> </span> delle nuove informazioni o di evoluzio<span class=\"_ _1\"></span>ni non prevedibili alla data di redazio<span class=\"_ _1\"></span>ne del presente bilancio. <span class=\"_ _1\"></span> Per l\u2019informativa qualitativa e quantitativa sulla modalit\u00e0 di esecuzione del test di impairment, <span class=\"ff2\">in cui sono<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>stati <span class=\"_ _3\"></span>considerati <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>implicito <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cambiamento <span class=\"_ _3\"></span>climatico, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quanto <span class=\"_ _3\"></span>contenuto<span class=\"_ _324\"> </span> nelle <span class=\"_ _29\"></span>suc<span class=\"_ _1\"></span>cessive <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ezioni <span class=\"_ _3b\"></span>\u201cPartecipazioni <span class=\"_ _3f\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"></span></span>voce <span class=\"_ _29\"></span>70\u201d <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"></span></span>voce <span class=\"_ _3b\"></span>100\u201d <span class=\"_ _29\"></span>co<span class=\"_ _1\"></span>ntenute <span class=\"_ _3b\"></span>nella<span class=\"_ _324\"> </span> \u201cParte B \u2013<span class=\"ff2\"> </span>Informaz<span class=\"_ _1\"></span>ioni sullo stato patrimonial<span class=\"_ _1\"></span>e\u201d.<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>Stima della recuperabilit\u00e0 delle att<span class=\"_ _1\"></span>ivit\u00e0 fiscali per imposte anticipate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3b\"></span>patrimoniali <span class=\"_ _3b\"></span>sono <span class=\"_ _3b\"></span>altres\u00ec <span class=\"_ _3b\"> </span>presenti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3b\"> </span>fiscali <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>imposte <span class=\"_ _3b\"></span>anticipate <span class=\"_ _3b\"></span>(DTA <span class=\"_ _3f\"> </span>-<span class=\"_ _324\"> </span> Deferred Tax Asset) princip<span class=\"_ _1\"></span>almente derivanti da differenze temporan<span class=\"_ _1\"></span>ee tra la data di is<span class=\"_ _1\"></span>crizione nel conto<span class=\"_ _324\"> </span> economico <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinati <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>aziendali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>medesimi <span class=\"_ _1\"></span>costi po<span class=\"_ _1\"></span>tranno <span class=\"_ _1\"></span>essere dedotti<span class=\"_ _1\"></span>,<span class=\"_ _324\"> </span> nonch\u00e9 derivanti da perdite fis<span class=\"_ _1\"></span>cali riportabili a nuovo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> L\u2019iscrizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>successivo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mantenimento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>presuppo<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>giudizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0<span class=\"_ _324\"> </span> in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>recupero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>stesse, <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>dov<span class=\"_ _1\"></span>r\u00e0 <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>considerare <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>disposizioni <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>vigenti<span class=\"_ _324\"> </span> alla data di redazione del bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>imposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>rispondono <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>requisiti <span class=\"_ _3\"></span>richie<span class=\"_ _0\"></span>sti <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>Legge <span class=\"_ _3\"></span>214/2011<span class=\"_ _324\"> </span> sono <span class=\"_ _3d\"> </span>automaticamente <span class=\"_ _3d\"> </span>trasfo<span class=\"_ _1\"></span>rmabili <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>imposta <span class=\"_ _3d\"> </span>nell\u2019ip<span class=\"_ _1\"></span>otesi <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rilevazione <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>\u201cperdit<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> civilistica\u201d, di una \u201cperdita fis<span class=\"_ _1\"></span>cale\u201d ai fini<span class=\"ff2\"> <span class=\"_ _1\"></span></span>IRES e di un \u201cvalore della produzio<span class=\"_ _1\"></span>ne netto negativo\u201d ai fini IRAP;<span class=\"_ _324\"> </span> il loro recupero \u00e8<span class=\"_ _0\"></span> quindi certo, in<span class=\"_ _0\"></span> quanto prescin<span class=\"_ _0\"></span>de dalla capacit\u00e0 di g<span class=\"_ _0\"></span>enerare una redditivit\u00e0 futura<span class=\"_ _0\"></span>.<span class=\"_ _324\"> </span><span class=\"ls0\"> </span>Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>residue <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>tras<span class=\"_ _1\"></span>formabili <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>imposta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>giudizio <span class=\"_ _3\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>recupero<span class=\"_ _324\"> </span> deve  essere  fondato <span class=\"_ _3d\"> </span>su <span class=\"_ _3d\"> </span>ragionevoli  previs<span class=\"_ _1\"></span>ioni  reddituali <span class=\"_ _3d\"> </span>desumibili  dai <span class=\"_ _3d\"> </span>piani  strategici <span class=\"_ _3d\"> </span>e  previs<span class=\"_ _1\"></span>ionali<span class=\"_ _324\"> </span> approvati, <span class=\"_ _1\"></span>tenuto <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>IRES <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normativa<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>scale <span class=\"_ _1\"></span>prevede la <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portabilit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nuovo delle<span class=\"_ _324\"> </span> perdite fiscali <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>enza alcun <span class=\"_ _2\"></span>limite temporale. Tale <span class=\"_ _2\"></span>giudi<span class=\"_ _1\"></span>zio risulta <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>esercizio complesso, <span class=\"_ _0\"></span>in particolar<span class=\"_ _324\"> </span> modo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>riferito <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>DTA sulle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>fiscali <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portabili <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nuovo, <span class=\"_ _1\"></span>la cu<span class=\"_ _3\"></span>i stessa <span class=\"_ _1\"></span>esistenza <span class=\"_ _1\"></span>potrebbe <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>un<span class=\"_ _324\"> </span> indicatore <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>porre <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>redditi <span class=\"_ _1\"></span>imponibi<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>sufficienti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>recupero. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>a<span class=\"_ _324\"> </span> quanto <span class=\"_ _29\"></span>previsto <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabile <span class=\"_ _29\"></span>IAS <span class=\"_ _29\"></span>12<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Imposte <span class=\"_ _29\"></span>sul <span class=\"_ _3b\"></span>reddito, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>suddetto <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>recuperabilit<span class=\"_ _3\"></span><span class=\"ls112\">\u00e0<span class=\"_ _324\"> </span></span><span class=\"ls112\"> </span>(c.d. pr<span class=\"_ _1\"></span>obability <span class=\"_ _1\"></span>test) <span class=\"_ _1\"></span>richiede <span class=\"_ _1\"></span>un\u2019attenta <span class=\"_ _1\"></span>ricognizio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>evide<span class=\"_ _1\"></span>nze a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>upporto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>probabilit\u00e0 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> disporre in futuro di redditi imponibili s<span class=\"_ _1\"></span>ufficienti.<span class=\"_ _324\"> </span> Per <span class=\"_ _29\"></span>tenere <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"> </span>incertezze <span class=\"_ _3b\"></span>dello <span class=\"_ _29\"></span>scenario <span class=\"_ _3b\"> </span>macroeconomico <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>p<span class=\"_ _1\"></span>otenziali <span class=\"_ _3b\"> </span>ripercussioni <span class=\"_ _3b\"></span>sulla<span class=\"_ _324\"> </span> stima <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>imponibili, <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>probability <span class=\"_ _3f\"> </span>test <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>condotto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>medesima <span class=\"_ _3f\"> </span>metodologia<span class=\"_ _324\"> </span> adottata <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ecedenti, <span class=\"_ _2\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>previsioni de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>futuri<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>redditi <span class=\"_ _0\"></span>imponibili <span class=\"_ _0\"></span>derivanti <span class=\"_ _2\"></span>dalle<span class=\"_ _324\"> </span> medesime <span class=\"_ _2\"></span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>andamentali considerate <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>ai fini <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairm<span class=\"_ _1\"></span>ent <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _324\"> </span> a vita utile indefinita (avviamenti) e delle partecipa<span class=\"_ _1\"></span>zioni.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per  l\u2019informativa  qual<span class=\"_ _1\"></span>itativa  sulla  modalit\u00e0  di  verifica  della  recuperabilit\u00e0  delle  attivit\u00e0<span class=\"_ _1\"></span>  per  imposte<span class=\"_ _324\"> </span> anticipate, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>fa <span class=\"_ _0\"></span>rinvio <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>contenuto <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>successiva sezione <span class=\"_ _2\"></span>\u201cAttivit\u00e0 fiscali \u2013<span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Voce <span class=\"_ _0\"></span>110\u201d, <span class=\"_ _0\"></span>contenuta<span class=\"_ _324\"> </span></span></span><span class=\"ff2\"><span class=\"ff5\"> </span></span>nella \u201cParte B \u2013<span class=\"ff2\"> Informaz<span class=\"_ _1\"></span>ioni sullo stato<span class=\"_ _1\"></span> </span>patrimoniale consolidato\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essit\u00e0 <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>situ<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>societarie <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>base <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contenziosi <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere, unitamente <span class=\"_ _d3\"> </span>alle <span class=\"_ _d3\"> </span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _d3\"> </span>interpretative <span class=\"_ _d7\"> </span>riguardanti <span class=\"_ _d3\"> </span>la <span class=\"_ _d7\"> </span>legislazione <span class=\"_ _d3\"> </span>applicabile, <span class=\"_ _d7\"> </span>richiedono significativi <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>potranno <span class=\"_ _2d\"> </span>emergere <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>mom<span class=\"_ _3\"></span>ento <span class=\"_ _3f\"> </span>della definizione delle <span class=\"_ _0\"></span>liti pendenti. Le difficolt\u00e0 <span class=\"_ _0\"></span>di valutazione <span class=\"_ _0\"></span>interessano sia l\u2019<span class=\"ff6\">an <span class=\"ff2\">sia il <span class=\"_ _0\"></span><span class=\"ff6\">quantum <span class=\"ff2\">nonch\u00e9 <span class=\"_ _0\"></span>i tempi </span></span></span></span>di <span class=\"_ _1\"></span>eventuale <span class=\"_ _1\"></span>manifestazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _1\"></span>evidenti <span class=\"_ _3\"></span>qualora il <span class=\"_ _3\"></span>proce<span class=\"_ _0\"></span>dimento avviato sia nella fase iniz<span class=\"_ _1\"></span>iale e/o sia in corso l<span class=\"_ _1\"></span>a relativa istruttoria.<span class=\"_ _1\"></span> La peculiarit\u00e0 dell\u2019oggetto de<span class=\"_ _0\"></span>l contendere e <span class=\"_ _0\"></span>la conseguente assenza di giuris<span class=\"_ _0\"></span>prudenza riferita a vertenze paragonabili, <span class=\"_ _8d\"> </span>nonch\u00e9 <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>diversi <span class=\"_ _8d\"> </span>orientamenti <span class=\"_ _8e\"> </span>espressi <span class=\"_ _8d\"> </span>dagli <span class=\"_ _8d\"> </span>organi <span class=\"_ _8d\"> </span>giudic<span class=\"_ _1\"></span>anti, <span class=\"_ _8d\"> </span>sia <span class=\"_ _8d\"> </span>ai <span class=\"_ _8d\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _8d\"> </span>livelli <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span>el procedimento <span class=\"_ _3\"></span>contenzioso, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mede<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dis<span class=\"_ _1\"></span>tanza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tempo, <span class=\"_ _3\"></span>rendono <span class=\"_ _3\"></span>difficil<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la valutazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>qualora <span class=\"_ _3b\"> </span>siano <span class=\"_ _3b\"> </span>disponibi<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>sentenze <span class=\"_ _3b\"></span>provvisorie <span class=\"_ _3b\"> </span>emesse <span class=\"_ _3b\"> </span>a seguito dei <span class=\"_ _1\"></span>primi gradi <span class=\"_ _1\"></span>di giudiz<span class=\"_ _1\"></span>io. L\u2019<span class=\"_ _1\"></span>esperienza storica dimostra <span class=\"_ _1\"></span>che in <span class=\"_ _1\"></span>diversi cas<span class=\"_ _1\"></span>i le <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span><span class=\"ff2\">ni <span class=\"_ _1\"></span>assunte dai<span class=\"_ _1\"></span> </span>giudici <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>primi <span class=\"_ _2\"></span>gradi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>completamente <span class=\"_ _2\"></span>sovvertite <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>giudizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appello <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassazione e ci\u00f2 sia a favore che a sfavore dei soggetti pas<span class=\"_ _1\"></span>sivi.<span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>tale <span class=\"_ _8e\"> </span>contesto <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>clas<span class=\"_ _1\"></span>sificazione <span class=\"_ _8e\"> </span>delle <span class=\"_ _8e\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _8e\"> </span>potenziali <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>cons<span class=\"_ _1\"></span>eguente <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _10\"> </span>degli accantonamenti <span class=\"_ _2d\"> </span>necessari <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>su <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>oggettivi <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>richiedo<span class=\"_ _1\"></span>no <span class=\"_ _3f\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a procedimenti <span class=\"_ _2d\"> </span>di  stima <span class=\"_ _2d\"> </span>talvolta <span class=\"_ _2c\"> </span>estremamente <span class=\"_ _2c\"> </span>complessi.<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Non<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>pu\u00f2 <span class=\"_ _2c\"> </span>quindi <span class=\"_ _2d\"> </span>escludere <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito dell\u2019emissione <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>entenze <span class=\"_ _1\"></span>definitive <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>accanto<span class=\"_ _1\"></span>namenti ai <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndi ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>stanziati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte delle<span class=\"_ _1\"></span> passivit\u00e0 potenziali<span class=\"_ _1\"></span> connesse alle vertenze legali e fiscali possano riv<span class=\"_ _1\"></span>elarsi carenti od eccedenti.<span class=\"_ _1\"></span> Per l\u2019informativa <span class=\"_ _0\"></span>sulle principali <span class=\"_ _0\"></span>posizioni di <span class=\"_ _0\"></span>rischio rela<span class=\"_ _0\"></span>tive a <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oversie legali <span class=\"_ _0\"></span>(azioni revocatorie e <span class=\"_ _2\"></span>caus<span class=\"_ _1\"></span>e passive <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso) <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>\u201cFondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Voce <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>0\u201d <span class=\"_ _3\"></span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> </span>Informazioni sullo stato p<span class=\"_ _1\"></span>atrimo<span class=\"ff5\">niale consolidato<span class=\"_ _1\"></span>\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span></span>Stima delle obbligazioni relative<span class=\"_ _1\"></span> ai benefici a favore dei dipendenti<span class=\"_ _3\"></span> La <span class=\"_ _47\"> </span>determinazione <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>passivit\u00e0 <span class=\"_ _47\"> </span>associate <span class=\"_ _40\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>bene<span class=\"_ _0\"></span>fici <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>favore <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>dip<span class=\"_ _0\"></span>endenti, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benef<span class=\"_ _1\"></span>ici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>certo <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>complessit\u00e0; le <span class=\"_ _3b\"></span>risultanze <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>dipendono, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>arga <span class=\"_ _3b\"> </span>misura, <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3b\"> </span>ipotesi <span class=\"_ _3b\"> </span>attuariali <span class=\"_ _3b\"> </span>utilizzate <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>natura <span class=\"_ _3b\"></span>sia demografica <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>mortalit\u00e0 <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tur<span class=\"_ _1\"></span>nover <span class=\"_ _8d\"> </span>dei <span class=\"_ _8d\"> </span>dip<span class=\"_ _1\"></span>endenti) <span class=\"_ _8d\"> </span>sia <span class=\"_ _8e\"> </span>finanziaria <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tassi <span class=\"_ _8d\"> </span>di attualizzazione e tassi di inflaz<span class=\"_ _1\"></span>ione). Risulta <span class=\"_ _2\"></span>perta<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>fondamenta<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>giudizio <span class=\"_ _2\"></span>espr<span class=\"_ _1\"></span>esso <span class=\"_ _2\"></span>dal <span class=\"ff6\">management <span class=\"_ _2\"></span><span class=\"ff2\">nella <span class=\"_ _0\"></span>selezione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>basi tecniche <span class=\"_ _2\"></span>pi\u00f9 </span></span>opportune per la <span class=\"_ _0\"></span>valutazione della fattispecie, ch<span class=\"_ _0\"></span>e risulta influenzato dal <span class=\"_ _0\"></span>contesto socioeconomico in cui<span class=\"_ _0\"></span> il <span class=\"ff5 ls0\">Gruppo si trova ad operare, nonch\u00e9 dall\u2019andam<span class=\"_ _1\"></span>ento dei mercati finanziari<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Di seguito si elencano le pri<span class=\"_ _1\"></span>ncipali ipotesi attuariali utilizzate alla<span class=\"_ _1\"></span> data di riferimento del presente bilancio, confrontati con quelli utilizzati <span class=\"_ _1\"></span>per i due esercizi precedenti:<span class=\"_ _1\"></span> <table class=\"s waa2 ha63\" id=\"_d113b408-c2a8-45f5-b621-f055145f3018\"><tr><td class=\"c x27f y322e w38e h594\"><div class=\"t m0 x67 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi demografich<span class=\"_ _0\"></span>e </div></td><td></td><td class=\"c x314 y322e w356 h594\"><div class=\"t m0 x20 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x315 y322e w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y322e w390 h594\"><div class=\"t m0 x47 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td></tr><tr><td class=\"c x27f y322f w38e h24e\"><div class=\"t m0 x67 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Tasso di morta<span class=\"_ _0\"></span>lit\u00e0 dei dipend<span class=\"_ _0\"></span>enti </div></td><td></td><td class=\"c x317 y3230 waa3 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">determinate<span class=\"_ _0\"></span> dalla Ragioneri<span class=\"_ _0\"></span>a Generale dello<span class=\"_ _0\"></span> Stato denom<span class=\"_ _0\"></span>inate RG48,<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x318 y3231 waa4 ha54\" colspan=\"2\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">distinte per s<span class=\"_ _0\"></span>esso<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3232 waa5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Frequenze <span class=\"_ _29\"></span>ed <span class=\"_ _29\"> </span>ammontare <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>anticipazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x314 y3233 w391 h310\"><div class=\"t m0 xf2 h3b y1f2f ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td></td></tr><tr><td class=\"c x273 y3234 waa6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di TFR<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3235 w38e h594\"><div class=\"t m0 x67 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Frequenze de<span class=\"_ _0\"></span>l turnover </div></td><td></td><td></td><td class=\"c x314 y3235 w391 h594\"><div class=\"t m0 xf2 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td></td></tr><tr><td class=\"c x27f y3236 w38e h594\"><div class=\"t m0 x67 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x314 y3236 w356 h594\"><div class=\"t m0 x20 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x315 y3236 w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y3236 w390 h594\"><div class=\"t m0 x47 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3237 waa7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tasso <span class=\"_ _29\"> </span>di <span class=\"_ _3b\"> </span>attualizzazion<span class=\"_ _0\"></span>e <span class=\"_ _3b\"> </span>Iboxx <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>Corporate<span class=\"_ _324\"> </span></div></td><td class=\"c x314 y3238 w356 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">2,93% </div></td><td class=\"c x316 y3238 w390 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td class=\"c x315 y3238 w38f h597\"><div class=\"t m0 x3f h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td></td></tr><tr><td class=\"c x273 y3239 waa8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">AA 5-7 anni (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y323a w38e h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Tasso di infla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x314 y323a w356 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td></td><td class=\"c x315 y323a w38f h568\"><div class=\"t m0 x3f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3,04% </div></td><td class=\"c x316 y323a w390 h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">5,9% per il 2023<span class=\"_ _0\"></span> (**)<span class=\"_ _324\"> </span></div></td></tr></table>(*) Indice Iboxx<span class=\"_ _0\"></span> Euro Corpor<span class=\"_ _0\"></span>ate AA 7-10 per gl<span class=\"_ _0\"></span>i anni 2023 e 2022<span class=\"_ _0\"></span> (**) <span class=\"fse\">2,3% per il 2024, 2,0<span class=\"_ _0\"></span>% dal 2025  </span><div class=\"c w2 h0 gsa\"><div class=\"t m0 x3 ha y1ed8 ff5 fs4 fc0 sc0 ls0 ws0\">Si deve <span class=\"_ _1\"></span>precisare <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he l\u2019ele<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>dei pro<span class=\"_ _1\"></span>cessi <span class=\"_ _1\"></span>valutativi <span class=\"_ _1\"></span>sopra <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornito <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consentire<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1eff ff2 fs4 fc0 sc0 ls0 ws0\">al lettore una migliore comprensione delle principal<span class=\"_ _1\"></span>i aree di incertezza, ma non \u00e8 <span class=\"_ _1\"></span>inteso in alcun modo a<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1d99 ff2 fs4 fc0 sc0 ls0 ws0\">suggerire che assunzioni alternative, al<span class=\"_ _1\"></span>lo stato attuale, possano ess<span class=\"_ _1\"></span>ere pi\u00f9 appropriate.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1e98 ff5 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>alla <span class=\"_ _2c\"> </span>sezione <span class=\"_ _2c\"> </span>\u201cTratt<span class=\"_ _1\"></span>amento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span>pers<span class=\"_ _1\"></span>onale  <span class=\"ff2\">-  </span>Voce <span class=\"_ _2d\"> </span>90\u201d<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1e99 ff5 fs4 fc0 sc0 ls0 ws0\">contenuto <span class=\"_ _40\"> </span>nella <span class=\"_ _47\"> </span>\u201cParte <span class=\"_ _40\"> </span>B <span class=\"_ _47\"> </span><span class=\"ff2\">- <span class=\"_ _40\"> </span></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ullo <span class=\"_ _47\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _40\"> </span>pat<span class=\"_ _1\"></span>rimoniale <span class=\"_ _47\"> </span>consolidato\u201d <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>Not<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1f33 ff2 fs4 fc0 sc0 ls0 ws0\">integrativa. </div><div class=\"t m0 x3 h237 y548 ff12 fs4 fc0 sc0 ls0 ws0\">Continuit\u00e0 aziendale<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1f34 ff2 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _47\"> </span>presente <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _47\"> </span>re<span class=\"_ _2\"></span>datt<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>ritenendo <span class=\"_ _40\"> </span>appropriato <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>pr<span class=\"_ _1\"></span>esupposto <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>continuit\u00e0 <span class=\"_ _47\"> </span>aziendale. <span class=\"_ _47\"> </span>In<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1f35 ff2 fs4 fc0 sc0 ls0 ws0\">considerazione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>solidit\u00e0 <span class=\"_ _2c\"> </span>patrimoniale <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>gestione <span class=\"_ _2c\"> </span>operativa <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>crescita <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>riferimento <span class=\"_ _2c\"> </span>alle<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1f36 ff2 fs4 fc0 sc0 ls0 ws0\">principali <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _3\"></span>commerciali <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>strategico, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>NPL <span class=\"_ _1\"></span>ratio <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha ya5d ff2 fs4 fc0 sc0 ls0 ws0\">precedenti <span class=\"_ _40\"> </span>esercizi <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>ulteriori <span class=\"_ _40\"> </span>iniziative <span class=\"_ _47\"> </span>adot<span class=\"_ _0\"></span>tate <span class=\"_ _40\"> </span>per <span class=\"_ _47\"> </span>minimizzare <span class=\"_ _40\"> </span>gli <span class=\"_ _40\"> </span>effetti <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>congiuntura<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha yc55 ff2 fs4 fc0 sc0 ls0 ws0\">economica, <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>Amministratori <span class=\"_ _29\"></span>hanno <span class=\"_ _3\"></span>infatti <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>ragionevole <span class=\"_ _3\"></span>aspettativa <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>continuer\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>la<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1f04 ff2 fs4 fc0 sc0 ls0 ws0\">sua <span class=\"_ _29\"></span>esistenza <span class=\"_ _3b\"></span>operativa <span class=\"_ _3\"></span>in <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>futuro <span class=\"_ _29\"></span>prevedibile <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>hanno <span class=\"_ _3b\"></span>predisposto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>nella <span class=\"_ _3b\"></span>presunzione <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1eef ff2 fs4 fc0 sc0 ls0 ws0\">continuit\u00e0 aziendale. Gli A<span class=\"_ _1\"></span>mministratori rit<span class=\"_ _1\"></span>engono pertanto che i rischi <span class=\"_ _1\"></span>e le incertezze a cui il <span class=\"_ _1\"></span>Banco potr\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1f37 ff2 fs4 fc0 sc0 ls0 ws0\">andare <span class=\"_ _1\"></span>incontro <span class=\"_ _1\"></span>nello <span class=\"_ _3\"></span>svolgimento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>considerando <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>perdurare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>negativi<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1dee ff2 fs4 fc0 sc0 ls0 ws0\">del contesto macroeconomico richiamato<span class=\"_ _1\"></span>, non siano tali da generare dubbi s<span class=\"_ _1\"></span>ulla continuit\u00e0 aziendale.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> </div><div class=\"t m0 x3 ha y7b ff5 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>presidi <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _3\"></span>rinvio <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessiva <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _1\"></span>E <span class=\"_ _3b\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>Informazioni <span class=\"_ _3\"></span>sui <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha yc27 ff5 fs4 fc0 sc0 ls0 ws0\">sulle relative politiche di copertura\u201d, nonch\u00e9 a quan<span class=\"_ _1\"></span>to illustr<span class=\"_ _1\"></span>ato nella Relazione sulla gestione.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 hb5 y406 ff3 fs4 fc0 sc0 ls0 ws0\">Modifiche contrattuali derivanti da Covid<span class=\"_ _1\"></span>-<span class=\"ls113\">19</span> </div><div class=\"t m0 x3 h237 y2b ff12 fs4 fc0 sc0 ls0 ws0\">1) Modifiche contrattuali e cancellazione c<span class=\"_ _1\"></span>ontabile (IFRS 9)<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1f38 ff2 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _29\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>guarda <span class=\"_ _29\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>classificazio<span class=\"_ _1\"></span>ne, <span class=\"_ _29\"></span>tenuto <span class=\"_ _3b\"> </span>conto <span class=\"_ _3b\"></span>delle <span class=\"_ _29\"></span>indicazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"> </span>regulators <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>si <span class=\"_ _3b\"> </span>sono </div><div class=\"t m0 x3 ha y1f39 ff2 fs4 fc0 sc0 ls0 ws0\">espressi <span class=\"_ _2\"></span>sul tema, <span class=\"_ _2\"></span>nonch\u00e9 <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>iniz<span class=\"_ _1\"></span>iative <span class=\"_ _2\"></span>intr<span class=\"_ _1\"></span>aprese <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _2\"></span>Gruppo, le <span class=\"_ _2\"></span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>in b<span class=\"_ _0\"></span>onis <span class=\"_ _2\"></span>interessate <span class=\"_ _0\"></span>dalle <span class=\"_ _2\"></span>misure<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1eb8 ff2 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _29\"></span>moratoria <span class=\"_ _29\"></span>ex <span class=\"_ _29\"></span>lege <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>comunque <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>portata <span class=\"_ _29\"></span>ge<span class=\"_ _1\"></span>nerale <span class=\"_ _29\"></span>decise <span class=\"_ _29\"></span>autonomamen<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>dal <span class=\"_ _3\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>risposta<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1025 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019emergenza di Covid<span class=\"ff2\">-1<span class=\"_ _1\"></span>9 sono trattate come segue: </span></div><div class=\"t m0 x3c ha yc14 ffd fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">non <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>norma considerate <span class=\"_ _1\"></span>forbo<span class=\"_ _1\"></span>rne <span class=\"_ _1\"></span>secondo <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>prudenziale <span class=\"_ _3\"></span>n\u00e9 tantomeno <span class=\"_ _1\"></span>oggetto </span></span></div><div class=\"t m0 x1e ha yc15 ff2 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _3\"></span>classificazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sistematica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>sostanziale <span class=\"_ _3\"></span>invarianza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore </div><div class=\"t m0 x1e ha y2fd ff2 fs4 fc0 sc0 ls0 ws0\">attuale dei flussi di <span class=\"_ _0\"></span>cassa s<span class=\"_ _0\"></span>uccessivi alla modifica co<span class=\"_ _0\"></span>ntrattu<span class=\"_ _1\"></span>ale. Per le <span class=\"_ _0\"></span>sole posizioni verso <span class=\"_ _0\"></span>aziende con </div><div class=\"t m0 x1e ha ye09 ff5 fs4 fc0 sc0 ls0 ws0\">pi\u00f9 <span class=\"_ _d3\"> </span>elevata <span class=\"_ _d7\"> </span>rischiosit\u00e0 <span class=\"_ _d3\"> </span>preesistente <span class=\"_ _d3\"> </span>all\u2019<span class=\"_ _1\"></span>emergenza <span class=\"_ _d7\"> </span>sanitaria, <span class=\"_ _d3\"> </span>nel <span class=\"_ _d7\"> </span>caso <span class=\"_ _d3\"> </span>di <span class=\"_ _d3\"> </span>moratoria <span class=\"_ _d7\"> </span>decisa </div><div class=\"t m0 x1e ha yc3e ff2 fs4 fc0 sc0 ls0 ws0\">autonomamente <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>effettuate <span class=\"_ _1\"></span>specifiche <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>verificare <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>considerare <span class=\"_ _1\"></span>o </div><div class=\"t m0 x1e ha y3ce ff2 fs4 fc0 sc0 ls0 ws0\">meno la rinegoziazione co<span class=\"_ _1\"></span>me misura di forbearance, con conseguente pass<span class=\"_ _1\"></span>aggio a stage 2;<span class=\"_ _1\"></span> </div><div class=\"t m0 x3c ha y40e ffd fs4 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">non sono soggette a cl<span class=\"_ _1\"></span>assificazione tra <span class=\"_ _1\"></span>i deteriorati <span class=\"_ _1\"></span>(stage 3). In particolar<span class=\"_ _1\"></span>e, i crediti <span class=\"_ _1\"></span>in bonis o<span class=\"_ _1\"></span>ggetto </span></span></div><div class=\"t m0 x1e ha y1f3a ff2 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _1\"></span>moratoria <span class=\"_ _3\"></span>non vengono <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>tale <span class=\"_ _1\"></span>circostanza <span class=\"_ _1\"></span>classificati <span class=\"_ _3\"></span>nella class<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>scaduti o </div><div class=\"t m0 x1e ha y1f3b ff2 fs4 fc0 sc0 ls0 ws0\">sconfinanti <span class=\"_ _3f\"> </span>(past-due) <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>quanto, <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>rispe<span class=\"_ _1\"></span><span class=\"ff5\">tto <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3f\"> </span>requisiti <span class=\"_ _2d\"> </span>richiamati <span class=\"_ _3f\"> </span>nelle <span class=\"_ _2d\"> </span>linee <span class=\"_ _3f\"> </span>guida <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ell\u2019EBA, <span class=\"_ _3f\"> </span>la </span></div><div class=\"t m0 x1e ha ycd2 ff5 fs4 fc0 sc0 ls0 ws0\">moratoria interviene con <span class=\"_ _0\"></span>l\u2019interruzione del conteg<span class=\"_ _0\"></span>gio dei giorni di scaduto.<span class=\"_ _0\"></span> Inoltre, <span class=\"_ _0\"></span>l\u2019adesione ad una </div><div class=\"t m0 x1e ha y1f3c ff2 fs4 fc0 sc0 ls0 ws0\">moratoria per il Covid<span class=\"_ _1\"></span>-19 non viene considerata un trigger automati<span class=\"_ _1\"></span>co di inadempienza probab<span class=\"_ _1\"></span>ile. </div><div class=\"t m0 x3 ha y107c ff2 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _3\"></span>moratorie <span class=\"_ _3\"></span>concesse <span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>classificata <span class=\"_ _3\"></span>tra <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>performing <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>specifica </div><div class=\"t m0 x3 ha yab8 ff2 fs4 fc0 sc0 ls0 ws0\">valutazione e considerate come ulteriori<span class=\"_ _1\"></span> misure di forbearance.<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 h237 y3f5 ff12 fs4 fc0 sc0 ls0 ws0\">2) Emendamento del principio<span class=\"_ _1\"></span> contabile IFRS 16<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y8e1 ff2 fs4 fc0 sc0 ls0 ws0\">Con riferimento <span class=\"_ _1\"></span>ai contratti <span class=\"_ _1\"></span>di leas<span class=\"_ _1\"></span>ing, non \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>applicato <span class=\"_ _1\"></span>il practical <span class=\"_ _1\"></span>expedient di <span class=\"_ _1\"></span>cui al <span class=\"_ _1\"></span>Regolamento </div><div class=\"t m0 x3 ha ycd9 ff2 fs4 fc0 sc0 ls0 ws0\">(UE) <span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>1434/2020 <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>sostegno <span class=\"_ _1\"></span>operat<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>connesso <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>Covid<span class=\"_ _1\"></span>-19, <span class=\"_ _1\"></span>facoltativo <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>temporaneo, </div><div class=\"t m0 x3 ha y1248 ff2 fs4 fc0 sc0 ls0 ws0\">per i locatari che beneficiano di concessioni s<span class=\"_ _1\"></span>ui pagamenti dei canoni dovuti.<span class=\"_ _1\"></span> Le rinegoziazioni che sono </div><div class=\"t m0 x3 ha y1eab ff5 fs4 fc0 sc0 ls0 ws0\">state <span class=\"_ _29\"></span>attuate <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>rientran<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>nelle <span class=\"_ _3\"></span>fatt<span class=\"_ _1\"></span>ispecie <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>prevista <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione </div><div class=\"t m0 x3 ha ydb ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019emendamento.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div>Operazioni TLTRO III <span class=\"ff4\">\u2013</span> <span class=\"ff4\">\u201cTar<span class=\"_ _1\"></span>geted Longer Term Refinancing <span class=\"_ _1\"></span>Operations\u201d<span class=\"_ _1\"></span></span> Le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>TLTRO<span class=\"_ _1\"></span> II<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span><span class=\"ff5\">\u201cTargeted <span class=\"_ _1\"></span>Longer <span class=\"_ _1\"></span>Term<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Refinancing <span class=\"_ _1\"></span>Operations\u201d <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>finanziamento<span class=\"_ _1\"></span> </span>condotte <span class=\"_ _40\"> </span>dalla <span class=\"_ _3d\"> </span>Banca <span class=\"_ _40\"> </span>Centrale <span class=\"_ _40\"> </span>Europea <span class=\"_ _40\"> </span>finalizzate <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>mantenere <span class=\"_ _40\"> </span>condizioni <span class=\"_ _40\"> </span>favorevoli <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>credito bancario. <span class=\"_ _3\"></span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>restanti <span class=\"_ _3\"></span>tranche <span class=\"_ _1\"></span>TLT<span class=\"_ _1\"></span>RO <span class=\"_ _3\"></span>II<span class=\"_ _1\"></span>I <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> precedente esercizio pari a 1,4<span class=\"_ _1\"></span> miliardi di euro, ris<span class=\"_ _1\"></span>ultano giunte a scadenza a marzo<span class=\"_ _1\"></span> e dicembre 2024.<span class=\"_ _3\"></span> Il <span class=\"_ _3b\"> </span>trattamento <span class=\"_ _3b\"> </span>contabile <span class=\"_ _3b\"> </span>delle <span class=\"_ _29\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>esame <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>risulta <span class=\"_ _3b\"> </span>riconducibile, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>modo <span class=\"_ _29\"></span>dir<span class=\"_ _1\"></span>etto, <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span>cun principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IAS/IFRS. <span class=\"_ _2\"></span>Conseguentem<span class=\"_ _1\"></span>ente, <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>Principi <span class=\"_ _2\"></span>contabili, cambiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _3\"></span>stime <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>ed errori, <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>definito <span class=\"_ _3\"></span>una po<span class=\"_ _1\"></span>litica <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>secondo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ui ha ritenuto applicabili le dispo<span class=\"_ _1\"></span>sizioni previste dal principio co<span class=\"_ _1\"></span>ntabile IFRS 9 Strumenti finanziari.<span class=\"_ _3\"></span> Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>Banc<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>interess<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>passivi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>6,1 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(contr<span class=\"_ _1\"></span>o interessi negativi per 92,5 milioni di <span class=\"_ _1\"></span>euro dell\u2019esercizio precedente).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Contribuzione al Fondo di Riso<span class=\"_ _1\"></span>luzione (SRM) e al Sistema di Garanzia dei Deposi<span class=\"_ _1\"></span>ti (DGS) <span class=\"_ _1\"></span> Nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>2015 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>entrate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>vigore <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Direttive <span class=\"_ _1\"></span>europee <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>disciplinano <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>meccan<span class=\"_ _0\"></span>ismi <span class=\"_ _1\"></span>di risoluzione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>banche app<span class=\"_ _1\"></span>artenenti all\u2019<span class=\"_ _1\"></span>Unione <span class=\"_ _1\"></span>Europea ed <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>funzio<span class=\"_ _1\"></span>namento dei <span class=\"_ _1\"></span>sistemi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>garanzia <span class=\"_ _1\"></span>dei depositi. In particolare:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>Direttiva <span class=\"_ _3\"></span>2014<span class=\"_ _1\"></span>/59/EU <span class=\"_ _3\"></span>(Direttiva <span class=\"_ _3\"></span><span class=\"ff6\">Bank <span class=\"_ _3\"></span>Recovery <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>Resolution <span class=\"_ _3\"></span>Directive</span>), <span class=\"_ _3\"></span>recepita <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>legislazione </span></span>nazionale <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>D. <span class=\"_ _2c\"> </span>Lgs. <span class=\"_ _2c\"> </span>n.  180 <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>16 <span class=\"_ _2c\"> </span>nov<span class=\"_ _1\"></span>embre <span class=\"_ _2c\"> </span>2015, <span class=\"_ _2c\"> </span>definisce <span class=\"_ _2c\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>re<span class=\"_ _1\"></span>gole <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>risoluz<span class=\"_ _1\"></span>ione <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>pr<span class=\"_ _1\"></span>evede l\u2019attivazione di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>meccanismi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risoluzione <span class=\"_ _2\"></span>mediante la <span class=\"_ _2\"></span>costituz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di Fondi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>contrib<span class=\"_ _1\"></span>uzione <span class=\"_ _0\"></span>\u201cex <span class=\"_ _0\"></span>ante\u201d, il <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>livello <span class=\"_ _1\"></span>target <span class=\"_ _1\"></span>d<span class=\"ff5\">a <span class=\"_ _1\"></span>raggiungere <span class=\"_ _1\"></span>entro <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2024 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>all\u20191% <span class=\"_ _1\"></span>dell\u2019ammontar<span class=\"_ _1\"></span>e dei <span class=\"_ _3\"></span>depositi </span>protetti di sistema; -<span class=\"ff8\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>Dirett<span class=\"_ _1\"></span>iva <span class=\"_ _29\"></span>2014/49/EU <span class=\"_ _29\"></span>(Direttiva<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">Deposit <span class=\"_ _29\"></span>Guarantee <span class=\"_ _29\"></span>Schemes</span>), <span class=\"_ _29\"></span>recepita <span class=\"_ _29\"></span>nella <span class=\"_ _29\"></span>legislazione <span class=\"_ _29\"></span>nazionale </span></span>con <span class=\"_ _3\"></span>D. <span class=\"_ _29\"></span>Lgs. <span class=\"_ _3\"></span>n. <span class=\"_ _29\"></span>30 <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>15 <span class=\"_ _3\"></span>febbraio <span class=\"_ _29\"></span>2016, <span class=\"_ _29\"></span>prevede <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _29\"></span>nazionali <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tutela <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>depositi <span class=\"_ _3\"></span>(in <span class=\"_ _29\"></span>Italia <span class=\"_ _29\"></span>il Fondo Interbancario di Tutela dei D<span class=\"_ _1\"></span>epositi <span class=\"_ _1\"></span>- FITD) si d<span class=\"_ _1\"></span>otino di fondi commisurati <span class=\"_ _1\"></span>ai depositi garanti<span class=\"_ _1\"></span>ti, da costituire mediante un <span class=\"_ _0\"></span>sistema di contribuzione ex ante fino a <span class=\"_ _0\"></span>raggiungere, entro il 2024, il livello targe<span class=\"_ _0\"></span>t pari allo 0,8% dei depositi garantiti. <span class=\"_ _1\"></span> Le <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"></span>ordinarie <span class=\"_ _3b\"></span>all\u2019SRM <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>DGS <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>sono <span class=\"_ _3b\"></span>concluse <span class=\"_ _29\"></span>rispettivament<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>2023 <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>2024, <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>alvo successive richieste di ulterio<span class=\"_ _1\"></span>ri fondi a titolo straordinario ovv<span class=\"_ _1\"></span>ero per revisione della dotazione obiettiv<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span> Pertanto, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>quanto sopra <span class=\"_ _2\"></span>esposto, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>oneri <span class=\"_ _2\"></span>relativi ai <span class=\"_ _2\"></span>contributi <span class=\"_ _0\"></span>ordinari <span class=\"_ _2\"></span>e straordinari <span class=\"_ _2\"></span>versati sono<span class=\"_ _0\"></span> contabilizzati <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span><span class=\"ff5\">conto <span class=\"_ _3\"></span>ec<span class=\"_ _1\"></span>onomico <span class=\"_ _29\"></span>nella <span class=\"_ _29\"></span>voce <span class=\"_ _29\"></span>\u201c150 <span class=\"_ _29\"></span>b) <span class=\"_ _29\"></span>Altre <span class=\"_ _29\"></span>sp<span class=\"_ _1\"></span>ese <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mministrative\u201d, <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>indicazioni </span>contenute nella comunicaz<span class=\"_ _1\"></span>ione di Banca d\u2019Italia del 19 gennaio 201<span class=\"_ _1\"></span>6.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Vendite relative al business<span class=\"_ _1\"></span> model \u201cHeld to Collect<span class=\"_ _1\"></span>\u201d<span class=\"ff3\"> </span>Nel <span class=\"_ _3b\"> </span>corso <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ell\u2019esercizio, <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>intervenute <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>cessione <span class=\"_ _3f\"> </span>riferite <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"> </span>deteriorate<span class=\"_ _1\"></span> classificate nel portafoglio delle \u201cAttivit\u00e0 f<span class=\"_ _1\"></span>inanziarie valutate al costo ammor<span class=\"_ _1\"></span>tizzato\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _40\"> </span>parti<span class=\"_ _1\"></span>colare, <span class=\"_ _40\"> </span>si <span class=\"_ _47\"> </span>segnala <span class=\"_ _40\"> </span>che <span class=\"_ _47\"> </span>nell\u2019anno <span class=\"_ _40\"> </span>sono <span class=\"_ _47\"> </span>stati <span class=\"_ _47\"> </span>conseguiti <span class=\"_ _40\"> </span>utili <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _47\"> </span>dalla <span class=\"_ _47\"> </span><span class=\"ff2\">cessione <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>titoli </span>obbligazionari iscritti nel portafoglio HTC per Euro 9,8 milioni di Euro (<span class=\"ff5\">rilevati nella voce \u201c100. Utile (perdite) </span>da <span class=\"_ _2d\"> </span>cessio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>o  riacquisto <span class=\"_ _3f\"> </span>di:  a) <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _2d\"> </span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>co<span class=\"_ _1\"></span><span class=\"ff5\">sto <span class=\"_ _2c\"> </span>ammortizzato\u201d). <span class=\"_ _2c\"> </span></span>Le <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>di cessione per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nominali <span class=\"_ _1\"></span>551 <span class=\"_ _3\"></span>milioni di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>venute <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>soglie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>turnover<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previste <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il portafoglio HTC (turnov<span class=\"_ _1\"></span>er al 31 dicembre 2024 pari al 9,62% rispetto<span class=\"_ _1\"></span> al 10% di valore soglia).<span class=\"_ _3\"></span> Trattandosi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>\u201cAttiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortiz<span class=\"_ _1\"></span>zato\u201d, <span class=\"_ _3\"></span>ossia <span class=\"_ _3\"></span>nel portafoglio <span class=\"_ _3\"></span>detenuto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019o<span class=\"_ _1\"></span>biettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incassare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>contrattuali <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _29\"></span><span class=\"ff6\">Business <span class=\"_ _29\"></span>Model </span>\u201cHeld to <span class=\"_ _1\"></span>Collect\u201d o \u201cHT<span class=\"_ _1\"></span>C\u201d<span class=\"ff2\">), il <span class=\"_ _1\"></span>principio contabil<span class=\"_ _1\"></span>e IFRS 9 prevede che <span class=\"_ _1\"></span>la loro<span class=\"_ _1\"></span> cessione avvenga nel <span class=\"_ _1\"></span>rispetto </span>di <span class=\"_ _3f\"> </span>determinate <span class=\"_ _3f\"> </span>soglie <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>significati<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>frequenza, <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ossimit\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>scadenza, <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>prese<span class=\"_ _1\"></span>nza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un incremento del rischio di credito o al r<span class=\"_ _1\"></span>icorrere di circostanze <span class=\"_ _1\"></span>eccezionali di str<span class=\"_ _1\"></span>ess di liquidit\u00e0<span class=\"_ _1\"></span>. Tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _0\"></span>dell\u2019aggiornamento <span class=\"_ _2\"></span>sopra richiamato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>debito <span class=\"_ _2\"></span>classificati <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>portafogli \u201cHTC\u201d <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>\u201cHeld To <span class=\"_ _2\"></span>Collect and <span class=\"_ _2\"></span>Sell\u201d (o <span class=\"_ _2\"></span>\u201cHT<span class=\"_ _1\"></span>CS\u201d) <span class=\"_ _2\"></span>prose<span class=\"_ _1\"></span>gue in <span class=\"_ _2\"></span>continuit\u00e0 con <span class=\"_ _2\"></span>le sce<span class=\"_ _0\"></span>lte operate <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>precedenza; nel <span class=\"_ _2\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pertanto verificato <span class=\"_ _2\"></span>alcun <span class=\"_ _2\"></span>cambia<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>busin<span class=\"_ _1\"></span>ess <span class=\"_ _2\"></span>model <span class=\"_ _0\"></span>che abbia comportato una riclas<span class=\"_ _1\"></span>sifica di portafoglio<span class=\"_ _1\"></span>. Opzione per il consolidato fiscale<span class=\"_ _1\"></span> nazionale Le societ\u00e0 del Gruppo<span class=\"_ _1\"></span> Banco Desio (ad e<span class=\"_ _1\"></span>ccezione <span class=\"_ _1\"></span>di Desio OBG S.r.l., <span class=\"_ _1\"></span>stante la sua natur<span class=\"_ _1\"></span>a di SP<span class=\"_ _1\"></span>V) hanno adottato il <span class=\"_ _2\"></span>cosiddetto \u201cco<span class=\"_ _0\"></span>nsolidato fiscale <span class=\"_ _2\"></span>nazionale\u201d per <span class=\"_ _2\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>2024<span class=\"_ _1\"></span><span class=\"ff2\">-2026, disciplinato <span class=\"_ _2\"></span>dagli artt. <span class=\"_ _2\"></span>11<span class=\"_ _1\"></span>7-<span class=\"_ _324\"> </span></span>129 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>TUIR, <span class=\"_ _2\"></span>intr<span class=\"_ _1\"></span>odotto <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>legislazi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>fiscale <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>D.Lgs.<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>344/2003. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iste <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>regime <span class=\"_ _2\"></span>opzionale, in <span class=\"_ _3d\"> </span>virt\u00f9 <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>quale <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>reddito <span class=\"_ _3d\"> </span>complessiv<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>netto <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>la  perdit<span class=\"_ _1\"></span>a <span class=\"_ _3d\"> </span>fiscale <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ciascuna <span class=\"_ _3d\"> </span>societ\u00e0 <span class=\"_ _3d\"> </span>controllata partecipante al consoli<span class=\"_ _1\"></span>dato fiscale <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> unitamente alle ritenute subite,<span class=\"_ _1\"></span> alle detra<span class=\"_ _1\"></span><span class=\"ff5\">zioni e ai crediti d\u2019impos<span class=\"_ _1\"></span>ta </span>\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>trasferiti <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllante, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>capo <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>determinato <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>unico <span class=\"_ _1\"></span>reddito <span class=\"_ _1\"></span>imponibile <span class=\"_ _1\"></span>o </span>un\u2019unica <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>scale <span class=\"_ _3f\"> </span>riportabi<span class=\"_ _1\"></span>le <span class=\"_ _3f\"> </span>(risultanti <span class=\"_ _3f\"> </span>dalla <span class=\"_ _2d\"> </span>somma <span class=\"_ _3f\"> </span>algebrica <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>redditi/<span class=\"_ _1\"></span>perdite <span class=\"_ _3f\"> </span>propri <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>delle societ\u00e0 controllate partecipanti) e,<span class=\"_ _1\"></span> <span class=\"ff5\">conseguenteme<span class=\"_ _1\"></span>nte, un unico debito/credito d\u2019impo<span class=\"_ _1\"></span>sta. </span> Alla data di riferimento del<span class=\"_ _1\"></span> <span class=\"lsb\">31</span> dicembre 2024 non s<span class=\"_ _1\"></span>ono incluse n<span class=\"_ _1\"></span>el perimetro di conso<span class=\"_ _1\"></span>lidamento fiscale le controllate <span class=\"_ _29\"></span>Dynamica <span class=\"_ _29\"></span>Retail <span class=\"_ _29\"></span>S.p.A. <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>Dynamica <span class=\"_ _29\"></span>Retail <span class=\"_ _29\"></span>Agenzia <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>S.r.l., <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>assenza <span class=\"_ _29\"></span>dei presupposti di legge stabiliti per la<span class=\"_ _1\"></span> tassazione di Gruppo.<span class=\"_ _1\"></span> Informativa <span class=\"_ _2\"></span>su erogazioni <span class=\"_ _0\"></span>pubbliche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui all\u2019art. <span class=\"_ _2\"></span>1, comma <span class=\"_ _2\"></span>125 della <span class=\"_ _2\"></span>Legge 4 <span class=\"_ _2\"></span>agosto 2017, <span class=\"_ _2\"></span>n. <span class=\"_ _0\"></span>124 <span class=\"_ _2\"></span>(\u201cL<span class=\"_ _1\"></span>egge annuale per il mercato e la conco<span class=\"_ _1\"></span>rrenza\u201d)<span class=\"ff3\"> </span>Si  deve <span class=\"_ _3d\"> </span>prem<span class=\"_ _1\"></span>ettere  c<span class=\"_ _1\"></span>he <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>Legge <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>124 <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>4 <span class=\"_ _3d\"> </span>agosto <span class=\"_ _3d\"> </span>20<span class=\"_ _1\"></span>17  \u201cL<span class=\"_ _1\"></span>egge  annuale <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>mercato <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>la concorrenza\u201d <span class=\"_ _1\"></span>(di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>egge <span class=\"_ _3\"></span>n. 124/<span class=\"_ _1\"></span>2017) <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>intro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>1, <span class=\"_ _3\"></span>commi da <span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>129, <span class=\"_ _1\"></span>alcune misure <span class=\"_ _1\"></span>finalizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>assicurare <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>trasparenza <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>sistema <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>erogazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>pubbliche. <span class=\"_ _3\"></span>In parti<span class=\"_ _1\"></span>colare, <span class=\"_ _1\"></span>tale legge <span class=\"_ _8e\"> </span>prevede, <span class=\"_ _10\"> </span>che <span class=\"_ _8e\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>imprese <span class=\"_ _10\"> </span>debbano <span class=\"_ _8e\"> </span>fo<span class=\"_ _1\"></span>rnire <span class=\"_ _10\"> </span>anche <span class=\"_ _8e\"> </span>nella <span class=\"_ _10\"> </span>Nota <span class=\"_ _8e\"> </span>in<span class=\"_ _1\"></span>tegrativa <span class=\"_ _10\"> </span>del <span class=\"_ _8e\"> </span>bilancio, <span class=\"_ _10\"> </span>e nell\u2019eventuale  Nota <span class=\"_ _2c\"> </span>integrati<span class=\"_ _1\"></span>va  consolidata, <span class=\"_ _2c\"> </span>informaz<span class=\"_ _1\"></span>ioni  relative <span class=\"_ _2c\"> </span>a  \u201csovvenzioni,  contributi,  incarichi retribuiti <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>comunqu<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>va<span class=\"_ _1\"></span>ntaggi <span class=\"_ _3f\"> </span>e<span class=\"_ _1\"></span>conomici <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>qual<span class=\"_ _1\"></span>unque <span class=\"_ _2d\"> </span><span class=\"ff5\">genere\u201d <span class=\"_ _2d\"> </span>(di <span class=\"_ _2d\"> </span>seguito <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>brevit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201cerogazio<span class=\"_ _1\"></span>ni </span>pubbliche\u201d) <span class=\"_ _2d\"> </span>ricevuti <span class=\"_ _2c\"> </span>dalle <span class=\"_ _2c\"> </span>pubbliche <span class=\"_ _2d\"> </span>amministr<span class=\"_ _1\"></span>azioni <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dagli <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span>tri <span class=\"_ _2d\"> </span>so<span class=\"_ _1\"></span>ggetti <span class=\"_ _2d\"> </span>indicati <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2d\"> </span>citat<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>legge. L\u2019inosservanza <span class=\"_ _2c\"> </span>dell\u2019obbligo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>pubblicazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>comporta <span class=\"_ _2c\"> </span>una <span class=\"_ _2c\"> </span>sanzione <span class=\"_ _2c\"> </span>amministrat<span class=\"_ _1\"></span>iva <span class=\"_ _2c\"> </span>pari <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span>l\u20191% <span class=\"_ _2c\"> </span>degli importi  ricevuti  con <span class=\"_ _2d\"> </span>un  minimo <span class=\"_ _2c\"> </span>di  Euro <span class=\"_ _2c\"> </span>2.000.<span class=\"_ _1\"></span>  Sol<span class=\"_ _0\"></span>o  in <span class=\"_ _2c\"> </span>un  succe<span class=\"_ _0\"></span>ssivo  momento <span class=\"_ _2c\"> </span>la  norma <span class=\"_ _2c\"> </span>prevede  la restituzione del contributo s<span class=\"_ _1\"></span>tesso. Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>evitare <span class=\"_ _3\"></span>l\u2019accu<span class=\"_ _1\"></span>mulo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span>rmazioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>rilevanti<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>l\u2019ob<span class=\"_ _1\"></span>bligo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pubbli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>non sussista <span class=\"_ _1\"></span>qualora <span class=\"_ _1\"></span>l\u2019import<span class=\"_ _1\"></span>o delle erogaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>pubbliche <span class=\"_ _1\"></span>ricevute <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>inferiore <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>glia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>10.000 <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un medesimo soggetto. Dall\u2019agosto <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>17 <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>attivo <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Registro<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nazionale <span class=\"_ _3f\"> </span>degli <span class=\"_ _3f\"> </span>aiuti <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>Stato <span class=\"_ _3f\"> </span>presso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>Direzio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>generale <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>gli incentivi <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>imprese <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Ministero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>Imprese <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Made <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Italy,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>devono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>pubblicati <span class=\"_ _3\"></span>gli aiuti di <span class=\"_ _1\"></span>Stato e <span class=\"_ _1\"></span>gli aiuti<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>minimis <span class=\"_ _1\"></span>a fa<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>re di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _1\"></span>impresa, da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>soggetti ch<span class=\"_ _1\"></span>e concedono <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> gestiscono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>aiuti <span class=\"_ _1\"></span>medesi<span class=\"_ _1\"></span>mi. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>aiuti <span class=\"_ _1\"></span>indiv<span class=\"_ _1\"></span>iduali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>favore <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _3\"></span>si fa quindi rinvio <span class=\"ff5\">alla s<span class=\"_ _1\"></span>ezione \u201cTrasparenza del Registro\u201d, il cui accesso \u00e8 pubblicam<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span></span>nte disponibile.<span class=\"_ _1\"></span> Ci\u00f2 <span class=\"_ _3\"></span>preme<span class=\"_ _0\"></span>sso, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>ottemperanza <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>posto <span class=\"_ _1\"></span>dall\u2019art. <span class=\"_ _3\"></span>1, <span class=\"_ _1\"></span>comma <span class=\"_ _3\"></span>125, <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>legge <span class=\"_ _3\"></span>4 <span class=\"_ _1\"></span>agosto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>17, <span class=\"_ _1\"></span>n. 124, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>fornisce <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>evidenza <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>importi <span class=\"_ _0\"></span>deliberati <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2024 <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>favore <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>entit\u00e0 del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>titolo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201c<span class=\"_ _1\"></span>sov<span class=\"_ _1\"></span><span class=\"ff2\">venzioni, <span class=\"_ _2d\"> </span>contributi, <span class=\"_ _2d\"> </span>incarichi <span class=\"_ _2d\"> </span>retribuiti <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>comunque <span class=\"_ _2d\"> </span>vantag<span class=\"_ _1\"></span>gi </span>economici <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>qualunqu<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>genere\u201d <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>saran<span class=\"_ _1\"></span>no <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>cassati <span class=\"_ _29\"></span>successivamente <span class=\"_ _29\"></span>all\u2019erogazione <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>lezioni previste nel piano formativo.<span class=\"_ _1\"></span> <table class=\"s waa9 ha64\" id=\"_14369c60-b66c-414e-a53c-b300ca931a9f\"><tr><td class=\"c x27f y323b w392 h59f\"><div class=\"t m0 x67 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Entit\u00e0 del Gruppo Banco Desio<span class=\"_ _1\"></span> </div></td><td class=\"c x319 y323b w393 h59f\"><div class=\"t m0 x71 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Tipologia di contributi </div></td><td class=\"c x31a y323b w394 h59f\"><div class=\"t m0 x71 ha y1d9f ff5 fs4 fc0 sc0 ls0 ws0\">Importi incassati nell\u2019esercizio 202<span class=\"ff2\">4</span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y323c w392 h59f\"><div class=\"t m0 x67 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Banco di Desio e de<span class=\"_ _0\"></span>lla Brianza S.p.A. </div></td><td class=\"c x319 y323c w393 h59f\"><div class=\"t m0 x71 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Formazione linguistica 2024 </div></td><td class=\"c x31a y323c w394 h59f\"><div class=\"t m0 x71 ha y1d9f ff2 fs4 fc0 sc0 lsb ws0\">23<span class=\"ls0\"> migliaia di euro</span><span class=\"ls0\"> </span></div></td></tr></table>Comparabilit\u00e0 degli schemi del bilancio<span class=\"_ _324\"> </span><span class=\"_ _1\"></span>  Per ogni conto dello stato patrimoniale e del conto economico viene <span class=\"ff5\">fornita l<span class=\"_ _1\"></span>\u2019informazione comparativa<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>relativa <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span>l\u2019esercizio <span class=\"_ _8d\"> </span>precedente, <span class=\"_ _47\"> </span>a <span class=\"_ _8d\"> </span>meno <span class=\"_ _8d\"> </span>che <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>principio <span class=\"_ _47\"> </span>contab<span class=\"_ _1\"></span>ile <span class=\"_ _47\"> </span>o<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>una <span class=\"_ _8d\"> </span>interpretazione <span class=\"_ _8d\"> </span>non<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>consentano <span class=\"_ _10\"> </span>o <span class=\"_ _10\"> </span>prevedano <span class=\"_ _10\"> </span>divers<span class=\"_ _1\"></span>amente. <span class=\"_ _10\"> </span>I <span class=\"_ _10\"> </span>dati <span class=\"_ _10\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>periodo <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>c<span class=\"_ _1\"></span>onfronto <span class=\"_ _10\"> </span>possono <span class=\"_ _10\"> </span>essere<span class=\"_ _324\"> </span> opportunamente adattati, ove necessario, al fine di garantire<span class=\"_ _1\"></span> la comparabilit\u00e0 delle informazio<span class=\"_ _1\"></span>ni relative<span class=\"_ _324\"> </span> al periodo in corso.<span class=\"_ _324\"> </span> Nella <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>esente <span class=\"_ _2d\"> </span>relazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2d\"> </span>cons<span class=\"_ _1\"></span>olidata <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>modificato <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>esposizione <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>costo<span class=\"_ _324\"> </span> ammortizzato  applicato <span class=\"_ _2d\"> </span>ai  finanziamenti <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>medio-lungo  termine <span class=\"_ _2d\"> </span>della  controllata  F<span class=\"_ _0\"></span>ides <span class=\"_ _2c\"> </span>per  ren<span class=\"_ _0\"></span>derlo<span class=\"_ _324\"> </span> omogeneo rispetto alla Capogrupp<span class=\"_ _1\"></span>o, riesponendo anche i dati relativi al<span class=\"_ _1\"></span> periodo di<span class=\"_ _1\"></span> confro<span class=\"_ _1\"></span>nto.  Inoltre, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>modificato <span class=\"_ _3\"></span>il criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>esposizione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>debiti<span class=\"_ _1\"></span>/<span class=\"_ _1\"></span>interessi <span class=\"_ _1\"></span>passivi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>connessi <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> cessione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>(cartolarizzazioni) <span class=\"_ _3b\"></span><span class=\"ff5\">che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>rispettano <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>requisiti <span class=\"_ _3\"></span>posti <span class=\"_ _29\"></span>dall\u2019IFRS <span class=\"_ _29\"></span>9 <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>loro<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>integrale <span class=\"_ _3\"></span>cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dal <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>(\u201cpassivit\u00e0 <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>cedute <span class=\"_ _3\"></span>no<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>canc<span class=\"_ _1\"></span>ellate\u201d) <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>voce<span class=\"_ _324\"> </span> \u201cTitoli  in  circolaz<span class=\"_ _1\"></span>ione\u201d  alla  voce <span class=\"_ _3d\"> </span>\u201cAltri  debiti\u201d  (os<span class=\"_ _1\"></span>sia  \u201cDebiti  verso<span class=\"_ _1\"></span>  banche\u201d  e  \u201cDebiti <span class=\"_ _3d\"> </span>verso  clienti\u201d),<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> riesponendo anche i dati relativi al periodo <span class=\"_ _1\"></span>di confronto.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Raccordo tra lo s<span class=\"_ _1\"></span>tato patrimoniale al 31 dicembre 2023<span class=\"_ _1\"></span> pubblicato e quello rideterminato<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> Euro/000 <table class=\"s waaa ha65\" id=\"_d2f97610-7ea8-4192-bcff-e53dd57fbfca\"><tr><td class=\"c x27f y323d w395 h5a2\"><div class=\"t m0 x67 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Voci dello stato<span class=\"_ _0\"></span> patrimoniale </div></td><td class=\"c x281 y323d w396 h5a2\"><div class=\"t m0 xb6 h7c ydf3 ff3 fse fc0 sc0 ls4b ws0\">31<span class=\"ls0\">-<span class=\"ls5d\">12</span>-2023</span><span class=\"ls0\"> </span></div></td><td class=\"c x31b y323d w397 h5a2\"><div class=\"t m0 x24 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x31c y323e waab ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls4b ws0\">31<span class=\"ls0\">-<span class=\"ls5d\">12</span>-2023<span class=\"_ _324\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x31d y323f waac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">rideterminato<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3240 w395 h56c\"><div class=\"t m0 x67 h3b y11d ff3 fse fc0 sc0 ls0 ws0\">10. Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>al costo amm<span class=\"_ _0\"></span>ortizzato<span class=\"ff2\"> </span></div></td><td class=\"c x281 y3240 w396 h56c\"><div class=\"t m0 xee h7c y11d ff3 fse fc0 sc0 ls0 ws0\">16.795.988 </div></td><td class=\"c x31b y3240 w397 h56c\"><div class=\"t m0 x8f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30e y3240 w396 h56c\"><div class=\"t m0 xee h7c y11d ff3 fse fc0 sc0 ls0 ws0\">16.795.988 </div></td></tr><tr><td class=\"c x27f y3241 w395 h56c\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">      <span class=\"ls114\"></span><span class=\"ls114\">a)</span> Debiti vers<span class=\"_ _0\"></span>o banche </div></td><td class=\"c x281 y3241 w396 h56c\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.950.065 </div></td><td class=\"c x31b y3241 w397 h56c\"><div class=\"t m0 x35 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">76.457 </div></td><td class=\"c x30e y3241 w396 h56c\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.026.522 </div></td></tr><tr><td class=\"c x27f y3242 w395 h142\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">      b) Debiti vers<span class=\"_ _0\"></span>o clientela<span class=\"_ _0\"></span> </div></td><td class=\"c x281 y3242 w396 h142\"><div class=\"t m0 xee h3b y11d ff2 fse fc0 sc0 ls0 ws0\">12.336.104 </div></td><td class=\"c x31b y3242 w397 h142\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">152.914 </div></td><td class=\"c x30e y3242 w396 h142\"><div class=\"t m0 xee h3b y11d ff2 fse fc0 sc0 ls0 ws0\">12.489.018 </div></td></tr><tr><td class=\"c x27f y3243 w395 h56c\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">      c) Titoli in c<span class=\"_ _0\"></span>ircolazione </div></td><td class=\"c x281 y3243 w396 h56c\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.509.819 </div></td><td class=\"c x31b y3243 w397 h56c\"><div class=\"t m0 x4c h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(229.371) </div></td><td class=\"c x30e y3243 w396 h56c\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.280.448 </div></td></tr></table>Raccordo tra il conto economico al 3<span class=\"_ _1\"></span>1 dicembre 2023 pubbl<span class=\"_ _1\"></span>icato e quello <span class=\"_ _1\"></span>rideterminato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Euro/000 <table class=\"s waaa ha67\" id=\"_6f0ababa-18c3-4518-bc65-0def02850b01\"><tr><td class=\"c x27f y3244 w395 h5a2\"><div class=\"t m0 x67 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Voci del conto <span class=\"_ _0\"></span>economico </div></td><td class=\"c x281 y3244 w396 h5a2\"><div class=\"t m0 xb6 h7c ydf3 ff3 fse fc0 sc0 ls4b ws0\">31<span class=\"ls0\">-<span class=\"ls5d\">12</span>-2023</span><span class=\"ls0\"> </span></div></td><td class=\"c x31b y3244 w397 h5a2\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">riclassifiche (*)<span class=\"_ _0\"></span> </div></td><td class=\"c x31c y3245 waab ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls4b ws0\">31<span class=\"ls0\">-<span class=\"ls5d\">12</span>-2023<span class=\"_ _324\"> </span></span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x31d y3246 waac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">rideterminato<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3247 w395 h56c\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">10. Interessi at<span class=\"_ _0\"></span>tivi e provent<span class=\"_ _0\"></span>i assimilati </div></td><td class=\"c x281 y3247 w396 h56c\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls3f ws0\">620<span class=\"ls0\">.</span>703<span class=\"ls0\"> </span></div></td><td class=\"c x31b y3247 w397 h56c\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(22.494) </div></td><td class=\"c x30e y3247 w396 h56c\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">598.209 </div></td></tr><tr><td class=\"c x27f y3248 w395 h272\"><div class=\"t m0 x67 h5a3 y13d ff6 fs10 fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _1\"></span> attivi calc<span class=\"_ _1\"></span>olati con il metodo dell'i<span class=\"_ _1\"></span>nteresse <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>ivo </div></td><td class=\"c x281 y3248 w396 h272\"><div class=\"t m0 x35 h1b8 y13d ff6 fs10 fc0 sc0 ls0 ws0\">434.620<span class=\"ff2\"> </span></div></td><td class=\"c x31b y3248 w397 h272\"><div class=\"t m0 x2d h1b8 y13d ff6 fs10 fc0 sc0 ls0 ws0\">(22.494)<span class=\"ff2\"> </span></div></td><td class=\"c x30e y3248 w396 h272\"><div class=\"t m0 x35 h1b8 y13d ff6 fs10 fc0 sc0 ls0 ws0\">412.126<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3249 w395 h142\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">20. Interessi p<span class=\"_ _0\"></span>assivi e oneri ass<span class=\"_ _0\"></span>imilati </div></td><td class=\"c x281 y3249 w396 h142\"><div class=\"t m0 x4c h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(2<span class=\"ls3f\">50</span>.2<span class=\"ls3f\">67</span>) </div></td><td class=\"c x31b y3249 w397 h142\"><div class=\"t m0 x35 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">13.189 </div></td><td class=\"c x30e y3249 w396 h142\"><div class=\"t m0 x4c h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(237.078) </div></td></tr><tr><td class=\"c x27f y324a w395 h56c\"><div class=\"t m0 x67 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">30. Margine di<span class=\"_ _0\"></span> interesse </div></td><td class=\"c x281 y324a w396 h56c\"><div class=\"t m0 x1f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">370.436 </div></td><td class=\"c x31b y324a w397 h56c\"><div class=\"t m0 x2d h7c y11d ff3 fse fc0 sc0 ls0 ws0\">(9.305) </div></td><td class=\"c x30e y324a w396 h56c\"><div class=\"t m0 x1f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">361.131 </div></td></tr><tr><td class=\"c x27f y324b w395 h56c\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">40. Commission<span class=\"_ _0\"></span>i attive </div></td><td class=\"c x281 y324b w396 h56c\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">219.525 </div></td><td class=\"c x31b y324b w397 h56c\"><div class=\"t m0 x35 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(2.679) </div></td><td class=\"c x30e y324b w396 h56c\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">216.846 </div></td></tr><tr><td class=\"c x27f y324c w395 h555\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">50. Commission<span class=\"_ _0\"></span>i passive </div></td><td class=\"c x281 y324c w396 h555\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(24.063) </div></td><td class=\"c x31b y324c w397 h555\"><div class=\"t m0 x35 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">11.984 </div></td><td class=\"c x30e y324c w396 h555\"><div class=\"t m0 x1f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">(12.079) </div></td></tr><tr><td class=\"c x27f y324d w395 h142\"><div class=\"t m0 x67 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">60. Commissioni nett<span class=\"_ _2\"></span>e </div></td><td class=\"c x281 y324d w396 h142\"><div class=\"t m0 x1f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">195.462 </div></td><td class=\"c x31b y324d w397 h142\"><div class=\"t m0 x20 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">9.305 </div></td><td class=\"c x30e y324d w396 h142\"><div class=\"t m0 x1f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">204.767 </div></td></tr></table>(*) <span class=\"_ _3\"> </span>La <span class=\"_ _29\"> </span>modal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>rilevazione <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>costo <span class=\"_ _29\"> </span>ammortizz<span class=\"_ _1\"></span>ato, <span class=\"_ _29\"> </span>nonch\u00e9 <span class=\"_ _3\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _29\"> </span>diversa <span class=\"_ _29\"> </span>espos<span class=\"_ _1\"></span>izione <span class=\"_ _29\"> </span>degli <span class=\"_ _3\"> </span>i<span class=\"_ _1\"></span>nteressi <span class=\"_ _29\"> </span>passivi <span class=\"_ _29\"> </span>connessi <span class=\"_ _29\"> </span>con <span class=\"_ _29\"> </span>le  operazioni <span class=\"_ _3\"> </span>di<span class=\"_ _324\"> </span> cessione di attivit\u00e0 finanziarie (cartolarizzazioni) dottata in precedenza non evidenzia criticit\u00e0 per quanto attiene<span class=\"_ _1\"></span> alla misurazione e dunque<span class=\"_ _324\"> </span> all\u2019attribuzi<span class=\"_ _1\"></span>one d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>compete<span class=\"_ _1\"></span>nze e<span class=\"_ _1\"></span>conomiche <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>punto di <span class=\"_ _1\"></span>vist<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fiscale<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n qua<span class=\"_ _1\"></span>nto, ai<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e i<span class=\"_ _1\"></span>mposte <span class=\"_ _1\"></span>dir<span class=\"_ _3\"> </span><span class=\"ff6\">et<span class=\"_ _1\"></span>te, <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>\u00e8<span class=\"_ _324\"> </span></span><span class=\"ff6\"> </span>un diverso trattamento<span class=\"_ _1\"></span> delle rela<span class=\"_ _1\"></span>tive voci di c<span class=\"_ _1\"></span>onto economico inte<span class=\"_ _1\"></span>ressate da<span class=\"_ _1\"></span>lle riclassif<span class=\"_ _3\"></span>iche operate<span class=\"_ _324\"> </span> Le <span class=\"_ _3\"></span>grandezze <span class=\"_ _3\"></span>patrimoniali <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>economiche <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>risentono<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>altres\u00ec <span class=\"_ _3\"></span><span class=\"ff5\">dell\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>aggregazione <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>enominata <span class=\"_ _2c\"> </span>\u201cOperazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>Mercada<span class=\"_ _1\"></span>nte\u201d <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>applicazione <span class=\"_ _2c\"> </span>del  principio <span class=\"_ _2d\"> </span>contabile <span class=\"_ _2c\"> </span>IFRS <span class=\"_ _2c\"> </span>3<span class=\"_ _324\"> </span> Aggregazioni <span class=\"_ _3b\"> </span>aziendali<span class=\"_ _1\"></span><span class=\"ff2\">. <span class=\"_ _3b\"> </span>Le <span class=\"_ _3b\"> </span>grandezze <span class=\"_ _3f\"> </span>patrimoniali <span class=\"_ _3b\"> </span>ed <span class=\"_ _3f\"> </span>economiche <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>confr<span class=\"_ _1\"></span>onto <span class=\"_ _3b\"> </span>risentono<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>degli <span class=\"_ _0\"></span>effetti derivanti (i) <span class=\"_ _0\"></span>dall\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>del ramo <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ortelli dal <span class=\"_ _0\"></span>Gruppo BPER, <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>ealiz<span class=\"_ _1\"></span>zata il <span class=\"_ _0\"></span>20 febbraio <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>23,<span class=\"_ _324\"> </span> ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Purchase <span class=\"_ _3\"></span>Pr<span class=\"_ _1\"></span>ice <span class=\"_ _3\"></span>Alloc<span class=\"ff5\">atio<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>(PPA)ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>Aggregazioni<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>aziendali  e <span class=\"_ _2c\"> </span>(ii)  dalla <span class=\"_ _2c\"> </span>cessione  a <span class=\"_ _2c\"> </span>Worldline  Italia <span class=\"_ _2c\"> </span>del  ramo <span class=\"_ _2c\"> </span>d\u2019az<span class=\"_ _1\"></span>ienda <span class=\"_ _2c\"> </span>rela<span class=\"_ _3\"></span>tivo <span class=\"_ _2c\"> </span>all\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2c\"> </span>di  merchant<span class=\"_ _324\"> </span> acquiring, avvenuta in data 28 <span class=\"_ _1\"></span>marzo 2023<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-703": {
   "value": "Con <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>nuovi <span class=\"_ _2d\"> </span>principi <span class=\"_ _3f\"> </span>contabili <span class=\"_ _3f\"> </span>internazionali, <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>modifiche <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>principi <span class=\"_ _3f\"> </span>gi\u00e0 <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>vi<span class=\"_ _1\"></span>gore, <span class=\"_ _3f\"> </span>gi\u00e0<span class=\"_ _324\"> </span> omologati dalla <span class=\"_ _1\"></span>Commissione <span class=\"_ _1\"></span>Europea, la <span class=\"_ _1\"></span>cui appli<span class=\"_ _1\"></span>cazione <span class=\"_ _1\"></span>\u00e8 divenuta obbli<span class=\"_ _1\"></span>gatoria <span class=\"_ _1\"></span>dal 1\u00b0<span class=\"_ _1\"></span> gennaio <span class=\"_ _3\"></span><span class=\"lsb\">2024<span class=\"ls1f\">,<span class=\"_ _324\"> </span></span></span><span class=\"lsb\"><span class=\"ls1f\"> </span></span>non sono emersi impatti derivanti dalle modifiche rel<span class=\"_ _1\"></span>ative all\u2019adozio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span><span class=\"ff2\">16 Leasing. </span>In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span>data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span>compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-677": {
   "value": "Utilizzo di stime e assunzioni nella predispo<span class=\"_ _1\"></span>sizione del bilancio <span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>redazione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3f\"> </span>richiede <span class=\"_ _3f\"> </span>anche <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>corso <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>stime <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>assunzioni <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>possono <span class=\"_ _3f\"> </span>determinare<span class=\"_ _324\"> </span> significativi effetti sui valori iscritti nello stato patrimoniale <span class=\"_ _0\"></span>e nel conto economico, nonch\u00e9 sull\u2019informativa<span class=\"_ _324\"> </span> di bilancio.<span class=\"_ _324\"> </span> L\u2019impiego <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>stime implica <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utilizzo delle <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li e <span class=\"_ _1\"></span>l\u2019adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _1\"></span>valutazioni <span class=\"_ _1\"></span>soggettive,<span class=\"_ _324\"> </span> fondate anche <span class=\"ff5\">sull\u2019esperienza stori<span class=\"_ _1\"></span>ca, ai fini della formulazione di assunzio<span class=\"_ _1\"></span>ni ragionevoli per la rilevazione<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>dei <span class=\"_ _3\"></span>fatti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>natura, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>quindi <span class=\"_ _3\"></span>possib<span class=\"_ _1\"></span>ile <span class=\"_ _3\"></span>escludere <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>assunte, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto<span class=\"_ _324\"> </span> ragionevoli, <span class=\"_ _0\"></span>possano <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>trovare conferma <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>futuri sce<span class=\"_ _0\"></span>nari <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>trover\u00e0 <span class=\"_ _2\"></span>ad operare. <span class=\"_ _2\"></span>I <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span> che si consuntiveranno <span class=\"_ _0\"></span>in futuro potrebbero pertanto differire dalle <span class=\"_ _0\"></span>stime effettuate ai fini <span class=\"_ _0\"></span>della redazione<span class=\"_ _324\"> </span> della <span class=\"_ _29\"></span>situazione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>economica <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>riferimento <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>potrebbero <span class=\"_ _29\"></span>con<span class=\"_ _3\"></span>seguentemente<span class=\"_ _324\"> </span> rendersi necessarie <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi non <span class=\"_ _1\"></span>prevedibili<span class=\"_ _1\"></span> n\u00e9 sti<span class=\"_ _1\"></span>mabili ris<span class=\"_ _1\"></span>petto al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>contabile <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _324\"> </span> e delle passivit\u00e0 iscritte nello sta<span class=\"_ _1\"></span>to patrimoniale.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Le principali fattispecie per le quali \u00e8 util<span class=\"_ _1\"></span>izzato l\u2019impiego di stime e valutaz<span class=\"_ _1\"></span>ioni soggettive sono:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">nei <span class=\"_ _3\"></span>modelli <span class=\"_ _29\"></span>valutativi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _3\"></span>utilizzat<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>svolgimento <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>alle<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>partecipazioni e alle immobiliz<span class=\"_ _1\"></span>zazioni immateriali a vita indefinita (avviamenti);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">la <span class=\"_ _3d\"> </span>quantificazione <span class=\"_ _3d\"> </span>delle  perdite  per <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>duzione  di  valo<span class=\"_ _1\"></span>re  dei  crediti <span class=\"_ _3d\"> </span>e, <span class=\"_ _3d\"> </span>in  genere,  delle  at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>finanziarie;<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">la <span class=\"_ _2c\"> </span>determinazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2c\"> </span>fair <span class=\"_ _2c\"> </span>value <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2c\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>utilizz<span class=\"_ _1\"></span>are <span class=\"_ _2c\"> </span>ai <span class=\"_ _2c\"> </span>fini <span class=\"_ _2c\"> </span>dell\u2019informativa <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"_ _1\"></span> </span></span>bilancio;<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">l\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>valutativi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>mercati attivi;  -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">la quantificaz<span class=\"_ _1\"></span>ione dei fondi del personale e dei fondi ris<span class=\"_ _1\"></span>chi e oneri;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">le stime e le assunzio<span class=\"_ _1\"></span>ni sulla recuperabilit\u00e0 della fiscali<span class=\"_ _1\"></span>t\u00e0 differita attiva.<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>La <span class=\"_ _3f\"> </span>descrizione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>politiche <span class=\"_ _3f\"> </span>contabili <span class=\"_ _3f\"> </span>applicate <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>aggregati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>fornisce <span class=\"_ _3f\"> </span>maggiori<span class=\"_ _324\"> </span> dettagli informativi sulle <span class=\"_ _2\"></span>assunzioni e <span class=\"_ _0\"></span>valutazioni soggettive <span class=\"_ _2\"></span>uti<span class=\"_ _1\"></span>lizzate nella <span class=\"_ _0\"></span>redazione <span class=\"_ _2\"></span>del presente bilancio.<span class=\"_ _324\"> </span> Rischi e incertezze nell\u2019attuale contes<span class=\"_ _1\"></span>to macroeconomico e geo<span class=\"_ _1\"></span>politico<span class=\"_ _324\"> </span><span class=\"ff12\"> </span>Tra <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>principali <span class=\"_ _3\"></span>fattori <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>incertezza <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>potrebbero <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>sugli <span class=\"_ _29\"></span>scenari <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span> trover\u00e0 <span class=\"_ _3d\"> </span>ad  operare <span class=\"_ _3d\"> </span>non  devono  essere <span class=\"_ _3d\"> </span>sottovalutati  g<span class=\"_ _1\"></span>li  effetti <span class=\"_ _3d\"> </span>negativi <span class=\"_ _46\"> </span>sull\u2019economia <span class=\"_ _46\"> </span>g<span class=\"_ _1\"></span>lobale <span class=\"_ _46\"> </span>e <span class=\"_ _3d\"> </span>italiana<span class=\"_ _324\"> </span> direttamente  o <span class=\"_ _3d\"> </span>indirettamente  colle<span class=\"_ _1\"></span>gati  al <span class=\"_ _3d\"> </span>perdurare  delle <span class=\"_ _3d\"> </span>tensioni  geopolitiche <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>dei  conflitti <span class=\"_ _3d\"> </span>bellici  (in<span class=\"_ _324\"> </span> particolare <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>Europa <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>Medioriente) <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>aumentano <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>rischi <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>contesto <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>escalation <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>guerre<span class=\"_ _324\"> </span> commerciali, tassi di <span class=\"_ _0\"></span>interesse ancora al<span class=\"_ _0\"></span>ti, tensioni nelle<span class=\"_ _0\"></span> catene <span class=\"_ _0\"></span>di fornitura di ma<span class=\"_ _0\"></span>terie prime st<span class=\"_ _0\"></span>rategiche e prezzi<span class=\"_ _324\"> </span> elevati.<span class=\"_ _324\"> </span> Le <span class=\"_ _0\"></span>iniziative <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>Banche <span class=\"_ _2\"></span>Centrali <span class=\"_ _0\"></span>intraprese <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>del 202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>contrastato, <span class=\"_ _2\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>calo <span class=\"_ _0\"></span>progressivo<span class=\"_ _324\"> </span> dei tassi <span class=\"_ _1\"></span>di interesse, la dinamica dell\u2019inflazione<span class=\"_ _1\"></span>, che ha evidenziando un<span class=\"_ _1\"></span> andamento decrescente pi\u00f9 lento <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>quanto <span class=\"_ _3b\"> </span>immaginato. <span class=\"_ _3b\"> </span>L\u2019inflazione <span class=\"_ _3b\"> </span>interna <span class=\"_ _3b\"> </span>infatti <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>registrato <span class=\"_ _3b\"> </span>una <span class=\"_ _29\"></span>fle<span class=\"_ _1\"></span>ssione <span class=\"_ _3b\"> </span>ma <span class=\"_ _3b\"></span>resta <span class=\"_ _29\"></span>ele<span class=\"_ _1\"></span>vata, <span class=\"_ _3b\"> </span>principalmente<span class=\"_ _324\"> </span> perch\u00e9 <span class=\"_ _3\"></span>salari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>determinati <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>ttori <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>stanno <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _3\"></span>adeguando <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>passa<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>remento <span class=\"_ _1\"></span>dell\u2019inflazione<span class=\"_ _324\"> </span> con <span class=\"_ _3b\"> </span>considerevole <span class=\"_ _29\"></span>ritardo. <span class=\"_ _29\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>condizioni <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>finanziamento <span class=\"_ _3b\"> </span>restano <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>ringenti, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>quanto <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>politica <span class=\"_ _3b\"></span>monetaria<span class=\"_ _324\"> </span> permane restrittiva. <span class=\"_ _1\"></span>Questi elementi, unitamente alla <span class=\"_ _1\"></span>sempre maggiore consapevolezza del r<span class=\"_ _1\"></span>ischio climatico a<span class=\"_ _324\"> </span> livello internazionale, rappresentano i principali elementi di incertezza per gli scenari futuri.<span class=\"_ _324\"> </span> Al <span class=\"_ _3b\"> </span>riguardo, <span class=\"_ _3b\"> </span>viene <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>seguito <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>ornita <span class=\"_ _3b\"> </span>un\u2019illustrazione <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>sostenibilit\u00e0 <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span> quindi <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ocessi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>stima <span class=\"_ _29\"></span>che<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3b\"></span>in <span class=\"_ _3\"></span>gener<span class=\"_ _1\"></span>ale, <span class=\"_ _29\"></span>richiedono <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>ricorso <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>significativi <span class=\"_ _3\"></span>ele<span class=\"_ _1\"></span>menti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>giudizio <span class=\"_ _29\"></span>nella<span class=\"_ _324\"> </span> selezione  di  ipotesi <span class=\"_ _2c\"> </span>ed  assunzioni  sottostanti  e<span class=\"_ _0\"></span>  le <span class=\"_ _2c\"> </span>conseguenti  soluzioni  applicative  adot<span class=\"_ _0\"></span>tate  dal  Gruppo,<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> allineandole a<span class=\"_ _0\"></span>ll\u2019evoluzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contesto <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>empo per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tempo <span class=\"_ _0\"></span>riscontrata, <span class=\"_ _0\"></span>consapevole <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">el prop<span class=\"_ _0\"></span>rio ruolo <span class=\"_ _2\"></span>nel forni<span class=\"_ _0\"></span>re<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>il necessario <span class=\"_ _1\"></span>supporto ai <span class=\"_ _1\"></span>propri stakeholder, persone e imprese, <span class=\"_ _1\"></span>nell\u2019attuale contesto caratter<span class=\"_ _1\"></span>izzato da rilevanti<span class=\"_ _324\"> </span> fattori di incertezza e volatilit\u00e0.<span class=\"_ _324\"> </span> Rischio di sostenibilit\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sostenibilit\u00e0 <span class=\"_ _1\"></span>come<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>effetto <span class=\"_ _1\"></span>negativo <span class=\"_ _3\"></span>significativo <span class=\"_ _1\"></span>sulle <span class=\"_ _3\"></span>proprie<span class=\"_ _324\"> </span> prestazioni, <span class=\"_ _3b\"> </span>inclusi <span class=\"_ _29\"></span>effetti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>reputazionali, <span class=\"_ _3b\"> </span>dovuto <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>eventi <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>condizioni <span class=\"_ _29\"></span>ambientali, <span class=\"_ _3b\"> </span>sociali <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span> governance <span class=\"_ _29\"></span>(ESG) <span class=\"_ _29\"></span>attual<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sostenibilit\u00e0 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>quindi <span class=\"_ _29\"></span>considerato <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>dri<span class=\"_ _1\"></span>ver <span class=\"_ _29\"></span>trasversal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dei<span class=\"_ _324\"> </span> rischi <span class=\"_ _3\"></span>esistenti <span class=\"_ _3\"></span>(i <span class=\"_ _3\"></span>convenzionali <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza <span class=\"_ _3\"></span>prudenziale) <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>delineato <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>tassonomia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>rischi<span class=\"_ _324\"> </span> del <span class=\"_ _3\"></span>Gr<span class=\"_ _1\"></span>uppo, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>pu\u00f2<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ulteriormente <span class=\"_ _3\"></span>acutizzare <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>sta <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _29\"></span>affrontando. <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>Gruppo <span class=\"_ _29\"></span>pu\u00f2<span class=\"_ _324\"> </span> essere esposto al rischio <span class=\"_ _0\"></span>di sostenibilit\u00e0 attraverso le <span class=\"_ _0\"></span>proprie operazioni e <span class=\"_ _0\"></span>impegni strategici e<span class=\"_ _0\"></span> dalle attivit\u00e0<span class=\"_ _324\"> </span> delle sue varie controparti a monte e a valle n<span class=\"_ _1\"></span>ella catena del valore.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il rischio <span class=\"_ _1\"></span>di credito<span class=\"_ _1\"></span> \u00e8 co<span class=\"_ _1\"></span>nsiderato il<span class=\"_ _1\"></span> tipo <span class=\"_ _1\"></span>di ri<span class=\"_ _1\"></span>schio pi\u00f9 <span class=\"_ _1\"></span>materialmente <span class=\"_ _1\"></span>influenzato <span class=\"_ _1\"></span>dai dri<span class=\"_ _1\"></span>ver di <span class=\"_ _1\"></span>sostenibilit\u00e0 <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> lungo termine<span class=\"_ _0\"></span>, di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ui il <span class=\"_ _0\"></span>rischio climatico <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>attualmente il <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>urgente <span class=\"_ _0\"></span>di tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>driver correlati <span class=\"_ _0\"></span>all'ESG in <span class=\"_ _2\"></span>grado<span class=\"_ _324\"> </span> di <span class=\"_ _3\"></span>influenzare <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Gruppo<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>rischi<span class=\"_ _324\"> </span> correlati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>clima <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>considerati <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>rilevanti <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>impi<span class=\"_ _1\"></span>ego <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>matico<span class=\"_ _324\"> </span> riguarda <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>rischi di <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ransizione, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>associati al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un'economia <span class=\"_ _3\"></span>a bas<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>emissioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> carbonio, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3f\"> </span>fisici <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3f\"> </span>dai <span class=\"_ _3f\"> </span>cambiamenti <span class=\"_ _3b\"> </span>cli<span class=\"_ _1\"></span>matici <span class=\"_ _3f\"> </span>previsti, <span class=\"_ _3b\"> </span>inclusi <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>cambiamenti <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>lungo<span class=\"_ _324\"> </span> termine <span class=\"_ _2d\"> </span>(cambiamenti <span class=\"_ _2d\"> </span>cronici) <span class=\"_ _2d\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>cambiamenti <span class=\"_ _2d\"> </span>causati <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>eventi <span class=\"_ _2d\"> </span>(cambi<span class=\"_ _1\"></span>amenti <span class=\"_ _2d\"> </span>acut<span class=\"_ _1\"></span>i) <span class=\"_ _2d\"> </span>nei <span class=\"_ _2d\"> </span>modelli<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> meteorologici. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _1\"></span>influenzato <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>entrambi <span class=\"_ _1\"></span>questi <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>correlati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>clima <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> lungo <span class=\"_ _1\"></span>termine <span class=\"_ _3\"></span>e si <span class=\"_ _3\"></span>stanno <span class=\"_ _1\"></span>compiendo <span class=\"_ _1\"></span>sforz<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>migliorare la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>visione <span class=\"_ _3\"></span>a lungo <span class=\"_ _3\"></span>termine del <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>climatico<span class=\"_ _324\"> </span> nei diversi settori merceologici.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Nel corso dell\u2019esercizio di riferimento il Gruppo<span class=\"_ _1\"></span> ha perfezionato<span class=\"_ _3\"></span><span class=\"ff2\"> l'analisi dei canali di trasmissione dei rischi<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>climatico-ambientali<span class=\"_ _324\"> </span>90 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ui <span class=\"_ _3\"></span>risch<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>finanziari, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rispetto <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>tassonomia <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>definita <span class=\"_ _1\"></span>dalle <span class=\"_ _3\"></span>Autorit\u00e0 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> Vigilanza <span class=\"_ _3\"></span>Europea <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Nazionale, <span class=\"_ _1\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>complessit\u00e0 <span class=\"_ _3\"></span>operativa, <span class=\"_ _3\"></span>dime<span class=\"_ _0\"></span>nsionale <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>organizzativa<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> del Gruppo. A seguito d<span class=\"_ _1\"></span>ell'analisi dei canali <span class=\"_ _1\"></span>di trasmissione <span class=\"_ _1\"></span>il Gr<span class=\"_ _1\"></span>uppo ha condott<span class=\"_ _1\"></span>o un'analisi di materialit\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> finanziaria <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>l'obiettivo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>identificare <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>oppo<span class=\"_ _1\"></span>rtunit\u00e0 <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"> </span>si <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _3b\"> </span>preve<span class=\"_ _1\"></span>dere<span class=\"_ _324\"> </span> un'influenza  rilevante <span class=\"_ _2c\"> </span>sullo  sviluppo  del <span class=\"_ _2c\"> </span>Gruppo,  sulla <span class=\"_ _2c\"> </span>sua  situazione  patrimoniale-finanziari<span class=\"_ _1\"></span>a,  risultato<span class=\"_ _324\"> </span> economico, sui flussi finanziari, nel breve medio o lun<span class=\"_ _1\"></span>go termine.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> A <span class=\"_ _3f\"> </span>fronte <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>evidenze <span class=\"_ _2d\"> </span>emerse, <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3f\"> </span><span class=\"ff5\">ha <span class=\"_ _3f\"> </span>quindi <span class=\"_ _2d\"> </span>svolto <span class=\"_ _3f\"> </span>l\u2019</span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>accertamento <span class=\"_ _3f\"> </span>focalizzata <span class=\"_ _2d\"> </span>sulla<span class=\"_ _324\"> </span> valutazione <span class=\"_ _3\"></span>(delle <span class=\"_ _1\"></span>opportunit\u00e0 <span class=\"_ _3\"></span>e) <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico<span class=\"_ _1\"></span>-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>transizione),<span class=\"_ _324\"> </span> funzionale <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quantificazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ugli <span class=\"_ _3\"></span>attivi <span class=\"_ _1\"></span>aziendali. <span class=\"_ _3\"></span>L'identificazione, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>mon<span class=\"_ _1\"></span>itoraggio<span class=\"_ _324\"> </span> e l'accertamento dei rischi climatico-ambientale \u00e8 quindi integrato nel processo di gestione complessiva<span class=\"_ _324\"> </span> dei <span class=\"_ _2c\"> </span>rischi  finanziari <span class=\"_ _2c\"> </span>gi\u00e0 <span class=\"_ _2c\"> </span>presidiati  dal <span class=\"_ _2c\"> </span>Gruppo. <span class=\"_ _2c\"> </span>Le  analisi <span class=\"_ _2c\"> </span>sopra  me<span class=\"_ _0\"></span>nzionate <span class=\"_ _2c\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _2c\"> </span>condotte <span class=\"_ _2c\"> </span>sugli  attivi<span class=\"_ _324\"> </span> aziendali <span class=\"_ _2d\"> </span>(es. <span class=\"_ _2d\"> </span>crediti, <span class=\"_ _2d\"> </span>imm<span class=\"_ _1\"></span>obili <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia, <span class=\"_ _2c\"> </span>immobili <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>propriet\u00e0) <span class=\"_ _2d\"> </span>utili<span class=\"_ _1\"></span>zzando <span class=\"_ _2d\"> </span>score <span class=\"_ _2d\"> </span>ESG <span class=\"_ _2d\"> </span>forniti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>info<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>provider <span class=\"_ _1\"></span>esterni <span class=\"_ _3\"></span>che t<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>in consideraz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>div<span class=\"_ _1\"></span>ersi <span class=\"_ _3\"></span>scenari climatici. <span class=\"_ _3\"></span>Nel <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ettaglio <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>score <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>basan<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span> sulle <span class=\"_ _2c\"> </span>coordinate  geospaziali <span class=\"_ _2c\"> </span>specifiche <span class=\"_ _2c\"> </span>delle  sedi <span class=\"_ _2d\"> </span>legali  e <span class=\"_ _2d\"> </span>produttiv<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>imprese,  degli <span class=\"_ _2d\"> </span>immobili<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>a<span class=\"_ _324\"> </span> garanzia <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziamenti e <span class=\"_ _2\"></span>degli immobili <span class=\"_ _2\"></span>di propriet\u00e0<span class=\"_ _324\"> </span>91 <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Ba<span class=\"_ _1\"></span>nca e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tengono <span class=\"_ _0\"></span>in considerazione <span class=\"_ _2\"></span>il livello<span class=\"_ _324\"> </span> di sensibilit\u00e0 ai diversi <span class=\"_ _1\"></span>fattori climatico-ambientali in base al s<span class=\"_ _1\"></span>ettore di appartenenza delle controparti.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>continuer\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>af<span class=\"_ _1\"></span>finare <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>metodologia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>man mano <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>saran<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _324\"> </span> pi\u00f9 dati sui rischi climati<span class=\"_ _1\"></span>ci per supportare l'identificaz<span class=\"_ _1\"></span>ione dei rischi sia di transizio<span class=\"_ _1\"></span>ne che fisici allo s<span class=\"_ _1\"></span>copo di<span class=\"_ _324\"> </span> determinare la significativit\u00e0<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span>a, tuttavia, le conclusioni non hanno port<span class=\"_ _1\"></span>ato ad aggiustamenti all<span class=\"_ _3\"></span>o<span class=\"_ _324\"> </span> staging <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>attese <span class=\"_ _3b\"></span>modellizz<span class=\"_ _1\"></span>ate, <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impatti <span class=\"_ _29\"></span>si <span class=\"_ _3b\"></span>manifestano <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span> tempo <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3b\"></span>lungo <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"> </span>scadenze <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>finanziamenti. <span class=\"_ _29\"></span>Sia <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span>t<span class=\"_ _1\"></span>ransizione <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>quelli <span class=\"_ _3b\"> </span>fisici <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span> gestiti tramite aggiustamenti di<span class=\"_ _1\"></span> modello (euro 1,9 milioni) e post modello (euro 11,1 milio<span class=\"_ _1\"></span>ni) che coprono i<span class=\"_ _324\"> </span> rischi correlati alla componente climatico<span class=\"_ _1\"></span>-ambientale nel suo compl<span class=\"_ _1\"></span>esso (euro 13,0 <span class=\"_ _1\"></span>milioni).<span class=\"_ _324\"> </span> Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>informazioni  si <span class=\"_ _2d\"> </span>fa <span class=\"_ _2c\"> </span>rimando  a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2c\"> </span>illus<span class=\"_ _1\"></span>trato <span class=\"_ _2c\"> </span>nella <span class=\"_ _2c\"> </span>nota <span class=\"_ _2c\"> </span>\u201cInclusi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>climatico<span class=\"_ _324\"> </span> ambientale <span class=\"_ _2\"></span>(fisico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ansizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u201c2.3 <span class=\"_ _0\"></span>Metodi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>misurazione <span class=\"_ _2\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese\u201d <span class=\"_ _0\"></span>contenuto<span class=\"_ _324\"> </span> nella <span class=\"ff6\">Parte <span class=\"_ _1\"></span>E <span class=\"ffc\">\u2013</span> <span class=\"_ _1\"></span>Informazioni s<span class=\"_ _1\"></span>ui rischi e <span class=\"_ _1\"></span>sulle relat<span class=\"_ _1\"></span>ive politiche di <span class=\"_ _1\"></span>copertura<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>della presente Nota <span class=\"_ _1\"></span>Integrativa,<span class=\"_ _324\"> </span> in corrispondenza della sez<span class=\"_ _1\"></span>ione dedicata al rischio di <span class=\"_ _1\"></span>credito.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>di accertamento c<span class=\"_ _1\"></span>ondotte <span class=\"_ _1\"></span>alla data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>hanno quindi <span class=\"_ _1\"></span>comportato un <span class=\"_ _1\"></span>aggiornamento <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span> framework <span class=\"_ _47\"> </span>rela<span class=\"_ _0\"></span>tivo <span class=\"_ _47\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>determinazione <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>perdit<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>attese<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sulle <span class=\"_ _40\"> </span>esposizioni <span class=\"_ _47\"> </span>creditizie <span class=\"_ _40\"> </span>iscritte <span class=\"_ _47\"> </span>nell\u2019a<span class=\"_ _0\"></span>ttivo<span class=\"_ _324\"> </span> patrimoniale <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>includere <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>ischio <span class=\"_ _29\"></span>cl<span class=\"_ _1\"></span>imatico <span class=\"_ _29\"></span>ambientale; <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>st<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>invece <span class=\"_ _3\"></span>ag<span class=\"_ _1\"></span>giornati, <span class=\"_ _29\"></span>sempre <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>esito<span class=\"_ _324\"> </span> delle sudd<span class=\"_ _0\"></span>ette analisi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>accertamento, altri <span class=\"_ _0\"></span>framework <span class=\"_ _0\"></span>valutativi (es. <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari, <span class=\"_ _0\"></span>impairment tes<span class=\"_ _0\"></span>t, ecc.).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Determinazione delle perdit<span class=\"_ _1\"></span>e attese sulle esposizioni creditizie isc<span class=\"_ _1\"></span>ritte nell\u2019attivo patrimoniale<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff12\"> </span>Relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ricor<span class=\"_ _1\"></span>da <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>principio <span class=\"_ _0\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>Strumenti Finanziari <span class=\"_ _0\"></span>richiede <span class=\"_ _2\"></span>espressamente<span class=\"_ _324\"> </span> che <span class=\"_ _3b\"> </span>un\u2019entit\u00e0 <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>ceda <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>stima <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>attese <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3b\"> </span>prende<span class=\"_ _1\"></span>ndo <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>considerazione <span class=\"_ _3b\"> </span>tutte <span class=\"_ _3f\"> </span>le<span class=\"_ _324\"> </span> informazioni correnti e future dis<span class=\"_ _1\"></span>ponibili ritenute ragionevoli e dimostr<span class=\"_ _1\"></span>abili (reasonable and supportabl<span class=\"_ _1\"></span>e).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span>Autorit\u00e0 <span class=\"_ _29\"></span>regolamentari <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>vigilanza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>europee <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tandard <span class=\"_ _3\"></span>setter <span class=\"_ _29\"></span>(le <span class=\"_ _3\"></span>Autorit\u00e0) <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>espresse<span class=\"_ _324\"> </span> sull\u2019argomento <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _1\"></span>concordi <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>suggerire <span class=\"_ _1\"></span>estrema <span class=\"_ _1\"></span>caut<span class=\"_ _1\"></span>ela <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>modifica<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>scenari va<span class=\"_ _1\"></span>lutativi, <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partire dalla fase di pi\u00f9 acuta incertezza n<span class=\"_ _1\"></span>el 2020. <span class=\"_ _1\"></span> In <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span>durare <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>motivaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>sottos<span class=\"_ _1\"></span>tanti, <span class=\"_ _3\"></span>restano <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>confermate <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>scelte <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uo<span class=\"_ _324\"> </span> tempo <span class=\"_ _2c\"> </span>individuate <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>corso<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>20 <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>predisposizione <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>relaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _2c\"> </span>che, <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce<span class=\"_ _324\"> </span> dell\u2019andamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span><span class=\"ff2\">ferimento, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>calibrazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>affinamento <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>dell\u2019evoluzione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>quadro <span class=\"_ _2\"></span>macroecono<span class=\"_ _1\"></span>mico <span class=\"_ _2\"></span>generale <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>settore.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3b\"> </span><span class=\"ls0\">Gruppo <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>analizzato <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>aspetti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lutazione <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>allineamento <span class=\"_ _3f\"> </span>alle <span class=\"_ _3b\"> </span>indicaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"> </span>re<span class=\"_ _1\"></span>gulators<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>tenendo <span class=\"_ _3\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>indic<span class=\"_ _1\"></span>azioni <span class=\"_ _3\"></span>contenute <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>doc<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>pubblicati <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>diverse <span class=\"_ _29\"></span>istituzioni <span class=\"_ _29\"></span>internazionali<span class=\"_ _324\"> </span> (ESMA, <span class=\"_ _2\"></span>EBA, <span class=\"_ _0\"></span>BCE-SSM, <span class=\"_ _2\"></span>IFRS Foundation), <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>rag<span class=\"ff5\">giungim<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>equilib<span class=\"_ _1\"></span>rio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>evitare<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ipotesi <span class=\"_ _3b\"></span>eccessivamente <span class=\"_ _29\"></span>procicli<span class=\"_ _1\"></span>che <span class=\"_ _29\"></span>nei <span class=\"_ _3b\"></span>modelli <span class=\"_ _3b\"></span>utilizzati <span class=\"_ _29\"></span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"></span>stima <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>attese <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>crediti <span class=\"_ _3b\"> </span>e <span class=\"_ _29\"></span>la<span class=\"_ _324\"> </span> necessit\u00e0 di <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sicurare <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>correlati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Ban<span class=\"_ _3\"></span>co \u00e8 <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>sar\u00e0) <span class=\"_ _1\"></span>esposto,<span class=\"_ _324\"> </span> si riflettano adeguatamente nelle valutazioni co<span class=\"_ _1\"></span>ntabili e prudenziali.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> Pertanto, <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>elementi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incertezz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambiamento macroeconomico <span class=\"_ _0\"></span>ancora <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>esenti<span class=\"_ _324\"> </span> nell\u2019attuale <span class=\"_ _d2\"> </span><span class=\"ff2\">contesto <span class=\"_ _41\"> </span>di <span class=\"_ _d2\"> </span>mercato, <span class=\"_ _d2\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>ha <span class=\"_ _41\"> </span>ritenuto <span class=\"_ _d2\"> </span>opportuno<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>aggiornare <span class=\"_ _d2\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _d2\"> </span>previsioni<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>macroeconomiche <span class=\"_ _40\"> </span>uti<span class=\"_ _1\"></span>lizzate <span class=\"_ _47\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _47\"> </span>perdite <span class=\"_ _40\"> </span>attese <span class=\"_ _47\"> </span>al <span class=\"_ _40\"> </span>fine <span class=\"_ _40\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>include<span class=\"_ _0\"></span>re <span class=\"_ _47\"> </span>gli <span class=\"_ _40\"> </span>elementi <span class=\"_ _47\"> </span>di<span class=\"_ _324\"> </span> cambiamento macroeconomico<span class=\"_ _1\"></span> attuali e prospettici fo<span class=\"_ _1\"></span>rniti dai provider specializzati. <span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>relazione <span class=\"_ _8d\"> </span>ai <span class=\"_ _8e\"> </span>persis<span class=\"_ _1\"></span>tenti <span class=\"_ _8d\"> </span>elementi <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>incertezza <span class=\"_ _8e\"> </span>negli <span class=\"_ _8d\"> </span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _8d\"> </span>macro<span class=\"_ _1\"></span>economici <span class=\"_ _8e\"> </span>gi\u00e0 <span class=\"_ _8e\"> </span>richiamati <span class=\"_ _8e\"> </span>e<span class=\"_ _324\"> </span> coerentemente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>regulators, <span class=\"_ _29\"></span>nonch\u00e9 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>massima <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tenzione <span class=\"_ _3\"></span>applicato<span class=\"_ _324\"> </span> nel <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _0\"></span>andamentale <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>esposizioni <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _2\"></span>adottato nei <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Banca <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>ritenuto<span class=\"_ _324\"> </span>opportuno continuare ad adottare un approccio di prudenza nella valutazione degli impatti di <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _1\"></span>lungo periodo in relazione anche ai nuovi fatt<span class=\"_ _1\"></span>ori di rischio emergenti, definendo ag<span class=\"_ _1\"></span>giustamenti post modello.<span class=\"_ _3\"></span> Le <span class=\"_ _a7\"> </span>principali <span class=\"_ _a7\"> </span>caratteristiche <span class=\"_ _a7\"> </span>del <span class=\"_ _a7\"> </span>modello <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>perdita <span class=\"_ _a7\"> </span>attesa, <span class=\"_ _a7\"> </span>degli <span class=\"_ _a7\"> </span>scenar<span class=\"_ _1\"></span>i macroeconomici <span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>incorporati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>interventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>management o<span class=\"_ _1\"></span>verlay, in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>considerati gli <span class=\"_ _40\"> </span>effetti <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>cambiam<span class=\"_ _1\"></span>ento <span class=\"_ _40\"> </span>climatico,<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span><span class=\"ff5\">sono <span class=\"_ _40\"> </span>pi\u00f9 <span class=\"_ _3d\"> </span>nel <span class=\"_ _40\"> </span>dettaglio <span class=\"_ _40\"> </span>descritti <span class=\"_ _40\"> </span>nella <span class=\"_ _40\"> </span>successiva <span class=\"_ _40\"> </span>\u201cParte <span class=\"_ _40\"> </span>E <span class=\"_ _47\"> </span>\u2013</span> Informazioni sui rischi e sulle relative po<span class=\"_ _1\"></span>litiche di copertura\u201d cui s<span class=\"_ _1\"></span>i fa rimando.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Anche <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>attese <span class=\"_ _40\"> </span>sul <span class=\"_ _47\"> </span>portafoglio <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>deteriorato <span class=\"_ _47\"> </span>(stage <span class=\"_ _3d\"> </span>3) <span class=\"_ _40\"> </span>impl<span class=\"_ _1\"></span>ica significativi <span class=\"_ _1\"></span>elementi di giudizio<span class=\"_ _1\"></span>, con <span class=\"_ _1\"></span>particolare riferimento alla <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>dei flussi <span class=\"_ _1\"></span>ritenuti recuperabili e <span class=\"_ _1\"></span>della relativa <span class=\"_ _1\"></span>tempistica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>recupero. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>agito <span class=\"_ _1\"></span>con gli <span class=\"_ _3\"></span>opportuni interventi al <span class=\"_ _1\"></span>fine di <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ter <span class=\"_ _1\"></span>adeguatamente <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>contingente <span class=\"_ _1\"></span>legato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>contest<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>ed assicurare <span class=\"_ _8e\"> </span>comunque <span class=\"_ _10\"> </span>la <span class=\"_ _8e\"> </span>cor<span class=\"_ _1\"></span>retta <span class=\"_ _8e\"> </span>classificaz<span class=\"_ _1\"></span>ione <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>recuperabilit\u00e0 <span class=\"_ _8e\"> </span>delle <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>sposiz<span class=\"_ _1\"></span>ioni classificate <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>deteriorato <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>conseguente <span class=\"_ _3b\"> </span>riflesso <span class=\"_ _3b\"></span>sul <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>periodo, <span class=\"_ _29\"></span>tenuto conto <span class=\"_ _1\"></span>delle cessio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>nel frattempo <span class=\"_ _1\"></span>intervenute <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>possib<span class=\"_ _1\"></span>ili future <span class=\"_ _1\"></span>opportunit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>derisk<span class=\"_ _1\"></span>ing in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con la propria NPLs strategy.  Alla luce di quanto sopra esposto, non si pu\u00f2 escludere che differenti metodol<span class=\"_ _1\"></span>ogie, parametri, assunzioni nella <span class=\"_ _3b\"></span>determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>recuperabile<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>creditizie <span class=\"_ _3b\"> </span>(influenzati <span class=\"_ _3b\"> </span>peraltro <span class=\"_ _3b\"> </span>anch<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>da possibili strategie <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>ternative di <span class=\"_ _2\"></span>recupero delle stesse, deliberate <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>competenti<span class=\"_ _1\"></span> organi <span class=\"_ _2\"></span>az<span class=\"_ _1\"></span>iendali, nonch\u00e9 dall\u2019evoluzione del <span class=\"_ _2\"></span>contes<span class=\"_ _1\"></span>to economico<span class=\"ff2\">-finanziario e <span class=\"_ _0\"></span>regolamentare di <span class=\"_ _2\"></span>riferimento) possano determinare </span>valutazioni differenti <span class=\"_ _2\"></span>rispetto a <span class=\"_ _2\"></span>quelle condotte <span class=\"_ _2\"></span>ai fini <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>redazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>presente documento di <span class=\"_ _2\"></span>bilancio. Per gli aggiornamenti <span class=\"_ _0\"></span>introdotti nella misurazione <span class=\"_ _0\"></span>delle perdite <span class=\"_ _0\"></span>attese sulle espo<span class=\"_ _0\"></span>sizioni non deteriorate si fa rinvio a quanto illustr<span class=\"_ _1\"></span>ato nella \u201cParte E <span class=\"ff2\">-</span>\u2013<span class=\"ff2\"> </span>Info<span class=\"_ _1\"></span>rmazioni sui ris<span class=\"_ _1\"></span>chi e sulle relative politiche di copertura\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Valorizzazione degli strumenti finanziari al fai<span class=\"_ _1\"></span>r value<span class=\"_ _1\"></span> Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>informativa <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>aggiornare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti finanziari al fair value sulla <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e delle <span class=\"_ _0\"></span>correnti condizioni di mercato, in line<span class=\"_ _0\"></span>a con quanto previsto dall\u2019IFRS 13 Valutazione del fair value e dall<span class=\"_ _1\"></span>a Policy di fair value di Gruppo<span class=\"_ _1\"></span>. In <span class=\"_ _1\"></span>particolare, <span class=\"_ _3\"></span>per gli <span class=\"_ _3\"></span>investimenti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>derivano <span class=\"_ _3\"></span>il lo<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>direttamente, nel <span class=\"_ _3\"></span>caso <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>titoli quotati, <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>indirettament<span class=\"_ _1\"></span>e, <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>investimenti <span class=\"_ _8e\"> </span>convertibili <span class=\"_ _8d\"> </span>o <span class=\"_ _8e\"> </span>strettamente <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>egati <span class=\"_ _8d\"> </span>a <span class=\"_ _8e\"> </span>strumenti quotati/valutati <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>multipli <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>quotazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2c\"> </span>(valutati <span class=\"_ _2d\"> </span>quindi <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>metodologie ascrivibili <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>livelli <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>2), <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>proceduto <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>aggiornare <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>valutazioni <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>di borsa.  \u00c8 <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>ritenersi <span class=\"_ _2d\"> </span>piuttosto <span class=\"_ _2d\"> </span>contenuto <span class=\"_ _3f\"> </span>l\u2019impiego <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>significativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>elementi <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>degli<span class=\"_ _1\"></span> strumenti <span class=\"_ _40\"> </span>finanziari <span class=\"_ _47\"> </span>in <span class=\"_ _3d\"> </span>portafoglio <span class=\"_ _47\"> </span>in <span class=\"_ _3d\"> </span>considerazione <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>fatto <span class=\"_ _47\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>Banco <span class=\"_ _40\"> </span>conti<span class=\"_ _1\"></span>nua <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>mantenere un\u2019allocazione <span class=\"_ _1\"></span>molto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prudente, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>il ri<span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lutativi <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value degli </span>strumenti finanziari non quotati i<span class=\"_ _1\"></span>n mercati attivi (livello 3), sostanzi<span class=\"_ _1\"></span>almente riconducibili a quote di OICR di fondi <span class=\"_ _0\"></span>chiusi, <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>limitata porzione <span class=\"_ _2\"></span>degli investimenti <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>enuti. <span class=\"_ _0\"></span>Con particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>fondi<span class=\"_ _1\"></span> di investimento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tipo chi<span class=\"_ _1\"></span>uso clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari o<span class=\"_ _1\"></span>bbligatoriamente <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>al fair <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>recepiti <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egativi <span class=\"_ _1\"></span>scaturiti <span class=\"_ _3\"></span>dall\u2019aggiornamento <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e degli <span class=\"_ _2c\"> </span>ultimi <span class=\"_ _2c\"> </span>elementi <span class=\"_ _2c\"> </span>informativi  disponibili <span class=\"_ _2d\"> </span>(NAV, <span class=\"_ _2d\"> </span>bus<span class=\"_ _1\"></span>iness <span class=\"_ _2c\"> </span>plan, <span class=\"_ _2c\"> </span>ecc.) <span class=\"_ _2d\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>quanto <span class=\"_ _2c\"> </span>previsto <span class=\"_ _2c\"> </span>dalla richiamata Policy di fair value di Gruppo<span class=\"_ _1\"></span>. Per <span class=\"_ _29\"></span>l\u2019informativ<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>qual<span class=\"_ _1\"></span>itativa <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>quantitativa <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"> </span>modalit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fair <span class=\"_ _3b\"></span>value <span class=\"_ _29\"></span>si <span class=\"_ _3b\"></span>fa <span class=\"_ _29\"></span>rinvio <span class=\"_ _3b\"> </span>a quanto contenuto nella successiva \u201c<span class=\"_ _1\"></span>Parte A.4 \u2013<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informativa sul fair value\u201d<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Impairment test delle attivit\u00e0 immateriali <span class=\"_ _1\"></span>a vita indefinita (avviame<span class=\"_ _1\"></span>nti) e delle partecipazioni<span class=\"_ _1\"></span> Ai sensi dello <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>Riduzione di va<span class=\"_ _1\"></span>lore delle at<span class=\"_ _1\"></span>tivit\u00e0, tutte <span class=\"_ _1\"></span>le attivit\u00e0 immateriali <span class=\"_ _1\"></span>a vita <span class=\"_ _1\"></span>utile indefinita, cos\u00ec come <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>partecipazioni, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>evono <span class=\"_ _3\"></span>essere <span class=\"_ _1\"></span>sott<span class=\"_ _1\"></span>oposte <span class=\"_ _3\"></span>almeno <span class=\"_ _1\"></span>annualm<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">impair<span class=\"_ _1\"></span>ment</span>, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di verificarne <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>recuperabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>valore. <span class=\"_ _29\"></span>In <span class=\"_ _29\"></span>aggiunta,<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>principi<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>stabilisce <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>risultati <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>annuale possano <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>iderati <span class=\"_ _3b\"> </span>validi <span class=\"_ _3f\"> </span>ai <span class=\"_ _3b\"> </span>fini <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>succes<span class=\"_ _1\"></span>sive <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3b\"> </span>purch\u00e9 <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>considerata <span class=\"_ _3f\"> </span>remota <span class=\"_ _3b\"> </span>la probabilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>cuperabile <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>inferiore <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile. <span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>ale giudizio pu\u00f2 basarsi sull\u2019analisi <span class=\"_ _0\"></span>dei fatti intervenuti e<span class=\"_ _0\"></span> delle circostanze <span class=\"_ _0\"></span>modificatesi successivamente al pi\u00f9 recente test di <span class=\"ff6\">impairment <span class=\"_ _1\"></span></span>annuale condotto.<span class=\"_ _1\"></span> Anche <span class=\"_ _0\"></span>in questo <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>o le <span class=\"_ _2\"></span>Auto<span class=\"_ _1\"></span>rit\u00e0 si <span class=\"_ _2\"></span>sono espresse ne<span class=\"_ _0\"></span>l sugge<span class=\"_ _0\"></span>rire estrema <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>utela nell\u2019aggiornamento degli scenari valutativi, almeno nella fase di pi\u00f9 acuta i<span class=\"_ _1\"></span>ncertezza.<span class=\"_ _1\"></span> Per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>predisposiz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>esente <span class=\"_ _3f\"> </span>documento <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>bilancio, <span class=\"_ _2d\"> </span>In <span class=\"_ _3f\"> </span>linea <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _3f\"> </span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>dallo <span class=\"_ _3f\"> </span>IAS <span class=\"_ _3f\"> </span>36<span class=\"_ _1\"></span> Riduzione <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span><span class=\"ffc\">Policy <span class=\"_ _2c\"> </span>d\u2019impairment</span>, <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>Gruppo <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>provveduto </span>all\u2019aggiornamento <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>previsioni <span class=\"_ _40\"> </span>economico<span class=\"ff2\">-fina<span class=\"_ _1\"></span>nziarie, <span class=\"_ _40\"> </span>con <span class=\"_ _47\"> </span>proiezioni <span class=\"_ _40\"> </span>su <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>orizzo<span class=\"_ _1\"></span>nte <span class=\"_ _40\"> </span>temporale </span>esplicito di cinque anni.<span class=\"_ _1\"></span> Conseguentemente <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>analisi <span class=\"_ _3\"></span>valutative <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">impairment <span class=\"_ _29\"></span></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>state condotte <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>approccio <span class=\"_ _3\"></span>multi<span class=\"_ _1\"></span><span class=\"ff2\">-scenario <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fatt<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>previsioni </span>economico-finanziarie <span class=\"_ _d3\"> </span>c<span class=\"_ _1\"></span>onsiderate <span class=\"_ _d3\"> </span>sono <span class=\"_ _d7\"> </span>basate <span class=\"_ _d3\"> </span>su <span class=\"_ _d7\"> </span>assunzioni <span class=\"_ _d7\"> </span>ragionevoli, <span class=\"_ _d3\"> </span>ancorate <span class=\"_ _d7\"> </span>al <span class=\"_ _d3\"> </span>quadro macroeconomico <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>enerale <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>settore <span class=\"_ _2c\"> </span>che <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _2c\"> </span>ancora <span class=\"_ _2c\"> </span>interessato <span class=\"_ _2d\"> </span>da<span class=\"_ _1\"></span>gli <span class=\"_ _2d\"> </span>elementi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>significativa incertezza in precedenza richiamat<span class=\"_ _1\"></span>i. Di <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>elencano <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>principa<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>assunzioni <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>presente bilancio per il test di impairment, confrontati con que<span class=\"_ _1\"></span>lli utilizzati per i due esercizi pr<span class=\"_ _1\"></span>ecedenti:<span class=\"_ _1\"></span> <table class=\"s wa79 ha5e\" id=\"_f820ac6f-b4f4-4311-bef7-72ff4beac676\"><tr><td></td><td></td><td></td><td class=\"c x2b9 y3209 w375 h594\"><div class=\"t m0 x8b h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x2c9 y3209 w376 h594\"><div class=\"t m0 x8b h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td><td class=\"c x2ca y3209 w377 h594\"><div class=\"t m0 x2a h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td><td></td></tr><tr><td class=\"c x27f y320a w14d h595\"><div class=\"t m0 x67 h1b8 y1f07 ff2 fs10 fc0 sc0 ls0 ws0\">CGU </div></td><td class=\"c x292 y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cb y320b wa7b ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2cc y320b wa7c ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2cd y320b wa7d ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2ce y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y320b wa7b ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d0 y320b wa7e ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2d1 y320b wa7f ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2d2 y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2d3 y320b wa80 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d4 y320b wa7e ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x2d5 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d6 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d7 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d8 y320c wa82 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x2d9 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2da y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2db y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2dc y320c wa82 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x2dd y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2de y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2df y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e0 y320d wa84 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e1 y320d wa85 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y320e w14d h2a9\"><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">Modello </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b9 y320e w37f h2a9\"><div class=\"t m0 xc3 h1b8 y117 ff2 fs10 fc0 sc0 ls110 ws0\">DDM<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y320f w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Flussi </div></td><td></td><td></td><td></td><td></td><td class=\"c x2b9 y320f w37f h2a8\" colspan=\"2\"><div class=\"t m0 x12f h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Risultati Ne<span class=\"_ _1\"></span>tti </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e2 y3210 wa86 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e3 y3210 wa86 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e4 y3211 wa87 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e5 y3211 wa87 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3212 w14d h596\"><div class=\"t m0 x67 h1b8 ye86 ff2 fs10 fc0 sc0 ls0 ws0\">Base dati </div></td><td></td><td></td><td class=\"c x2d5 y3213 wa88 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _324\"> </span></div></td><td class=\"c x2e6 y3213 wa89 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2024<span class=\"ls0\">-2026<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2e7 y3213 wa8a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano industrial<span class=\"_ _1\"></span>e 2024-26 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2e8 y3213 wa8b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\">-<span class=\"_ _324\"> </span></span></div></td><td></td><td class=\"c x2ca y3212 w377 h596\" colspan=\"2\"><div class=\"t m0 x30 h1b8 ye86 ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2023 estes<span class=\"_ _1\"></span>o al 2027<span class=\"_ _1\"></span> </div></td></tr><tr><td></td><td></td><td class=\"c x2e9 y3214 wa8c ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(*)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2ea y3214 wa8d ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">esteso al<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2eb y3214 wa8e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2028<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2ec y3214 wa8f ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2025<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e2 y3215 wa90 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2029 (**)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e1 y3216 wa91 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">esteso<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2e5 y3217 wa92 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls94 ws0\">al <span class=\"ls95\">2028<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3218 w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">CAGR RWA<span class=\"_ _1\"></span> </div></td><td class=\"c x2b9 y3218 w378 h2a8\"><div class=\"t m0 x42 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,00%<span class=\"ls0\"> </span></div></td><td class=\"c x2ed y3218 w379 h2a8\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">7,30%<span class=\"ls0\"> </span></div></td><td class=\"c x2ee y3218 w37a h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,<span class=\"ls0\">5</span>0%<span class=\"ls0\"> </span></div></td><td class=\"c x2ef y3218 w374 h2a8\"><div class=\"t m0 x3a h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">4,50%<span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y3218 w37b h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,60%<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3218 w37c h2a8\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">14,30% </div></td><td class=\"c x2f1 y3218 w34d h2a8\"><div class=\"t m0 x26 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">3,<span class=\"ls95\">81%</span> </div></td><td class=\"c x2f2 y3218 w37d h2a8\"><div class=\"t m0 x26 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">0,<span class=\"ls95\">90%</span> </div></td><td class=\"c x2ca y3218 w37c h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,40%<span class=\"ls0\"> </span></div></td><td class=\"c x2f3 y3218 w37b h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">8,40%<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y3218 w37e h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,90%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3219 w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls111 ws0\">Ke<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x2b9 y3219 w375 h2a8\"><div class=\"t m0 x33 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">10,18% </div></td><td></td><td class=\"c x2c9 y3219 w376 h2a8\"><div class=\"t m0 x33 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">11,92% </div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3219 w377 h2a8\"><div class=\"t m0 x138 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">10,37% </div></td><td></td></tr><tr><td class=\"c x27f y321a w14d h2a9\"><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">g </div></td><td></td><td></td><td class=\"c x2b9 y321a w375 h2a9\"><div class=\"t m0 x1d4 h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">1,97%<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2c9 y321a w376 h2a9\"><div class=\"t m0 x7e h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">2,03%<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y321a w377 h2a9\"><div class=\"t m0 x22 h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">2,06%<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y321b wa93 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>Ratio<span class=\"_ _324\"> </span></div></td><td class=\"c x2b9 y321c w378 h597\"><div class=\"t m0 x3b h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">15,07% </div></td><td class=\"c x2ed y321c w379 h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">7,20%<span class=\"ls0\"> </span></div></td><td class=\"c x2ee y321c w37a h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">13,74% </div></td><td class=\"c x2ef y321c w374 h597\"><div class=\"t m0 x30 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">10,30% </div></td><td class=\"c x2c9 y321c w37b h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">13,01% </div></td><td class=\"c x2f0 y321c w37c h597\"><div class=\"t m0 x4b h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">6,00%<span class=\"ls0\"> </span></div></td><td class=\"c x2f1 y321c w34d h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">12<span class=\"ls0\">,06%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f2 y321c w37d h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">10<span class=\"ls0\">,37%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ca y321c w37c h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">10,93% </div></td><td class=\"c x2f3 y321c w37b h597\"><div class=\"t m0 x4b h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">4,88%<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y321c w37e h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">10<span class=\"ls0\">,37%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wa94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(***)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) <span class=\"_ _3\"></span>Previsioni <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>5 <span class=\"_ _3\"></span>anni, <span class=\"_ _3\"></span>approvate <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>11 <span class=\"_ _1\"></span>febb<span class=\"_ _1\"></span>raio <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>management tenuto <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>budget <span class=\"_ _1\"></span>2025, <span class=\"_ _3\"></span>svilupp<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>coerenza <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Piano <span class=\"_ _1\"></span>Ind<span class=\"_ _1\"></span>ustriale <span class=\"_ _3\"></span>\u201cBeyond26\u201d <span class=\"_ _3\"></span>(approvato <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Consiglio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Amminist<span class=\"_ _3\"></span><span class=\"ff2\">razione <span class=\"_ _3\"></span>di </span>Banco Desio in data 2<span class=\"_ _1\"></span>4 novembre 2<span class=\"_ _1\"></span>023), e delle p<span class=\"_ _1\"></span>i\u00f9 recenti previsi<span class=\"_ _1\"></span>oni disponibi<span class=\"_ _1\"></span>li circa lo sce<span class=\"_ _1\"></span>nario macr<span class=\"_ _1\"></span>oec<span class=\"_ _1\"></span>onomico at<span class=\"_ _1\"></span>teso al 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _1\"></span>Previsioni <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>anni <span class=\"_ _3\"></span>che s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>svil<span class=\"_ _1\"></span>uppate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>manage<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>anco <span class=\"_ _1\"></span>Des<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>tenuto <span class=\"_ _3\"></span>conto de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>2024-2026 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pprovato dal <span class=\"_ _1\"></span>Consiglio <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Amminist<span class=\"_ _1\"></span>razione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>SGR <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sultati<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>onsuntivi <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>recenti <span class=\"_ _1\"></span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>disponib<span class=\"_ _1\"></span>ili circa lo sc<span class=\"_ _1\"></span>enario macroeconomico <span class=\"_ _1\"></span>atteso a<span class=\"_ _1\"></span>l 2029  (***) Per Banco Des<span class=\"_ _1\"></span>io e Fides<span class=\"_ _1\"></span> \u00e8 stato cons<span class=\"_ _1\"></span>iderato <span class=\"ls9e\">il </span>c<span class=\"ff5\">a<span class=\"_ _1\"></span>pitale all<span class=\"_ _1\"></span>ocato target sull\u2019entit\u00e0<span class=\"_ _1\"></span> stimato (CET1 media<span class=\"_ _1\"></span> 5Y) anche al fine di<span class=\"_ _1\"></span> presidia<span class=\"_ _1\"></span>re la </span>coerenza con il rispe<span class=\"_ _1\"></span>tto dei livel<span class=\"_ _1\"></span>li minimi di CET1 a li<span class=\"_ _1\"></span>vello di Gruppo CR<span class=\"_ _1\"></span>R. <span class=\"_ _1\"></span>Per Anthili<span class=\"_ _1\"></span>a SGR \u00e8 st<span class=\"_ _1\"></span>ato considerat<span class=\"_ _1\"></span>o il ca<span class=\"_ _1\"></span>pitale allocat<span class=\"_ _1\"></span>o target stimato consi<span class=\"_ _1\"></span>derando il requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi\u201d<span class=\"_ _1\"></span><span class=\"ff2\">  </span>Di <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _3\"></span>inolt<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>scostamenti <span class=\"_ _3\"></span>percentuali <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>punti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> rendere <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>recuperabile <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>CGU <span class=\"_ _29\"></span>dedotto <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _29\"></span>patrimonio <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>allocato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>stess<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>valore d\u2019iscrizione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>dell\u2019avviamento <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>presente <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>due <span class=\"_ _29\"></span>esercizi precedenti: <table class=\"s wa95 ha5f\" id=\"_a6ecbff8-943f-41eb-8816-bef707d79405\"><tr><td></td><td></td><td></td><td class=\"c x2f5 y321d w384 h2a9\"><div class=\"t m0 x3 hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x2f6 y321d w385 h2a9\"><div class=\"t m0 x8b hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td><td class=\"c x2f7 y321d w178 h2a9\"><div class=\"t m0 x2f hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2022 </div></td><td></td></tr><tr><td class=\"c x27f y321e w383 h599\"><div class=\"t m0 x67 h1b8 y1f17 ff2 fs10 fc0 sc0 ls0 ws0\">CGU </div></td><td class=\"c x2f8 y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x293 y321f wa7b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2f9 y321f wa7c ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2fa y321f wa7d ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2ce y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y321f wa7b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d0 y321f wa7e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2fb y321f wa7f ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2fc y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2fd y321f wa80 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2fe y321f wa7e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x2ff y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x300 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x301 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x302 y3221 wa82 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x303 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2da y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x304 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x305 y3221 wa82 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x306 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x307 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x308 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x309 y3208 wa84 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x30a y3208 wa85 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr></table><table class=\"s wa96 ha60\" id=\"_4088e20b-8688-4056-b540-69e50ae1f12a\"><tr><td class=\"c x273 y3222 wa97 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3223 wa98 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">% dei Risultat<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3224 w386 h595\"><div class=\"t m0 x67 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">23,73% </div></td><td class=\"c x2ba y3224 w387 h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">57,49% </div></td><td class=\"c x30b y3224 w388 h595\"><div class=\"t m0 x3b h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">32,84<span class=\"ls0\">%</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x30c y3224 w389 h595\"><div class=\"t m0 x42 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x2f6 y3224 w38a h595\"><div class=\"t m0 x3b h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">31,39% </div></td><td class=\"c x2f0 y3224 w38b h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">53<span class=\"ls0\">,00%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f1 y3224 w38c h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">30<span class=\"ls0\">,</span>17<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x30d y3224 w37e h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">20<span class=\"ls0\">,14%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f7 y3224 w38d h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">32,21% </div></td><td class=\"c x30e y3224 w36f h595\"><div class=\"t m0 x4b h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">54<span class=\"ls0\">,91%</span><span class=\"ls0\"> </span></div></td><td class=\"c x30f y3224 w38c h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">33<span class=\"ls0\">,96%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3225 wa99 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3227 wa9a ha62\"><div class=\"t m0 x23f h1b8 y3226 ff2 fs10 fc0 sc0 ls0 ws0\">Incremento in<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">p.b. del ta<span class=\"_ _1\"></span>sso<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3228 wa9b ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x310 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x311 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x312 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x2fd y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y322a wa9d ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">attualizzazi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y322b w386 h59b\"><div class=\"t m0 x26 h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">706<span class=\"ls0\"> </span></div></td><td class=\"c x293 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">7.000<span class=\"_ _324\"> </span></div></td><td class=\"c x30b y322b w388 h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">555<span class=\"ls0\"> </span></div></td><td class=\"c x30c y322b w389 h59b\"><div class=\"t m0 x3a h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">387<span class=\"ls0\"> </span></div></td><td class=\"c x313 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">4.000<span class=\"_ _324\"> </span></div></td><td class=\"c x2f1 y322b w38c h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">536<span class=\"ls0\"> </span></div></td><td class=\"c x30d y322b w37e h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">230<span class=\"ls0\"> </span></div></td><td class=\"c x312 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x307 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x30f y322b w38c h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">747<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y322d wa9f ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">dei flussi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3221 waa0 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">cassa futuri<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 waa1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">(FCFE)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Al <span class=\"_ _3\"></span>riguardo <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>comunque <span class=\"_ _3\"></span>segnalare <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>immateriali <span class=\"_ _1\"></span>\u00e8<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> un <span class=\"_ _40\"> </span>esercizio <span class=\"_ _40\"> </span>complesso <span class=\"_ _47\"> </span>i <span class=\"_ _3d\"> </span>cui <span class=\"_ _47\"> </span>risultati <span class=\"_ _40\"> </span>risentono <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>metodologie <span class=\"_ _40\"> </span>valutative <span class=\"_ _47\"> </span>adottate, <span class=\"_ _3d\"> </span>nonch\u00e9 <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span> parametri e <span class=\"_ _0\"></span>delle assunzioni <span class=\"_ _0\"></span>sottostanti che <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>futur<span class=\"_ _1\"></span>o potrebbero dover <span class=\"_ _0\"></span>essere modificati <span class=\"_ _0\"></span>per tenere <span class=\"_ _0\"></span>conto<span class=\"_ _324\"> </span> delle nuove informazioni o di evoluzio<span class=\"_ _1\"></span>ni non prevedibili alla data di redazio<span class=\"_ _1\"></span>ne del presente bilancio. <span class=\"_ _1\"></span> Per l\u2019informativa qualitativa e quantitativa sulla modalit\u00e0 di esecuzione del test di impairment, <span class=\"ff2\">in cui sono<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>stati <span class=\"_ _3\"></span>considerati <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>implicito <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cambiamento <span class=\"_ _3\"></span>climatico, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quanto <span class=\"_ _3\"></span>contenuto<span class=\"_ _324\"> </span> nelle <span class=\"_ _29\"></span>suc<span class=\"_ _1\"></span>cessive <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ezioni <span class=\"_ _3b\"></span>\u201cPartecipazioni <span class=\"_ _3f\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"></span></span>voce <span class=\"_ _29\"></span>70\u201d <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"></span></span>voce <span class=\"_ _3b\"></span>100\u201d <span class=\"_ _29\"></span>co<span class=\"_ _1\"></span>ntenute <span class=\"_ _3b\"></span>nella<span class=\"_ _324\"> </span> \u201cParte B \u2013<span class=\"ff2\"> </span>Informaz<span class=\"_ _1\"></span>ioni sullo stato patrimonial<span class=\"_ _1\"></span>e\u201d.<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>Stima della recuperabilit\u00e0 delle att<span class=\"_ _1\"></span>ivit\u00e0 fiscali per imposte anticipate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3b\"></span>patrimoniali <span class=\"_ _3b\"></span>sono <span class=\"_ _3b\"></span>altres\u00ec <span class=\"_ _3b\"> </span>presenti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3b\"> </span>fiscali <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>imposte <span class=\"_ _3b\"></span>anticipate <span class=\"_ _3b\"></span>(DTA <span class=\"_ _3f\"> </span>-<span class=\"_ _324\"> </span> Deferred Tax Asset) princip<span class=\"_ _1\"></span>almente derivanti da differenze temporan<span class=\"_ _1\"></span>ee tra la data di is<span class=\"_ _1\"></span>crizione nel conto<span class=\"_ _324\"> </span> economico <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinati <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>aziendali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>medesimi <span class=\"_ _1\"></span>costi po<span class=\"_ _1\"></span>tranno <span class=\"_ _1\"></span>essere dedotti<span class=\"_ _1\"></span>,<span class=\"_ _324\"> </span> nonch\u00e9 derivanti da perdite fis<span class=\"_ _1\"></span>cali riportabili a nuovo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> L\u2019iscrizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>successivo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mantenimento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>presuppo<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>giudizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0<span class=\"_ _324\"> </span> in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>recupero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>stesse, <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>dov<span class=\"_ _1\"></span>r\u00e0 <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>considerare <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>disposizioni <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>vigenti<span class=\"_ _324\"> </span> alla data di redazione del bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>imposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>rispondono <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>requisiti <span class=\"_ _3\"></span>richie<span class=\"_ _0\"></span>sti <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>Legge <span class=\"_ _3\"></span>214/2011<span class=\"_ _324\"> </span> sono <span class=\"_ _3d\"> </span>automaticamente <span class=\"_ _3d\"> </span>trasfo<span class=\"_ _1\"></span>rmabili <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>imposta <span class=\"_ _3d\"> </span>nell\u2019ip<span class=\"_ _1\"></span>otesi <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rilevazione <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>\u201cperdit<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> civilistica\u201d, di una \u201cperdita fis<span class=\"_ _1\"></span>cale\u201d ai fini<span class=\"ff2\"> <span class=\"_ _1\"></span></span>IRES e di un \u201cvalore della produzio<span class=\"_ _1\"></span>ne netto negativo\u201d ai fini IRAP;<span class=\"_ _324\"> </span> il loro recupero \u00e8<span class=\"_ _0\"></span> quindi certo, in<span class=\"_ _0\"></span> quanto prescin<span class=\"_ _0\"></span>de dalla capacit\u00e0 di g<span class=\"_ _0\"></span>enerare una redditivit\u00e0 futura<span class=\"_ _0\"></span>.<span class=\"_ _324\"> </span><span class=\"ls0\"> </span>Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>residue <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>tras<span class=\"_ _1\"></span>formabili <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>imposta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>giudizio <span class=\"_ _3\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>recupero<span class=\"_ _324\"> </span> deve  essere  fondato <span class=\"_ _3d\"> </span>su <span class=\"_ _3d\"> </span>ragionevoli  previs<span class=\"_ _1\"></span>ioni  reddituali <span class=\"_ _3d\"> </span>desumibili  dai <span class=\"_ _3d\"> </span>piani  strategici <span class=\"_ _3d\"> </span>e  previs<span class=\"_ _1\"></span>ionali<span class=\"_ _324\"> </span> approvati, <span class=\"_ _1\"></span>tenuto <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>IRES <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normativa<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>scale <span class=\"_ _1\"></span>prevede la <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portabilit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nuovo delle<span class=\"_ _324\"> </span> perdite fiscali <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>enza alcun <span class=\"_ _2\"></span>limite temporale. Tale <span class=\"_ _2\"></span>giudi<span class=\"_ _1\"></span>zio risulta <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>esercizio complesso, <span class=\"_ _0\"></span>in particolar<span class=\"_ _324\"> </span> modo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>riferito <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>DTA sulle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>fiscali <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portabili <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nuovo, <span class=\"_ _1\"></span>la cu<span class=\"_ _3\"></span>i stessa <span class=\"_ _1\"></span>esistenza <span class=\"_ _1\"></span>potrebbe <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>un<span class=\"_ _324\"> </span> indicatore <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>porre <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>redditi <span class=\"_ _1\"></span>imponibi<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>sufficienti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>recupero. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>a<span class=\"_ _324\"> </span> quanto <span class=\"_ _29\"></span>previsto <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabile <span class=\"_ _29\"></span>IAS <span class=\"_ _29\"></span>12<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Imposte <span class=\"_ _29\"></span>sul <span class=\"_ _3b\"></span>reddito, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>suddetto <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>recuperabilit<span class=\"_ _3\"></span><span class=\"ls112\">\u00e0<span class=\"_ _324\"> </span></span><span class=\"ls112\"> </span>(c.d. pr<span class=\"_ _1\"></span>obability <span class=\"_ _1\"></span>test) <span class=\"_ _1\"></span>richiede <span class=\"_ _1\"></span>un\u2019attenta <span class=\"_ _1\"></span>ricognizio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>evide<span class=\"_ _1\"></span>nze a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>upporto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>probabilit\u00e0 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> disporre in futuro di redditi imponibili s<span class=\"_ _1\"></span>ufficienti.<span class=\"_ _324\"> </span> Per <span class=\"_ _29\"></span>tenere <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"> </span>incertezze <span class=\"_ _3b\"></span>dello <span class=\"_ _29\"></span>scenario <span class=\"_ _3b\"> </span>macroeconomico <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>p<span class=\"_ _1\"></span>otenziali <span class=\"_ _3b\"> </span>ripercussioni <span class=\"_ _3b\"></span>sulla<span class=\"_ _324\"> </span> stima <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>imponibili, <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>probability <span class=\"_ _3f\"> </span>test <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>condotto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>medesima <span class=\"_ _3f\"> </span>metodologia<span class=\"_ _324\"> </span> adottata <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ecedenti, <span class=\"_ _2\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>previsioni de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>futuri<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>redditi <span class=\"_ _0\"></span>imponibili <span class=\"_ _0\"></span>derivanti <span class=\"_ _2\"></span>dalle<span class=\"_ _324\"> </span> medesime <span class=\"_ _2\"></span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>andamentali considerate <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>ai fini <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairm<span class=\"_ _1\"></span>ent <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _324\"> </span> a vita utile indefinita (avviamenti) e delle partecipa<span class=\"_ _1\"></span>zioni.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per  l\u2019informativa  qual<span class=\"_ _1\"></span>itativa  sulla  modalit\u00e0  di  verifica  della  recuperabilit\u00e0  delle  attivit\u00e0<span class=\"_ _1\"></span>  per  imposte<span class=\"_ _324\"> </span> anticipate, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>fa <span class=\"_ _0\"></span>rinvio <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>contenuto <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>successiva sezione <span class=\"_ _2\"></span>\u201cAttivit\u00e0 fiscali \u2013<span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Voce <span class=\"_ _0\"></span>110\u201d, <span class=\"_ _0\"></span>contenuta<span class=\"_ _324\"> </span></span></span><span class=\"ff2\"><span class=\"ff5\"> </span></span>nella \u201cParte B \u2013<span class=\"ff2\"> Informaz<span class=\"_ _1\"></span>ioni sullo stato<span class=\"_ _1\"></span> </span>patrimoniale consolidato\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essit\u00e0 <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>situ<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>societarie <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>base <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contenziosi <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere, unitamente <span class=\"_ _d3\"> </span>alle <span class=\"_ _d3\"> </span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _d3\"> </span>interpretative <span class=\"_ _d7\"> </span>riguardanti <span class=\"_ _d3\"> </span>la <span class=\"_ _d7\"> </span>legislazione <span class=\"_ _d3\"> </span>applicabile, <span class=\"_ _d7\"> </span>richiedono significativi <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>potranno <span class=\"_ _2d\"> </span>emergere <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>mom<span class=\"_ _3\"></span>ento <span class=\"_ _3f\"> </span>della definizione delle <span class=\"_ _0\"></span>liti pendenti. Le difficolt\u00e0 <span class=\"_ _0\"></span>di valutazione <span class=\"_ _0\"></span>interessano sia l\u2019<span class=\"ff6\">an <span class=\"ff2\">sia il <span class=\"_ _0\"></span><span class=\"ff6\">quantum <span class=\"ff2\">nonch\u00e9 <span class=\"_ _0\"></span>i tempi </span></span></span></span>di <span class=\"_ _1\"></span>eventuale <span class=\"_ _1\"></span>manifestazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _1\"></span>evidenti <span class=\"_ _3\"></span>qualora il <span class=\"_ _3\"></span>proce<span class=\"_ _0\"></span>dimento avviato sia nella fase iniz<span class=\"_ _1\"></span>iale e/o sia in corso l<span class=\"_ _1\"></span>a relativa istruttoria.<span class=\"_ _1\"></span> La peculiarit\u00e0 dell\u2019oggetto de<span class=\"_ _0\"></span>l contendere e <span class=\"_ _0\"></span>la conseguente assenza di giuris<span class=\"_ _0\"></span>prudenza riferita a vertenze paragonabili, <span class=\"_ _8d\"> </span>nonch\u00e9 <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>diversi <span class=\"_ _8d\"> </span>orientamenti <span class=\"_ _8e\"> </span>espressi <span class=\"_ _8d\"> </span>dagli <span class=\"_ _8d\"> </span>organi <span class=\"_ _8d\"> </span>giudic<span class=\"_ _1\"></span>anti, <span class=\"_ _8d\"> </span>sia <span class=\"_ _8d\"> </span>ai <span class=\"_ _8d\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _8d\"> </span>livelli <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span>el procedimento <span class=\"_ _3\"></span>contenzioso, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mede<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dis<span class=\"_ _1\"></span>tanza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tempo, <span class=\"_ _3\"></span>rendono <span class=\"_ _3\"></span>difficil<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la valutazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>qualora <span class=\"_ _3b\"> </span>siano <span class=\"_ _3b\"> </span>disponibi<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>sentenze <span class=\"_ _3b\"></span>provvisorie <span class=\"_ _3b\"> </span>emesse <span class=\"_ _3b\"> </span>a seguito dei <span class=\"_ _1\"></span>primi gradi <span class=\"_ _1\"></span>di giudiz<span class=\"_ _1\"></span>io. L\u2019<span class=\"_ _1\"></span>esperienza storica dimostra <span class=\"_ _1\"></span>che in <span class=\"_ _1\"></span>diversi cas<span class=\"_ _1\"></span>i le <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span><span class=\"ff2\">ni <span class=\"_ _1\"></span>assunte dai<span class=\"_ _1\"></span> </span>giudici <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>primi <span class=\"_ _2\"></span>gradi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>completamente <span class=\"_ _2\"></span>sovvertite <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>giudizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appello <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassazione e ci\u00f2 sia a favore che a sfavore dei soggetti pas<span class=\"_ _1\"></span>sivi.<span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>tale <span class=\"_ _8e\"> </span>contesto <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>clas<span class=\"_ _1\"></span>sificazione <span class=\"_ _8e\"> </span>delle <span class=\"_ _8e\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _8e\"> </span>potenziali <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>cons<span class=\"_ _1\"></span>eguente <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _10\"> </span>degli accantonamenti <span class=\"_ _2d\"> </span>necessari <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>su <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>oggettivi <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>richiedo<span class=\"_ _1\"></span>no <span class=\"_ _3f\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a procedimenti <span class=\"_ _2d\"> </span>di  stima <span class=\"_ _2d\"> </span>talvolta <span class=\"_ _2c\"> </span>estremamente <span class=\"_ _2c\"> </span>complessi.<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Non<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>pu\u00f2 <span class=\"_ _2c\"> </span>quindi <span class=\"_ _2d\"> </span>escludere <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito dell\u2019emissione <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>entenze <span class=\"_ _1\"></span>definitive <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>accanto<span class=\"_ _1\"></span>namenti ai <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndi ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>stanziati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte delle<span class=\"_ _1\"></span> passivit\u00e0 potenziali<span class=\"_ _1\"></span> connesse alle vertenze legali e fiscali possano riv<span class=\"_ _1\"></span>elarsi carenti od eccedenti.<span class=\"_ _1\"></span> Per l\u2019informativa <span class=\"_ _0\"></span>sulle principali <span class=\"_ _0\"></span>posizioni di <span class=\"_ _0\"></span>rischio rela<span class=\"_ _0\"></span>tive a <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oversie legali <span class=\"_ _0\"></span>(azioni revocatorie e <span class=\"_ _2\"></span>caus<span class=\"_ _1\"></span>e passive <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso) <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>\u201cFondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Voce <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>0\u201d <span class=\"_ _3\"></span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> </span>Informazioni sullo stato p<span class=\"_ _1\"></span>atrimo<span class=\"ff5\">niale consolidato<span class=\"_ _1\"></span>\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span></span>Stima delle obbligazioni relative<span class=\"_ _1\"></span> ai benefici a favore dei dipendenti<span class=\"_ _3\"></span> La <span class=\"_ _47\"> </span>determinazione <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>passivit\u00e0 <span class=\"_ _47\"> </span>associate <span class=\"_ _40\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>bene<span class=\"_ _0\"></span>fici <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>favore <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>dip<span class=\"_ _0\"></span>endenti, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benef<span class=\"_ _1\"></span>ici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>certo <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>complessit\u00e0; le <span class=\"_ _3b\"></span>risultanze <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>dipendono, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>arga <span class=\"_ _3b\"> </span>misura, <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3b\"> </span>ipotesi <span class=\"_ _3b\"> </span>attuariali <span class=\"_ _3b\"> </span>utilizzate <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>natura <span class=\"_ _3b\"></span>sia demografica <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>mortalit\u00e0 <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tur<span class=\"_ _1\"></span>nover <span class=\"_ _8d\"> </span>dei <span class=\"_ _8d\"> </span>dip<span class=\"_ _1\"></span>endenti) <span class=\"_ _8d\"> </span>sia <span class=\"_ _8e\"> </span>finanziaria <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tassi <span class=\"_ _8d\"> </span>di attualizzazione e tassi di inflaz<span class=\"_ _1\"></span>ione). Risulta <span class=\"_ _2\"></span>perta<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>fondamenta<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>giudizio <span class=\"_ _2\"></span>espr<span class=\"_ _1\"></span>esso <span class=\"_ _2\"></span>dal <span class=\"ff6\">management <span class=\"_ _2\"></span><span class=\"ff2\">nella <span class=\"_ _0\"></span>selezione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>basi tecniche <span class=\"_ _2\"></span>pi\u00f9 </span></span>opportune per la <span class=\"_ _0\"></span>valutazione della fattispecie, ch<span class=\"_ _0\"></span>e risulta influenzato dal <span class=\"_ _0\"></span>contesto socioeconomico in cui<span class=\"_ _0\"></span> il <span class=\"ff5 ls0\">Gruppo si trova ad operare, nonch\u00e9 dall\u2019andam<span class=\"_ _1\"></span>ento dei mercati finanziari<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Di seguito si elencano le pri<span class=\"_ _1\"></span>ncipali ipotesi attuariali utilizzate alla<span class=\"_ _1\"></span> data di riferimento del presente bilancio, confrontati con quelli utilizzati <span class=\"_ _1\"></span>per i due esercizi precedenti:<span class=\"_ _1\"></span> <table class=\"s waa2 ha63\" id=\"_d113b408-c2a8-45f5-b621-f055145f3018\"><tr><td class=\"c x27f y322e w38e h594\"><div class=\"t m0 x67 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi demografich<span class=\"_ _0\"></span>e </div></td><td></td><td class=\"c x314 y322e w356 h594\"><div class=\"t m0 x20 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x315 y322e w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y322e w390 h594\"><div class=\"t m0 x47 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td></tr><tr><td class=\"c x27f y322f w38e h24e\"><div class=\"t m0 x67 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Tasso di morta<span class=\"_ _0\"></span>lit\u00e0 dei dipend<span class=\"_ _0\"></span>enti </div></td><td></td><td class=\"c x317 y3230 waa3 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">determinate<span class=\"_ _0\"></span> dalla Ragioneri<span class=\"_ _0\"></span>a Generale dello<span class=\"_ _0\"></span> Stato denom<span class=\"_ _0\"></span>inate RG48,<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x318 y3231 waa4 ha54\" colspan=\"2\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">distinte per s<span class=\"_ _0\"></span>esso<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3232 waa5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Frequenze <span class=\"_ _29\"></span>ed <span class=\"_ _29\"> </span>ammontare <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>anticipazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x314 y3233 w391 h310\"><div class=\"t m0 xf2 h3b y1f2f ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td></td></tr><tr><td class=\"c x273 y3234 waa6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di TFR<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3235 w38e h594\"><div class=\"t m0 x67 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Frequenze de<span class=\"_ _0\"></span>l turnover </div></td><td></td><td></td><td class=\"c x314 y3235 w391 h594\"><div class=\"t m0 xf2 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td></td></tr><tr><td class=\"c x27f y3236 w38e h594\"><div class=\"t m0 x67 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x314 y3236 w356 h594\"><div class=\"t m0 x20 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x315 y3236 w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y3236 w390 h594\"><div class=\"t m0 x47 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3237 waa7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tasso <span class=\"_ _29\"> </span>di <span class=\"_ _3b\"> </span>attualizzazion<span class=\"_ _0\"></span>e <span class=\"_ _3b\"> </span>Iboxx <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>Corporate<span class=\"_ _324\"> </span></div></td><td class=\"c x314 y3238 w356 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">2,93% </div></td><td class=\"c x316 y3238 w390 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td class=\"c x315 y3238 w38f h597\"><div class=\"t m0 x3f h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td></td></tr><tr><td class=\"c x273 y3239 waa8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">AA 5-7 anni (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y323a w38e h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Tasso di infla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x314 y323a w356 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td></td><td class=\"c x315 y323a w38f h568\"><div class=\"t m0 x3f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3,04% </div></td><td class=\"c x316 y323a w390 h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">5,9% per il 2023<span class=\"_ _0\"></span> (**)<span class=\"_ _324\"> </span></div></td></tr></table>(*) Indice Iboxx<span class=\"_ _0\"></span> Euro Corpor<span class=\"_ _0\"></span>ate AA 7-10 per gl<span class=\"_ _0\"></span>i anni 2023 e 2022<span class=\"_ _0\"></span> (**) <span class=\"fse\">2,3% per il 2024, 2,0<span class=\"_ _0\"></span>% dal 2025  </span>Si deve <span class=\"_ _1\"></span>precisare <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he l\u2019ele<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>dei pro<span class=\"_ _1\"></span>cessi <span class=\"_ _1\"></span>valutativi <span class=\"_ _1\"></span>sopra <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornito <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consentire<span class=\"_ _324\"> </span> al lettore una migliore comprensione delle principal<span class=\"_ _1\"></span>i aree di incertezza, ma non \u00e8 <span class=\"_ _1\"></span>inteso in alcun modo a<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> suggerire che assunzioni alternative, al<span class=\"_ _1\"></span>lo stato attuale, possano ess<span class=\"_ _1\"></span>ere pi\u00f9 appropriate.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>alla <span class=\"_ _2c\"> </span>sezione <span class=\"_ _2c\"> </span>\u201cTratt<span class=\"_ _1\"></span>amento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span>pers<span class=\"_ _1\"></span>onale  <span class=\"ff2\">-  </span>Voce <span class=\"_ _2d\"> </span>90\u201d<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> contenuto <span class=\"_ _40\"> </span>nella <span class=\"_ _47\"> </span>\u201cParte <span class=\"_ _40\"> </span>B <span class=\"_ _47\"> </span><span class=\"ff2\">- <span class=\"_ _40\"> </span></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ullo <span class=\"_ _47\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _40\"> </span>pat<span class=\"_ _1\"></span>rimoniale <span class=\"_ _47\"> </span>consolidato\u201d <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>Not<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> integrativa. Continuit\u00e0 aziendale<span class=\"_ _324\"> </span> Il <span class=\"_ _47\"> </span>presente <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _47\"> </span>re<span class=\"_ _2\"></span>datt<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>ritenendo <span class=\"_ _40\"> </span>appropriato <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>pr<span class=\"_ _1\"></span>esupposto <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>continuit\u00e0 <span class=\"_ _47\"> </span>aziendale. <span class=\"_ _47\"> </span>In<span class=\"_ _324\"> </span> considerazione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>solidit\u00e0 <span class=\"_ _2c\"> </span>patrimoniale <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>gestione <span class=\"_ _2c\"> </span>operativa <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>crescita <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>riferimento <span class=\"_ _2c\"> </span>alle<span class=\"_ _324\"> </span> principali <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _3\"></span>commerciali <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>strategico, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>NPL <span class=\"_ _1\"></span>ratio <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _324\"> </span> precedenti <span class=\"_ _40\"> </span>esercizi <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>ulteriori <span class=\"_ _40\"> </span>iniziative <span class=\"_ _47\"> </span>adot<span class=\"_ _0\"></span>tate <span class=\"_ _40\"> </span>per <span class=\"_ _47\"> </span>minimizzare <span class=\"_ _40\"> </span>gli <span class=\"_ _40\"> </span>effetti <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>congiuntura<span class=\"_ _324\"> </span> economica, <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>Amministratori <span class=\"_ _29\"></span>hanno <span class=\"_ _3\"></span>infatti <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>ragionevole <span class=\"_ _3\"></span>aspettativa <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>continuer\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>la<span class=\"_ _324\"> </span> sua <span class=\"_ _29\"></span>esistenza <span class=\"_ _3b\"></span>operativa <span class=\"_ _3\"></span>in <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>futuro <span class=\"_ _29\"></span>prevedibile <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>hanno <span class=\"_ _3b\"></span>predisposto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>nella <span class=\"_ _3b\"></span>presunzione <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span> continuit\u00e0 aziendale. Gli A<span class=\"_ _1\"></span>mministratori rit<span class=\"_ _1\"></span>engono pertanto che i rischi <span class=\"_ _1\"></span>e le incertezze a cui il <span class=\"_ _1\"></span>Banco potr\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> andare <span class=\"_ _1\"></span>incontro <span class=\"_ _1\"></span>nello <span class=\"_ _3\"></span>svolgimento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>considerando <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>perdurare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>negativi<span class=\"_ _324\"> </span> del contesto macroeconomico richiamato<span class=\"_ _1\"></span>, non siano tali da generare dubbi s<span class=\"_ _1\"></span>ulla continuit\u00e0 aziendale.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> Per <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>presidi <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _3\"></span>rinvio <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessiva <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _1\"></span>E <span class=\"_ _3b\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>Informazioni <span class=\"_ _3\"></span>sui <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>sulle relative politiche di copertura\u201d, nonch\u00e9 a quan<span class=\"_ _1\"></span>to illustr<span class=\"_ _1\"></span>ato nella Relazione sulla gestione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-765": {
   "value": "Utilizzo di stime e assunzioni nella predispo<span class=\"_ _1\"></span>sizione del bilancio La <span class=\"_ _3f\"> </span>redazione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3f\"> </span>richiede <span class=\"_ _3f\"> </span>anche <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>corso <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>stime <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>assunzioni <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>possono <span class=\"_ _3f\"> </span>determinare<span class=\"_ _324\"> </span>significativi effetti sui valori iscritti nello stato patrimoniale <span class=\"_ _0\"></span>e nel conto economico, nonch\u00e9 sull\u2019informativa<span class=\"_ _324\"> </span>di bilancio.<span class=\"_ _324\"> </span>L\u2019impiego <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>stime implica <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>utilizzo delle <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li e <span class=\"_ _1\"></span>l\u2019adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _1\"></span>valutazioni <span class=\"_ _1\"></span>soggettive,<span class=\"_ _324\"> </span>fondate anche <span class=\"ff5\">sull\u2019esperienza stori<span class=\"_ _1\"></span>ca, ai fini della formulazione di assunzio<span class=\"_ _1\"></span>ni ragionevoli per la rilevazione<span class=\"_ _324\"> </span></span>dei <span class=\"_ _3\"></span>fatti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>natura, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>quindi <span class=\"_ _3\"></span>possib<span class=\"_ _1\"></span>ile <span class=\"_ _3\"></span>escludere <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>ipotesi <span class=\"_ _3\"></span>assunte, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto<span class=\"_ _324\"> </span>ragionevoli, <span class=\"_ _0\"></span>possano <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>trovare conferma <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>futuri sce<span class=\"_ _0\"></span>nari <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>trover\u00e0 <span class=\"_ _2\"></span>ad operare. <span class=\"_ _2\"></span>I <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span>che si consuntiveranno <span class=\"_ _0\"></span>in futuro potrebbero pertanto differire dalle <span class=\"_ _0\"></span>stime effettuate ai fini <span class=\"_ _0\"></span>della redazione<span class=\"_ _324\"> </span>della <span class=\"_ _29\"></span>situazione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>economica <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>riferimento <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>potrebbero <span class=\"_ _29\"></span>con<span class=\"_ _3\"></span>seguentemente<span class=\"_ _324\"> </span>rendersi necessarie <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi non <span class=\"_ _1\"></span>prevedibili<span class=\"_ _1\"></span> n\u00e9 sti<span class=\"_ _1\"></span>mabili ris<span class=\"_ _1\"></span>petto al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>contabile <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _324\"> </span>e delle passivit\u00e0 iscritte nello sta<span class=\"_ _1\"></span>to patrimoniale.<span class=\"_ _324\"> </span>Le principali fattispecie per le quali \u00e8 util<span class=\"_ _1\"></span>izzato l\u2019impiego di stime e valutaz<span class=\"_ _1\"></span>ioni soggettive sono:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">nei <span class=\"_ _3\"></span>modelli <span class=\"_ _29\"></span>valutativi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _3\"></span>utilizzat<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>svolgimento <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>alle<span class=\"_ _324\"> </span></span></span>partecipazioni e alle immobiliz<span class=\"_ _1\"></span>zazioni immateriali a vita indefinita (avviamenti);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">la <span class=\"_ _3d\"> </span>quantificazione <span class=\"_ _3d\"> </span>delle  perdite  per <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>duzione  di  valo<span class=\"_ _1\"></span>re  dei  crediti <span class=\"_ _3d\"> </span>e, <span class=\"_ _3d\"> </span>in  genere,  delle  at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _324\"> </span></span></span>finanziarie;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">la <span class=\"_ _2c\"> </span>determinazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2c\"> </span>fair <span class=\"_ _2c\"> </span>value <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2c\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>utilizz<span class=\"_ _1\"></span>are <span class=\"_ _2c\"> </span>ai <span class=\"_ _2c\"> </span>fini <span class=\"_ _2c\"> </span>dell\u2019informativa <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span>bilancio;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff5\">l\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>valutativi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>quotati <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span></span></span>mercati attivi; -<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">la quantificaz<span class=\"_ _1\"></span>ione dei fondi del personale e dei fondi ris<span class=\"_ _1\"></span>chi e oneri;<span class=\"_ _324\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span><span class=\"ff2\">le stime e le assunzio<span class=\"_ _1\"></span>ni sulla recuperabilit\u00e0 della fiscali<span class=\"_ _1\"></span>t\u00e0 differita attiva.<span class=\"_ _324\"> </span></span></span>La <span class=\"_ _3f\"> </span>descrizione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>politiche <span class=\"_ _3f\"> </span>contabili <span class=\"_ _3f\"> </span>applicate <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>aggregati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>fornisce <span class=\"_ _3f\"> </span>maggiori<span class=\"_ _324\"> </span>dettagli informativi sulle <span class=\"_ _2\"></span>assunzioni e <span class=\"_ _0\"></span>valutazioni soggettive <span class=\"_ _2\"></span>uti<span class=\"_ _1\"></span>lizzate nella <span class=\"_ _0\"></span>redazione <span class=\"_ _2\"></span>del presente bilancio.<span class=\"_ _324\"> </span>Rischi e incertezze nell\u2019attuale contes<span class=\"_ _1\"></span>to macroeconomico e geo<span class=\"_ _1\"></span>politico<span class=\"_ _324\"> </span>Tra <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>principali <span class=\"_ _3\"></span>fattori <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>incertezza <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>potrebbero <span class=\"_ _3\"></span>incidere <span class=\"_ _3\"></span>sugli <span class=\"_ _29\"></span>scenari <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span>trover\u00e0 <span class=\"_ _3d\"> </span>ad  operare <span class=\"_ _3d\"> </span>non  devono  essere <span class=\"_ _3d\"> </span>sottovalutati  g<span class=\"_ _1\"></span>li  effetti <span class=\"_ _3d\"> </span>negativi <span class=\"_ _46\"> </span>sull\u2019economia <span class=\"_ _46\"> </span>g<span class=\"_ _1\"></span>lobale <span class=\"_ _46\"> </span>e <span class=\"_ _3d\"> </span>italiana<span class=\"_ _324\"> </span>direttamente  o <span class=\"_ _3d\"> </span>indirettamente  colle<span class=\"_ _1\"></span>gati  al <span class=\"_ _3d\"> </span>perdurare  delle <span class=\"_ _3d\"> </span>tensioni  geopolitiche <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>dei  conflitti <span class=\"_ _3d\"> </span>bellici  (in<span class=\"_ _324\"> </span>particolare <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>Europa <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>Medioriente) <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>aumentano <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>rischi <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>contesto <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>escalation <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>guerre<span class=\"_ _324\"> </span>commerciali, tassi di <span class=\"_ _0\"></span>interesse ancora al<span class=\"_ _0\"></span>ti, tensioni nelle<span class=\"_ _0\"></span> catene <span class=\"_ _0\"></span>di fornitura di ma<span class=\"_ _0\"></span>terie prime st<span class=\"_ _0\"></span>rategiche e prezzi<span class=\"_ _324\"> </span>elevati.<span class=\"_ _324\"> </span>Le <span class=\"_ _0\"></span>iniziative <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>Banche <span class=\"_ _2\"></span>Centrali <span class=\"_ _0\"></span>intraprese <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>del 202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>contrastato, <span class=\"_ _2\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>calo <span class=\"_ _0\"></span>progressivo<span class=\"_ _324\"> </span>dei tassi <span class=\"_ _1\"></span>di interesse, la dinamica dell\u2019inflazione<span class=\"_ _1\"></span>, che ha evidenziando un<span class=\"_ _1\"></span> andamento decrescente pi\u00f9 lento <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>quanto <span class=\"_ _3b\"> </span>immaginato. <span class=\"_ _3b\"> </span>L\u2019inflazione <span class=\"_ _3b\"> </span>interna <span class=\"_ _3b\"> </span>infatti <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>registrato <span class=\"_ _3b\"> </span>una <span class=\"_ _29\"></span>fle<span class=\"_ _1\"></span>ssione <span class=\"_ _3b\"> </span>ma <span class=\"_ _3b\"></span>resta <span class=\"_ _29\"></span>ele<span class=\"_ _1\"></span>vata, <span class=\"_ _3b\"> </span>principalmente<span class=\"_ _324\"> </span>perch\u00e9 <span class=\"_ _3\"></span>salari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>determinati <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>ttori <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>stanno <span class=\"_ _3\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _3\"></span>adeguando <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>passa<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>remento <span class=\"_ _1\"></span>dell\u2019inflazione<span class=\"_ _324\"> </span>con <span class=\"_ _3b\"> </span>considerevole <span class=\"_ _29\"></span>ritardo. <span class=\"_ _29\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>condizioni <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>finanziamento <span class=\"_ _3b\"> </span>restano <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>ringenti, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>quanto <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>politica <span class=\"_ _3b\"></span>monetaria<span class=\"_ _324\"> </span>permane restrittiva. <span class=\"_ _1\"></span>Questi elementi, unitamente alla <span class=\"_ _1\"></span>sempre maggiore consapevolezza del r<span class=\"_ _1\"></span>ischio climatico a<span class=\"_ _324\"> </span>livello internazionale, rappresentano i principali elementi di incertezza per gli scenari futuri.<span class=\"_ _324\"> </span>Al <span class=\"_ _3b\"> </span>riguardo, <span class=\"_ _3b\"> </span>viene <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>seguito <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>ornita <span class=\"_ _3b\"> </span>un\u2019illustrazione <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>sostenibilit\u00e0 <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span>quindi <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ocessi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>stima <span class=\"_ _29\"></span>che<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3b\"></span>in <span class=\"_ _3\"></span>gener<span class=\"_ _1\"></span>ale, <span class=\"_ _29\"></span>richiedono <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>ricorso <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>significativi <span class=\"_ _3\"></span>ele<span class=\"_ _1\"></span>menti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>giudizio <span class=\"_ _29\"></span>nella<span class=\"_ _324\"> </span>selezione  di  ipotesi <span class=\"_ _2c\"> </span>ed  assunzioni  sottostanti  e<span class=\"_ _0\"></span>  le <span class=\"_ _2c\"> </span>conseguenti  soluzioni  applicative  adot<span class=\"_ _0\"></span>tate  dal  Gruppo,<span class=\"_ _324\"> </span>allineandole a<span class=\"_ _0\"></span>ll\u2019evoluzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contesto <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>empo per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tempo <span class=\"_ _0\"></span>riscontrata, <span class=\"_ _0\"></span>consapevole <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">el prop<span class=\"_ _0\"></span>rio ruolo <span class=\"_ _2\"></span>nel forni<span class=\"_ _0\"></span>re<span class=\"_ _324\"> </span></span>il necessario <span class=\"_ _1\"></span>supporto ai <span class=\"_ _1\"></span>propri stakeholder, persone e imprese, <span class=\"_ _1\"></span>nell\u2019attuale contesto caratter<span class=\"_ _1\"></span>izzato da rilevanti<span class=\"_ _324\"> </span>fattori di incertezza e volatilit\u00e0.<span class=\"_ _324\"> </span>Rischio di sostenibilit\u00e0<span class=\"_ _324\"> </span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sostenibilit\u00e0 <span class=\"_ _1\"></span>come<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>effetto <span class=\"_ _1\"></span>negativo <span class=\"_ _3\"></span>significativo <span class=\"_ _1\"></span>sulle <span class=\"_ _3\"></span>proprie<span class=\"_ _324\"> </span>prestazioni, <span class=\"_ _3b\"> </span>inclusi <span class=\"_ _29\"></span>effetti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>reputazionali, <span class=\"_ _3b\"> </span>dovuto <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>eventi <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>condizioni <span class=\"_ _29\"></span>ambientali, <span class=\"_ _3b\"> </span>sociali <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>governance <span class=\"_ _29\"></span>(ESG) <span class=\"_ _29\"></span>attual<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sostenibilit\u00e0 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>quindi <span class=\"_ _29\"></span>considerato <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>dri<span class=\"_ _1\"></span>ver <span class=\"_ _29\"></span>trasversal<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dei<span class=\"_ _324\"> </span>rischi <span class=\"_ _3\"></span>esistenti <span class=\"_ _3\"></span>(i <span class=\"_ _3\"></span>convenzionali <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza <span class=\"_ _3\"></span>prudenziale) <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>delineato <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>tassonomia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>rischi<span class=\"_ _324\"> </span>del <span class=\"_ _3\"></span>Gr<span class=\"_ _1\"></span>uppo, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>pu\u00f2<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ulteriormente <span class=\"_ _3\"></span>acutizzare <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>sta <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _29\"></span>affrontando. <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>Gruppo <span class=\"_ _29\"></span>pu\u00f2<span class=\"_ _324\"> </span>essere esposto al rischio <span class=\"_ _0\"></span>di sostenibilit\u00e0 attraverso le <span class=\"_ _0\"></span>proprie operazioni e <span class=\"_ _0\"></span>impegni strategici e<span class=\"_ _0\"></span> dalle attivit\u00e0<span class=\"_ _324\"> </span>delle sue varie controparti a monte e a valle n<span class=\"_ _1\"></span>ella catena del valore.<span class=\"_ _324\"> </span>Il rischio <span class=\"_ _1\"></span>di credito<span class=\"_ _1\"></span> \u00e8 co<span class=\"_ _1\"></span>nsiderato il<span class=\"_ _1\"></span> tipo <span class=\"_ _1\"></span>di ri<span class=\"_ _1\"></span>schio pi\u00f9 <span class=\"_ _1\"></span>materialmente <span class=\"_ _1\"></span>influenzato <span class=\"_ _1\"></span>dai dri<span class=\"_ _1\"></span>ver di <span class=\"_ _1\"></span>sostenibilit\u00e0 <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>lungo termine<span class=\"_ _0\"></span>, di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ui il <span class=\"_ _0\"></span>rischio climatico <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>attualmente il <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>urgente <span class=\"_ _0\"></span>di tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>driver correlati <span class=\"_ _0\"></span>all'ESG in <span class=\"_ _2\"></span>grado<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>influenzare <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Gruppo<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>rischi<span class=\"_ _324\"> </span>correlati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>clima <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>considerati <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>rilevanti <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>impi<span class=\"_ _1\"></span>ego <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>matico<span class=\"_ _324\"> </span>riguarda <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>rischi di <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ransizione, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>associati al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un'economia <span class=\"_ _3\"></span>a bas<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>emissioni <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>carbonio, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3f\"> </span>fisici <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3f\"> </span>dai <span class=\"_ _3f\"> </span>cambiamenti <span class=\"_ _3b\"> </span>cli<span class=\"_ _1\"></span>matici <span class=\"_ _3f\"> </span>previsti, <span class=\"_ _3b\"> </span>inclusi <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>cambiamenti <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>lungo<span class=\"_ _324\"> </span>termine <span class=\"_ _2d\"> </span>(cambiamenti <span class=\"_ _2d\"> </span>cronici) <span class=\"_ _2d\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>cambiamenti <span class=\"_ _2d\"> </span>causati <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>eventi <span class=\"_ _2d\"> </span>(cambi<span class=\"_ _1\"></span>amenti <span class=\"_ _2d\"> </span>acut<span class=\"_ _1\"></span>i) <span class=\"_ _2d\"> </span>nei <span class=\"_ _2d\"> </span>modelli<span class=\"_ _324\"> </span>meteorologici. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _1\"></span>influenzato <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>entrambi <span class=\"_ _1\"></span>questi <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>correlati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>clima <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>lungo <span class=\"_ _1\"></span>termine <span class=\"_ _3\"></span>e si <span class=\"_ _3\"></span>stanno <span class=\"_ _1\"></span>compiendo <span class=\"_ _1\"></span>sforz<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>migliorare la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>visione <span class=\"_ _3\"></span>a lungo <span class=\"_ _3\"></span>termine del <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>climatico<span class=\"_ _324\"> </span>nei diversi settori merceologici.<span class=\"_ _324\"> </span>Nel corso dell\u2019esercizio di riferimento il Gruppo<span class=\"_ _1\"></span> ha perfezionato<span class=\"_ _3\"></span><span class=\"ff2\"> l'analisi dei canali di trasmissione dei rischi<span class=\"_ _324\"> </span></span>climatico-ambientali<span class=\"_ _324\"> </span>90 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ui <span class=\"_ _3\"></span>risch<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>finanziari, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rispetto <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>tassonomia <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>definita <span class=\"_ _1\"></span>dalle <span class=\"_ _3\"></span>Autorit\u00e0 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>Vigilanza <span class=\"_ _3\"></span>Europea <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Nazionale, <span class=\"_ _1\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>complessit\u00e0 <span class=\"_ _3\"></span>operativa, <span class=\"_ _3\"></span>dime<span class=\"_ _0\"></span>nsionale <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>organizzativa<span class=\"_ _324\"> </span>del Gruppo. A seguito d<span class=\"_ _1\"></span>ell'analisi dei canali <span class=\"_ _1\"></span>di trasmissione <span class=\"_ _1\"></span>il Gr<span class=\"_ _1\"></span>uppo ha condott<span class=\"_ _1\"></span>o un'analisi di materialit\u00e0<span class=\"_ _324\"> </span>finanziaria <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>l'obiettivo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>identificare <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>oppo<span class=\"_ _1\"></span>rtunit\u00e0 <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>ha<span class=\"_ _1\"></span>nno <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"> </span>si <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _3b\"> </span>preve<span class=\"_ _1\"></span>dere<span class=\"_ _324\"> </span>un'influenza  rilevante <span class=\"_ _2c\"> </span>sullo  sviluppo  del <span class=\"_ _2c\"> </span>Gruppo,  sulla <span class=\"_ _2c\"> </span>sua  situazione  patrimoniale-finanziari<span class=\"_ _1\"></span>a,  risultato<span class=\"_ _324\"> </span>economico, sui flussi finanziari, nel breve medio o lun<span class=\"_ _1\"></span>go termine.<span class=\"_ _324\"> </span>A <span class=\"_ _3f\"> </span>fronte <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>evidenze <span class=\"_ _2d\"> </span>emerse, <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3f\"> </span><span class=\"ff5\">ha <span class=\"_ _3f\"> </span>quindi <span class=\"_ _2d\"> </span>svolto <span class=\"_ _3f\"> </span>l\u2019</span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>accertamento <span class=\"_ _3f\"> </span>focalizzata <span class=\"_ _2d\"> </span>sulla<span class=\"_ _324\"> </span>valutazione <span class=\"_ _3\"></span>(delle <span class=\"_ _1\"></span>opportunit\u00e0 <span class=\"_ _3\"></span>e) <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico<span class=\"_ _1\"></span>-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>transizione),<span class=\"_ _324\"> </span>funzionale <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quantificazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ugli <span class=\"_ _3\"></span>attivi <span class=\"_ _1\"></span>aziendali. <span class=\"_ _3\"></span>L'identificazione, <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>mon<span class=\"_ _1\"></span>itoraggio<span class=\"_ _324\"> </span>e l'accertamento dei rischi climatico-ambientale \u00e8 quindi integrato nel processo di gestione complessiva<span class=\"_ _324\"> </span>dei <span class=\"_ _2c\"> </span>rischi  finanziari <span class=\"_ _2c\"> </span>gi\u00e0 <span class=\"_ _2c\"> </span>presidiati  dal <span class=\"_ _2c\"> </span>Gruppo. <span class=\"_ _2c\"> </span>Le  analisi <span class=\"_ _2c\"> </span>sopra  me<span class=\"_ _0\"></span>nzionate <span class=\"_ _2c\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _2c\"> </span>condotte <span class=\"_ _2c\"> </span>sugli  attivi<span class=\"_ _324\"> </span>aziendali <span class=\"_ _2d\"> </span>(es. <span class=\"_ _2d\"> </span>crediti, <span class=\"_ _2d\"> </span>imm<span class=\"_ _1\"></span>obili <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia, <span class=\"_ _2c\"> </span>immobili <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>propriet\u00e0) <span class=\"_ _2d\"> </span>utili<span class=\"_ _1\"></span>zzando <span class=\"_ _2d\"> </span>score <span class=\"_ _2d\"> </span>ESG <span class=\"_ _2d\"> </span>forniti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>info<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>provider <span class=\"_ _1\"></span>esterni <span class=\"_ _3\"></span>che t<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>in consideraz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>div<span class=\"_ _1\"></span>ersi <span class=\"_ _3\"></span>scenari climatici. <span class=\"_ _3\"></span>Nel <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ettaglio <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>score <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>basan<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>sulle <span class=\"_ _2c\"> </span>coordinate  geospaziali <span class=\"_ _2c\"> </span>specifiche <span class=\"_ _2c\"> </span>delle  sedi <span class=\"_ _2d\"> </span>legali  e <span class=\"_ _2d\"> </span>produttiv<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>imprese,  degli <span class=\"_ _2d\"> </span>immobili<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>a<span class=\"_ _324\"> </span>garanzia <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziamenti e <span class=\"_ _2\"></span>degli immobili <span class=\"_ _2\"></span>di propriet\u00e0<span class=\"_ _324\"> </span>91 <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Ba<span class=\"_ _1\"></span>nca e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tengono <span class=\"_ _0\"></span>in considerazione <span class=\"_ _2\"></span>il livello<span class=\"_ _324\"> </span>di sensibilit\u00e0 ai diversi <span class=\"_ _1\"></span>fattori climatico-ambientali in base al s<span class=\"_ _1\"></span>ettore di appartenenza delle controparti.<span class=\"_ _324\"> </span>Il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>continuer\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>af<span class=\"_ _1\"></span>finare <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>metodologia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>man mano <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>saran<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _324\"> </span>pi\u00f9 dati sui rischi climati<span class=\"_ _1\"></span>ci per supportare l'identificaz<span class=\"_ _1\"></span>ione dei rischi sia di transizio<span class=\"_ _1\"></span>ne che fisici allo s<span class=\"_ _1\"></span>copo di<span class=\"_ _324\"> </span>determinare la significativit\u00e0<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span>a, tuttavia, le conclusioni non hanno port<span class=\"_ _1\"></span>ato ad aggiustamenti all<span class=\"_ _3\"></span>o<span class=\"_ _324\"> </span>staging <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>attese <span class=\"_ _3b\"></span>modellizz<span class=\"_ _1\"></span>ate, <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impatti <span class=\"_ _29\"></span>si <span class=\"_ _3b\"></span>manifestano <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>tempo <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3b\"></span>lungo <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"> </span>scadenze <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>finanziamenti. <span class=\"_ _29\"></span>Sia <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span>t<span class=\"_ _1\"></span>ransizione <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>quelli <span class=\"_ _3b\"> </span>fisici <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span>gestiti tramite aggiustamenti di<span class=\"_ _1\"></span> modello (euro 1,9 milioni) e post modello (euro 11,1 milio<span class=\"_ _1\"></span>ni) che coprono i<span class=\"_ _324\"> </span>rischi correlati alla componente climatico<span class=\"_ _1\"></span>-ambientale nel suo compl<span class=\"_ _1\"></span>esso (euro 13,0 <span class=\"_ _1\"></span>milioni).<span class=\"_ _324\"> </span>Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>informazioni  si <span class=\"_ _2d\"> </span>fa <span class=\"_ _2c\"> </span>rimando  a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2c\"> </span>illus<span class=\"_ _1\"></span>trato <span class=\"_ _2c\"> </span>nella <span class=\"_ _2c\"> </span>nota <span class=\"_ _2c\"> </span>\u201cInclusi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>climatico<span class=\"_ _324\"> </span>ambientale <span class=\"_ _2\"></span>(fisico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ansizione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u201c2.3 <span class=\"_ _0\"></span>Metodi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>misurazione <span class=\"_ _2\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>attese\u201d <span class=\"_ _0\"></span>contenuto<span class=\"_ _324\"> </span>nella <span class=\"ff6\">Parte <span class=\"_ _1\"></span>E <span class=\"ffc\">\u2013</span> <span class=\"_ _1\"></span>Informazioni s<span class=\"_ _1\"></span>ui rischi e <span class=\"_ _1\"></span>sulle relat<span class=\"_ _1\"></span>ive politiche di <span class=\"_ _1\"></span>copertura<span class=\"_ _1\"></span></span> <span class=\"_ _1\"></span>della presente Nota <span class=\"_ _1\"></span>Integrativa,<span class=\"_ _324\"> </span>in corrispondenza della sez<span class=\"_ _1\"></span>ione dedicata al rischio di <span class=\"_ _1\"></span>credito.<span class=\"_ _324\"> </span>Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>di accertamento c<span class=\"_ _1\"></span>ondotte <span class=\"_ _1\"></span>alla data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>hanno quindi <span class=\"_ _1\"></span>comportato un <span class=\"_ _1\"></span>aggiornamento <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span>framework <span class=\"_ _47\"> </span>rela<span class=\"_ _0\"></span>tivo <span class=\"_ _47\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>determinazione <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>perdit<span class=\"_ _0\"></span>e <span class=\"_ _47\"> </span>attese<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>sulle <span class=\"_ _40\"> </span>esposizioni <span class=\"_ _47\"> </span>creditizie <span class=\"_ _40\"> </span>iscritte <span class=\"_ _47\"> </span>nell\u2019a<span class=\"_ _0\"></span>ttivo<span class=\"_ _324\"> </span>patrimoniale <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>includere <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>ischio <span class=\"_ _29\"></span>cl<span class=\"_ _1\"></span>imatico <span class=\"_ _29\"></span>ambientale; <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>st<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>invece <span class=\"_ _3\"></span>ag<span class=\"_ _1\"></span>giornati, <span class=\"_ _29\"></span>sempre <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>esito<span class=\"_ _324\"> </span>delle sudd<span class=\"_ _0\"></span>ette analisi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>accertamento, altri <span class=\"_ _0\"></span>framework <span class=\"_ _0\"></span>valutativi (es. <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari, <span class=\"_ _0\"></span>impairment tes<span class=\"_ _0\"></span>t, ecc.).<span class=\"_ _324\"> </span>Determinazione delle perdit<span class=\"_ _1\"></span>e attese sulle esposizioni creditizie isc<span class=\"_ _1\"></span>ritte nell\u2019attivo patrimoniale<span class=\"_ _324\"> </span>Relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>ricor<span class=\"_ _1\"></span>da <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>principio <span class=\"_ _0\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>Strumenti Finanziari <span class=\"_ _0\"></span>richiede <span class=\"_ _2\"></span>espressamente<span class=\"_ _324\"> </span>che <span class=\"_ _3b\"> </span>un\u2019entit\u00e0 <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>ceda <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>stima <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>attese <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3b\"> </span>prende<span class=\"_ _1\"></span>ndo <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>considerazione <span class=\"_ _3b\"> </span>tutte <span class=\"_ _3f\"> </span>le<span class=\"_ _324\"> </span>informazioni correnti e future dis<span class=\"_ _1\"></span>ponibili ritenute ragionevoli e dimostr<span class=\"_ _1\"></span>abili (reasonable and supportabl<span class=\"_ _1\"></span>e).<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>Autorit\u00e0 <span class=\"_ _29\"></span>regolamentari <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>vigilanza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>europee <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tandard <span class=\"_ _3\"></span>setter <span class=\"_ _29\"></span>(le <span class=\"_ _3\"></span>Autorit\u00e0) <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>espresse<span class=\"_ _324\"> </span>sull\u2019argomento <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _1\"></span>concordi <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>suggerire <span class=\"_ _1\"></span>estrema <span class=\"_ _1\"></span>caut<span class=\"_ _1\"></span>ela <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>modifica<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>scenari va<span class=\"_ _1\"></span>lutativi, <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>partire dalla fase di pi\u00f9 acuta incertezza n<span class=\"_ _1\"></span>el 2020. In <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span>durare <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>motivaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>sottos<span class=\"_ _1\"></span>tanti, <span class=\"_ _3\"></span>restano <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>confermate <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>scelte <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uo<span class=\"_ _324\"> </span>tempo <span class=\"_ _2c\"> </span>individuate <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>corso<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>20 <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>predisposizione <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>relaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _2c\"> </span>che, <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce<span class=\"_ _324\"> </span>dell\u2019andamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>macroeconomico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span><span class=\"ff2\">ferimento, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span>calibrazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>affinamento <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>dell\u2019evoluzione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>quadro <span class=\"_ _2\"></span>macroecono<span class=\"_ _1\"></span>mico <span class=\"_ _2\"></span>generale <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>settore.<span class=\"_ _324\"> </span>Il <span class=\"_ _3b\"> </span><span class=\"ls0\">Gruppo <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>analizzato <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>aspetti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lutazione <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>allineamento <span class=\"_ _3f\"> </span>alle <span class=\"_ _3b\"> </span>indicaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"> </span>re<span class=\"_ _1\"></span>gulators<span class=\"_ _324\"> </span></span>tenendo <span class=\"_ _3\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>indic<span class=\"_ _1\"></span>azioni <span class=\"_ _3\"></span>contenute <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>doc<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>pubblicati <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>diverse <span class=\"_ _29\"></span>istituzioni <span class=\"_ _29\"></span>internazionali<span class=\"_ _324\"> </span>(ESMA, <span class=\"_ _2\"></span>EBA, <span class=\"_ _0\"></span>BCE-SSM, <span class=\"_ _2\"></span>IFRS Foundation), <span class=\"_ _2\"></span>mirando <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>rag<span class=\"ff5\">giungim<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>equilib<span class=\"_ _1\"></span>rio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>l\u2019esigenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>evitare<span class=\"_ _324\"> </span></span>ipotesi <span class=\"_ _3b\"></span>eccessivamente <span class=\"_ _29\"></span>procicli<span class=\"_ _1\"></span>che <span class=\"_ _29\"></span>nei <span class=\"_ _3b\"></span>modelli <span class=\"_ _3b\"></span>utilizzati <span class=\"_ _29\"></span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"></span>stima <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>attese <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>crediti <span class=\"_ _3b\"> </span>e <span class=\"_ _29\"></span>la<span class=\"_ _324\"> </span>necessit\u00e0 di <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sicurare <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>correlati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Ban<span class=\"_ _3\"></span>co \u00e8 <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>sar\u00e0) <span class=\"_ _1\"></span>esposto,<span class=\"_ _324\"> </span>si riflettano adeguatamente nelle valutazioni co<span class=\"_ _1\"></span>ntabili e prudenziali.<span class=\"_ _324\"> </span>Pertanto, <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>elementi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incertezz<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambiamento macroeconomico <span class=\"_ _0\"></span>ancora <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>esenti<span class=\"_ _324\"> </span>nell\u2019attuale <span class=\"_ _d2\"> </span><span class=\"ff2\">contesto <span class=\"_ _41\"> </span>di <span class=\"_ _d2\"> </span>mercato, <span class=\"_ _d2\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>ha <span class=\"_ _41\"> </span>ritenuto <span class=\"_ _d2\"> </span>opportuno<span class=\"_ _1\"></span> <span class=\"_ _d2\"> </span>aggiornare <span class=\"_ _d2\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _d2\"> </span>previsioni<span class=\"_ _324\"> </span></span>macroeconomiche <span class=\"_ _40\"> </span>uti<span class=\"_ _1\"></span>lizzate <span class=\"_ _47\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _47\"> </span>perdite <span class=\"_ _40\"> </span>attese <span class=\"_ _47\"> </span>al <span class=\"_ _40\"> </span>fine <span class=\"_ _40\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>include<span class=\"_ _0\"></span>re <span class=\"_ _47\"> </span>gli <span class=\"_ _40\"> </span>elementi <span class=\"_ _47\"> </span>di<span class=\"_ _324\"> </span>cambiamento macroeconomico<span class=\"_ _1\"></span> attuali e prospettici fo<span class=\"_ _1\"></span>rniti dai provider specializzati. In <span class=\"_ _8e\"> </span>relazione <span class=\"_ _8d\"> </span>ai <span class=\"_ _8e\"> </span>persis<span class=\"_ _1\"></span>tenti <span class=\"_ _8d\"> </span>elementi <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>incertezza <span class=\"_ _8e\"> </span>negli <span class=\"_ _8d\"> </span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _8d\"> </span>macro<span class=\"_ _1\"></span>economici <span class=\"_ _8e\"> </span>gi\u00e0 <span class=\"_ _8e\"> </span>richiamati <span class=\"_ _8e\"> </span>e<span class=\"_ _324\"> </span>coerentemente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>regulators, <span class=\"_ _29\"></span>nonch\u00e9 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>massima <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tenzione <span class=\"_ _3\"></span>applicato<span class=\"_ _324\"> </span>nel <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _0\"></span>andamentale <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>esposizioni <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _2\"></span>adottato nei <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Banca <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>ritenuto<span class=\"_ _324\"> </span>opportuno continuare ad adottare un approccio di prudenza nella valutazione degli impatti di <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _1\"></span>lungo periodo in relazione anche ai nuovi fatt<span class=\"_ _1\"></span>ori di rischio emergenti, definendo ag<span class=\"_ _1\"></span>giustamenti post modello.<span class=\"_ _3\"></span> Le <span class=\"_ _a7\"> </span>principali <span class=\"_ _a7\"> </span>caratteristiche <span class=\"_ _a7\"> </span>del <span class=\"_ _a7\"> </span>modello <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>perdita <span class=\"_ _a7\"> </span>attesa, <span class=\"_ _a7\"> </span>degli <span class=\"_ _a7\"> </span>scenar<span class=\"_ _1\"></span>i macroeconomici <span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>incorporati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>interventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>management o<span class=\"_ _1\"></span>verlay, in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>considerati gli <span class=\"_ _40\"> </span>effetti <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>cambiam<span class=\"_ _1\"></span>ento <span class=\"_ _40\"> </span>climatico,<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span><span class=\"ff5\">sono <span class=\"_ _40\"> </span>pi\u00f9 <span class=\"_ _3d\"> </span>nel <span class=\"_ _40\"> </span>dettaglio <span class=\"_ _40\"> </span>descritti <span class=\"_ _40\"> </span>nella <span class=\"_ _40\"> </span>successiva <span class=\"_ _40\"> </span>\u201cParte <span class=\"_ _40\"> </span>E <span class=\"_ _47\"> </span>\u2013</span> Informazioni sui rischi e sulle relative po<span class=\"_ _1\"></span>litiche di copertura\u201d cui s<span class=\"_ _1\"></span>i fa rimando.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Anche <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>attese <span class=\"_ _40\"> </span>sul <span class=\"_ _47\"> </span>portafoglio <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>deteriorato <span class=\"_ _47\"> </span>(stage <span class=\"_ _3d\"> </span>3) <span class=\"_ _40\"> </span>impl<span class=\"_ _1\"></span>ica significativi <span class=\"_ _1\"></span>elementi di giudizio<span class=\"_ _1\"></span>, con <span class=\"_ _1\"></span>particolare riferimento alla <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>dei flussi <span class=\"_ _1\"></span>ritenuti recuperabili e <span class=\"_ _1\"></span>della relativa <span class=\"_ _1\"></span>tempistica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>recupero. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>agito <span class=\"_ _1\"></span>con gli <span class=\"_ _3\"></span>opportuni interventi al <span class=\"_ _1\"></span>fine di <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ter <span class=\"_ _1\"></span>adeguatamente <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>contingente <span class=\"_ _1\"></span>legato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>contest<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>ed assicurare <span class=\"_ _8e\"> </span>comunque <span class=\"_ _10\"> </span>la <span class=\"_ _8e\"> </span>cor<span class=\"_ _1\"></span>retta <span class=\"_ _8e\"> </span>classificaz<span class=\"_ _1\"></span>ione <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>recuperabilit\u00e0 <span class=\"_ _8e\"> </span>delle <span class=\"_ _10\"> </span>e<span class=\"_ _1\"></span>sposiz<span class=\"_ _1\"></span>ioni classificate <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>deteriorato <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>conseguente <span class=\"_ _3b\"> </span>riflesso <span class=\"_ _3b\"></span>sul <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>periodo, <span class=\"_ _29\"></span>tenuto conto <span class=\"_ _1\"></span>delle cessio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>nel frattempo <span class=\"_ _1\"></span>intervenute <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>possib<span class=\"_ _1\"></span>ili future <span class=\"_ _1\"></span>opportunit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>derisk<span class=\"_ _1\"></span>ing in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con la propria NPLs strategy.  Alla luce di quanto sopra esposto, non si pu\u00f2 escludere che differenti metodol<span class=\"_ _1\"></span>ogie, parametri, assunzioni nella <span class=\"_ _3b\"></span>determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>recuperabile<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>creditizie <span class=\"_ _3b\"> </span>(influenzati <span class=\"_ _3b\"> </span>peraltro <span class=\"_ _3b\"> </span>anch<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>da possibili strategie <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>ternative di <span class=\"_ _2\"></span>recupero delle stesse, deliberate <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>competenti<span class=\"_ _1\"></span> organi <span class=\"_ _2\"></span>az<span class=\"_ _1\"></span>iendali, nonch\u00e9 dall\u2019evoluzione del <span class=\"_ _2\"></span>contes<span class=\"_ _1\"></span>to economico<span class=\"ff2\">-finanziario e <span class=\"_ _0\"></span>regolamentare di <span class=\"_ _2\"></span>riferimento) possano determinare </span>valutazioni differenti <span class=\"_ _2\"></span>rispetto a <span class=\"_ _2\"></span>quelle condotte <span class=\"_ _2\"></span>ai fini <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>redazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>presente documento di <span class=\"_ _2\"></span>bilancio. Per gli aggiornamenti <span class=\"_ _0\"></span>introdotti nella misurazione <span class=\"_ _0\"></span>delle perdite <span class=\"_ _0\"></span>attese sulle espo<span class=\"_ _0\"></span>sizioni non deteriorate si fa rinvio a quanto illustr<span class=\"_ _1\"></span>ato nella \u201cParte E <span class=\"ff2\">-</span>\u2013<span class=\"ff2\"> </span>Info<span class=\"_ _1\"></span>rmazioni sui ris<span class=\"_ _1\"></span>chi e sulle relative politiche di copertura\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Valorizzazione degli strumenti finanziari al fai<span class=\"_ _1\"></span>r value<span class=\"_ _1\"></span> Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>informativa <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>aggiornare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti finanziari al fair value sulla <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e delle <span class=\"_ _0\"></span>correnti condizioni di mercato, in line<span class=\"_ _0\"></span>a con quanto previsto dall\u2019IFRS 13 Valutazione del fair value e dall<span class=\"_ _1\"></span>a Policy di fair value di Gruppo<span class=\"_ _1\"></span>. In <span class=\"_ _1\"></span>particolare, <span class=\"_ _3\"></span>per gli <span class=\"_ _3\"></span>investimenti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>derivano <span class=\"_ _3\"></span>il lo<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>direttamente, nel <span class=\"_ _3\"></span>caso <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>titoli quotati, <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>indirettament<span class=\"_ _1\"></span>e, <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>investimenti <span class=\"_ _8e\"> </span>convertibili <span class=\"_ _8d\"> </span>o <span class=\"_ _8e\"> </span>strettamente <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>egati <span class=\"_ _8d\"> </span>a <span class=\"_ _8e\"> </span>strumenti quotati/valutati <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>multipli <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>quotazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2c\"> </span>(valutati <span class=\"_ _2d\"> </span>quindi <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>metodologie ascrivibili <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>livelli <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>2), <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>proceduto <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>aggiornare <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>valutazioni <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _3\"></span>di borsa.  \u00c8 <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>ritenersi <span class=\"_ _2d\"> </span>piuttosto <span class=\"_ _2d\"> </span>contenuto <span class=\"_ _3f\"> </span>l\u2019impiego <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>significativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>elementi <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>degli<span class=\"_ _1\"></span> strumenti <span class=\"_ _40\"> </span>finanziari <span class=\"_ _47\"> </span>in <span class=\"_ _3d\"> </span>portafoglio <span class=\"_ _47\"> </span>in <span class=\"_ _3d\"> </span>considerazione <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>fatto <span class=\"_ _47\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>Banco <span class=\"_ _40\"> </span>conti<span class=\"_ _1\"></span>nua <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>mantenere un\u2019allocazione <span class=\"_ _1\"></span>molto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prudente, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>il ri<span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lutativi <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value degli </span>strumenti finanziari non quotati i<span class=\"_ _1\"></span>n mercati attivi (livello 3), sostanzi<span class=\"_ _1\"></span>almente riconducibili a quote di OICR di fondi <span class=\"_ _0\"></span>chiusi, <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>limitata porzione <span class=\"_ _2\"></span>degli investimenti <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>enuti. <span class=\"_ _0\"></span>Con particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>fondi<span class=\"_ _1\"></span> di investimento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tipo chi<span class=\"_ _1\"></span>uso clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari o<span class=\"_ _1\"></span>bbligatoriamente <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>al fair <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>recepiti <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>egativi <span class=\"_ _1\"></span>scaturiti <span class=\"_ _3\"></span>dall\u2019aggiornamento <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e degli <span class=\"_ _2c\"> </span>ultimi <span class=\"_ _2c\"> </span>elementi <span class=\"_ _2c\"> </span>informativi  disponibili <span class=\"_ _2d\"> </span>(NAV, <span class=\"_ _2d\"> </span>bus<span class=\"_ _1\"></span>iness <span class=\"_ _2c\"> </span>plan, <span class=\"_ _2c\"> </span>ecc.) <span class=\"_ _2d\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>quanto <span class=\"_ _2c\"> </span>previsto <span class=\"_ _2c\"> </span>dalla richiamata Policy di fair value di Gruppo<span class=\"_ _1\"></span>. Per <span class=\"_ _29\"></span>l\u2019informativ<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>qual<span class=\"_ _1\"></span>itativa <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>quantitativa <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"> </span>modalit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fair <span class=\"_ _3b\"></span>value <span class=\"_ _29\"></span>si <span class=\"_ _3b\"></span>fa <span class=\"_ _29\"></span>rinvio <span class=\"_ _3b\"> </span>a quanto contenuto nella successiva \u201c<span class=\"_ _1\"></span>Parte A.4 \u2013<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informativa sul fair value\u201d<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Impairment test delle attivit\u00e0 immateriali <span class=\"_ _1\"></span>a vita indefinita (avviame<span class=\"_ _1\"></span>nti) e delle partecipazioni<span class=\"_ _1\"></span> Ai sensi dello <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>Riduzione di va<span class=\"_ _1\"></span>lore delle at<span class=\"_ _1\"></span>tivit\u00e0, tutte <span class=\"_ _1\"></span>le attivit\u00e0 immateriali <span class=\"_ _1\"></span>a vita <span class=\"_ _1\"></span>utile indefinita, cos\u00ec come <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>partecipazioni, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>evono <span class=\"_ _3\"></span>essere <span class=\"_ _1\"></span>sott<span class=\"_ _1\"></span>oposte <span class=\"_ _3\"></span>almeno <span class=\"_ _1\"></span>annualm<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>test <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">impair<span class=\"_ _1\"></span>ment</span>, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>fine<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di verificarne <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>recuperabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>valore. <span class=\"_ _29\"></span>In <span class=\"_ _29\"></span>aggiunta,<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>principi<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>stabilisce <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>risultati <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>annuale possano <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>iderati <span class=\"_ _3b\"> </span>validi <span class=\"_ _3f\"> </span>ai <span class=\"_ _3b\"> </span>fini <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>succes<span class=\"_ _1\"></span>sive <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3b\"> </span>purch\u00e9 <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>considerata <span class=\"_ _3f\"> </span>remota <span class=\"_ _3b\"> </span>la probabilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>cuperabile <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>inferiore <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile. <span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>ale giudizio pu\u00f2 basarsi sull\u2019analisi <span class=\"_ _0\"></span>dei fatti intervenuti e<span class=\"_ _0\"></span> delle circostanze <span class=\"_ _0\"></span>modificatesi successivamente al pi\u00f9 recente test di <span class=\"ff6\">impairment <span class=\"_ _1\"></span></span>annuale condotto.<span class=\"_ _1\"></span> Anche <span class=\"_ _0\"></span>in questo <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>o le <span class=\"_ _2\"></span>Auto<span class=\"_ _1\"></span>rit\u00e0 si <span class=\"_ _2\"></span>sono espresse ne<span class=\"_ _0\"></span>l sugge<span class=\"_ _0\"></span>rire estrema <span class=\"_ _2\"></span>ca<span class=\"_ _1\"></span>utela nell\u2019aggiornamento degli scenari valutativi, almeno nella fase di pi\u00f9 acuta i<span class=\"_ _1\"></span>ncertezza.<span class=\"_ _1\"></span> Per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>predisposiz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>esente <span class=\"_ _3f\"> </span>documento <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>bilancio, <span class=\"_ _2d\"> </span>In <span class=\"_ _3f\"> </span>linea <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _3f\"> </span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>dallo <span class=\"_ _3f\"> </span>IAS <span class=\"_ _3f\"> </span>36<span class=\"_ _1\"></span> Riduzione <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span><span class=\"ffc\">Policy <span class=\"_ _2c\"> </span>d\u2019impairment</span>, <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>Gruppo <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>provveduto </span>all\u2019aggiornamento <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>previsioni <span class=\"_ _40\"> </span>economico<span class=\"ff2\">-fina<span class=\"_ _1\"></span>nziarie, <span class=\"_ _40\"> </span>con <span class=\"_ _47\"> </span>proiezioni <span class=\"_ _40\"> </span>su <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>orizzo<span class=\"_ _1\"></span>nte <span class=\"_ _40\"> </span>temporale </span>esplicito di cinque anni.<span class=\"_ _1\"></span> Conseguentemente <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>analisi <span class=\"_ _3\"></span>valutative <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">impairment <span class=\"_ _29\"></span></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>state condotte <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>approccio <span class=\"_ _3\"></span>multi<span class=\"_ _1\"></span><span class=\"ff2\">-scenario <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fatt<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>previsioni </span>economico-finanziarie <span class=\"_ _d3\"> </span>c<span class=\"_ _1\"></span>onsiderate <span class=\"_ _d3\"> </span>sono <span class=\"_ _d7\"> </span>basate <span class=\"_ _d3\"> </span>su <span class=\"_ _d7\"> </span>assunzioni <span class=\"_ _d7\"> </span>ragionevoli, <span class=\"_ _d3\"> </span>ancorate <span class=\"_ _d7\"> </span>al <span class=\"_ _d3\"> </span>quadro macroeconomico <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>enerale <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>settore <span class=\"_ _2c\"> </span>che <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _2c\"> </span>ancora <span class=\"_ _2c\"> </span>interessato <span class=\"_ _2d\"> </span>da<span class=\"_ _1\"></span>gli <span class=\"_ _2d\"> </span>elementi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>significativa incertezza in precedenza richiamat<span class=\"_ _1\"></span>i. Di <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>elencano <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>principa<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>assunzioni <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>presente bilancio per il test di impairment, confrontati con que<span class=\"_ _1\"></span>lli utilizzati per i due esercizi pr<span class=\"_ _1\"></span>ecedenti:<span class=\"_ _1\"></span> <table class=\"s wa79 ha5e\" id=\"_f820ac6f-b4f4-4311-bef7-72ff4beac676\"><tr><td></td><td></td><td></td><td class=\"c x2b9 y3209 w375 h594\"><div class=\"t m0 x8b h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x2c9 y3209 w376 h594\"><div class=\"t m0 x8b h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td><td class=\"c x2ca y3209 w377 h594\"><div class=\"t m0 x2a h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td><td></td></tr><tr><td class=\"c x27f y320a w14d h595\"><div class=\"t m0 x67 h1b8 y1f07 ff2 fs10 fc0 sc0 ls0 ws0\">CGU </div></td><td class=\"c x292 y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cb y320b wa7b ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2cc y320b wa7c ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2cd y320b wa7d ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2ce y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y320b wa7b ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d0 y320b wa7e ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2d1 y320b wa7f ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2d2 y320b wa7a ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2d3 y320b wa80 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d4 y320b wa7e ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x2d5 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d6 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d7 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2d8 y320c wa82 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x2d9 y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2da y320c wa81 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2db y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2dc y320c wa82 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x2dd y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2de y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2df y320c wa83 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e0 y320d wa84 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e1 y320d wa85 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y320e w14d h2a9\"><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">Modello </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2b9 y320e w37f h2a9\"><div class=\"t m0 xc3 h1b8 y117 ff2 fs10 fc0 sc0 ls110 ws0\">DDM<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y320f w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Flussi </div></td><td></td><td></td><td></td><td></td><td class=\"c x2b9 y320f w37f h2a8\" colspan=\"2\"><div class=\"t m0 x12f h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Risultati Ne<span class=\"_ _1\"></span>tti </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e2 y3210 wa86 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e3 y3210 wa86 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e4 y3211 wa87 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e5 y3211 wa87 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3212 w14d h596\"><div class=\"t m0 x67 h1b8 ye86 ff2 fs10 fc0 sc0 ls0 ws0\">Base dati </div></td><td></td><td></td><td class=\"c x2d5 y3213 wa88 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _324\"> </span></div></td><td class=\"c x2e6 y3213 wa89 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2024<span class=\"ls0\">-2026<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2e7 y3213 wa8a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Piano industrial<span class=\"_ _1\"></span>e 2024-26 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x2e8 y3213 wa8b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\">-<span class=\"_ _324\"> </span></span></div></td><td></td><td class=\"c x2ca y3212 w377 h596\" colspan=\"2\"><div class=\"t m0 x30 h1b8 ye86 ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2023 estes<span class=\"_ _1\"></span>o al 2027<span class=\"_ _1\"></span> </div></td></tr><tr><td></td><td></td><td class=\"c x2e9 y3214 wa8c ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(*)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2ea y3214 wa8d ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">esteso al<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2eb y3214 wa8e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2028<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x2ec y3214 wa8f ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2025<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e2 y3215 wa90 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2029 (**)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e1 y3216 wa91 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">esteso<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2e5 y3217 wa92 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls94 ws0\">al <span class=\"ls95\">2028<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3218 w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">CAGR RWA<span class=\"_ _1\"></span> </div></td><td class=\"c x2b9 y3218 w378 h2a8\"><div class=\"t m0 x42 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,00%<span class=\"ls0\"> </span></div></td><td class=\"c x2ed y3218 w379 h2a8\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">7,30%<span class=\"ls0\"> </span></div></td><td class=\"c x2ee y3218 w37a h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,<span class=\"ls0\">5</span>0%<span class=\"ls0\"> </span></div></td><td class=\"c x2ef y3218 w374 h2a8\"><div class=\"t m0 x3a h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">4,50%<span class=\"ls0\"> </span></div></td><td class=\"c x2c9 y3218 w37b h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,60%<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3218 w37c h2a8\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">14,30% </div></td><td class=\"c x2f1 y3218 w34d h2a8\"><div class=\"t m0 x26 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">3,<span class=\"ls95\">81%</span> </div></td><td class=\"c x2f2 y3218 w37d h2a8\"><div class=\"t m0 x26 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">0,<span class=\"ls95\">90%</span> </div></td><td class=\"c x2ca y3218 w37c h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,40%<span class=\"ls0\"> </span></div></td><td class=\"c x2f3 y3218 w37b h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">8,40%<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y3218 w37e h2a8\"><div class=\"t m0 x4b h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">2,90%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3219 w14d h2a8\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 ls111 ws0\">Ke<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x2b9 y3219 w375 h2a8\"><div class=\"t m0 x33 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">10,18% </div></td><td></td><td class=\"c x2c9 y3219 w376 h2a8\"><div class=\"t m0 x33 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">11,92% </div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3219 w377 h2a8\"><div class=\"t m0 x138 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">10,37% </div></td><td></td></tr><tr><td class=\"c x27f y321a w14d h2a9\"><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">g </div></td><td></td><td></td><td class=\"c x2b9 y321a w375 h2a9\"><div class=\"t m0 x1d4 h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">1,97%<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2c9 y321a w376 h2a9\"><div class=\"t m0 x7e h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">2,03%<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y321a w377 h2a9\"><div class=\"t m0 x22 h1b8 y117 ff2 fs10 fc0 sc0 ls95 ws0\">2,06%<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y321b wa93 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>Ratio<span class=\"_ _324\"> </span></div></td><td class=\"c x2b9 y321c w378 h597\"><div class=\"t m0 x3b h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">15,07% </div></td><td class=\"c x2ed y321c w379 h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">7,20%<span class=\"ls0\"> </span></div></td><td class=\"c x2ee y321c w37a h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">13,74% </div></td><td class=\"c x2ef y321c w374 h597\"><div class=\"t m0 x30 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">10,30% </div></td><td class=\"c x2c9 y321c w37b h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">13,01% </div></td><td class=\"c x2f0 y321c w37c h597\"><div class=\"t m0 x4b h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">6,00%<span class=\"ls0\"> </span></div></td><td class=\"c x2f1 y321c w34d h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">12<span class=\"ls0\">,06%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f2 y321c w37d h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">10<span class=\"ls0\">,37%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ca y321c w37c h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">10,93% </div></td><td class=\"c x2f3 y321c w37b h597\"><div class=\"t m0 x4b h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">4,88%<span class=\"ls0\"> </span></div></td><td class=\"c x2f4 y321c w37e h597\"><div class=\"t m0 x8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">10<span class=\"ls0\">,37%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wa94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(***)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*) <span class=\"_ _3\"></span>Previsioni <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>5 <span class=\"_ _3\"></span>anni, <span class=\"_ _3\"></span>approvate <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>11 <span class=\"_ _1\"></span>febb<span class=\"_ _1\"></span>raio <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>management tenuto <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>budget <span class=\"_ _1\"></span>2025, <span class=\"_ _3\"></span>svilupp<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>coerenza <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Piano <span class=\"_ _1\"></span>Ind<span class=\"_ _1\"></span>ustriale <span class=\"_ _3\"></span>\u201cBeyond26\u201d <span class=\"_ _3\"></span>(approvato <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Consiglio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Amminist<span class=\"_ _3\"></span><span class=\"ff2\">razione <span class=\"_ _3\"></span>di </span>Banco Desio in data 2<span class=\"_ _1\"></span>4 novembre 2<span class=\"_ _1\"></span>023), e delle p<span class=\"_ _1\"></span>i\u00f9 recenti previsi<span class=\"_ _1\"></span>oni disponibi<span class=\"_ _1\"></span>li circa lo sce<span class=\"_ _1\"></span>nario macr<span class=\"_ _1\"></span>oec<span class=\"_ _1\"></span>onomico at<span class=\"_ _1\"></span>teso al 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _1\"></span>Previsioni <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>anni <span class=\"_ _3\"></span>che s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>svil<span class=\"_ _1\"></span>uppate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>manage<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>B<span class=\"_ _1\"></span>anco <span class=\"_ _1\"></span>Des<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>tenuto <span class=\"_ _3\"></span>conto de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>2024-2026 <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>pprovato dal <span class=\"_ _1\"></span>Consiglio <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Amminist<span class=\"_ _1\"></span>razione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>SGR <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sultati<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>onsuntivi <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>recenti <span class=\"_ _1\"></span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>disponib<span class=\"_ _1\"></span>ili circa lo sc<span class=\"_ _1\"></span>enario macroeconomico <span class=\"_ _1\"></span>atteso a<span class=\"_ _1\"></span>l 2029  (***) Per Banco Des<span class=\"_ _1\"></span>io e Fides<span class=\"_ _1\"></span> \u00e8 stato cons<span class=\"_ _1\"></span>iderato <span class=\"ls9e\">il </span>c<span class=\"ff5\">a<span class=\"_ _1\"></span>pitale all<span class=\"_ _1\"></span>ocato target sull\u2019entit\u00e0<span class=\"_ _1\"></span> stimato (CET1 media<span class=\"_ _1\"></span> 5Y) anche al fine di<span class=\"_ _1\"></span> presidia<span class=\"_ _1\"></span>re la </span>coerenza con il rispe<span class=\"_ _1\"></span>tto dei livel<span class=\"_ _1\"></span>li minimi di CET1 a li<span class=\"_ _1\"></span>vello di Gruppo CR<span class=\"_ _1\"></span>R. <span class=\"_ _1\"></span>Per Anthili<span class=\"_ _1\"></span>a SGR \u00e8 st<span class=\"_ _1\"></span>ato considerat<span class=\"_ _1\"></span>o il ca<span class=\"_ _1\"></span>pitale allocat<span class=\"_ _1\"></span>o target stimato consi<span class=\"_ _1\"></span>derando il requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi\u201d<span class=\"_ _1\"></span><span class=\"ff2\">  </span>Di <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>riportano <span class=\"_ _3\"></span>inolt<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>scostamenti <span class=\"_ _3\"></span>percentuali <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>punti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> rendere <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>recuperabile <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>CGU <span class=\"_ _29\"></span>dedotto <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _29\"></span>patrimonio <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>allocato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>stess<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>valore d\u2019iscrizione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>dell\u2019avviamento <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>presente <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>due <span class=\"_ _29\"></span>esercizi precedenti: <table class=\"s wa95 ha5f\" id=\"_a6ecbff8-943f-41eb-8816-bef707d79405\"><tr><td></td><td></td><td></td><td class=\"c x2f5 y321d w384 h2a9\"><div class=\"t m0 x3 hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x2f6 y321d w385 h2a9\"><div class=\"t m0 x8b hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td><td class=\"c x2f7 y321d w178 h2a9\"><div class=\"t m0 x2f hfe y117 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2022 </div></td><td></td></tr><tr><td class=\"c x27f y321e w383 h599\"><div class=\"t m0 x67 h1b8 y1f17 ff2 fs10 fc0 sc0 ls0 ws0\">CGU </div></td><td class=\"c x2f8 y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x293 y321f wa7b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2f9 y321f wa7c ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2fa y321f wa7d ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2ce y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y321f wa7b ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2d0 y321f wa7e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x2fb y321f wa7f ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td class=\"c x2fc y321f wa7a ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">BDB<span class=\"_ _324\"> </span></div></td><td class=\"c x2fd y321f wa80 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Fides<span class=\"_ _324\"> </span></div></td><td class=\"c x2fe y321f wa7e ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x2ff y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x300 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x301 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x302 y3221 wa82 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x303 y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x2da y3220 wa81 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x304 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x305 y3221 wa82 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">SGR<span class=\"_ _324\"> </span></div></td><td class=\"c x306 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x307 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td><td class=\"c x308 y3220 wa83 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(avv.)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x309 y3208 wa84 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x30a y3208 wa85 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(part.)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr></table><table class=\"s wa96 ha60\" id=\"_4088e20b-8688-4056-b540-69e50ae1f12a\"><tr><td class=\"c x273 y3222 wa97 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3223 wa98 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">% dei Risultat<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3224 w386 h595\"><div class=\"t m0 x67 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">23,73% </div></td><td class=\"c x2ba y3224 w387 h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">57,49% </div></td><td class=\"c x30b y3224 w388 h595\"><div class=\"t m0 x3b h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">32,84<span class=\"ls0\">%</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x30c y3224 w389 h595\"><div class=\"t m0 x42 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x2f6 y3224 w38a h595\"><div class=\"t m0 x3b h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">31,39% </div></td><td class=\"c x2f0 y3224 w38b h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">53<span class=\"ls0\">,00%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f1 y3224 w38c h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">30<span class=\"ls0\">,</span>17<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x30d y3224 w37e h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">20<span class=\"ls0\">,14%</span><span class=\"ls0\"> </span></div></td><td class=\"c x2f7 y3224 w38d h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls0 ws0\">32,21% </div></td><td class=\"c x30e y3224 w36f h595\"><div class=\"t m0 x4b h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">54<span class=\"ls0\">,91%</span><span class=\"ls0\"> </span></div></td><td class=\"c x30f y3224 w38c h595\"><div class=\"t m0 x8 h1b8 y1f09 ff2 fs10 fc0 sc0 ls95 ws0\">33<span class=\"ls0\">,96%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3225 wa99 ha61\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Netti futuri (RN)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3227 wa9a ha62\"><div class=\"t m0 x23f h1b8 y3226 ff2 fs10 fc0 sc0 ls0 ws0\">Incremento in<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">p.b. del ta<span class=\"_ _1\"></span>sso<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3228 wa9b ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x293 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x310 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x311 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x312 y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x2fd y3229 wa9c ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y322a wa9d ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">attualizzazi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y322b w386 h59b\"><div class=\"t m0 x26 h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">706<span class=\"ls0\"> </span></div></td><td class=\"c x293 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">7.000<span class=\"_ _324\"> </span></div></td><td class=\"c x30b y322b w388 h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">555<span class=\"ls0\"> </span></div></td><td class=\"c x30c y322b w389 h59b\"><div class=\"t m0 x3a h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">387<span class=\"ls0\"> </span></div></td><td class=\"c x313 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x2cf y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">4.000<span class=\"_ _324\"> </span></div></td><td class=\"c x2f1 y322b w38c h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">536<span class=\"ls0\"> </span></div></td><td class=\"c x30d y322b w37e h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">230<span class=\"ls0\"> </span></div></td><td class=\"c x312 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x307 y322c wa9e ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls95 ws0\">1.000<span class=\"_ _324\"> </span></div></td><td class=\"c x30f y322b w38c h59b\"><div class=\"t m0 x4d h1b8 y1f1e ff2 fs10 fc0 sc0 ls95 ws0\">747<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y322d wa9f ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">dei flussi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3221 waa0 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">cassa futuri<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 waa1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">(FCFE)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Al <span class=\"_ _3\"></span>riguardo <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>comunque <span class=\"_ _3\"></span>segnalare <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>immateriali <span class=\"_ _1\"></span>\u00e8<span class=\"_ _324\"> </span>un <span class=\"_ _40\"> </span>esercizio <span class=\"_ _40\"> </span>complesso <span class=\"_ _47\"> </span>i <span class=\"_ _3d\"> </span>cui <span class=\"_ _47\"> </span>risultati <span class=\"_ _40\"> </span>risentono <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>metodologie <span class=\"_ _40\"> </span>valutative <span class=\"_ _47\"> </span>adottate, <span class=\"_ _3d\"> </span>nonch\u00e9 <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>parametri e <span class=\"_ _0\"></span>delle assunzioni <span class=\"_ _0\"></span>sottostanti che <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>futur<span class=\"_ _1\"></span>o potrebbero dover <span class=\"_ _0\"></span>essere modificati <span class=\"_ _0\"></span>per tenere <span class=\"_ _0\"></span>conto<span class=\"_ _324\"> </span>delle nuove informazioni o di evoluzio<span class=\"_ _1\"></span>ni non prevedibili alla data di redazio<span class=\"_ _1\"></span>ne del presente bilancio. Per l\u2019informativa qualitativa e quantitativa sulla modalit\u00e0 di esecuzione del test di impairment, <span class=\"ff2\">in cui sono<span class=\"_ _324\"> </span></span>stati <span class=\"_ _3\"></span>considerati <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>implicito <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cambiamento <span class=\"_ _3\"></span>climatico, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quanto <span class=\"_ _3\"></span>contenuto<span class=\"_ _324\"> </span>nelle <span class=\"_ _29\"></span>suc<span class=\"_ _1\"></span>cessive <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ezioni <span class=\"_ _3b\"></span>\u201cPartecipazioni <span class=\"_ _3f\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"></span></span>voce <span class=\"_ _29\"></span>70\u201d <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"></span></span>voce <span class=\"_ _3b\"></span>100\u201d <span class=\"_ _29\"></span>co<span class=\"_ _1\"></span>ntenute <span class=\"_ _3b\"></span>nella<span class=\"_ _324\"> </span>\u201cParte B \u2013<span class=\"ff2\"> </span>Informaz<span class=\"_ _1\"></span>ioni sullo stato patrimonial<span class=\"_ _1\"></span>e\u201d.<span class=\"_ _324\"> </span>Stima della recuperabilit\u00e0 delle att<span class=\"_ _1\"></span>ivit\u00e0 fiscali per imposte anticipate<span class=\"_ _324\"> </span>Tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3b\"></span>patrimoniali <span class=\"_ _3b\"></span>sono <span class=\"_ _3b\"></span>altres\u00ec <span class=\"_ _3b\"> </span>presenti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ignificative <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3b\"> </span>fiscali <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>imposte <span class=\"_ _3b\"></span>anticipate <span class=\"_ _3b\"></span>(DTA <span class=\"_ _3f\"> </span>-<span class=\"_ _324\"> </span>Deferred Tax Asset) princip<span class=\"_ _1\"></span>almente derivanti da differenze temporan<span class=\"_ _1\"></span>ee tra la data di is<span class=\"_ _1\"></span>crizione nel conto<span class=\"_ _324\"> </span>economico <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinati <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>aziendali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>medesimi <span class=\"_ _1\"></span>costi po<span class=\"_ _1\"></span>tranno <span class=\"_ _1\"></span>essere dedotti<span class=\"_ _1\"></span>,<span class=\"_ _324\"> </span>nonch\u00e9 derivanti da perdite fis<span class=\"_ _1\"></span>cali riportabili a nuovo.<span class=\"_ _324\"> </span>L\u2019iscrizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>successivo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mantenimento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>presuppo<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>giudizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0<span class=\"_ _324\"> </span>in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>recupero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>stesse, <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>dov<span class=\"_ _1\"></span>r\u00e0 <span class=\"_ _3\"></span>peraltro <span class=\"_ _3\"></span>considerare <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>disposizioni <span class=\"_ _3\"></span>normative <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>vigenti<span class=\"_ _324\"> </span>alla data di redazione del bilancio.<span class=\"_ _324\"> </span>Nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>imposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>rispondono <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>requisiti <span class=\"_ _3\"></span>richie<span class=\"_ _0\"></span>sti <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>Legge <span class=\"_ _3\"></span>214/2011<span class=\"_ _324\"> </span>sono <span class=\"_ _3d\"> </span>automaticamente <span class=\"_ _3d\"> </span>trasfo<span class=\"_ _1\"></span>rmabili <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>imposta <span class=\"_ _3d\"> </span>nell\u2019ip<span class=\"_ _1\"></span>otesi <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rilevazione <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>\u201cperdit<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>civilistica\u201d, di una \u201cperdita fis<span class=\"_ _1\"></span>cale\u201d ai fini<span class=\"ff2\"> <span class=\"_ _1\"></span></span>IRES e di un \u201cvalore della produzio<span class=\"_ _1\"></span>ne netto negativo\u201d ai fini IRAP;<span class=\"_ _324\"> </span>il loro recupero \u00e8<span class=\"_ _0\"></span> quindi certo, in<span class=\"_ _0\"></span> quanto prescin<span class=\"_ _0\"></span>de dalla capacit\u00e0 di g<span class=\"_ _0\"></span>enerare una redditivit\u00e0 futura<span class=\"_ _0\"></span>.<span class=\"_ _324\"> </span>Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>residue <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>tras<span class=\"_ _1\"></span>formabili <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>imposta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>giudizio <span class=\"_ _3\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>recupero<span class=\"_ _324\"> </span>deve  essere  fondato <span class=\"_ _3d\"> </span>su <span class=\"_ _3d\"> </span>ragionevoli  previs<span class=\"_ _1\"></span>ioni  reddituali <span class=\"_ _3d\"> </span>desumibili  dai <span class=\"_ _3d\"> </span>piani  strategici <span class=\"_ _3d\"> </span>e  previs<span class=\"_ _1\"></span>ionali<span class=\"_ _324\"> </span>approvati, <span class=\"_ _1\"></span>tenuto <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>IRES <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>normativa<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>scale <span class=\"_ _1\"></span>prevede la <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portabilit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nuovo delle<span class=\"_ _324\"> </span>perdite fiscali <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>enza alcun <span class=\"_ _2\"></span>limite temporale. Tale <span class=\"_ _2\"></span>giudi<span class=\"_ _1\"></span>zio risulta <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>esercizio complesso, <span class=\"_ _0\"></span>in particolar<span class=\"_ _324\"> </span>modo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>riferito <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>DTA sulle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>fiscali <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portabili <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nuovo, <span class=\"_ _1\"></span>la cu<span class=\"_ _3\"></span>i stessa <span class=\"_ _1\"></span>esistenza <span class=\"_ _1\"></span>potrebbe <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>un<span class=\"_ _324\"> </span>indicatore <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>porre <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>redditi <span class=\"_ _1\"></span>imponibi<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>sufficienti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>recupero. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>a<span class=\"_ _324\"> </span>quanto <span class=\"_ _29\"></span>previsto <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabile <span class=\"_ _29\"></span>IAS <span class=\"_ _29\"></span>12<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Imposte <span class=\"_ _29\"></span>sul <span class=\"_ _3b\"></span>reddito, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>suddetto <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>recuperabilit<span class=\"_ _3\"></span><span class=\"ls112\">\u00e0<span class=\"_ _324\"> </span></span>(c.d. pr<span class=\"_ _1\"></span>obability <span class=\"_ _1\"></span>test) <span class=\"_ _1\"></span>richiede <span class=\"_ _1\"></span>un\u2019attenta <span class=\"_ _1\"></span>ricognizio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>evide<span class=\"_ _1\"></span>nze a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>upporto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>probabilit\u00e0 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>disporre in futuro di redditi imponibili s<span class=\"_ _1\"></span>ufficienti.<span class=\"_ _324\"> </span>Per <span class=\"_ _29\"></span>tenere <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"> </span>incertezze <span class=\"_ _3b\"></span>dello <span class=\"_ _29\"></span>scenario <span class=\"_ _3b\"> </span>macroeconomico <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>p<span class=\"_ _1\"></span>otenziali <span class=\"_ _3b\"> </span>ripercussioni <span class=\"_ _3b\"></span>sulla<span class=\"_ _324\"> </span>stima <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>imponibili, <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>probability <span class=\"_ _3f\"> </span>test <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>condotto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>medesima <span class=\"_ _3f\"> </span>metodologia<span class=\"_ _324\"> </span>adottata <span class=\"_ _2\"></span>per i <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ecedenti, <span class=\"_ _2\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>previsioni de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>futuri<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>redditi <span class=\"_ _0\"></span>imponibili <span class=\"_ _0\"></span>derivanti <span class=\"_ _2\"></span>dalle<span class=\"_ _324\"> </span>medesime <span class=\"_ _2\"></span>previsio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>andamentali considerate <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>ai fini <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairm<span class=\"_ _1\"></span>ent <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _324\"> </span>a vita utile indefinita (avviamenti) e delle partecipa<span class=\"_ _1\"></span>zioni.<span class=\"_ _324\"> </span>Per  l\u2019informativa  qual<span class=\"_ _1\"></span>itativa  sulla  modalit\u00e0  di  verifica  della  recuperabilit\u00e0  delle  attivit\u00e0<span class=\"_ _1\"></span>  per  imposte<span class=\"_ _324\"> </span>anticipate, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>fa <span class=\"_ _0\"></span>rinvio <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>contenuto <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>successiva sezione <span class=\"_ _2\"></span>\u201cAttivit\u00e0 fiscali \u2013<span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Voce <span class=\"_ _0\"></span>110\u201d, <span class=\"_ _0\"></span>contenuta<span class=\"_ _324\"> </span></span></span>nella \u201cParte B \u2013<span class=\"ff2\"> Informaz<span class=\"_ _1\"></span>ioni sullo stato<span class=\"_ _1\"></span> </span>patrimoniale consolidato\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span>Stima dei fondi per rischi e oneri<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essit\u00e0 <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>situ<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>societarie <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>base <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contenziosi <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere, unitamente <span class=\"_ _d3\"> </span>alle <span class=\"_ _d3\"> </span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _d3\"> </span>interpretative <span class=\"_ _d7\"> </span>riguardanti <span class=\"_ _d3\"> </span>la <span class=\"_ _d7\"> </span>legislazione <span class=\"_ _d3\"> </span>applicabile, <span class=\"_ _d7\"> </span>richiedono significativi <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>potranno <span class=\"_ _2d\"> </span>emergere <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>mom<span class=\"_ _3\"></span>ento <span class=\"_ _3f\"> </span>della definizione delle <span class=\"_ _0\"></span>liti pendenti. Le difficolt\u00e0 <span class=\"_ _0\"></span>di valutazione <span class=\"_ _0\"></span>interessano sia l\u2019<span class=\"ff6\">an <span class=\"ff2\">sia il <span class=\"_ _0\"></span><span class=\"ff6\">quantum <span class=\"ff2\">nonch\u00e9 <span class=\"_ _0\"></span>i tempi </span></span></span></span>di <span class=\"_ _1\"></span>eventuale <span class=\"_ _1\"></span>manifestazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _1\"></span>evidenti <span class=\"_ _3\"></span>qualora il <span class=\"_ _3\"></span>proce<span class=\"_ _0\"></span>dimento avviato sia nella fase iniz<span class=\"_ _1\"></span>iale e/o sia in corso l<span class=\"_ _1\"></span>a relativa istruttoria.<span class=\"_ _1\"></span> La peculiarit\u00e0 dell\u2019oggetto de<span class=\"_ _0\"></span>l contendere e <span class=\"_ _0\"></span>la conseguente assenza di giuris<span class=\"_ _0\"></span>prudenza riferita a vertenze paragonabili, <span class=\"_ _8d\"> </span>nonch\u00e9 <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>diversi <span class=\"_ _8d\"> </span>orientamenti <span class=\"_ _8e\"> </span>espressi <span class=\"_ _8d\"> </span>dagli <span class=\"_ _8d\"> </span>organi <span class=\"_ _8d\"> </span>giudic<span class=\"_ _1\"></span>anti, <span class=\"_ _8d\"> </span>sia <span class=\"_ _8d\"> </span>ai <span class=\"_ _8d\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _8d\"> </span>livelli <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span>el procedimento <span class=\"_ _3\"></span>contenzioso, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mede<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dis<span class=\"_ _1\"></span>tanza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tempo, <span class=\"_ _3\"></span>rendono <span class=\"_ _3\"></span>difficil<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la valutazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>qualora <span class=\"_ _3b\"> </span>siano <span class=\"_ _3b\"> </span>disponibi<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>sentenze <span class=\"_ _3b\"></span>provvisorie <span class=\"_ _3b\"> </span>emesse <span class=\"_ _3b\"> </span>a seguito dei <span class=\"_ _1\"></span>primi gradi <span class=\"_ _1\"></span>di giudiz<span class=\"_ _1\"></span>io. L\u2019<span class=\"_ _1\"></span>esperienza storica dimostra <span class=\"_ _1\"></span>che in <span class=\"_ _1\"></span>diversi cas<span class=\"_ _1\"></span>i le <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span><span class=\"ff2\">ni <span class=\"_ _1\"></span>assunte dai<span class=\"_ _1\"></span> </span>giudici <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>primi <span class=\"_ _2\"></span>gradi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>completamente <span class=\"_ _2\"></span>sovvertite <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>giudizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appello <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassazione e ci\u00f2 sia a favore che a sfavore dei soggetti pas<span class=\"_ _1\"></span>sivi.<span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>tale <span class=\"_ _8e\"> </span>contesto <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>clas<span class=\"_ _1\"></span>sificazione <span class=\"_ _8e\"> </span>delle <span class=\"_ _8e\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _8e\"> </span>potenziali <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>cons<span class=\"_ _1\"></span>eguente <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _10\"> </span>degli accantonamenti <span class=\"_ _2d\"> </span>necessari <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>su <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>oggettivi <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>richiedo<span class=\"_ _1\"></span>no <span class=\"_ _3f\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a procedimenti <span class=\"_ _2d\"> </span>di  stima <span class=\"_ _2d\"> </span>talvolta <span class=\"_ _2c\"> </span>estremamente <span class=\"_ _2c\"> </span>complessi.<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Non<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>pu\u00f2 <span class=\"_ _2c\"> </span>quindi <span class=\"_ _2d\"> </span>escludere <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito dell\u2019emissione <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>entenze <span class=\"_ _1\"></span>definitive <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>accanto<span class=\"_ _1\"></span>namenti ai <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndi ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>stanziati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte delle<span class=\"_ _1\"></span> passivit\u00e0 potenziali<span class=\"_ _1\"></span> connesse alle vertenze legali e fiscali possano riv<span class=\"_ _1\"></span>elarsi carenti od eccedenti.<span class=\"_ _1\"></span> Per l\u2019informativa <span class=\"_ _0\"></span>sulle principali <span class=\"_ _0\"></span>posizioni di <span class=\"_ _0\"></span>rischio rela<span class=\"_ _0\"></span>tive a <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oversie legali <span class=\"_ _0\"></span>(azioni revocatorie e <span class=\"_ _2\"></span>caus<span class=\"_ _1\"></span>e passive <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso) <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>\u201cFondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Voce <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>0\u201d <span class=\"_ _3\"></span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> </span>Informazioni sullo stato p<span class=\"_ _1\"></span>atrimo<span class=\"ff5\">niale consolidato<span class=\"_ _1\"></span>\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> Stima delle obbligazioni relative<span class=\"_ _1\"></span> ai benefici a favore dei dipendenti<span class=\"_ _3\"></span> La <span class=\"_ _47\"> </span>determinazione <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>passivit\u00e0 <span class=\"_ _47\"> </span>associate <span class=\"_ _40\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>bene<span class=\"_ _0\"></span>fici <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>favore <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>dip<span class=\"_ _0\"></span>endenti, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benef<span class=\"_ _1\"></span>ici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>certo <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>complessit\u00e0; le <span class=\"_ _3b\"></span>risultanze <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>dipendono, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>arga <span class=\"_ _3b\"> </span>misura, <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3b\"> </span>ipotesi <span class=\"_ _3b\"> </span>attuariali <span class=\"_ _3b\"> </span>utilizzate <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>natura <span class=\"_ _3b\"></span>sia demografica <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>mortalit\u00e0 <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tur<span class=\"_ _1\"></span>nover <span class=\"_ _8d\"> </span>dei <span class=\"_ _8d\"> </span>dip<span class=\"_ _1\"></span>endenti) <span class=\"_ _8d\"> </span>sia <span class=\"_ _8e\"> </span>finanziaria <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tassi <span class=\"_ _8d\"> </span>di attualizzazione e tassi di inflaz<span class=\"_ _1\"></span>ione). Risulta <span class=\"_ _2\"></span>perta<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>fondamenta<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>giudizio <span class=\"_ _2\"></span>espr<span class=\"_ _1\"></span>esso <span class=\"_ _2\"></span>dal <span class=\"ff6\">management <span class=\"_ _2\"></span><span class=\"ff2\">nella <span class=\"_ _0\"></span>selezione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>basi tecniche <span class=\"_ _2\"></span>pi\u00f9 </span></span>opportune per la <span class=\"_ _0\"></span>valutazione della fattispecie, ch<span class=\"_ _0\"></span>e risulta influenzato dal <span class=\"_ _0\"></span>contesto socioeconomico in cui<span class=\"_ _0\"></span> il <span class=\"ff5 ls0\">Gruppo si trova ad operare, nonch\u00e9 dall\u2019andam<span class=\"_ _1\"></span>ento dei mercati finanziari<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Di seguito si elencano le pri<span class=\"_ _1\"></span>ncipali ipotesi attuariali utilizzate alla<span class=\"_ _1\"></span> data di riferimento del presente bilancio, confrontati con quelli utilizzati <span class=\"_ _1\"></span>per i due esercizi precedenti:<span class=\"_ _1\"></span> <table class=\"s waa2 ha63\" id=\"_d113b408-c2a8-45f5-b621-f055145f3018\"><tr><td class=\"c x27f y322e w38e h594\"><div class=\"t m0 x67 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi demografich<span class=\"_ _0\"></span>e </div></td><td></td><td class=\"c x314 y322e w356 h594\"><div class=\"t m0 x20 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x315 y322e w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y322e w390 h594\"><div class=\"t m0 x47 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td></tr><tr><td class=\"c x27f y322f w38e h24e\"><div class=\"t m0 x67 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Tasso di morta<span class=\"_ _0\"></span>lit\u00e0 dei dipend<span class=\"_ _0\"></span>enti </div></td><td></td><td class=\"c x317 y3230 waa3 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">determinate<span class=\"_ _0\"></span> dalla Ragioneri<span class=\"_ _0\"></span>a Generale dello<span class=\"_ _0\"></span> Stato denom<span class=\"_ _0\"></span>inate RG48,<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x318 y3231 waa4 ha54\" colspan=\"2\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">distinte per s<span class=\"_ _0\"></span>esso<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3232 waa5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Frequenze <span class=\"_ _29\"></span>ed <span class=\"_ _29\"> </span>ammontare <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>anticipazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x314 y3233 w391 h310\"><div class=\"t m0 xf2 h3b y1f2f ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td></td></tr><tr><td class=\"c x273 y3234 waa6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di TFR<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3235 w38e h594\"><div class=\"t m0 x67 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Frequenze de<span class=\"_ _0\"></span>l turnover </div></td><td></td><td></td><td class=\"c x314 y3235 w391 h594\"><div class=\"t m0 xf2 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td></td></tr><tr><td class=\"c x27f y3236 w38e h594\"><div class=\"t m0 x67 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x314 y3236 w356 h594\"><div class=\"t m0 x20 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x315 y3236 w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y3236 w390 h594\"><div class=\"t m0 x47 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3237 waa7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tasso <span class=\"_ _29\"> </span>di <span class=\"_ _3b\"> </span>attualizzazion<span class=\"_ _0\"></span>e <span class=\"_ _3b\"> </span>Iboxx <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>Corporate<span class=\"_ _324\"> </span></div></td><td class=\"c x314 y3238 w356 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">2,93% </div></td><td class=\"c x316 y3238 w390 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td class=\"c x315 y3238 w38f h597\"><div class=\"t m0 x3f h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td></td></tr><tr><td class=\"c x273 y3239 waa8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">AA 5-7 anni (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y323a w38e h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Tasso di infla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x314 y323a w356 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td></td><td class=\"c x315 y323a w38f h568\"><div class=\"t m0 x3f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3,04% </div></td><td class=\"c x316 y323a w390 h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">5,9% per il 2023<span class=\"_ _0\"></span> (**)<span class=\"_ _324\"> </span></div></td></tr></table>(*) Indice Iboxx<span class=\"_ _0\"></span> Euro Corpor<span class=\"_ _0\"></span>ate AA 7-10 per gl<span class=\"_ _0\"></span>i anni 2023 e 2022<span class=\"_ _0\"></span> (**) <span class=\"fse\">2,3% per il 2024, 2,0<span class=\"_ _0\"></span>% dal 2025  </span>Si deve <span class=\"_ _1\"></span>precisare <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he l\u2019ele<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>dei pro<span class=\"_ _1\"></span>cessi <span class=\"_ _1\"></span>valutativi <span class=\"_ _1\"></span>sopra <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornito <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consentire<span class=\"_ _324\"> </span>al lettore una migliore comprensione delle principal<span class=\"_ _1\"></span>i aree di incertezza, ma non \u00e8 <span class=\"_ _1\"></span>inteso in alcun modo a<span class=\"_ _324\"> </span>suggerire che assunzioni alternative, al<span class=\"_ _1\"></span>lo stato attuale, possano ess<span class=\"_ _1\"></span>ere pi\u00f9 appropriate.<span class=\"_ _324\"> </span>Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>alla <span class=\"_ _2c\"> </span>sezione <span class=\"_ _2c\"> </span>\u201cTratt<span class=\"_ _1\"></span>amento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span>pers<span class=\"_ _1\"></span>onale  <span class=\"ff2\">-  </span>Voce <span class=\"_ _2d\"> </span>90\u201d<span class=\"_ _324\"> </span>contenuto <span class=\"_ _40\"> </span>nella <span class=\"_ _47\"> </span>\u201cParte <span class=\"_ _40\"> </span>B <span class=\"_ _47\"> </span><span class=\"ff2\">- <span class=\"_ _40\"> </span></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ullo <span class=\"_ _47\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _40\"> </span>pat<span class=\"_ _1\"></span>rimoniale <span class=\"_ _47\"> </span>consolidato\u201d <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>Not<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>integrativa.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-746": {
   "value": "Stima dei fondi per rischi e oneri<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essit\u00e0 <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>situ<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>societarie <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>base <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contenziosi <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere, unitamente <span class=\"_ _d3\"> </span>alle <span class=\"_ _d3\"> </span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _d3\"> </span>interpretative <span class=\"_ _d7\"> </span>riguardanti <span class=\"_ _d3\"> </span>la <span class=\"_ _d7\"> </span>legislazione <span class=\"_ _d3\"> </span>applicabile, <span class=\"_ _d7\"> </span>richiedono significativi <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>potranno <span class=\"_ _2d\"> </span>emergere <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>mom<span class=\"_ _3\"></span>ento <span class=\"_ _3f\"> </span>della definizione delle <span class=\"_ _0\"></span>liti pendenti. Le difficolt\u00e0 <span class=\"_ _0\"></span>di valutazione <span class=\"_ _0\"></span>interessano sia l\u2019<span class=\"ff6\">an <span class=\"ff2\">sia il <span class=\"_ _0\"></span><span class=\"ff6\">quantum <span class=\"ff2\">nonch\u00e9 <span class=\"_ _0\"></span>i tempi </span></span></span></span>di <span class=\"_ _1\"></span>eventuale <span class=\"_ _1\"></span>manifestazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _1\"></span>evidenti <span class=\"_ _3\"></span>qualora il <span class=\"_ _3\"></span>proce<span class=\"_ _0\"></span>dimento avviato sia nella fase iniz<span class=\"_ _1\"></span>iale e/o sia in corso l<span class=\"_ _1\"></span>a relativa istruttoria.<span class=\"_ _1\"></span> La peculiarit\u00e0 dell\u2019oggetto de<span class=\"_ _0\"></span>l contendere e <span class=\"_ _0\"></span>la conseguente assenza di giuris<span class=\"_ _0\"></span>prudenza riferita a vertenze paragonabili, <span class=\"_ _8d\"> </span>nonch\u00e9 <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>diversi <span class=\"_ _8d\"> </span>orientamenti <span class=\"_ _8e\"> </span>espressi <span class=\"_ _8d\"> </span>dagli <span class=\"_ _8d\"> </span>organi <span class=\"_ _8d\"> </span>giudic<span class=\"_ _1\"></span>anti, <span class=\"_ _8d\"> </span>sia <span class=\"_ _8d\"> </span>ai <span class=\"_ _8d\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _8d\"> </span>livelli <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span>el procedimento <span class=\"_ _3\"></span>contenzioso, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mede<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dis<span class=\"_ _1\"></span>tanza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tempo, <span class=\"_ _3\"></span>rendono <span class=\"_ _3\"></span>difficil<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la valutazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>qualora <span class=\"_ _3b\"> </span>siano <span class=\"_ _3b\"> </span>disponibi<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>sentenze <span class=\"_ _3b\"></span>provvisorie <span class=\"_ _3b\"> </span>emesse <span class=\"_ _3b\"> </span>a seguito dei <span class=\"_ _1\"></span>primi gradi <span class=\"_ _1\"></span>di giudiz<span class=\"_ _1\"></span>io. L\u2019<span class=\"_ _1\"></span>esperienza storica dimostra <span class=\"_ _1\"></span>che in <span class=\"_ _1\"></span>diversi cas<span class=\"_ _1\"></span>i le <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span><span class=\"ff2\">ni <span class=\"_ _1\"></span>assunte dai<span class=\"_ _1\"></span> </span>giudici <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>primi <span class=\"_ _2\"></span>gradi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>completamente <span class=\"_ _2\"></span>sovvertite <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>giudizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appello <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassazione e ci\u00f2 sia a favore che a sfavore dei soggetti pas<span class=\"_ _1\"></span>sivi.<span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>tale <span class=\"_ _8e\"> </span>contesto <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>clas<span class=\"_ _1\"></span>sificazione <span class=\"_ _8e\"> </span>delle <span class=\"_ _8e\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _8e\"> </span>potenziali <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>cons<span class=\"_ _1\"></span>eguente <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _10\"> </span>degli accantonamenti <span class=\"_ _2d\"> </span>necessari <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>su <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>oggettivi <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>richiedo<span class=\"_ _1\"></span>no <span class=\"_ _3f\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a procedimenti <span class=\"_ _2d\"> </span>di  stima <span class=\"_ _2d\"> </span>talvolta <span class=\"_ _2c\"> </span>estremamente <span class=\"_ _2c\"> </span>complessi.<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Non<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>pu\u00f2 <span class=\"_ _2c\"> </span>quindi <span class=\"_ _2d\"> </span>escludere <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito dell\u2019emissione <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>entenze <span class=\"_ _1\"></span>definitive <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>accanto<span class=\"_ _1\"></span>namenti ai <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndi ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>stanziati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte delle<span class=\"_ _1\"></span> passivit\u00e0 potenziali<span class=\"_ _1\"></span> connesse alle vertenze legali e fiscali possano riv<span class=\"_ _1\"></span>elarsi carenti od eccedenti.<span class=\"_ _1\"></span> Per l\u2019informativa <span class=\"_ _0\"></span>sulle principali <span class=\"_ _0\"></span>posizioni di <span class=\"_ _0\"></span>rischio rela<span class=\"_ _0\"></span>tive a <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oversie legali <span class=\"_ _0\"></span>(azioni revocatorie e <span class=\"_ _2\"></span>caus<span class=\"_ _1\"></span>e passive <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso) <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>\u201cFondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Voce <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>0\u201d <span class=\"_ _3\"></span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> </span>Informazioni sullo stato p<span class=\"_ _1\"></span>atrimo<span class=\"ff5\">niale consolidato<span class=\"_ _1\"></span>\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> 10 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fondi per rischi ed on<span class=\"_ _1\"></span>eri </span></span>Fondi per rischi ed oneri a fronte di impegni e ga<span class=\"_ _1\"></span>ranzie rilasciate<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>sottovoce <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>accoglie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rilevati <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> degli <span class=\"_ _29\"></span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>erogare<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>alle <span class=\"_ _29\"></span>garanzie <span class=\"_ _29\"></span>rilasciate <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appli<span class=\"_ _1\"></span>cazione delle <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>sull\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>ai <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>fattis<span class=\"_ _1\"></span>pecie <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>adottate, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>linea<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>principio, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e medesime <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>allocazione <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>stadi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>creditizio <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa esposte con <span class=\"_ _1\"></span>riferimento alle atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al costo <span class=\"_ _1\"></span>ammortizzato o <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> con <span class=\"_ _1\"></span>impatto sulla redditivit\u00e0 complessi<span class=\"_ _1\"></span>va. Altri fondi per rischi ed oneri<span class=\"_ _1\"></span> I fondi <span class=\"_ _1\"></span>per rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>accolgono <span class=\"_ _1\"></span>gli acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _1\"></span>effettuati a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di ob<span class=\"_ _1\"></span>bligazioni <span class=\"_ _1\"></span>legali o <span class=\"_ _1\"></span>riferiti <span class=\"_ _1\"></span>a rapporti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro, <span class=\"_ _1\"></span>oppure <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contenziosi, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>fiscali, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>passati, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali sia probabile l\u2019impiego di risor<span class=\"_ _1\"></span>se economiche per l\u2019adempim<span class=\"_ _1\"></span>ento delle obbligazio<span class=\"_ _1\"></span>ni stesse, purch\u00e9 possa essere effettuata una previsione attendibile del relati<span class=\"_ _1\"></span>vo ammontare.<span class=\"_ _1\"></span> Gli <span class=\"_ _47\"> </span>accantonamenti <span class=\"_ _47\"> </span>rispettano <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>miglior <span class=\"_ _47\"> </span>stima <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri <span class=\"_ _40\"> </span>necessari <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio. <span class=\"_ _3\"></span>Nei <span class=\"_ _3\"></span>casi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>l\u2019effetto <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>aspetto <span class=\"_ _29\"></span>rilevante, <span class=\"_ _3\"></span>gli importi <span class=\"_ _1\"></span>accantonati <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>sottoposti ad <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>considerando <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>scad<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>temporale dell\u2019obbligazione. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>d\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _29\"></span>riflette <span class=\"_ _3b\"> </span>le <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutazioni <span class=\"_ _3b\"> </span>correnti <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>den<span class=\"_ _1\"></span>aro, tenendo conto dei rischi specifici connessi alla pas<span class=\"_ _1\"></span>sivit\u00e0.<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>premi <span class=\"_ _3f\"> </span>anzianit\u00e0 <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>dipendenti <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>curat<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>attuari <span class=\"_ _3f\"> </span>indipendenti <span class=\"_ _3f\"> </span>esterni, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>egue <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>e medesime logiche di calc<span class=\"_ _1\"></span>olo gi\u00e0 descritte p<span class=\"_ _1\"></span>er il fondo <span class=\"_ _1\"></span>di Trattamento di Fin<span class=\"_ _1\"></span>e Rapport<span class=\"_ _1\"></span>o del personale. <span class=\"_ _1\"></span>Gli utili e le perdite attuariali vengono rilevati t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>immediatamente nel conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff3\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento \u00e8 rilevato a <span class=\"_ _1\"></span>Conto Economico. <span class=\"ff2\"> </span>Gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>trascorrere <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019attualizzaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono registrati <span class=\"_ _1\"></span>a Conto Economico tra gli accantonamenti.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Sezione <span class=\"_ _d5\"> </span>10   -<span class=\"ls84\">   </span>Fondi per ri<span class=\"_ _1\"></span>schi ed<span class=\"_ _1\"></span> oneri   -   v<span class=\"_ _1\"></span>oce 100<span class=\"_ _324\"> </span>10.1 Fondi per<span class=\"_ _0\"></span> rischi e oneri: co<span class=\"_ _0\"></span>mposizione<table class=\"s wc12 haaf\" id=\"_deceee5a-4bb5-418b-9095-b7717f238b2a\"><tr><td class=\"c x27f y362d w45d h5cd\"><div class=\"t m0 x67 h650 y213b ff3 fse fc0 sc0 ls0 ws0\">Voci/Compon<span class=\"_ _0\"></span>enti<span class=\"ff7\"> </span></div></td><td class=\"c x486 y362d w461 h5cd\"><div class=\"t m0 xbe h650 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7\"> </span></div></td><td class=\"c x487 y362d w462 h5cd\"><div class=\"t m0 xbe h650 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y362e wc13 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Fondi per risc<span class=\"_ _0\"></span>hio di credito r<span class=\"_ _0\"></span>elativo a i<span class=\"_ _0\"></span>mpegni e gar<span class=\"_ _0\"></span>anzie<span class=\"_ _324\"> </span></div></td><td class=\"c x486 y362f w461 h5dc\"><div class=\"t m0 x83 h650 y2167 ff2 fse fc0 sc0 ls0 ws0\">3.531<span class=\"ff7\"> </span></div></td><td class=\"c x487 y362f w462 h5dc\"><div class=\"t m0 x83 h650 y2167 ff2 fse fc0 sc0 ls0 ws0\">4.096<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y3631 wc14 ha53\"><div class=\"t m0 x23f h650 y3630 ff2 fse fc0 sc0 ls0 ws0\">finanziarie rilasc<span class=\"_ _0\"></span>iate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3632 w460 h2c5\"><div class=\"t m0 x67 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">2. Fondi su altri<span class=\"_ _0\"></span> impegni e al<span class=\"_ _0\"></span>tre garanzie ri<span class=\"_ _0\"></span>lasciate<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3632 w461 h2c5\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3632 w462 h2c5\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3633 w460 h140\"><div class=\"t m0 x67 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">3. Fondi di qui<span class=\"_ _0\"></span>escenza azienda<span class=\"_ _0\"></span>li<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3633 w461 h140\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3633 w462 h140\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3634 w460 h140\"><div class=\"t m0 x67 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">4. Altri fondi per<span class=\"_ _0\"></span> rischi ed on<span class=\"_ _0\"></span>eri<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3634 w461 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3634 w462 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3635 w460 h140\"><div class=\"t m0 x3a h650 y216c ff2 fse fc0 sc0 ls0 ws0\">4.1 controvers<span class=\"_ _0\"></span>ie legali e fisca<span class=\"_ _0\"></span>li<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3635 w461 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">12.469<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3635 w462 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">12.885<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3636 w460 h2c4\"><div class=\"t m0 x3a h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">4.2 oneri per i<span class=\"_ _0\"></span>l personale<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3636 w461 h2c4\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">32.387<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3636 w462 h2c4\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">23.101<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3637 w460 h140\"><div class=\"t m0 x3a h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">4.3 altri<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3637 w461 h140\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">34.902<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3637 w462 h140\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">23.270<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3638 w460 h5ce\"><div class=\"t m0 x3a h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3638 w461 h5ce\"><div class=\"t m0 x1f9 h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">83.289<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3638 w462 h5ce\"><div class=\"t m0 x1f9 h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">63.352<span class=\"ff7\"> </span></div></td></tr></table>Nella <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201c1.  F<span class=\"_ _0\"></span>ondi <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di  credito <span class=\"_ _2d\"> </span>relativo <span class=\"_ _2d\"> </span>a  impeg<span class=\"_ _0\"></span>ni <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>garanz<span class=\"_ _1\"></span>ie <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2c\"> </span>rilasciate\u201d <span class=\"_ _2c\"> </span>trova<span class=\"_ _324\"> </span>accoglimento <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>fondo <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>applicand<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>modelli <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>calcolo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>definiti <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span>sede di prima applicazione del principio contabile \u201cIFRS9 Strum<span class=\"_ _1\"></span>enti finanziari\u201d.<span class=\"_ _324\"> </span>La  sottovoce  \u201c4.<span class=\"_ _1\"></span>1  controversie  legali\u201d  comprende<span class=\"_ _1\"></span>  gli  accantonamenti  cos<span class=\"_ _1\"></span>tituiti <span class=\"_ _3d\"> </span>per  fronteggiare  le<span class=\"_ _324\"> </span>previsioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>cause <span class=\"_ _3\"></span>passive, <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>12.9<span class=\"_ _1\"></span>17 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cause <span class=\"_ _3\"></span>legali <span class=\"_ _3\"></span>(ex <span class=\"_ _1\"></span>11.4<span class=\"_ _1\"></span>21<span class=\"_ _324\"> </span>migliaia di euro) e 1.474 migliaia di euro a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte di revocatorie fallimentari (ex 1.465 miglia<span class=\"_ _1\"></span>ia di euro).<span class=\"_ _324\"> </span>La voce \u201c4.2 oneri per il personale\u201d comprende principa<span class=\"_ _1\"></span>lmente le passivit\u00e0: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per il sistema premiante per 14<span class=\"_ _1\"></span>.820 migliaia di euro (ex 11.84<span class=\"_ _1\"></span>5 migliaia di euro),<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">premi <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>welfare <span class=\"_ _2\"></span>1<span class=\"_ _1\"></span>3.336 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>(ex <span class=\"_ _2\"></span>7.63<span class=\"_ _1\"></span>2 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro) <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>comprende <span class=\"ff5\">l\u2019onere<span class=\"_ _324\"> </span></span></span></span>di <span class=\"_ _2\"></span>9,5 <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>relativo <span class=\"_ _2\"></span>all\u2019iniziati<span class=\"_ _1\"></span>va <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>razionalizzazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _2\"></span>distributivo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>organizzativo<span class=\"_ _324\"> </span>prevista dal piano industriale;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">premi anzianit\u00e0 e ferie aggiuntive per 4.12<span class=\"_ _1\"></span>6 migliaia di euro<span class=\"_ _1\"></span> (ex 3.364 migliaia di euro).<span class=\"_ _324\"> </span></span></span>La voce \u201c4.3 altri\u201d comprende<span class=\"ff2\"> principalm<span class=\"_ _1\"></span>ente:<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">fondi atti a fronteggiare oneri per altri ri<span class=\"_ _1\"></span>schi operativi<span class=\"_ _1\"></span>, tra cui:<span class=\"_ _324\"> </span></span></span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">7.13<span class=\"_ _1\"></span>1  migliaia  di  euro <span class=\"_ _3d\"> </span>relativi  allo  stanziamento  effettuato  per  ri<span class=\"_ _1\"></span>schi  operativi  legati  alla<span class=\"_ _324\"> </span></span></span>situazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3f\"> </span>incertezza <span class=\"_ _3f\"> </span>giuri<span class=\"_ _1\"></span>dica <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>emersa <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>sentenza <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span>Corte <span class=\"_ _1\"></span>Costituz<span class=\"_ _1\"></span>ionale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>dichiarato l\u2019<span class=\"_ _1\"></span>incostituzionalit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>parte dell\u2019art. <span class=\"_ _3\"></span>11<span class=\"ff2\">-octies, <span class=\"_ _1\"></span>comma<span class=\"_ _324\"> </span></span>2, del Decreto Sostegni bis<span class=\"_ _1\"></span> (ex 4.829 migliaia di euro);<span class=\"_ _324\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">4.86<span class=\"_ _1\"></span>3 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span>stanziamento <span class=\"_ _29\"></span>sui <span class=\"_ _29\"></span>futuri <span class=\"_ _29\"></span>storni <span class=\"_ _29\"></span>provvigionali <span class=\"_ _29\"></span>(c.d. <span class=\"_ _29\"></span>\"refund <span class=\"_ _29\"></span>liability\" <span class=\"_ _29\"></span>su<span class=\"_ _324\"> </span></span></span>commissioni <span class=\"_ _8d\"> </span>riconosciut<span class=\"_ _1\"></span>e <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>il <span class=\"_ _8d\"> </span>collocamento <span class=\"_ _8e\"> </span>alla <span class=\"_ _8d\"> </span>clientela <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>polizze <span class=\"_ _8d\"> </span>assicur<span class=\"_ _1\"></span>ative) <span class=\"_ _8d\"> </span>da<span class=\"_ _324\"> </span>riconoscere <span class=\"_ _2d\"> </span>alle <span class=\"_ _2d\"> </span>compagnie <span class=\"_ _2d\"> </span>assicurativ<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>caso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>estinzione <span class=\"_ _2d\"> </span>anticipata <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>contratto<span class=\"_ _3\"></span>(ex<span class=\"_ _324\"> </span>5.126 migliaia di euro);<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">fondi  accantonati <span class=\"_ _2c\"> </span>a  fronte <span class=\"_ _2c\"> </span>di  incentivi <span class=\"_ _2c\"> </span>previsti  contrattualmente  per <span class=\"_ _2c\"> </span>i  promotori  finanziari  al<span class=\"_ _324\"> </span></span></span>maturare di determinate condizio<span class=\"_ _1\"></span>ni per 12.653<span class=\"_ _1\"></span> migliaia di euro (ex 9.760 migliaia di euro).<span class=\"_ _324\"> </span>10.2 Fondi per<span class=\"_ _0\"></span> rischi e oneri: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wc15 hab0\" id=\"_75b87538-a6c4-428e-9011-2417e2cba166\"><tr><td></td><td class=\"c x540 y3639 wc16 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fondi su altri<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x541 y363a wc17 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">impegni e altre<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x542 y363a wc18 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altri fondi per<span class=\"_ _324\"> </span></div></td><td class=\"c x403 y363b w500 h652\"><div class=\"t m0 x35 h2f y239c ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x543 y363c wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x544 y363d wc1a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">rischi ed oneri<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x545 y363e wb60 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y363f w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y363f w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y363f wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y363f w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3640 w4ff h5b3\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3640 w396 h5b3\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3640 wf1 h5b3\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">65.306<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3640 w500 h5b3\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">65.306<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3641 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.1 Accanton<span class=\"_ _0\"></span>amento dell'es<span class=\"_ _0\"></span>ercizio <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3641 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3641 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.418<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3641 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.418<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3642 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.2 Variazioni<span class=\"_ _0\"></span> dovute al pass<span class=\"_ _0\"></span>are del t<span class=\"_ _0\"></span>empo <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3642 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3642 wf1 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">212<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x403 y3642 w500 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">212<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3643 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 Variazioni<span class=\"_ _0\"></span> dovute a modif<span class=\"_ _0\"></span>iche del tasso<span class=\"_ _0\"></span> di sconto <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3643 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3643 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3643 w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3644 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni  <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3644 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3644 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.676<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3644 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.676<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3645 w4ff h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3645 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3645 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3645 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.287<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3646 w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3646 w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3646 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">44.804<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3646 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">44.804<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3647 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.1 Utilizzo n<span class=\"_ _0\"></span>ell'esercizio <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3647 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3647 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">43.722<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3647 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">43.722<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3648 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Variazioni d<span class=\"_ _0\"></span>ovute a modif<span class=\"_ _0\"></span>iche del tasso<span class=\"_ _0\"></span> di sconto <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3648 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3648 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3648 w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3649 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3649 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3649 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.082<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3649 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.082<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y364a w4ff h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y364a w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y364a wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y364a w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y364b w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y364b w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y364b wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y364b w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7 fsb\"> </span></div></td></tr></table>10.3 Fondi per<span class=\"_ _0\"></span> rischio di credit<span class=\"_ _0\"></span>o relativo a impegni<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>e garanzie fi<span class=\"_ _0\"></span>nanziarie rilasciat<span class=\"_ _0\"></span>e<table class=\"s wc1b hab1\" id=\"_df089f71-a789-4352-93c2-23a7db0b4120\"><tr><td></td><td class=\"c x547 y364c w506 h656\"><div class=\"t m0 x24 h2f y216e ff3 fse fc0 sc0 ls0 ws0\">Fondi per rischio di<span class=\"_ _0\"></span> credito relat<span class=\"_ _2\"></span>iv<span class=\"_ _1\"></span>o a impegni<span class=\"_ _0\"></span> e garanzie finan<span class=\"_ _0\"></span>ziarie rila<span class=\"_ _0\"></span>sciate<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x548 y364d wc1c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x549 y364e wc1d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x547 y364f w503 h657\"><div class=\"t m0 x4b h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x54a y364f w505 h657\"><div class=\"t m0 x26 h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54b y3650 wc1e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">acquisiti/e o<span class=\"_ _324\"> </span></div></td><td class=\"c x54c y364f w503 h657\"><div class=\"t m0 xc5 h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x54d y3651 wc1f hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x54e y3652 wc20 hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y3653 w502 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Impegni a erog<span class=\"_ _0\"></span>are fondi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3653 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">491<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54f y3653 w504 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">72<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54a y3653 w505 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3653 w504 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3653 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x51d y3654 w502 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Garanzie finanz<span class=\"_ _0\"></span>iarie rilasciat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3654 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">208<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54f y3654 w504 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">917<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54a y3654 w505 h550\"><div class=\"t m0 xa0 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3654 w504 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3654 w503 h550\"><div class=\"t m0 xa0 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.968<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x551 y3655 w507 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3655 w503 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">699<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54f y3655 w504 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">989<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54a y3655 w505 h550\"><div class=\"t m0 xa0 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3655 w504 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3655 w508 h550\"><div class=\"t m0 xa0 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.531<span class=\"ff7 fsb\"> </span></div></td></tr></table>10.5  Fondi di quie<span class=\"_ _0\"></span>scenza azien<span class=\"_ _0\"></span>dali a benefici d<span class=\"_ _0\"></span>efiniti<span class=\"_ _324\"> </span>La voce a fine esercizio non presenta riman<span class=\"_ _1\"></span>enze.<span class=\"_ _324\"> </span>10.6 Fondi per<span class=\"_ _0\"></span> rischi e oneri: altr<span class=\"_ _2\"></span>i f<span class=\"_ _1\"></span>ondi Il dettaglio della voce \u201cAltri<span class=\"_ _1\"></span> fondi per rischi ed oneri\u201d \u00e8 stato<span class=\"_ _1\"></span> fornito a commento della Sezione 10.1.<span class=\"_ _324\"> </span>1.5. RISCHI OPERATIVI<span class=\"_ _324\"> </span> Informazioni di natura qualit<span class=\"_ _1\"></span>ativa<span class=\"_ _324\"> </span> A. Aspetti generali, procedure di gestione e metodi di misurazione del rischio operativo <span class=\"_ _d6\"> </span> Per <span class=\"_ _1\"></span>\u201crischio <span class=\"_ _3\"></span>operativo\u201d, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ntende <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>inade<span class=\"_ _1\"></span>guatezza <span class=\"_ _3\"></span>o dalla <span class=\"_ _3\"></span>disfunzione <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> processi, <span class=\"_ _29\"></span>risorse <span class=\"_ _29\"></span>umane <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sistemi <span class=\"_ _29\"></span>interni, <span class=\"_ _3b\"> </span>oppure <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>esoge<span class=\"_ _1\"></span>ni, <span class=\"_ _29\"></span>ivi <span class=\"_ _3b\"></span>compreso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _3b\"></span>giuridico <span class=\"_ _29\"></span>(cfr.<span class=\"_ _324\"> </span> regolamento UE 575/2013).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>definizione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>operativo <span class=\"_ _1\"></span>sopra <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>all\u2019interno <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>modello<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span> Rischi Operativi approva<span class=\"_ _1\"></span>to e formalizzato all\u2019interno della normativa az<span class=\"_ _1\"></span>iendale.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _2d\"> </span>tale <span class=\"_ _2d\"> </span>ambito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _2d\"> </span>uno <span class=\"_ _2d\"> </span>specifico <span class=\"_ _2d\"> </span>ma<span class=\"_ _1\"></span>croprocesso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _2d\"> </span>operativi <span class=\"_ _2d\"> </span>(definito<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Framework di ORM) che si compone delle segu<span class=\"_ _1\"></span>enti fasi:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Identificazione: rilevazione, raccolta e clas<span class=\"_ _1\"></span>sificazione delle <span class=\"_ _1\"></span>informazioni relati<span class=\"_ _1\"></span>ve ai rischi operativi;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Valutazione:  valutazione  in  termini  economici  dei  rischi  operativi  rilevati  conne<span class=\"_ _0\"></span>ssi  all\u2019operativit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>aziendale;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Monitoraggio <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>reporting: <span class=\"_ _2c\"> </span>raccolta <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>organizzazione <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>monitorare<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>l\u2019evoluzione dell\u2019esposizione al rischio o<span class=\"_ _1\"></span>perativo;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Mitigazione e controllo:<span class=\"_ _1\"></span> trasferimento del rischio e miglio<span class=\"_ _1\"></span>ramento dei processi aziendali.<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>A supporto del modello di gestione dei rischi operati<span class=\"_ _1\"></span>vi sono stati<span class=\"_ _1\"></span> formalizzati i seguenti processi operativi:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Loss  Data <span class=\"_ _2c\"> </span>Collection  <span class=\"ff5\">\u2013</span>  proce<span class=\"_ _0\"></span>sso  strutturato <span class=\"_ _2c\"> </span>per  la <span class=\"_ _2c\"> </span>raccolta  delle <span class=\"_ _2c\"> </span>perdite  operative  manifestate<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>all\u2019interno della Banca;<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Risk <span class=\"_ _3\"></span>Self <span class=\"_ _1\"></span>Assessment <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _3\"></span>strutturato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>potenziali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finalizzato<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>plessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>rappresentata <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>macro<span class=\"_ _1\"></span>-processo<span class=\"_ _324\"> </span> aziendale;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"> </span>patrimoniale <span class=\"_ _3b\"> </span>TSA <span class=\"_ _3b\"> </span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>calcola <span class=\"_ _3b\"></span>il <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"></span>con<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>metodo <span class=\"_ _1\"></span>denominato \u201c<span class=\"_ _1\"></span>Traditional <span class=\"_ _1\"></span>Standardised <span class=\"_ _1\"></span>Approach\u201d. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di adempier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requisiti<span class=\"_ _324\"> </span> normativi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>materia, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>dotato <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>perativo <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>metodologia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>allocazione<span class=\"_ _324\"> </span> dell\u2019Indicatore Rilevante <span class=\"_ _1\"></span>nelle 8 <span class=\"_ _1\"></span>linee di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>previste dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>e si <span class=\"_ _1\"></span>\u00e8 dotato di <span class=\"_ _1\"></span>un\u2019apposita<span class=\"_ _324\"> </span> procedura informatica interna.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>Di<span class=\"_ _1\"></span>rezione <span class=\"_ _3f\"> </span>Risk<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Management, <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2d\"> </span>definito <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3f\"> </span>interna, <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>strutturato<span class=\"_ _324\"> </span> un\u2019adeguata attivit\u00e0 <span class=\"_ _0\"></span>di monitoraggio e<span class=\"_ _0\"></span> reporting <span class=\"_ _0\"></span>in tema <span class=\"_ _0\"></span>rischi operativi <span class=\"_ _0\"></span>integrandola con i <span class=\"_ _2\"></span>dettami<span class=\"_ _1\"></span> della<span class=\"_ _324\"> </span> normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>merito <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Coordinamento <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>funzioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo.<span class=\"_ _324\"> </span> Relativamente <span class=\"_ _47\"> </span>agli <span class=\"_ _40\"> </span>even<span class=\"_ _1\"></span>ti <span class=\"_ _47\"> </span>pregiudizievoli <span class=\"_ _47\"> </span>raccolti <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>Database <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>Perdite <span class=\"_ _47\"> </span>Operative <span class=\"_ _47\"> </span>A<span class=\"_ _0\"></span>ziendale<span class=\"_ _324\"> </span> (DBPOA), \u00e8 stato imple<span class=\"_ _1\"></span>mentato un sistema <span class=\"_ _1\"></span>di reporting in <span class=\"_ _1\"></span>grado di fornire<span class=\"_ _1\"></span> tutte le informazio<span class=\"_ _1\"></span>ni rigu<span class=\"_ _1\"></span>ardanti<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> gli <span class=\"_ _3\"></span>eventi <span class=\"_ _29\"></span>medesimi: <span class=\"_ _3\"></span>num<span class=\"_ _1\"></span>ero <span class=\"_ _29\"></span>eventi, <span class=\"_ _3\"></span>ammontare <span class=\"_ _29\"></span>perdite <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>rde <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>eventuali <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>cuperi. <span class=\"_ _3\"></span>Tale <span class=\"_ _29\"></span>reportistica <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span> stata integrata anche con le risultanz<span class=\"_ _1\"></span>e del processo di Risk Self Assessment.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> In <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>proces<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Loss<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ection<span class=\"_ _324\"> </span> sono comunicati tramite fluss<span class=\"_ _1\"></span>o COREP a Banca d\u2019Italia.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _2d\"> </span>tema <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>estione <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>mo<span class=\"_ _1\"></span>nitoraggio <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Outsourcing <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>definita <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>impl<span class=\"_ _1\"></span>ementata <span class=\"_ _2c\"> </span>una<span class=\"_ _324\"> </span> metodologia di valutazione del rischio connesso al<span class=\"_ _1\"></span>le terze parti.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>informatica <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>protezione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>attribuis<span class=\"_ _1\"></span>ce<span class=\"_ _324\"> </span> importanza <span class=\"_ _2d\"> </span>centrale <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>str<span class=\"_ _1\"></span>ategie <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span>rischi <span class=\"_ _3f\"> </span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _3f\"> </span>nel <span class=\"_ _2d\"> </span>continuo <span class=\"_ _3f\"> </span>misure <span class=\"_ _2d\"> </span>conformi <span class=\"_ _2d\"> </span>alle<span class=\"_ _324\"> </span> disposizioni vige<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>privacy, <span class=\"_ _0\"></span>alle normative <span class=\"_ _2\"></span>di sicurezza <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>principali standard <span class=\"_ _2\"></span>di settore <span class=\"_ _2\"></span>con<span class=\"_ _324\"> </span> l\u2019obiettivo <span class=\"_ _3\"></span>di garantire <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _1\"></span>informativi <span class=\"_ _3\"></span>da eventi <span class=\"_ _3\"></span>che po<span class=\"_ _1\"></span>ssano <span class=\"_ _1\"></span>avere <span class=\"_ _3\"></span>impatti <span class=\"_ _1\"></span>negativi<span class=\"_ _324\"> </span> su Banco Desio e della Brianza e sui dir<span class=\"_ _1\"></span>itti degli interessati. <span class=\"_ _1\"></span> La <span class=\"_ _29\"></span>gestione, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>controllo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _29\"></span>informatici <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza, <span class=\"_ _29\"></span>ivi <span class=\"_ _29\"></span>incluso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>cyber, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> incardinata nel pi\u00f9 ampio sis<span class=\"_ _1\"></span>tema dei controlli interni e di gestione dei ri<span class=\"_ _1\"></span>schi adottato dal Banco Desio.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> Con <span class=\"_ _2c\"> </span>riferimento  ai <span class=\"_ _2d\"> </span>princi<span class=\"_ _1\"></span>pali  presidi <span class=\"_ _2d\"> </span>operat<span class=\"_ _1\"></span>ivi <span class=\"_ _2c\"> </span>ed  organizzativi <span class=\"_ _2c\"> </span>attualmente <span class=\"_ _2c\"> </span>in  essere <span class=\"_ _2d\"> </span>per  garantire <span class=\"_ _2d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> sicurezza e la protezione dei dati si <span class=\"_ _1\"></span>rappresenta che il Banco Desio \u00e8 dotato di:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _3d\"> </span>pro<span class=\"_ _1\"></span>cesso <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>ICT<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Ri<span class=\"_ _1\"></span>sk <span class=\"_ _40\"> </span>Assessment <span class=\"_ _40\"> </span>volto <span class=\"_ _40\"> </span>ad <span class=\"_ _40\"> </span>identif<span class=\"_ _1\"></span>icare <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>misurar<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>l\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>al <span class=\"_ _40\"> </span>rischio<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>informatico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sicurezz<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>Tale <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>inclusivo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>sistema<span class=\"_ _324\"> </span> informativo della banca acquisito<span class=\"_ _1\"></span> in full-outs<span class=\"_ _1\"></span>ourcing da Cedacri S.p.a.;  \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _0\"></span>sistema di <span class=\"_ _0\"></span>key <span class=\"_ _0\"></span>risk indicators atti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>monitorare nel <span class=\"_ _2\"></span>continuo l\u2019esposizione alle <span class=\"_ _0\"></span>principali minacce<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>informatiche in <span class=\"_ _1\"></span>tema di <span class=\"_ _1\"></span>sicurezza dei <span class=\"_ _1\"></span>dati, tr<span class=\"_ _1\"></span>a cui: eventi che impl<span class=\"_ _1\"></span>ichino la <span class=\"_ _1\"></span>violazione delle norme<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>aziendali <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>frodi <span class=\"_ _3\"></span>informatiche, <span class=\"_ _1\"></span>attacchi<span class=\"_ _324\"> </span> attraverso internet <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>malfunzionamenti e<span class=\"_ _0\"></span> disservizi), <span class=\"_ _0\"></span>tentativi fraudolenti <span class=\"_ _2\"></span>aventi ad ogge<span class=\"_ _0\"></span>tto i <span class=\"_ _0\"></span>canali<span class=\"_ _324\"> </span> di virtual banking e fenomeni malware potenzia<span class=\"_ _1\"></span>li rilevati sui vetto<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>-mail o web;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>terze <span class=\"_ _29\"></span>parti <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>presi<span class=\"_ _1\"></span>di <span class=\"_ _29\"></span>organizzativi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>tecnologici <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>queste<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ultime pongono <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere per <span class=\"_ _1\"></span>garantire, <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>aspetti, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sicurezza info<span class=\"_ _1\"></span>rmatica e <span class=\"_ _1\"></span>la continuit\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> operativa <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>servizi erogati <span class=\"_ _2\"></span>sia in <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di contrattualizzazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>l\u2019intero <span class=\"_ _0\"></span>ciclo<span class=\"_ _324\"> </span> di vita del rapporto;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _2d\"> </span>processo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>DPIA <span class=\"_ _2d\"> </span>(Data <span class=\"_ _2d\"> </span>Protection <span class=\"_ _2d\"> </span>Impact <span class=\"_ _2d\"> </span>Assessment), <span class=\"_ _2d\"> </span>volto <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>valutare <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>necessit\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>proporzionalit\u00e0 <span class=\"_ _1\"></span>dei tr<span class=\"_ _1\"></span>attamenti privacy, valut<span class=\"_ _1\"></span>are e <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>gli ev<span class=\"_ _1\"></span>entuali rischi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i dir<span class=\"_ _1\"></span>itti e <span class=\"_ _1\"></span>le libert\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dei <span class=\"_ _3b\"> </span>soggetti <span class=\"_ _3f\"> </span>interessati, <span class=\"_ _3f\"> </span>stabilire <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>necessit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>impl<span class=\"_ _1\"></span>ementare <span class=\"_ _3b\"> </span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>mitig<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span> eventuali <span class=\"_ _3d\"> </span>carenze <span class=\"_ _40\"> </span>riscontrate <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>merito <span class=\"_ _40\"> </span>all\u2019esistenza <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>all\u2019efficacia <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>adeguati<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>presidi <span class=\"_ _40\"> </span>fisici,<span class=\"_ _324\"> </span> organizzativi e tecnologici;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">formazione <span class=\"_ _2\"></span>interna <span class=\"_ _2\"></span>relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nor<span class=\"_ _1\"></span>mativa <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tema <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>sicurezza <span class=\"_ _2\"></span>informativas, <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>otection<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ed alle modalit\u00e0 di trattamento e protezio<span class=\"_ _1\"></span>ne dei dati;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure <span class=\"_ _8d\"> </span>antifrode <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>progressivo <span class=\"_ _8e\"> </span>potenziamento <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8e\"> </span>alle <span class=\"_ _8d\"> </span>dinamiche <span class=\"_ _8d\"> </span>evolut<span class=\"_ _1\"></span>ive <span class=\"_ _8d\"> </span>delle<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>tecniche di attacco informatico;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione degli incidenti di sicurezz<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione dei change applicat<span class=\"_ _1\"></span>ivi ed infrastrutturali;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">sistemi di <span class=\"_ _0\"></span>alerting <span class=\"_ _0\"></span>da mina<span class=\"_ _0\"></span>cce <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>attraverso il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corso a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servizi S<span class=\"_ _0\"></span>OC (Se<span class=\"_ _0\"></span>curity Operation <span class=\"_ _0\"></span>Center)<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>da parte di operatori specializ<span class=\"_ _1\"></span>zati;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un servizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>monitoraggio giornal<span class=\"_ _1\"></span>iero delle p<span class=\"_ _1\"></span>erformance <span class=\"_ _1\"></span>di sicurezz<span class=\"_ _1\"></span>a ICT <span class=\"_ _1\"></span>mediante un<span class=\"_ _1\"></span> sistema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>rating <span class=\"_ _2c\"> </span>(valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>esterna <span class=\"_ _2c\"> </span>da  parte <span class=\"_ _2d\"> </span>di  operatore <span class=\"_ _2c\"> </span>specializzato <span class=\"_ _2c\"> </span>ampiamente  diffuso <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>livell<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span> mondiale).  Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _3\"></span>recenti <span class=\"_ _3\"></span>sviluppi <span class=\"_ _3\"></span>normativi <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>DORA), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti<span class=\"_ _324\"> </span> interventi <span class=\"_ _3\"></span>preliminari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>normativa <span class=\"_ _29\"></span>interna <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ambito <span class=\"_ _29\"></span>IT <span class=\"_ _3\"></span>Operation <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>IT <span class=\"_ _29\"></span>Risk<span class=\"_ _324\"> </span> Management nonch\u00e9 sugli s<span class=\"_ _1\"></span>trumenti a supporto dei processi<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>framework <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>gestione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>Ris<span class=\"_ _0\"></span>chio <span class=\"_ _47\"> </span>Informatico <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Si<span class=\"_ _0\"></span>curezza <span class=\"_ _47\"> </span>mediante<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>l\u2019implementazione di nuovi contr<span class=\"_ _1\"></span>olli di II livello<span class=\"_ _1\"></span><span class=\"ff2\">;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">identificazione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>l\u2019identificazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>c.d. <span class=\"_ _1\"></span>Crit<span class=\"_ _1\"></span>ical <span class=\"_ _3\"></span>or <span class=\"_ _1\"></span>Important <span class=\"_ _3\"></span>Functions<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>(CIFs), cos\u00ec come definite dal <span class=\"_ _1\"></span>Regolamento DORA;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento della metodologia di<span class=\"_ _1\"></span> Business Impact Analisys (BI<span class=\"_ _1\"></span>A);<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento del processo di <span class=\"_ _1\"></span>incident management e di gestione degli early <span class=\"_ _1\"></span>warnings;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">creazione <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>sinergie <span class=\"_ _a7\"> </span>nella <span class=\"_ _a7\"> </span>gestione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>c.d. <span class=\"_ _a7\"> </span>\u201cvalue <span class=\"_ _a7\"> </span>chain\u201d <span class=\"_ _a7\"> </span>in <span class=\"_ _a7\"> </span>ambito <span class=\"_ _a7\"> </span>ICT <span class=\"_ _a7\"> </span>mediante<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>l\u2019implementazione <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>il <span class=\"_ _40\"> </span>costante <span class=\"_ _3d\"> </span>sviluppo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>to<span class=\"_ _1\"></span>ol <span class=\"_ _3d\"> </span>informatici <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>suppo<span class=\"_ _1\"></span>rto, <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>l\u2019obiettivo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span> efficientare i processi di IT Operations e Risk Management mediante l\u2019integra<span class=\"_ _1\"></span><span class=\"ff2\">zione di informazioni<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>e lo scambio di dati.   Gestione Sicurezza Logica  In <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sposta <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>esigenze <span class=\"_ _3\"></span>straordinarie <span class=\"_ _3\"></span>emerse <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>connessione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>geopolitico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>agli<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> effetti residui da Covid-<span class=\"lsb\">19</span>, il Gr<span class=\"_ _1\"></span>uppo ha:<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzato <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicurezza <span class=\"_ _3\"></span>contro <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>attacchi <span class=\"_ _3\"></span>cyber <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iative <span class=\"_ _3\"></span>dichiarate<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>nello specifico piano investimenti dichiarato nel doc<span class=\"_ _1\"></span>umento di \"Piano di Sicure<span class=\"_ _1\"></span>zza Informatica\";<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto <span class=\"_ _2\"></span>le policy <span class=\"_ _2\"></span>rule <span class=\"_ _2\"></span>presenti <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>sistemi <span class=\"_ _0\"></span>firewall <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>controlli <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Office <span class=\"_ _0\"></span>365 <span class=\"_ _2\"></span>mediante <span class=\"_ _0\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>analisi<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>avanzati;<span class=\"_ _324\"> </span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">sviluppato ulteriori sine<span class=\"_ _0\"></span>rgie <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il SOC <span class=\"_ _2\"></span>(Security Operation Cente<span class=\"_ _0\"></span>r) con <span class=\"_ _2\"></span>adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _0\"></span>nuovi si<span class=\"_ _0\"></span>stemi di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>controllo <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>motori <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>AI con <span class=\"_ _3\"></span>attivazione di <span class=\"_ _3\"></span>sistemi in <span class=\"_ _3\"></span>cloud per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione degli <span class=\"_ _3\"></span>utenti in<span class=\"_ _324\"> </span> mobilit\u00e0 e la navigazione Internet:  <span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rivisto <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>antispam <span class=\"_ _3b\"> </span>mediante <span class=\"_ _3f\"> </span>l\u2019attivazione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>configuraz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>dominio <span class=\"_ _3f\"> </span>ed <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>loro<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>monitoraggio (attivit\u00e0 di contr<span class=\"_ _1\"></span>ollo periodica);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziato <span class=\"_ _2c\"> </span>sistemi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>protezione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>posta <span class=\"_ _2c\"> </span>elettronica <span class=\"_ _2c\"> </span>aziendale <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>attacchi <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>canale sempre pi\u00f9 sofisti<span class=\"_ _1\"></span>cati con acquisizione di strumenti avanzati di mercato;<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">previsto <span class=\"_ _1\"></span>uno <span class=\"_ _1\"></span>specifico <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>gramma fo<span class=\"_ _1\"></span>rmativo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>utenti <span class=\"_ _1\"></span>interni <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Banc<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>cyber security con particolare focus s<span class=\"_ _1\"></span>ugli attacchi di phishing;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rafforzato <span class=\"_ _29\"></span>l\u2019impianto <span class=\"_ _29\"></span>normativo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>materia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>redazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>set <span class=\"_ _29\"></span>documentale<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>ispirato <span class=\"_ _3\"></span>alle best <span class=\"_ _3\"></span>practices internazionali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Sicurezza <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Informazioni <span class=\"_ _3\"></span>(ISO27001) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ottica di adeguamento al Regolamento D<span class=\"_ _1\"></span>ORA;<span class=\"_ _324\"> </span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziati i temi di vulnerabili<span class=\"_ _1\"></span>ty management con definizione di processi di ge<span class=\"_ _1\"></span>stione e<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>valutazione delle vulnerabilit<span class=\"_ _1\"></span>\u00e0 dei sistemi informativi;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto i processi di Fraud Management in otti<span class=\"_ _1\"></span>ca di raccolta delle evidenze delle operaz<span class=\"_ _1\"></span>ioni di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>online banking e relativa reportis<span class=\"_ _1\"></span>tica per le funzioni Legali e di controllo av<span class=\"_ _1\"></span>viando il progetto di<span class=\"_ _324\"> </span> integrazione per una soluzione di transaction monit<span class=\"_ _1\"></span>oring.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Business Continuity Management<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In particolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>business continuity manag<span class=\"_ _1\"></span>ement ha<span class=\"_ _1\"></span> assicurato<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>continuit\u00e0 operativa <span class=\"_ _1\"></span>dei processi <span class=\"_ _1\"></span>critici<span class=\"_ _324\"> </span> e <span class=\"_ _29\"></span>sis<span class=\"_ _1\"></span>temici <span class=\"_ _29\"></span>mediante <span class=\"_ _3b\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risorse <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>business <span class=\"_ _3b\"></span>continuity <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>operare <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>Smart<span class=\"_ _324\"> </span> working,  fornendo <span class=\"_ _2c\"> </span>a  tutto <span class=\"_ _2c\"> </span>il  personale  individuato <span class=\"_ _2c\"> </span>dispositivi  laptop  e <span class=\"_ _2d\"> </span>smartphone.  I  nuovi <span class=\"_ _2c\"> </span>standard<span class=\"_ _324\"> </span> implementati <span class=\"_ _3b\"></span>all\u2019interno <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Business <span class=\"_ _3b\"> </span>Imp<span class=\"_ _1\"></span>act <span class=\"_ _3b\"> </span>Analysis<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>(BIA) <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>analisi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>inerente <span class=\"_ _3b\"> </span>(RIA) <span class=\"_ _3b\"> </span>han<span class=\"_ _1\"></span>no<span class=\"_ _324\"> </span> portato <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>una <span class=\"_ _3b\"> </span>metodologia <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>accurata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>dettaglio <span class=\"_ _3f\"> </span>nell\u2019analisi <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>resilienza <span class=\"_ _3b\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\">n <span class=\"_ _3b\"> </span>ottica <span class=\"_ _3f\"> </span>business<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>continuity. <span class=\"_ _3\"></span>Sono <span class=\"_ _29\"></span>stati <span class=\"_ _29\"></span>inoltre <span class=\"_ _3\"></span>svolti <span class=\"_ _29\"></span>test <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>garanzia <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>correttezza <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>procedure <span class=\"_ _3\"></span>nei <span class=\"_ _29\"></span>seguenti <span class=\"_ _3\"></span>ambiti:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> sistemi <span class=\"_ _3b\"></span>informativi <span class=\"_ _29\"></span>interni <span class=\"_ _3b\"> </span>(inclusa <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>connettivit\u00e0), <span class=\"_ _3b\"> </span>sistemi <span class=\"_ _29\"></span>esterni <span class=\"_ _3b\"> </span>(i.e. <span class=\"_ _3b\"></span>IT <span class=\"_ _29\"></span>outsourcer <span class=\"_ _3b\"></span>Cedacri <span class=\"_ _29\"></span>S.p.A.) <span class=\"_ _3b\"> </span>dove<span class=\"_ _324\"> </span> sono <span class=\"_ _1\"></span>stati <span class=\"_ _1\"></span>esegui<span class=\"ls49\">ti <span class=\"_ _1\"></span></span><span class=\"ff5\">sia <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>\u201cin <span class=\"_ _1\"></span>boll<span class=\"_ _1\"></span>a\u201d <span class=\"_ _1\"></span></span>(effettuato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>isolato <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>interdipendenze <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>temi<span class=\"_ _324\"> </span> e canali<span class=\"ls16\">) </span>sia il test dei can<span class=\"_ _1\"></span>ali digitali, mercati finanziari<span class=\"_ _1\"></span> e sistemi di <span class=\"_ _1\"></span><span class=\"ff5\">erogazione dell\u2019energia elettrica.<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> Rischio relativo alle responsab<span class=\"_ _1\"></span>ilit\u00e0 amministrativ<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> Per il <span class=\"_ _2\"></span>presidi<span class=\"_ _1\"></span>o de<span class=\"_ _0\"></span>i rischi di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ommissione di <span class=\"_ _2\"></span>reati<span class=\"_ _1\"></span> ai <span class=\"_ _0\"></span>sensi del <span class=\"_ _0\"></span>D.Lgs. n.231/2001 \u201cDisciplina <span class=\"_ _2\"></span>della responsabilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _324\"> </span> amministrativa <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>persone <span class=\"_ _2d\"> </span>giuridiche, <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>associaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>prive <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>personalit\u00e0<span class=\"_ _324\"> </span> giuridica\u201d, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>hann<span class=\"ff2\">o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tato <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>organizzativo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prevenzione. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>sull\u2019efficace attuazione dei predetti modelli \u00e8 stata <span class=\"_ _1\"></span>demandata a uno specifi<span class=\"_ _1\"></span>co organismo interno.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>Rischi connessi al contenzioso legale in essere<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>legale <span class=\"_ _2\"></span>le singole <span class=\"_ _0\"></span>funzioni <span class=\"_ _0\"></span>aziendali, <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>rappo<span class=\"_ _1\"></span>rti <span class=\"_ _0\"></span>con la <span class=\"_ _2\"></span>clientela, <span class=\"_ _0\"></span>operano con<span class=\"_ _324\"> </span> schemi <span class=\"_ _29\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>standard <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>comunque <span class=\"_ _3b\"> </span>previamente <span class=\"_ _3b\"> </span>valutati <span class=\"_ _3b\"> </span>dalle <span class=\"_ _29\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _3b\"></span>aziendali <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>eposte. <span class=\"_ _3b\"></span>Ci\u00f2<span class=\"_ _324\"> </span> premesso  va  evidenziato  che  la<span class=\"_ _1\"></span>  maggior  parte<span class=\"_ _1\"></span>  delle  caus<span class=\"_ _1\"></span>e  passive  in  cors<span class=\"_ _1\"></span>o  a  fine  esercizio  sono<span class=\"_ _324\"> </span> ricomprese  ne<span class=\"_ _0\"></span>ll\u2019ambito  di <span class=\"_ _2c\"> </span>vertenze  riguardanti  controversie <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>e  a <span class=\"_ _2c\"> </span>contestazioni  per <span class=\"_ _2c\"> </span>usura  e <span class=\"_ _2c\"> </span>per<span class=\"_ _324\"> </span> anatocismo ed estinzione anticipa<span class=\"_ _1\"></span>ta.<span class=\"_ _324\"> </span><span class=\"ff12\"> </span>Nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>opria <span class=\"_ _0\"></span>operativit\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 coinvolto <span class=\"_ _2\"></span>in procedime<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>giudiziari in <span class=\"_ _2\"></span>presenza dei <span class=\"_ _2\"></span>quali,<span class=\"_ _324\"> </span> ove ritenuto opportuno da<span class=\"_ _0\"></span>lle competenti funzioni azi<span class=\"_ _0\"></span>endali, sono valutate specifiche<span class=\"_ _0\"></span> previsioni di perdita.<span class=\"_ _324\"> </span> La <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>bella <span class=\"_ _3\"></span>riepil<span class=\"_ _1\"></span>oga <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>conte<span class=\"_ _1\"></span>nziosi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>chiusura <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>relativi<span class=\"_ _324\"> </span> accantonamenti: <div class=\"gs2b4\"><table class=\"s we96 hb13\" id=\"_c891de7c-7aad-4e55-b232-8e553fe4d7f2\"><tr><td></td><td class=\"c x842 y3d3c w6c0 h305\"><div class=\"t m0 x27 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x843 y3d3c w552 h305\"><div class=\"t m0 x2d h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Petitum </div></td><td class=\"c x844 y3d3c w749 h305\"><div class=\"t m0 x31 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Fondi stanziati </div></td></tr><tr><td class=\"c x845 y3d3d w748 h765\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Cause per revocatorie </div></td><td class=\"c x842 y3d3d w6c0 h765\"><div class=\"t m0 x47 ha y13c8 ff2 fs4 fc0 sc0 ls0 ws0\">7<span class=\"fs17\"> </span></div></td><td class=\"c x843 y3d3d w552 h765\"><div class=\"t m0 xc5 ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 8,<span class=\"ff2\">7 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x844 y3d3d w749 h765\"><div class=\"t m0 x1f ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1,<span class=\"ff2\">5 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr><tr><td class=\"c x845 y3d3e w748 h594\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Altre cause   </div></td><td class=\"c x842 y3d3e w6c0 h594\"><div class=\"t m0 xee ha y216c ff2 fs4 fc0 sc0 lsb ws0\">1.87<span class=\"ls0\">2</span><span class=\"ls0\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x843 y3d3e w552 h594\"><div class=\"t m0 x24 ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 132,7 mln<span class=\"ff2 fs17\"> </span></div></td><td class=\"c x844 y3d3e w749 h594\"><div class=\"t m0 x4c ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1<span class=\"ff2\">1,9 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr></table></div><div class=\"c w2 h0 gs2b5\"><div class=\"t m0 x3 ha y2155 ff2 fs4 fc0 sc0 ls0 ws0\">Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>descritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>principali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controversie, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>petitum <span class=\"_ _1\"></span>superio<span class=\"_ _1\"></span>re ad <span class=\"_ _29\"></span><span class=\"ls143\">un</span> milione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>essere<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y24fa ff2 fs4 fc0 sc0 ls0 ws0\">alla data di riferimento:<span class=\"_ _324\"> </span> </div><div class=\"t m0 x84 ha y3b7 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>42<span class=\"_ _1\"></span>,0 <span class=\"_ _0\"></span>milioni. Il <span class=\"_ _2\"></span>credito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Banco, <span class=\"_ _0\"></span>ceduto ad <span class=\"_ _2\"></span>altra societ\u00e0 <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2017, \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x20a ha y21a1 ff2 fs4 fc0 sc0 ls0 ws0\">ammesso <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>passivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>allimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>mplessivi <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1.<span class=\"_ _1\"></span>125.000 <span class=\"_ _3\"></span>collo<span class=\"_ _1\"></span>cati, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>domand<span class=\"_ _1\"></span>a,<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y2771 ff2 fs4 fc0 sc0 ls0 ws0\">nella  classe <span class=\"_ _2c\"> </span>dei  privilegiati  ipotecari. <span class=\"_ _2c\"> </span>In  data <span class=\"_ _2c\"> </span>28  maggio <span class=\"_ _2c\"> </span>2<span class=\"_ _1\"></span>020  era  pervenuta, <span class=\"_ _2c\"> </span>dalla  Curatela<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y1f68 ff2 fs4 fc0 sc0 ls0 ws0\">Fallimentare, <span class=\"_ _3\"></span>lettera <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>diffida <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>formulava <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>risarcimento, <span class=\"_ _3\"></span>quantificando <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha ycbf ff2 fs4 fc0 sc0 ls0 ws0\">danno <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>misura <span class=\"_ _1\"></span>ora <span class=\"_ _3\"></span>reclamata. <span class=\"_ _3\"></span>Identica <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iativa <span class=\"_ _3\"></span>era <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>assunta <span class=\"_ _3\"></span>anche <span class=\"_ _1\"></span>nei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>delle<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x20a ha y242f ff2 fs4 fc0 sc0 ls0 ws0\">altre banche <span class=\"_ _1\"></span>gi\u00e0 affi<span class=\"_ _1\"></span>danti. <span class=\"_ _1\"></span>Nella co<span class=\"_ _1\"></span>municazione si <span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span>teneva che il<span class=\"_ _1\"></span> Banco, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>consapevole <span class=\"_ _1\"></span>dello<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y1d5a ff2 fs4 fc0 sc0 ls0 ws0\">stato <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>insolv<span class=\"_ _1\"></span>enza <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>versav<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>fallit<span class=\"_ _1\"></span>a, <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>duciario <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>essere<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y2423 ff5 fs4 fc0 sc0 ls0 ws0\">e <span class=\"_ _2d\"> </span>deliberata  l\u2019erogazione <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>nuovo <span class=\"_ _2c\"> </span>credito <span class=\"_ _2c\"> </span>(in <span class=\"_ _2c\"> </span>parte <span class=\"_ _2d\"> </span>destinato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>ripiana<span class=\"_ _1\"></span><span class=\"ff2\">mento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>precedenti<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x20a ha yf6e ff2 fs4 fc0 sc0 ls0 ws0\">sospesi). <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>immediatamente <span class=\"_ _3b\"> </span>conferito <span class=\"_ _3b\"> </span>incarico <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>legale <span class=\"_ _3b\"> </span>esterno <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>dare <span class=\"_ _3b\"> </span>riscontro<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>al<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y226c ff2 fs4 fc0 sc0 ls0 ws0\">Curatore <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>soll<span class=\"_ _1\"></span>ecito <span class=\"_ _29\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _29\"></span>fermo <span class=\"_ _29\"></span>dinie<span class=\"_ _1\"></span>go <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _29\"></span>pretesa. <span class=\"_ _3b\"></span>Successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>diffida <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha yce6 ff2 fs4 fc0 sc0 ls0 ws0\">fallimento di cui sopra, \u00e8 p<span class=\"_ _1\"></span>ervenuto il formale<span class=\"_ _1\"></span> atto di <span class=\"_ _1\"></span>citazione notificato al Ban<span class=\"_ _1\"></span>co ed agli Istituti di<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x20a ha y2715 ff2 fs4 fc0 sc0 ls0 ws0\">Credito coinvolti, per il <span class=\"_ _0\"></span>31 gennaio 2022 avanti <span class=\"_ _0\"></span>il Tribunale di Roma. La richiesta di <span class=\"_ _0\"></span>risarcimento e la<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha yd6e ff2 fs4 fc0 sc0 ls0 ws0\">somma  sono <span class=\"_ _2c\"> </span>riconfermate  come <span class=\"_ _2c\"> </span>anche  le  motivazioni  poste <span class=\"_ _2c\"> </span>a  fondamento  de<span class=\"_ _0\"></span>lla  domanda<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y18e ff2 fs4 fc0 sc0 ls0 ws0\">giudiziale. <span class=\"_ _3\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>CTP <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>svolto <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>consulenza <span class=\"_ _29\"></span>tecnica <span class=\"_ _3\"></span>preliminare <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ecisa <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>deve<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y245a ff5 fs4 fc0 sc0 ls0 ws0\">(anche) e<span class=\"_ _0\"></span>scludersi l\u2019imputabilit\u00e0 al <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>del dan<span class=\"_ _0\"></span>no come <span class=\"_ _0\"></span>determinato dal <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corrente. A<span class=\"_ _0\"></span>ll\u2019udienza<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y1225 ff2 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _2\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ottobre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Curatela Fallimentare <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>insistito per <span class=\"_ _2\"></span>la CTU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span><span class=\"ff5\">\u2019ordine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esibizione; <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>Banche<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x20a ha y13ae ff2 fs4 fc0 sc0 ls0 ws0\">convenute, <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>Desio, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>oppos<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto strumentale <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>irrilevante alla <span class=\"_ _2\"></span>luce <span class=\"_ _0\"></span>delle<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y2349 ff2 fs4 fc0 sc0 ls0 ws0\">evidenze <span class=\"_ _3\"></span>documentali <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>deposit<span class=\"_ _1\"></span>ate. <span class=\"_ _3\"></span>Il <span class=\"_ _29\"></span>Giudice <span class=\"_ _3\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>discussio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mezzi <span class=\"_ _3\"></span>istr<span class=\"_ _1\"></span>uttori<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x20a ha y2772 ff2 fs4 fc0 sc0 ls0 ws0\">ha disposto CTU chiamata per il<span class=\"_ _1\"></span> giuramento alla data del 10 febbraio 202<span class=\"_ _1\"></span>5;<span class=\"_ _324\"> </span> </div><div class=\"t m0 x84 ha y105 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _40\"> </span>40,0 <span class=\"_ _47\"> </span>milioni. <span class=\"_ _47\"> </span>La <span class=\"_ _40\"> </span>Spoleto <span class=\"_ _47\"> </span>Credito <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>S<span class=\"_ _1\"></span>ervizi <span class=\"_ _47\"> </span>Soc. <span class=\"_ _40\"> </span>Coop. <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span>SCS, <span class=\"_ _47\"> </span>ex <span class=\"_ _40\"> </span>controllante<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x20a ha y249f ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019incorporata <span class=\"_ _2d\"> </span>Banca <span class=\"_ _2d\"> </span>Popolare <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Spoleto) <span class=\"_ _2d\"> </span>nonch\u00e9 <span class=\"_ _2d\"> </span>alcuni <span class=\"_ _2d\"> </span>soci <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>cooperativa <span class=\"_ _2d\"> </span>medesima<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y1620 ff5 fs4 fc0 sc0 ls0 ws0\">hanno notificato al Banc<span class=\"_ _0\"></span>o e ai componenti <span class=\"_ _0\"></span>del C.d.A. dell\u2019incorporata in c<span class=\"ff2\">arica nel periodo 2014-<span class=\"_ _324\"> </span></span></div><div class=\"t m0 x20a ha y260a ff2 fs4 fc0 sc0 ls0 ws0\">2016 un <span class=\"_ _2\"></span>atto<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>citazione avanti <span class=\"_ _0\"></span>al Tribunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Milano <span class=\"ff5\">\u2013</span> S<span class=\"_ _0\"></span>ezione Spec<span class=\"_ _0\"></span>ializzata delle <span class=\"_ _0\"></span>Imprese <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>al fine<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x20a ha ycaa ff2 fs4 fc0 sc0 ls0 ws0\">di  ottenere  che <span class=\"_ _3d\"> </span>venga <span class=\"_ _3d\"> </span>accertata: <span class=\"_ _3d\"> </span>(i)  la <span class=\"_ _3d\"> </span>presunta  responsab<span class=\"_ _1\"></span>ilit\u00e0  dei <span class=\"_ _3d\"> </span>convenuti  con  ri<span class=\"_ _1\"></span>guardo<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y11fd ff5 fs4 fc0 sc0 ls0 ws0\">all\u2019operazione di conferimento di n. <span class=\"_ _0\"></span>32 Sportelli bancari del Banco nell\u2019incorporata (conclusasi nel<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y2773 ff5 fs4 fc0 sc0 ls0 ws0\">primo <span class=\"_ _0\"></span>semestre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2015) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>forza dell\u2019Accordo <span class=\"_ _2\"></span>di Investimento <span class=\"_ _0\"></span>concluso <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aprile 2014 <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>Banco<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x20a ha y12e6 ff5 fs4 fc0 sc0 ls0 ws0\">e  i <span class=\"_ _3d\"> </span>Commissari <span class=\"_ _3d\"> </span>Straordinari <span class=\"_ _3d\"> </span>dell\u2019incorporata, <span class=\"_ _3d\"> </span>sul <span class=\"_ _3d\"> </span>presupposto <span class=\"_ _3d\"> </span>della  non <span class=\"_ _3d\"> </span>correttezza <span class=\"_ _3d\"> </span>dei  cr<span class=\"_ _3\"></span><span class=\"ff2\">iteri<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x20a ha y2774 ff2 fs4 fc0 sc0 ls0 ws0\">adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azienda <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>C.d.A.<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y562 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019incorporata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>componenti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Compitato <span class=\"_ _3\"></span>Parti <span class=\"_ _3\"></span>Correlate; <span class=\"_ _3\"></span>(ii) <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>responsabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Banco<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y37b ff5 fs4 fc0 sc0 ls0 ws0\">con <span class=\"_ _d7\"> </span>riguardo <span class=\"_ _d2\"> </span>all\u2019asserito <span class=\"_ _d7\"> </span>inadempimento<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>dell\u2019impegno <span class=\"_ _d2\"> </span>assunto <span class=\"_ _d2\"> </span>nell\u2019Accordo <span class=\"_ _d7\"> </span>Quadro <span class=\"_ _d2\"> </span>di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y11e6 ff2 fs4 fc0 sc0 ls0 ws0\">concedere <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>SCS <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _47\"> </span>15,0 <span class=\"_ _8d\"> </span>milioni. <span class=\"_ _47\"> </span>Oltre <span class=\"_ _47\"> </span>ai <span class=\"_ _47\"> </span>dubbi <span class=\"_ _47\"> </span>sulla<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y13fd ff2 fs4 fc0 sc0 ls0 ws0\">legittimazione attiva<span class=\"_ _1\"></span> degli attori, s<span class=\"_ _1\"></span>i ritengono del <span class=\"_ _1\"></span>tutto <span class=\"_ _1\"></span>strumentali e <span class=\"_ _1\"></span>infondate le argomentazioni <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha yebb ff2 fs4 fc0 sc0 ls0 ws0\">soprattutto <span class=\"_ _1\"></span>priva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>supporto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span><span class=\"ff5\">obatorio <span class=\"_ _1\"></span>l\u2019abnorme <span class=\"_ _1\"></span>richiesta <span class=\"_ _1\"></span>risarcitori<span class=\"_ _1\"></span>a. <span class=\"_ _1\"></span></span>Il<span class=\"_ _1\"></span> Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Mil<span class=\"_ _1\"></span>ano,<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y20f4 ff5 fs4 fc0 sc0 ls0 ws0\">precisate le conclusioni all\u2019udienza del 28 marz<span class=\"_ _1\"></span>o 2023, ha rimesso l<span class=\"_ _1\"></span>a causa in decision<span class=\"_ _1\"></span><span class=\"ff2\">e;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x84 ha yd4d ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3b\"></span>12,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>L\u2019attore, <span class=\"_ _29\"></span>successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>reiezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dell\u2019Accertamento <span class=\"_ _29\"></span>Tecnico<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x20a ha y106c ff2 fs4 fc0 sc0 ls0 ws0\">Preventivo <span class=\"_ _0\"></span>instaurato ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2018, <span class=\"_ _2\"></span>ha instaurato <span class=\"_ _2\"></span>un giudizio <span class=\"_ _2\"></span>di merito <span class=\"_ _2\"></span>presso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Tribunale <span class=\"_ _2\"></span>di Monza<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y766 ff2 fs4 fc0 sc0 ls0 ws0\">(prima <span class=\"_ _3b\"> </span>udienza <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>28 <span class=\"_ _3b\"> </span>marzo <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>19) <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>richiedere <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>resti<span class=\"_ _1\"></span>tuzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>somme <span class=\"_ _3b\"> </span>disposte <span class=\"_ _3b\"> </span>(bonif<span class=\"_ _1\"></span>ici <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y2775 ff5 fs4 fc0 sc0 ls0 ws0\">richieste <span class=\"_ _2c\"> </span>emissioni  assegni <span class=\"_ _2d\"> </span>cir<span class=\"_ _1\"></span>colari), <span class=\"_ _2c\"> </span>secondo <span class=\"_ _2c\"> </span>l\u2019attore,  su <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>rme <span class=\"_ _2c\"> </span>apocrife  e <span class=\"_ _2d\"> </span>conseguentemente<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20a ha y2776 ff5 fs4 fc0 sc0 ls0 ws0\">distratte <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>totale <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>12,6 <span class=\"_ _2\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _2\"></span>Allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>incaricato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x20a ha yc01 ff2 fs4 fc0 sc0 ls0 ws0\">per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>e<span class=\"ff5\">sa <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>dell\u2019esito <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>procedimento <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>Accertamento<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span></div></div>Tecnico  Preventivo,  ha  espresso  una  valutazione  di  ris<span class=\"_ _1\"></span>chio  di  soccombenza  remoto.  La  CTU<span class=\"_ _324\"> </span> grafologica <span class=\"_ _3d\"> </span>richiesta <span class=\"_ _40\"> </span>dal <span class=\"_ _3d\"> </span>Giudice <span class=\"_ _40\"> </span>ha <span class=\"_ _3d\"> </span>conclus<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _3d\"> </span>riconducibilit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>tutte <span class=\"_ _40\"> </span>le <span class=\"_ _3d\"> </span>sottos<span class=\"_ _1\"></span>crizioni<span class=\"_ _324\"> </span> all\u2019attore. <span class=\"_ _0\"></span>L\u2019udienza <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>l\u2019esame <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CTU <span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>stata fissata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>1<span class=\"_ _1\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span>febbr<span class=\"_ _1\"></span>aio <span class=\"_ _2\"></span>2021. <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>frattempo,<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u00e8 intervenuto il <span class=\"_ _0\"></span>decesso della controparte e <span class=\"_ _0\"></span>il Giudice ha <span class=\"_ _0\"></span>dichiarato l\u2019interruzione del <span class=\"_ _0\"></span>giudizio a far<span class=\"_ _324\"> </span> data dal <span class=\"_ _2\"></span>3 giugno 2021. La <span class=\"_ _0\"></span>causa \u00e8 <span class=\"_ _0\"></span>stata riassunta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rimessa in <span class=\"_ _0\"></span>decisione. Il <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Monza con<span class=\"_ _324\"> </span> sentenza <span class=\"_ _2d\"> </span>di  primo <span class=\"_ _2d\"> </span>gra<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>rigettato <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>domande <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>contropar<span class=\"_ _1\"></span>te. <span class=\"_ _2c\"> </span>Controparte <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>promoss<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span> appello <span class=\"_ _3\"></span>avverso <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>grado. <span class=\"_ _3\"></span>Alla <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _3\"></span>udienza <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Corte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Appello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Milano <span class=\"_ _3\"></span>ha<span class=\"_ _324\"> </span> fissato l\u2019udienza per la precisazione delle <span class=\"_ _1\"></span><span class=\"ff2\">conclusioni<span class=\"_ _1\"></span> il 2 aprile <span class=\"lsb\">2025</span>;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>Curatela, <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>citazione <span class=\"_ _3\"></span>notificata <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>13, <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>convenuto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>Tribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca delle Marche e<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> a <span class=\"_ _3\"></span>Monte <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>Paschi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Siena <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sentire <span class=\"_ _3\"></span>accertare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dichiarare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nullit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>inefficacia <span class=\"_ _3\"></span>e/o<span class=\"_ _324\"> </span> inopponibilit\u00e0 <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>curatela <span class=\"_ _3f\"> </span>attrice <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>essione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>quindi, <span class=\"_ _3b\"> </span>se<span class=\"_ _1\"></span>ntirle <span class=\"_ _3f\"> </span>condannare, <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span> solido, a <span class=\"_ _0\"></span>versare la <span class=\"_ _2\"></span>somma. La <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>appare de<span class=\"_ _0\"></span>stitui<span class=\"_ _1\"></span>ta di <span class=\"_ _2\"></span>ogni fondamento <span class=\"_ _0\"></span>come confermato<span class=\"_ _324\"> </span> anche <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>legale <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>duciar<span class=\"ff5\">io <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>affidato <span class=\"_ _29\"></span>l\u2019incarico <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>costituzione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span>. <span class=\"_ _29\"></span>La<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>Banca, <span class=\"_ _3\"></span>unitamente <span class=\"_ _29\"></span>agli <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>2 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2009 <span class=\"_ _29\"></span>(circa <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>anni <span class=\"_ _29\"></span>prima<span class=\"_ _324\"> </span> della <span class=\"_ _29\"></span>dichiarazione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>fallimento <span class=\"_ _29\"></span>intervenuta <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>sentenza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>21 <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span>2013), <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>veva <span class=\"_ _3b\"></span>concesso<span class=\"_ _324\"> </span> una apertura di credito alla societ\u00e0 falli<span class=\"_ _1\"></span>ta, utilizzabile nella forma tecnica dell\u2019anticipo<span class=\"_ _1\"></span> su contratti<span class=\"_ _324\"> </span> verso <span class=\"_ _29\"></span>enti <span class=\"_ _29\"></span>pubb<span class=\"_ _1\"></span>lici <span class=\"_ _29\"></span>e/o <span class=\"_ _3b\"></span>pubblica <span class=\"_ _3\"></span>amminis<span class=\"_ _1\"></span>trazione, <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>l\u2019ammontare <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>1 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span> ciascuna <span class=\"_ _8e\"> </span>banca; <span class=\"_ _8e\"> </span>nell\u2019att<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>concessio<span class=\"_ _1\"></span>ne<span class=\"ff2\"> <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _8e\"> </span>stata <span class=\"_ _10\"> </span>espressamente <span class=\"_ _8e\"> </span>convenuta <span class=\"_ _8e\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>rotativit\u00e0<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>dell\u2019anticipazione <span class=\"_ _3\"></span>accordata. <span class=\"_ _3\"></span><span class=\"ff2\">Il <span class=\"_ _1\"></span>Tri<span class=\"_ _1\"></span>bunale <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Perugia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rigettare <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>prime <span class=\"_ _3\"></span>due <span class=\"_ _1\"></span>domand<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>accolto <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>domanda <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>proposta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>revo<span class=\"_ _1\"></span>catoria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _324\"> </span> l\u2019effetto  ha  dichiarato  l<span class=\"_ _0\"></span>\u2019inefficacia  del <span class=\"_ _2c\"> </span>contratto  di  cessione  di <span class=\"_ _2c\"> </span>credito,  condannando  le  tre<span class=\"_ _324\"> </span> banche in solido tra loro a restituire <span class=\"_ _0\"></span>al fallimento la somma di Euro 21,9 milioni <span class=\"_ _0\"></span>oltre interessi legali e<span class=\"_ _324\"> </span> spese <span class=\"_ _1\"></span>legali. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>appell<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>pri<span class=\"_ _1\"></span>mo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene<span class=\"_ _324\"> </span> infondata  in <span class=\"_ _2c\"> </span>fatto  e <span class=\"_ _2c\"> </span>in  diritto, <span class=\"_ _2c\"> </span>la  cui <span class=\"_ _2c\"> </span>esecutivit\u00e0  \u00e8 <span class=\"_ _2c\"> </span>stata  sospesa <span class=\"_ _2c\"> </span>medio  tempore <span class=\"_ _2c\"> </span>dalla  Corte<span class=\"_ _324\"> </span> d\u2019Appello. L\u2019appello <span class=\"ff2\">\u00e8 in decisio<span class=\"_ _1\"></span>ne;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum di <span class=\"_ _2\"></span>Euro 5,5 milioni. <span class=\"_ _2\"></span>L\u2019at<span class=\"_ _1\"></span>trice, <span class=\"ff2\">ammessa <span class=\"_ _0\"></span>alla pr<span class=\"_ _0\"></span>ocedura di <span class=\"_ _2\"></span>amministr<span class=\"_ _1\"></span>azione straordinaria de<span class=\"_ _0\"></span>lle<span class=\"_ _324\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>grandi <span class=\"_ _0\"></span>imprese <span class=\"_ _2\"></span>in crisi <span class=\"_ _2\"></span>ex \u201cLegge <span class=\"_ _2\"></span>Marzano\u201d, aveva <span class=\"_ _2\"></span>gi\u00e0 promosso <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>maggio 2022 <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>primo giudizio<span class=\"_ _324\"> </span> nei <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>chiedendo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Tribunale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Roma <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>revocatoria <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>llimentare <span class=\"_ _29\"></span>per<span class=\"_ _324\"> </span> Euro <span class=\"_ _3b\"> </span>0,7 <span class=\"_ _3f\"> </span>milio<span class=\"_ _1\"></span>ni. <span class=\"_ _3b\"> </span>Verso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>fine <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>mese <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>Commissar<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>Str<span class=\"_ _1\"></span>aordinari <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3f\"> </span>fatto<span class=\"_ _324\"> </span> notificare <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>secondo <span class=\"_ _3\"></span>atto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>citazione, <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>esta <span class=\"_ _3\"></span>volta <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>richiesta <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>una<span class=\"_ _324\"> </span> somma <span class=\"_ _40\"> </span>complessiva <span class=\"_ _40\"> </span>pari <span class=\"_ _40\"> </span><span class=\"ff5\">a <span class=\"_ _40\"> </span>Euro <span class=\"_ _40\"> </span>389,3 <span class=\"_ _40\"> </span>milioni <span class=\"_ _40\"> </span>cal<span class=\"_ _1\"></span>colata <span class=\"_ _40\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>dell\u2019aggravio <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>deficit<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>patrimoniale <span class=\"_ _3\"></span>(o <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>netto <span class=\"_ _29\"></span>patrimonial<span class=\"_ _1\"></span>e) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>concretizzatosi <span class=\"_ _29\"></span>dal <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2015 <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _324\"> </span> dicembre <span class=\"_ _1\"></span>2017<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>domanda <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>condanna <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>proposta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>solidale <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _29\"></span>pool<span class=\"_ _324\"> </span> composto da <span class=\"_ _0\"></span>32 istituti <span class=\"_ _0\"></span>di cre<span class=\"_ _0\"></span>dito e <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 di <span class=\"_ _2\"></span>factori<span class=\"_ _1\"></span>ng, tra <span class=\"_ _0\"></span>cui il <span class=\"_ _2\"></span>Banco,<span class=\"_ _1\"></span> ad <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> societ\u00e0 <span class=\"_ _0\"></span>di revisione<span class=\"_ _324\"> </span> e ai componenti del consi<span class=\"_ _1\"></span>glio di gestione <span class=\"_ _1\"></span>e del consiglio<span class=\"_ _1\"></span> di sorveglianza di part<span class=\"_ _1\"></span>e attrice.  <span class=\"_ _1\"></span>Alla luce<span class=\"_ _324\"> </span> dei <span class=\"_ _3\"></span>primi <span class=\"_ _3\"></span>approfondimenti <span class=\"_ _3\"></span>effettuati, <span class=\"_ _29\"></span>stant<span class=\"ff5\">e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>all\u2019inizio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>allo<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>stato <span class=\"_ _3\"></span>ritiene <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>richieste <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>infondate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> gli <span class=\"_ _29\"></span>elementi <span class=\"_ _29\"></span>informativi <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _29\"></span>nella <span class=\"_ _29\"></span>fase <span class=\"_ _29\"></span>istruttoria <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>portato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>concess<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>utuo<span class=\"_ _324\"> </span> chirografo <span class=\"_ _2c\"> </span>concesso  nel <span class=\"_ _2c\"> </span>mese  di <span class=\"_ _2c\"> </span>luglio <span class=\"_ _2c\"> </span>2016  non  e<span class=\"_ _0\"></span>rano <span class=\"_ _2c\"> </span>tali  da <span class=\"_ _2c\"> </span>palesare  elementi <span class=\"_ _2c\"> </span>di  dissesto<span class=\"_ _324\"> </span> economico-finanziario della controparte che si <span class=\"_ _0\"></span>trovava in una <span class=\"_ _0\"></span>fase di sviluppo <span class=\"_ _2\"></span>del proprio business<span class=\"_ _324\"> </span> con investimenti ne<span class=\"_ _0\"></span>l settore delle <span class=\"_ _0\"></span>concessioni (anche all\u2019e<span class=\"ff2\">stero e anche <span class=\"_ _0\"></span>mediante l'acquisizione di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>aziende <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>specifici <span class=\"_ _2d\"> </span>know <span class=\"_ _3f\"> </span>how<span class=\"_ _1\"></span>). <span class=\"_ _3f\"> </span>La <span class=\"_ _3f\"> </span>causa <span class=\"_ _3f\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>stata <span class=\"_ _3f\"> </span>interr<span class=\"_ _1\"></span>otta <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>decesso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>uno <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>legali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> L\u2019attrice <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>deposit<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>ricorso <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>riassunzio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>causa<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>fissato <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>prima<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>udienza i<span class=\"ls7\">l 25</span> febbraio 2025; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3\"></span>3,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>La <span class=\"_ _29\"></span>Curatela <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>Fallimento <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>citato <span class=\"_ _29\"></span>l\u2019incorporata <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>Popolare <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>Spoleto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>il T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3\"></span>di Perugia <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>Sezione sp<span class=\"_ _1\"></span>ecializ<span class=\"_ _1\"></span>zata <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>impr<span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>(prima <span class=\"_ _3\"></span>udienza<span class=\"_ _324\"> </span> fissata <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>4 <span class=\"_ _3f\"> </span>novembre <span class=\"_ _3b\"> </span>2019) <span class=\"_ _3f\"> </span>chiedendo <span class=\"_ _3f\"> </span>l\u2019accertamento <span class=\"_ _3b\"> </span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff2\">annullabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3f\"> </span>ex <span class=\"_ _3b\"> </span>art. <span class=\"_ _3f\"> </span>2377 <span class=\"_ _3b\"> </span>CC <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>delibera assembleare di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _1\"></span>di Spoleto S.p.A. <span class=\"_ _1\"></span>del 7 <span class=\"_ _1\"></span>maggio 2019 <span class=\"_ _1\"></span>che ha <span class=\"_ _1\"></span>approvato <span class=\"_ _1\"></span>il<span class=\"_ _324\"> </span> Progetto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>fusione <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>incorporazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>stessa <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A. <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> mancanza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>incongruit\u00e0 <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le azioni<span class=\"_ _324\"> </span> delle due banche <span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>condanna a ris<span class=\"_ _1\"></span>arcire il Fallimento per <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>esunto danno che ad <span class=\"_ _1\"></span>esso<span class=\"_ _324\"> </span> avrebbe cagio<span class=\"_ _1\"></span>nato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conseguenza <span class=\"_ _1\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio, <span class=\"_ _1\"></span>danno <span class=\"_ _1\"></span>quanti<span class=\"_ _1\"></span><span class=\"ff2\">ficato<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>da controparte <span class=\"_ _2\"></span>in Euro 3,<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>milioni o <span class=\"_ _2\"></span>nella somma <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>o minore <span class=\"_ _2\"></span>che risulter\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>giustizia. Fe<span class=\"_ _0\"></span>rmo<span class=\"_ _324\"> </span> restando <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>2504<span class=\"_ _1\"></span><span class=\"ff2\">-</span>quater <span class=\"_ _1\"></span>CC, <span class=\"_ _3\"></span>essendo <span class=\"_ _3\"></span>ormai <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>eseguita <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019iscrizione <span class=\"_ _3\"></span>dell\u2019atto<span class=\"_ _324\"> </span> di <span class=\"_ _1\"></span>fusione, <span class=\"_ _3\"></span>non pu\u00f2 <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>nunciata <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>inva<span class=\"_ _1\"></span>lidit\u00e0 <span class=\"_ _1\"></span>dell\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fus<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>tituito <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> giudizio, ribadendo la congruit\u00e0 <span class=\"_ _0\"></span>del rapporto di cambio <span class=\"_ _0\"></span>stabilito per l\u2019operazione. <span class=\"ff2\">La CTU disposta<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>in <span class=\"_ _2\"></span>corso di <span class=\"_ _2\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>congruit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>concambio <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>fusione<span class=\"_ _324\"> </span> societaria <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>questione ha <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>pettato, <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base di <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>peraltro <span class=\"_ _1\"></span>opinabili <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span> valutazioni <span class=\"_ _1\"></span>d\u2019azienda, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restituzione <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Banca al <span class=\"_ _1\"></span>Fallimento <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>mporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>Euro<span class=\"_ _324\"> </span> 0,9 <span class=\"_ _3b\"></span>milioni <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>titolo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risarcimento. <span class=\"_ _29\"></span>Il <span class=\"_ _3b\"></span>Giudice <span class=\"_ _3b\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>10 <span class=\"_ _3b\"></span>novembre <span class=\"_ _29\"></span>2022 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>precisazione<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>delle <span class=\"_ _3\"></span>conclusioni <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>rimesso <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span>ne. <span class=\"_ _1\"></span>Con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tato<span class=\"_ _324\"> </span> condannato al pagamento dell\u2019impo<span class=\"_ _1\"></span>rto di 939.349 euro. Il Banco ha promosso appello avverso la<span class=\"_ _324\"> </span> sentenza in qua<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>infondata <span class=\"_ _1\"></span>in fatt<span class=\"_ _1\"></span>o e in <span class=\"_ _1\"></span>diritto; <span class=\"_ _3\"></span><span class=\"ff5\">il Giudice ha <span class=\"_ _1\"></span>fissato <span class=\"_ _1\"></span>l\u2019udienza per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>precisazione<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>delle conclusioni in data 5 maggio 2<span class=\"_ _1\"></span>025;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _3f\"> </span>2,6 <span class=\"_ _3f\"> </span>milioni. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>convenuto <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>giudizio <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>avanti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Tribunale <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>Brescia per ottenere <span class=\"_ _0\"></span>la restituzione della somma derivante dalla perdita subita inve<span class=\"_ _0\"></span>stendo in Boost<span class=\"_ _324\"> </span> WTI Oil 3x Leverage <span class=\"_ _0\"></span>ETP e Boost Natural <span class=\"_ _0\"></span>Gas 3x Leverage <span class=\"_ _0\"></span>ET<span class=\"ff5\">P.<span class=\"_ _1\"></span> L\u2019attore \u00e8 cliente del <span class=\"_ _0\"></span>Banco dal 2011<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ed ha <span class=\"_ _1\"></span>aperto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deposito <span class=\"_ _1\"></span>amministrato <span class=\"_ _1\"></span>nell\u2019ambito<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>svolto <span class=\"_ _1\"></span>diverse <span class=\"_ _1\"></span>compravendite <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span> strumenti finanziari prima di concentrare la <span class=\"_ _0\"></span>maggior parte dei propri investimenti nei <span class=\"_ _0\"></span>due strumenti<span class=\"_ _324\"> </span> finanziari ch<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>veng<span class=\"ff5\">ono contestati. <span class=\"_ _0\"></span>L\u2019attore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>rie <span class=\"_ _2\"></span>contestaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>propr<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>profilatura,<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>alla <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>ulenza <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>volta <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>negli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari, <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>presunta <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>surrettizia <span class=\"_ _3f\"> </span>da<span class=\"_ _324\"> </span> parte <span class=\"_ _1\"></span>della Ba<span class=\"_ _1\"></span>nca <span class=\"_ _1\"></span>nell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>propri <span class=\"_ _1\"></span>investimenti, <span class=\"_ _1\"></span>lamenta <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">u<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>iano<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>stati consigliati dalla Banca e che la relativa scheda<span class=\"_ _1\"></span> prodotto non contenesse la spiegazio<span class=\"_ _1\"></span>ne che<span class=\"_ _324\"> </span> a <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>certa <span class=\"_ _2d\"> </span>percentuale <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>perdita <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>sarebbero <span class=\"_ _2c\"> </span>stati <span class=\"_ _2d\"> </span>ritirati <span class=\"_ _2c\"> </span>dal<span class=\"_ _324\"> </span> mercato e rimborsati al <span class=\"_ _0\"></span>valo<span class=\"_ _1\"></span>re ribassato, cosa che \u00e8<span class=\"_ _0\"></span> avvenuta in data 8 marzo 2020 ge<span class=\"_ _0\"></span>nerando la<span class=\"_ _324\"> </span> minusvalenza <span class=\"_ _3b\"></span>evidenziata <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019attore. <span class=\"_ _3b\"></span>La <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>attualistica <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _3b\"></span>correttamente <span class=\"_ _29\"></span>firmata <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>una<span class=\"_ _324\"> </span> profilatura <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cliente <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cui gli <span class=\"_ _1\"></span>inv<span class=\"_ _1\"></span>estimenti <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>risultano appropr<span class=\"_ _1\"></span>iati/adeguati. <span class=\"_ _3\"></span>La causa <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _324\"> </span> decisione <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>rimessa  in <span class=\"_ _2d\"> </span>istruttoria  per <span class=\"_ _2d\"> </span>escussione <span class=\"_ _2c\"> </span>testimoniale <span class=\"_ _2c\"> </span>e  succe<span class=\"_ _0\"></span>ssivamente  \u00e8 <span class=\"_ _2d\"> </span>stata<span class=\"_ _324\"> </span> disposta CTU il cui esame ci s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"ff5\">all\u2019udienza del 30<span class=\"_ _1\"></span> aprile 2025;<span class=\"_ _324\"> </span></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro 1,8 milio<span class=\"_ _1\"></span>ni. Tratta<span class=\"_ _0\"></span>si di <span class=\"_ _0\"></span>opposizio<span class=\"_ _0\"></span>ne ad <span class=\"_ _0\"></span>atto di<span class=\"_ _0\"></span> prece<span class=\"_ _0\"></span>tto di c<span class=\"_ _0\"></span>omple<span class=\"_ _0\"></span>ssivi Euro<span class=\"_ _0\"></span> 28,1 m<span class=\"_ _0\"></span>ilioni<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>per un <span class=\"_ _1\"></span>finanziamen<span class=\"_ _2\"></span>to <span class=\"_ _1\"></span>bancario in pool <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui il <span class=\"_ _1\"></span>Banco \u00e8 <span class=\"_ _1\"></span>esposto per <span class=\"_ _1\"></span>Euro 1,8 milioni. Il <span class=\"_ _1\"></span>Giudice,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span> provvedi<span class=\"_ _0\"></span>mento <span class=\"_ _c\"></span>notificato <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _c\"></span><span class=\"ff5\">2024 <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>riten<span class=\"_ _0\"></span>uto <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>edere<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ospensi<span class=\"_ _0\"></span>one <span class=\"_ _c\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">inaudita<span class=\"_ _324\"> </span></span></span><span class=\"ff5\"><span class=\"ff6\"> </span></span>altera <span class=\"_ _29\"> </span>parte\u201d <span class=\"_ _3b\"> </span><span class=\"ff5\">ed <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>fissato <span class=\"_ _29\"></span>l\u2019udienza <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>trattazione <span class=\"_ _3b\"></span>in <span class=\"_ _3b\"></span>cont<span class=\"_ _0\"></span>raddito<span class=\"_ _0\"></span>rio <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>16 <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _29\"></span>2025<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>poi<span class=\"_ _324\"> </span></span></span><span class=\"ff5\"><span class=\"ff2\"> </span></span>rinviat<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>23 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2025; <span class=\"_ _2\"></span>i<span class=\"ls144\">n <span class=\"_ _2\"></span><span class=\"ff5 ls0\">tale <span class=\"_ _2\"></span>udienza, <span class=\"_ _2\"></span>dop<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contradditto<span class=\"_ _0\"></span>rio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>all\u2019e<span class=\"_ _0\"></span>secuti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ls144\"><span class=\"ff5 ls0\"> </span></span>e <span class=\"_ _3\"></span>validit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>titolo<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Giudice <span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>rise<span class=\"_ _0\"></span>rvato.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Successivamen<span class=\"_ _0\"></span>te, <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>provvedim<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>5<span class=\"_ _324\"> </span> febbraio<span class=\"_ _0\"></span> 2025 i<span class=\"_ _0\"></span>l Giudice<span class=\"_ _0\"></span> ha r<span class=\"_ _0\"></span>inviato l<span class=\"_ _0\"></span>\u2019udien<span class=\"_ _0\"></span>za di p<span class=\"_ _0\"></span>rima <span class=\"_ _0\"></span>compari<span class=\"_ _0\"></span>zione al<span class=\"_ _0\"></span> 15 magg<span class=\"_ _0\"></span>io<span class=\"ff2\"> 2025;<span class=\"_ _324\"> </span></span><span class=\"ff2\"><span class=\"_ _0\"></span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>1,6 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _1\"></span>attrice <span class=\"_ _1\"></span>contesta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>corrente <span class=\"_ _3\"></span>chiuso in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>2017 per <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a sofferenza con <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>negativ<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>Euro 310.21<span class=\"_ _1\"></span>7. La <span class=\"_ _1\"></span>controparte<span class=\"_ _324\"> </span> cita in <span class=\"_ _2\"></span>giudizio<span class=\"_ _1\"></span> il <span class=\"_ _2\"></span>Banco sulla <span class=\"_ _0\"></span>scorta di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>perizia eco<span class=\"_ _0\"></span>nometrica red<span class=\"_ _0\"></span>atta al <span class=\"_ _0\"></span>solo f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>di far verificare,<span class=\"_ _324\"> </span> dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>competente, <span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>contrattualiz<span class=\"_ _1\"></span>zati, <span class=\"_ _3\"></span>presuntivamente <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>legittimi<span class=\"_ _324\"> </span>o <span class=\"_ _3\"></span>comunque <span class=\"_ _29\"></span>illegali, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>soglia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>usura. <span class=\"_ _29\"></span>Sempre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dir<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span> controparte, <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>oprio <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>forza <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>segnalazione <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>sofferenze <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>pra, <span class=\"_ _3\"></span>l\u2019attrice <span class=\"_ _3\"></span>avrebbe <span class=\"_ _29\"></span>visto<span class=\"_ _324\"> </span> progressivamente <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>proprio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>credito, <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>parte <span class=\"_ _3f\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3f\"> </span>istituti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>credito, <span class=\"_ _3b\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>parte <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span> fornitori. <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3f\"> </span>difficol<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>economico <span class=\"_ _3f\"> </span>finanziaria, <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>base <span class=\"_ _3b\"> </span>a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _3f\"> </span>argomentato <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>contro<span class=\"_ _1\"></span>parte,<span class=\"_ _324\"> </span> avrebbe <span class=\"_ _3\"></span>pertanto <span class=\"_ _29\"></span>causato <span class=\"_ _3\"></span>un <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>danno <span class=\"_ _3\"></span>patrimoniale, <span class=\"_ _29\"></span>complessivamente <span class=\"_ _29\"></span>quantificato <span class=\"_ _3\"></span>da<span class=\"_ _324\"> </span> controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1,4<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mln, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>presunto <span class=\"_ _3\"></span>danno <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>patrimonial<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quantificato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>85<span class=\"_ _324\"> </span> mila <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ogni <span class=\"_ _3b\"> </span>anno <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>segnalazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3b\"></span>da <span class=\"_ _3b\"> </span>liquidarsi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>via <span class=\"_ _3b\"> </span>equitativa<span class=\"_ _1\"></span>. <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>scioglimento <span class=\"_ _3b\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> riserva ass<span class=\"_ _1\"></span>unta all'udienza del <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>gennaio 2022<span class=\"_ _1\"></span>, il <span class=\"_ _1\"></span>Giudice ha solo <span class=\"_ _1\"></span>parzialmente <span class=\"_ _1\"></span>ammesso <span class=\"_ _1\"></span>le pr<span class=\"_ _3\"></span>ove<span class=\"_ _324\"> </span> articolate, <span class=\"_ _3f\"> </span>rinviando <span class=\"_ _3f\"> </span>all\u2019udienza <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>4 <span class=\"_ _3f\"> </span>luglio <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3b\"> </span>ove <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco, <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>dispo<span class=\"_ _1\"></span>sto <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Gi<span class=\"_ _1\"></span>udice, <span class=\"_ _3b\"> </span>ha<span class=\"_ _324\"> </span> prodotto <span class=\"_ _47\"> </span>l\u2019originale <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>contratto <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>conto <span class=\"_ _40\"> </span>corrente <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>documentazione <span class=\"_ _47\"> </span>relativa, <span class=\"_ _40\"> </span>mentre<span class=\"_ _324\"> </span> controparte <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>insisti<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>richiesta <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>CTU. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Banco, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span><span class=\"ff5\">er <span class=\"_ _2\"></span>eccepito <span class=\"_ _2\"></span>l\u2019info<span class=\"_ _1\"></span>ndatezza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ex adverso dedotto, ha chiesto il rinvio per <span class=\"_ _0\"></span>la precisazione delle conclusioni. Il Giudice ha disposto<span class=\"_ _324\"> </span> CTU <span class=\"_ _1\"></span>grafologica <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>verific<span class=\"_ _1\"></span>are al<span class=\"_ _1\"></span>l\u2019udienza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>disponendo <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cus<span class=\"_ _1\"></span>todia <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cassaforte<span class=\"_ _324\"> </span> dell\u2019originale pr<span class=\"ff2\">odotto i<span class=\"_ _1\"></span>n atti;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro <span class=\"_ _0\"></span>1,6 milioni. Parte attrice ha <span class=\"_ _0\"></span>convenuto in giudizio Banco <span class=\"_ _0\"></span>Desio avanti al Tribunale <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>Teramo <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>ottenere <span class=\"_ _2d\"> </span>la  r<span class=\"_ _0\"></span>estituzione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Euro <span class=\"_ _2c\"> </span>1,6 <span class=\"_ _2c\"> </span>milioni <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>ritenute <span class=\"_ _2c\"> </span>nulle <span class=\"_ _2d\"> </span>e<span class=\"_ _324\"> </span> illegittime <span class=\"_ _3f\"> </span>aventi <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>gestioni <span class=\"_ _3f\"> </span>patri<span class=\"_ _1\"></span>moniali <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>atto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>pegno <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>una<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> societ\u00e0. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>contesta <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>aver <span class=\"_ _3f\"> </span>mai <span class=\"_ _3f\"> </span>disposto <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>vendita <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il<span class=\"_ _324\"> </span> complessivo <span class=\"_ _3b\"> </span>importo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"></span>milione <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>gestione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"> </span>(vendita <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"></span>sarebbe<span class=\"_ _324\"> </span> stata <span class=\"_ _3\"></span>disposta <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>soggetto <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>facoltizzat<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>legale <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>presentante <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>garantita) <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _324\"> </span> importo <span class=\"_ _2d\"> </span>sarebbe <span class=\"_ _2d\"> </span>servito <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019apertura <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>due <span class=\"_ _2d\"> </span>nuove <span class=\"_ _2d\"> </span>gestioni <span class=\"_ _2d\"> </span>patrimoniali <span class=\"_ _2d\"> </span>poste <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span> affidamenti <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>societ\u00e0 <span class=\"_ _8e\"> </span>che <span class=\"_ _8e\"> </span>controparte <span class=\"_ _8e\"> </span>afferma <span class=\"_ _8e\"> </span>non <span class=\"_ _8d\"> </span>aver <span class=\"_ _8e\"> </span>mai <span class=\"_ _8e\"> </span>costituito <span class=\"_ _8e\"> </span>ed <span class=\"_ _8e\"> </span>essere <span class=\"_ _8d\"> </span>di<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> conseguenza <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tretta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>bonificare <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>460.000 <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ripianare <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>affidam<span class=\"_ _1\"></span>enti<span class=\"_ _324\"> </span> della societ\u00e0. La prima udienza \u00e8 fiss<span class=\"_ _1\"></span>ata il 3<span class=\"_ _1\"></span> marzo 2025;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>1,5 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>Parte <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>convenuto <span class=\"_ _3\"></span>in giudiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nostro <span class=\"_ _3\"></span>Istituto avanti <span class=\"_ _3\"></span>il Tribunale<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>di <span class=\"_ _29\"></span>Spoleto <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ottenere <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>restituzione <span class=\"_ _29\"></span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _29\"></span>1,<span class=\"_ _1\"></span>5 <span class=\"_ _3b\"></span>milioni <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>ritien<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>illegittimamente<span class=\"_ _324\"> </span> percepiti dal Banco princi<span class=\"_ _1\"></span>palmente per: anatocism<span class=\"_ _1\"></span>o, interessi ultralegali, com<span class=\"_ _1\"></span>missione di massimo<span class=\"_ _324\"> </span> scoperto, <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>istruttoria <span class=\"_ _d7\"> </span>veloce <span class=\"_ _d3\"> </span>(civ), <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>messa <span class=\"_ _d7\"> </span>a <span class=\"_ _d3\"> </span>disposiz<span class=\"_ _1\"></span>ione <span class=\"_ _d7\"> </span>fondi,<span class=\"_ _324\"> </span> commissioni <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>spese <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>pattuite <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>riferimento <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>due <span class=\"_ _40\"> </span>conti <span class=\"_ _3d\"> </span>correnti <span class=\"_ _47\"> </span>ordinari <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>relativ<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span> affidamenti. La prima udie<span class=\"_ _1\"></span>nza \u00e8 fissata il <span class=\"_ _1\"></span>15 aprile 202<span class=\"lsb\">5.<span class=\"_ _324\"> </span></span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span>Il <span class=\"_ _3b\"> </span>numero <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>eventi <span class=\"_ _29\"></span>pregiudizievo<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31 <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>ammonta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>4.778 <span class=\"_ _3b\"> </span>eventi. <span class=\"_ _3b\"> </span>Il<span class=\"_ _324\"> </span>risultato del processo di raccolta degli eventi <span class=\"_ _1\"></span>pregiudizievoli \u00e8 ri<span class=\"_ _1\"></span>assunto nella tabella di seguito riportata:<table class=\"s we97 hb14\" id=\"_c5fcc039-d100-4df8-8906-40a5cad85d0b\"><tr><td></td><td></td><td class=\"c x846 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x847 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x848 y3d40 we98 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls13a ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d41 w74a h691\"><div class=\"t m0 x11c h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Tipo Evento </div></td><td class=\"c x257 y3d41 w371 h691\"><div class=\"t m0 x67 h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">% Eventi </div></td><td class=\"c x849 y3d42 we99 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">lorda sul<span class=\"_ _324\"> </span></div></td><td class=\"c x84a y3d42 we9a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netta sul<span class=\"_ _324\"> </span></div></td><td class=\"c x3e6 y3d43 wca4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Recuperi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x84b y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td class=\"c x84c y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3d46 we9b hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE INTERN<span class=\"_ _0\"></span>A Perdite dovu<span class=\"_ _0\"></span>te ad atti d<span class=\"_ _0\"></span>i frode, appr<span class=\"_ _0\"></span>opriazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,02% </div></td><td class=\"c x422 y3d47 w31f h767\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x84d y3d47 w190 h767\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x7d6 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d48 we9c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>), che coinvolg<span class=\"_ _0\"></span>ono almeno<span class=\"_ _0\"></span> un membro <span class=\"_ _0\"></span>interno della<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d49 we9d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4a we9e hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE ESTER<span class=\"_ _0\"></span>NA Perdite dov<span class=\"_ _0\"></span>ute ad atti d<span class=\"_ _0\"></span>i frode, appropr<span class=\"_ _0\"></span>iazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4b w371 h5eb\"><div class=\"t m0 x26 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,75% </div></td><td class=\"c x422 y3d4b w31f h5eb\"><div class=\"t m0 x27 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">1,44% </div></td><td class=\"c x84d y3d4b w190 h5eb\"><div class=\"t m0 x4d h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,85% </div></td><td class=\"c x7d6 y3d4b w371 h5eb\"><div class=\"t m0 x42 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">41,53% </div></td></tr><tr><td class=\"c x273 y3d4c we9f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>) perpetuat<span class=\"_ _0\"></span>i da parte d<span class=\"_ _0\"></span>i terzi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4d wea0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CONTRATTO <span class=\"_ _0\"></span>DI LAVORO E SI<span class=\"_ _0\"></span>CUREZZA SUL POS<span class=\"_ _0\"></span>TO DI LAVORO<span class=\"_ _0\"></span> Perdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4e wea1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dovute ad az<span class=\"_ _0\"></span>ioni in contrast<span class=\"_ _0\"></span>o con le leggi<span class=\"_ _0\"></span> e i contratti<span class=\"_ _0\"></span> di lavoro, san<span class=\"_ _0\"></span>itarie e<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,08% </div></td><td class=\"c x422 y3d4f w31f h768\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,33% </div></td><td class=\"c x84d y3d4f w190 h768\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,34% </div></td><td class=\"c x7d6 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d50 wea2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">sicurezza sul p<span class=\"_ _0\"></span>osto di lavoro,<span class=\"_ _0\"></span> e al risarcime<span class=\"_ _0\"></span>nto per infort<span class=\"_ _0\"></span>unio o per<span class=\"_ _0\"></span> episodi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d51 wea3 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d52 wea4 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">ATTIVITA\u2019 RELAZIO<span class=\"_ _2\"></span>N<span class=\"_ _1\"></span>ALE CON<span class=\"_ _0\"></span>NESSA A CLIEN<span class=\"_ _0\"></span>TI, PRODOTTI E<span class=\"_ _0\"></span> CANALI P<span class=\"_ _0\"></span>erdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d53 wea5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">per incapacit\u00e0<span class=\"_ _0\"></span> (non intenz<span class=\"_ _0\"></span>ionale o per neg<span class=\"_ _0\"></span>ligenza) di r<span class=\"_ _0\"></span>ealizzare impegn<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d54 w371 h769\"><div class=\"t m0 x42 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">70,24% </div></td><td class=\"c x422 y3d54 w31f h769\"><div class=\"t m0 x4d h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,16% </div></td><td class=\"c x84d y3d54 w190 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,89% </div></td><td class=\"c x7d6 y3d54 w371 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d55 wea6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">professionali pr<span class=\"_ _0\"></span>esi con la client<span class=\"_ _0\"></span>ela (compr<span class=\"_ _0\"></span>esi i requisiti f<span class=\"_ _0\"></span>iduciari e di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d56 wea7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">adeguata infor<span class=\"_ _0\"></span>mazione sug<span class=\"_ _0\"></span>li investimenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d57 wea8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DANNI AGLI <span class=\"_ _0\"></span>ASSET Rientrano<span class=\"_ _0\"></span> in questa c<span class=\"_ _0\"></span>ategoria gli<span class=\"_ _0\"></span> eventi di origi<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d58 wea9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">naturale o ric<span class=\"_ _0\"></span>onducibili ad<span class=\"_ _0\"></span> azioni compiut<span class=\"_ _0\"></span>e da sogge<span class=\"_ _0\"></span>tti esterni <span class=\"_ _0\"></span>che<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d59 w371 h627\"><div class=\"t m0 x26 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,17% </div></td><td class=\"c x422 y3d59 w31f h627\"><div class=\"t m0 x27 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,13% </div></td><td class=\"c x84d y3d59 w190 h627\"><div class=\"t m0 x4d h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,11% </div></td><td class=\"c x7d6 y3d59 w371 h627\"><div class=\"t m0 x42 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">18,61% </div></td></tr><tr><td class=\"c x273 y3d5a weaa ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">provocano d<span class=\"_ _0\"></span>anni ai beni mat<span class=\"_ _0\"></span>eriali della <span class=\"_ _0\"></span>banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5b weab ha54\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">INTERRUZIO<span class=\"_ _0\"></span>NE ATTIVITA\u2019 E<span class=\"_ _0\"></span> DISFUNZIONI<span class=\"_ _0\"></span> DEI SISTEMI P<span class=\"_ _0\"></span>erdite deriv<span class=\"_ _0\"></span>anti dal<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x422 y3d5c w31f h5cb\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x84d y3d5c w190 h5cb\"><div class=\"t m0 x4d h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x7d6 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d5d weac ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">blocco di sist<span class=\"_ _0\"></span>emi informatici<span class=\"_ _0\"></span> o di collegam<span class=\"_ _0\"></span>enti di linea<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5e wead ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">ESECUZIONE D<span class=\"_ _0\"></span>ELLE DISPOSIZIO<span class=\"_ _0\"></span>NI, EROGAZIO<span class=\"_ _0\"></span>NE DEI PROD<span class=\"_ _0\"></span>OTTI E GESTIONE<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5f w371 h5c2\"><div class=\"t m0 x42 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">28,74% </div></td><td class=\"c x422 y3d5f w31f h5c2\"><div class=\"t m0 x4d h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,93% </div></td><td class=\"c x84d y3d5f w190 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,80% </div></td><td class=\"c x7d6 y3d5f w371 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">1,67% </div></td></tr><tr><td class=\"c x273 y3d60 weae ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DEI PROCESSI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d61 w74a h76a\"><div class=\"t m0 xdd h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">TOTALE Gruppo <span class=\"_ _0\"></span>Banco Desio e <span class=\"_ _0\"></span>della Brianza </div></td><td class=\"c x257 y3d61 w370 h76a\"><div class=\"t m0 x67 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x422 y3d61 w417 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x84d y3d61 w404 h76a\"><div class=\"t m0 x26 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,0% </div></td><td class=\"c x7d6 y3d61 w370 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">0,87% </div></td></tr></table>Il <span class=\"_ _2d\"> </span>valore <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>operativa <span class=\"_ _2c\"> </span>lorda <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>pari <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>21.783 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>su <span class=\"_ _2d\"> </span>cui, <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>corso <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>riferimento, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati effettuati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accantonamenti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3.311 <span class=\"_ _1\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>manifestati <span class=\"_ _1\"></span>recuperi<span class=\"_ _324\"> </span>per <span class=\"_ _29\"></span><span class=\"lsb\">190 <span class=\"_ _3b\"> </span></span>migliaia <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro; <span class=\"_ _29\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"> </span>operativa <span class=\"_ _3b\"></span>netta <span class=\"_ _29\"></span>ammonta <span class=\"_ _29\"></span>a <span class=\"_ _3f\"> </span>21.593 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "Stima dei fondi per rischi e oneri<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essit\u00e0 <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>situ<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>societarie <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>base <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contenziosi <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere, unitamente <span class=\"_ _d3\"> </span>alle <span class=\"_ _d3\"> </span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _d3\"> </span>interpretative <span class=\"_ _d7\"> </span>riguardanti <span class=\"_ _d3\"> </span>la <span class=\"_ _d7\"> </span>legislazione <span class=\"_ _d3\"> </span>applicabile, <span class=\"_ _d7\"> </span>richiedono significativi <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>giudizio <span class=\"_ _2d\"> </span>nella <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>potranno <span class=\"_ _2d\"> </span>emergere <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>mom<span class=\"_ _3\"></span>ento <span class=\"_ _3f\"> </span>della definizione delle <span class=\"_ _0\"></span>liti pendenti. Le difficolt\u00e0 <span class=\"_ _0\"></span>di valutazione <span class=\"_ _0\"></span>interessano sia l\u2019<span class=\"ff6\">an <span class=\"ff2\">sia il <span class=\"_ _0\"></span><span class=\"ff6\">quantum <span class=\"ff2\">nonch\u00e9 <span class=\"_ _0\"></span>i tempi </span></span></span></span>di <span class=\"_ _1\"></span>eventuale <span class=\"_ _1\"></span>manifestazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _1\"></span>evidenti <span class=\"_ _3\"></span>qualora il <span class=\"_ _3\"></span>proce<span class=\"_ _0\"></span>dimento avviato sia nella fase iniz<span class=\"_ _1\"></span>iale e/o sia in corso l<span class=\"_ _1\"></span>a relativa istruttoria.<span class=\"_ _1\"></span> La peculiarit\u00e0 dell\u2019oggetto de<span class=\"_ _0\"></span>l contendere e <span class=\"_ _0\"></span>la conseguente assenza di giuris<span class=\"_ _0\"></span>prudenza riferita a vertenze paragonabili, <span class=\"_ _8d\"> </span>nonch\u00e9 <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>diversi <span class=\"_ _8d\"> </span>orientamenti <span class=\"_ _8e\"> </span>espressi <span class=\"_ _8d\"> </span>dagli <span class=\"_ _8d\"> </span>organi <span class=\"_ _8d\"> </span>giudic<span class=\"_ _1\"></span>anti, <span class=\"_ _8d\"> </span>sia <span class=\"_ _8d\"> </span>ai <span class=\"_ _8d\"> </span>va<span class=\"_ _1\"></span>ri <span class=\"_ _8d\"> </span>livelli <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span>el procedimento <span class=\"_ _3\"></span>contenzioso, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mede<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dis<span class=\"_ _1\"></span>tanza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tempo, <span class=\"_ _3\"></span>rendono <span class=\"_ _3\"></span>difficil<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la valutazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>potenzia<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>qualora <span class=\"_ _3b\"> </span>siano <span class=\"_ _3b\"> </span>disponibi<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>sentenze <span class=\"_ _3b\"></span>provvisorie <span class=\"_ _3b\"> </span>emesse <span class=\"_ _3b\"> </span>a seguito dei <span class=\"_ _1\"></span>primi gradi <span class=\"_ _1\"></span>di giudiz<span class=\"_ _1\"></span>io. L\u2019<span class=\"_ _1\"></span>esperienza storica dimostra <span class=\"_ _1\"></span>che in <span class=\"_ _1\"></span>diversi cas<span class=\"_ _1\"></span>i le <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span><span class=\"ff2\">ni <span class=\"_ _1\"></span>assunte dai<span class=\"_ _1\"></span> </span>giudici <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>primi <span class=\"_ _2\"></span>gradi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _2\"></span>completamente <span class=\"_ _2\"></span>sovvertite <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>giudizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>appello <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassazione e ci\u00f2 sia a favore che a sfavore dei soggetti pas<span class=\"_ _1\"></span>sivi.<span class=\"_ _1\"></span> In <span class=\"_ _8e\"> </span>tale <span class=\"_ _8e\"> </span>contesto <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>clas<span class=\"_ _1\"></span>sificazione <span class=\"_ _8e\"> </span>delle <span class=\"_ _8e\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _8e\"> </span>potenziali <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>la <span class=\"_ _8e\"> </span>cons<span class=\"_ _1\"></span>eguente <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _10\"> </span>degli accantonamenti <span class=\"_ _2d\"> </span>necessari <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>basat<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>su <span class=\"_ _2d\"> </span>elementi <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>giudiz<span class=\"_ _1\"></span>io <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>oggettivi <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>richiedo<span class=\"_ _1\"></span>no <span class=\"_ _3f\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a procedimenti <span class=\"_ _2d\"> </span>di  stima <span class=\"_ _2d\"> </span>talvolta <span class=\"_ _2c\"> </span>estremamente <span class=\"_ _2c\"> </span>complessi.<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>Non<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>pu\u00f2 <span class=\"_ _2c\"> </span>quindi <span class=\"_ _2d\"> </span>escludere <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito dell\u2019emissione <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>entenze <span class=\"_ _1\"></span>definitive <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>accanto<span class=\"_ _1\"></span>namenti ai <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>ndi ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>stanziati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte delle<span class=\"_ _1\"></span> passivit\u00e0 potenziali<span class=\"_ _1\"></span> connesse alle vertenze legali e fiscali possano riv<span class=\"_ _1\"></span>elarsi carenti od eccedenti.<span class=\"_ _1\"></span> Per l\u2019informativa <span class=\"_ _0\"></span>sulle principali <span class=\"_ _0\"></span>posizioni di <span class=\"_ _0\"></span>rischio rela<span class=\"_ _0\"></span>tive a <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oversie legali <span class=\"_ _0\"></span>(azioni revocatorie e <span class=\"_ _2\"></span>caus<span class=\"_ _1\"></span>e passive <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>corso) <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>sezione <span class=\"_ _3\"></span>\u201cFondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Voce <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>0\u201d <span class=\"_ _3\"></span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _3\"></span>B <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> </span>Informazioni sullo stato p<span class=\"_ _1\"></span>atrimo<span class=\"ff5\">niale consolidato<span class=\"_ _1\"></span>\u201d della presente Nota integrativa.<span class=\"_ _324\"> </span></span>10 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fondi per rischi ed on<span class=\"_ _1\"></span>eri </span></span>Fondi per rischi ed oneri a fronte di impegni e ga<span class=\"_ _1\"></span>ranzie rilasciate<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>sottovoce <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>accoglie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rilevati <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> degli <span class=\"_ _29\"></span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>erogare<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>alle <span class=\"_ _29\"></span>garanzie <span class=\"_ _29\"></span>rilasciate <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appli<span class=\"_ _1\"></span>cazione delle <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>sull\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>ai <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>fattis<span class=\"_ _1\"></span>pecie <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>adottate, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>linea<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>principio, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e medesime <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>allocazione <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>stadi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>creditizio <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa esposte con <span class=\"_ _1\"></span>riferimento alle atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al costo <span class=\"_ _1\"></span>ammortizzato o <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> con <span class=\"_ _1\"></span>impatto sulla redditivit\u00e0 complessi<span class=\"_ _1\"></span>va. Altri fondi per rischi ed oneri<span class=\"_ _1\"></span> I fondi <span class=\"_ _1\"></span>per rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>accolgono <span class=\"_ _1\"></span>gli acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _1\"></span>effettuati a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di ob<span class=\"_ _1\"></span>bligazioni <span class=\"_ _1\"></span>legali o <span class=\"_ _1\"></span>riferiti <span class=\"_ _1\"></span>a rapporti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro, <span class=\"_ _1\"></span>oppure <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contenziosi, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>fiscali, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>passati, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali sia probabile l\u2019impiego di risor<span class=\"_ _1\"></span>se economiche per l\u2019adempim<span class=\"_ _1\"></span>ento delle obbligazio<span class=\"_ _1\"></span>ni stesse, purch\u00e9 possa essere effettuata una previsione attendibile del relati<span class=\"_ _1\"></span>vo ammontare.<span class=\"_ _1\"></span> Gli <span class=\"_ _47\"> </span>accantonamenti <span class=\"_ _47\"> </span>rispettano <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>miglior <span class=\"_ _47\"> </span>stima <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri <span class=\"_ _40\"> </span>necessari <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio. <span class=\"_ _3\"></span>Nei <span class=\"_ _3\"></span>casi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>l\u2019effetto <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>aspetto <span class=\"_ _29\"></span>rilevante, <span class=\"_ _3\"></span>gli importi <span class=\"_ _1\"></span>accantonati <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>sottoposti ad <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>considerando <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>scad<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>temporale dell\u2019obbligazione. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>d\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _29\"></span>riflette <span class=\"_ _3b\"> </span>le <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutazioni <span class=\"_ _3b\"> </span>correnti <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>den<span class=\"_ _1\"></span>aro, tenendo conto dei rischi specifici connessi alla pas<span class=\"_ _1\"></span>sivit\u00e0.<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>premi <span class=\"_ _3f\"> </span>anzianit\u00e0 <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>dipendenti <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>curat<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>attuari <span class=\"_ _3f\"> </span>indipendenti <span class=\"_ _3f\"> </span>esterni, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>egue <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>e medesime logiche di calc<span class=\"_ _1\"></span>olo gi\u00e0 descritte p<span class=\"_ _1\"></span>er il fondo <span class=\"_ _1\"></span>di Trattamento di Fin<span class=\"_ _1\"></span>e Rapport<span class=\"_ _1\"></span>o del personale. <span class=\"_ _1\"></span>Gli utili e le perdite attuariali vengono rilevati t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>immediatamente nel conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff3\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento \u00e8 rilevato a <span class=\"_ _1\"></span>Conto Economico. <span class=\"ff2\"> </span>Gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>trascorrere <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019attualizzaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono registrati <span class=\"_ _1\"></span>a Conto Economico tra gli accantonamenti.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-730": {
   "value": "Stima delle obbligazioni relative<span class=\"_ _1\"></span> ai benefici a favore dei dipendenti<span class=\"_ _3\"></span> La <span class=\"_ _47\"> </span>determinazione <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>passivit\u00e0 <span class=\"_ _47\"> </span>associate <span class=\"_ _40\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>bene<span class=\"_ _0\"></span>fici <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>favore <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>dip<span class=\"_ _0\"></span>endenti, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benef<span class=\"_ _1\"></span>ici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>certo <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>complessit\u00e0; le <span class=\"_ _3b\"></span>risultanze <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>dipendono, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>arga <span class=\"_ _3b\"> </span>misura, <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3b\"> </span>ipotesi <span class=\"_ _3b\"> </span>attuariali <span class=\"_ _3b\"> </span>utilizzate <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>natura <span class=\"_ _3b\"></span>sia demografica <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>mortalit\u00e0 <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tur<span class=\"_ _1\"></span>nover <span class=\"_ _8d\"> </span>dei <span class=\"_ _8d\"> </span>dip<span class=\"_ _1\"></span>endenti) <span class=\"_ _8d\"> </span>sia <span class=\"_ _8e\"> </span>finanziaria <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tassi <span class=\"_ _8d\"> </span>di attualizzazione e tassi di inflaz<span class=\"_ _1\"></span>ione). Risulta <span class=\"_ _2\"></span>perta<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>fondamenta<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>giudizio <span class=\"_ _2\"></span>espr<span class=\"_ _1\"></span>esso <span class=\"_ _2\"></span>dal <span class=\"ff6\">management <span class=\"_ _2\"></span><span class=\"ff2\">nella <span class=\"_ _0\"></span>selezione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>basi tecniche <span class=\"_ _2\"></span>pi\u00f9 </span></span>opportune per la <span class=\"_ _0\"></span>valutazione della fattispecie, ch<span class=\"_ _0\"></span>e risulta influenzato dal <span class=\"_ _0\"></span>contesto socioeconomico in cui<span class=\"_ _0\"></span> il <span class=\"ff5 ls0\">Gruppo si trova ad operare, nonch\u00e9 dall\u2019andam<span class=\"_ _1\"></span>ento dei mercati finanziari<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Di seguito si elencano le pri<span class=\"_ _1\"></span>ncipali ipotesi attuariali utilizzate alla<span class=\"_ _1\"></span> data di riferimento del presente bilancio, confrontati con quelli utilizzati <span class=\"_ _1\"></span>per i due esercizi precedenti:<span class=\"_ _1\"></span> <table class=\"s waa2 ha63\" id=\"_d113b408-c2a8-45f5-b621-f055145f3018\"><tr><td class=\"c x27f y322e w38e h594\"><div class=\"t m0 x67 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi demografich<span class=\"_ _0\"></span>e </div></td><td></td><td class=\"c x314 y322e w356 h594\"><div class=\"t m0 x20 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x315 y322e w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y322e w390 h594\"><div class=\"t m0 x47 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td></tr><tr><td class=\"c x27f y322f w38e h24e\"><div class=\"t m0 x67 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Tasso di morta<span class=\"_ _0\"></span>lit\u00e0 dei dipend<span class=\"_ _0\"></span>enti </div></td><td></td><td class=\"c x317 y3230 waa3 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">determinate<span class=\"_ _0\"></span> dalla Ragioneri<span class=\"_ _0\"></span>a Generale dello<span class=\"_ _0\"></span> Stato denom<span class=\"_ _0\"></span>inate RG48,<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x318 y3231 waa4 ha54\" colspan=\"2\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">distinte per s<span class=\"_ _0\"></span>esso<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3232 waa5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Frequenze <span class=\"_ _29\"></span>ed <span class=\"_ _29\"> </span>ammontare <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>anticipazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x314 y3233 w391 h310\"><div class=\"t m0 xf2 h3b y1f2f ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td></td></tr><tr><td class=\"c x273 y3234 waa6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di TFR<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3235 w38e h594\"><div class=\"t m0 x67 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Frequenze de<span class=\"_ _0\"></span>l turnover </div></td><td></td><td></td><td class=\"c x314 y3235 w391 h594\"><div class=\"t m0 xf2 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td></td></tr><tr><td class=\"c x27f y3236 w38e h594\"><div class=\"t m0 x67 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x314 y3236 w356 h594\"><div class=\"t m0 x20 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x315 y3236 w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y3236 w390 h594\"><div class=\"t m0 x47 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3237 waa7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tasso <span class=\"_ _29\"> </span>di <span class=\"_ _3b\"> </span>attualizzazion<span class=\"_ _0\"></span>e <span class=\"_ _3b\"> </span>Iboxx <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>Corporate<span class=\"_ _324\"> </span></div></td><td class=\"c x314 y3238 w356 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">2,93% </div></td><td class=\"c x316 y3238 w390 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td class=\"c x315 y3238 w38f h597\"><div class=\"t m0 x3f h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td></td></tr><tr><td class=\"c x273 y3239 waa8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">AA 5-7 anni (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y323a w38e h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Tasso di infla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x314 y323a w356 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td></td><td class=\"c x315 y323a w38f h568\"><div class=\"t m0 x3f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3,04% </div></td><td class=\"c x316 y323a w390 h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">5,9% per il 2023<span class=\"_ _0\"></span> (**)<span class=\"_ _324\"> </span></div></td></tr></table>Si deve <span class=\"_ _1\"></span>precisare <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he l\u2019ele<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>dei pro<span class=\"_ _1\"></span>cessi <span class=\"_ _1\"></span>valutativi <span class=\"_ _1\"></span>sopra <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornito <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consentire<span class=\"_ _324\"> </span> al lettore una migliore comprensione delle principal<span class=\"_ _1\"></span>i aree di incertezza, ma non \u00e8 <span class=\"_ _1\"></span>inteso in alcun modo a<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> suggerire che assunzioni alternative, al<span class=\"_ _1\"></span>lo stato attuale, possano ess<span class=\"_ _1\"></span>ere pi\u00f9 appropriate.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>alla <span class=\"_ _2c\"> </span>sezione <span class=\"_ _2c\"> </span>\u201cTratt<span class=\"_ _1\"></span>amento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span>pers<span class=\"_ _1\"></span>onale  <span class=\"ff2\">-  </span>Voce <span class=\"_ _2d\"> </span>90\u201d<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> contenuto <span class=\"_ _40\"> </span>nella <span class=\"_ _47\"> </span>\u201cParte <span class=\"_ _40\"> </span>B <span class=\"_ _47\"> </span><span class=\"ff2\">- <span class=\"_ _40\"> </span></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ullo <span class=\"_ _47\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _40\"> </span>pat<span class=\"_ _1\"></span>rimoniale <span class=\"_ _47\"> </span>consolidato\u201d <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>Not<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> integrativa. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-704": {
   "value": "Stima delle obbligazioni relative<span class=\"_ _1\"></span> ai benefici a favore dei dipendenti<span class=\"_ _3\"></span> La <span class=\"_ _47\"> </span>determinazione <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>passivit\u00e0 <span class=\"_ _47\"> </span>associate <span class=\"_ _40\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>bene<span class=\"_ _0\"></span>fici <span class=\"_ _47\"> </span>a <span class=\"_ _47\"> </span>favore <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>dip<span class=\"_ _0\"></span>endenti, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>particolare riferimento <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>benef<span class=\"_ _1\"></span>ici <span class=\"_ _2\"></span>definiti <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>certo <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>complessit\u00e0; le <span class=\"_ _3b\"></span>risultanze <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>dipendono, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>arga <span class=\"_ _3b\"> </span>misura, <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3b\"> </span>ipotesi <span class=\"_ _3b\"> </span>attuariali <span class=\"_ _3b\"> </span>utilizzate <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>natura <span class=\"_ _3b\"></span>sia demografica <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>mortalit\u00e0 <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tur<span class=\"_ _1\"></span>nover <span class=\"_ _8d\"> </span>dei <span class=\"_ _8d\"> </span>dip<span class=\"_ _1\"></span>endenti) <span class=\"_ _8d\"> </span>sia <span class=\"_ _8e\"> </span>finanziaria <span class=\"_ _8d\"> </span>(quali <span class=\"_ _8d\"> </span>tassi <span class=\"_ _8d\"> </span>di attualizzazione e tassi di inflaz<span class=\"_ _1\"></span>ione). Risulta <span class=\"_ _2\"></span>perta<span class=\"_ _1\"></span>nto <span class=\"_ _2\"></span>fondamenta<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>giudizio <span class=\"_ _2\"></span>espr<span class=\"_ _1\"></span>esso <span class=\"_ _2\"></span>dal <span class=\"ff6\">management <span class=\"_ _2\"></span><span class=\"ff2\">nella <span class=\"_ _0\"></span>selezione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>basi tecniche <span class=\"_ _2\"></span>pi\u00f9 </span></span>opportune per la <span class=\"_ _0\"></span>valutazione della fattispecie, ch<span class=\"_ _0\"></span>e risulta influenzato dal <span class=\"_ _0\"></span>contesto socioeconomico in cui<span class=\"_ _0\"></span> il <span class=\"ff5 ls0\">Gruppo si trova ad operare, nonch\u00e9 dall\u2019andam<span class=\"_ _1\"></span>ento dei mercati finanziari<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>Di seguito si elencano le pri<span class=\"_ _1\"></span>ncipali ipotesi attuariali utilizzate alla<span class=\"_ _1\"></span> data di riferimento del presente bilancio, confrontati con quelli utilizzati <span class=\"_ _1\"></span>per i due esercizi precedenti:<span class=\"_ _1\"></span> <table class=\"s waa2 ha63\" id=\"_d113b408-c2a8-45f5-b621-f055145f3018\"><tr><td class=\"c x27f y322e w38e h594\"><div class=\"t m0 x67 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi demografich<span class=\"_ _0\"></span>e </div></td><td></td><td class=\"c x314 y322e w356 h594\"><div class=\"t m0 x20 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x315 y322e w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y322e w390 h594\"><div class=\"t m0 x47 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022 </div></td></tr><tr><td class=\"c x27f y322f w38e h24e\"><div class=\"t m0 x67 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Tasso di morta<span class=\"_ _0\"></span>lit\u00e0 dei dipend<span class=\"_ _0\"></span>enti </div></td><td></td><td class=\"c x317 y3230 waa3 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">determinate<span class=\"_ _0\"></span> dalla Ragioneri<span class=\"_ _0\"></span>a Generale dello<span class=\"_ _0\"></span> Stato denom<span class=\"_ _0\"></span>inate RG48,<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x318 y3231 waa4 ha54\" colspan=\"2\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">distinte per s<span class=\"_ _0\"></span>esso<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3232 waa5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Frequenze <span class=\"_ _29\"></span>ed <span class=\"_ _29\"> </span>ammontare <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>anticipazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x314 y3233 w391 h310\"><div class=\"t m0 xf2 h3b y1f2f ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td></td></tr><tr><td class=\"c x273 y3234 waa6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di TFR<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3235 w38e h594\"><div class=\"t m0 x67 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Frequenze de<span class=\"_ _0\"></span>l turnover </div></td><td></td><td></td><td class=\"c x314 y3235 w391 h594\"><div class=\"t m0 xf2 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td></td></tr><tr><td class=\"c x27f y3236 w38e h594\"><div class=\"t m0 x67 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">Ipotesi finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x314 y3236 w356 h594\"><div class=\"t m0 x20 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x315 y3236 w38f h594\"><div class=\"t m0 x46 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x316 y3236 w390 h594\"><div class=\"t m0 x47 h3b y81d ff3 fse fc0 sc0 ls0 ws0\">31.12.2022<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3237 waa7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tasso <span class=\"_ _29\"> </span>di <span class=\"_ _3b\"> </span>attualizzazion<span class=\"_ _0\"></span>e <span class=\"_ _3b\"> </span>Iboxx <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>Corporate<span class=\"_ _324\"> </span></div></td><td class=\"c x314 y3238 w356 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">2,93% </div></td><td class=\"c x316 y3238 w390 h597\"><div class=\"t m0 x4e h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td class=\"c x315 y3238 w38f h597\"><div class=\"t m0 x3f h3b yf4f ff2 fse fc0 sc0 ls0 ws0\">3,42% </div></td><td></td></tr><tr><td class=\"c x273 y3239 waa8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">AA 5-7 anni (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y323a w38e h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Tasso di infla<span class=\"_ _0\"></span>zione </div></td><td class=\"c x314 y323a w356 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td></td><td class=\"c x315 y323a w38f h568\"><div class=\"t m0 x3f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3,04% </div></td><td class=\"c x316 y323a w390 h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">5,9% per il 2023<span class=\"_ _0\"></span> (**)<span class=\"_ _324\"> </span></div></td></tr></table>Si deve <span class=\"_ _1\"></span>precisare <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>he l\u2019ele<span class=\"_ _1\"></span>nco <span class=\"_ _1\"></span>dei pro<span class=\"_ _1\"></span>cessi <span class=\"_ _1\"></span>valutativi <span class=\"_ _1\"></span>sopra <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornito <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consentire<span class=\"_ _324\"> </span> al lettore una migliore comprensione delle principal<span class=\"_ _1\"></span>i aree di incertezza, ma non \u00e8 <span class=\"_ _1\"></span>inteso in alcun modo a<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> suggerire che assunzioni alternative, al<span class=\"_ _1\"></span>lo stato attuale, possano ess<span class=\"_ _1\"></span>ere pi\u00f9 appropriate.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per <span class=\"_ _2c\"> </span>ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>alla <span class=\"_ _2c\"> </span>sezione <span class=\"_ _2c\"> </span>\u201cTratt<span class=\"_ _1\"></span>amento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span>pers<span class=\"_ _1\"></span>onale  <span class=\"ff2\">-  </span>Voce <span class=\"_ _2d\"> </span>90\u201d<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> contenuto <span class=\"_ _40\"> </span>nella <span class=\"_ _47\"> </span>\u201cParte <span class=\"_ _40\"> </span>B <span class=\"_ _47\"> </span><span class=\"ff2\">- <span class=\"_ _40\"> </span></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ullo <span class=\"_ _47\"> </span>sta<span class=\"_ _0\"></span>to <span class=\"_ _40\"> </span>pat<span class=\"_ _1\"></span>rimoniale <span class=\"_ _47\"> </span>consolidato\u201d <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>present<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>Not<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> integrativa. Trattamento di fine rapporto del <span class=\"_ _1\"></span>personale Criteri di valutazione Il fondo per trattamento di fine rapporto<span class=\"_ _1\"></span> del personale \u00e8 valorizzato i<span class=\"_ _1\"></span>n bilancio con l\u2019impiego di tecniche di calcolo attuariale.<span class=\"_ _1\"></span> La <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>affidata <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>attuari <span class=\"_ _1\"></span>indipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>esterni, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici maturati,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>utilizzando il <span class=\"_ _47\"> </span>criterio <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>credito <span class=\"_ _47\"> </span>unitario <span class=\"_ _47\"> </span>previsto <span class=\"_ _47\"> </span>(<span class=\"ff6\">Projected <span class=\"_ _47\"> </span>Unit <span class=\"_ _40\"> </span>Credit <span class=\"_ _47\"> </span>Method<span class=\"ff5\">). <span class=\"_ _47\"> </span>L\u2019importo <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _47\"> </span>determinato </span></span>rappresenta <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3b\"> </span>attuale, <span class=\"_ _3f\"> </span>calcolato <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>senso <span class=\"_ _3f\"> </span>demografico-finanziari<span class=\"_ _1\"></span>o, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>prestazioni <span class=\"_ _3f\"> </span>spettanti <span class=\"_ _3f\"> </span>al lavoratore <span class=\"_ _29\"></span>(liqui<span class=\"_ _1\"></span>dazioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>TFR) <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>l\u2019anzianit\u00e0 <span class=\"_ _3b\"> </span>gi\u00e0 <span class=\"_ _29\"></span>maturat<span class=\"_ _1\"></span>a, <span class=\"_ _29\"></span>ottenuto <span class=\"_ _3b\"></span>riproporzionando <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>attuale complessivo <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span><span class=\"ff5\">ell\u2019obbligazione <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>lavoro <span class=\"_ _3b\"></span>gi\u00e0 <span class=\"_ _29\"></span>prestato <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valutaz<span class=\"_ _1\"></span>ione, <span class=\"_ _3b\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto della probabilit\u00e0 di dimiss<span class=\"_ _1\"></span>ioni e richieste di anticipi.<span class=\"_ _1\"></span> Per determinare il tasso di <span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zazione si fa riferimento ad un indic<span class=\"_ _1\"></span>e rappresentativo<span class=\"_ _1\"></span> del rendimento d<span class=\"_ _1\"></span>i un <span class=\"_ _1\"></span>paniere <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aziende <span class=\"_ _3\"></span>primarie <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>emettono <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>valuta <span class=\"_ _1\"></span>utilizzata <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>pagamento delle <span class=\"_ _3b\"></span>prestazioni <span class=\"_ _3b\"> </span>spettanti <span class=\"_ _3b\"> </span>ai <span class=\"_ _3b\"> </span>lavorat<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>(c.d. <span class=\"_ _3b\"></span><span class=\"ff6\">high <span class=\"_ _3b\"> </span>quality<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>corporate <span class=\"_ _3b\"> </span>bond<span class=\"ff5\">). <span class=\"_ _3b\"> </span>In <span class=\"_ _3b\"> </span>linea <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>l\u2019o<span class=\"_ _1\"></span>rientamento </span></span>prevalente si \u00e8 scelto un indice di classe \u201cA<span class=\"_ _1\"></span>A\u201d.<span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fondo <span class=\"_ _3b\"> </span>Trattamento <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Fine <span class=\"_ _3b\"> </span>Rapp<span class=\"_ _1\"></span>orto <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>personale, <span class=\"_ _3b\"> </span>derivante <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>valutazione<span class=\"_ _1\"></span> attuariale, <span class=\"_ _2c\"> </span>come <span class=\"_ _2c\"> </span>previsto  dallo <span class=\"_ _2d\"> </span>IAS <span class=\"_ _2c\"> </span>19, <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>contropartita <span class=\"_ _2c\"> </span>alle <span class=\"_ _2c\"> </span>riserve <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>la componente <span class=\"_ _0\"></span>di utile <span class=\"_ _2\"></span>(perd<span class=\"_ _1\"></span>ita) attuariale, <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in contropartita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto economico <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a gli<span class=\"_ _0\"></span> accantoname<span class=\"_ _0\"></span>nti, per le altre componenti quali gli interess<span class=\"_ _1\"></span>i maturati per effetto del trascorrere del tempo (att<span class=\"_ _1\"></span>ualizzazione).<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-766": {
   "value": "Continuit\u00e0 aziendale<span class=\"_ _324\"> </span>Il <span class=\"_ _47\"> </span>presente <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _47\"> </span>re<span class=\"_ _2\"></span>datt<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>ritenendo <span class=\"_ _40\"> </span>appropriato <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>pr<span class=\"_ _1\"></span>esupposto <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>continuit\u00e0 <span class=\"_ _47\"> </span>aziendale. <span class=\"_ _47\"> </span>In<span class=\"_ _324\"> </span>considerazione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>solidit\u00e0 <span class=\"_ _2c\"> </span>patrimoniale <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>gestione <span class=\"_ _2c\"> </span>operativa <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>crescita <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>riferimento <span class=\"_ _2c\"> </span>alle<span class=\"_ _324\"> </span>principali <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _3\"></span>commerciali <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>strategico, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>NPL <span class=\"_ _1\"></span>ratio <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _324\"> </span>precedenti <span class=\"_ _40\"> </span>esercizi <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>ulteriori <span class=\"_ _40\"> </span>iniziative <span class=\"_ _47\"> </span>adot<span class=\"_ _0\"></span>tate <span class=\"_ _40\"> </span>per <span class=\"_ _47\"> </span>minimizzare <span class=\"_ _40\"> </span>gli <span class=\"_ _40\"> </span>effetti <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>congiuntura<span class=\"_ _324\"> </span>economica, <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>Amministratori <span class=\"_ _29\"></span>hanno <span class=\"_ _3\"></span>infatti <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>ragionevole <span class=\"_ _3\"></span>aspettativa <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>continuer\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>la<span class=\"_ _324\"> </span>sua <span class=\"_ _29\"></span>esistenza <span class=\"_ _3b\"></span>operativa <span class=\"_ _3\"></span>in <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>futuro <span class=\"_ _29\"></span>prevedibile <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>hanno <span class=\"_ _3b\"></span>predisposto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>nella <span class=\"_ _3b\"></span>presunzione <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span>continuit\u00e0 aziendale. Gli A<span class=\"_ _1\"></span>mministratori rit<span class=\"_ _1\"></span>engono pertanto che i rischi <span class=\"_ _1\"></span>e le incertezze a cui il <span class=\"_ _1\"></span>Banco potr\u00e0<span class=\"_ _324\"> </span>andare <span class=\"_ _1\"></span>incontro <span class=\"_ _1\"></span>nello <span class=\"_ _3\"></span>svolgimento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>considerando <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>perdurare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>negativi<span class=\"_ _324\"> </span>del contesto macroeconomico richiamato<span class=\"_ _1\"></span>, non siano tali da generare dubbi s<span class=\"_ _1\"></span>ulla continuit\u00e0 aziendale.<span class=\"_ _324\"> </span>Per <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>presidi <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _3\"></span>rinvio <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessiva <span class=\"_ _3\"></span>\u201cParte <span class=\"_ _1\"></span>E <span class=\"_ _3b\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _3\"></span>Informazioni <span class=\"_ _3\"></span>sui <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span></span>sulle relative politiche di copertura\u201d, nonch\u00e9 a quan<span class=\"_ _1\"></span>to illustr<span class=\"_ _1\"></span>ato nella Relazione sulla gestione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-705": {
   "value": "Operazioni TLTRO III <span class=\"ff4\">\u2013</span> <span class=\"ff4\">\u201cTar<span class=\"_ _1\"></span>geted Longer Term Refinancing <span class=\"_ _1\"></span>Operations\u201d<span class=\"_ _1\"></span></span> Le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>TLTRO<span class=\"_ _1\"></span> II<span class=\"_ _1\"></span>I <span class=\"_ _1\"></span><span class=\"ff5\">\u201cTargeted <span class=\"_ _1\"></span>Longer <span class=\"_ _1\"></span>Term<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Refinancing <span class=\"_ _1\"></span>Operations\u201d <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>finanziamento<span class=\"_ _1\"></span> </span>condotte <span class=\"_ _40\"> </span>dalla <span class=\"_ _3d\"> </span>Banca <span class=\"_ _40\"> </span>Centrale <span class=\"_ _40\"> </span>Europea <span class=\"_ _40\"> </span>finalizzate <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>mantenere <span class=\"_ _40\"> </span>condizioni <span class=\"_ _40\"> </span>favorevoli <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>credito bancario. <span class=\"_ _3\"></span>Alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>restanti <span class=\"_ _3\"></span>tranche <span class=\"_ _1\"></span>TLT<span class=\"_ _1\"></span>RO <span class=\"_ _3\"></span>II<span class=\"_ _1\"></span>I <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> precedente esercizio pari a 1,4<span class=\"_ _1\"></span> miliardi di euro, ris<span class=\"_ _1\"></span>ultano giunte a scadenza a marzo<span class=\"_ _1\"></span> e dicembre 2024.<span class=\"_ _3\"></span> Il <span class=\"_ _3b\"> </span>trattamento <span class=\"_ _3b\"> </span>contabile <span class=\"_ _3b\"> </span>delle <span class=\"_ _29\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>esame <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>risulta <span class=\"_ _3b\"> </span>riconducibile, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>modo <span class=\"_ _29\"></span>dir<span class=\"_ _1\"></span>etto, <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span>cun principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IAS/IFRS. <span class=\"_ _2\"></span>Conseguentem<span class=\"_ _1\"></span>ente, <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>Principi <span class=\"_ _2\"></span>contabili, cambiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _3\"></span>stime <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>ed errori, <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>definito <span class=\"_ _3\"></span>una po<span class=\"_ _1\"></span>litica <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>secondo <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ui ha ritenuto applicabili le dispo<span class=\"_ _1\"></span>sizioni previste dal principio co<span class=\"_ _1\"></span>ntabile IFRS 9 Strumenti finanziari.<span class=\"_ _3\"></span> Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>Banc<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>interess<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>passivi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>6,1 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(contr<span class=\"_ _1\"></span>o interessi negativi per 92,5 milioni di <span class=\"_ _1\"></span>euro dell\u2019esercizio precedente).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Crediti <span class=\"_ _1\"></span>d\u2019imposta <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onnessi <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Decreti<span class=\"_ _1\"></span><span class=\"ff12\">-</span>legge <span class=\"_ _3\"></span>\u201cCu<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>Italia\u201d <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>\u201cRilancio\u201d ac<span class=\"_ _1\"></span>quistati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cessione da parte dei beneficiari diretti o<span class=\"_ _1\"></span> di precedenti acquirenti (es. ec<span class=\"_ _1\"></span>obonus) <span class=\"_ _1\"></span> I <span class=\"_ _a8\"> </span>Decreti-<span class=\"ff5\">legge <span class=\"_ _10\"> </span>n. <span class=\"_ _a8\"> </span>18/<span class=\"_ _1\"></span>2020 <span class=\"_ _a8\"> </span>(c.d. <span class=\"_ _a8\"> </span>\u201cCura <span class=\"_ _10\"> </span>It<span class=\"_ _1\"></span>alia\u201d) <span class=\"_ _a8\"> </span>e <span class=\"_ _10\"> </span>n. <span class=\"_ _a8\"> </span>34/2020<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>(c.d. <span class=\"_ _10\"> </span>\u201cRi<span class=\"_ _1\"></span>lancio\u201d) <span class=\"_ _10\"> </span>hanno <span class=\"_ _a8\"> </span>introdotto </span>nell\u2019ordinamento italiano <span class=\"_ _1\"></span>misure fi<span class=\"_ _1\"></span>scali di incentivazio<span class=\"_ _1\"></span>ne connesse sia <span class=\"_ _1\"></span>con spese <span class=\"_ _1\"></span>per investi<span class=\"_ _1\"></span>menti (es. eco e sismabonus) <span class=\"_ _1\"></span>sia con <span class=\"_ _1\"></span>spes<span class=\"_ _1\"></span>e correnti (es. <span class=\"_ _1\"></span>canoni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ocazione <span class=\"_ _1\"></span>di locali <span class=\"_ _1\"></span>ad uso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>abitativo). <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>incentivi fiscali si applicano a <span class=\"_ _1\"></span>famiglie o imprese, sono <span class=\"_ _1\"></span>commis<span class=\"_ _1\"></span>urati a una percentual<span class=\"_ _1\"></span>e della spesa sos<span class=\"_ _1\"></span>tenuta (che in <span class=\"_ _29\"></span>alcuni <span class=\"_ _29\"></span>c<span class=\"_ _1\"></span>asi <span class=\"_ _29\"></span>raggiung<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>anche <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>110%) <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>erogati<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>sotto <span class=\"_ _3b\"></span>forma <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _29\"></span>d\u2019imposta <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>di <span class=\"_ _3f\"> </span><span class=\"ff2\">detrazioni<span class=\"_ _1\"></span> </span>d\u2019imposta <span class=\"_ _40\"> </span>(trasfo<span class=\"_ _1\"></span>rmabili <span class=\"_ _40\"> </span>su <span class=\"_ _40\"> </span>opz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>in <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>d\u2019i<span class=\"_ _1\"></span>mposta). <span class=\"_ _40\"> </span>L<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>caratteristiche <span class=\"_ _40\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>tali <span class=\"_ _47\"> </span>crediti d\u2019imposta <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>compensazione; <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cedibilit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>terzi <span class=\"_ _3\"></span>acquirenti e <span class=\"_ _1\"></span>(iii) <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>non rimborsabilit\u00e0 da par<span class=\"_ _1\"></span>te <span class=\"ff5\">dell\u2019Erario.</span> La <span class=\"_ _3d\"> </span>contabilizzazione <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>d\u2019imposta <span class=\"_ _3d\"> </span>acquis<span class=\"_ _1\"></span>tati <span class=\"_ _3d\"> </span>da <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>soggetto <span class=\"_ _3d\"> </span>terzo <span class=\"_ _3d\"> </span>(cessionario <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>credito d\u2019imposta) non <span class=\"_ _2\"></span>\u00e8 riconducibile ad uno <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifico principio <span class=\"_ _0\"></span>contabile internazionale. Lo <span class=\"_ _2\"></span>IAS 8 prevede <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he,<span class=\"_ _324\"> </span>nei <span class=\"_ _3b\"> </span>casi <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _3f\"> </span>vi <span class=\"_ _3b\"> </span>sia <span class=\"_ _3f\"> </span>una <span class=\"_ _3b\"> </span>fatt<span class=\"_ _1\"></span>ispecie <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>esplicitamente <span class=\"_ _3f\"> </span>trattata <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>principio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>IAS/IFRS, <span class=\"_ _3f\"> </span>la direzione  aziendale <span class=\"_ _3d\"> </span>definisca <span class=\"_ _3d\"> </span>una  accounting  po<span class=\"_ _1\"></span>licy  idonea <span class=\"_ _3d\"> </span>a  garantire <span class=\"_ _3d\"> </span>un\u2019informativ<span class=\"_ _1\"></span>a  rilevante <span class=\"_ _3d\"> </span>e attendibile di tali operazioni.<span class=\"_ _1\"></span> A <span class=\"_ _2\"></span>tal <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>tenendo <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>considerazione <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>indicaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>espresse <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>Autori<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Vigilanza, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>dotato di una accounti<span class=\"_ _1\"></span>ng policy che <span class=\"_ _1\"></span>fa riferimento <span class=\"_ _1\"></span>alla dis<span class=\"_ _1\"></span>ciplina contabile <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>dall\u2019IFRS 9, applicandone <span class=\"_ _1\"></span>in via <span class=\"_ _2\"></span>analogica <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>compatibili <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>caratt<span class=\"_ _1\"></span><span class=\"ff5\">eristiche <span class=\"_ _2\"></span>dell\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>considerando <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti </span>d\u2019imposta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>questione s<span class=\"_ _1\"></span>ono, <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>ano <span class=\"_ _1\"></span>sostanziale, <span class=\"_ _1\"></span>assimilabili <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>anziaria. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Banc<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>acquista <span class=\"_ _3\"></span>i crediti <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>capacity, <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>obiettivo di <span class=\"_ _2\"></span>detenerli<span class=\"ff2\"> e <span class=\"_ _2\"></span>utilizzar<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le compen<span class=\"_ _0\"></span>sazioni future, </span>pertanto, <span class=\"_ _47\"> </span>tali <span class=\"_ _47\"> </span>crediti <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>riconducibili <span class=\"_ _47\"> </span>ad <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>business <span class=\"_ _47\"> </span>model <span class=\"_ _47\"> </span>Hold <span class=\"_ _47\"> </span>to <span class=\"_ _47\"> </span>Collect <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>rilevati <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>costo ammortizzato, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>rappre<span class=\"_ _0\"></span>sentazione <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>remunerazione <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>margine <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>interesse <span class=\"_ _47\"> </span>durante <span class=\"_ _40\"> </span>l\u2019ar<span class=\"_ _1\"></span>co temporale di recupero. La valutazione di tali crediti dovr\u00e0 essere effettuata considerando i flussi di utilizzo attraverso <span class=\"_ _3d\"> </span>le  compensazioni <span class=\"_ _3d\"> </span>future <span class=\"_ _3d\"> </span>stimate,  non <span class=\"_ _3d\"> </span>ris<span class=\"_ _1\"></span>ulta  invece  app<span class=\"_ _1\"></span>licabile <span class=\"_ _3d\"> </span>alla  s<span class=\"_ _1\"></span>pecifica  casis<span class=\"_ _1\"></span>tica  il framework contabile <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9 per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>le perdite <span class=\"_ _2\"></span>attese, <span class=\"_ _0\"></span>ossia su <span class=\"_ _2\"></span>questi cre<span class=\"_ _0\"></span>diti <span class=\"_ _0\"></span>d\u2019imposta non viene <span class=\"_ _1\"></span>calcolata ECL, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>quanto non <span class=\"_ _1\"></span>esiste <span class=\"_ _1\"></span>un risc<span class=\"_ _1\"></span>hio di <span class=\"_ _1\"></span>credito della <span class=\"_ _1\"></span>controparte, <span class=\"_ _1\"></span>tenuto <span class=\"_ _1\"></span>conto che il realizzo del credito avviene tramite compensazione <span class=\"_ _1\"></span>con dei debiti e non tramite incasso.<span class=\"_ _3\"></span> Tenuto <span class=\"_ _40\"> </span>conto <span class=\"_ _3d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>d\u2019imposta<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>acquistati <span class=\"_ _40\"> </span>non <span class=\"_ _40\"> </span>rappresentano, <span class=\"_ _40\"> </span>ai <span class=\"_ _40\"> </span>sensi <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>principi <span class=\"_ _40\"> </span>contab<span class=\"_ _1\"></span>ili internazionali, <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>fis<span class=\"_ _1\"></span>cali, <span class=\"_ _1\"></span>contributi <span class=\"_ _3\"></span>pubblici, <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>immateriali <span class=\"_ _3\"></span>o at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziarie, <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>classificazione pi\u00f9 <span class=\"_ _29\"></span>appropriata, <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>fini <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>presentazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bilancio, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>quella <span class=\"_ _29\"></span>residuale <span class=\"_ _29\"></span>fra <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>Altre <span class=\"_ _3\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>stato patrimoniale. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-678": {
   "value": "Informativa <span class=\"_ _2\"></span>su erogazioni <span class=\"_ _0\"></span>pubbliche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui all\u2019art. <span class=\"_ _2\"></span>1, comma <span class=\"_ _2\"></span>125 della <span class=\"_ _2\"></span>Legge 4 <span class=\"_ _2\"></span>agosto 2017, <span class=\"_ _2\"></span>n. <span class=\"_ _0\"></span>124 <span class=\"_ _2\"></span>(\u201cL<span class=\"_ _1\"></span>egge annuale per il mercato e la conco<span class=\"_ _1\"></span>rrenza\u201d)<span class=\"ff3\"> </span>Si  deve <span class=\"_ _3d\"> </span>prem<span class=\"_ _1\"></span>ettere  c<span class=\"_ _1\"></span>he <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>Legge <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>124 <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>4 <span class=\"_ _3d\"> </span>agosto <span class=\"_ _3d\"> </span>20<span class=\"_ _1\"></span>17  \u201cL<span class=\"_ _1\"></span>egge  annuale <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>mercato <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>la concorrenza\u201d <span class=\"_ _1\"></span>(di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>egge <span class=\"_ _3\"></span>n. 124/<span class=\"_ _1\"></span>2017) <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>intro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>art. <span class=\"_ _1\"></span>1, <span class=\"_ _3\"></span>commi da <span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>129, <span class=\"_ _1\"></span>alcune misure <span class=\"_ _1\"></span>finalizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>assicurare <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>trasparenza <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>sistema <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>erogazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>pubbliche. <span class=\"_ _3\"></span>In parti<span class=\"_ _1\"></span>colare, <span class=\"_ _1\"></span>tale legge <span class=\"_ _8e\"> </span>prevede, <span class=\"_ _10\"> </span>che <span class=\"_ _8e\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>imprese <span class=\"_ _10\"> </span>debbano <span class=\"_ _8e\"> </span>fo<span class=\"_ _1\"></span>rnire <span class=\"_ _10\"> </span>anche <span class=\"_ _8e\"> </span>nella <span class=\"_ _10\"> </span>Nota <span class=\"_ _8e\"> </span>in<span class=\"_ _1\"></span>tegrativa <span class=\"_ _10\"> </span>del <span class=\"_ _8e\"> </span>bilancio, <span class=\"_ _10\"> </span>e nell\u2019eventuale  Nota <span class=\"_ _2c\"> </span>integrati<span class=\"_ _1\"></span>va  consolidata, <span class=\"_ _2c\"> </span>informaz<span class=\"_ _1\"></span>ioni  relative <span class=\"_ _2c\"> </span>a  \u201csovvenzioni,  contributi,  incarichi retribuiti <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>comunqu<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>va<span class=\"_ _1\"></span>ntaggi <span class=\"_ _3f\"> </span>e<span class=\"_ _1\"></span>conomici <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>qual<span class=\"_ _1\"></span>unque <span class=\"_ _2d\"> </span><span class=\"ff5\">genere\u201d <span class=\"_ _2d\"> </span>(di <span class=\"_ _2d\"> </span>seguito <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>brevit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201cerogazio<span class=\"_ _1\"></span>ni </span>pubbliche\u201d) <span class=\"_ _2d\"> </span>ricevuti <span class=\"_ _2c\"> </span>dalle <span class=\"_ _2c\"> </span>pubbliche <span class=\"_ _2d\"> </span>amministr<span class=\"_ _1\"></span>azioni <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dagli <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span>tri <span class=\"_ _2d\"> </span>so<span class=\"_ _1\"></span>ggetti <span class=\"_ _2d\"> </span>indicati <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2d\"> </span>citat<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>legge. L\u2019inosservanza <span class=\"_ _2c\"> </span>dell\u2019obbligo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>pubblicazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>comporta <span class=\"_ _2c\"> </span>una <span class=\"_ _2c\"> </span>sanzione <span class=\"_ _2c\"> </span>amministrat<span class=\"_ _1\"></span>iva <span class=\"_ _2c\"> </span>pari <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span>l\u20191% <span class=\"_ _2c\"> </span>degli importi  ricevuti  con <span class=\"_ _2d\"> </span>un  minimo <span class=\"_ _2c\"> </span>di  Euro <span class=\"_ _2c\"> </span>2.000.<span class=\"_ _1\"></span>  Sol<span class=\"_ _0\"></span>o  in <span class=\"_ _2c\"> </span>un  succe<span class=\"_ _0\"></span>ssivo  momento <span class=\"_ _2c\"> </span>la  norma <span class=\"_ _2c\"> </span>prevede  la restituzione del contributo s<span class=\"_ _1\"></span>tesso. Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>evitare <span class=\"_ _3\"></span>l\u2019accu<span class=\"_ _1\"></span>mulo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span>rmazioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>rilevanti<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>l\u2019ob<span class=\"_ _1\"></span>bligo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pubbli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>non sussista <span class=\"_ _1\"></span>qualora <span class=\"_ _1\"></span>l\u2019import<span class=\"_ _1\"></span>o delle erogaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>pubbliche <span class=\"_ _1\"></span>ricevute <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>inferiore <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>glia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>10.000 <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un medesimo soggetto. Dall\u2019agosto <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>17 <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>attivo <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Registro<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>nazionale <span class=\"_ _3f\"> </span>degli <span class=\"_ _3f\"> </span>aiuti <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>Stato <span class=\"_ _3f\"> </span>presso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>Direzio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>generale <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>gli incentivi <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>imprese <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Ministero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>Imprese <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Made <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Italy,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>devono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>pubblicati <span class=\"_ _3\"></span>gli aiuti di <span class=\"_ _1\"></span>Stato e <span class=\"_ _1\"></span>gli aiuti<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>minimis <span class=\"_ _1\"></span>a fa<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>re di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _1\"></span>impresa, da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>soggetti ch<span class=\"_ _1\"></span>e concedono <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> gestiscono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>aiuti <span class=\"_ _1\"></span>medesi<span class=\"_ _1\"></span>mi. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>aiuti <span class=\"_ _1\"></span>indiv<span class=\"_ _1\"></span>iduali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>favore <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _3\"></span>si fa quindi rinvio <span class=\"ff5\">alla s<span class=\"_ _1\"></span>ezione \u201cTrasparenza del Registro\u201d, il cui accesso \u00e8 pubblicam<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span></span>nte disponibile.<span class=\"_ _1\"></span> Ci\u00f2 <span class=\"_ _3\"></span>preme<span class=\"_ _0\"></span>sso, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>ottemperanza <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>posto <span class=\"_ _1\"></span>dall\u2019art. <span class=\"_ _3\"></span>1, <span class=\"_ _1\"></span>comma <span class=\"_ _3\"></span>125, <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>legge <span class=\"_ _3\"></span>4 <span class=\"_ _1\"></span>agosto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>17, <span class=\"_ _1\"></span>n. 124, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>fornisce <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>evidenza <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>importi <span class=\"_ _0\"></span>deliberati <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2024 <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>favore <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>entit\u00e0 del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>titolo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201c<span class=\"_ _1\"></span>sov<span class=\"_ _1\"></span><span class=\"ff2\">venzioni, <span class=\"_ _2d\"> </span>contributi, <span class=\"_ _2d\"> </span>incarichi <span class=\"_ _2d\"> </span>retribuiti <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>comunque <span class=\"_ _2d\"> </span>vantag<span class=\"_ _1\"></span>gi </span>economici <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>qualunqu<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>genere\u201d <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _3\"></span>saran<span class=\"_ _1\"></span>no <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>cassati <span class=\"_ _29\"></span>successivamente <span class=\"_ _29\"></span>all\u2019erogazione <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>lezioni previste nel piano formativo.<span class=\"_ _1\"></span> <table class=\"s waa9 ha64\" id=\"_14369c60-b66c-414e-a53c-b300ca931a9f\"><tr><td class=\"c x27f y323b w392 h59f\"><div class=\"t m0 x67 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Entit\u00e0 del Gruppo Banco Desio<span class=\"_ _1\"></span> </div></td><td class=\"c x319 y323b w393 h59f\"><div class=\"t m0 x71 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Tipologia di contributi </div></td><td class=\"c x31a y323b w394 h59f\"><div class=\"t m0 x71 ha y1d9f ff5 fs4 fc0 sc0 ls0 ws0\">Importi incassati nell\u2019esercizio 202<span class=\"ff2\">4</span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y323c w392 h59f\"><div class=\"t m0 x67 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Banco di Desio e de<span class=\"_ _0\"></span>lla Brianza S.p.A. </div></td><td class=\"c x319 y323c w393 h59f\"><div class=\"t m0 x71 ha y1d9f ff2 fs4 fc0 sc0 ls0 ws0\">Formazione linguistica 2024 </div></td><td class=\"c x31a y323c w394 h59f\"><div class=\"t m0 x71 ha y1d9f ff2 fs4 fc0 sc0 lsb ws0\">23<span class=\"ls0\"> migliaia di euro</span><span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-767": {
   "value": "Comparabilit\u00e0 degli schemi del bilancio Per ogni conto dello stato patrimoniale e del conto economico viene fornita l\u2019informazione comparativa relativa  all\u2019esercizio  precedente,  a  meno  che  un  principio  contabile  o  una  interpretazione  non consentano  o  prevedano  diversamente.  I  dati  relativi  al  periodo  di  confronto  possono  essere opportunamente adattati, ove necessario, al fine di garantire la comparabilit\u00e0 delle informazioni relative al periodo in corso. Nella  presente  relazione  finanziaria  consolidata  \u00e8  stato  modificato  il  criterio  di  esposizione  del  costo ammortizzato  applicato  ai  finanziamenti  a  medio-lungo  termine  della  controllata  Fides  per  renderlo omogeneo rispetto alla Capogruppo, riesponendo anche i dati relativi al periodo di confronto. Inoltre, \u00e8 stato modificato il criterio di esposizione dei debiti/interessi passivi connessi con le operazioni di cessione di attivit\u00e0 finanziarie (cartolarizzazioni) che non rispettano i requisiti posti dall\u2019IFRS 9 per la loro integrale cancellazione dal bilancio (\u201cpassivit\u00e0 a fronte di attivit\u00e0 cedute non cancellate\u201d) dalla voce \u201cTitoli  in  circolazione\u201d  alla  voce  \u201cAltri  debiti\u201d  (ossia  \u201cDebiti  verso  banche\u201d  e  \u201cDebiti  verso  clienti\u201d), riesponendo anche i dati relativi al periodo di confronto. Raccordo tra lo stato patrimoniale al 31 dicembre 2023 pubblicato e quello rideterminato Euro/000Voci dello stato patrimoniale 31-12-2023 Riclassifiche 31-12-2023 rideterminato 10. Passivit\u00e0 finanziarie valutate al costo ammortizzato 16.795.988 - 16.795.988       a) Debiti verso banche 1.950.065 76.457 2.026.522       b) Debiti verso clientela 12.336.104 152.914 12.489.018       c) Titoli in circolazione 2.509.819 (229.371) 2.280.448 Raccordo tra il conto economico al 31 dicembre 2023 pubblicato e quello rideterminato Euro/000Voci del conto economico 31-12-2023 riclassifiche (*) 31-12-2023 rideterminato 10. Interessi attivi e proventi assimilati 620.703 (22.494) 598.209 di cui: interessi attivi calcolati con il metodo dell'interesse effettivo 434.620 (22.494) 412.126 20. Interessi passivi e oneri assimilati (250.267) 13.189 (237.078) 30. Margine di interesse 370.436 (9.305) 361.131 40. Commissioni attive 219.525 (2.679) 216.846 50. Commissioni passive (24.063) 11.984 (12.079) 60. Commissioni nette 195.462 9.305 204.767 (*)  La  modalit\u00e0  di  rilevazione  del  costo  ammortizzato,  nonch\u00e9  la  diversa  esposizione  degli  interessi  passivi  connessi  con  le  operazioni  di cessione di attivit\u00e0 finanziarie (cartolarizzazioni) dottata in precedenza non evidenzia criticit\u00e0 per quanto attiene alla misurazione e dunque all\u2019attribuzione delle competenze economiche nel tempo, anche dal punto di vista fiscale in quanto, ai fini delle imposte dir ette, non vi \u00e8 un diverso trattamento delle relative voci di conto economico interessate dalle riclassifiche operate Le grandezze patrimoniali ed economiche del periodo di riferimento risentono altres\u00ec dell\u2019operazione di aggregazione  denominata  \u201cOperazione  Mercadante\u201d  in  applicazione  del  principio  contabile  IFRS  3 Aggregazioni  aziendali.  Le  grandezze  patrimoniali  ed  economiche  del  periodo  di  confronto  risentono degli effetti derivanti (i) dall\u2019acquisizione del ramo sportelli dal Gruppo BPER, realizzata il 20 febbraio 2023, ivi inclusi quelli derivanti dal processo di Purchase Price Allocation (PPA)ai sensi dell\u2019IFRS 3 Aggregazioni aziendali  e  (ii)  dalla  cessione  a  Worldline  Italia  del  ramo  d\u2019azienda  relativo  all\u2019attivit\u00e0  di  merchant acquiring, avvenuta in data 28 marzo 2023.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "Termini di approvazione e pubblicazione del bila<span class=\"_ _1\"></span>ncio<span class=\"_ _1\"></span> L\u2019art. 154<span class=\"ff2\">-</span>ter del D.Lgs. 58/98 (T.U.F.) prevede che, entro centoventi giorni <span class=\"_ _1\"></span>dalla chiusura dell\u2019esercizio, sia approvato  il  bi<span class=\"_ _1\"></span>lancio  d\u2019esercizio  e  sia  pubb<span class=\"_ _1\"></span>licata  la  relazione  finanziari<span class=\"_ _1\"></span>a  annuale  compr<span class=\"_ _1\"></span>endente  il progetto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>esercizio, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>bilan<span class=\"_ _1\"></span><span class=\"ff5\">cio <span class=\"_ _3f\"> </span>consolidato, <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>relazione <span class=\"_ _3b\"> </span>sulla <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>l\u2019attestazione <span class=\"_ _3b\"> </span>del </span>Dirigente Preposto alla redazione dei documenti con<span class=\"_ _1\"></span>tabili societari<span class=\"_ _1\"></span> di cui all\u2019articolo 154<span class=\"_ _1\"></span><span class=\"ff2\">-bis<span class=\"_ _1\"></span>, comma 5. </span>Il  progetto  di  bilancio <span class=\"_ _2c\"> </span>di  Banco  di  Desio  e<span class=\"_ _0\"></span>  della  Brianza  S.p.A.  \u00e8  stato  approvato  dal  Consiglio <span class=\"_ _2c\"> </span>di Amministrazione <span class=\"_ _a8\"> </span>nella <span class=\"_ _a8\"> </span>seduta <span class=\"_ _a7\"> </span>del<span class=\"ff5\">l\u201911 <span class=\"_ _a7\"> </span>marzo</span> <span class=\"_ _a8\"> </span>2025 <span class=\"_ _a8\"> </span><span class=\"ff5\">e <span class=\"_ _a8\"> </span>sar\u00e0 <span class=\"_ _a7\"> </span>sottoposto <span class=\"_ _a8\"> </span>all\u2019approvazione <span class=\"_ _a8\"> </span>da <span class=\"_ _a8\"> </span>par<span class=\"_ _1\"></span>te </span>dell\u2019Assemblea degli Azionisti<span class=\"_ _1\"></span> convocata per il 1<span class=\"_ _1\"></span><span class=\"ff2\">7 aprile 2025<span class=\"_ _1\"></span>. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "A.2 PARTE RELATIVA ALLE PRINCIPALI VOCI DI BILANCIO I criteri di <span class=\"_ _0\"></span>valutazione di <span class=\"_ _0\"></span>seguito descritti, utilizzati ne<span class=\"_ _0\"></span>lla redazione <span class=\"_ _0\"></span>del presente <span class=\"_ _0\"></span>documento, sono conformi ai <span class=\"_ _29\"></span>principi <span class=\"_ _3b\"></span>contabili <span class=\"_ _29\"></span>internazio<span class=\"_ _1\"></span>nali <span class=\"_ _29\"></span>IAS/IFRS <span class=\"_ _29\"></span>omologa<span class=\"_ _1\"></span>ti <span class=\"_ _29\"></span>dalla <span class=\"_ _3b\"></span>Commissione <span class=\"_ _29\"></span>Europea <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>vigore <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>data <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> riferimento dello stesso e sono appl<span class=\"_ _1\"></span>icati nella prospettiva della co<span class=\"_ _1\"></span>ntinuit\u00e0 aziendale.<span class=\"_ _1\"></span> Per <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>compr<span class=\"_ _1\"></span>avendita <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3b\"></span>standardizzate, <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>cio\u00e8 <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"></span>la consegna <span class=\"_ _3f\"> </span>av<span class=\"_ _1\"></span>viene <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2c\"> </span>arco <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>tempo <span class=\"_ _2d\"> </span>stabili<span class=\"_ _1\"></span>to <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>regolamenti <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span>venzioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>mercato, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>fa<span class=\"_ _1\"></span> riferimento alla data di regolamento.<span class=\"_ _1\"></span> 1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span>2 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto sulla redditivit\u00e0 comple<span class=\"_ _1\"></span>ssiva (FVOCI)<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _40\"> </span>incluse <span class=\"_ _47\"> </span>nella <span class=\"_ _40\"> </span>presente <span class=\"_ _47\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _47\"> </span>le <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _40\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>che <span class=\"_ _47\"> </span>soddisfano <span class=\"_ _40\"> </span>entrambe <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>seguenti condizioni: \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sseduta <span class=\"_ _3b\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _3b\"> </span>di <span class=\"_ _2d\"> </span><span class=\"ff6\">business<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>obiettivo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _3f\"> </span>sia </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente che mediant<span class=\"_ _1\"></span>e la vendita (HTCS) e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). Sono inoltre inclusi nella voce gli <span class=\"_ _0\"></span>strumenti di capitale, non detenuti per finalit\u00e0 di negoziazione, per cui al momento <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>rilevazione <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>esercitata <span class=\"_ _2c\"> </span>l\u2019opzione <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>designazione <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2c\"> </span>con </span></span>impatto sulla redditivit\u00e0<span class=\"_ _1\"></span> complessiva (<span class=\"ff6\">FVOCI o<span class=\"_ _1\"></span>ption</span><span class=\"ls16\">).</span> In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debito <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riconducibili <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">bus<span class=\"_ _1\"></span>iness</span> <span class=\"_ _3\"></span>HTCS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>superato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>test </span></span>SPPI; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le interessenze <span class=\"_ _1\"></span>azionarie, non <span class=\"_ _1\"></span>qualificabili <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>controllo, collegamento e contr<span class=\"_ _1\"></span>ollo congiunto, <span class=\"_ _1\"></span>che non </span></span>sono deten<span class=\"_ _0\"></span>ute con <span class=\"_ _2\"></span>finalit\u00e0 di ne<span class=\"_ _0\"></span>goziazione, per <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esercitata l\u2019opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>designazione al <span class=\"ff6\">fair<span class=\"_ _0\"></span> </span>value <span class=\"ff5\">con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (\u201c<span class=\"_ _1\"></span></span>FVOCI option<span class=\"ff5\">\u201d).<span class=\"ff2\"> </span></span>Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"ff2\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie potranno <span class=\"_ _0\"></span>essere riclassificate <span class=\"_ _0\"></span>dalla categor<span class=\"_ _1\"></span>ia valutata <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> con <span class=\"_ _0\"></span>impatto sulla <span class=\"_ _0\"></span>redditivit\u00e0 </span></span>complessiva <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>una <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _3b\"> </span>cat<span class=\"_ _1\"></span>egorie <span class=\"_ _3b\"> </span>previ<span class=\"_ _1\"></span>ste <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _3\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span><span class=\"ls2a\">o <span class=\"_ _3b\"> </span></span></span>Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _29\"></span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3b\"> </span>a <span class=\"_ _29\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span><span class=\"ff2\">). <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di </span>trasferimento \u00e8 rappresentato dal <span class=\"ff6\">fair value</span> al momento della riclassifica e gli effetti della <span class=\"_ _0\"></span>stessa operano in <span class=\"_ _3\"></span>maniera <span class=\"_ _3\"></span>prospettica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassificaz<span class=\"_ _1\"></span>ione. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassifica <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>in oggetto a quella del costo <span class=\"ff5\">ammor<span class=\"_ _1\"></span>tizzato, l\u2019utile (perdita) cumulato rilevato nella riserv<span class=\"_ _1\"></span>a da valutazione \u00e8 </span>portato a <span class=\"_ _1\"></span>rettifica del <span class=\"_ _1\"></span><span class=\"ff6\">fair value</span> <span class=\"ff5\">dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>della riclassificazione. Nel <span class=\"_ _1\"></span>caso invece di </span>riclassifica <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>categori<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>impatto<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>l'utile <span class=\"_ _2d\"> </span>(perdita) <span class=\"_ _2c\"> </span>cumulato rilevato <span class=\"_ _3d\"> </span>precedentemente <span class=\"_ _40\"> </span>nella <span class=\"_ _3d\"> </span>riserva <span class=\"_ _40\"> </span>da <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>riclass<span class=\"_ _1\"></span>ificato <span class=\"_ _3d\"> </span>dal <span class=\"_ _3d\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _3d\"> </span>netto <span class=\"_ _40\"> </span>all'utile (perdita) d'esercizio. Criteri di iscrizione L\u2019iscrizione iniziale delle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie \u00e8 effettuat<span class=\"_ _1\"></span>a alla data di regol<span class=\"_ _1\"></span>amento per i titoli<span class=\"_ _1\"></span> di debito e per i titoli di capitale.<span class=\"_ _0\"></span><span class=\"ls0\"> </span>All\u2019atto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>contabilizzate <span class=\"_ _29\"></span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"> </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"></span>redditivit\u00e0 </span></span>complessiva, <span class=\"_ _0\"></span>comprensivo <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>o p<span class=\"_ _0\"></span>roventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transazione <span class=\"_ _2\"></span>direttamente <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _0\"></span>allo <span class=\"_ _2\"></span>strumento <span class=\"_ _0\"></span>stesso. Criteri di valutazione Successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _29\"></span>classificate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 complessiva, <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di capitale, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Economico<span class=\"_ _1\"></span> </span></span>degli <span class=\"_ _10\"> </span>impatti <span class=\"_ _a8\"> </span>derivanti <span class=\"_ _a8\"> </span>dall\u2019applicazione <span class=\"_ _10\"> </span>del <span class=\"_ _a8\"> </span>costo <span class=\"_ _a8\"> </span>ammortizzato, <span class=\"_ _a8\"> </span>degli <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>dell\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _10\"> </span><span class=\"ls19\">e </span></span></span>dell\u2019eventuale effetto ca<span class=\"_ _1\"></span>mbio, mentre gli al<span class=\"_ _1\"></span>tri utili o<span class=\"_ _1\"></span> perdite derivanti da<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>variazione di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> sono </span></span>rilevati  in  una  specifica  ris<span class=\"_ _1\"></span>erva  di  patrimonio  netto  finch\u00e9  l\u2019attivit\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span><span class=\"ff2\">ia  non  \u00e8  cancellata.  Al<span class=\"_ _324\"> </span></span>momento de<span class=\"_ _0\"></span>lla dismissione, <span class=\"_ _0\"></span>totale o <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>ziale, l\u2019utile <span class=\"_ _2\"></span>o la perdita <span class=\"_ _2\"></span>cumulati nella riserva <span class=\"_ _2\"></span>da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _1\"></span> Gli strumenti di capitale per cui \u00e8 stata effettuata la scelta per la classificazione nella presente categoria<span class=\"_ _1\"></span> sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifica <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>devono <span class=\"_ _2\"></span>essere </span></span>successivamente <span class=\"_ _2\"></span>trasferiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico, <span class=\"_ _0\"></span>neanche <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cessione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>riferibile ai <span class=\"_ _29\"></span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>questione <span class=\"_ _29\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ai relativi dividendi. Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>criteri <span class=\"_ _29\"></span>gi\u00e0 <span class=\"_ _29\"></span>illustr<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>valutate <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>fair<span class=\"_ _1\"></span> </span>value con impatto a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Le <span class=\"_ _3\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>soggette <span class=\"_ _3\"></span>alla verifica <span class=\"_ _3b\"> </span>dell\u2019incremento <span class=\"_ _3b\"> </span>significativo <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>credit<span class=\"_ _1\"></span>izio <span class=\"_ _3b\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>) <span class=\"_ _3b\"> </span>prevista <span class=\"_ _3b\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9, <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>delle Attivit\u00e0 al costo ammortizzato<span class=\"ff2\">, con conse<span class=\"_ _0\"></span>guente rilevazione a Conto Economico di una <span class=\"_ _0\"></span>rettifica di valore </span>a copertura <span class=\"_ _1\"></span>delle perdit<span class=\"_ _1\"></span>e attese. <span class=\"_ _1\"></span>Pi\u00f9 <span class=\"_ _1\"></span>in particol<span class=\"_ _1\"></span>are, sugli <span class=\"_ _1\"></span>strumenti clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span><span class=\"ff6\">stage</span> <span class=\"_ _1\"></span>1 (ossia<span class=\"_ _1\"></span> sulle <span class=\"_ _1\"></span>attivit\u00e0 finanziarie al momento de<span class=\"_ _0\"></span>ll\u2019<span class=\"ff6\">origination<span class=\"_ _1\"></span><span class=\"ff2\">, ove non <span class=\"_ _0\"></span>deteriorate, e sugli <span class=\"_ _0\"></span>strumenti per <span class=\"_ _0\"></span>cui non si \u00e8<span class=\"_ _0\"></span> verificato un </span></span>significativo <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>ini<span class=\"_ _1\"></span>ziale) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>contabilizzata, <span class=\"_ _3\"></span>ad ogni <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff6\">report<span class=\"_ _1\"></span>ing<span class=\"ff2\">, <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nno. <span class=\"_ _0\"></span>Invece, <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _0\"></span>classificat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>in <span class=\"ff6\">stage</span> <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>(<span class=\"ff6\">bonis</span> </span></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>veri<span class=\"_ _1\"></span>ficato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>levazione iniziale) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span><span class=\"ff6\">stage</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">3 <span class=\"_ _2d\"> </span>(esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>deteriorate) <span class=\"_ _2d\"> </span>viene <span class=\"_ _3f\"> </span>contabil<span class=\"_ _1\"></span>izzata <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>perdita <span class=\"_ _2d\"> </span>attesa <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019intera <span class=\"_ _2d\"> </span>vita </span>residua dello strumento finanziario. Non s<span class=\"_ _1\"></span>ono assoggettati al processo di <span class=\"_ _1\"></span><span class=\"ff6\">impa<span class=\"_ _1\"></span>irment</span> <span class=\"ls7\">i titoli di capitale<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span>Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>3 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _1\"></span>incluse <span class=\"_ _3\"></span>nella pr<span class=\"_ _1\"></span>esente <span class=\"_ _3\"></span>categoria <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>(in <span class=\"_ _3\"></span>particolare <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>di debito) che soddisfano entrambe le s<span class=\"_ _1\"></span>eguenti condizioni:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>posseduta <span class=\"_ _3d\"> </span>secondo <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span><span class=\"ff6\">business<span class=\"ff2\">  il<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>cui  obiettivo <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>conseguito </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente (HTC), e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>forme <span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>niche <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esentano <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>paragraf<span class=\"_ _0\"></span>o </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _1\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>nelle div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rme <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entano <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito che<span class=\"_ _0\"></span> presentano i requisiti di c<span class=\"_ _0\"></span>ui al parag<span class=\"_ _0\"></span>rafo precedente<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span></span>Secondo <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _1\"></span>generali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>previste <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riclassificaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _3\"></span>non sono ammesse <span class=\"_ _1\"></span>riclassifiche vers<span class=\"_ _1\"></span>o altre <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie sal<span class=\"_ _1\"></span>vo il <span class=\"_ _1\"></span>caso in cui <span class=\"_ _1\"></span>l\u2019entit\u00e0 <span class=\"_ _1\"></span>modifichi<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">business</span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>casi, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ci <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>siano altamente <span class=\"_ _2\"></span>infreque<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>potranno <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>dalla categoria <span class=\"_ _2\"></span>valutata al <span class=\"_ _2\"></span>costo ammortizzato in una delle altre due categorie previste dall\u2019I<span class=\"_ _1\"></span><span class=\"ff2\">FRS 9 (<span class=\"ff6\">Attivit\u00e0 finanziari<span class=\"_ _1\"></span>e valutate al fair value </span></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ls2a\">o </span></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto<span class=\"_ _324\"> </span>economico<span class=\"ff2\">). <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rappresentato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span></span>fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>momento della <span class=\"_ _1\"></span>riclas<span class=\"_ _1\"></span>sificazione <span class=\"_ _1\"></span>e </span>gli effetti della riclassificaz<span class=\"_ _1\"></span>ione operano in maniera prospettica a parti<span class=\"_ _1\"></span>re dalla data di riclassificazione. Gli utili <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>anti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>differenza <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>dell'attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico nel <span class=\"_ _2\"></span>caso di ric<span class=\"_ _0\"></span>lassifica tra <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al <span class=\"_ _2\"></span>fair value </span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff5\">e <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Patrimo<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>netto, <span class=\"_ _29\"></span>nell\u2019ap</span>pos<span class=\"_ _1\"></span>ita <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutazione, <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di </span>riclassifica tra l<span class=\"_ _1\"></span>e <span class=\"ff6\">Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva<span class=\"_ _3\"></span></span>.<span class=\"_ _0\"></span> Criteri di iscrizione L\u2019iscrizione <span class=\"_ _29\"></span>iniziale <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>avviene <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>regolamento <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>titoli <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>debito <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>alla data di <span class=\"_ _2\"></span>erogazio<span class=\"_ _1\"></span>ne nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span>crediti. A<span class=\"_ _0\"></span>ll\u2019atto della <span class=\"_ _0\"></span>rilevazione iniziale le <span class=\"_ _2\"></span>attivit\u00e0 sono contabilizzate al <span class=\"ff6\">fair </span>value<span class=\"ff2\">, comprensivo dei co<span class=\"_ _1\"></span>sti o proventi di transazione direttamente attribuib<span class=\"_ _1\"></span>ili allo str<span class=\"_ _1\"></span>umento stesso.<span class=\"_ _1\"></span> </span>In particolare, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quel che <span class=\"_ _0\"></span>attiene ai <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti, la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>erogazione normalmente <span class=\"_ _0\"></span>coincide con <span class=\"_ _2\"></span>la data di sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>coincidenza <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>chi, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto si  provvede  ad  iscrivere  un  impegno  ad  erogare<span class=\"_ _1\"></span>  fondi  che  si  chiude  alla  data  di  erogazio<span class=\"_ _1\"></span>ne  del finanziamento. <span class=\"_ _3\"></span>L\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span></span></span>dello <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>all\u2019ammontar<span class=\"_ _1\"></span>e erogato, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>prezzo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _3\"></span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi/proventi <span class=\"_ _29\"></span>direttamente <span class=\"_ _29\"></span>riconducibili <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>singolo credito e determinabili sin dall\u2019o<span class=\"_ _1\"></span>rigine dell\u2019operazione, ancorch\u00e9 liquidati in un momento s<span class=\"_ _1\"></span>uccessivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Sono <span class=\"_ _1\"></span>esclusi <span class=\"_ _3\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>endo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>caratteris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>suddette, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimbors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>della controparte debitrice o sono inquadrabi<span class=\"_ _1\"></span>li tra i normali costi<span class=\"_ _1\"></span> interni di carattere amministrativo.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _8e\"> </span>alla <span class=\"_ _8e\"> </span>ril<span class=\"_ _1\"></span>evazione <span class=\"_ _8e\"> </span>iniziale, <span class=\"_ _8e\"> </span>le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _8e\"> </span>in <span class=\"_ _8e\"> </span>esame <span class=\"_ _8e\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _8e\"> </span>valutate <span class=\"_ _8e\"> </span>al <span class=\"_ _8e\"> </span>cos<span class=\"_ _1\"></span>to ammortizzato, <span class=\"_ _3\"></span>utilizzando il <span class=\"_ _1\"></span>metodo <span class=\"_ _3\"></span>del tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _1\"></span>effettivo: <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>ammontare pari al valore di prima iscrizione diminuito dei<span class=\"_ _1\"></span> <span class=\"ff5\">rimborsi di capitale, pi\u00f9 o<span class=\"_ _1\"></span> meno l\u2019ammortamento cumulato </span>(calcolato <span class=\"_ _1\"></span>col <span class=\"_ _1\"></span>richiamato <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di interesse <span class=\"_ _1\"></span>effettivo) <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>importo <span class=\"_ _1\"></span>iniziale e <span class=\"_ _1\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _1\"></span>(riconducibile <span class=\"_ _3\"></span>tipicamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>costi/proventi <span class=\"_ _1\"></span>imputat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttam<span class=\"_ _3\"></span><span class=\"ff2\">ente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>singola </span>attivit\u00e0) e quindi nettato delle rettifiche di valore.<span class=\"_ _3\"></span> Il tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse effettivo <span class=\"_ _1\"></span>\u00e8 individuato <span class=\"_ _1\"></span>calcolando <span class=\"_ _1\"></span>il ta<span class=\"_ _1\"></span>sso che <span class=\"_ _1\"></span>eguaglia il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>futuri dell\u2019attivit\u00e0,  per  capitale  ed <span class=\"_ _2c\"> </span>inter<span class=\"_ _1\"></span>esse,  all\u2019ammontare  erogato  inclusivo  dei  costi/proventi  ricondotti all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>finanziaria <span class=\"_ _3f\"> </span>medesima. <span class=\"_ _2d\"> </span>Ta<span class=\"_ _1\"></span><span class=\"ff2\">le <span class=\"_ _3f\"> </span>modal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>contabi<span class=\"_ _1\"></span>lizzazione, <span class=\"_ _3f\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>finanziaria, </span>consente  di <span class=\"_ _3d\"> </span>dis<span class=\"_ _1\"></span>tribuire <span class=\"_ _3d\"> </span>l\u2019effetto <span class=\"_ _3d\"> </span>economico <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>cos<span class=\"_ _1\"></span>ti/proventi <span class=\"_ _3d\"> </span>direttamente <span class=\"_ _3d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un\u2019attivit\u00e0 finanziaria lungo la sua vita residua attesa.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzato <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>(valorizzate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>storico) <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>tenere <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>curabile <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>dell\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>logica<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dell\u2019at<span class=\"_ _1\"></span>tualizzazione, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quelle senza una scadenza definita<span class=\"_ _1\"></span> e per i crediti a revoca.<span class=\"_ _1\"></span> I <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>sono strettamente <span class=\"_ _2\"></span>connessi all\u2019inclusione <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>tre stadi di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>io <span class=\"_ _3f\"> </span>(c.d. <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">stage</span>\u201d) <span class=\"_ _3b\"> </span>previsti <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3f\"> </span>9, <span class=\"_ _3f\"> </span>l\u2019ult<span class=\"_ _1\"></span>imo <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>quali <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">stage<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>3) <span class=\"_ _3b\"> </span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span>finanziarie deteriorate e i restanti <span class=\"_ _1\"></span>(<span class=\"ff6\">stage</span> 1 e 2) le atti<span class=\"_ _1\"></span>vit\u00e0 finanzia<span class=\"_ _1\"></span>rie in <span class=\"ff6\">bonis</span>. Con riferimento <span class=\"_ _1\"></span>alla rappresentazione contabil<span class=\"_ _1\"></span>e dei suddetti <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>valutativi, le rettifiche <span class=\"_ _1\"></span>di valo<span class=\"_ _1\"></span>re riferite a questa tipologia di atti<span class=\"_ _1\"></span>vit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto dell\u2019is<span class=\"_ _1\"></span>crizione iniziale, per un ammontare pari alla perdita attesa a <span class=\"_ _1\"></span>dodici mesi;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _d7\"> </span>della <span class=\"_ _d7\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _d3\"> </span>successiva <span class=\"_ _d7\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _d7\"> </span>ove <span class=\"_ _d7\"> </span>il <span class=\"_ _d7\"> </span>rischio <span class=\"_ _d7\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>non <span class=\"_ _d3\"> </span>sia <span class=\"_ _d7\"> </span>ris<span class=\"_ _1\"></span>ultato </span></span>significativamente <span class=\"_ _235\"> </span>incrementato <span class=\"_ _5b\"> </span>rispetto <span class=\"_ _235\"> </span>all\u2019iscrizione <span class=\"_ _235\"> </span>iniz<span class=\"_ _1\"></span>iale, <span class=\"_ _d6\"> </span>in <span class=\"_ _5b\"> </span>relazione <span class=\"_ _235\"> </span>alle <span class=\"_ _235\"> </span>variazio<span class=\"_ _1\"></span>ni dell\u2019ammontare delle rettifi<span class=\"_ _1\"></span>che di valore per perdite attese nei<span class=\"_ _1\"></span><span class=\"ff2\"> dodici mesi s<span class=\"_ _1\"></span>uccessivi; </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto della <span class=\"_ _0\"></span>valutazione s<span class=\"_ _0\"></span>uccessiva de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0, ove <span class=\"_ _0\"></span>il ri<span class=\"_ _0\"></span>schio creditizio <span class=\"_ _2\"></span>sia risultato <span class=\"_ _0\"></span>significativamente<span class=\"_ _324\"> </span></span></span>incrementato <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _2\"></span>all\u2019iscrizione <span class=\"_ _0\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rettif<span class=\"_ _1\"></span>iche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>perdite attese riferibili all\u2019intera vi<span class=\"_ _1\"></span>ta residua prevista contrattualmente per l\u2019<span class=\"_ _1\"></span>attivit\u00e0;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>successiva <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _3b\"> </span>ove <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tale <span class=\"_ _3b\"></span>incremento <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>poi </span></span>venuta <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>no, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>all\u2019adeguamento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cumulate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>del passaggio <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>una <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>esidua <span class=\"_ _3b\"> </span>dello <span class=\"_ _3b\"> </span>strumento <span class=\"_ _3b\"> </span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>\u201d) <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"></span>una <span class=\"_ _3b\"> </span>a dodici mesi. Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>in esame, <span class=\"_ _1\"></span>ove <span class=\"_ _1\"></span>risultino <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span><span class=\"ff6\">bonis</span>, sono <span class=\"_ _1\"></span>sottoposte <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>valutazione, <span class=\"_ _1\"></span>volta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire le rettifiche di valore da ril<span class=\"_ _1\"></span>evare in bilancio, a liv<span class=\"_ _1\"></span>ello di singolo rappo<span class=\"_ _1\"></span>rto creditizio (o \u201c<span class=\"_ _1\"></span><span class=\"ff6\">tr<span class=\"_ _1\"></span>anche</span>\u201d di titolo), in<span class=\"_ _1\"></span> funzione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentati <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span><span class=\"ff6\">probability <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>default</span> <span class=\"_ _1\"></span>(PD), <span class=\"_ _3\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>oss <span class=\"_ _1\"></span>given <span class=\"_ _3\"></span>default<span class=\"ff2\"> <span class=\"_ _1\"></span>(LGD) <span class=\"_ _1\"></span>ed </span></span>exposure <span class=\"_ _8e\"> </span>at <span class=\"_ _10\"> </span>default<span class=\"ff2\"> <span class=\"_ _10\"> </span>(EAD), <span class=\"_ _10\"> </span>derivati <span class=\"_ _8e\"> </span>dai <span class=\"_ _10\"> </span>modelli <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _10\"> </span>interno <span class=\"_ _10\"> </span>in <span class=\"_ _8e\"> </span>uso <span class=\"_ _10\"> </span>(</span>Credit <span class=\"_ _8e\"> </span>Rating <span class=\"_ _10\"> </span>System<span class=\"ff2 ls16\">) </span>opportunamente corretti per tener conto d<span class=\"_ _1\"></span>elle previsio<span class=\"_ _1\"></span>ni del principio contabil<span class=\"_ _1\"></span>e IFRS 9. Qualora oltre <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un increm<span class=\"_ _0\"></span>ento significativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>si riscontrano <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>ogg<span class=\"_ _1\"></span>ettive evidenze di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"> </span>viene <span class=\"_ _29\"></span>misurato <span class=\"_ _3b\"> </span>come <span class=\"_ _29\"></span>differenza <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>contabile dell\u2019attivit\u00e0 (clas<span class=\"_ _1\"></span>sificata come <span class=\"_ _1\"></span>\u201cdeteriora<span class=\"_ _1\"></span>ta\u201d, al<span class=\"_ _1\"></span> pari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>gli altri <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>intercorrenti con <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>edesima controparte) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>timati, <span class=\"_ _2d\"> </span>scontati <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>effettivo originario. L\u2019import<span class=\"_ _1\"></span>o della perdita, da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>a Conto Economico, <span class=\"_ _1\"></span>\u00e8 def<span class=\"_ _1\"></span><span class=\"ff2\">inito <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>di un processo <span class=\"_ _1\"></span>di </span>valutazione <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>tica <span class=\"_ _2\"></span>o determinato <span class=\"_ _2\"></span>per categ<span class=\"_ _0\"></span>orie <span class=\"_ _0\"></span>omogenee <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _2\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>ogni posizione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span><span class=\"ff6\">forward <span class=\"_ _3\"></span>looking</span> <span class=\"_ _3\"></span><span class=\"ff5\">con <span class=\"_ _3\"></span>l\u2019inclusione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>possibili <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>alternativi <span class=\"_ _3\"></span>di </span>recupero (\u201c<span class=\"ff6\">disposal scena<span class=\"_ _1\"></span>rio</span>\u201d).<span class=\"ff2\"> </span>Rientrano <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>attribuito <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tatus<span class=\"ff2\"> <span class=\"_ _1\"></span>di </span></span>sofferenza, inadempienza<span class=\"_ _1\"></span> probabil<span class=\"_ _1\"></span>e o di <span class=\"_ _1\"></span>scaduto/sconfinante da <span class=\"_ _1\"></span>oltre nov<span class=\"_ _1\"></span>anta <span class=\"_ _1\"></span>giorni secondo <span class=\"_ _1\"></span>le regole<span class=\"_ _1\"></span> di Banca d\u2019Italia, coerenti con la normati<span class=\"_ _1\"></span>va IAS/IFRS e di vigilanza europea.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tengono conto <span class=\"_ _2\"></span>dei tempi <span class=\"_ _0\"></span>di recupe<span class=\"_ _0\"></span>ro attesi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del pre<span class=\"_ _0\"></span>sumibile valore <span class=\"_ _0\"></span>di realiz<span class=\"_ _0\"></span>zo delle<span class=\"_ _0\"></span> eventuali garanzie. Il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>effettivo <span class=\"_ _3\"></span>originario <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rimane <span class=\"_ _3\"></span>invariato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>intervenuta <span class=\"_ _3\"></span>una ristrutturazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>abbia comportato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattuale <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>qualora il rapporto divenga, nella pratica, i<span class=\"_ _1\"></span>nfrutti<span class=\"_ _1\"></span>fero di interessi contrattuali. Qualora <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>motivi <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>siano <span class=\"_ _1\"></span>rimos<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>nto <span class=\"_ _3\"></span>verificatosi <span class=\"_ _3\"></span>successivamente alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>riprese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>imputazione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto Economico. <span class=\"_ _3b\"></span>La <span class=\"_ _3b\"> </span>ripresa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"></span>pu\u00f2 <span class=\"_ _3b\"></span>eccedere <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>costo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ammortizzato <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3b\"></span>finanziario avrebbe avuto in assenza di precedenti rettif<span class=\"_ _1\"></span>iche.<span class=\"_ _1\"></span> I ripristini di valore conn<span class=\"_ _0\"></span>essi con il trascorrere del te<span class=\"_ _0\"></span>mpo sono appostati nel margine<span class=\"_ _0\"></span> di interesse.<span class=\"ls0\"> </span>I crediti <span class=\"_ _1\"></span>per interessi <span class=\"_ _1\"></span>di mora <span class=\"_ _1\"></span>maturati s<span class=\"_ _1\"></span>u attivit\u00e0 <span class=\"_ _1\"></span>deteriorate sono rilevati <span class=\"_ _1\"></span>solo al <span class=\"_ _3\"></span>momento del loro <span class=\"_ _1\"></span>incasso effettivo. In <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _1\"></span>casi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>condizioni contrattuali originarie <span class=\"_ _0\"></span>sono oggetto <span class=\"_ _2\"></span>di successiva modifica per <span class=\"_ _2\"></span>volo<span class=\"_ _1\"></span>nt\u00e0 de<span class=\"_ _0\"></span>lle parti del <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atto. Quando, nel corso della vita <span class=\"_ _1\"></span>di uno strumen<span class=\"_ _1\"></span>to, le clausole <span class=\"_ _1\"></span>contrattuali <span class=\"_ _1\"></span>sono oggetto di modi<span class=\"_ _1\"></span>fica occorre verificar<span class=\"_ _1\"></span>e se <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _2c\"> </span>originaria <span class=\"_ _2c\"> </span>deve <span class=\"_ _2c\"> </span>continuare <span class=\"_ _2c\"> </span>ad <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>rilevata <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>se, <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>contrario<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>strumento originario <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere oggetto <span class=\"_ _3\"></span>di cancellazione <span class=\"_ _3\"></span>dal bila<span class=\"_ _1\"></span>ncio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">derecognition</span>) <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debba essere <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>un nuovo strumento finanziario.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>ge<span class=\"_ _0\"></span>nerale, <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>modifiche <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>un\u2019attivit\u00e0 <span class=\"_ _47\"> </span>finanziaria <span class=\"_ _47\"> </span>conducono <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>cancellazione <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>stessa <span class=\"_ _47\"> </span>ed all\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>nuova at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>\u201csost<span class=\"_ _0\"></span>anziali\u201d. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>circa <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>\u201csostanzialit\u00e0\u201d <span class=\"_ _3\"></span>della modifica <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>considerando <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>ativi <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>quantitativi. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>alcuni casi,  infatti, <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>\u00e0  risul<span class=\"_ _0\"></span>tare <span class=\"_ _2c\"> </span>chiaro,  senza  il <span class=\"_ _2c\"> </span>ricorso  a <span class=\"_ _2c\"> </span>complesse  analisi,  che <span class=\"_ _2c\"> </span>i  cambiamenti  introdotti modificano <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _1\"></span>e/o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>determinata <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>mentre, in <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>casi, <span class=\"_ _3\"></span>dovranno <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>svolte <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>(anche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _29\"></span>quantitativo) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>apprez<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>effetti delle stesse e<span class=\"_ _0\"></span> verificare la ne<span class=\"_ _0\"></span>cessi<span class=\"ff5\">t\u00e0 di procedere o <span class=\"_ _0\"></span>meno alla can<span class=\"_ _0\"></span>cellazione dell\u2019attivit\u00e0 ed alla iscrizione<span class=\"_ _0\"></span> </span>di un nuovo strumento finanziario<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>(quali-<span class=\"ff5\">quantitati<span class=\"_ _1\"></span>ve) <span class=\"_ _1\"></span>volte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201csostanzial<span class=\"_ _1\"></span>it\u00e0\u201d <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>apportate ad </span>un\u2019attivit\u00e0 finanziaria, <span class=\"_ _1\"></span>dovranno pertanto considerare:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">le <span class=\"_ _47\"> </span>finali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>cui <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>modifiche <span class=\"_ _8d\"> </span>sono <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _47\"> </span>effe<span class=\"_ _1\"></span>ttuate: <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>esempio, <span class=\"_ _8d\"> </span>rinegoz<span class=\"_ _1\"></span>iazioni <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>mot<span class=\"_ _1\"></span>ivi </span></span>commerciali e concessioni per difficolt\u00e0<span class=\"_ _1\"></span> finanziarie della controparte:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _3b\"> </span>prime, <span class=\"_ _3f\"> </span>volte <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201ctrattenere\u201d <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>edono <span class=\"_ _3f\"> </span>coinvolto <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>debitore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>versa <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>una </span></span>situazione <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _47\"> </span>finanziaria. <span class=\"_ _8d\"> </span>In <span class=\"_ _47\"> </span>questa <span class=\"_ _8d\"> </span>casistica <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>incluse <span class=\"_ _47\"> </span>tutte <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _47\"> </span>di rinegoziazione <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>volte ad <span class=\"_ _2\"></span>adeguare <span class=\"_ _0\"></span>l\u2019onerosit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>alle<span class=\"ff2\"> condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato. <span class=\"_ _0\"></span>Tali </span>operazioni <span class=\"_ _2d\"> </span>compo<span class=\"_ _1\"></span>rtano <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>condizioni <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>riginarie <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto, <span class=\"_ _2d\"> </span>solitamente richieste <span class=\"_ _3d\"> </span>dal <span class=\"_ _40\"> </span>debitore, <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>attiene <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>aspetti <span class=\"_ _40\"> </span>connessi <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>onerosit\u00e0 <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>debito, <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>un conseguente <span class=\"_ _3\"></span>beneficio <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>debito<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stesso. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>linea <span class=\"_ _3\"></span>generale <span class=\"_ _29\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tiene <span class=\"_ _3\"></span>che, <span class=\"_ _29\"></span>ogni qualvolta la banca effettui una rinegoziaz<span class=\"_ _1\"></span>ione al fine di evitare di perder<span class=\"_ _1\"></span>e il proprio cliente, tale rinegoziazione debba essere considerata come sostanziale in quanto, ove non fosse <span class=\"_ _0\"></span>effettuata, il cliente potrebbe <span class=\"_ _0\"></span>finanziarsi presso un altro <span class=\"_ _0\"></span>intermediario e la <span class=\"_ _0\"></span>banca subirebbe un <span class=\"_ _0\"></span>decremento dei ricavi futuri previsti;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _2\"></span>seconde, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>\u201cragioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>creditizio\u201d <span class=\"_ _2\"></span>(misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rbearance), <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riconducibili </span></span>al tentativo <span class=\"_ _1\"></span>della banca <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massimizzare <span class=\"_ _1\"></span>il recovery dei <span class=\"_ _1\"></span>cash flow<span class=\"_ _1\"></span> del credito<span class=\"_ _1\"></span> originario. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>rischi e i  bene<span class=\"_ _0\"></span>fici  sottostanti,  successivamente <span class=\"_ _2c\"> </span>alle  modifi<span class=\"_ _1\"></span>che,  di <span class=\"_ _2c\"> </span>norma,  non  sono  sostanzialmente trasferiti  e, <span class=\"_ _2d\"> </span>conseguentemente, <span class=\"_ _2c\"> </span>la  rappresentazione <span class=\"_ _2c\"> </span>contabile  \u00e8 <span class=\"_ _2d\"> </span>qu<span class=\"_ _1\"></span>ella <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _2c\"> </span>tramite  il \u201cmodification <span class=\"_ _2\"></span>accounting\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>implica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>imm<span class=\"_ _1\"></span>ediata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>voc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>economico </span>\u201c140. <span class=\"_ _2d\"> </span>\u201cUtili/perdite <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>modifiche <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>senza <span class=\"_ _3f\"> </span>cancellazio<span class=\"_ _1\"></span>ni\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>valore contabile e valore attual<span class=\"_ _1\"></span>e dei flussi di cass<span class=\"_ _1\"></span>a modificati s<span class=\"_ _1\"></span>contati al tasso di interess<span class=\"_ _1\"></span>e originario <span class=\"_ _3\"></span>- <span class=\"ls116\">e </span>non tramite la derecognition;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la <span class=\"_ _3\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _29\"></span>elementi <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>gettivi <span class=\"_ _3\"></span>(\u201ct<span class=\"_ _1\"></span>rigger\u201d) <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _3\"></span>e/o <span class=\"_ _29\"></span>sui <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi </span></span>contrattuali <span class=\"_ _3\"></span>dello <span class=\"_ _1\"></span>strumento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>(quali, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>esempio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _0\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>divisa <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>la modifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esposti, <span class=\"_ _2\"></span>ove <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>reli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>commodity), che <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>ritiene <span class=\"_ _47\"> </span>comportino <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>derecognition <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>considerazione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>loro <span class=\"_ _47\"> </span>impatto <span class=\"_ _47\"> </span>(atteso <span class=\"_ _47\"> </span>come significativo) sui flussi contrattuali ori<span class=\"_ _1\"></span>ginari. Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>genera <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>traslazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> transazione <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _29\"></span>accessori <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>anzich\u00e9 <span class=\"_ _29\"></span>movimentare <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conto economico dell\u2019esercizio di pr<span class=\"_ _1\"></span>ima iscrizione.<span class=\"ff2\"> </span>Gli <span class=\"_ _3\"></span>interessi <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>maturano <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>effetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>deteriorati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>a conto economico nella voce interessi at<span class=\"_ _1\"></span>tivi.<span class=\"_ _1\"></span> Gli effetti derivanti dalle valutazio<span class=\"_ _1\"></span>ni analitiche e collettive sono imputati a <span class=\"_ _1\"></span>conto economico.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>originario <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>ripristinato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>venir <span class=\"_ _29\"></span>meno <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>motivi <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>ret<span class=\"_ _1\"></span>tifica <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>effettuata, rilevandone gli effetti a conto economico.<span class=\"_ _324\"> </span>In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>acq<span class=\"_ _1\"></span>uistati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aggr<span class=\"_ _1\"></span>egazione <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con <span class=\"_ _0\"></span>effetto a conto economico lungo la vita del credito in <span class=\"_ _0\"></span>base al proprio piano di <span class=\"ff5\">ammortamento oppure integralmente nell\u2019esercizio in cui il credito </span>viene estinto. I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore sono imputate <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce \u201cRi<span class=\"_ _1\"></span>sultato netto <span class=\"_ _1\"></span>dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>di copertura\u201d, <span class=\"_ _1\"></span>analogamente alle variazioni di fair<span class=\"_ _1\"></span> value dello strumento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _324\"> </span>4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> 5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span> classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span> Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> 20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span> partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span> rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di iscrizione<span class=\"_ _324\"> </span> Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span> accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span> effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di valutazione<span class=\"_ _324\"> </span> Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span> La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span> recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span> dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span> il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span> chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span> la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span> di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> (<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span> al conto economico.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span> rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span> economico.<span class=\"_ _324\"> </span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span> cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span> criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span> direttamente imputabili.<span class=\"_ _1\"></span> 6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>i<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span>7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span>8 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 non correnti e g<span class=\"_ _1\"></span>ruppi di attivit\u00e0 in via di dismissio<span class=\"_ _1\"></span>ne <span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono clas<span class=\"_ _1\"></span>sificate <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>dell\u2019attivo <span class=\"_ _1\"></span>\u201cAttivit\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dismiss<span class=\"_ _1\"></span>ione\u201d, e <span class=\"_ _1\"></span>in quella del passivo \u201c<span class=\"_ _0\"></span>Passivit\u00e0 associate ad <span class=\"_ _0\"></span>attivit\u00e0 in <span class=\"_ _0\"></span>via di <span class=\"_ _0\"></span>dismissione\u201d, le <span class=\"_ _0\"></span>attivit\u00e0/passivit\u00e0 non correnti ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _3\"></span>di atti<span class=\"_ _1\"></span>vit\u00e0/passivit\u00e0 <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>contabile <span class=\"_ _3\"></span>sar\u00e0 presumibilmente <span class=\"_ _1\"></span>recup<span class=\"_ _1\"></span>erato <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vendita<span class=\"_ _1\"></span> anzich\u00e9 attraverso l\u2019uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di iscrizione Per <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>classificate <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>edette <span class=\"_ _3\"></span>voci, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>(o <span class=\"_ _1\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ismissione) <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere immediatamente disponibi<span class=\"_ _1\"></span>li per la vendita e<span class=\"_ _1\"></span> devono essere riscontrat<span class=\"_ _1\"></span>i programmi att<span class=\"_ _1\"></span>ivi e concreti tali d<span class=\"_ _1\"></span>a far <span class=\"_ _2\"></span>ritenere <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>altamente <span class=\"_ _0\"></span>probabile <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>dismissione <span class=\"_ _2\"></span>entro <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>classificaz<span class=\"_ _1\"></span>ione come attivit\u00e0 in via di dismissione.<span class=\"_ _1\"></span> Criteri di valutazione In seguito <span class=\"_ _2\"></span>alla classificazione <span class=\"_ _0\"></span>nella sudde<span class=\"_ _0\"></span>tta categoria, tali <span class=\"_ _2\"></span>attivit\u00e0 sono <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al minore <span class=\"_ _2\"></span>tra il <span class=\"_ _0\"></span>loro valor<span class=\"_ _0\"></span>e contabile <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>value</span>, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>vendita, <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>eccezione <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>alcune <span class=\"_ _29\"></span>tipologie <span class=\"_ _29\"></span>di attivit\u00e0 <span class=\"_ _3f\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"> </span>riconducibili, <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>esempio, <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>tutti <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _2d\"> </span>rientranti <span class=\"_ _3f\"> </span>nell\u2019ambito <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>applicazione </span>dell\u2019IFRS 9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2\">- <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>debba conti<span class=\"_ _1\"></span>nuare <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>care <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>valutativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del </span>principio contabile di riferimento.<span class=\"_ _1\"></span> Nell\u2019ipotesi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>beni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>dismissione <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>ammortizzabili<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>decorrere dall\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>classificazione <span class=\"_ _1\"></span>tra le attivit\u00e0 non correnti in via di <span class=\"_ _1\"></span>dismissione cessa il processo di <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamento. I <span class=\"_ _1\"></span>proventi <span class=\"_ _3\"></span>e gli <span class=\"_ _3\"></span>oneri riconducibil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>gruppi di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>dismissione, qualora<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riconducibili alla <span class=\"_ _0\"></span>fattispecie <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perative <span class=\"_ _0\"></span>cessate <span class=\"_ _2\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">disconti<span class=\"_ _1\"></span>nued <span class=\"_ _2\"></span>operat<span class=\"_ _1\"></span>ions<span class=\"ff5\">\u201d ai <span class=\"_ _2\"></span>sensi <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5), <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>esposti </span></span>nel conto <span class=\"_ _3\"></span>economico, al <span class=\"_ _3\"></span>netto dell\u2019effetto <span class=\"_ _1\"></span>fiscale, <span class=\"_ _3\"></span>nella voce <span class=\"_ _1\"></span>\u201c320. <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>tile <span class=\"_ _1\"></span>(Perdita) <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>operative cessate <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste\u201d <span class=\"_ _2\"></span>mentre <span class=\"_ _0\"></span>quelli <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>singole <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non correnti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>dismissione<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>sono </span>iscritti nella voce di conto economico pi\u00f9 <span class=\"_ _1\"></span>idonea.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>\u201cattivit\u00e0 <span class=\"_ _3\"></span>operative <span class=\"_ _3\"></span>cessate\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>deve <span class=\"_ _3\"></span>intendere <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>importante <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>autonomo <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>area <span class=\"_ _3\"></span>geografica <span class=\"_ _3\"></span>di attivit\u00e0, <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>facente <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>di un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>programma<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>coo<span class=\"_ _1\"></span>rdinato <span class=\"_ _2\"></span>di dismissione, <span class=\"_ _2\"></span>piuttos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _1\"></span> controllata acquisita esclus<span class=\"_ _1\"></span>ivamente in funzione di u<span class=\"_ _1\"></span>na sua rivendita. Criteri di cancellazione Le attivit\u00e0 <span class=\"_ _1\"></span>ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>non correnti <span class=\"_ _1\"></span>in via <span class=\"_ _1\"></span>di dismissio<span class=\"_ _1\"></span>ne sono <span class=\"_ _1\"></span>eliminati dallo s<span class=\"_ _1\"></span>tato patrimoniale <span class=\"_ _1\"></span>al momento della dismissione.<span class=\"_ _324\"> </span>9 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fiscalit\u00e0 co<span class=\"_ _1\"></span>rrente e differita </span></span>Le imposte <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul reddito <span class=\"_ _0\"></span>d\u2019esercizio sono computate <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>mando l\u2019onere fiscale <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>rispetto<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>lla competenza<span class=\"_ _324\"> </span>economica, <span class=\"_ _3b\"></span>coerentemente <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>modalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>bilancio <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>costi<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>ricavi <span class=\"_ _3b\"></span>che <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"> </span>hanno generate. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Oltre <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>fiscalit\u00e0 <span class=\"_ _2\"></span>corrente, <span class=\"_ _2\"></span>determinata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alle <span class=\"_ _0\"></span>vigenti <span class=\"_ _2\"></span>norme <span class=\"_ _0\"></span>tributarie, <span class=\"_ _2\"></span>si r<span class=\"_ _0\"></span>ileva <span class=\"_ _2\"></span>anche la <span class=\"_ _3b\"> </span>fiscalit\u00e0 <span class=\"_ _3b\"> </span>differita, <span class=\"_ _3b\"> </span>originatasi <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>ef<span class=\"_ _1\"></span>fetto <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"></span>differenze <span class=\"_ _29\"></span>te<span class=\"_ _1\"></span>mporanee <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>valori <span class=\"_ _3b\"> </span>patrimonial<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>iscritti <span class=\"_ _3b\"> </span>in bilancio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>corrispondenti va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>fiscali. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>rappresentano <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> cor<span class=\"_ _1\"></span>rente e differita relativa al reddito dell\u2019eserciz<span class=\"_ _1\"></span>io.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019iscrizione di attivit\u00e0 per imposte anticipate attive \u00e8 effettuata quando il lo<span class=\"_ _1\"></span>ro recupero \u00e8 probabile, cio\u00e8 quando <span class=\"_ _3f\"> </span>si <span class=\"_ _2d\"> </span>prevede <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>sano <span class=\"_ _3f\"> </span>rendersi <span class=\"_ _2d\"> </span>disponib<span class=\"_ _1\"></span>ili <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>futuro<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>imponibi<span class=\"_ _1\"></span>li <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>scali <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ufficienti <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>recuperare l\u2019attivit\u00e0. Esse sono rilevate nell\u2019attiv<span class=\"_ _1\"></span><span class=\"ff2\">o dello<span class=\"_ _1\"></span> Stato Patrimoniale alla voce <span class=\"ff6\">Attiv<span class=\"_ _1\"></span>it\u00e0 fiscali <span class=\"ffc\">\u2013<span class=\"_ _1\"></span></span> anticipate</span>. </span>Le <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>imposte <span class=\"_ _29\"></span>differite <span class=\"_ _29\"></span>passive <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>imputate, <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>ceversa, <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivo <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>Stato <span class=\"_ _29\"></span>Patrimoniale alla voce <span class=\"ff6\">Passivit<span class=\"_ _1\"></span>\u00e0 fiscali <span class=\"ffc\">\u2013</span> differite</span>. Allo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _3\"></span>modo, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>correnti <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>ancora <span class=\"_ _3\"></span>pagate <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>distintamente <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _29\"></span><span class=\"ff6\">Passivit\u00e0 </span>fiscali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> cor<span class=\"_ _1\"></span>renti<span class=\"ff2\">. In <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di paga<span class=\"_ _1\"></span>menti in <span class=\"_ _1\"></span>acconto<span class=\"_ _1\"></span> eccedenti, il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito recuperabi<span class=\"_ _1\"></span>le \u00e8 <span class=\"_ _1\"></span>contabilizzato<span class=\"_ _1\"></span> </span>alla voce <span class=\"ff6\">Attivit\u00e0 fis<span class=\"_ _1\"></span>cali <span class=\"ffc\">\u2013</span> correnti</span>. Nei casi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>differite <span class=\"_ _1\"></span>riguardino <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>hanno <span class=\"_ _1\"></span>interessato <span class=\"_ _1\"></span>direttamente<span class=\"_ _1\"></span> il <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>senza <span class=\"_ _3b\"> </span>influenzare <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>conto <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span>, <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>stess<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>vengono <span class=\"_ _3b\"> </span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>controparti<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>al patrimonio netto, interessando le specifich<span class=\"_ _1\"></span>e riserve (<span class=\"_ _1\"></span>es. riserve da valutaz<span class=\"_ _1\"></span>ione) quando previsto.<span class=\"_ _324\"> </span>10 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fondi per rischi ed on<span class=\"_ _1\"></span>eri </span></span>Fondi per rischi ed oneri a fronte di impegni e ga<span class=\"_ _1\"></span>ranzie rilasciate<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>sottovoce <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>accoglie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rilevati <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> degli <span class=\"_ _29\"></span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>erogare<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>alle <span class=\"_ _29\"></span>garanzie <span class=\"_ _29\"></span>rilasciate <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appli<span class=\"_ _1\"></span>cazione delle <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>sull\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>ai <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>fattis<span class=\"_ _1\"></span>pecie <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>adottate, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>linea<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>principio, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e medesime <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>allocazione <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>stadi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>creditizio <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa esposte con <span class=\"_ _1\"></span>riferimento alle atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al costo <span class=\"_ _1\"></span>ammortizzato o <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> con <span class=\"_ _1\"></span>impatto sulla redditivit\u00e0 complessi<span class=\"_ _1\"></span>va. Altri fondi per rischi ed oneri<span class=\"_ _1\"></span> I fondi <span class=\"_ _1\"></span>per rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>accolgono <span class=\"_ _1\"></span>gli acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _1\"></span>effettuati a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di ob<span class=\"_ _1\"></span>bligazioni <span class=\"_ _1\"></span>legali o <span class=\"_ _1\"></span>riferiti <span class=\"_ _1\"></span>a rapporti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro, <span class=\"_ _1\"></span>oppure <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contenziosi, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>fiscali, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>passati, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali sia probabile l\u2019impiego di risor<span class=\"_ _1\"></span>se economiche per l\u2019adempim<span class=\"_ _1\"></span>ento delle obbligazio<span class=\"_ _1\"></span>ni stesse, purch\u00e9 possa essere effettuata una previsione attendibile del relati<span class=\"_ _1\"></span>vo ammontare.<span class=\"_ _1\"></span> Gli <span class=\"_ _47\"> </span>accantonamenti <span class=\"_ _47\"> </span>rispettano <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>miglior <span class=\"_ _47\"> </span>stima <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri <span class=\"_ _40\"> </span>necessari <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio. <span class=\"_ _3\"></span>Nei <span class=\"_ _3\"></span>casi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>l\u2019effetto <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>aspetto <span class=\"_ _29\"></span>rilevante, <span class=\"_ _3\"></span>gli importi <span class=\"_ _1\"></span>accantonati <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>sottoposti ad <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>considerando <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>scad<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>temporale dell\u2019obbligazione. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>d\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _29\"></span>riflette <span class=\"_ _3b\"> </span>le <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutazioni <span class=\"_ _3b\"> </span>correnti <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>den<span class=\"_ _1\"></span>aro, tenendo conto dei rischi specifici connessi alla pas<span class=\"_ _1\"></span>sivit\u00e0.<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>premi <span class=\"_ _3f\"> </span>anzianit\u00e0 <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>dipendenti <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>curat<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>attuari <span class=\"_ _3f\"> </span>indipendenti <span class=\"_ _3f\"> </span>esterni, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>egue <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>e medesime logiche di calc<span class=\"_ _1\"></span>olo gi\u00e0 descritte p<span class=\"_ _1\"></span>er il fondo <span class=\"_ _1\"></span>di Trattamento di Fin<span class=\"_ _1\"></span>e Rapport<span class=\"_ _1\"></span>o del personale. <span class=\"_ _1\"></span>Gli utili e le perdite attuariali vengono rilevati t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>immediatamente nel conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff3\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento \u00e8 rilevato a <span class=\"_ _1\"></span>Conto Economico. <span class=\"ff2\"> </span>Gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>trascorrere <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019attualizzaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono registrati <span class=\"_ _1\"></span>a Conto Economico tra gli accantonamenti.<span class=\"_ _324\"> </span>11 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne I <span class=\"_ _3b\"></span><span class=\"ff6 ls0\">Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>banche<span class=\"ff2\">, <span class=\"_ _3b\"></span>i <span class=\"_ _3b\"> </span></span>Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela<span class=\"ff2\"> <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span></span>Titoli <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>circolazione<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>ricomprendono <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>varie <span class=\"_ _3b\"> </span>forme <span class=\"_ _3b\"> </span>di </span></span>provvista <span class=\"_ _1\"></span>interbancaria e <span class=\"_ _1\"></span>con clientela, <span class=\"_ _1\"></span>le operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _1\"></span>pronti <span class=\"_ _1\"></span>contro termine <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>obbligo di <span class=\"_ _1\"></span>riacquisto<span class=\"_ _1\"></span> a termine <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _3\"></span>attraverso <span class=\"_ _1\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>deposito, <span class=\"_ _3\"></span>titoli obbli<span class=\"_ _1\"></span>gazionari <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>di ra<span class=\"ls0\">ccolta <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>circolazione, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>riacquistati. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>debiti <span class=\"_ _3\"></span>iscritti </span>dall\u2019impresa in qualit\u00e0 di locatar<span class=\"_ _1\"></span>io nell\u2019ambito di operazioni di leas<span class=\"_ _3\"></span><span class=\"ff2\">ing. </span>Criteri di iscrizione La  prima  iscrizione  di<span class=\"_ _0\"></span>  tali <span class=\"_ _2c\"> </span>passivit\u00e0  finanziarie  avviene <span class=\"_ _2c\"> </span>alla  data  di  sottoscrizione  de<span class=\"_ _0\"></span>l  contratto,  che normalmente coincide <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>momento della <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>cezione delle <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>raccolte o della <span class=\"_ _2\"></span>emiss<span class=\"_ _1\"></span>ione dei <span class=\"_ _0\"></span>titoli di debito.  La <span class=\"_ _3d\"> </span>prima <span class=\"_ _3d\"> </span>iscrizione <span class=\"_ _3d\"> </span>\u00e8  effettuata <span class=\"_ _3d\"> </span>sulla<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>base <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value</span> <span class=\"_ _3d\"> </span>delle  p<span class=\"_ _1\"></span>assivit\u00e0, <span class=\"_ _3d\"> </span>normalmente  pa<span class=\"_ _1\"></span>ri all\u2019ammontare <span class=\"_ _3b\"> </span>incassato <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>prezzo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>emissione, <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>costi/proventi <span class=\"_ _3b\"> </span>aggiuntivi direttamente attribuibili alla singol<span class=\"_ _1\"></span>a operazione di provvis<span class=\"_ _1\"></span>ta o di emissione.<span class=\"_ _1\"></span> Criteri di valutazione Dopo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _1\"></span>zzato <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>ivo. <span class=\"_ _1\"></span>Fanno <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>temporale risulta <span class=\"_ _29\"></span>trascurabile, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rimangono <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>incassat<span class=\"_ _1\"></span>o. <span class=\"_ _29\"></span>I <span class=\"_ _29\"></span>debiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>vengono <span class=\"_ _29\"></span>rivalutati quando <span class=\"_ _3d\"> </span>vi <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span><span class=\"ff6\">l<span class=\"_ _1\"></span>ease <span class=\"_ _40\"> </span>modification</span> <span class=\"_ _40\"> </span>(e.g. <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>modifica <span class=\"_ _3d\"> </span>del <span class=\"_ _40\"> </span>perimetro <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>contratto), <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>\u00e8 contabilizzata/cons<span class=\"_ _1\"></span>iderata come contratto separato.<span class=\"_ _1\"></span> Criteri di cancellazione Le passivit\u00e0 finanziarie sono cancellate dal bilancio quando risult<span class=\"_ _1\"></span>ano scadute o estinte. La cancellazione avviene anche in presenza di riacquisto<span class=\"_ _1\"></span> di titoli obbligazionari precedentemen<span class=\"_ _1\"></span>te emessi; la differenza tra valore <span class=\"_ _2c\"> </span>contabile  della <span class=\"_ _2c\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2c\"> </span>e  l\u2019ammon<span class=\"ff2\">tare <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>orrisposto  per <span class=\"_ _2d\"> </span>acquista<span class=\"_ _1\"></span>rla <span class=\"_ _2c\"> </span>viene  registrata <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>Cont<span class=\"_ _1\"></span>o </span>Economico. Il <span class=\"_ _3\"></span>ricollocamento <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _29\"></span>riacquisto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerato <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>una nuova emissione con iscrizione al nuovo<span class=\"_ _1\"></span> prezzo di collocamento.<span class=\"_ _324\"> </span>12 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie di<span class=\"_ _1\"></span> negoziazione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Criteri di iscrizione e classif<span class=\"_ _1\"></span>icazione Gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>emissione a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>senza <span class=\"_ _1\"></span>considerare <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>proventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>transazione direttamente imputabili agli s<span class=\"_ _1\"></span>tessi. Sono iscritti in questa voce, in parti<span class=\"_ _1\"></span>colare, gli strumenti derivati di negoziazio<span class=\"_ _1\"></span>ne con <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _1\"></span></span> negativo.<span class=\"ff3\"> </span>Criteri di valutazione e di rilevaz<span class=\"_ _1\"></span>ione delle componenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>trazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Conto Economico. Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>14 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni in valuta<span class=\"_ _1\"></span> </span></span>Criteri di iscrizione Le operazioni <span class=\"_ _1\"></span>in va<span class=\"_ _1\"></span>luta estera <span class=\"_ _1\"></span>sono contab<span class=\"_ _1\"></span>ilizzate <span class=\"_ _1\"></span>al momento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>rilevazione iniz<span class=\"_ _1\"></span>iale, in <span class=\"_ _1\"></span>divisa di <span class=\"_ _1\"></span>conto, applicando all\u2019importo i<span class=\"_ _1\"></span>n valuta estera il tasso di cambio in vigore alla data dell\u2019operaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione A ogni chiusura di bilancio o di <span class=\"_ _1\"></span>situazione infrannuale le poste di bilancio<span class=\"_ _1\"></span> in valuta sono cos\u00ec va<span class=\"_ _1\"></span>lutate:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le poste monetarie sono c<span class=\"_ _1\"></span>onvertite al tasso di <span class=\"_ _1\"></span>cambio alla data di chiusura;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _2c\"> </span>poste  non <span class=\"_ _2d\"> </span>monetari<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>valutate  al <span class=\"_ _2d\"> </span>costo <span class=\"_ _2c\"> </span>sono  conversione <span class=\"_ _2d\"> </span>al  tasso <span class=\"_ _2d\"> </span>di  cambio <span class=\"_ _2d\"> </span>alla  data </span></span>dell\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le poste <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>monetarie valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>sono co<span class=\"_ _0\"></span>nvertite al <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so di <span class=\"_ _2\"></span>cambio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alla data <span class=\"_ _2\"></span>di chiusura. </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3f\"> </span>differenze <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>derivano <span class=\"_ _2d\"> </span>dal <span class=\"_ _2d\"> </span>regolamento <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>el<span class=\"_ _1\"></span>ementi <span class=\"_ _2d\"> </span>monetari <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>dalla <span class=\"_ _2d\"> </span>conversione <span class=\"_ _2d\"> </span>di elementi monetari <span class=\"_ _2\"></span>a tassi <span class=\"_ _0\"></span>diversi da <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>di conversione<span class=\"_ _0\"></span> iniziali, <span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conversione de<span class=\"_ _0\"></span>l bilancio <span class=\"_ _0\"></span>precedente, sono rilevate nel Conto Economico del perio<span class=\"_ _1\"></span>do in cui sorgono.<span class=\"_ _1\"></span> Quando un uti<span class=\"_ _1\"></span>le o <span class=\"_ _1\"></span>una perdita <span class=\"_ _1\"></span>relativi ad <span class=\"_ _1\"></span>un elemento <span class=\"_ _1\"></span>non monetario <span class=\"_ _1\"></span>sono rilevati <span class=\"_ _1\"></span>a patrimonio <span class=\"_ _1\"></span>netto, la differenza <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>elemento \u00e8 <span class=\"_ _2\"></span>rilevata anch\u2019essa <span class=\"_ _2\"></span>a patrimonio. <span class=\"_ _2\"></span>Per contro, <span class=\"_ _2\"></span>quando un <span class=\"_ _2\"></span>utile o <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conto e<span class=\"_ _0\"></span>conomico <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>relativa <span class=\"_ _2\"></span>differenz<span class=\"_ _1\"></span>a cambio. 16 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Altre informazioni<span class=\"_ _1\"></span> </span></span>Cassa e disponibilit\u00e0 liquide<span class=\"_ _1\"></span> La voce comprende <span class=\"_ _0\"></span>le valute <span class=\"_ _0\"></span>aventi corso legale, comprese <span class=\"_ _0\"></span>le banconote <span class=\"_ _0\"></span>e le mone<span class=\"_ _0\"></span>te divisionali estere, i <span class=\"_ _3\"></span>conti <span class=\"_ _3\"></span>correnti <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>depos<span class=\"_ _1\"></span>iti <span class=\"_ _3\"></span>\u201ca <span class=\"_ _3\"></span>vista<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Banche <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>entrali, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _29\"></span><span class=\"ff2\">o<span class=\"_ _1\"></span>bbligatoria, </span>nonch\u00e9 <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span>\u201ca vista\u201d <span class=\"_ _2\"></span>verso <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>banche. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>quest\u2019<span class=\"_ _1\"></span>ultima <span class=\"_ _2\"></span>definiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>rientr<span class=\"_ _1\"></span>ano <span class=\"_ _2\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>possono essere <span class=\"_ _0\"></span>ritirate in <span class=\"_ _0\"></span>qualsiasi momento <span class=\"_ _0\"></span>senza preavviso o <span class=\"_ _2\"></span>con un preavviso <span class=\"_ _0\"></span>di 24 <span class=\"_ _0\"></span>ore o <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> un <span class=\"_ _0\"></span>giorno lavorativo.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>is<span class=\"_ _1\"></span>critta <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>facciale. <span class=\"_ _3\"></span>Per <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>divis<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>estere <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>facciale <span class=\"_ _3\"></span>viene <span class=\"_ _29\"></span>convertito <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>al cambio di chiusura della data <span class=\"_ _1\"></span>di fine periodo. Adeguamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valore <span class=\"_ _2\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _2\"></span>generica<span class=\"_ _1\"></span> Nelle <span class=\"_ _3f\"> </span>presenti <span class=\"_ _2d\"> </span>voci <span class=\"_ _2d\"> </span>figurano <span class=\"_ _2d\"> </span>rispettivamente <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>vari<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>fair <span class=\"_ _2d\"> </span>value <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _2d\"> </span>finanziarie oggetto <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>copertura <span class=\"_ _3b\"> </span>generica <span class=\"_ _3b\"> </span>(\u201cmacrohedging\u201d) <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tasso <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>interesse, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>base <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>rispettivo<span class=\"_ _1\"></span> saldo, <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>esso <span class=\"_ _3\"></span>positivo <span class=\"_ _1\"></span>(voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>60. <span class=\"_ _3\"></span>Adeguam<span class=\"ff2\">ento <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>copertura </span>generica\u201d) <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>negativo <span class=\"_ _3d\"> </span>(vo<span class=\"_ _1\"></span>ce  \u201c50<span class=\"_ _1\"></span>. <span class=\"_ _3d\"> </span>Adeguamen<span class=\"_ _1\"></span>to <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span>oggetto <span class=\"_ _40\"> </span>di copertura <span class=\"_ _3b\"></span>generica\u201d), <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>contropartita <span class=\"_ _3b\"></span>economica <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>rappresentata <span class=\"_ _29\"></span>dalla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c90. <span class=\"_ _29\"></span>Risultato <span class=\"_ _3b\"></span>ne<span class=\"_ _1\"></span><span class=\"ff2\">tto </span>dell\u2019attivit\u00e0 di copertura\u201d, cos\u00ec <span class=\"_ _1\"></span>come per le coperture specifiche di fair value.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Altre attivit\u00e0 Nella  presente<span class=\"_ _1\"></span>  voce <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>iscritte <span class=\"_ _3d\"> </span>le  attivi<span class=\"_ _1\"></span>t\u00e0  non <span class=\"_ _3d\"> </span>riconducibili <span class=\"_ _3d\"> </span>nelle <span class=\"_ _3d\"> </span>altre  v<span class=\"_ _1\"></span>oci <span class=\"_ _3d\"> </span>dell\u2019attivo <span class=\"_ _3d\"> </span>dello  stato patrimoniale. La voce pu\u00f2 includere a titolo<span class=\"_ _1\"></span> esemplificativ<span class=\"_ _1\"></span>o: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5 ls7\">l\u2019oro, l\u2019argento e i m<span class=\"_ _0\"></span>etalli pre<span class=\"_ _0\"></span>ziosi;<span class=\"ff2 ls0\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">i <span class=\"_ _29\"></span>ratei <span class=\"_ _29\"></span>attivi <span class=\"_ _29\"></span>diversi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>quelli <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>vanno <span class=\"_ _29\"></span>capitaliz<span class=\"_ _1\"></span>zati <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>relative <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _29\"></span>ivi <span class=\"_ _29\"></span>inclusi <span class=\"_ _29\"></span>quelli </span></span>derivanti da contratti con i clienti ai s<span class=\"_ _1\"></span>ensi dell\u2019IFRS 15;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">i crediti connessi alla fornitura <span class=\"_ _1\"></span>di beni o servizi non finanziari<span class=\"_ _1\"></span>;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le partite fiscali debitori<span class=\"_ _1\"></span>e diverse da quelle rilevate nella voce \u201c110. Att<span class=\"_ _1\"></span>ivit\u00e0 fiscali\u201d<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">i <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>d\u2019impos<span class=\"_ _1\"></span>ta <span class=\"_ _3f\"> </span>connessi <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>Decreti<span class=\"_ _1\"></span><span class=\"ff2\">-</span>legge <span class=\"_ _3f\"> </span>\u201cCura <span class=\"_ _3f\"> </span>Italia\u201d <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>\u201cRilancio\u201d <span class=\"_ _3f\"> </span>acquis<span class=\"_ _1\"></span>tati <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>seguito <span class=\"_ _2d\"> </span>di </span></span>cessione da parte dei beneficiari dir<span class=\"_ _1\"></span>etti o di precedenti acquirenti.<span class=\"_ _1\"></span> Possono <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>figurar<span class=\"_ _1\"></span>vi <span class=\"_ _3b\"> </span>eventuali <span class=\"_ _3f\"> </span>rimanenze <span class=\"_ _3b\"> </span>(di <span class=\"_ _3f\"> </span>\u201csaldo <span class=\"_ _3b\"> </span>debitore\u201d) <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>partite <span class=\"_ _3f\"> </span>viaggianti <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sos<span class=\"_ _1\"></span>pese <span class=\"_ _3b\"> </span>non ancora attribuite ai conti di pertinenza.<span class=\"_ _3\"></span> Altre passivit\u00e0 Nella <span class=\"_ _3d\"> </span>presente <span class=\"_ _3d\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3d\"> </span>figu<span class=\"_ _1\"></span>rano <span class=\"_ _3d\"> </span>le <span class=\"_ _40\"> </span>passivit\u00e0 <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>riconducibili <span class=\"_ _40\"> </span>nelle <span class=\"_ _3d\"> </span>altre <span class=\"_ _3d\"> </span>vo<span class=\"_ _1\"></span>ci <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>passivo <span class=\"_ _40\"> </span>dello <span class=\"_ _3d\"> </span>stato patrimoniale. La voce include a titolo esemplificativ<span class=\"_ _1\"></span>o: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">gli accordi di pagamento che l\u2019IFRS 2 impon<span class=\"_ _1\"></span>e di classif<span class=\"_ _1\"></span>icare come debiti;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">i debiti connessi con il pagamento di forniture di b<span class=\"_ _1\"></span>eni e servizi non finanzia<span class=\"_ _1\"></span>ri; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>ratei <span class=\"_ _3f\"> </span>pass<span class=\"_ _1\"></span>ivi <span class=\"_ _3f\"> </span>diversi <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>quelli <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>capitaliz<span class=\"_ _1\"></span>zare <span class=\"_ _3f\"> </span>sulle <span class=\"_ _3f\"> </span>pertinenti <span class=\"_ _3f\"> </span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e, <span class=\"_ _3f\"> </span>ivi <span class=\"_ _3f\"> </span>inclusi <span class=\"_ _2d\"> </span>quelli </span></span>derivanti da contratti con i clienti ai s<span class=\"_ _1\"></span>ensi dell\u2019IFRS 15;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le <span class=\"_ _3\"></span>partite <span class=\"_ _3\"></span>fiscali <span class=\"_ _1\"></span>creditori<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>quelle <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>\u201c60. <span class=\"_ _3\"></span>Passivit\u00e0 <span class=\"_ _3\"></span>fiscali\u201d <span class=\"_ _1\"></span>connesse, </span></span>ad esempio, all\u2019attivit\u00e0 di sostitut<span class=\"_ _1\"></span>o d\u2019imposta.<span class=\"ff2\"> </span>Possono <span class=\"_ _3b\"></span>anche <span class=\"_ _29\"></span>figurarvi <span class=\"_ _3b\"> </span>eventuali <span class=\"_ _3b\"> </span>rimanenze <span class=\"_ _3f\"> </span><span class=\"ff5\">(di <span class=\"_ _3b\"></span>\u201csaldo <span class=\"_ _29\"></span>creditore\u201d)<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span></span>di <span class=\"_ _29\"></span>parti<span class=\"_ _1\"></span>te <span class=\"_ _3b\"></span>viaggianti <span class=\"_ _3b\"> </span>e <span class=\"_ _29\"></span>sospese <span class=\"_ _3b\"> </span>non<span class=\"_ _1\"></span> ancora attribuite ai conti di pertinenza.<span class=\"_ _3\"></span> Trattamento di fine rapporto del <span class=\"_ _1\"></span>personale Criteri di valutazione Il fondo per trattamento di fine rapporto<span class=\"_ _1\"></span> del personale \u00e8 valorizzato i<span class=\"_ _1\"></span>n bilancio con l\u2019impiego di tecniche di calcolo attuariale.<span class=\"_ _1\"></span> La <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>affidata <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>attuari <span class=\"_ _1\"></span>indipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>esterni, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>enefici maturati,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>utilizzando il <span class=\"_ _47\"> </span>criterio <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>credito <span class=\"_ _47\"> </span>unitario <span class=\"_ _47\"> </span>previsto <span class=\"_ _47\"> </span>(<span class=\"ff6\">Projected <span class=\"_ _47\"> </span>Unit <span class=\"_ _40\"> </span>Credit <span class=\"_ _47\"> </span>Method<span class=\"ff5\">). <span class=\"_ _47\"> </span>L\u2019importo <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _47\"> </span>determinato </span></span>rappresenta <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3b\"> </span>attuale, <span class=\"_ _3f\"> </span>calcolato <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>senso <span class=\"_ _3f\"> </span>demografico-finanziari<span class=\"_ _1\"></span>o, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>prestazioni <span class=\"_ _3f\"> </span>spettanti <span class=\"_ _3f\"> </span>al lavoratore <span class=\"_ _29\"></span>(liqui<span class=\"_ _1\"></span>dazioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>TFR) <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>l\u2019anzianit\u00e0 <span class=\"_ _3b\"> </span>gi\u00e0 <span class=\"_ _29\"></span>maturat<span class=\"_ _1\"></span>a, <span class=\"_ _29\"></span>ottenuto <span class=\"_ _3b\"></span>riproporzionando <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>attuale complessivo <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span><span class=\"ff5\">ell\u2019obbligazione <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>periodo <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>lavoro <span class=\"_ _3b\"></span>gi\u00e0 <span class=\"_ _29\"></span>prestato <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valutaz<span class=\"_ _1\"></span>ione, <span class=\"_ _3b\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto della probabilit\u00e0 di dimiss<span class=\"_ _1\"></span>ioni e richieste di anticipi.<span class=\"_ _1\"></span> Per determinare il tasso di <span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zazione si fa riferimento ad un indic<span class=\"_ _1\"></span>e rappresentativo<span class=\"_ _1\"></span> del rendimento d<span class=\"_ _1\"></span>i un <span class=\"_ _1\"></span>paniere <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aziende <span class=\"_ _3\"></span>primarie <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>emettono <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>valuta <span class=\"_ _1\"></span>utilizzata <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>pagamento delle <span class=\"_ _3b\"></span>prestazioni <span class=\"_ _3b\"> </span>spettanti <span class=\"_ _3b\"> </span>ai <span class=\"_ _3b\"> </span>lavorat<span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>(c.d. <span class=\"_ _3b\"></span><span class=\"ff6\">high <span class=\"_ _3b\"> </span>quality<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>corporate <span class=\"_ _3b\"> </span>bond<span class=\"ff5\">). <span class=\"_ _3b\"> </span>In <span class=\"_ _3b\"> </span>linea <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>l\u2019o<span class=\"_ _1\"></span>rientamento </span></span>prevalente si \u00e8 scelto un indice di classe \u201cA<span class=\"_ _1\"></span>A\u201d.<span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fondo <span class=\"_ _3b\"> </span>Trattamento <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Fine <span class=\"_ _3b\"> </span>Rapp<span class=\"_ _1\"></span>orto <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>personale, <span class=\"_ _3b\"> </span>derivante <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>valutazione<span class=\"_ _1\"></span> attuariale, <span class=\"_ _2c\"> </span>come <span class=\"_ _2c\"> </span>previsto  dallo <span class=\"_ _2d\"> </span>IAS <span class=\"_ _2c\"> </span>19, <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>contropartita <span class=\"_ _2c\"> </span>alle <span class=\"_ _2c\"> </span>riserve <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>la componente <span class=\"_ _0\"></span>di utile <span class=\"_ _2\"></span>(perd<span class=\"_ _1\"></span>ita) attuariale, <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in contropartita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto economico <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a gli<span class=\"_ _0\"></span> accantoname<span class=\"_ _0\"></span>nti, per le altre componenti quali gli interess<span class=\"_ _1\"></span>i maturati per effetto del trascorrere del tempo (att<span class=\"_ _1\"></span>ualizzazione).<span class=\"_ _3\"></span> Riserve da valutazione Tale <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>riserve <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>valutate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>impatto sulla <span class=\"_ _2c\"> </span>redditivit\u00e0 <span class=\"_ _2c\"> </span>complessiva  (F<span class=\"_ _0\"></span>VOCI), <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>contratti <span class=\"_ _2c\"> </span>derivati <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>copertura  di <span class=\"_ _2d\"> </span>flussi <span class=\"_ _2c\"> </span>finanziari,  le <span class=\"_ _2d\"> </span>riserve <span class=\"_ _2c\"> </span>di valutazione  costituite  in  applicazione  di  leggi <span class=\"_ _2c\"> </span>speciali  in  esercizi  passati <span class=\"_ _2c\"> </span>e  le  riserve  da <span class=\"_ _2c\"> </span>valut<span class=\"_ _1\"></span>azione attuariale <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>dipendenti <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>applicazione <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>19<span class=\"_ _1\"></span>. <span class=\"_ _29\"></span>Sono <span class=\"_ _3\"></span>ino<span class=\"_ _1\"></span>ltre <span class=\"_ _29\"></span>inclusi <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>effetti <span class=\"_ _29\"></span>derivant<span class=\"_ _1\"></span>i dall\u2019applicazione del <span class=\"ff6\">fair value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> sostituto del <span class=\"_ _0\"></span>costo delle attivit\u00e0 materiali <span class=\"_ _2\"></span>effettuata<span class=\"_ _1\"></span> in sede<span class=\"_ _0\"></span> di prima<span class=\"_ _0\"></span> </span></span>applicazione degli IAS/IFRS.<span class=\"_ _1\"></span> Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span>Pagamenti basati su azioni o azioni fantasma<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>tratta di <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _2\"></span>come corrispettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\"></span>lavorativa <span class=\"_ _2\"></span>prestata, <span class=\"_ _2\"></span>regolati con strumenti rappresentativi<span class=\"_ _1\"></span> del capitale, che consistono, <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span><span class=\"ff5\">esempio, nell\u2019assegnazione di:<span class=\"_ _1\"></span></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">diritti a sottoscrivere aumenti di capitale a pagame<span class=\"_ _1\"></span>nto (<span class=\"_ _1\"></span><span class=\"ff6\">stock opt<span class=\"_ _1\"></span>ion</span><span class=\"ls16\">);</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">diritti <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>ricevere <span class=\"_ _3\"></span>azioni <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>azioni <span class=\"_ _29\"></span>fantasma <span class=\"_ _3\"></span>(cd. <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">phantom <span class=\"_ _3\"></span>shares\u201d<span class=\"_ _1\"></span><span class=\"ff2\">) <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>raggiungimento <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>determinati </span></span></span></span>obiettivi. Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>contabili, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>basati <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">phantom<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>shares\u201d <span class=\"_ _3\"></span><span class=\"ff2\">adottati <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>Banco </span></span>Desio si <span class=\"_ _0\"></span>configurano come <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>ani \"<span class=\"ff6\">cash <span class=\"_ _0\"></span>settled<span class=\"ff5\">\u201d, da <span class=\"_ _0\"></span>rilevare in <span class=\"_ _0\"></span>base al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"_ _1\"></span> <span class=\"ff2\">delle <span class=\"_ _0\"></span>prestazioni lavorative </span></span></span></span>ricevute. In <span class=\"_ _3f\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>diretta <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>value <span class=\"_ _2d\"> </span></span>delle <span class=\"_ _2d\"> </span>prestazioni <span class=\"_ _3f\"> </span>lavo<span class=\"_ _1\"></span>rative <span class=\"_ _3f\"> </span>ricevute <span class=\"_ _2d\"> </span>in contropartita <span class=\"_ _1\"></span>dell\u2019assegnazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni, <span class=\"_ _3\"></span>\u00e8 possibile <span class=\"_ _1\"></span>misurare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>delle pre<span class=\"_ _1\"></span>stazioni <span class=\"_ _1\"></span>ricevute, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>modo<span class=\"_ _1\"></span> indiretto, <span class=\"_ _1\"></span>facendo <span class=\"_ _1\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span></span>degli <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>rappresentat<span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apitale, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data della <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro assegnazione. I piani di<span class=\"_ _0\"></span> incentivazione del <span class=\"_ _0\"></span>personale basati <span class=\"_ _0\"></span>su azioni <span class=\"_ _0\"></span>proprie vengono quindi <span class=\"_ _0\"></span>rilevati a <span class=\"_ _0\"></span>conto economico (voce <span class=\"_ _1\"></span>\u201c19<span class=\"_ _1\"></span>0. <span class=\"_ _3\"></span>a) <span class=\"_ _1\"></span>Spes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>personale\u201d) <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntropartita <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>corrispo<span class=\"_ _1\"></span>ndente <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>patrimonio netto <span class=\"_ _0\"></span>(voce <span class=\"_ _2\"></span>\u201c10<span class=\"_ _1\"></span>0. <span class=\"_ _0\"></span>c) <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e<span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff5\">oneri\u201d), <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span><span class=\"ff2\">degli strumenti <span class=\"_ _2\"></span>finanziari attribuiti </span></span></span></span>alla data di assegnazione ed in funzio<span class=\"_ _1\"></span>ne del criterio di competenza d<span class=\"_ _1\"></span>ella prestazione lavorativa<span class=\"_ _1\"></span> fornita.<span class=\"_ _1\"></span> In particolare, quando le az<span class=\"_ _1\"></span>ioni assegnate non sono immediatamente \u201cusufr<span class=\"_ _1\"></span>uibili\u201d dal dipendente, ma lo<span class=\"_ _1\"></span> saranno <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>dipendente <span class=\"_ _3\"></span>avr\u00e0 <span class=\"_ _3\"></span>completato <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifico <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>servizio, <span class=\"_ _3\"></span>l\u2019impresa <span class=\"_ _29\"></span>riconosce <span class=\"_ _3\"></span>il costo, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>corrispetti<span class=\"_ _1\"></span>vo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>prestazione <span class=\"_ _3\"></span>resa, <span class=\"_ _29\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>maturazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span>dizioni <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>e (\u201c<span class=\"ff6 ls0\">vesting period<span class=\"ff5\">\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Anche <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>societ\u00e0 controllate, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incentivo basati <span class=\"_ _2\"></span>su \u201c<span class=\"ffc\">phantom <span class=\"_ _0\"></span>shares\u201d <span class=\"_ _2\"></span><span class=\"ff2\">della Capogruppo, <span class=\"_ _2\"></span>e non </span></span>su  azioni  proprie,  si <span class=\"_ _2c\"> </span>configurano  come  piani  \u201c<span class=\"ff6\">cash  settled</span>\u201d.  Ai  sensi  de<span class=\"_ _0\"></span>ll\u2019IFRS  2,  nei  rispettivi  bilanci d\u2019impresa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nell\u2019ottica <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>consolidato, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>competenza <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>spese<span class=\"_ _324\"> </span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>controparti<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201c100. <span class=\"_ _3\"></span>c) <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a componente <span class=\"_ _1\"></span>cash <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>150. <span class=\"_ _3\"></span>Riserve\u201d per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>compo<span class=\"_ _1\"></span>nente <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>naria) <span class=\"_ _1\"></span>regolata tramite le \u201c<span class=\"ffc\">phantom share<span class=\"_ _1\"></span>s\u201d<span class=\"ff2\"> della Capogruppo.<span class=\"_ _1\"></span> </span></span>Pronti contro termine, prestito titoli e<span class=\"_ _1\"></span> riporti Le operazioni di pronti contro <span class=\"_ _0\"></span>termine o di <span class=\"_ _0\"></span>riporto, con cui il Gruppo <span class=\"_ _0\"></span>vende a terzi dei titoli con <span class=\"_ _0\"></span>l'obbligo di riacquisto <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>stessi <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>scadenza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3\"></span>operazioni <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>pred<span class=\"_ _1\"></span>eterminato, <span class=\"_ _3\"></span>vengono<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>nei<span class=\"_ _1\"></span> debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche <span class=\"_ _2\"></span>o verso <span class=\"_ _2\"></span>clientela a <span class=\"_ _2\"></span>seconda della <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oparte. <span class=\"_ _0\"></span>Analogamente, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pronti contro termine o <span class=\"_ _0\"></span>di riporto, con <span class=\"_ _0\"></span>le quali il Gruppo acq<span class=\"_ _0\"></span>uista da terzi de<span class=\"_ _0\"></span>i titoli con <span class=\"_ _0\"></span>l'obbligo di rivendita de<span class=\"_ _0\"></span>gli stessi alla <span class=\"_ _2\"></span>scadenza delle <span class=\"_ _0\"></span>operazioni ad <span class=\"_ _2\"></span>un prezzo <span class=\"_ _0\"></span>predeterminato, <span class=\"_ _0\"></span>sono contabilizzate come <span class=\"_ _0\"></span>crediti vers<span class=\"_ _0\"></span>o banche <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _3b\"> </span>(categoria <span class=\"_ _3b\"> </span>contabile <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>\u201cAttivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>costo <span class=\"_ _3b\"> </span>ammortizzato\u201d), <span class=\"_ _3b\"> </span>a seconda <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>controparte. La <span class=\"_ _2\"></span>differenza tra <span class=\"_ _2\"></span>il prezzo <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>onti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>sopra <span class=\"_ _0\"></span>menzionate operazioni <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>contabiliz<span class=\"_ _1\"></span>zata <span class=\"_ _3d\"> </span>come <span class=\"_ _3d\"> </span>interesse <span class=\"_ _3d\"> </span>(passi<span class=\"_ _1\"></span>vo <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>attivo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seconda <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>casi) <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3d\"> </span>per competenza  lun<span class=\"_ _1\"></span>go <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>vita <span class=\"_ _3d\"> </span>dell\u2019operazio<span class=\"_ _1\"></span>ne.  L<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>operazioni <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>presti<span class=\"_ _1\"></span>to <span class=\"_ _3d\"> </span>titoli <span class=\"_ _3d\"> </span>nelle <span class=\"_ _3d\"> </span>quali <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>garanzia <span class=\"_ _3d\"> </span>\u00e8 rappresentata <span class=\"_ _2d\"> </span>da <span class=\"_ _2c\"> </span>contante <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>entra <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>pi<span class=\"_ _1\"></span>ena <span class=\"_ _2d\"> </span>disponibilit\u00e0 <span class=\"_ _2c\"> </span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>pr<span class=\"_ _1\"></span>estatore <span class=\"_ _2d\"> </span>vengono rilevate in bilancio come le anzidette operaz<span class=\"_ _1\"></span>ioni di pr<span class=\"_ _1\"></span>onti contro termine.<span class=\"_ _1\"></span> Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>op<span class=\"_ _1\"></span>erazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>estito <span class=\"_ _2d\"> </span>titoli <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>garanzia <span class=\"_ _2d\"> </span>costituita<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>altri <span class=\"_ _2d\"> </span>titoli, <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>vvero <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>enza <span class=\"_ _3f\"> </span>garanzia, <span class=\"_ _2d\"> </span>il prestatore <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>estatario <span class=\"_ _0\"></span>continuano <span class=\"_ _2\"></span>a rilevare <span class=\"_ _2\"></span>nell\u2019attivo dello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimoniale, <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spettivamente, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>titolo oggetto <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>prestito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>quello <span class=\"_ _3b\"> </span>eventualm<span class=\"_ _1\"></span>ente <span class=\"_ _3b\"></span>dato <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>garanzia. <span class=\"_ _3b\"> </span>La <span class=\"_ _3b\"></span>remunerazione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>tale<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>operat<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _3b\"></span>\u00e8 rilevata <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>prestatore <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>40. <span class=\"_ _1\"></span>Commiss<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>attive\u201d <span class=\"_ _3\"></span>e dal <span class=\"_ _3\"></span>prestatario <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>voce \u201c50<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Commissio<span class=\"_ _1\"></span>ni passive\u201d.<span class=\"ff2\"> </span>Cartolarizzazioni Le <span class=\"_ _3f\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>verso <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>cartolarizzazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>(nella <span class=\"_ _2d\"> </span>forma <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>tito<span class=\"_ _1\"></span>li <span class=\"_ _3f\"> </span>junio<span class=\"_ _1\"></span>r <span class=\"_ _3f\"> </span>o <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>deferred <span class=\"_ _3f\"> </span>purchas<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>price) <span class=\"_ _2d\"> </span>sono allocate <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nto <span class=\"_ _3\"></span>economico. <span class=\"_ _1\"></span>Se <span class=\"_ _3\"></span>per\u00f2 <span class=\"_ _3\"></span>il rapporto <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>ginato<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _3\"></span>veicolo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>(ovvero <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>patrimonio separato <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>questa g<span class=\"_ _1\"></span>estito) <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>cade <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>definizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>controll<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>92 <span class=\"_ _1\"></span>definita <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>10 questa viene ricompresa nel perimetro di consoli<span class=\"_ _1\"></span>damento del Gruppo Banco <span class=\"_ _1\"></span>Desio.<span class=\"_ _1\"></span> Tra le Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie valutate <span class=\"_ _0\"></span>al costo ammortizzato sono<span class=\"_ _0\"></span> rilevati, secondo <span class=\"_ _0\"></span>la pertinente <span class=\"_ _0\"></span>composizione merceologica, i crediti verso la clientela <span class=\"_ _0\"></span>oggetto di operazioni di cartolarizzazione per cui non sussistono i requisiti <span class=\"_ _3\"></span>richiesti <span class=\"_ _3\"></span>dall<span class=\"_ _1\"></span>\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span><span class=\"ff2\">la <span class=\"_ _3\"></span>cancellazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dal <span class=\"_ _29\"></span>bilancio, <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>op<span class=\"_ _1\"></span>erazioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>vengono </span>ceduti cre<span class=\"_ _1\"></span>diti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cartolarizzazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _3\"></span>del formale <span class=\"_ _1\"></span>trasferimento<span class=\"_ _1\"></span> della titolarit\u00e0 giuridica de<span class=\"_ _1\"></span>i crediti, viene mantenuto i<span class=\"_ _1\"></span>l controllo<span class=\"_ _1\"></span> sui flu<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>i finanziari derivanti dagli stessi e<span class=\"_ _1\"></span> la sostanzialit\u00e0 dei rischi e dei benefici.<span class=\"_ _1\"></span> A <span class=\"_ _3\"></span>fronte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>detti <span class=\"_ _3\"></span>crediti, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>ricevuto <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>stessi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>emessi <span class=\"_ _3\"></span>dalla societ\u00e0  veicolo  e  riacqui<span class=\"_ _1\"></span>stati  dall\u2019originato<span class=\"_ _1\"></span>r,  \u00e8  allocato  tra  le  Passivit<span class=\"_ _1\"></span>\u00e0  finanziarie  valutate  al  cos<span class=\"_ _1\"></span>to ammortizzato. Per <span class=\"_ _1\"></span>ulteriori <span class=\"_ _1\"></span>dettagli <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>all\u2019informativa <span class=\"_ _1\"></span>riportata <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>Nota Int<span class=\"_ _1\"></span>egrativa, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corris<span class=\"_ _1\"></span>pondenza della \u201cParte E \u2013<span class=\"ff2\"> Sezione 1 </span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> </span>C. Operazioni di cartola<span class=\"_ _1\"></span>rizzazione\u201d.<span class=\"ff2\"> </span>Leasing  L\u2019IFRS <span class=\"_ _29\"></span>16<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>definisce <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"></span>leasing <span class=\"_ _29\"></span>come <span class=\"_ _3b\"> </span>quel <span class=\"_ _3b\"> </span>contratto, <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>parte <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>contratto, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>base <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span>quale <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span>locatore concede <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>locatario <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>utilizzare <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>bene <span class=\"_ _3\"></span>identificato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(c.d. <span class=\"_ _3\"></span>RO<span class=\"_ _1\"></span>U <span class=\"_ _3b\"></span>- <span class=\"_ _3\"></span><span class=\"ff5\">\u201c<span class=\"_ _1\"></span><span class=\"ff6\">Right <span class=\"_ _3\"></span>Of <span class=\"_ _29\"> </span>Use<span class=\"_ _1\"></span></span>\u201d) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>un <span class=\"_ _29\"></span>certo<span class=\"_ _1\"></span> </span>periodo <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>tempo <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>determinato <span class=\"_ _2c\"> </span>corri<span class=\"_ _1\"></span>spettivo. <span class=\"_ _2c\"> </span>Gli <span class=\"_ _2d\"> </span>elementi <span class=\"_ _2c\"> </span>chiave <span class=\"_ _2d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>efinire <span class=\"_ _2d\"> </span>se <span class=\"_ _2c\"> </span>un contratto, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>sua <span class=\"_ _29\"></span>parte, <span class=\"_ _29\"></span>rispetti <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>definizione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>bene <span class=\"_ _29\"></span>sia identificato, <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>locatari<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>abbia <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>controllare <span class=\"_ _0\"></span>l\u2019utilizzo <span class=\"_ _0\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _2\"></span>sostanzialment<span class=\"_ _1\"></span>e tutti i benefici economici.<span class=\"_ _1\"></span> Contabilizzazione nel bilancio del lo<span class=\"_ _1\"></span>catario<span class=\"_ _1\"></span> Qualora il Gruppo agisca nella veste di <span class=\"_ _0\"></span>locatario, il modello contabile IFRS 16 prevede la <span class=\"_ _0\"></span>rilevazione nella situazione <span class=\"_ _3\"></span>patrimoniale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>canoni <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>pagare<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la durata <span class=\"_ _3\"></span>contrattual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>contropartita <span class=\"_ _29\"></span>dell<span class=\"ff5\">\u2019iscri<span class=\"_ _1\"></span>zione, <span class=\"_ _3\"></span>tra <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>dir<span class=\"_ _1\"></span>itto <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>getto <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span> </span>contratto di leasing. Nel dettaglio, la data <span class=\"_ _0\"></span>di rilevazione iniziale dell\u2019attivit\u00e0 e <span class=\"_ _0\"></span>della passivit\u00e0 nella situazione patrimoniale <span class=\"_ _0\"></span>della societ\u00e0 <span class=\"_ _29\"></span>cor<span class=\"_ _1\"></span>risponde <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>decorrenza <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>atto, <span class=\"_ _3b\"></span>ovvero <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>cui <span class=\"_ _29\"></span>l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>viene <span class=\"_ _29\"></span>resa disponibile al locatario<span class=\"_ _1\"></span>. A tale data il locatario rileva:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">tra le \u201cAttivit\u00e0 materiali\u201d, l\u2019attivit\u00e0<span class=\"_ _1\"></span> per il diritto d\u2019uso, determinata dalla somma dei segue<span class=\"_ _1\"></span>nti valori:<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></span>\u2212<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">valore attuale dei pagamenti futuri (va<span class=\"_ _1\"></span>lore della passivit\u00e0 i<span class=\"_ _1\"></span>scritta); </span></span>\u2212<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">costi diretti iniziali (come, ad esempio, i costi<span class=\"_ _1\"></span> per agenti);<span class=\"_ _1\"></span> </span></span>\u2212<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">canoni di leasing pagati in anticipo<span class=\"_ _1\"></span> (maxicanone);<span class=\"_ _1\"></span> </span></span>\u2212<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">stima di eventuali costi per la rimoz<span class=\"_ _1\"></span>ione e il ripristino, rilevati in ottemperanza allo<span class=\"_ _1\"></span> IAS 37;<span class=\"_ _1\"></span> </span></span>\u2212<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">al netto di eventuali incentivi<span class=\"_ _1\"></span> al leasing ricevuti dal locatore;<span class=\"_ _1\"></span> </span></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _1\"></span>ammortizzato\u201d, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziaria, <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attuale dei <span class=\"_ _2\"></span>paga<span class=\"_ _1\"></span>menti dovuti <span class=\"_ _2\"></span>per il <span class=\"_ _0\"></span>leasing. <span class=\"_ _2\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attualizzazione utilizzato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>pari al <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>asso di <span class=\"_ _2\"></span>interesse marginale (\u201c<span class=\"ff6 ls0\">incremental borrowing rat<span class=\"_ _1\"></span>e<span class=\"ff5\">\u201d) alla data di stipul<span class=\"_ _1\"></span>a del contratto.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Nell\u2019identificare <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>leas<span class=\"_ _1\"></span>ing, il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>Ba<span class=\"_ _1\"></span>nco Desi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>acolt\u00e0 <span class=\"_ _1\"></span>concessa <span class=\"_ _1\"></span>dall\u2019IFR<span class=\"_ _1\"></span>S 16 di non considerare i contratti \u201c<span class=\"_ _1\"></span><span class=\"ffc\">short term\u201d, <span class=\"ff2\">ossia quelli aventi una scadenza inferiore ai 12 mesi, e quelli </span></span>\u201clow <span class=\"_ _3\"></span>value\u201d <span class=\"_ _1\"></span><span class=\"ff2\">oss<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>aventi <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>beni <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nuovo <span class=\"_ _3\"></span>inferiore <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>5.000 <span class=\"_ _3\"></span>euro. <span class=\"_ _1\"></span>Tale <span class=\"_ _3\"></span>facolt\u00e0 <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>fatta </span>valere <span class=\"_ _29\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>cont<span class=\"_ _1\"></span>ratto; <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>tal <span class=\"_ _29\"></span>caso, <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3b\"></span>canoni <span class=\"_ _29\"></span>ven<span class=\"_ _1\"></span>gono <span class=\"_ _3b\"></span>registrati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>conto<span class=\"_ _1\"></span> economico al momento della mat<span class=\"_ _1\"></span>urazione. Con <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>leas<span class=\"_ _1\"></span>ing, <span class=\"_ _1\"></span>oltre <span class=\"_ _3\"></span>al periodo <span class=\"_ _3\"></span>non annullabile <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ottrarsi dal <span class=\"_ _a7\"> </span>pagamento <span class=\"_ _a7\"> </span>dei <span class=\"_ _d3\"> </span>canoni, <span class=\"_ _a7\"> </span>vengono <span class=\"_ _a7\"> </span>considerate <span class=\"_ _d3\"> </span>le <span class=\"_ _a7\"> </span>opzioni <span class=\"_ _a7\"> </span>di <span class=\"_ _d3\"> </span>proroga <span class=\"_ _a7\"> </span>qualora <span class=\"_ _a7\"> </span>sia <span class=\"_ _a7\"> </span>ri<span class=\"_ _1\"></span>tenuto ragionevolmente certo il loro esercizio da <span class=\"_ _0\"></span>parte del <span class=\"_ _0\"></span>Gruppo<span class=\"_ _1\"></span>, tenuto conto di <span class=\"_ _0\"></span>tutti i fatti e <span class=\"_ _0\"></span>le circostanze. I<span class=\"_ _0\"></span>n particolare, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>prevedono la <span class=\"_ _3\"></span>facolt\u00e0 del <span class=\"_ _3\"></span>locatario di <span class=\"_ _3\"></span>rinnovare <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>locazione al termine del primo <span class=\"_ _0\"></span>periodo il Gruppo considera la durata iniziale del contratto di affitto (es. durata di 12 anni per i <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>di affitto 6 <span class=\"_ _1\"></span>anni + 6 anni) <span class=\"_ _1\"></span>e, decorsa <span class=\"_ _1\"></span>tale durata, il<span class=\"_ _1\"></span> successivo pr<span class=\"_ _1\"></span>imo periodo di r<span class=\"_ _1\"></span>innovo (es. <span class=\"_ _29\"></span>successivi <span class=\"_ _29\"></span>6 <span class=\"_ _3b\"> </span>anni), <span class=\"_ _29\"></span>lad<span class=\"_ _1\"></span>dove <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>vi <span class=\"_ _3b\"></span>siano <span class=\"_ _29\"></span>eviden<span class=\"_ _1\"></span>ze <span class=\"_ _29\"></span>ragionevoli <span class=\"_ _29\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>possano <span class=\"_ _3b\"></span>portare <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ulteriore periodo di <span class=\"_ _1\"></span>rinnovo o, <span class=\"_ _1\"></span>viceversa, alla<span class=\"_ _1\"></span> fine del <span class=\"_ _1\"></span>contratto. Inoltr<span class=\"_ _1\"></span>e, si assume che <span class=\"_ _1\"></span>il contratto <span class=\"_ _1\"></span>di leasing <span class=\"_ _1\"></span>venga rinnovato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>successivo <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>qualora <span class=\"_ _1\"></span>nei <span class=\"_ _3\"></span>18 <span class=\"_ _3\"></span>mesi <span class=\"_ _3\"></span>antecedenti <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> successivo rinnovo il lo<span class=\"_ _1\"></span>catario non abbia dato disdetta al locatore.<span class=\"_ _1\"></span> Successivamente all\u2019iscrizione:<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">il <span class=\"_ _29\"></span>diritto <span class=\"_ _3b\"></span>d\u2019uso <span class=\"_ _29\"></span>deve <span class=\"_ _29\"></span>essere <span class=\"_ _3b\"></span>valutato <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span>IAS<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>16 <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>oggetto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>ammortamento <span class=\"_ _29\"></span>ed </span></span>eventuale <span class=\"ff6\">impairment </span>lungo la dura<span class=\"_ _1\"></span>ta del contratto o la vit<span class=\"_ _1\"></span>a utile del bene;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">la <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>viene <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3d\"> </span>ammortizzato, <span class=\"_ _3d\"> </span>ovvero <span class=\"_ _3d\"> </span>viene <span class=\"_ _3d\"> </span>increm<span class=\"_ _1\"></span>entata <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seguito <span class=\"_ _3d\"> </span>d<span class=\"_ _1\"></span>ella </span></span>maturazione degli <span class=\"_ _0\"></span>interessi passivi e <span class=\"_ _2\"></span>progressiv<span class=\"_ _1\"></span>amente ridotta <span class=\"_ _0\"></span>per effetto <span class=\"_ _0\"></span>del pagamento dei <span class=\"_ _0\"></span>canoni.<span class=\"_ _1\"></span> In  caso  di  modif<span class=\"_ _1\"></span>ica  nei <span class=\"_ _3d\"> </span>pagamenti  dovuti  per  il<span class=\"_ _1\"></span>  leasing,  la  pas<span class=\"_ _1\"></span>sivit\u00e0  deve<span class=\"_ _1\"></span>  essere  rideterminata,  i<span class=\"_ _1\"></span>n contropartita <span class=\"_ _3\"></span>all\u2019attivit\u00e0 <span class=\"_ _1\"></span>per dir<span class=\"_ _1\"></span>itto <span class=\"_ _1\"></span>d\u2018us<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>modifi<span class=\"_ _1\"></span>ca pu\u00f2<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>determinare <span class=\"_ _1\"></span>l\u2019is<span class=\"_ _1\"></span>crizione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un leasing <span class=\"_ _3\"></span>separato (se <span class=\"_ _29\"></span>aumenta <span class=\"_ _3b\"> </span>l\u2019oggetto <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>contratto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>essere)<span class=\"ff2\"> <span class=\"_ _3b\"> </span>oppure <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>modifica <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>contratto <span class=\"_ _3b\"></span>esistente <span class=\"_ _29\"></span>(cosiddetta </span>\u201c<span class=\"ff6\">lease <span class=\"_ _3\"></span>modification</span>\u201d).<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">lease <span class=\"_ _3\"></span>mo<span class=\"_ _1\"></span>dification</span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>rend<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>necessario<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rilevare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>variazio<span class=\"_ _1\"></span>ne del <span class=\"_ _1\"></span>debito <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>leasing alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di efficacia <span class=\"_ _3\"></span>della modifi<span class=\"_ _1\"></span>ca, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita dell\u2019attivit\u00e0 <span class=\"_ _3\"></span>relativa al <span class=\"_ _3\"></span>diritto d\u2019uso, <span class=\"_ _2d\"> </span>ad <span class=\"_ _2d\"> </span>eccezione <span class=\"_ _2d\"> </span>deg<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>utili <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span>cancellazione<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>(parziale <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>totale)  <span class=\"ff2\">della </span>locazione che confluiscono a conto<span class=\"_ _1\"></span> economico. Contabilizzazione nel bilancio del lo<span class=\"_ _1\"></span>catore Qualora <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>agisca <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>qualit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>locatore, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>contabile <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>16 <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>necessario distinguere <span class=\"_ _2d\"> </span>se <span class=\"_ _2d\"> </span>trattasi <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>beni <span class=\"_ _2d\"> </span>concessi <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>leasing <span class=\"_ _2d\"> </span>f<span class=\"_ _1\"></span>inanziario <span class=\"_ _2d\"> </span>piuttosto<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>beni <span class=\"_ _2d\"> </span>concessi <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>leasing operativo, in funzione del diverso tratt<span class=\"_ _1\"></span>amento contabi<span class=\"_ _1\"></span>le applicabile alle due fatti<span class=\"_ _1\"></span>specie. In de<span class=\"_ _0\"></span>ttaglio, un <span class=\"_ _2\"></span>leas<span class=\"_ _1\"></span>ing \u00e8<span class=\"_ _0\"></span> classificato <span class=\"_ _0\"></span>come finanziario <span class=\"_ _2\"></span>se trasferisce so<span class=\"_ _0\"></span>stanzialmente tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e i <span class=\"_ _2\"></span>benefici al locatario. Il leasing fi<span class=\"_ _1\"></span>nanziario rappresenta, di fatto, un contratto di <span class=\"_ _1\"></span>finanziamento con cui la s<span class=\"_ _1\"></span>ociet\u00e0 di<span class=\"_ _1\"></span> leasing acquista, in vece de<span class=\"ff5\">l lo<span class=\"_ _1\"></span>catario, un bene cedendogli il dirit<span class=\"_ _1\"></span>to d\u2019uso.</span> La <span class=\"_ _3\"></span>contabilizzazione <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>locatore <span class=\"_ _3\"></span>av<span class=\"_ _1\"></span>viene <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>metodo <span class=\"_ _3\"></span>finanziario, <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>l\u2019iscriz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>di un <span class=\"_ _1\"></span>credito <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ammontar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quota <span class=\"_ _3\"></span>capitale <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>canoni <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>percepire <span class=\"_ _1\"></span>(aumentato <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>esterni di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ansazione <span class=\"_ _3\"></span><span class=\"ff6\">\"up-front\" <span class=\"_ _3\"></span></span>non <span class=\"_ _1\"></span>recuperati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ridotto <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>ricavi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>transazione <span class=\"_ _3\"></span><span class=\"ff6\">\"up-f<span class=\"_ _1\"></span>ront\" <span class=\"_ _3\"></span></span>che <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>corrono <span class=\"_ _3\"></span>alla remunerazione del credito), come se si tr<span class=\"_ _1\"></span>attasse di un\u2019operazione di finanzia<span class=\"_ _1\"></span>mento.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Successivamente,  il  credito <span class=\"_ _3d\"> </span>viene  valutato  al  costo  ammortizzat<span class=\"_ _1\"></span>o,  pari  al  valore  di  prima  iscrizio<span class=\"_ _1\"></span>ne diminuito dei rimborsi di <span class=\"_ _0\"></span>capitale, diminuito o aumentato dell\u2019ammortamento <span class=\"ff2\">- calcolato col metodo de<span class=\"_ _0\"></span>l </span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _3\"></span>effettivo <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019ammontare <span class=\"_ _3\"></span>erogato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>quello <span class=\"_ _3\"></span>rimborsabile <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>scadenza,<span class=\"_ _0\"></span> </span>riconducibile tipicamente ai costi/proventi imputati <span class=\"_ _2\"></span>direttamente al singolo cre<span class=\"_ _0\"></span>dito. I crediti <span class=\"_ _0\"></span>sono soggetti alle <span class=\"_ _29\"></span>regole <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell\u2019<span class=\"ff6\">impairment.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff2\">Per <span class=\"_ _29\"></span>maggiori <span class=\"_ _29\"></span>dettagli <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>regole <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>contab<span class=\"_ _1\"></span>ilizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutati <span class=\"_ _29\"></span>al </span></span>costo <span class=\"_ _2d\"> </span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>fa <span class=\"_ _2d\"> </span>rinvio <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>punto <span class=\"_ _2c\"> </span>\u201c3. <span class=\"_ _2d\"> </span>Attivit\u00e0 <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2d\"> </span>valutate <span class=\"_ _2c\"> </span>al <span class=\"_ _2d\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _2d\"> </span>ammorti<span class=\"_ _1\"></span>zzato\u201d <span class=\"_ _2d\"> </span>della presente parte A.2. Per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>leasing <span class=\"_ _3\"></span>operativo, <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>bilancio <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>locatore <span class=\"_ _3\"></span>continuano <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>figurare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>beni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>propriet\u00e0 concessi <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>canoni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>ricavi. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>livell<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Gruppo la  fattispecie <span class=\"_ _2c\"> </span>\u00e8  riconducibile <span class=\"_ _2c\"> </span>agli  immobili  di <span class=\"_ _2c\"> </span>propriet\u00e0  concessi <span class=\"_ _2c\"> </span>in  affitto;  in <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>l  caso <span class=\"_ _2c\"> </span>detti  immobili continuano <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>tra le <span class=\"_ _1\"></span>\u201cAttivit\u00e0 <span class=\"_ _1\"></span>materiali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>copo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>investimento\u201d, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>cri<span class=\"_ _1\"></span>terio di  valutazione  (costo).  Nel <span class=\"_ _2c\"> </span>conto  economico  i  proventi  derivanti  dalla  locazio<span class=\"_ _1\"></span>ne  dei <span class=\"_ _2c\"> </span>suddetti  attivi confluiscono nella voce degli \u201caltr<span class=\"_ _1\"></span>i proventi di gestione\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Esposizioni creditizie fuori bilancio <span class=\"_ _1\"></span>- garanzie rilasciate<span class=\"_ _1\"></span> ed impegni Le <span class=\"_ _3b\"> </span>espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"> </span>fuori <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>rappresentate <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3f\"> </span>garanzie <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>lasciate <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>dagli <span class=\"_ _3b\"> </span>impegni <span class=\"_ _3f\"> </span>ad erogare <span class=\"_ _3b\"> </span>fondi <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>condizioni <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>termini <span class=\"_ _3f\"> </span>predefiniti <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>comport<span class=\"_ _1\"></span>ano <span class=\"_ _3b\"> </span>l\u2019<span class=\"_ _1\"></span>assunzione <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>rischio <span class=\"_ _3f\"> </span>creditizio <span class=\"_ _3f\"> </span>e rientrano nel perimetro delle disposiz<span class=\"_ _1\"></span>ioni in t<span class=\"_ _1\"></span>ema di <span class=\"ff6\">impairment <span class=\"ff5\">previsti dall\u2019IFRS 9.</span></span> Il <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>prima <span class=\"_ _3b\"> </span>iscrizione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"> </span>garanzie <span class=\"_ _3b\"> </span>rilasciate <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span>, <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>normalmente <span class=\"_ _3b\"> </span>corrisponde all\u2019importo ricevuto al<span class=\"_ _1\"></span> momento dell\u2019emissione della garanzia<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Successivamente <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>garanzie <span class=\"_ _3\"></span>rilasciate <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>maggiore<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>rilevato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sede <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prima iscrizione, al netto di eventuale quota ammortiz<span class=\"_ _1\"></span>zata, e l\u2019importo stimato<span class=\"_ _1\"></span> per adempiere all\u2019obbligazione.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>attesa <span class=\"_ _3\"></span>sono uti<span class=\"_ _1\"></span>lizzate <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _1\"></span>metodologie <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>allocaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stadi <span class=\"_ _3\"></span>di rischio creditiz<span class=\"_ _1\"></span>io previste dall<span class=\"_ _1\"></span>\u2019IFRS 9 <span class=\"_ _1\"></span>e gi\u00e0 descritt<span class=\"_ _1\"></span>e nell\u2019ambito<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>parte \u201c3 <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate </span>al <span class=\"_ _2c\"> </span>costo  ammortizzato\u201d <span class=\"_ _2c\"> </span>e  \u201c2 <span class=\"_ _2c\"> </span>\u2013<span class=\"ff2\">  Attivit\u00e0 <span class=\"_ _2c\"> </span>finanziarie  valutate <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value  </span>con <span class=\"_ _2c\"> </span>impatto  sulla <span class=\"_ _2c\"> </span>redditivit\u00e0 </span>complessiva\u201d <span class=\"_ _3b\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>parte <span class=\"_ _3b\"> </span>\u201c16 <span class=\"_ _3f\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"> </span>Altre <span class=\"_ _3b\"> </span>informazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3b\"> </span>Modalit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>determinazione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3b\"> </span>di </span>valore di attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie (<span class=\"ff6\">impairment<span class=\"ff5\">)\u201d.<span class=\"_ _1\"></span></span></span> Come <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>nella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>\u201c10 \u2013<span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Fondi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>oneri\u201d, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fondi <span class=\"_ _2\"></span>correlati <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>svalutazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>garanzie </span></span>rilasciate ed impegni <span class=\"_ _0\"></span>ad erogare fondi sono iscritti n<span class=\"_ _0\"></span>ella voce di <span class=\"_ _0\"></span>stato patrimoniale \u201c100. Fondi <span class=\"_ _0\"></span>per rischi e oneri: a) <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>egni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>garanz<span class=\"_ _1\"></span>ie ri<span class=\"_ _1\"></span>la<span class=\"ff5\">sciat<span class=\"_ _1\"></span>e\u201d, in <span class=\"_ _1\"></span>conformi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>contenute <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>Circo<span class=\"_ _1\"></span>lare n. <span class=\"_ _1\"></span>26<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span>Banca <span class=\"_ _3\"></span>d\u2019Italia; <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contropartita <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>\u201c200. <span class=\"_ _3\"></span>Accantonamenti <span class=\"_ _3\"></span>netti <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per rischi e oneri: a) impegni e garanzi<span class=\"_ _1\"></span>e rilasciate\u201d.<span class=\"ff2\"> </span>Modalit\u00e0 di determinazione delle<span class=\"_ _1\"></span> perdite di valore degli strumenti finanziari IFR<span class=\"_ _1\"></span>S 9 (<span class=\"_ _1\"></span><span class=\"ff12\">impairment</span>)<span class=\"_ _1\"></span> Ad ogni data <span class=\"_ _1\"></span>di bila<span class=\"_ _1\"></span>ncio o <span class=\"_ _1\"></span>di situaz<span class=\"_ _1\"></span>ione infrannuale, <span class=\"_ _1\"></span>i finanziamenti e <span class=\"_ _1\"></span>i tito<span class=\"_ _1\"></span>li di debito <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>nelle voci delle \u201cAttivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammorti<span class=\"_ _1\"></span>zzato\u201d e delle \u201c<span class=\"_ _1\"></span>Attivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"_ _3\"></span><span class=\"ff6\">fair value </span>con <span class=\"_ _2c\"> </span>impatto  sulla <span class=\"_ _2c\"> </span>redditivit\u00e0  complessiva\u201d <span class=\"_ _2c\"> </span><span class=\"ff2\">-  nonch\u00e9 <span class=\"_ _2d\"> </span>le  esposizioni  fuori <span class=\"_ _2d\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2c\"> </span>rappresentate <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>agli </span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _3b\"> </span>erogare <span class=\"_ _29\"></span>fondi<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dalle <span class=\"_ _3b\"></span>garanzie <span class=\"_ _29\"></span>rilas<span class=\"_ _1\"></span>ciate <span class=\"_ _3b\"></span>- <span class=\"_ _29\"></span>devono <span class=\"_ _3b\"></span>essere <span class=\"_ _29\"></span>assoggettate <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"></span>di impairment<span class=\"ff2\">, <span class=\"_ _2d\"> </span>finalizzato <span class=\"_ _2c\"> </span>a <span class=\"_ _2d\"> </span>stimare <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>cr<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span><span class=\"ff5\">to <span class=\"_ _2d\"> </span>(cosiddette <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _1\"></span>ECL <span class=\"_ _2d\"> </span>\u2013</span> </span>Expected Credit Losses\u201d<span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Aspetti generali del modello di impair<span class=\"_ _1\"></span>ment Secondo <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span><span class=\"ff6\">Expected <span class=\"_ _1\"></span>Cr<span class=\"_ _1\"></span>edit <span class=\"_ _3\"></span>Losses <span class=\"_ _3\"></span></span>le <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>registrate <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>solo facendo <span class=\"_ _2\"></span>riferimento alle <span class=\"_ _2\"></span>oggettive evidenze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore gi\u00e0 <span class=\"_ _2\"></span>manifestatesi <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>valutazione, ma anche sulla base dell\u2019aspettati<span class=\"_ _1\"></span>va di perdite di valore future non ancora v<span class=\"_ _1\"></span>erificatesi.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _1\"></span>particolare, <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>ECL <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>i s<span class=\"_ _1\"></span>opracitati <span class=\"_ _1\"></span>strumenti <span class=\"_ _3\"></span>debbano essere <span class=\"_ _3\"></span>classificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>distinti \u201c<span class=\"ff6\">Stage</span>\u201d, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>fu<span class=\"_ _1\"></span>nzione <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>loro <span class=\"_ _29\"></span>qualit\u00e0 <span class=\"_ _3b\"></span>creditizia <span class=\"_ _29\"></span>assoluta <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>relativa <span class=\"_ _29\"></span>rispetto <span class=\"_ _3b\"></span>all\u2019erogazione <span class=\"_ _29\"></span>iniziale, <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>cui corrispondono diversi criteri di misuraz<span class=\"_ _1\"></span>ione delle perdite attese. Nel dettaglio:<span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _0\"></span><span class=\"ff2\">1: accoglie <span class=\"_ _2\"></span>le attivit\u00e0 finanziarie <span class=\"ff6\">performing</span>, <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>riginate <span class=\"_ _0\"></span>o acquisite, <span class=\"_ _2\"></span>per le <span class=\"_ _0\"></span>quali non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i osserva <span class=\"_ _0\"></span>un </span></span></span>significativo <span class=\"_ _1\"></span>deterioramento del ri<span class=\"_ _1\"></span>schio di <span class=\"_ _1\"></span>credito (<span class=\"_ _1\"></span><span class=\"ffc\">\u201cSICR \u2013<span class=\"ff6\"> <span class=\"_ _1\"></span></span>Significant <span class=\"_ _1\"></span>Increase in Credit <span class=\"_ _1\"></span>Risk\u201d</span>) <span class=\"_ _1\"></span>rispetto alla data di rilevazione iniziale;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _1\"></span><span class=\"ff2\">2: <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span></span>performing <span class=\"_ _3\"></span><span class=\"ff2\">che <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>un </span></span></span>significativo <span class=\"_ _29\"></span>deterioramento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>(SICR) <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>prima <span class=\"_ _29\"></span>iscrizione, <span class=\"_ _29\"></span>sebbene <span class=\"_ _29\"></span>non deteriorate; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _2\"></span><span class=\"ff2\">3: <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>tutte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>espo<span class=\"_ _1\"></span>sizioni <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>scontrino <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>impa<span class=\"_ _1\"></span>ttare </span></span></span>negativamente sui flussi finanziari (evidenze di <span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), ossia le espos<span class=\"_ _1\"></span>izioni che sono considerate come deteriorate. Per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>esposizioni <span class=\"_ _29\"></span>rientranti <span class=\"_ _3b\"></span>nello <span class=\"_ _3b\"> </span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>1 <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>contab<span class=\"_ _1\"></span>ilizzata, <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>rilevazione iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ogni <span class=\"_ _3f\"> </span>data<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>reporting <span class=\"_ _3f\"> </span>successiva, <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>orizzonte <span class=\"_ _3f\"> </span>temporale <span class=\"_ _3f\"> </span>fino <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>anno; <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle riconducibili <span class=\"_ _1\"></span>allo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">Stage <span class=\"_ _3\"></span></span>2 e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>3 <span class=\"_ _3\"></span>le perdite <span class=\"_ _3\"></span>attese v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>rilevate in <span class=\"_ _3\"></span>un ori<span class=\"_ _1\"></span>zzonte <span class=\"_ _1\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span> tutta la vita residua dello strumento (<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span><span class=\"ls16\">).</span> Eccezione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>sopra <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentata <span class=\"_ _2\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>considerate <span class=\"_ _0\"></span>come <span class=\"_ _2\"></span>deteriorate <span class=\"_ _2\"></span>fin <span class=\"_ _2\"></span>dalla loro <span class=\"_ _1\"></span>acquisizio<span class=\"_ _1\"></span>ne o <span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>gine <span class=\"_ _1\"></span>(cosiddetti <span class=\"_ _1\"></span>\u201cPOCI <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff6\">Purchas<span class=\"_ _1\"></span>ed or <span class=\"_ _3\"></span>Originated Cr<span class=\"_ _1\"></span>edit <span class=\"_ _1\"></span>Impaired<span class=\"_ _1\"></span></span></span>\u201d), <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>si fa rinvio a quanto illus<span class=\"_ _1\"></span>trato nel paragrafo \u201cAttivit\u00e0 finanziarie deteriorate acqui<span class=\"_ _1\"></span>site o originate\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>perimetro <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nello <span class=\"_ _3\"></span><span class=\"ff6\">Stage <span class=\"_ _3\"></span></span>3 <span class=\"_ _3\"></span>corrispo<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quello <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>deteriorate, individuate <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base delle <span class=\"_ _1\"></span>definizioni <span class=\"_ _3\"></span>stabilite <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>(Circolare <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>d\u2019Itali<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n. 272 \u201cMatrice dei conti\u201d) <span class=\"_ _0\"></span>e richiamate <span class=\"_ _0\"></span>dalla Circolare di Banca <span class=\"_ _0\"></span>d\u2019Italia n. 262 \u201cIl <span class=\"_ _0\"></span>bilanci<span class=\"_ _1\"></span><span class=\"ff2\">o bancario: schemi </span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilazione\u201d, <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _3\"></span>ritenute <span class=\"_ _3\"></span>coerenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS/IFRS, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>di evidenze obiettiv<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">imp<span class=\"_ _1\"></span>airment</span>. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiamate <span class=\"_ _1\"></span>circolari <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>dividuano <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>seguenti <span class=\"_ _1\"></span>cate<span class=\"_ _1\"></span>gorie di attivit\u00e0 deteriorate:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">Sofferenze: <span class=\"_ _1\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>complesso <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>esposizioni <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cassa <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>\u201cfuori <span class=\"_ _1\"></span>bilancio\u201d <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>confronti <span class=\"_ _3\"></span>di </span></span>un <span class=\"_ _d3\"> </span>soggetto <span class=\"_ _d3\"> </span>in <span class=\"_ _d3\"> </span>stato <span class=\"_ _d3\"> </span>di <span class=\"_ _a7\"> </span>ins<span class=\"_ _1\"></span>olvenza <span class=\"_ _d3\"> </span>(anche <span class=\"_ _d3\"> </span>non <span class=\"_ _d3\"> </span>accertato <span class=\"_ _d3\"> </span>giudizialmente) <span class=\"_ _d3\"> </span>o <span class=\"_ _d3\"> </span>in <span class=\"_ _d3\"> </span>situazioni sostanzialmente <span class=\"_ _2\"></span>equiparabi<span class=\"_ _1\"></span>li, <span class=\"_ _2\"></span>indipendentement<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>eventuali <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revisioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>formul<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>dalla Banca; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">Inadempienze <span class=\"_ _3\"></span>probabil<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">unlikely <span class=\"_ _29\"></span>to <span class=\"_ _3\"></span>pay</span>\u201d): <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>esposizioni <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>fuori <span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>lancio, </span></span>per cui <span class=\"_ _1\"></span>non ricorrono <span class=\"_ _1\"></span>le condizioni <span class=\"_ _1\"></span>per la <span class=\"_ _1\"></span>classificazione del debitore <span class=\"_ _1\"></span>fra <span class=\"_ _1\"></span>le sofferenze <span class=\"_ _1\"></span>e per le <span class=\"_ _1\"></span>quali s<span class=\"_ _1\"></span>i ritiene <span class=\"_ _2\"></span>improbabile <span class=\"_ _2\"></span>che, <span class=\"_ _2\"></span>senza <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>l\u2019escussione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>garanzie, <span class=\"ff2\">il <span class=\"_ _2\"></span>debitore <span class=\"_ _2\"></span>adempia </span>integralmente <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>interessi) <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>sue <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>creditizie. <span class=\"_ _3\"></span>Tale <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>viene effettuata in <span class=\"_ _0\"></span>maniera indipendente dalla <span class=\"_ _0\"></span>presenza di <span class=\"_ _0\"></span>eventuali importi (o <span class=\"_ _2\"></span>rate<span class=\"_ _1\"></span>) scaduti e<span class=\"_ _0\"></span> non pagati.<span class=\"_ _324\"> </span>La <span class=\"_ _2\"></span>class<span class=\"_ _1\"></span>ificazione <span class=\"_ _2\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>inadempienze <span class=\"_ _0\"></span>probabili <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>necessar<span class=\"_ _1\"></span>iamente <span class=\"_ _2\"></span>legata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla presenza <span class=\"_ _2\"></span>esplicita di <span class=\"_ _3b\"> </span>anomalie, <span class=\"_ _3b\"> </span>quali <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>mancato <span class=\"_ _3f\"> </span>rimborso, <span class=\"_ _3b\"> </span>ma <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>legata <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>sussistenza <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>indicativi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>una situazione di <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>inadempimento de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debitore (ad <span class=\"_ _0\"></span>esempio, <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>crisi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>settore industriale <span class=\"_ _2\"></span>in cui opera il debitore); \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Esposizioni scadute <span class=\"_ _0\"></span>e/o sconfinanti <span class=\"_ _0\"></span>deteriorate: le esposizioni <span class=\"_ _0\"></span>per cassa, <span class=\"_ _0\"></span>diverse da <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>elle classificate </span></span>tra le sofferenze <span class=\"_ _0\"></span>o le inadempienze <span class=\"_ _0\"></span>probabili, che, alla data di <span class=\"_ _0\"></span>riferimento, presentano una posizione scaduta <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>sconfinante <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>90 <span class=\"_ _3\"></span>giorni, <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>soglie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>significativit\u00e0 <span class=\"_ _3\"></span>previste <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>citata normativa. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>esposizioni <span class=\"_ _2\"></span>scadute <span class=\"_ _2\"></span>e/o <span class=\"_ _0\"></span>sconfinanti <span class=\"_ _2\"></span>deteriorate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>determinate <span class=\"_ _2\"></span>facendo riferimento alla posizio<span class=\"_ _1\"></span>ne del singolo debitore. In aggiunta, la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>di Banca<span class=\"_ _1\"></span> d\u2019Italia, <span class=\"_ _1\"></span>in li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con gli <span class=\"_ _3\"></span><span class=\"ff6\">standard </span>dell\u2019EB<span class=\"_ _1\"></span>A, ha <span class=\"_ _1\"></span>introdotto <span class=\"_ _1\"></span>la definizio<span class=\"_ _1\"></span>ne di <span class=\"_ _3f\"> </span>\u201cespos<span class=\"_ _1\"></span>izioni <span class=\"_ _3f\"> </span>oggetto <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>concessione\u201d <span class=\"_ _2d\"> </span>(cosiddette <span class=\"_ _3f\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">Forborne <span class=\"_ _3f\"> </span>Exposure</span>\u201d). <span class=\"_ _2d\"> </span>Trattasi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>particolare <span class=\"_ _2d\"> </span>delle esposizioni <span class=\"_ _1\"></span>beneficiarie di <span class=\"_ _1\"></span>misure di <span class=\"_ _1\"></span>tolleranza, <span class=\"_ _1\"></span>che consis<span class=\"_ _1\"></span>tono in <span class=\"_ _1\"></span>concessioni, in termini <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>modifica e/o <span class=\"_ _1\"></span>di rifinanziamento di un <span class=\"_ _0\"></span>preesis<span class=\"_ _1\"></span>tente credito, ne<span class=\"_ _0\"></span>i confronti di un debitore esclusivamente in ragione di, <span class=\"_ _0\"></span>o per pr<span class=\"ls0\">evenire, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>suo <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>difficolt\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>egativi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di </span>adempiere agli <span class=\"_ _1\"></span>impegni co<span class=\"_ _1\"></span>ntrattuali ori<span class=\"_ _1\"></span>ginariamente assunti, <span class=\"_ _1\"></span>e che non <span class=\"_ _1\"></span>sarebbero <span class=\"_ _1\"></span>state concesse <span class=\"_ _1\"></span>ad u<span class=\"_ _1\"></span>n altro debitore <span class=\"_ _1\"></span>con analog<span class=\"_ _1\"></span>o pr<span class=\"_ _1\"></span>ofilo di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>non in <span class=\"_ _1\"></span>difficolt<span class=\"_ _1\"></span>\u00e0 finanziaria. <span class=\"_ _1\"></span>Dette concessio<span class=\"_ _1\"></span>ni devono <span class=\"_ _1\"></span>essere identificate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>singola <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _3\"></span>riguardare <span class=\"_ _3\"></span>espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debitori <span class=\"_ _3\"></span>classif<span class=\"_ _1\"></span>icati <span class=\"_ _3\"></span>sia nello status <span class=\"ff6\">performi<span class=\"_ _1\"></span>ng </span>che nello status <span class=\"ff6\">non performing </span>(det<span class=\"_ _1\"></span>eriorato). Per <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>esposizioni <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>misure <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">forbearance</span>, <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>inadempienze <span class=\"_ _3b\"> </span>probabil<span class=\"_ _1\"></span>i, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>ritorno <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>le esposizioni <span class=\"_ _1\"></span><span class=\"ff6\">performing, </span>ed in particolare tra le esposizioni dello <span class=\"_ _1\"></span><span class=\"ffc\">\u201cStage 2\u201d, </span>pu\u00f2 av<span class=\"_ _1\"></span>venire solo dopo che sia trascorso <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>ann<span class=\"_ _0\"></span>o <span class=\"_ _47\"> </span>dal <span class=\"_ _40\"> </span>momento <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>conc<span class=\"_ _1\"></span>essione <span class=\"_ _47\"> </span>(cosiddetto <span class=\"_ _40\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ffc\">probation <span class=\"_ _40\"> </span>period\u201d) <span class=\"_ _47\"> </span><span class=\"ff2\">e <span class=\"_ _47\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>siano </span></span>soddisfatte tutte le altre condizio<span class=\"_ _1\"></span>ni previste dal paragrafo 157<span class=\"_ _1\"></span> dell\u2019ITS dell\u2019EBA.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In ogni caso, le esposizioni r<span class=\"_ _1\"></span>inegoziate non devono es<span class=\"_ _1\"></span>sere considerate <span class=\"_ _1\"></span><span class=\"ff6\">forborne <span class=\"_ _1\"></span></span>quando il debitore non si trovi in una situazio<span class=\"_ _1\"></span>ne di difficolt\u00e0 finanziaria: trattasi di rinegoziazioni concesse per motivi <span class=\"_ _1\"></span>commerciali.<span class=\"_ _3\"></span> Perdite di valore su strumenti finanziari<span class=\"_ _1\"></span> performing<span class=\"_ _1\"></span> Per  le <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span><span class=\"ff6\">performing</span>, <span class=\"_ _3d\"> </span>ossia <span class=\"_ _3d\"> </span>per  quelle <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>non  consider<span class=\"_ _1\"></span>ate  deteriorate <span class=\"_ _3d\"> </span>come <span class=\"_ _3d\"> </span>in precedenza de<span class=\"_ _0\"></span>finite, si <span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>necessario valutare, a <span class=\"_ _2\"></span>ciascuna <span class=\"ff6\">reporting date</span>, a <span class=\"_ _2\"></span>livello di singolo <span class=\"_ _2\"></span>rapport<span class=\"_ _1\"></span>o, la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>deterioramento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>(SICR <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201c<span class=\"ff6\">Significant <span class=\"_ _3\"></span>Increase <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Credit </span></span>Risk<span class=\"ff5\">\u201d), <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>confr<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _2\"></span>asso<span class=\"_ _1\"></span>ciato <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>all\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione </span>e <span class=\"_ _47\"> </span>quello <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>iniz<span class=\"_ _1\"></span>iale <span class=\"_ _47\"> </span>dell\u2019erogazione <span class=\"_ _47\"> </span>o <span class=\"_ _8d\"> </span>dell\u2019acquisizione. <span class=\"_ _47\"> </span>T<span class=\"_ _1\"></span>ale <span class=\"_ _47\"> </span>conf<span class=\"_ _3\"></span><span class=\"ff2\">ronto <span class=\"_ _47\"> </span>viene <span class=\"_ _47\"> </span>effettuato </span>assumendo  a  riferimento  sia  criteri  quantitativi  che  qualitativi.<span class=\"_ _1\"></span>  Pi\u00f9  in  dettaglio,  al  fine  di  accertare l\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>significativo <span class=\"_ _29\"></span>deterioramento <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>qualit\u00e0 <span class=\"_ _29\"></span>creditizia <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>conseguente <span class=\"_ _29\"></span>passaggio <span class=\"_ _29\"></span>dello strumento <span class=\"_ _29\"></span>finanziario <span class=\"_ _29\"></span>dallo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>1 <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>2, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>G<span class=\"_ _1\"></span>ruppo <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>indiv<span class=\"_ _1\"></span>iduato <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>seguenti <span class=\"_ _29\"></span>criteri (\u201c<span class=\"ff6 ls0\">Stage Assignment<span class=\"ff5\">\u201d):<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">criteri <span class=\"_ _47\"> </span>quantitativi <span class=\"_ _47\"> </span>relativi, <span class=\"_ _47\"> </span>basati <span class=\"_ _47\"> </span>su <span class=\"_ _47\"> </span>osservazioni <span class=\"_ _47\"> </span>statistiche <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>su <span class=\"_ _47\"> </span>variazioni <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>PD <span class=\"_ _47\"> </span>oltre <span class=\"_ _47\"> </span>una </span></span>determinata so<span class=\"_ _1\"></span>glia <span class=\"_ _1\"></span>considerata <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>un indicato<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">backstop</span>, ritenute <span class=\"_ _1\"></span>espressione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>intervenuto significativo incremento del ris<span class=\"_ _1\"></span>chio di credito nel tempo;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">criteri <span class=\"_ _2\"></span>qualitativi <span class=\"_ _2\"></span>assoluti, <span class=\"_ _2\"></span>rappresentati <span class=\"_ _2\"></span>dall\u2019identificazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">trigger <span class=\"_ _2\"></span>event <span class=\"_ _2\"></span><span class=\"ff2\">o <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>superamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>soglie </span></span></span></span>assolute nell\u2019ambito del processo di monit<span class=\"_ _1\"></span>oraggio del credito;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff6\">backstop <span class=\"_ _1\"></span>indicators<span class=\"ff5\">, <span class=\"_ _1\"></span>ovv<span class=\"_ _1\"></span>ero fattori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>\u201c</span>delinquency<span class=\"ff5\">\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span><span class=\"ff2\">manif<span class=\"_ _1\"></span>estazione <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>presumere </span></span></span></span>che si sia verificato un significati<span class=\"_ _1\"></span>vo incremento del rischio di credito, a meno di <span class=\"_ _1\"></span>evidenze contrarie.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>ulteriori <span class=\"_ _3\"></span>dettagli <span class=\"_ _3\"></span>sul <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eterminazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>deteriorate, con particolare riferimento ai<span class=\"_ _1\"></span> criteri di <span class=\"_ _1\"></span><span class=\"ff6\">stage assign<span class=\"_ _1\"></span>ment, </span>alla mo<span class=\"_ _1\"></span>dalit\u00e0 di calcol<span class=\"_ _1\"></span>o dei parametri di ris<span class=\"_ _1\"></span>chio, agli <span class=\"_ _1\"></span>scenari <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>relati<span class=\"_ _1\"></span>ve pr<span class=\"_ _1\"></span>obabilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accadimento, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto illustrato <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u201c2.3 <span class=\"_ _3f\"> </span>Metodi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>misurazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3f\"> </span>attese\u201d <span class=\"_ _3f\"> </span>contenuto <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>E <span class=\"_ _2d\"> </span><span class=\"ff2\">della </span>presente Nota Integrativa, in corrispo<span class=\"_ _1\"></span>ndenza della sezione dedicata al rischio d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> credito.<span class=\"_ _1\"></span> Perdite di valore su strumenti finanziari<span class=\"_ _1\"></span> deteriorati Come in <span class=\"_ _0\"></span>precedenza illustrato, per le <span class=\"_ _0\"></span>attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie deteriorate, alle <span class=\"_ _0\"></span>quali \u00e8 <span class=\"_ _0\"></span>associata una probabilit\u00e0 di <span class=\"ff6\">default <span class=\"_ _1\"></span><span class=\"ff5\">del 100%, <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare delle rettif<span class=\"_ _1\"></span>iche di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>per le perdit<span class=\"_ _1\"></span>e attese<span class=\"_ _1\"></span> relative <span class=\"_ _1\"></span>a cias<span class=\"_ _1\"></span>cun credito </span></span>\u00e8 <span class=\"_ _2c\"> </span>pari  alla <span class=\"_ _2d\"> </span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _2c\"> </span>tra<span class=\"_ _1\"></span>  il <span class=\"_ _2d\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>di  bilancio <span class=\"_ _2c\"> </span>(situazione  infrannuale) <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>ello  stesso <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>momento  della valutazione <span class=\"_ _47\"> </span>(costo <span class=\"_ _47\"> </span>ammortiz<span class=\"_ _1\"></span>zato), <span class=\"_ _47\"> </span>ed <span class=\"_ _47\"> </span>il <span class=\"_ _47\"> </span>valore <span class=\"_ _47\"> </span>attuale <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>previsti<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri, <span class=\"_ _47\"> </span>calcolato applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse e<span class=\"_ _0\"></span>ffettivo originario <span class=\"_ _2\"></span>o una <span class=\"_ _2\"></span>sua ragionevole <span class=\"_ _0\"></span>approssima<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>laddov<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tasso originario <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _2\"></span>reperibile. <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>stimati <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>ero attese <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>durata <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>(<span class=\"ff6\">li<span class=\"_ _1\"></span>fetime<span class=\"ff2\">), <span class=\"_ _3b\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>presumi<span class=\"_ _1\"></span>bile <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>realizzo <span class=\"_ _3b\"></span>delle </span></span>eventuali garanzie. Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>previ<span class=\"_ _1\"></span>sti <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>incassati <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tempisti<span class=\"_ _1\"></span>ca, <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>esame <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un processo  di <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne  analitica. <span class=\"_ _3d\"> </span>Per  alcune <span class=\"_ _3d\"> </span>cat<span class=\"_ _1\"></span>egorie  omogene<span class=\"_ _1\"></span>e  di <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>deteriorati,  i <span class=\"_ _3d\"> </span>processi valutativi  contemplano <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _2c\"> </span>le<span class=\"_ _1\"></span>  previsioni <span class=\"_ _2c\"> </span>di  perdit<span class=\"_ _1\"></span>a  siano <span class=\"_ _2c\"> </span>basate  su <span class=\"_ _2c\"> </span>meto<span class=\"_ _1\"></span>dologie  di <span class=\"_ _2c\"> </span>calcolo  di  tipo \u201cforfettario\u201d, <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>ricondurre <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>modo <span class=\"_ _2d\"> </span>analitico <span class=\"_ _2c\"> </span>ad <span class=\"_ _2d\"> </span>ogni <span class=\"_ _2d\"> </span>singola <span class=\"_ _2d\"> </span>posizione. <span class=\"_ _2d\"> </span>Il <span class=\"_ _2d\"> </span>perimetro <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>esposizioni assoggettate ad un processo di <span class=\"_ _1\"></span>valutazione forfettaria \u00e8 rappresentato:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">dalle  sofferenze <span class=\"_ _2c\"> </span>e  inadempienze <span class=\"_ _2c\"> </span>probabili  con  esposizione <span class=\"_ _2c\"> </span>inferiore  o <span class=\"_ _2c\"> </span>uguale  ad <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>di </span></span>rilevanza stabilita par<span class=\"_ _1\"></span>i a 25 mila Euro; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">dal <span class=\"_ _3d\"> </span>complesso <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>esposizioni <span class=\"_ _3d\"> </span><span class=\"ffc\">\u201c<span class=\"_ _1\"></span>past  due\u201d <span class=\"_ _3d\"> </span></span>deteri<span class=\"_ _1\"></span>orate <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>prescindere  dall<span class=\"_ _1\"></span>a <span class=\"_ _3d\"> </span>soglia <span class=\"_ _3d\"> </span>di  ri<span class=\"_ _1\"></span>levanza </span></span>dell\u2019esposizione. <span class=\"_ _3d\"> </span>T<span class=\"_ _1\"></span>rattasi <span class=\"_ _40\"> </span>in  par<span class=\"_ _1\"></span>ticolare <span class=\"_ _3d\"> </span>dei <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>presentano <span class=\"_ _3d\"> </span>sconfi<span class=\"_ _1\"></span>namenti <span class=\"_ _3d\"> </span>continuati<span class=\"_ _1\"></span>vi <span class=\"_ _3d\"> </span>o ritardati <span class=\"_ _1\"></span>pagamenti, <span class=\"_ _3\"></span>individuati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _3\"></span>automatica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cura <span class=\"_ _3\"></span>delle proce<span class=\"_ _1\"></span>dure <span class=\"_ _1\"></span>infor<span class=\"_ _1\"></span>matiche <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo, secondo <span class=\"ff5\">le citate regole dell\u2019O<span class=\"_ _1\"></span>rgano di Vigilanza.</span> La <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>analiti<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>minimi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>perdita <span class=\"_ _2\"></span>diversificati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>dello <span class=\"_ _2\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio della <span class=\"_ _3f\"> </span>controparte <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>momento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>quantifi<span class=\"_ _1\"></span>cazione <span class=\"_ _3f\"> </span>(Sofferenza, <span class=\"_ _2d\"> </span>Inadempienza <span class=\"_ _3f\"> </span>Probabile, <span class=\"_ _2c\"> </span><span class=\"ff6\">Past <span class=\"_ _3f\"> </span>Due</span>), della <span class=\"_ _40\"> </span>tipologia <span class=\"_ _47\"> </span>di <span class=\"_ _3d\"> </span>esposizione <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Secured, <span class=\"_ _40\"> </span>Unse<span class=\"_ _1\"></span>cured</span>), <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>pr<span class=\"_ _1\"></span>esenza <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>gara<span class=\"_ _1\"></span>nzie <span class=\"_ _40\"> </span>diverse <span class=\"_ _40\"> </span>da <span class=\"_ _40\"> </span>quelle<span class=\"_ _1\"></span> ipotecarie (fidejussioni, <span class=\"_ _0\"></span>pegni, <span class=\"_ _0\"></span>confidi). N<span class=\"_ _0\"></span>el de<span class=\"_ _0\"></span>ttaglio, per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>esposizioni <span class=\"ff6\">Secured <span class=\"_ _0\"></span><span class=\"ff2\">la valutazione <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>sulla </span></span>valorizzazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>beni <span class=\"_ _3f\"> </span>sottostanti <span class=\"_ _3f\"> </span>(<span class=\"ff6\">col<span class=\"_ _1\"></span>lateral<span class=\"ff5\">) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sull<span class=\"_ _1\"></span>\u2019applicazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>opport<span class=\"_ _1\"></span>uni <span class=\"_ _3b\"> </span>hair<span class=\"_ _1\"></span></span></span>cut <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3b\"> </span>della tipologia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>garanzia <span class=\"_ _3\"></span>immobiliare, <span class=\"_ _3\"></span>mentre <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3\"></span><span class=\"ff6\">Unsecured <span class=\"_ _3\"></span></span>la <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evisione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinita <span class=\"_ _3\"></span>come complemento <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>curve di <span class=\"_ _3\"></span>recupero <span class=\"_ _1\"></span>basate <span class=\"_ _3\"></span>sull\u2019osservazione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>seri<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>storiche <span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>tenuto<span class=\"_ _1\"></span> conto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>mitiganti <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>garanzie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>aggiunta, <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della previsione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>si <span class=\"_ _3b\"> </span>considera <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>cosiddetto <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">time <span class=\"_ _3b\"> </span>value</span>\u201d, <span class=\"_ _3b\"> </span>ossia <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tempo <span class=\"_ _3b\"> </span>st<span class=\"_ _1\"></span>imato <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>recupero <span class=\"_ _3b\"> </span>del credito <span class=\"_ _3\"></span>differenziato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>funzio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span><span class=\"ff6\">vintage<span class=\"_ _1\"></span> <span class=\"_ _3\"></span></span>nonc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>probabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>passag<span class=\"_ _1\"></span>gio <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>sofferenza (<span class=\"ff6\">Danger Rate</span>) per le espos<span class=\"_ _1\"></span>izioni classificate ad Inadempienza probabile.<span class=\"_ _3\"></span> In coerenza con <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>obiettivi di <span class=\"_ _1\"></span>cessione delle esposizioni <span class=\"_ _1\"></span>creditizie <span class=\"_ _1\"></span>deteriorate, di volt<span class=\"_ _1\"></span>a in volt<span class=\"_ _1\"></span>a stabiliti dal Consiglio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Amministrazione, <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>quantificaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"></span>perdite <span class=\"_ _3b\"> </span>attese <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>predette <span class=\"_ _3f\"> </span>esposizioni <span class=\"_ _3b\"> </span>include elementi <span class=\"ff6\">forward <span class=\"_ _0\"></span>looking<span class=\"ff5\">, attraverso l\u2019introduzione di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>pecifici scenari <span class=\"_ _0\"></span>di vendita, laddove <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> strategia N<span class=\"_ _0\"></span>PL </span></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>preveda <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>citate <span class=\"_ _3\"></span>es<span class=\"_ _1\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>possa <span class=\"_ _3\"></span>avvenire <span class=\"_ _3\"></span>attraverso <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>sul mercato, <span class=\"_ _29\"></span>nell\u2019ott<span class=\"_ _1\"></span>ica <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>perseguire <span class=\"_ _3b\"></span>una <span class=\"_ _29\"></span>strategia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span><span class=\"ff6\">derisking <span class=\"_ _3b\"> </span><span class=\"ff2\">volta <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>ridurre <span class=\"_ _3b\"></span></span></span>l\u2019NPL <span class=\"_ _29\"></span><span class=\"ff6\">ratio</span>, <span class=\"_ _3b\"></span>ossia <span class=\"_ _29\"></span>l\u2019incidenza percentuale delle esposiz<span class=\"_ _1\"></span>ioni deteriorate rispetto al complesso delle esposiz<span class=\"_ _1\"></span>ioni.<span class=\"_ _1\"></span> Conseguentemente, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>posizioni <span class=\"_ _2d\"> </span>riflette, <span class=\"_ _2d\"> </span>oltre <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>recupero <span class=\"_ _2d\"> </span>atteso<span class=\"_ _1\"></span> attraverso <span class=\"_ _1\"></span>la gestione ordinaria <span class=\"_ _1\"></span>(<span class=\"ff6\">w<span class=\"_ _1\"></span>ork out<span class=\"_ _1\"></span></span>) anche la <span class=\"_ _1\"></span>presenza, o<span class=\"_ _1\"></span>pportunamente cali<span class=\"_ _1\"></span>brata, dello <span class=\"_ _1\"></span>scenario di vendita e quindi dei rel<span class=\"_ _1\"></span>ativi flussi di cassa. Per <span class=\"_ _3\"></span>ulteriori <span class=\"_ _3\"></span>dettagli <span class=\"_ _3\"></span>sul <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eterminazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>deteriorate, con particolare riferimento ai<span class=\"_ _1\"></span> criteri di <span class=\"_ _1\"></span><span class=\"ff6\">stage assign<span class=\"_ _1\"></span>ment, </span>alla mo<span class=\"_ _1\"></span>dalit\u00e0 di calcol<span class=\"_ _1\"></span>o dei parametri di ris<span class=\"_ _1\"></span>chio, agli <span class=\"_ _1\"></span>scenari <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>relative pr<span class=\"_ _1\"></span>obabilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accadimento, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto illustrato <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u201c2.3 <span class=\"_ _3f\"> </span>Metodi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>misurazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3f\"> </span>attese\u201d <span class=\"_ _3f\"> </span>contenuto <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>E <span class=\"_ _3f\"> </span>della presente Nota Integrativa, in corrispo<span class=\"_ _1\"></span>ndenza della sezione dedicata al rischio d<span class=\"_ _1\"></span>i credito.<span class=\"_ _3\"></span> Considerazione del rischio climati<span class=\"_ _1\"></span>co ambientale<span class=\"_ _1\"></span> Come <span class=\"_ _0\"></span>indicato nella <span class=\"_ _0\"></span>precedente informativa <span class=\"_ _0\"></span>relativa al <span class=\"_ _0\"></span>\u201cRischio di <span class=\"_ _2\"></span>sos<span class=\"_ _1\"></span>tenibilit\u00e0\u201d, <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>el corso <span class=\"_ _0\"></span>dell\u2019esercizio di riferimento <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>perfezionato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l'analisi <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>canali <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tras<span class=\"_ _1\"></span>missione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>sui<span class=\"_ _324\"> </span>rischi <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>l\u2019analisi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3f\"> </span>focalizzata <span class=\"_ _3f\"> </span>sulla <span class=\"_ _3b\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>(delle <span class=\"_ _3b\"> </span>opp<span class=\"_ _1\"></span>ortunit\u00e0 <span class=\"_ _3b\"> </span>e) <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3b\"> </span>risch<span class=\"_ _1\"></span>i derivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>transizione), <span class=\"_ _1\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quantificazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>relativo<span class=\"_ _1\"></span> impatto <span class=\"_ _2d\"> </span>sugli <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>az<span class=\"_ _1\"></span>iendali. <span class=\"_ _3f\"> </span>Il <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>credito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>risultato <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3f\"> </span>convenzionale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>vigilanza prudenziale <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>lmente <span class=\"_ _3\"></span>influenzato <span class=\"_ _1\"></span>dai <span class=\"_ _3\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>transizione) <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sono stati <span class=\"_ _3b\"> </span>considerati <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>quantif<span class=\"_ _1\"></span>icazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3f\"> </span>sugli <span class=\"_ _3b\"> </span>attivi<span class=\"_ _3\"></span> <span class=\"_ _3b\"> </span>aziendali <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>si <span class=\"_ _3b\"> </span>fa <span class=\"_ _3f\"> </span>rimando <span class=\"_ _3f\"> </span>a quanto <span class=\"_ _2\"></span>illustrato <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>\u201cInclusione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>climatico <span class=\"_ _2\"></span>ambientale <span class=\"_ _2\"></span>(fisico<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transiz<span class=\"_ _1\"></span>ione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo \u201c2.3 <span class=\"_ _29\"></span>Metodi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>misurazione <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>perdite <span class=\"_ _3b\"></span>attese\u201d <span class=\"_ _29\"></span>contenuto <span class=\"_ _3b\"></span>nella <span class=\"_ _3b\"></span><span class=\"ff6\">Parte <span class=\"_ _29\"> </span>E <span class=\"_ _3b\"> </span><span class=\"ffc\">\u2013</span> <span class=\"_ _29\"></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _29\"> </span>sui <span class=\"_ _3b\"> </span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>sulle </span>relative <span class=\"_ _1\"></span>politi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura<span class=\"ff2\"> <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>Integrativa, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>corrispondenza <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dedicata </span>al rischio di credito.<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie deteriorate acquisite o<span class=\"_ _1\"></span> originate Qualora <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span>l\u2019atto <span class=\"_ _2d\"> </span>della <span class=\"_ _3f\"> </span>rilevazione <span class=\"_ _2d\"> </span>iniziale <span class=\"_ _3f\"> </span>un\u2019espo<span class=\"_ _1\"></span>sizione <span class=\"_ _3f\"> </span>creditizia <span class=\"_ _2d\"> </span>classificat<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>nelle <span class=\"_ _2d\"> </span>voci <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>\u201cAttiv<span class=\"_ _1\"></span>it\u00e0 finanziarie <span class=\"_ _3f\"> </span>valutate <span class=\"_ _3b\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3f\"> </span>value <span class=\"_ _3f\"> </span><span class=\"ff5\">con <span class=\"_ _3f\"> </span>impatto <span class=\"_ _3f\"> </span>sulla <span class=\"_ _3f\"> </span>redditivit\u00e0 <span class=\"_ _3f\"> </span>complessiv<span class=\"_ _1\"></span>a\u201d <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>\u201cAttivit\u00e0 <span class=\"_ _3f\"> </span>finanziarie </span></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>costo <span class=\"_ _29\"></span>ammortizzato\u201d <span class=\"_ _29\"></span>risulti <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>deteriorata, <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>stessa <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>qualifica <span class=\"_ _3\"></span>come <span class=\"_ _29\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>finanziaria deteriorata acquisita o originata\u201d (cosiddetta \u201cPO<span class=\"_ _1\"></span>CI <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> <span class=\"ff6\">Purchase or O<span class=\"_ _1\"></span>riginated Credit Impaired</span></span>\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"></span>considera <span class=\"_ _29\"></span>deteriorata <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>momento <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"></span>iniziale <span class=\"_ _29\"></span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _3b\"></span>sia molto <span class=\"_ _2\"></span>elevato e<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>di acquisto, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prezz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span>pagato <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>significativo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sconto rispetto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>debito residuo <span class=\"_ _0\"></span>contrattuale. <span class=\"_ _0\"></span>Tali <span class=\"_ _2\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inizialmente <span class=\"_ _2\"></span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span><span class=\"ff6\">Stage <span class=\"_ _2\"></span><span class=\"ff2\">3, con <span class=\"_ _2\"></span>possibilit\u00e0 di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>riclas<span class=\"_ _1\"></span>sificarle <span class=\"_ _0\"></span>nello </span></span>Stage <span class=\"ff2\">2, pertanto sulle stesse andr\u00e0 <span class=\"_ _0\"></span>rilevata una perdita attesa con modello di <span class=\"ff6\">impairment </span>basato su ECL </span>lifetime<span class=\"ff2\">. </span>Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>criteri <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>cancellazione <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>rimanda <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quanto <span class=\"_ _1\"></span>illustrat<span class=\"_ _1\"></span>o in <span class=\"_ _3d\"> </span>corrispo<span class=\"_ _1\"></span>ndenza <span class=\"_ _3d\"> </span>delle <span class=\"_ _40\"> </span>voci <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>possono <span class=\"_ _40\"> </span>essere <span class=\"_ _40\"> </span>clas<span class=\"_ _1\"></span>sificate, <span class=\"_ _3d\"> </span>salvo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>quanto <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>seguito<span class=\"_ _1\"></span> specificato, con riferimento al<span class=\"_ _1\"></span>la modalit\u00e0 di determinazione del costo ammorti<span class=\"_ _1\"></span>zzato e dell\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\">. </span></span>Nel <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ammortiz<span class=\"_ _1\"></span>zato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>conseguentemente <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>interessi <span class=\"_ _3\"></span>atti<span class=\"_ _1\"></span>vi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>calcolati <span class=\"_ _3\"></span>considerand<span class=\"_ _1\"></span>o un <span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>interess<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>effettivo <span class=\"_ _3\"></span>corretto <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>credito <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">credit-adjuste<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _3\"></span>rate</span>\u201d). Rispetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>determinazione del <span class=\"_ _1\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di interesse <span class=\"_ _1\"></span>effettivo, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>citata <span class=\"_ _1\"></span>correzione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>consiste <span class=\"_ _1\"></span>nel considerare <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3b\"></span>stima <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _29\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3b\"> </span>futuri <span class=\"_ _3b\"></span>anche <span class=\"_ _29\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>creditiz<span class=\"_ _1\"></span>ie <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>ttese <span class=\"_ _3b\"></span>lungo <span class=\"_ _29\"></span>l\u2019intera <span class=\"_ _3b\"> </span>durata residua dell\u2019attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>aggiunta, <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>esame <span class=\"_ _3b\"> </span>prev<span class=\"_ _1\"></span>edono <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>trat<span class=\"_ _1\"></span>tamento <span class=\"_ _3b\"> </span>parti<span class=\"_ _1\"></span>colare <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>quanto <span class=\"_ _3f\"> </span>riguarda <span class=\"_ _3b\"> </span>il processo <span class=\"_ _3\"></span>dell\u2019<span class=\"ff6\">impairment<span class=\"ff2\">, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>sempre <span class=\"_ _1\"></span>sogg<span class=\"_ _1\"></span>ette <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erdita </span></span>attesa <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>finanziario; successivamente <span class=\"_ _2\"></span>all\u2019iscri<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>iniziale <span class=\"_ _2\"></span>devono quindi <span class=\"_ _2\"></span>essere rilevati <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>perdite <span class=\"_ _29\"></span>derivanti <span class=\"_ _3b\"> </span>dall\u2019ev<span class=\"_ _1\"></span><span class=\"ff2\">entuale <span class=\"_ _3b\"></span>variazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>perdite <span class=\"_ _3b\"> </span>attese </span>lungo <span class=\"_ _1\"></span>tutta <span class=\"_ _3\"></span>la vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quelle <span class=\"_ _3\"></span>iniziali. Per <span class=\"_ _3\"></span>tali <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>\u00e8 quindi <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ibile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _29\"></span>calcolo delle perdite attese possa avvenire prendendo com<span class=\"_ _1\"></span>e riferimento un orizzonte temporale pari a un anno.<span class=\"_ _3\"></span> Per il <span class=\"_ _2\"></span>Gruppo le <span class=\"_ _0\"></span>principali <span class=\"_ _0\"></span>fattispecie <span class=\"_ _0\"></span>riferibili ai <span class=\"_ _2\"></span>PO<span class=\"_ _1\"></span>CI <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>risultanti dall\u2019operazione <span class=\"_ _2\"></span>di aggregazione aziendale Lanternina e dal ri<span class=\"_ _1\"></span>acquisto di crediti a so<span class=\"_ _1\"></span>fferenza del veicolo 2Worlds Srl (operazio<span class=\"_ _1\"></span>ne GACS).<span class=\"_ _1\"></span> Crediti <span class=\"_ _1\"></span>d\u2019imposta <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onnessi <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>Decreti<span class=\"_ _1\"></span><span class=\"ff12\">-</span>legge <span class=\"_ _3\"></span>\u201cCu<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>Italia\u201d <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>\u201cRilancio\u201d ac<span class=\"_ _1\"></span>quistati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>guito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cessione da parte dei beneficiari diretti o<span class=\"_ _1\"></span> di precedenti acquirenti (es. ec<span class=\"_ _1\"></span>obonus) <span class=\"_ _1\"></span> I <span class=\"_ _a8\"> </span>Decreti-<span class=\"ff5\">legge <span class=\"_ _10\"> </span>n. <span class=\"_ _a8\"> </span>18/<span class=\"_ _1\"></span>2020 <span class=\"_ _a8\"> </span>(c.d. <span class=\"_ _a8\"> </span>\u201cCura <span class=\"_ _10\"> </span>It<span class=\"_ _1\"></span>alia\u201d) <span class=\"_ _a8\"> </span>e <span class=\"_ _10\"> </span>n. <span class=\"_ _a8\"> </span>34/2020<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>(c.d. <span class=\"_ _10\"> </span>\u201cRi<span class=\"_ _1\"></span>lancio\u201d) <span class=\"_ _10\"> </span>hanno <span class=\"_ _a8\"> </span>introdotto </span>nell\u2019ordinamento italiano <span class=\"_ _1\"></span>misure fi<span class=\"_ _1\"></span>scali di incentivazio<span class=\"_ _1\"></span>ne connesse sia <span class=\"_ _1\"></span>con spese <span class=\"_ _1\"></span>per investi<span class=\"_ _1\"></span>menti (es. eco e sismabonus) <span class=\"_ _1\"></span>sia con <span class=\"_ _1\"></span>spes<span class=\"_ _1\"></span>e correnti (es. <span class=\"_ _1\"></span>canoni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ocazione <span class=\"_ _1\"></span>di locali <span class=\"_ _1\"></span>ad uso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>abitativo). <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>incentivi fiscali si applicano a <span class=\"_ _1\"></span>famiglie o imprese, sono <span class=\"_ _1\"></span>commis<span class=\"_ _1\"></span>urati a una percentual<span class=\"_ _1\"></span>e della spesa sos<span class=\"_ _1\"></span>tenuta (che in <span class=\"_ _29\"></span>alcuni <span class=\"_ _29\"></span>c<span class=\"_ _1\"></span>asi <span class=\"_ _29\"></span>raggiung<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>anche <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>110%) <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>erogati<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>sotto <span class=\"_ _3b\"></span>forma <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _29\"></span>d\u2019imposta <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>di <span class=\"_ _3f\"> </span><span class=\"ff2\">detrazioni<span class=\"_ _1\"></span> </span>d\u2019imposta <span class=\"_ _40\"> </span>(trasfo<span class=\"_ _1\"></span>rmabili <span class=\"_ _40\"> </span>su <span class=\"_ _40\"> </span>opz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>in <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>d\u2019i<span class=\"_ _1\"></span>mposta). <span class=\"_ _40\"> </span>L<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>caratteristiche <span class=\"_ _40\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>tali <span class=\"_ _47\"> </span>crediti d\u2019imposta <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>compensazione; <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cedibilit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>terzi <span class=\"_ _3\"></span>acquirenti e <span class=\"_ _1\"></span>(iii) <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>non rimborsabilit\u00e0 da par<span class=\"_ _1\"></span>te <span class=\"ff5\">dell\u2019Erario.</span> La <span class=\"_ _3d\"> </span>contabilizzazione <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>d\u2019imposta <span class=\"_ _3d\"> </span>acquis<span class=\"_ _1\"></span>tati <span class=\"_ _3d\"> </span>da <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>soggetto <span class=\"_ _3d\"> </span>terzo <span class=\"_ _3d\"> </span>(cessionario <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>credito d\u2019imposta) non <span class=\"_ _2\"></span>\u00e8 riconducibile ad uno <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifico principio <span class=\"_ _0\"></span>contabile internazionale. Lo <span class=\"_ _2\"></span>IAS 8 prevede <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>he,<span class=\"_ _324\"> </span>nei <span class=\"_ _3b\"> </span>casi <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _3f\"> </span>vi <span class=\"_ _3b\"> </span>sia <span class=\"_ _3f\"> </span>una <span class=\"_ _3b\"> </span>fatt<span class=\"_ _1\"></span>ispecie <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>esplicitamente <span class=\"_ _3f\"> </span>trattata <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>principio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>IAS/IFRS, <span class=\"_ _3f\"> </span>la direzione  aziendale <span class=\"_ _3d\"> </span>definisca <span class=\"_ _3d\"> </span>una  accounting  po<span class=\"_ _1\"></span>licy  idonea <span class=\"_ _3d\"> </span>a  garantire <span class=\"_ _3d\"> </span>un\u2019informativ<span class=\"_ _1\"></span>a  rilevante <span class=\"_ _3d\"> </span>e attendibile di tali operazioni.<span class=\"_ _1\"></span> A <span class=\"_ _2\"></span>tal <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>tenendo <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>considerazione <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>indicaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>espresse <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>Autori<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Vigilanza, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>dotato di una accounti<span class=\"_ _1\"></span>ng policy che <span class=\"_ _1\"></span>fa riferimento <span class=\"_ _1\"></span>alla dis<span class=\"_ _1\"></span>ciplina contabile <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>dall\u2019IFRS 9, applicandone <span class=\"_ _1\"></span>in via <span class=\"_ _2\"></span>analogica <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>compatibili <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>caratt<span class=\"_ _1\"></span><span class=\"ff5\">eristiche <span class=\"_ _2\"></span>dell\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>considerando <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti </span>d\u2019imposta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>questione s<span class=\"_ _1\"></span>ono, <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>ano <span class=\"_ _1\"></span>sostanziale, <span class=\"_ _1\"></span>assimilabili <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>anziaria. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Banc<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>acquista <span class=\"_ _3\"></span>i crediti <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>capacity, <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>obiettivo di <span class=\"_ _2\"></span>detenerli<span class=\"ff2\"> e <span class=\"_ _2\"></span>utilizzar<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le compen<span class=\"_ _0\"></span>sazioni future, </span>pertanto, <span class=\"_ _47\"> </span>tali <span class=\"_ _47\"> </span>crediti <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>riconducibili <span class=\"_ _47\"> </span>ad <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>business <span class=\"_ _47\"> </span>model <span class=\"_ _47\"> </span>Hold <span class=\"_ _47\"> </span>to <span class=\"_ _47\"> </span>Collect <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>rilevati <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>costo ammortizzato, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>rappre<span class=\"_ _0\"></span>sentazione <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>remunerazione <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>margine <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>interesse <span class=\"_ _47\"> </span>durante <span class=\"_ _40\"> </span>l\u2019ar<span class=\"_ _1\"></span>co temporale di recupero. La valutazione di tali crediti dovr\u00e0 essere effettuata considerando i flussi di utilizzo attraverso <span class=\"_ _3d\"> </span>le  compensazioni <span class=\"_ _3d\"> </span>future <span class=\"_ _3d\"> </span>stimate,  non <span class=\"_ _3d\"> </span>ris<span class=\"_ _1\"></span>ulta  invece  app<span class=\"_ _1\"></span>licabile <span class=\"_ _3d\"> </span>alla  s<span class=\"_ _1\"></span>pecifica  casis<span class=\"_ _1\"></span>tica  il framework contabile <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9 per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>le perdite <span class=\"_ _2\"></span>attese, <span class=\"_ _0\"></span>ossia su <span class=\"_ _2\"></span>questi cre<span class=\"_ _0\"></span>diti <span class=\"_ _0\"></span>d\u2019imposta non viene <span class=\"_ _1\"></span>calcolata ECL, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>quanto non <span class=\"_ _1\"></span>esiste <span class=\"_ _1\"></span>un risc<span class=\"_ _1\"></span>hio di <span class=\"_ _1\"></span>credito della <span class=\"_ _1\"></span>controparte, <span class=\"_ _1\"></span>tenuto <span class=\"_ _1\"></span>conto che il realizzo del credito avviene tramite compensazione <span class=\"_ _1\"></span>con dei debiti e non tramite incasso.<span class=\"_ _3\"></span> Tenuto <span class=\"_ _40\"> </span>conto <span class=\"_ _3d\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>crediti <span class=\"_ _40\"> </span>d\u2019imposta<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>acquistati <span class=\"_ _40\"> </span>non <span class=\"_ _40\"> </span>rappresentano, <span class=\"_ _40\"> </span>ai <span class=\"_ _40\"> </span>sensi <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>principi <span class=\"_ _40\"> </span>contab<span class=\"_ _1\"></span>ili internazionali, <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>fis<span class=\"_ _1\"></span>cali, <span class=\"_ _1\"></span>contributi <span class=\"_ _3\"></span>pubblici, <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>immateriali <span class=\"_ _3\"></span>o at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziarie, <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>classificazione pi\u00f9 <span class=\"_ _29\"></span>appropriata, <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>fini <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>presentazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bilancio, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>quella <span class=\"_ _29\"></span>residuale <span class=\"_ _29\"></span>fra <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>Altre <span class=\"_ _3\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>stato patrimoniale. Operazioni di aggregazione aziend<span class=\"_ _1\"></span>ale: allocazione del c<span class=\"_ _1\"></span>osto di acquisto<span class=\"_ _1\"></span> Premessa \u00c8 <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>descritto <span class=\"_ _a7\"> </span>il <span class=\"_ _a8\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _a7\"> </span>generale <span class=\"_ _a8\"> </span>ri<span class=\"_ _1\"></span>chiesto <span class=\"_ _a7\"> </span>dall\u2019IFRS <span class=\"_ _a7\"> </span>3 <span class=\"_ _d3\"> </span><span class=\"ff6\">Aggregazioni <span class=\"_ _a7\"> </span>aziendali<span class=\"ff2\"> <span class=\"_ _a7\"> </span>per <span class=\"_ _a7\"> </span>la </span></span>contabilizzazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>ag<span class=\"_ _1\"></span>gregazioni <span class=\"_ _29\"></span>aziendali, <span class=\"_ _3b\"></span>ovvero <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>altri <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _29\"></span>societ\u00e0<span class=\"_ _1\"></span> acquisisce il controllo di <span class=\"_ _1\"></span>una o pi\u00f9 attivit\u00e0 aziendali e preved<span class=\"_ _1\"></span>e il consolidamento delle atti<span class=\"_ _1\"></span>vit\u00e0, passivit\u00e0 e passivit\u00e0 <span class=\"_ _3\"></span>potenziali <span class=\"_ _3\"></span>acquisite<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>rispettivi <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue, <span class=\"_ _3\"></span>incluse <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>identificabili <span class=\"_ _29\"></span>non gi\u00e0 rilevate nel bilancio dell\u2019impr<span class=\"_ _1\"></span>esa acquisita.<span class=\"ff2\"> </span>Secondo <span class=\"_ _47\"> </span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _47\"> </span>3<span class=\"_ _324\"> </span>93<span class=\"_ _324\"> </span>, <span class=\"_ _47\"> </span>innanzitutt<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>va <span class=\"_ _8d\"> </span>condotta <span class=\"_ _8d\"> </span>l\u2019analisi <span class=\"_ _8d\"> </span>specifica <span class=\"_ _47\"> </span>ri<span class=\"_ _1\"></span>chiesta <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>delle caratteristiche <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>aziendale <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>Business)\u201d, <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>acquisit<span class=\"_ _1\"></span>o, <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>procedere <span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>ndi all\u2019individuazione di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>aggregazione aziendale da <span class=\"_ _0\"></span>contabilizza<span class=\"_ _1\"></span><span class=\"ff2\">re sulla base <span class=\"_ _2\"></span>del cd. A<span class=\"_ _0\"></span>cquisition Method </span>(o metodo dell\u2019acquisizione del controllo).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019entit\u00e0 <span class=\"_ _3b\"> </span>procede <span class=\"_ _3b\"></span>quindi <span class=\"_ _3b\"> </span>all\u2019analis<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>qualitativa <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>caratteristiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>quanto <span class=\"_ _3b\"> </span>acquisito <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>verificare <span class=\"_ _3b\"> </span>la presenza simultanea <span class=\"_ _1\"></span>di i. <span class=\"_ _1\"></span>Fattori di produzione, <span class=\"_ _1\"></span>ii. Processi, iii. Pro<span class=\"_ _1\"></span>duzione come definiti dall<span class=\"_ _1\"></span>\u2019IFRS 3 <span class=\"_ _1\"></span>stesso, in particolare rispetto al<span class=\"_ _1\"></span> concetto di Processo sos<span class=\"_ _1\"></span>tanziale. Successivamente, sulla <span class=\"_ _0\"></span>base dell\u2019Acquisition <span class=\"_ _0\"></span>Method si <span class=\"_ _0\"></span>deve, <span class=\"_ _0\"></span>con riferimento <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di acquisizione <span class=\"_ _0\"></span>del controllo, <span class=\"_ _2c\"> </span>allocare <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>prezzo <span class=\"_ _2c\"> </span>dell\u2019aggregazione <span class=\"_ _2d\"> </span>(Purchase <span class=\"_ _2c\"> </span>Price <span class=\"_ _2c\"> </span>Allocation  \u2013<span class=\"ff2\"> <span class=\"_ _2c\"> </span>PPA) <span class=\"_ _2c\"> </span>rilevando <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 </span>acquisite <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>(anche<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>potenziali) <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>ssunte <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>ev<span class=\"_ _1\"></span>entualmente <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>interessi <span class=\"_ _29\"></span>di minoranza ai relativi fair <span class=\"_ _1\"></span>value, oltre ad identificar<span class=\"_ _1\"></span>e le attivit\u00e0 immaterial<span class=\"_ _1\"></span>i implicite precedentem<span class=\"_ _1\"></span>ente non contabilizzate <span class=\"_ _1\"></span>nella situazione contabile dell\u2019acquis<span class=\"_ _1\"></span>ita. L<span class=\"_ _1\"></span>\u2019eventuale differenza c<span class=\"_ _3\"></span><span class=\"ff2\">he dovesse emergere fra<span class=\"_ _1\"></span> </span>il <span class=\"_ _2\"></span>prezz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pagato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>(misurato anc<span class=\"_ _0\"></span>h\u2019esso <span class=\"_ _2\"></span>al fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>considera<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>\u201ccorrispettivi potenziali\u201d) <span class=\"_ _3f\"> </span>ed <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>fair <span class=\"_ _3f\"> </span>value <span class=\"_ _3f\"> </span>(al <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3b\"> </span>effetti <span class=\"_ _3f\"> </span>fis<span class=\"_ _1\"></span>cali) <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3f\"> </span>acquisite, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>positiva, determina <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>avviamento <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>rilevare <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>voci <span class=\"_ _2d\"> </span>dello <span class=\"_ _3b\"> </span>stato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>pat<span class=\"_ _1\"></span>rimoniale, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>negativa, <span class=\"_ _3f\"> </span>determina <span class=\"_ _3f\"> </span>un<span class=\"_ _324\"> </span>impatto <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>dovr\u00e0 <span class=\"_ _2d\"> </span>essere <span class=\"_ _3f\"> </span>rilevato <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _3f\"> </span>economico <span class=\"_ _2d\"> </span>quale <span class=\"_ _2d\"> </span>componente <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>sitiva <span class=\"_ _2d\"> </span>(cd. <span class=\"_ _3f\"> </span>\u201cbadwil<span class=\"_ _1\"></span>l\u201d <span class=\"_ _3f\"> </span>o avviamento negativo). L\u2019IFRS 3 <span class=\"_ _1\"></span>consente che la <span class=\"_ _1\"></span>definitiva allocazione <span class=\"_ _1\"></span>del costo dell\u2019aggregazione <span class=\"_ _1\"></span>possa essere <span class=\"_ _1\"></span>effettuata entro dodici mesi dalla data di acquis<span class=\"_ _1\"></span>izione.<span class=\"_ _1\"></span> Fair value delle attivit\u00e0 e pas<span class=\"_ _1\"></span>sivit\u00e0 acquisite<span class=\"_ _1\"></span> Nella <span class=\"_ _0\"></span>contabilizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di un\u2019aggreg<span class=\"_ _0\"></span>azione aziendale (cd. <span class=\"_ _2\"></span>business combination), l\u2019entit\u00e0 determina <span class=\"_ _2\"></span>il fair value de<span class=\"_ _0\"></span>lle attivit\u00e0, <span class=\"_ _0\"></span>passivit\u00e0 e <span class=\"_ _2\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 potenziali, <span class=\"_ _0\"></span>il q<span class=\"_ _0\"></span>uale viene<span class=\"_ _0\"></span> rilevato <span class=\"_ _0\"></span>separatamente solo <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>alla data dell\u2019acquisizione, tale valore sodd<span class=\"_ _1\"></span><span class=\"ff2\">isfa i s<span class=\"_ _1\"></span>eguenti criteri: </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">nel <span class=\"_ _3b\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>ersa <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"> </span>immat<span class=\"_ _1\"></span>eriale, <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>obabile <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>eventuali <span class=\"_ _3f\"> </span>benefici </span></span>economici futuri affluiscano all\u2019<span class=\"_ _1\"></span>acquirente;<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">nel <span class=\"_ _2d\"> </span>cas<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>di  una <span class=\"_ _2d\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2c\"> </span>diversa  da <span class=\"_ _2d\"> </span>una  passivit\u00e0 <span class=\"_ _2d\"> </span>potenziale  sia <span class=\"_ _2c\"> </span>probabile <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>per  estingue<span class=\"_ _0\"></span>re </span></span>l\u2019obbligazione sar\u00e0 rich<span class=\"_ _0\"></span>iesto l\u2019impieg<span class=\"_ _0\"></span>o di risorse atte <span class=\"_ _0\"></span>a produrre ben<span class=\"_ _0\"></span>efici <span class=\"ff2 ls0\">economici; </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">nel cas<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _1\"></span>immateriale <span class=\"_ _1\"></span>(IAS <span class=\"_ _3\"></span>38) o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>(IAS <span class=\"_ _1\"></span>37), <span class=\"_ _3\"></span>il relat<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue </span></span>possa essere valutato in maniera att<span class=\"_ _1\"></span>endibile. Le <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span>devono <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>v<span class=\"_ _1\"></span>alutate <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>fair <span class=\"_ _3d\"> </span>value <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>dell\u2019aggregaz<span class=\"_ _1\"></span>ione aziendale <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilancio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>acqu<span class=\"_ _1\"></span>isita <span class=\"_ _3\"></span>sia<span class=\"_ _1\"></span>no <span class=\"_ _3\"></span>misurate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>criteri. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mercati <span class=\"_ _3\"></span>attivi, <span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span>vano <span class=\"_ _1\"></span>applicazione <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>descritte <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>successiva <span class=\"_ _3\"></span>Parte <span class=\"_ _1\"></span>A.4, <span class=\"_ _3\"></span>applicando <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>valutativo <span class=\"_ _1\"></span>interno <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>appropr<span class=\"_ _1\"></span>iato <span class=\"_ _1\"></span>in funzione del singolo strumento considerato.<span class=\"_ _1\"></span> Identificazione delle attivit\u00e0 immateriali<span class=\"_ _1\"></span> In <span class=\"_ _d2\"> </span>base <span class=\"_ _41\"> </span>alle <span class=\"_ _41\"> </span>caratteristiche <span class=\"_ _d2\"> </span>della <span class=\"_ _41\"> </span>realt\u00e0 <span class=\"_ _41\"> </span>aziendale <span class=\"_ _d2\"> </span>acquisita, <span class=\"_ _41\"> </span>si <span class=\"_ _41\"> </span>impongono <span class=\"_ _d2\"> </span>approfondimenti<span class=\"_ _1\"></span> sull\u2019eventualit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>contabilizzare <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>eparatamente <span class=\"_ _3b\"> </span>assets <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>gi\u00e0 <span class=\"_ _3b\"> </span>iscritti <span class=\"_ _3f\"> </span>tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>sue <span class=\"_ _3b\"></span>attivit\u00e0, <span class=\"_ _3b\"> </span>quali <span class=\"_ _3f\"> </span>possono essere <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>legate <span class=\"_ _2d\"> </span>ai <span class=\"_ _2d\"> </span>rapporti <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>(custo<span class=\"_ _1\"></span>mer <span class=\"_ _2d\"> </span>related <span class=\"_ _2d\"> </span>intangible <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>cli<span class=\"_ _1\"></span>ent relationship) e al marketing (brand nam<span class=\"_ _1\"></span>e).<span class=\"_ _1\"></span> Attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>legate <span class=\"_ _2\"></span>al cliente: <span class=\"_ _2\"></span>rientrano <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>categoria <span class=\"_ _2\"></span>delle immobilizzazioni <span class=\"_ _2\"></span>immat<span class=\"_ _1\"></span>eriali <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto, anche <span class=\"_ _3b\"> </span>se <span class=\"_ _3b\"></span>non <span class=\"_ _3b\"> </span>sempre <span class=\"_ _3b\"> </span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>diritti <span class=\"_ _3b\"> </span>contrattuali <span class=\"_ _3b\"> </span>come <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>immateriali <span class=\"_ _3b\"> </span>legate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>marketing, possono essere separabili e possono ess<span class=\"_ _1\"></span>ere valutate attendibilment<span class=\"_ _1\"></span>e. Rientrano in questa categoria:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">liste clienti: so<span class=\"_ _1\"></span>no costitui<span class=\"_ _1\"></span>te da tut<span class=\"_ _1\"></span>te le i<span class=\"_ _1\"></span>nformazioni <span class=\"_ _1\"></span>possedute s<span class=\"_ _1\"></span>ui clienti <span class=\"_ _1\"></span>(data <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contenenti: nomi,<span class=\"_ _1\"></span> </span></span>recapiti, <span class=\"_ _3\"></span>storico <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>ordini, <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span>demografiche, <span class=\"_ _3\"></span>ecc.) <span class=\"_ _3\"></span>che, <span class=\"_ _3\"></span>poich<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>getto <span class=\"_ _3\"></span>di noleggio <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>scambio, <span class=\"_ _3b\"></span>hanno <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3b\"></span>riconosciuto <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>mercato; <span class=\"_ _3b\"></span>non <span class=\"_ _3b\"></span>possono <span class=\"_ _29\"></span>essere <span class=\"_ _3b\"> </span>considerate immobilizzazioni immateriali <span class=\"_ _2\"></span>se sono <span class=\"_ _2\"></span>considerate cos\u00ec <span class=\"_ _0\"></span>confidenziali <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>nell\u2019accordo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>aggre<span class=\"_ _1\"></span>gazione ne venga vietata la vendita, la l<span class=\"_ _1\"></span>ocazione o altri tipi di scambio;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">contratti con i <span class=\"_ _1\"></span>clienti <span class=\"_ _1\"></span>e rap<span class=\"_ _1\"></span>porti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>clientela stabiliti<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>conseguenza di <span class=\"_ _1\"></span>essi: i <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>con i <span class=\"_ _1\"></span>clienti </span></span>soddisfano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>requisit<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>contrattuale/legale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>costituire <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>immateriale <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>contratto di <span class=\"ff5\">agg<span class=\"_ _0\"></span>regazione ne <span class=\"_ _0\"></span>viene vietata la <span class=\"_ _2\"></span>vendita o il <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferimento separatamente dall\u2019impresa <span class=\"_ _0\"></span>acquisita; </span>a <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine, <span class=\"_ _2\"></span>rilevano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>i contatti <span class=\"_ _2\"></span>stabiliti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la clientela, <span class=\"_ _2\"></span>indipendent<span class=\"_ _1\"></span>emente <span class=\"_ _2\"></span>dall\u2019esistenza<span class=\"_ _1\"></span> di <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>contratto <span class=\"_ _3f\"> </span>formale, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>tut<span class=\"_ _1\"></span>te <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>relazioni <span class=\"_ _3f\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contrattuali, <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>condizione <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>siano <span class=\"_ _3f\"> </span>separabili <span class=\"_ _3f\"> </span>e autonomamente valutabili;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">relazioni <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>clientela <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>natura <span class=\"_ _3b\"></span>non <span class=\"_ _29\"></span>contrattuale: <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>questa <span class=\"_ _29\"></span>cat<span class=\"_ _1\"></span>egoria <span class=\"_ _29\"></span>tutte <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 </span></span>immateriali <span class=\"_ _40\"> </span>che, <span class=\"_ _40\"> </span>in <span class=\"_ _47\"> </span>quanto <span class=\"_ _40\"> </span>separabili <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>trasferibi<span class=\"_ _1\"></span>li <span class=\"_ _40\"> </span>separatamente <span class=\"_ _47\"> </span>dall\u2019impresa <span class=\"_ _40\"> </span>acquisita, <span class=\"_ _40\"> </span>so<span class=\"_ _1\"></span>no valutabili singolarmente e po<span class=\"_ _1\"></span>ssono essere iscritt<span class=\"_ _1\"></span>e come intangibile.<span class=\"_ _324\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>legate <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>marketing: <span class=\"_ _3\"></span>marchi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>abbrica, <span class=\"_ _3\"></span>nomi <span class=\"_ _3\"></span>comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>marchi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>servizi, <span class=\"_ _29\"></span>marchi collettivi, <span class=\"_ _2d\"> </span>marchi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>qualit\u00e0 <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>quanto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>diritti <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>risultano solitamente  separabili. <span class=\"_ _2c\"> </span>Tali  attivit\u00e0 <span class=\"_ _2c\"> </span>tengono<span class=\"_ _1\"></span>  <span class=\"ff5\">conto <span class=\"_ _2c\"> </span>di  quell\u2019insieme <span class=\"_ _2c\"> </span>di  condizioni <span class=\"_ _2c\"> </span>produttive  correlate </span>economicamente al nom<span class=\"_ _1\"></span>e commerciale, alla capa<span class=\"_ _1\"></span>cit\u00e0 relazionale, alla forz<span class=\"_ _1\"></span>a distributiva.<span class=\"_ _1\"></span> Un\u2019attivit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>misurata <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>ialmente <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo. <span class=\"_ _3\"></span>Se <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>esta <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>acquisita <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>Business<span class=\"_ _1\"></span> Combination, il suo costo<span class=\"_ _1\"></span> \u00e8 il fair value alla data di acquisizione del controll<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>riflette, <span class=\"_ _29\"></span>infatti, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>aspettati<span class=\"_ _1\"></span>ve <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>circa <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>probabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _29\"></span>futuri inerenti  all\u2019attivit\u00e0  affluir<span class=\"_ _1\"></span>anno  all\u2019entit\u00e0  che  li  controlla. <span class=\"_ _3d\"> </span>L\u2019entit\u00e0  deve  valutare  la  probabil<span class=\"_ _1\"></span>it\u00e0  che  si verifichino <span class=\"_ _3b\"></span>benefici <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomici <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _3b\"> </span>usando <span class=\"_ _3b\"></span>presupposti <span class=\"_ _3b\"> </span>ragionevoli <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sostenibili <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>rapp<span class=\"_ _1\"></span>resentano <span class=\"_ _3b\"></span>la migliore stima <span class=\"_ _1\"></span>della Direz<span class=\"_ _1\"></span>ione aziendal<span class=\"_ _1\"></span>e dell\u2019insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>condizioni <span class=\"_ _1\"></span>economiche <span class=\"_ _1\"></span>che esisteranno <span class=\"_ _1\"></span>nel cors<span class=\"_ _1\"></span>o della vita utile dell\u2019attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I principi contabili non pre<span class=\"_ _1\"></span>scrivono puntualmente i<span class=\"_ _1\"></span>l metodo di valutaz<span class=\"_ _1\"></span>ione da <span class=\"_ _1\"></span>utilizzare per la misuraz<span class=\"_ _1\"></span>ione del <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>tali <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>ma, <span class=\"_ _29\"></span>nell\u2019ambito <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>possibili <span class=\"_ _29\"></span>metodi <span class=\"_ _29\"></span>utilizzabili<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>privilegiano <span class=\"_ _29\"></span>quelli <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>fanno riferimento <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>prezzi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>oss<span class=\"_ _1\"></span><span class=\"ff5\">ervabili. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>mancanza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ci\u00f2, <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3\"></span>contabili <span class=\"_ _1\"></span>ammettono <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di </span>modelli <span class=\"_ _3\"></span>valutat<span class=\"_ _1\"></span>ivi <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>devono <span class=\"_ _29\"></span>comunque <span class=\"_ _29\"></span>incorporare <span class=\"_ _29\"></span>assunzioni <span class=\"_ _29\"></span>generalmente <span class=\"_ _3\"></span>utili<span class=\"_ _1\"></span>zzate <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>riconosciute dal mercato. La <span class=\"_ _10\"> </span>determinazione <span class=\"_ _a8\"> </span>del <span class=\"_ _10\"> </span>fair <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _10\"> </span>nel <span class=\"_ _10\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _a8\"> </span>immateriali <span class=\"_ _10\"> </span>legate <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _10\"> </span>si <span class=\"_ _a8\"> </span>basa sull\u2019attualizzazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>margini <span class=\"_ _1\"></span>reddituali <span class=\"_ _3\"></span>generati <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>depositi <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriodo esprimente la durata residua attesa dei rapp<span class=\"_ _1\"></span>orti i<span class=\"_ _1\"></span>n essere alla data di acquisiz<span class=\"_ _1\"></span>ione. Generalmente, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>brand <span class=\"_ _2\"></span>sono utilizzati <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>metodi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mercato, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>metodi <span class=\"_ _2\"></span>basati sui <span class=\"_ _2\"></span>flussi derivanti dalla gestione dello stess<span class=\"_ _1\"></span>o brand e sulla base di una royalty di merc<span class=\"_ _1\"></span>ato.<span class=\"_ _1\"></span> Determinazione dell\u2019Avviamento (del cd. \u201cbadw<span class=\"_ _1\"></span>ill\u201d o Avviamento negativo)<span class=\"_ _1\"></span><span class=\"ff6\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _0\"></span>residuale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizio<span class=\"_ _1\"></span>ne, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>costituisce <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>eccedenza del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Business <span class=\"_ _2\"></span>Combination <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>potenziali identificabili <span class=\"_ _2d\"> </span>(ivi <span class=\"_ _3f\"> </span>inclus<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>gli <span class=\"_ _2d\"> </span>int<span class=\"ff5\">angibles <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>potenziali <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>abbiano <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>requisiti <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019iscrizione <span class=\"_ _3f\"> </span>in </span>bilancio). Esso <span class=\"_ _3f\"> </span>rappresenta <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>corrispettivo <span class=\"_ _3f\"> </span>riconosciuto <span class=\"_ _2d\"> </span>dall\u2019acquirente <span class=\"_ _3b\"> </span>in <span class=\"_ _2d\"> </span>previsione <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>benefici <span class=\"_ _3f\"> </span>economici <span class=\"_ _3f\"> </span>futuri derivanti <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>possono <span class=\"_ _3b\"></span>essere <span class=\"_ _29\"></span>identificate <span class=\"_ _29\"></span>individualmente <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>rilevate <span class=\"_ _29\"></span>separatamente, <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> fatto <span class=\"_ _3\"></span>incor<span class=\"_ _1\"></span>porando <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>siner<span class=\"_ _1\"></span>gie <span class=\"_ _3\"></span>att<span class=\"_ _1\"></span><span class=\"ff5\">ese, <span class=\"_ _29\"></span>dell\u2019immagine <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _29\"></span>acquisita, <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>know<span class=\"_ _3\"></span></span>-how, delle professionalit\u00e0, delle procedure e altri fatto<span class=\"_ _1\"></span>ri indistinti.<span class=\"_ _1\"></span> L\u2019avviamento <span class=\"_ _40\"> </span>acquisit<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>in <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>a<span class=\"_ _1\"></span>ggregazione <span class=\"_ _40\"> </span>az<span class=\"_ _1\"></span>iendale <span class=\"_ _40\"> </span>non <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _3d\"> </span>ammor<span class=\"_ _1\"></span>tizzato. <span class=\"_ _40\"> </span>L\u2019entit\u00e0 <span class=\"_ _47\"> </span>provvede <span class=\"_ _3d\"> </span>a<span class=\"_ _1\"></span> verificare annualmente, <span class=\"_ _0\"></span>ovvero alla fine <span class=\"_ _0\"></span>dell\u2019esercizio in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si \u00e8 <span class=\"_ _0\"></span>realizzata l\u2019aggregazione e <span class=\"_ _0\"></span>ogniqualvolta vi <span class=\"_ _29\"></span>sia <span class=\"_ _3b\"></span>un\u2019indicazione <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>pos<span class=\"_ _3\"></span>sa <span class=\"_ _29\"></span>aver <span class=\"_ _29\"></span>subito <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>degrado, <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>l\u2019importo <span class=\"_ _3b\"></span>iscritto <span class=\"_ _29\"></span>non abbia subito delle riduzio<span class=\"_ _1\"></span>ni di valore (impairment test).<span class=\"_ _1\"></span> Qualora  l\u2019importo  residuale  derivante <span class=\"_ _2c\"> </span>dall\u2019allocaz<span class=\"_ _1\"></span>ione  del  valore <span class=\"_ _2c\"> </span>d\u2019acquist<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span><span class=\"ff2\">risult<span class=\"_ _1\"></span>asse  negativo,  cd. </span>badwill, <span class=\"_ _3\"></span>esso <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>riconosciut<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>bene<span class=\"_ _0\"></span>ficio <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>230 <span class=\"_ _3\"></span>\u201cAltri <span class=\"_ _3\"></span>oneri/proventi di gestione\u201d.<span class=\"_ _324\"> </span>Criteri di redazione dell\u2019informativa di set<span class=\"_ _1\"></span>tore<span class=\"ff12\"> </span>L\u2019informativa di settore del Gruppo B<span class=\"_ _0\"></span>anco Desio, in conformit\u00e0 ai <span class=\"_ _0\"></span>requisiti informativi del principio IFRS<span class=\"_ _0\"></span> 8, si basa <span class=\"_ _2d\"> </span>sugli <span class=\"_ _2c\"> </span>elementi <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2c\"> </span>management <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>nel <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>istema <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>reporting <span class=\"_ _2d\"> </span>interno <span class=\"_ _2c\"> </span>tramite <span class=\"_ _2d\"> </span>cui <span class=\"_ _2c\"> </span>monitora l\u2019andamento dei risultati <span class=\"_ _1\"></span>e assume le deci<span class=\"ff2\">sioni opera<span class=\"_ _1\"></span>tive in merito alle ris<span class=\"_ _1\"></span>orse da allocare.<span class=\"_ _1\"></span> </span>La <span class=\"_ _2\"></span>struttura <span class=\"_ _2\"></span>organizz<span class=\"_ _1\"></span>ativa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>direzionale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>articola <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>settori: <span class=\"_ _2\"></span>Bancario <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Parabancari<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> Ai fini de<span class=\"_ _0\"></span>lla predisposizione di detta informativa i <span class=\"_ _0\"></span>risultati economici e <span class=\"_ _0\"></span>patrimoniali attribuit<span class=\"_ _1\"></span>i ai diversi sett<span class=\"_ _0\"></span>ori di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>determinati <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>base <span class=\"_ _2c\"> </span>ai <span class=\"_ _2d\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>co<span class=\"_ _1\"></span>ntabili <span class=\"_ _2d\"> </span>uti<span class=\"_ _1\"></span>lizzati <span class=\"_ _2d\"> </span>nella <span class=\"_ _2c\"> </span>redazione <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>presentaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>del bilancio <span class=\"_ _a8\"> </span>consolidato. <span class=\"_ _a7\"> </span>L\u2019utilizzo <span class=\"_ _a8\"> </span>degli <span class=\"_ _a8\"> </span>stessi <span class=\"_ _a7\"> </span>criteri <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>rendico<span class=\"_ _1\"></span>ntazione <span class=\"_ _a8\"> </span>consente <span class=\"_ _a8\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _a8\"> </span>pi\u00f9 <span class=\"_ _a8\"> </span>a<span class=\"_ _1\"></span>gevole riconciliazione dei <span class=\"_ _2\"></span>dati<span class=\"_ _1\"></span> sett<span class=\"_ _0\"></span>oriali con <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>conso<span class=\"_ _1\"></span>lidati. <span class=\"_ _0\"></span>Si <span class=\"_ _0\"></span>evidenzia, inoltre, <span class=\"_ _2\"></span>che al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di rappresentare <span class=\"_ _2\"></span>pi\u00f9<span class=\"_ _1\"></span> efficacemente <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>risultati <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>eglio <span class=\"_ _3b\"></span>comprenderne <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>componenti <span class=\"_ _3b\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>li <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3b\"> </span>generati, <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>saldi <span class=\"_ _3b\"> </span>per ciascun <span class=\"_ _29\"></span>settore <span class=\"_ _29\"></span>oggetto <span class=\"_ _3b\"></span>di <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span>rmativa <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>lordo <span class=\"_ _3\"></span>delle <span class=\"_ _3b\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _3b\"></span>cons<span class=\"_ _1\"></span>olidamento <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span> delle elisioni infragruppo; u<span class=\"_ _1\"></span>na specifica colonna denominata <span class=\"_ _1\"></span>\u201cRettifiche di consoli<span class=\"_ _1\"></span>damento\u201d consente la riconduzione al dato consolidato.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span>4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> 12 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie di<span class=\"_ _1\"></span> negoziazione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Criteri di iscrizione e classif<span class=\"_ _1\"></span>icazione Gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>emissione a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>senza <span class=\"_ _1\"></span>considerare <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>proventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>transazione direttamente imputabili agli s<span class=\"_ _1\"></span>tessi. Sono iscritti in questa voce, in parti<span class=\"_ _1\"></span>colare, gli strumenti derivati di negoziazio<span class=\"_ _1\"></span>ne con <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _1\"></span></span> negativo.<span class=\"ff3\"> </span>Criteri di valutazione e di rilevaz<span class=\"_ _1\"></span>ione delle componenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>trazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Conto Economico. Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-679": {
   "value": "1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span>2 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto sulla redditivit\u00e0 comple<span class=\"_ _1\"></span>ssiva (FVOCI)<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _40\"> </span>incluse <span class=\"_ _47\"> </span>nella <span class=\"_ _40\"> </span>presente <span class=\"_ _47\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _47\"> </span>le <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _40\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>che <span class=\"_ _47\"> </span>soddisfano <span class=\"_ _40\"> </span>entrambe <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>seguenti condizioni: \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sseduta <span class=\"_ _3b\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _3b\"> </span>di <span class=\"_ _2d\"> </span><span class=\"ff6\">business<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>obiettivo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _3f\"> </span>sia </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente che mediant<span class=\"_ _1\"></span>e la vendita (HTCS) e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). Sono inoltre inclusi nella voce gli <span class=\"_ _0\"></span>strumenti di capitale, non detenuti per finalit\u00e0 di negoziazione, per cui al momento <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>rilevazione <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>esercitata <span class=\"_ _2c\"> </span>l\u2019opzione <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>designazione <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2c\"> </span>con </span></span>impatto sulla redditivit\u00e0<span class=\"_ _1\"></span> complessiva (<span class=\"ff6\">FVOCI o<span class=\"_ _1\"></span>ption</span><span class=\"ls16\">).</span> In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debito <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riconducibili <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">bus<span class=\"_ _1\"></span>iness</span> <span class=\"_ _3\"></span>HTCS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>superato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>test </span></span>SPPI; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le interessenze <span class=\"_ _1\"></span>azionarie, non <span class=\"_ _1\"></span>qualificabili <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>controllo, collegamento e contr<span class=\"_ _1\"></span>ollo congiunto, <span class=\"_ _1\"></span>che non </span></span>sono deten<span class=\"_ _0\"></span>ute con <span class=\"_ _2\"></span>finalit\u00e0 di ne<span class=\"_ _0\"></span>goziazione, per <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esercitata l\u2019opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>designazione al <span class=\"ff6\">fair<span class=\"_ _0\"></span> </span>value <span class=\"ff5\">con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (\u201c<span class=\"_ _1\"></span></span>FVOCI option<span class=\"ff5\">\u201d).<span class=\"ff2\"> </span></span>Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"ff2\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie potranno <span class=\"_ _0\"></span>essere riclassificate <span class=\"_ _0\"></span>dalla categor<span class=\"_ _1\"></span>ia valutata <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> con <span class=\"_ _0\"></span>impatto sulla <span class=\"_ _0\"></span>redditivit\u00e0 </span></span>complessiva <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>una <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _3b\"> </span>cat<span class=\"_ _1\"></span>egorie <span class=\"_ _3b\"> </span>previ<span class=\"_ _1\"></span>ste <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _3\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span><span class=\"ls2a\">o <span class=\"_ _3b\"> </span></span></span>Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _29\"></span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3b\"> </span>a <span class=\"_ _29\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span><span class=\"ff2\">). <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di </span>trasferimento \u00e8 rappresentato dal <span class=\"ff6\">fair value</span> al momento della riclassifica e gli effetti della <span class=\"_ _0\"></span>stessa operano in <span class=\"_ _3\"></span>maniera <span class=\"_ _3\"></span>prospettica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassificaz<span class=\"_ _1\"></span>ione. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassifica <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>in oggetto a quella del costo <span class=\"ff5\">ammor<span class=\"_ _1\"></span>tizzato, l\u2019utile (perdita) cumulato rilevato nella riserv<span class=\"_ _1\"></span>a da valutazione \u00e8 </span>portato a <span class=\"_ _1\"></span>rettifica del <span class=\"_ _1\"></span><span class=\"ff6\">fair value</span> <span class=\"ff5\">dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>della riclassificazione. Nel <span class=\"_ _1\"></span>caso invece di </span>riclassifica <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>categori<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>impatto<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>l'utile <span class=\"_ _2d\"> </span>(perdita) <span class=\"_ _2c\"> </span>cumulato rilevato <span class=\"_ _3d\"> </span>precedentemente <span class=\"_ _40\"> </span>nella <span class=\"_ _3d\"> </span>riserva <span class=\"_ _40\"> </span>da <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>riclass<span class=\"_ _1\"></span>ificato <span class=\"_ _3d\"> </span>dal <span class=\"_ _3d\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _3d\"> </span>netto <span class=\"_ _40\"> </span>all'utile (perdita) d'esercizio. Criteri di iscrizione L\u2019iscrizione iniziale delle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie \u00e8 effettuat<span class=\"_ _1\"></span>a alla data di regol<span class=\"_ _1\"></span>amento per i titoli<span class=\"_ _1\"></span> di debito e per i titoli di capitale.<span class=\"_ _0\"></span><span class=\"ls0\"> </span>All\u2019atto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>contabilizzate <span class=\"_ _29\"></span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"> </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"></span>redditivit\u00e0 </span></span>complessiva, <span class=\"_ _0\"></span>comprensivo <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>o p<span class=\"_ _0\"></span>roventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transazione <span class=\"_ _2\"></span>direttamente <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _0\"></span>allo <span class=\"_ _2\"></span>strumento <span class=\"_ _0\"></span>stesso. Criteri di valutazione Successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _29\"></span>classificate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 complessiva, <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di capitale, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Economico<span class=\"_ _1\"></span> </span></span>degli <span class=\"_ _10\"> </span>impatti <span class=\"_ _a8\"> </span>derivanti <span class=\"_ _a8\"> </span>dall\u2019applicazione <span class=\"_ _10\"> </span>del <span class=\"_ _a8\"> </span>costo <span class=\"_ _a8\"> </span>ammortizzato, <span class=\"_ _a8\"> </span>degli <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>dell\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _10\"> </span><span class=\"ls19\">e </span></span></span>dell\u2019eventuale effetto ca<span class=\"_ _1\"></span>mbio, mentre gli al<span class=\"_ _1\"></span>tri utili o<span class=\"_ _1\"></span> perdite derivanti da<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>variazione di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> sono </span></span>rilevati  in  una  specifica  ris<span class=\"_ _1\"></span>erva  di  patrimonio  netto  finch\u00e9  l\u2019attivit\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span><span class=\"ff2\">ia  non  \u00e8  cancellata.  Al<span class=\"_ _324\"> </span></span>momento de<span class=\"_ _0\"></span>lla dismissione, <span class=\"_ _0\"></span>totale o <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>ziale, l\u2019utile <span class=\"_ _2\"></span>o la perdita <span class=\"_ _2\"></span>cumulati nella riserva <span class=\"_ _2\"></span>da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _1\"></span> Gli strumenti di capitale per cui \u00e8 stata effettuata la scelta per la classificazione nella presente categoria<span class=\"_ _1\"></span> sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifica <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>devono <span class=\"_ _2\"></span>essere </span></span>successivamente <span class=\"_ _2\"></span>trasferiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico, <span class=\"_ _0\"></span>neanche <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cessione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>riferibile ai <span class=\"_ _29\"></span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>questione <span class=\"_ _29\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ai relativi dividendi. Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>criteri <span class=\"_ _29\"></span>gi\u00e0 <span class=\"_ _29\"></span>illustr<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>valutate <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>fair<span class=\"_ _1\"></span> </span>value con impatto a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Le <span class=\"_ _3\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>soggette <span class=\"_ _3\"></span>alla verifica <span class=\"_ _3b\"> </span>dell\u2019incremento <span class=\"_ _3b\"> </span>significativo <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>credit<span class=\"_ _1\"></span>izio <span class=\"_ _3b\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>) <span class=\"_ _3b\"> </span>prevista <span class=\"_ _3b\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9, <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>delle Attivit\u00e0 al costo ammortizzato<span class=\"ff2\">, con conse<span class=\"_ _0\"></span>guente rilevazione a Conto Economico di una <span class=\"_ _0\"></span>rettifica di valore </span>a copertura <span class=\"_ _1\"></span>delle perdit<span class=\"_ _1\"></span>e attese. <span class=\"_ _1\"></span>Pi\u00f9 <span class=\"_ _1\"></span>in particol<span class=\"_ _1\"></span>are, sugli <span class=\"_ _1\"></span>strumenti clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span><span class=\"ff6\">stage</span> <span class=\"_ _1\"></span>1 (ossia<span class=\"_ _1\"></span> sulle <span class=\"_ _1\"></span>attivit\u00e0 finanziarie al momento de<span class=\"_ _0\"></span>ll\u2019<span class=\"ff6\">origination<span class=\"_ _1\"></span><span class=\"ff2\">, ove non <span class=\"_ _0\"></span>deteriorate, e sugli <span class=\"_ _0\"></span>strumenti per <span class=\"_ _0\"></span>cui non si \u00e8<span class=\"_ _0\"></span> verificato un </span></span>significativo <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>ini<span class=\"_ _1\"></span>ziale) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>contabilizzata, <span class=\"_ _3\"></span>ad ogni <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff6\">report<span class=\"_ _1\"></span>ing<span class=\"ff2\">, <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nno. <span class=\"_ _0\"></span>Invece, <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _0\"></span>classificat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>in <span class=\"ff6\">stage</span> <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>(<span class=\"ff6\">bonis</span> </span></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>veri<span class=\"_ _1\"></span>ficato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>levazione iniziale) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span><span class=\"ff6\">stage</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">3 <span class=\"_ _2d\"> </span>(esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>deteriorate) <span class=\"_ _2d\"> </span>viene <span class=\"_ _3f\"> </span>contabil<span class=\"_ _1\"></span>izzata <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>perdita <span class=\"_ _2d\"> </span>attesa <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019intera <span class=\"_ _2d\"> </span>vita </span>residua dello strumento finanziario. Non s<span class=\"_ _1\"></span>ono assoggettati al processo di <span class=\"_ _1\"></span><span class=\"ff6\">impa<span class=\"_ _1\"></span>irment</span> <span class=\"ls7\">i titoli di capitale<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span>Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>3 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _1\"></span>incluse <span class=\"_ _3\"></span>nella pr<span class=\"_ _1\"></span>esente <span class=\"_ _3\"></span>categoria <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>(in <span class=\"_ _3\"></span>particolare <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>di debito) che soddisfano entrambe le s<span class=\"_ _1\"></span>eguenti condizioni:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>posseduta <span class=\"_ _3d\"> </span>secondo <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span><span class=\"ff6\">business<span class=\"ff2\">  il<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>cui  obiettivo <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>conseguito </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente (HTC), e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>forme <span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>niche <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esentano <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>paragraf<span class=\"_ _0\"></span>o </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _1\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>nelle div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rme <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entano <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito che<span class=\"_ _0\"></span> presentano i requisiti di c<span class=\"_ _0\"></span>ui al parag<span class=\"_ _0\"></span>rafo precedente<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span></span>Secondo <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _1\"></span>generali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>previste <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riclassificaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _3\"></span>non sono ammesse <span class=\"_ _1\"></span>riclassifiche vers<span class=\"_ _1\"></span>o altre <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie sal<span class=\"_ _1\"></span>vo il <span class=\"_ _1\"></span>caso in cui <span class=\"_ _1\"></span>l\u2019entit\u00e0 <span class=\"_ _1\"></span>modifichi<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">business</span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>casi, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ci <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>siano altamente <span class=\"_ _2\"></span>infreque<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>potranno <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>dalla categoria <span class=\"_ _2\"></span>valutata al <span class=\"_ _2\"></span>costo ammortizzato in una delle altre due categorie previste dall\u2019I<span class=\"_ _1\"></span><span class=\"ff2\">FRS 9 (<span class=\"ff6\">Attivit\u00e0 finanziari<span class=\"_ _1\"></span>e valutate al fair value </span></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ls2a\">o </span></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto<span class=\"_ _324\"> </span>economico<span class=\"ff2\">). <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rappresentato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span></span>fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>momento della <span class=\"_ _1\"></span>riclas<span class=\"_ _1\"></span>sificazione <span class=\"_ _1\"></span>e </span>gli effetti della riclassificaz<span class=\"_ _1\"></span>ione operano in maniera prospettica a parti<span class=\"_ _1\"></span>re dalla data di riclassificazione. Gli utili <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>anti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>differenza <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>dell'attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico nel <span class=\"_ _2\"></span>caso di ric<span class=\"_ _0\"></span>lassifica tra <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al <span class=\"_ _2\"></span>fair value </span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff5\">e <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Patrimo<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>netto, <span class=\"_ _29\"></span>nell\u2019ap</span>pos<span class=\"_ _1\"></span>ita <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutazione, <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di </span>riclassifica tra l<span class=\"_ _1\"></span>e <span class=\"ff6\">Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva<span class=\"_ _3\"></span></span>.<span class=\"_ _0\"></span> Criteri di iscrizione L\u2019iscrizione <span class=\"_ _29\"></span>iniziale <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>avviene <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>regolamento <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>titoli <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>debito <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>alla data di <span class=\"_ _2\"></span>erogazio<span class=\"_ _1\"></span>ne nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span>crediti. A<span class=\"_ _0\"></span>ll\u2019atto della <span class=\"_ _0\"></span>rilevazione iniziale le <span class=\"_ _2\"></span>attivit\u00e0 sono contabilizzate al <span class=\"ff6\">fair </span>value<span class=\"ff2\">, comprensivo dei co<span class=\"_ _1\"></span>sti o proventi di transazione direttamente attribuib<span class=\"_ _1\"></span>ili allo str<span class=\"_ _1\"></span>umento stesso.<span class=\"_ _1\"></span> </span>In particolare, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quel che <span class=\"_ _0\"></span>attiene ai <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti, la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>erogazione normalmente <span class=\"_ _0\"></span>coincide con <span class=\"_ _2\"></span>la data di sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>coincidenza <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>chi, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto si  provvede  ad  iscrivere  un  impegno  ad  erogare<span class=\"_ _1\"></span>  fondi  che  si  chiude  alla  data  di  erogazio<span class=\"_ _1\"></span>ne  del finanziamento. <span class=\"_ _3\"></span>L\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span></span></span>dello <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>all\u2019ammontar<span class=\"_ _1\"></span>e erogato, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>prezzo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _3\"></span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi/proventi <span class=\"_ _29\"></span>direttamente <span class=\"_ _29\"></span>riconducibili <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>singolo credito e determinabili sin dall\u2019o<span class=\"_ _1\"></span>rigine dell\u2019operazione, ancorch\u00e9 liquidati in un momento s<span class=\"_ _1\"></span>uccessivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Sono <span class=\"_ _1\"></span>esclusi <span class=\"_ _3\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>endo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>caratteris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>suddette, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimbors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>della controparte debitrice o sono inquadrabi<span class=\"_ _1\"></span>li tra i normali costi<span class=\"_ _1\"></span> interni di carattere amministrativo.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _8e\"> </span>alla <span class=\"_ _8e\"> </span>ril<span class=\"_ _1\"></span>evazione <span class=\"_ _8e\"> </span>iniziale, <span class=\"_ _8e\"> </span>le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _8e\"> </span>in <span class=\"_ _8e\"> </span>esame <span class=\"_ _8e\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _8e\"> </span>valutate <span class=\"_ _8e\"> </span>al <span class=\"_ _8e\"> </span>cos<span class=\"_ _1\"></span>to ammortizzato, <span class=\"_ _3\"></span>utilizzando il <span class=\"_ _1\"></span>metodo <span class=\"_ _3\"></span>del tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _1\"></span>effettivo: <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>ammontare pari al valore di prima iscrizione diminuito dei<span class=\"_ _1\"></span> <span class=\"ff5\">rimborsi di capitale, pi\u00f9 o<span class=\"_ _1\"></span> meno l\u2019ammortamento cumulato </span>(calcolato <span class=\"_ _1\"></span>col <span class=\"_ _1\"></span>richiamato <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di interesse <span class=\"_ _1\"></span>effettivo) <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>importo <span class=\"_ _1\"></span>iniziale e <span class=\"_ _1\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _1\"></span>(riconducibile <span class=\"_ _3\"></span>tipicamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>costi/proventi <span class=\"_ _1\"></span>imputat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttam<span class=\"_ _3\"></span><span class=\"ff2\">ente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>singola </span>attivit\u00e0) e quindi nettato delle rettifiche di valore.<span class=\"_ _3\"></span> Il tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse effettivo <span class=\"_ _1\"></span>\u00e8 individuato <span class=\"_ _1\"></span>calcolando <span class=\"_ _1\"></span>il ta<span class=\"_ _1\"></span>sso che <span class=\"_ _1\"></span>eguaglia il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>futuri dell\u2019attivit\u00e0,  per  capitale  ed <span class=\"_ _2c\"> </span>inter<span class=\"_ _1\"></span>esse,  all\u2019ammontare  erogato  inclusivo  dei  costi/proventi  ricondotti all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>finanziaria <span class=\"_ _3f\"> </span>medesima. <span class=\"_ _2d\"> </span>Ta<span class=\"_ _1\"></span><span class=\"ff2\">le <span class=\"_ _3f\"> </span>modal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>contabi<span class=\"_ _1\"></span>lizzazione, <span class=\"_ _3f\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>finanziaria, </span>consente  di <span class=\"_ _3d\"> </span>dis<span class=\"_ _1\"></span>tribuire <span class=\"_ _3d\"> </span>l\u2019effetto <span class=\"_ _3d\"> </span>economico <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>cos<span class=\"_ _1\"></span>ti/proventi <span class=\"_ _3d\"> </span>direttamente <span class=\"_ _3d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un\u2019attivit\u00e0 finanziaria lungo la sua vita residua attesa.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzato <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>(valorizzate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>storico) <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>tenere <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>curabile <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>dell\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>logica<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dell\u2019at<span class=\"_ _1\"></span>tualizzazione, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quelle senza una scadenza definita<span class=\"_ _1\"></span> e per i crediti a revoca.<span class=\"_ _1\"></span> I <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>sono strettamente <span class=\"_ _2\"></span>connessi all\u2019inclusione <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>tre stadi di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>io <span class=\"_ _3f\"> </span>(c.d. <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">stage</span>\u201d) <span class=\"_ _3b\"> </span>previsti <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3f\"> </span>9, <span class=\"_ _3f\"> </span>l\u2019ult<span class=\"_ _1\"></span>imo <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>quali <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">stage<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>3) <span class=\"_ _3b\"> </span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span>finanziarie deteriorate e i restanti <span class=\"_ _1\"></span>(<span class=\"ff6\">stage</span> 1 e 2) le atti<span class=\"_ _1\"></span>vit\u00e0 finanzia<span class=\"_ _1\"></span>rie in <span class=\"ff6\">bonis</span>. Con riferimento <span class=\"_ _1\"></span>alla rappresentazione contabil<span class=\"_ _1\"></span>e dei suddetti <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>valutativi, le rettifiche <span class=\"_ _1\"></span>di valo<span class=\"_ _1\"></span>re riferite a questa tipologia di atti<span class=\"_ _1\"></span>vit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto dell\u2019is<span class=\"_ _1\"></span>crizione iniziale, per un ammontare pari alla perdita attesa a <span class=\"_ _1\"></span>dodici mesi;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _d7\"> </span>della <span class=\"_ _d7\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _d3\"> </span>successiva <span class=\"_ _d7\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _d7\"> </span>ove <span class=\"_ _d7\"> </span>il <span class=\"_ _d7\"> </span>rischio <span class=\"_ _d7\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>non <span class=\"_ _d3\"> </span>sia <span class=\"_ _d7\"> </span>ris<span class=\"_ _1\"></span>ultato </span></span>significativamente <span class=\"_ _235\"> </span>incrementato <span class=\"_ _5b\"> </span>rispetto <span class=\"_ _235\"> </span>all\u2019iscrizione <span class=\"_ _235\"> </span>iniz<span class=\"_ _1\"></span>iale, <span class=\"_ _d6\"> </span>in <span class=\"_ _5b\"> </span>relazione <span class=\"_ _235\"> </span>alle <span class=\"_ _235\"> </span>variazio<span class=\"_ _1\"></span>ni dell\u2019ammontare delle rettifi<span class=\"_ _1\"></span>che di valore per perdite attese nei<span class=\"_ _1\"></span><span class=\"ff2\"> dodici mesi s<span class=\"_ _1\"></span>uccessivi; </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto della <span class=\"_ _0\"></span>valutazione s<span class=\"_ _0\"></span>uccessiva de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0, ove <span class=\"_ _0\"></span>il ri<span class=\"_ _0\"></span>schio creditizio <span class=\"_ _2\"></span>sia risultato <span class=\"_ _0\"></span>significativamente<span class=\"_ _324\"> </span></span></span>incrementato <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _2\"></span>all\u2019iscrizione <span class=\"_ _0\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rettif<span class=\"_ _1\"></span>iche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>perdite attese riferibili all\u2019intera vi<span class=\"_ _1\"></span>ta residua prevista contrattualmente per l\u2019<span class=\"_ _1\"></span>attivit\u00e0;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>successiva <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _3b\"> </span>ove <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tale <span class=\"_ _3b\"></span>incremento <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>poi </span></span>venuta <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>no, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>all\u2019adeguamento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cumulate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>del passaggio <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>una <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>esidua <span class=\"_ _3b\"> </span>dello <span class=\"_ _3b\"> </span>strumento <span class=\"_ _3b\"> </span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>\u201d) <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"></span>una <span class=\"_ _3b\"> </span>a dodici mesi. Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>in esame, <span class=\"_ _1\"></span>ove <span class=\"_ _1\"></span>risultino <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span><span class=\"ff6\">bonis</span>, sono <span class=\"_ _1\"></span>sottoposte <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>valutazione, <span class=\"_ _1\"></span>volta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire le rettifiche di valore da ril<span class=\"_ _1\"></span>evare in bilancio, a liv<span class=\"_ _1\"></span>ello di singolo rappo<span class=\"_ _1\"></span>rto creditizio (o \u201c<span class=\"_ _1\"></span><span class=\"ff6\">tr<span class=\"_ _1\"></span>anche</span>\u201d di titolo), in<span class=\"_ _1\"></span> funzione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentati <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span><span class=\"ff6\">probability <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>default</span> <span class=\"_ _1\"></span>(PD), <span class=\"_ _3\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>oss <span class=\"_ _1\"></span>given <span class=\"_ _3\"></span>default<span class=\"ff2\"> <span class=\"_ _1\"></span>(LGD) <span class=\"_ _1\"></span>ed </span></span>exposure <span class=\"_ _8e\"> </span>at <span class=\"_ _10\"> </span>default<span class=\"ff2\"> <span class=\"_ _10\"> </span>(EAD), <span class=\"_ _10\"> </span>derivati <span class=\"_ _8e\"> </span>dai <span class=\"_ _10\"> </span>modelli <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _10\"> </span>interno <span class=\"_ _10\"> </span>in <span class=\"_ _8e\"> </span>uso <span class=\"_ _10\"> </span>(</span>Credit <span class=\"_ _8e\"> </span>Rating <span class=\"_ _10\"> </span>System<span class=\"ff2 ls16\">) </span>opportunamente corretti per tener conto d<span class=\"_ _1\"></span>elle previsio<span class=\"_ _1\"></span>ni del principio contabil<span class=\"_ _1\"></span>e IFRS 9. Qualora oltre <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un increm<span class=\"_ _0\"></span>ento significativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>si riscontrano <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>ogg<span class=\"_ _1\"></span>ettive evidenze di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"> </span>viene <span class=\"_ _29\"></span>misurato <span class=\"_ _3b\"> </span>come <span class=\"_ _29\"></span>differenza <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>contabile dell\u2019attivit\u00e0 (clas<span class=\"_ _1\"></span>sificata come <span class=\"_ _1\"></span>\u201cdeteriora<span class=\"_ _1\"></span>ta\u201d, al<span class=\"_ _1\"></span> pari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>gli altri <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>intercorrenti con <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>edesima controparte) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>timati, <span class=\"_ _2d\"> </span>scontati <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>effettivo originario. L\u2019import<span class=\"_ _1\"></span>o della perdita, da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>a Conto Economico, <span class=\"_ _1\"></span>\u00e8 def<span class=\"_ _1\"></span><span class=\"ff2\">inito <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>di un processo <span class=\"_ _1\"></span>di </span>valutazione <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>tica <span class=\"_ _2\"></span>o determinato <span class=\"_ _2\"></span>per categ<span class=\"_ _0\"></span>orie <span class=\"_ _0\"></span>omogenee <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _2\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>ogni posizione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span><span class=\"ff6\">forward <span class=\"_ _3\"></span>looking</span> <span class=\"_ _3\"></span><span class=\"ff5\">con <span class=\"_ _3\"></span>l\u2019inclusione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>possibili <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>alternativi <span class=\"_ _3\"></span>di </span>recupero (\u201c<span class=\"ff6\">disposal scena<span class=\"_ _1\"></span>rio</span>\u201d).<span class=\"ff2\"> </span>Rientrano <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>attribuito <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tatus<span class=\"ff2\"> <span class=\"_ _1\"></span>di </span></span>sofferenza, inadempienza<span class=\"_ _1\"></span> probabil<span class=\"_ _1\"></span>e o di <span class=\"_ _1\"></span>scaduto/sconfinante da <span class=\"_ _1\"></span>oltre nov<span class=\"_ _1\"></span>anta <span class=\"_ _1\"></span>giorni secondo <span class=\"_ _1\"></span>le regole<span class=\"_ _1\"></span> di Banca d\u2019Italia, coerenti con la normati<span class=\"_ _1\"></span>va IAS/IFRS e di vigilanza europea.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tengono conto <span class=\"_ _2\"></span>dei tempi <span class=\"_ _0\"></span>di recupe<span class=\"_ _0\"></span>ro attesi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del pre<span class=\"_ _0\"></span>sumibile valore <span class=\"_ _0\"></span>di realiz<span class=\"_ _0\"></span>zo delle<span class=\"_ _0\"></span> eventuali garanzie. Il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>effettivo <span class=\"_ _3\"></span>originario <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rimane <span class=\"_ _3\"></span>invariato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>intervenuta <span class=\"_ _3\"></span>una ristrutturazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>abbia comportato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattuale <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>qualora il rapporto divenga, nella pratica, i<span class=\"_ _1\"></span>nfrutti<span class=\"_ _1\"></span>fero di interessi contrattuali. Qualora <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>motivi <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>siano <span class=\"_ _1\"></span>rimos<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>nto <span class=\"_ _3\"></span>verificatosi <span class=\"_ _3\"></span>successivamente alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>riprese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>imputazione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto Economico. <span class=\"_ _3b\"></span>La <span class=\"_ _3b\"> </span>ripresa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"></span>pu\u00f2 <span class=\"_ _3b\"></span>eccedere <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>costo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ammortizzato <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3b\"></span>finanziario avrebbe avuto in assenza di precedenti rettif<span class=\"_ _1\"></span>iche.<span class=\"_ _1\"></span> I ripristini di valore conn<span class=\"_ _0\"></span>essi con il trascorrere del te<span class=\"_ _0\"></span>mpo sono appostati nel margine<span class=\"_ _0\"></span> di interesse.<span class=\"ls0\"> </span>I crediti <span class=\"_ _1\"></span>per interessi <span class=\"_ _1\"></span>di mora <span class=\"_ _1\"></span>maturati s<span class=\"_ _1\"></span>u attivit\u00e0 <span class=\"_ _1\"></span>deteriorate sono rilevati <span class=\"_ _1\"></span>solo al <span class=\"_ _3\"></span>momento del loro <span class=\"_ _1\"></span>incasso effettivo. In <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _1\"></span>casi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>condizioni contrattuali originarie <span class=\"_ _0\"></span>sono oggetto <span class=\"_ _2\"></span>di successiva modifica per <span class=\"_ _2\"></span>volo<span class=\"_ _1\"></span>nt\u00e0 de<span class=\"_ _0\"></span>lle parti del <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atto. Quando, nel corso della vita <span class=\"_ _1\"></span>di uno strumen<span class=\"_ _1\"></span>to, le clausole <span class=\"_ _1\"></span>contrattuali <span class=\"_ _1\"></span>sono oggetto di modi<span class=\"_ _1\"></span>fica occorre verificar<span class=\"_ _1\"></span>e se <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _2c\"> </span>originaria <span class=\"_ _2c\"> </span>deve <span class=\"_ _2c\"> </span>continuare <span class=\"_ _2c\"> </span>ad <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>rilevata <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>se, <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>contrario<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>strumento originario <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere oggetto <span class=\"_ _3\"></span>di cancellazione <span class=\"_ _3\"></span>dal bila<span class=\"_ _1\"></span>ncio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">derecognition</span>) <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debba essere <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>un nuovo strumento finanziario.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>ge<span class=\"_ _0\"></span>nerale, <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>modifiche <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>un\u2019attivit\u00e0 <span class=\"_ _47\"> </span>finanziaria <span class=\"_ _47\"> </span>conducono <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>cancellazione <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>stessa <span class=\"_ _47\"> </span>ed all\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>nuova at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>\u201csost<span class=\"_ _0\"></span>anziali\u201d. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>circa <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>\u201csostanzialit\u00e0\u201d <span class=\"_ _3\"></span>della modifica <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>considerando <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>ativi <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>quantitativi. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>alcuni casi,  infatti, <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>\u00e0  risul<span class=\"_ _0\"></span>tare <span class=\"_ _2c\"> </span>chiaro,  senza  il <span class=\"_ _2c\"> </span>ricorso  a <span class=\"_ _2c\"> </span>complesse  analisi,  che <span class=\"_ _2c\"> </span>i  cambiamenti  introdotti modificano <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _1\"></span>e/o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>determinata <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>mentre, in <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>casi, <span class=\"_ _3\"></span>dovranno <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>svolte <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>(anche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _29\"></span>quantitativo) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>apprez<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>effetti delle stesse e<span class=\"_ _0\"></span> verificare la ne<span class=\"_ _0\"></span>cessi<span class=\"ff5\">t\u00e0 di procedere o <span class=\"_ _0\"></span>meno alla can<span class=\"_ _0\"></span>cellazione dell\u2019attivit\u00e0 ed alla iscrizione<span class=\"_ _0\"></span> </span>di un nuovo strumento finanziario<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>(quali-<span class=\"ff5\">quantitati<span class=\"_ _1\"></span>ve) <span class=\"_ _1\"></span>volte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201csostanzial<span class=\"_ _1\"></span>it\u00e0\u201d <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>apportate ad </span>un\u2019attivit\u00e0 finanziaria, <span class=\"_ _1\"></span>dovranno pertanto considerare:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">le <span class=\"_ _47\"> </span>finali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>cui <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>modifiche <span class=\"_ _8d\"> </span>sono <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _47\"> </span>effe<span class=\"_ _1\"></span>ttuate: <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>esempio, <span class=\"_ _8d\"> </span>rinegoz<span class=\"_ _1\"></span>iazioni <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>mot<span class=\"_ _1\"></span>ivi </span></span>commerciali e concessioni per difficolt\u00e0<span class=\"_ _1\"></span> finanziarie della controparte:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _3b\"> </span>prime, <span class=\"_ _3f\"> </span>volte <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201ctrattenere\u201d <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>edono <span class=\"_ _3f\"> </span>coinvolto <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>debitore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>versa <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>una </span></span>situazione <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _47\"> </span>finanziaria. <span class=\"_ _8d\"> </span>In <span class=\"_ _47\"> </span>questa <span class=\"_ _8d\"> </span>casistica <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>incluse <span class=\"_ _47\"> </span>tutte <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _47\"> </span>di rinegoziazione <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>volte ad <span class=\"_ _2\"></span>adeguare <span class=\"_ _0\"></span>l\u2019onerosit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>alle<span class=\"ff2\"> condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato. <span class=\"_ _0\"></span>Tali </span>operazioni <span class=\"_ _2d\"> </span>compo<span class=\"_ _1\"></span>rtano <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>condizioni <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>riginarie <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto, <span class=\"_ _2d\"> </span>solitamente richieste <span class=\"_ _3d\"> </span>dal <span class=\"_ _40\"> </span>debitore, <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>attiene <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>aspetti <span class=\"_ _40\"> </span>connessi <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>onerosit\u00e0 <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>debito, <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>un conseguente <span class=\"_ _3\"></span>beneficio <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>debito<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stesso. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>linea <span class=\"_ _3\"></span>generale <span class=\"_ _29\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tiene <span class=\"_ _3\"></span>che, <span class=\"_ _29\"></span>ogni qualvolta la banca effettui una rinegoziaz<span class=\"_ _1\"></span>ione al fine di evitare di perder<span class=\"_ _1\"></span>e il proprio cliente, tale rinegoziazione debba essere considerata come sostanziale in quanto, ove non fosse <span class=\"_ _0\"></span>effettuata, il cliente potrebbe <span class=\"_ _0\"></span>finanziarsi presso un altro <span class=\"_ _0\"></span>intermediario e la <span class=\"_ _0\"></span>banca subirebbe un <span class=\"_ _0\"></span>decremento dei ricavi futuri previsti;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _2\"></span>seconde, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>\u201cragioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>creditizio\u201d <span class=\"_ _2\"></span>(misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rbearance), <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riconducibili </span></span>al tentativo <span class=\"_ _1\"></span>della banca <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massimizzare <span class=\"_ _1\"></span>il recovery dei <span class=\"_ _1\"></span>cash flow<span class=\"_ _1\"></span> del credito<span class=\"_ _1\"></span> originario. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>rischi e i  bene<span class=\"_ _0\"></span>fici  sottostanti,  successivamente <span class=\"_ _2c\"> </span>alle  modifi<span class=\"_ _1\"></span>che,  di <span class=\"_ _2c\"> </span>norma,  non  sono  sostanzialmente trasferiti  e, <span class=\"_ _2d\"> </span>conseguentemente, <span class=\"_ _2c\"> </span>la  rappresentazione <span class=\"_ _2c\"> </span>contabile  \u00e8 <span class=\"_ _2d\"> </span>qu<span class=\"_ _1\"></span>ella <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _2c\"> </span>tramite  il \u201cmodification <span class=\"_ _2\"></span>accounting\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>implica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>imm<span class=\"_ _1\"></span>ediata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>voc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>economico </span>\u201c140. <span class=\"_ _2d\"> </span>\u201cUtili/perdite <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>modifiche <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>senza <span class=\"_ _3f\"> </span>cancellazio<span class=\"_ _1\"></span>ni\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>valore contabile e valore attual<span class=\"_ _1\"></span>e dei flussi di cass<span class=\"_ _1\"></span>a modificati s<span class=\"_ _1\"></span>contati al tasso di interess<span class=\"_ _1\"></span>e originario <span class=\"_ _3\"></span>- <span class=\"ls116\">e </span>non tramite la derecognition;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la <span class=\"_ _3\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _29\"></span>elementi <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>gettivi <span class=\"_ _3\"></span>(\u201ct<span class=\"_ _1\"></span>rigger\u201d) <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _3\"></span>e/o <span class=\"_ _29\"></span>sui <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi </span></span>contrattuali <span class=\"_ _3\"></span>dello <span class=\"_ _1\"></span>strumento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>(quali, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>esempio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _0\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>divisa <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>la modifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esposti, <span class=\"_ _2\"></span>ove <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>reli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>commodity), che <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>ritiene <span class=\"_ _47\"> </span>comportino <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>derecognition <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>considerazione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>loro <span class=\"_ _47\"> </span>impatto <span class=\"_ _47\"> </span>(atteso <span class=\"_ _47\"> </span>come significativo) sui flussi contrattuali ori<span class=\"_ _1\"></span>ginari. Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>genera <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>traslazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> transazione <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _29\"></span>accessori <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>anzich\u00e9 <span class=\"_ _29\"></span>movimentare <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conto economico dell\u2019esercizio di pr<span class=\"_ _1\"></span>ima iscrizione.<span class=\"ff2\"> </span>Gli <span class=\"_ _3\"></span>interessi <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>maturano <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>effetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>deteriorati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>a conto economico nella voce interessi at<span class=\"_ _1\"></span>tivi.<span class=\"_ _1\"></span> Gli effetti derivanti dalle valutazio<span class=\"_ _1\"></span>ni analitiche e collettive sono imputati a <span class=\"_ _1\"></span>conto economico.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>originario <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>ripristinato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>venir <span class=\"_ _29\"></span>meno <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>motivi <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>ret<span class=\"_ _1\"></span>tifica <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>effettuata, rilevandone gli effetti a conto economico.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>acq<span class=\"_ _1\"></span>uistati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aggr<span class=\"_ _1\"></span>egazione <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con <span class=\"_ _0\"></span>effetto a conto economico lungo la vita del credito in <span class=\"_ _0\"></span>base al proprio piano di <span class=\"ff5\">ammortamento oppure integralmente nell\u2019esercizio in cui il credito </span>viene estinto. I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore sono imputate <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce \u201cRi<span class=\"_ _1\"></span>sultato netto <span class=\"_ _1\"></span>dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>di copertura\u201d, <span class=\"_ _1\"></span>analogamente alle variazioni di fair<span class=\"_ _1\"></span> value dello strumento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _324\"> </span>4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-694": {
   "value": "1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span>2 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto sulla redditivit\u00e0 comple<span class=\"_ _1\"></span>ssiva (FVOCI)<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _40\"> </span>incluse <span class=\"_ _47\"> </span>nella <span class=\"_ _40\"> </span>presente <span class=\"_ _47\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _47\"> </span>le <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _40\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>che <span class=\"_ _47\"> </span>soddisfano <span class=\"_ _40\"> </span>entrambe <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>seguenti condizioni: \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sseduta <span class=\"_ _3b\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _3b\"> </span>di <span class=\"_ _2d\"> </span><span class=\"ff6\">business<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>obiettivo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _3f\"> </span>sia </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente che mediant<span class=\"_ _1\"></span>e la vendita (HTCS) e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). Sono inoltre inclusi nella voce gli <span class=\"_ _0\"></span>strumenti di capitale, non detenuti per finalit\u00e0 di negoziazione, per cui al momento <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>rilevazione <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>esercitata <span class=\"_ _2c\"> </span>l\u2019opzione <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>designazione <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2c\"> </span>con </span></span>impatto sulla redditivit\u00e0<span class=\"_ _1\"></span> complessiva (<span class=\"ff6\">FVOCI o<span class=\"_ _1\"></span>ption</span><span class=\"ls16\">).</span> In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debito <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riconducibili <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">bus<span class=\"_ _1\"></span>iness</span> <span class=\"_ _3\"></span>HTCS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>superato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>test </span></span>SPPI; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le interessenze <span class=\"_ _1\"></span>azionarie, non <span class=\"_ _1\"></span>qualificabili <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>controllo, collegamento e contr<span class=\"_ _1\"></span>ollo congiunto, <span class=\"_ _1\"></span>che non </span></span>sono deten<span class=\"_ _0\"></span>ute con <span class=\"_ _2\"></span>finalit\u00e0 di ne<span class=\"_ _0\"></span>goziazione, per <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esercitata l\u2019opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>designazione al <span class=\"ff6\">fair<span class=\"_ _0\"></span> </span>value <span class=\"ff5\">con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (\u201c<span class=\"_ _1\"></span></span>FVOCI option<span class=\"ff5\">\u201d).<span class=\"ff2\"> </span></span>Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"ff2\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie potranno <span class=\"_ _0\"></span>essere riclassificate <span class=\"_ _0\"></span>dalla categor<span class=\"_ _1\"></span>ia valutata <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> con <span class=\"_ _0\"></span>impatto sulla <span class=\"_ _0\"></span>redditivit\u00e0 </span></span>complessiva <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>una <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _3b\"> </span>cat<span class=\"_ _1\"></span>egorie <span class=\"_ _3b\"> </span>previ<span class=\"_ _1\"></span>ste <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _3\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span><span class=\"ls2a\">o <span class=\"_ _3b\"> </span></span></span>Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _29\"></span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3b\"> </span>a <span class=\"_ _29\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span><span class=\"ff2\">). <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di </span>trasferimento \u00e8 rappresentato dal <span class=\"ff6\">fair value</span> al momento della riclassifica e gli effetti della <span class=\"_ _0\"></span>stessa operano in <span class=\"_ _3\"></span>maniera <span class=\"_ _3\"></span>prospettica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassificaz<span class=\"_ _1\"></span>ione. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassifica <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>in oggetto a quella del costo <span class=\"ff5\">ammor<span class=\"_ _1\"></span>tizzato, l\u2019utile (perdita) cumulato rilevato nella riserv<span class=\"_ _1\"></span>a da valutazione \u00e8 </span>portato a <span class=\"_ _1\"></span>rettifica del <span class=\"_ _1\"></span><span class=\"ff6\">fair value</span> <span class=\"ff5\">dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>della riclassificazione. Nel <span class=\"_ _1\"></span>caso invece di </span>riclassifica <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>categori<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>impatto<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>l'utile <span class=\"_ _2d\"> </span>(perdita) <span class=\"_ _2c\"> </span>cumulato rilevato <span class=\"_ _3d\"> </span>precedentemente <span class=\"_ _40\"> </span>nella <span class=\"_ _3d\"> </span>riserva <span class=\"_ _40\"> </span>da <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>riclass<span class=\"_ _1\"></span>ificato <span class=\"_ _3d\"> </span>dal <span class=\"_ _3d\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _3d\"> </span>netto <span class=\"_ _40\"> </span>all'utile (perdita) d'esercizio. Criteri di iscrizione L\u2019iscrizione iniziale delle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie \u00e8 effettuat<span class=\"_ _1\"></span>a alla data di regol<span class=\"_ _1\"></span>amento per i titoli<span class=\"_ _1\"></span> di debito e per i titoli di capitale.<span class=\"_ _0\"></span><span class=\"ls0\"> </span>All\u2019atto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>contabilizzate <span class=\"_ _29\"></span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"> </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"></span>redditivit\u00e0 </span></span>complessiva, <span class=\"_ _0\"></span>comprensivo <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>o p<span class=\"_ _0\"></span>roventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transazione <span class=\"_ _2\"></span>direttamente <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _0\"></span>allo <span class=\"_ _2\"></span>strumento <span class=\"_ _0\"></span>stesso. Criteri di valutazione Successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _29\"></span>classificate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 complessiva, <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di capitale, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Economico<span class=\"_ _1\"></span> </span></span>degli <span class=\"_ _10\"> </span>impatti <span class=\"_ _a8\"> </span>derivanti <span class=\"_ _a8\"> </span>dall\u2019applicazione <span class=\"_ _10\"> </span>del <span class=\"_ _a8\"> </span>costo <span class=\"_ _a8\"> </span>ammortizzato, <span class=\"_ _a8\"> </span>degli <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>dell\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _10\"> </span><span class=\"ls19\">e </span></span></span>dell\u2019eventuale effetto ca<span class=\"_ _1\"></span>mbio, mentre gli al<span class=\"_ _1\"></span>tri utili o<span class=\"_ _1\"></span> perdite derivanti da<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>variazione di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> sono </span></span>rilevati  in  una  specifica  ris<span class=\"_ _1\"></span>erva  di  patrimonio  netto  finch\u00e9  l\u2019attivit\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span><span class=\"ff2\">ia  non  \u00e8  cancellata.  Al<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>momento de<span class=\"_ _0\"></span>lla dismissione, <span class=\"_ _0\"></span>totale o <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>ziale, l\u2019utile <span class=\"_ _2\"></span>o la perdita <span class=\"_ _2\"></span>cumulati nella riserva <span class=\"_ _2\"></span>da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _1\"></span> Gli strumenti di capitale per cui \u00e8 stata effettuata la scelta per la classificazione nella presente categoria<span class=\"_ _1\"></span> sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifica <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>devono <span class=\"_ _2\"></span>essere </span></span>successivamente <span class=\"_ _2\"></span>trasferiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico, <span class=\"_ _0\"></span>neanche <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cessione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>riferibile ai <span class=\"_ _29\"></span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>questione <span class=\"_ _29\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ai relativi dividendi. Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>criteri <span class=\"_ _29\"></span>gi\u00e0 <span class=\"_ _29\"></span>illustr<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>valutate <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>fair<span class=\"_ _1\"></span> </span>value con impatto a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Le <span class=\"_ _3\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>soggette <span class=\"_ _3\"></span>alla verifica <span class=\"_ _3b\"> </span>dell\u2019incremento <span class=\"_ _3b\"> </span>significativo <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>credit<span class=\"_ _1\"></span>izio <span class=\"_ _3b\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>) <span class=\"_ _3b\"> </span>prevista <span class=\"_ _3b\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9, <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>delle Attivit\u00e0 al costo ammortizzato<span class=\"ff2\">, con conse<span class=\"_ _0\"></span>guente rilevazione a Conto Economico di una <span class=\"_ _0\"></span>rettifica di valore </span>a copertura <span class=\"_ _1\"></span>delle perdit<span class=\"_ _1\"></span>e attese. <span class=\"_ _1\"></span>Pi\u00f9 <span class=\"_ _1\"></span>in particol<span class=\"_ _1\"></span>are, sugli <span class=\"_ _1\"></span>strumenti clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span><span class=\"ff6\">stage</span> <span class=\"_ _1\"></span>1 (ossia<span class=\"_ _1\"></span> sulle <span class=\"_ _1\"></span>attivit\u00e0 finanziarie al momento de<span class=\"_ _0\"></span>ll\u2019<span class=\"ff6\">origination<span class=\"_ _1\"></span><span class=\"ff2\">, ove non <span class=\"_ _0\"></span>deteriorate, e sugli <span class=\"_ _0\"></span>strumenti per <span class=\"_ _0\"></span>cui non si \u00e8<span class=\"_ _0\"></span> verificato un </span></span>significativo <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>ini<span class=\"_ _1\"></span>ziale) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>contabilizzata, <span class=\"_ _3\"></span>ad ogni <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff6\">report<span class=\"_ _1\"></span>ing<span class=\"ff2\">, <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nno. <span class=\"_ _0\"></span>Invece, <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _0\"></span>classificat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>in <span class=\"ff6\">stage</span> <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>(<span class=\"ff6\">bonis</span> </span></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>veri<span class=\"_ _1\"></span>ficato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>levazione iniziale) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span><span class=\"ff6\">stage</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">3 <span class=\"_ _2d\"> </span>(esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>deteriorate) <span class=\"_ _2d\"> </span>viene <span class=\"_ _3f\"> </span>contabil<span class=\"_ _1\"></span>izzata <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>perdita <span class=\"_ _2d\"> </span>attesa <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019intera <span class=\"_ _2d\"> </span>vita </span>residua dello strumento finanziario. Non s<span class=\"_ _1\"></span>ono assoggettati al processo di <span class=\"_ _1\"></span><span class=\"ff6\">impa<span class=\"_ _1\"></span>irment</span> <span class=\"ls7\">i titoli di capitale<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span>Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>3 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _1\"></span>incluse <span class=\"_ _3\"></span>nella pr<span class=\"_ _1\"></span>esente <span class=\"_ _3\"></span>categoria <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>(in <span class=\"_ _3\"></span>particolare <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>di debito) che soddisfano entrambe le s<span class=\"_ _1\"></span>eguenti condizioni:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>posseduta <span class=\"_ _3d\"> </span>secondo <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span><span class=\"ff6\">business<span class=\"ff2\">  il<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>cui  obiettivo <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>conseguito </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente (HTC), e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>forme <span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>niche <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esentano <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>paragraf<span class=\"_ _0\"></span>o </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _1\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>nelle div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rme <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entano <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito che<span class=\"_ _0\"></span> presentano i requisiti di c<span class=\"_ _0\"></span>ui al parag<span class=\"_ _0\"></span>rafo precedente<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span></span>Secondo <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _1\"></span>generali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>previste <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riclassificaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _3\"></span>non sono ammesse <span class=\"_ _1\"></span>riclassifiche vers<span class=\"_ _1\"></span>o altre <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie sal<span class=\"_ _1\"></span>vo il <span class=\"_ _1\"></span>caso in cui <span class=\"_ _1\"></span>l\u2019entit\u00e0 <span class=\"_ _1\"></span>modifichi<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">business</span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>casi, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ci <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>siano altamente <span class=\"_ _2\"></span>infreque<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>potranno <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>dalla categoria <span class=\"_ _2\"></span>valutata al <span class=\"_ _2\"></span>costo ammortizzato in una delle altre due categorie previste dall\u2019I<span class=\"_ _1\"></span><span class=\"ff2\">FRS 9 (<span class=\"ff6\">Attivit\u00e0 finanziari<span class=\"_ _1\"></span>e valutate al fair value </span></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ls2a\">o </span></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto<span class=\"_ _324\"> </span>economico<span class=\"ff2\">). <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rappresentato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span></span>fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>momento della <span class=\"_ _1\"></span>riclas<span class=\"_ _1\"></span>sificazione <span class=\"_ _1\"></span>e </span>gli effetti della riclassificaz<span class=\"_ _1\"></span>ione operano in maniera prospettica a parti<span class=\"_ _1\"></span>re dalla data di riclassificazione. Gli utili <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>anti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>differenza <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>dell'attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico nel <span class=\"_ _2\"></span>caso di ric<span class=\"_ _0\"></span>lassifica tra <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al <span class=\"_ _2\"></span>fair value </span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff5\">e <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Patrimo<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>netto, <span class=\"_ _29\"></span>nell\u2019ap</span>pos<span class=\"_ _1\"></span>ita <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutazione, <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di </span>riclassifica tra l<span class=\"_ _1\"></span>e <span class=\"ff6\">Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva<span class=\"_ _3\"></span></span>.<span class=\"_ _0\"></span> Criteri di iscrizione L\u2019iscrizione <span class=\"_ _29\"></span>iniziale <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>avviene <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>regolamento <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>titoli <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>debito <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>alla data di <span class=\"_ _2\"></span>erogazio<span class=\"_ _1\"></span>ne nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span>crediti. A<span class=\"_ _0\"></span>ll\u2019atto della <span class=\"_ _0\"></span>rilevazione iniziale le <span class=\"_ _2\"></span>attivit\u00e0 sono contabilizzate al <span class=\"ff6\">fair </span>value<span class=\"ff2\">, comprensivo dei co<span class=\"_ _1\"></span>sti o proventi di transazione direttamente attribuib<span class=\"_ _1\"></span>ili allo str<span class=\"_ _1\"></span>umento stesso.<span class=\"_ _1\"></span> </span>In particolare, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quel che <span class=\"_ _0\"></span>attiene ai <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti, la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>erogazione normalmente <span class=\"_ _0\"></span>coincide con <span class=\"_ _2\"></span>la data di sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>coincidenza <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>chi, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto si  provvede  ad  iscrivere  un  impegno  ad  erogare<span class=\"_ _1\"></span>  fondi  che  si  chiude  alla  data  di  erogazio<span class=\"_ _1\"></span>ne  del finanziamento. <span class=\"_ _3\"></span>L\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span></span></span>dello <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>all\u2019ammontar<span class=\"_ _1\"></span>e erogato, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>prezzo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _3\"></span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi/proventi <span class=\"_ _29\"></span>direttamente <span class=\"_ _29\"></span>riconducibili <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>singolo credito e determinabili sin dall\u2019o<span class=\"_ _1\"></span>rigine dell\u2019operazione, ancorch\u00e9 liquidati in un momento s<span class=\"_ _1\"></span>uccessivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Sono <span class=\"_ _1\"></span>esclusi <span class=\"_ _3\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>endo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>caratteris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>suddette, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimbors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>della controparte debitrice o sono inquadrabi<span class=\"_ _1\"></span>li tra i normali costi<span class=\"_ _1\"></span> interni di carattere amministrativo.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _8e\"> </span>alla <span class=\"_ _8e\"> </span>ril<span class=\"_ _1\"></span>evazione <span class=\"_ _8e\"> </span>iniziale, <span class=\"_ _8e\"> </span>le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _8e\"> </span>in <span class=\"_ _8e\"> </span>esame <span class=\"_ _8e\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _8e\"> </span>valutate <span class=\"_ _8e\"> </span>al <span class=\"_ _8e\"> </span>cos<span class=\"_ _1\"></span>to ammortizzato, <span class=\"_ _3\"></span>utilizzando il <span class=\"_ _1\"></span>metodo <span class=\"_ _3\"></span>del tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _1\"></span>effettivo: <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>ammontare pari al valore di prima iscrizione diminuito dei<span class=\"_ _1\"></span> <span class=\"ff5\">rimborsi di capitale, pi\u00f9 o<span class=\"_ _1\"></span> meno l\u2019ammortamento cumulato </span>(calcolato <span class=\"_ _1\"></span>col <span class=\"_ _1\"></span>richiamato <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di interesse <span class=\"_ _1\"></span>effettivo) <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>importo <span class=\"_ _1\"></span>iniziale e <span class=\"_ _1\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _1\"></span>(riconducibile <span class=\"_ _3\"></span>tipicamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>costi/proventi <span class=\"_ _1\"></span>imputat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttam<span class=\"_ _3\"></span><span class=\"ff2\">ente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>singola </span>attivit\u00e0) e quindi nettato delle rettifiche di valore.<span class=\"_ _3\"></span> Il tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse effettivo <span class=\"_ _1\"></span>\u00e8 individuato <span class=\"_ _1\"></span>calcolando <span class=\"_ _1\"></span>il ta<span class=\"_ _1\"></span>sso che <span class=\"_ _1\"></span>eguaglia il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>futuri dell\u2019attivit\u00e0,  per  capitale  ed <span class=\"_ _2c\"> </span>inter<span class=\"_ _1\"></span>esse,  all\u2019ammontare  erogato  inclusivo  dei  costi/proventi  ricondotti all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>finanziaria <span class=\"_ _3f\"> </span>medesima. <span class=\"_ _2d\"> </span>Ta<span class=\"_ _1\"></span><span class=\"ff2\">le <span class=\"_ _3f\"> </span>modal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>contabi<span class=\"_ _1\"></span>lizzazione, <span class=\"_ _3f\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>finanziaria, </span>consente  di <span class=\"_ _3d\"> </span>dis<span class=\"_ _1\"></span>tribuire <span class=\"_ _3d\"> </span>l\u2019effetto <span class=\"_ _3d\"> </span>economico <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>cos<span class=\"_ _1\"></span>ti/proventi <span class=\"_ _3d\"> </span>direttamente <span class=\"_ _3d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un\u2019attivit\u00e0 finanziaria lungo la sua vita residua attesa.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzato <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>(valorizzate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>storico) <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>tenere <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>curabile <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>dell\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>logica<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dell\u2019at<span class=\"_ _1\"></span>tualizzazione, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quelle senza una scadenza definita<span class=\"_ _1\"></span> e per i crediti a revoca.<span class=\"_ _1\"></span> I <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>sono strettamente <span class=\"_ _2\"></span>connessi all\u2019inclusione <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>tre stadi di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>io <span class=\"_ _3f\"> </span>(c.d. <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">stage</span>\u201d) <span class=\"_ _3b\"> </span>previsti <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3f\"> </span>9, <span class=\"_ _3f\"> </span>l\u2019ult<span class=\"_ _1\"></span>imo <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>quali <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">stage<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>3) <span class=\"_ _3b\"> </span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span>finanziarie deteriorate e i restanti <span class=\"_ _1\"></span>(<span class=\"ff6\">stage</span> 1 e 2) le atti<span class=\"_ _1\"></span>vit\u00e0 finanzia<span class=\"_ _1\"></span>rie in <span class=\"ff6\">bonis</span>. Con riferimento <span class=\"_ _1\"></span>alla rappresentazione contabil<span class=\"_ _1\"></span>e dei suddetti <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>valutativi, le rettifiche <span class=\"_ _1\"></span>di valo<span class=\"_ _1\"></span>re riferite a questa tipologia di atti<span class=\"_ _1\"></span>vit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto dell\u2019is<span class=\"_ _1\"></span>crizione iniziale, per un ammontare pari alla perdita attesa a <span class=\"_ _1\"></span>dodici mesi;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _d7\"> </span>della <span class=\"_ _d7\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _d3\"> </span>successiva <span class=\"_ _d7\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _d7\"> </span>ove <span class=\"_ _d7\"> </span>il <span class=\"_ _d7\"> </span>rischio <span class=\"_ _d7\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>non <span class=\"_ _d3\"> </span>sia <span class=\"_ _d7\"> </span>ris<span class=\"_ _1\"></span>ultato </span></span>significativamente <span class=\"_ _235\"> </span>incrementato <span class=\"_ _5b\"> </span>rispetto <span class=\"_ _235\"> </span>all\u2019iscrizione <span class=\"_ _235\"> </span>iniz<span class=\"_ _1\"></span>iale, <span class=\"_ _d6\"> </span>in <span class=\"_ _5b\"> </span>relazione <span class=\"_ _235\"> </span>alle <span class=\"_ _235\"> </span>variazio<span class=\"_ _1\"></span>ni dell\u2019ammontare delle rettifi<span class=\"_ _1\"></span>che di valore per perdite attese nei<span class=\"_ _1\"></span><span class=\"ff2\"> dodici mesi s<span class=\"_ _1\"></span>uccessivi; </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto della <span class=\"_ _0\"></span>valutazione s<span class=\"_ _0\"></span>uccessiva de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0, ove <span class=\"_ _0\"></span>il ri<span class=\"_ _0\"></span>schio creditizio <span class=\"_ _2\"></span>sia risultato <span class=\"_ _0\"></span>significativamente<span class=\"_ _324\"> </span></span></span>incrementato <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _2\"></span>all\u2019iscrizione <span class=\"_ _0\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rettif<span class=\"_ _1\"></span>iche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>perdite attese riferibili all\u2019intera vi<span class=\"_ _1\"></span>ta residua prevista contrattualmente per l\u2019<span class=\"_ _1\"></span>attivit\u00e0;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>successiva <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _3b\"> </span>ove <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tale <span class=\"_ _3b\"></span>incremento <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>poi </span></span>venuta <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>no, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>all\u2019adeguamento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cumulate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>del passaggio <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>una <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>esidua <span class=\"_ _3b\"> </span>dello <span class=\"_ _3b\"> </span>strumento <span class=\"_ _3b\"> </span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>\u201d) <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"></span>una <span class=\"_ _3b\"> </span>a dodici mesi. Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>in esame, <span class=\"_ _1\"></span>ove <span class=\"_ _1\"></span>risultino <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span><span class=\"ff6\">bonis</span>, sono <span class=\"_ _1\"></span>sottoposte <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>valutazione, <span class=\"_ _1\"></span>volta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire le rettifiche di valore da ril<span class=\"_ _1\"></span>evare in bilancio, a liv<span class=\"_ _1\"></span>ello di singolo rappo<span class=\"_ _1\"></span>rto creditizio (o \u201c<span class=\"_ _1\"></span><span class=\"ff6\">tr<span class=\"_ _1\"></span>anche</span>\u201d di titolo), in<span class=\"_ _1\"></span> funzione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentati <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span><span class=\"ff6\">probability <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>default</span> <span class=\"_ _1\"></span>(PD), <span class=\"_ _3\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>oss <span class=\"_ _1\"></span>given <span class=\"_ _3\"></span>default<span class=\"ff2\"> <span class=\"_ _1\"></span>(LGD) <span class=\"_ _1\"></span>ed </span></span>exposure <span class=\"_ _8e\"> </span>at <span class=\"_ _10\"> </span>default<span class=\"ff2\"> <span class=\"_ _10\"> </span>(EAD), <span class=\"_ _10\"> </span>derivati <span class=\"_ _8e\"> </span>dai <span class=\"_ _10\"> </span>modelli <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _10\"> </span>interno <span class=\"_ _10\"> </span>in <span class=\"_ _8e\"> </span>uso <span class=\"_ _10\"> </span>(</span>Credit <span class=\"_ _8e\"> </span>Rating <span class=\"_ _10\"> </span>System<span class=\"ff2 ls16\">) </span>opportunamente corretti per tener conto d<span class=\"_ _1\"></span>elle previsio<span class=\"_ _1\"></span>ni del principio contabil<span class=\"_ _1\"></span>e IFRS 9. Qualora oltre <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un increm<span class=\"_ _0\"></span>ento significativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>si riscontrano <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>ogg<span class=\"_ _1\"></span>ettive evidenze di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"> </span>viene <span class=\"_ _29\"></span>misurato <span class=\"_ _3b\"> </span>come <span class=\"_ _29\"></span>differenza <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>contabile dell\u2019attivit\u00e0 (clas<span class=\"_ _1\"></span>sificata come <span class=\"_ _1\"></span>\u201cdeteriora<span class=\"_ _1\"></span>ta\u201d, al<span class=\"_ _1\"></span> pari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>gli altri <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>intercorrenti con <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>edesima controparte) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>timati, <span class=\"_ _2d\"> </span>scontati <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>effettivo originario. L\u2019import<span class=\"_ _1\"></span>o della perdita, da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>a Conto Economico, <span class=\"_ _1\"></span>\u00e8 def<span class=\"_ _1\"></span><span class=\"ff2\">inito <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>di un processo <span class=\"_ _1\"></span>di </span>valutazione <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>tica <span class=\"_ _2\"></span>o determinato <span class=\"_ _2\"></span>per categ<span class=\"_ _0\"></span>orie <span class=\"_ _0\"></span>omogenee <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _2\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>ogni posizione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span><span class=\"ff6\">forward <span class=\"_ _3\"></span>looking</span> <span class=\"_ _3\"></span><span class=\"ff5\">con <span class=\"_ _3\"></span>l\u2019inclusione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>possibili <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>alternativi <span class=\"_ _3\"></span>di </span>recupero (\u201c<span class=\"ff6\">disposal scena<span class=\"_ _1\"></span>rio</span>\u201d).<span class=\"ff2\"> </span>Rientrano <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>attribuito <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tatus<span class=\"ff2\"> <span class=\"_ _1\"></span>di </span></span>sofferenza, inadempienza<span class=\"_ _1\"></span> probabil<span class=\"_ _1\"></span>e o di <span class=\"_ _1\"></span>scaduto/sconfinante da <span class=\"_ _1\"></span>oltre nov<span class=\"_ _1\"></span>anta <span class=\"_ _1\"></span>giorni secondo <span class=\"_ _1\"></span>le regole<span class=\"_ _1\"></span> di Banca d\u2019Italia, coerenti con la normati<span class=\"_ _1\"></span>va IAS/IFRS e di vigilanza europea.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tengono conto <span class=\"_ _2\"></span>dei tempi <span class=\"_ _0\"></span>di recupe<span class=\"_ _0\"></span>ro attesi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del pre<span class=\"_ _0\"></span>sumibile valore <span class=\"_ _0\"></span>di realiz<span class=\"_ _0\"></span>zo delle<span class=\"_ _0\"></span> eventuali garanzie. Il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>effettivo <span class=\"_ _3\"></span>originario <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rimane <span class=\"_ _3\"></span>invariato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>intervenuta <span class=\"_ _3\"></span>una ristrutturazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>abbia comportato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattuale <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>qualora il rapporto divenga, nella pratica, i<span class=\"_ _1\"></span>nfrutti<span class=\"_ _1\"></span>fero di interessi contrattuali. Qualora <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>motivi <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>siano <span class=\"_ _1\"></span>rimos<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>nto <span class=\"_ _3\"></span>verificatosi <span class=\"_ _3\"></span>successivamente alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>riprese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>imputazione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto Economico. <span class=\"_ _3b\"></span>La <span class=\"_ _3b\"> </span>ripresa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"></span>pu\u00f2 <span class=\"_ _3b\"></span>eccedere <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>costo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ammortizzato <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3b\"></span>finanziario avrebbe avuto in assenza di precedenti rettif<span class=\"_ _1\"></span>iche.<span class=\"_ _1\"></span> I ripristini di valore conn<span class=\"_ _0\"></span>essi con il trascorrere del te<span class=\"_ _0\"></span>mpo sono appostati nel margine<span class=\"_ _0\"></span> di interesse.<span class=\"ls0\"> </span>I crediti <span class=\"_ _1\"></span>per interessi <span class=\"_ _1\"></span>di mora <span class=\"_ _1\"></span>maturati s<span class=\"_ _1\"></span>u attivit\u00e0 <span class=\"_ _1\"></span>deteriorate sono rilevati <span class=\"_ _1\"></span>solo al <span class=\"_ _3\"></span>momento del loro <span class=\"_ _1\"></span>incasso effettivo. In <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _1\"></span>casi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>condizioni contrattuali originarie <span class=\"_ _0\"></span>sono oggetto <span class=\"_ _2\"></span>di successiva modifica per <span class=\"_ _2\"></span>volo<span class=\"_ _1\"></span>nt\u00e0 de<span class=\"_ _0\"></span>lle parti del <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atto. Quando, nel corso della vita <span class=\"_ _1\"></span>di uno strumen<span class=\"_ _1\"></span>to, le clausole <span class=\"_ _1\"></span>contrattuali <span class=\"_ _1\"></span>sono oggetto di modi<span class=\"_ _1\"></span>fica occorre verificar<span class=\"_ _1\"></span>e se <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _2c\"> </span>originaria <span class=\"_ _2c\"> </span>deve <span class=\"_ _2c\"> </span>continuare <span class=\"_ _2c\"> </span>ad <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>rilevata <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>se, <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>contrario<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>strumento originario <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere oggetto <span class=\"_ _3\"></span>di cancellazione <span class=\"_ _3\"></span>dal bila<span class=\"_ _1\"></span>ncio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">derecognition</span>) <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debba essere <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>un nuovo strumento finanziario.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>ge<span class=\"_ _0\"></span>nerale, <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>modifiche <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>un\u2019attivit\u00e0 <span class=\"_ _47\"> </span>finanziaria <span class=\"_ _47\"> </span>conducono <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>cancellazione <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>stessa <span class=\"_ _47\"> </span>ed all\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>nuova at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>\u201csost<span class=\"_ _0\"></span>anziali\u201d. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>circa <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>\u201csostanzialit\u00e0\u201d <span class=\"_ _3\"></span>della modifica <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>considerando <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>ativi <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>quantitativi. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>alcuni casi,  infatti, <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>\u00e0  risul<span class=\"_ _0\"></span>tare <span class=\"_ _2c\"> </span>chiaro,  senza  il <span class=\"_ _2c\"> </span>ricorso  a <span class=\"_ _2c\"> </span>complesse  analisi,  che <span class=\"_ _2c\"> </span>i  cambiamenti  introdotti modificano <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _1\"></span>e/o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>determinata <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>mentre, in <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>casi, <span class=\"_ _3\"></span>dovranno <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>svolte <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>(anche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _29\"></span>quantitativo) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>apprez<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>effetti delle stesse e<span class=\"_ _0\"></span> verificare la ne<span class=\"_ _0\"></span>cessi<span class=\"ff5\">t\u00e0 di procedere o <span class=\"_ _0\"></span>meno alla can<span class=\"_ _0\"></span>cellazione dell\u2019attivit\u00e0 ed alla iscrizione<span class=\"_ _0\"></span> </span>di un nuovo strumento finanziario<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>(quali-<span class=\"ff5\">quantitati<span class=\"_ _1\"></span>ve) <span class=\"_ _1\"></span>volte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201csostanzial<span class=\"_ _1\"></span>it\u00e0\u201d <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>apportate ad </span>un\u2019attivit\u00e0 finanziaria, <span class=\"_ _1\"></span>dovranno pertanto considerare:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">le <span class=\"_ _47\"> </span>finali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>cui <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>modifiche <span class=\"_ _8d\"> </span>sono <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _47\"> </span>effe<span class=\"_ _1\"></span>ttuate: <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>esempio, <span class=\"_ _8d\"> </span>rinegoz<span class=\"_ _1\"></span>iazioni <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>mot<span class=\"_ _1\"></span>ivi </span></span>commerciali e concessioni per difficolt\u00e0<span class=\"_ _1\"></span> finanziarie della controparte:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _3b\"> </span>prime, <span class=\"_ _3f\"> </span>volte <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201ctrattenere\u201d <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>edono <span class=\"_ _3f\"> </span>coinvolto <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>debitore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>versa <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>una </span></span>situazione <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _47\"> </span>finanziaria. <span class=\"_ _8d\"> </span>In <span class=\"_ _47\"> </span>questa <span class=\"_ _8d\"> </span>casistica <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>incluse <span class=\"_ _47\"> </span>tutte <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _47\"> </span>di rinegoziazione <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>volte ad <span class=\"_ _2\"></span>adeguare <span class=\"_ _0\"></span>l\u2019onerosit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>alle<span class=\"ff2\"> condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato. <span class=\"_ _0\"></span>Tali </span>operazioni <span class=\"_ _2d\"> </span>compo<span class=\"_ _1\"></span>rtano <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>condizioni <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>riginarie <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto, <span class=\"_ _2d\"> </span>solitamente richieste <span class=\"_ _3d\"> </span>dal <span class=\"_ _40\"> </span>debitore, <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>attiene <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>aspetti <span class=\"_ _40\"> </span>connessi <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>onerosit\u00e0 <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>debito, <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>un conseguente <span class=\"_ _3\"></span>beneficio <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>debito<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stesso. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>linea <span class=\"_ _3\"></span>generale <span class=\"_ _29\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tiene <span class=\"_ _3\"></span>che, <span class=\"_ _29\"></span>ogni qualvolta la banca effettui una rinegoziaz<span class=\"_ _1\"></span>ione al fine di evitare di perder<span class=\"_ _1\"></span>e il proprio cliente, tale rinegoziazione debba essere considerata come sostanziale in quanto, ove non fosse <span class=\"_ _0\"></span>effettuata, il cliente potrebbe <span class=\"_ _0\"></span>finanziarsi presso un altro <span class=\"_ _0\"></span>intermediario e la <span class=\"_ _0\"></span>banca subirebbe un <span class=\"_ _0\"></span>decremento dei ricavi futuri previsti;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _2\"></span>seconde, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>\u201cragioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>creditizio\u201d <span class=\"_ _2\"></span>(misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rbearance), <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riconducibili </span></span>al tentativo <span class=\"_ _1\"></span>della banca <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massimizzare <span class=\"_ _1\"></span>il recovery dei <span class=\"_ _1\"></span>cash flow<span class=\"_ _1\"></span> del credito<span class=\"_ _1\"></span> originario. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>rischi e i  bene<span class=\"_ _0\"></span>fici  sottostanti,  successivamente <span class=\"_ _2c\"> </span>alle  modifi<span class=\"_ _1\"></span>che,  di <span class=\"_ _2c\"> </span>norma,  non  sono  sostanzialmente trasferiti  e, <span class=\"_ _2d\"> </span>conseguentemente, <span class=\"_ _2c\"> </span>la  rappresentazione <span class=\"_ _2c\"> </span>contabile  \u00e8 <span class=\"_ _2d\"> </span>qu<span class=\"_ _1\"></span>ella <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _2c\"> </span>tramite  il \u201cmodification <span class=\"_ _2\"></span>accounting\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>implica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>imm<span class=\"_ _1\"></span>ediata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>voc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>economico </span>\u201c140. <span class=\"_ _2d\"> </span>\u201cUtili/perdite <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>modifiche <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>senza <span class=\"_ _3f\"> </span>cancellazio<span class=\"_ _1\"></span>ni\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>valore contabile e valore attual<span class=\"_ _1\"></span>e dei flussi di cass<span class=\"_ _1\"></span>a modificati s<span class=\"_ _1\"></span>contati al tasso di interess<span class=\"_ _1\"></span>e originario <span class=\"_ _3\"></span>- <span class=\"ls116\">e </span>non tramite la derecognition;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la <span class=\"_ _3\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _29\"></span>elementi <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>gettivi <span class=\"_ _3\"></span>(\u201ct<span class=\"_ _1\"></span>rigger\u201d) <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _3\"></span>e/o <span class=\"_ _29\"></span>sui <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi </span></span>contrattuali <span class=\"_ _3\"></span>dello <span class=\"_ _1\"></span>strumento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>(quali, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>esempio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _0\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>divisa <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>la modifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esposti, <span class=\"_ _2\"></span>ove <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>reli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>commodity), che <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>ritiene <span class=\"_ _47\"> </span>comportino <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>derecognition <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>considerazione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>loro <span class=\"_ _47\"> </span>impatto <span class=\"_ _47\"> </span>(atteso <span class=\"_ _47\"> </span>come significativo) sui flussi contrattuali ori<span class=\"_ _1\"></span>ginari. Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>genera <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>traslazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> transazione <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _29\"></span>accessori <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>anzich\u00e9 <span class=\"_ _29\"></span>movimentare <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conto economico dell\u2019esercizio di pr<span class=\"_ _1\"></span>ima iscrizione.<span class=\"ff2\"> </span>Gli <span class=\"_ _3\"></span>interessi <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>maturano <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>effetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>deteriorati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>a conto economico nella voce interessi at<span class=\"_ _1\"></span>tivi.<span class=\"_ _1\"></span> Gli effetti derivanti dalle valutazio<span class=\"_ _1\"></span>ni analitiche e collettive sono imputati a <span class=\"_ _1\"></span>conto economico.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>originario <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>ripristinato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>venir <span class=\"_ _29\"></span>meno <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>motivi <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>ret<span class=\"_ _1\"></span>tifica <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>effettuata, rilevandone gli effetti a conto economico.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>acq<span class=\"_ _1\"></span>uistati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aggr<span class=\"_ _1\"></span>egazione <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con <span class=\"_ _0\"></span>effetto a conto economico lungo la vita del credito in <span class=\"_ _0\"></span>base al proprio piano di <span class=\"ff5\">ammortamento oppure integralmente nell\u2019esercizio in cui il credito </span>viene estinto. I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore sono imputate <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce \u201cRi<span class=\"_ _1\"></span>sultato netto <span class=\"_ _1\"></span>dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>di copertura\u201d, <span class=\"_ _1\"></span>analogamente alle variazioni di fair<span class=\"_ _1\"></span> value dello strumento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _324\"> </span>4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> 11 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne I <span class=\"_ _3b\"></span><span class=\"ff6 ls0\">Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>banche<span class=\"ff2\">, <span class=\"_ _3b\"></span>i <span class=\"_ _3b\"> </span></span>Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela<span class=\"ff2\"> <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span></span>Titoli <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>circolazione<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>ricomprendono <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>varie <span class=\"_ _3b\"> </span>forme <span class=\"_ _3b\"> </span>di </span></span>provvista <span class=\"_ _1\"></span>interbancaria e <span class=\"_ _1\"></span>con clientela, <span class=\"_ _1\"></span>le operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _1\"></span>pronti <span class=\"_ _1\"></span>contro termine <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>obbligo di <span class=\"_ _1\"></span>riacquisto<span class=\"_ _1\"></span> a termine <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _3\"></span>attraverso <span class=\"_ _1\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>deposito, <span class=\"_ _3\"></span>titoli obbli<span class=\"_ _1\"></span>gazionari <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>di ra<span class=\"ls0\">ccolta <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>circolazione, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>riacquistati. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>debiti <span class=\"_ _3\"></span>iscritti </span>dall\u2019impresa in qualit\u00e0 di locatar<span class=\"_ _1\"></span>io nell\u2019ambito di operazioni di leas<span class=\"_ _3\"></span><span class=\"ff2\">ing. </span>Criteri di iscrizione La  prima  iscrizione  di<span class=\"_ _0\"></span>  tali <span class=\"_ _2c\"> </span>passivit\u00e0  finanziarie  avviene <span class=\"_ _2c\"> </span>alla  data  di  sottoscrizione  de<span class=\"_ _0\"></span>l  contratto,  che normalmente coincide <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>momento della <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>cezione delle <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>raccolte o della <span class=\"_ _2\"></span>emiss<span class=\"_ _1\"></span>ione dei <span class=\"_ _0\"></span>titoli di debito.  La <span class=\"_ _3d\"> </span>prima <span class=\"_ _3d\"> </span>iscrizione <span class=\"_ _3d\"> </span>\u00e8  effettuata <span class=\"_ _3d\"> </span>sulla<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>base <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value</span> <span class=\"_ _3d\"> </span>delle  p<span class=\"_ _1\"></span>assivit\u00e0, <span class=\"_ _3d\"> </span>normalmente  pa<span class=\"_ _1\"></span>ri all\u2019ammontare <span class=\"_ _3b\"> </span>incassato <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>prezzo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>emissione, <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>costi/proventi <span class=\"_ _3b\"> </span>aggiuntivi direttamente attribuibili alla singol<span class=\"_ _1\"></span>a operazione di provvis<span class=\"_ _1\"></span>ta o di emissione.<span class=\"_ _1\"></span> Criteri di valutazione Dopo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _1\"></span>zzato <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>ivo. <span class=\"_ _1\"></span>Fanno <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>temporale risulta <span class=\"_ _29\"></span>trascurabile, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rimangono <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>incassat<span class=\"_ _1\"></span>o. <span class=\"_ _29\"></span>I <span class=\"_ _29\"></span>debiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>vengono <span class=\"_ _29\"></span>rivalutati quando <span class=\"_ _3d\"> </span>vi <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span><span class=\"ff6\">l<span class=\"_ _1\"></span>ease <span class=\"_ _40\"> </span>modification</span> <span class=\"_ _40\"> </span>(e.g. <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>modifica <span class=\"_ _3d\"> </span>del <span class=\"_ _40\"> </span>perimetro <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>contratto), <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>\u00e8 contabilizzata/cons<span class=\"_ _1\"></span>iderata come contratto separato.<span class=\"_ _1\"></span> Criteri di cancellazione Le passivit\u00e0 finanziarie sono cancellate dal bilancio quando risult<span class=\"_ _1\"></span>ano scadute o estinte. La cancellazione avviene anche in presenza di riacquisto<span class=\"_ _1\"></span> di titoli obbligazionari precedentemen<span class=\"_ _1\"></span>te emessi; la differenza tra valore <span class=\"_ _2c\"> </span>contabile  della <span class=\"_ _2c\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2c\"> </span>e  l\u2019ammon<span class=\"ff2\">tare <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>orrisposto  per <span class=\"_ _2d\"> </span>acquista<span class=\"_ _1\"></span>rla <span class=\"_ _2c\"> </span>viene  registrata <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>Cont<span class=\"_ _1\"></span>o </span>Economico. Il <span class=\"_ _3\"></span>ricollocamento <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _29\"></span>riacquisto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerato <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>una nuova emissione con iscrizione al nuovo<span class=\"_ _1\"></span> prezzo di collocamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 12 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie di<span class=\"_ _1\"></span> negoziazione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Criteri di iscrizione e classif<span class=\"_ _1\"></span>icazione Gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>emissione a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>senza <span class=\"_ _1\"></span>considerare <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>proventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>transazione direttamente imputabili agli s<span class=\"_ _1\"></span>tessi. Sono iscritti in questa voce, in parti<span class=\"_ _1\"></span>colare, gli strumenti derivati di negoziazio<span class=\"_ _1\"></span>ne con <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _1\"></span></span> negativo.<span class=\"ff3\"> </span>Criteri di valutazione e di rilevaz<span class=\"_ _1\"></span>ione delle componenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>trazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Conto Economico. Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>14 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni in valuta<span class=\"_ _1\"></span> </span></span>Criteri di iscrizione Le operazioni <span class=\"_ _1\"></span>in va<span class=\"_ _1\"></span>luta estera <span class=\"_ _1\"></span>sono contab<span class=\"_ _1\"></span>ilizzate <span class=\"_ _1\"></span>al momento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>rilevazione iniz<span class=\"_ _1\"></span>iale, in <span class=\"_ _1\"></span>divisa di <span class=\"_ _1\"></span>conto, applicando all\u2019importo i<span class=\"_ _1\"></span>n valuta estera il tasso di cambio in vigore alla data dell\u2019operaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione A ogni chiusura di bilancio o di <span class=\"_ _1\"></span>situazione infrannuale le poste di bilancio<span class=\"_ _1\"></span> in valuta sono cos\u00ec va<span class=\"_ _1\"></span>lutate:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le poste monetarie sono c<span class=\"_ _1\"></span>onvertite al tasso di <span class=\"_ _1\"></span>cambio alla data di chiusura;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _2c\"> </span>poste  non <span class=\"_ _2d\"> </span>monetari<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>valutate  al <span class=\"_ _2d\"> </span>costo <span class=\"_ _2c\"> </span>sono  conversione <span class=\"_ _2d\"> </span>al  tasso <span class=\"_ _2d\"> </span>di  cambio <span class=\"_ _2d\"> </span>alla  data </span></span>dell\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le poste <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>monetarie valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>sono co<span class=\"_ _0\"></span>nvertite al <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so di <span class=\"_ _2\"></span>cambio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alla data <span class=\"_ _2\"></span>di chiusura. </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3f\"> </span>differenze <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>derivano <span class=\"_ _2d\"> </span>dal <span class=\"_ _2d\"> </span>regolamento <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>el<span class=\"_ _1\"></span>ementi <span class=\"_ _2d\"> </span>monetari <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>dalla <span class=\"_ _2d\"> </span>conversione <span class=\"_ _2d\"> </span>di elementi monetari <span class=\"_ _2\"></span>a tassi <span class=\"_ _0\"></span>diversi da <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>di conversione<span class=\"_ _0\"></span> iniziali, <span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conversione de<span class=\"_ _0\"></span>l bilancio <span class=\"_ _0\"></span>precedente, sono rilevate nel Conto Economico del perio<span class=\"_ _1\"></span>do in cui sorgono.<span class=\"_ _1\"></span> Quando un uti<span class=\"_ _1\"></span>le o <span class=\"_ _1\"></span>una perdita <span class=\"_ _1\"></span>relativi ad <span class=\"_ _1\"></span>un elemento <span class=\"_ _1\"></span>non monetario <span class=\"_ _1\"></span>sono rilevati <span class=\"_ _1\"></span>a patrimonio <span class=\"_ _1\"></span>netto, la differenza <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>elemento \u00e8 <span class=\"_ _2\"></span>rilevata anch\u2019essa <span class=\"_ _2\"></span>a patrimonio. <span class=\"_ _2\"></span>Per contro, <span class=\"_ _2\"></span>quando un <span class=\"_ _2\"></span>utile o <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conto e<span class=\"_ _0\"></span>conomico <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>relativa <span class=\"_ _2\"></span>differenz<span class=\"_ _1\"></span>a cambio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-706": {
   "value": "1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 12 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie di<span class=\"_ _1\"></span> negoziazione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Criteri di iscrizione e classif<span class=\"_ _1\"></span>icazione Gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>emissione a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>senza <span class=\"_ _1\"></span>considerare <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>proventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>transazione direttamente imputabili agli s<span class=\"_ _1\"></span>tessi. Sono iscritti in questa voce, in parti<span class=\"_ _1\"></span>colare, gli strumenti derivati di negoziazio<span class=\"_ _1\"></span>ne con <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _1\"></span></span> negativo.<span class=\"ff3\"> </span>Criteri di valutazione e di rilevaz<span class=\"_ _1\"></span>ione delle componenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>trazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Conto Economico. Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-717": {
   "value": "1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-731": {
   "value": "1 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto a conto<span class=\"_ _1\"></span> economico (FVTPL)<span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _3b\"> </span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>quest<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>categoria <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _2c\"> </span><span class=\"ff6\">Attivit\u00e0 </span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essiva<span class=\"ff2\"> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _2\"></span>finanziare <span class=\"_ _2\"></span>valutate </span></span>al costo ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\">. La voce, in particolare, include:<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _0\"></span>finanziarie detenute <span class=\"_ _2\"></span>per la negoziazione, <span class=\"_ _0\"></span>essenzialmente <span class=\"_ _0\"></span>rappresentat<span class=\"_ _1\"></span>e da <span class=\"_ _2\"></span>titoli<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>debito e </span></span>di capitale e dal valore po<span class=\"_ _1\"></span>sitivo dei contratti derivati detenuti con finalit\u00e0 di n<span class=\"_ _1\"></span>egoziazione;<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>obbligatoriamente <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentate dall<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie </span></span>che <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>soddisfano <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>req<span class=\"_ _1\"></span>uisiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mpatto sulla <span class=\"_ _29\"></span>redditivit\u00e0 <span class=\"_ _3b\"></span>complessiva. <span class=\"_ _29\"></span>Si <span class=\"_ _29\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"></span>contrattuali <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>prevedono esclusivamente rimborsi del capitale <span class=\"_ _0\"></span>e pagamenti <span class=\"_ _0\"></span>dell\u2019interesse sull\u2019importo del <span class=\"_ _0\"></span>capitale da restituire<span class=\"_ _0\"></span> (<span class=\"ff6\">SPPI <span class=\"_ _3\"></span>test</span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>superato) <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>quadro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">business<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui obiettivo \u00e8 il possess<span class=\"_ _1\"></span>o di attivit\u00e0 finalizzato alla raccolta dei flussi <span class=\"_ _1\"></span>finanziari contrattuali (\u201cHT<span class=\"_ _1\"></span>C\u201d) o il cui obiettivo <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _2d\"> </span>sia <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>raccolta <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>flus<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>mediante <span class=\"_ _3f\"> </span>la vendita di attivit\u00e0 finanziarie (\u201cHTCS\u201d)<span class=\"ff2\">;<span class=\"_ _1\"></span> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie designate al <span class=\"ff6\">fair value</span>, o<span class=\"_ _1\"></span>ssia le at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie cos\u00ec definite al mo<span class=\"_ _1\"></span>mento della </span></span>rilevazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ov<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ne <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ussistano <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>presupposti. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _3f\"> </span>fattispecie, <span class=\"_ _3f\"> </span>un\u2019entit\u00e0 <span class=\"_ _3f\"> </span>pu\u00f2<span class=\"_ _1\"></span> designare <span class=\"_ _3d\"> </span>irrevocabilmente <span class=\"_ _40\"> </span>all\u2019iscrizione <span class=\"_ _3d\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>come <span class=\"_ _3d\"> </span>valutata <span class=\"_ _3d\"> </span>al <span class=\"_ _47\"> </span><span class=\"ff6\">fair  va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3d\"> </span>con </span></span>impatto <span class=\"_ _47\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico <span class=\"_ _47\"> </span>solamente <span class=\"_ _40\"> </span>se <span class=\"_ _47\"> </span>cos\u00ec <span class=\"_ _40\"> </span>facendo <span class=\"_ _47\"> </span>elimina <span class=\"_ _40\"> </span>o <span class=\"_ _47\"> </span>riduce <span class=\"_ _40\"> </span>signifi<span class=\"_ _1\"></span>cativamente un\u2019incoerenza valutativa.<span class=\"ff2\"> </span>In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito e i finan<span class=\"_ _0\"></span>ziamenti non riconducibili quindi a<span class=\"_ _0\"></span>i <span class=\"ff6 ls0\">business mod<span class=\"_ _1\"></span>el<span class=\"ff2\"> <span class=\"ff5\">\u201cHTC\u201d o \u201cHTCS\u201d (c<span class=\"_ _1\"></span>he sono </span></span></span></span></span>quindi inclusi in un <span class=\"ff6\">business model</span> <span class=\"_ _1\"></span><span class=\"ff5\">\u201cAltro/Negoziazione\u201d) o che non superano il t<span class=\"_ _1\"></span>est SPPI;<span class=\"_ _1\"></span></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>qualif<span class=\"_ _1\"></span>icabili <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>controllo, <span class=\"_ _29\"></span>collegamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _29\"></span>congiunto <span class=\"_ _3\"></span>detenuti </span></span>per <span class=\"_ _3d\"> </span>finalit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>negoziazione <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>cui <span class=\"_ _40\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>sia <span class=\"_ _3d\"> </span>optato, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>sede <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3d\"> </span>iniziale, <span class=\"_ _40\"> </span>per <span class=\"_ _3d\"> </span>la designazione al <span class=\"ff6\">fair value</span> <span class=\"_ _1\"></span><span class=\"ff5\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva (c.d. \u201c<span class=\"_ _1\"></span><span class=\"ff6\">FVOCI option<span class=\"_ _1\"></span></span>\u201d);</span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le quote di OICR. </span></span>La <span class=\"_ _2c\"> </span>voce  accoglie, <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>noltre,  i <span class=\"_ _2d\"> </span>contratti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>derivati,  contabilizzati <span class=\"_ _2c\"> </span>tra  le <span class=\"_ _2d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0  fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _2c\"> </span>detenute  per <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> negoziazione, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>rappresentati <span class=\"_ _29\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value</span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>se <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>negativo. <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"></span>possibile <span class=\"_ _3b\"></span>compensare <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3b\"> </span>correnti <span class=\"_ _3b\"> </span>positivi <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>negativi <span class=\"_ _3b\"> </span>derivanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>operazioni <span class=\"_ _3b\"> </span>in </span>essere <span class=\"_ _47\"> </span>con <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>controparte <span class=\"_ _40\"> </span>solt<span class=\"_ _1\"></span>anto <span class=\"_ _40\"> </span>qualora <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>abbia <span class=\"_ _40\"> </span>correntemente <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _47\"> </span>legale <span class=\"_ _40\"> </span>di compensare gli importi ri<span class=\"_ _1\"></span>levati contabilmente e si int<span class=\"_ _1\"></span>enda <span class=\"_ _1\"></span>procedere al regola<span class=\"_ _1\"></span>mento su base net<span class=\"_ _1\"></span>ta delle<span class=\"_ _1\"></span> posizioni oggetto di compensazione.<span class=\"_ _1\"></span> Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"_ _324\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>anno <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>riclassificate  dalla <span class=\"_ _2c\"> </span>categoria <span class=\"_ _2c\"> </span>valutata  al<span class=\"_ _0\"></span>  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value</span> <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatto  a <span class=\"_ _2c\"> </span>conto economico <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _2d\"> </span>categorie <span class=\"_ _2d\"> </span>previste <span class=\"_ _2d\"> </span>dall\u2019IFRS <span class=\"_ _2d\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>valutate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ls115\">o <span class=\"_ _0\"></span><span class=\"ff6 ls0\">Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>con impatto <span class=\"_ _2\"></span>sulla redditivit\u00e0 <span class=\"_ _2\"></span>compless<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span><span class=\"ff2\">). Il <span class=\"_ _2\"></span>valore </span></span></span></span>di <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _2d\"> </span>dal  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>riclassif<span class=\"_ _1\"></span>ica <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>gli <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>stessa operano in <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>niera prospettica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dalla data <span class=\"_ _0\"></span>di riclassificazione. In <span class=\"_ _2\"></span>questo caso, il <span class=\"_ _2\"></span>ta<span class=\"_ _1\"></span>sso di <span class=\"_ _0\"></span>interesse effettivo <span class=\"_ _3d\"> </span>dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _40\"> </span>riclassificata <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>rideterminato <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>bas<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value<span class=\"ff2\"> <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _40\"> </span>di </span></span>riclassificazione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2\"></span>considerata come <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>diversi stadi di rischio creditizio<span class=\"_ _1\"></span> (<span class=\"ff6\">stage assignment<span class=\"ff5\">) ai fini dell<span class=\"_ _1\"></span>\u2019</span>impairment</span>. Criteri di iscrizione La <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> data <span class=\"_ _3\"></span>di regolam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ebito <span class=\"_ _1\"></span>e di capitale e alla data di sottos<span class=\"_ _1\"></span>crizione per i contratti derivati.<span class=\"_ _1\"></span> All\u2019atto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a conto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>economico </span></span>sono rilevate <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span>, che corrispo<span class=\"_ _1\"></span>nde al cor<span class=\"_ _1\"></span>rispettivo pagato, senza <span class=\"_ _1\"></span>considerare i <span class=\"_ _1\"></span>costi o <span class=\"_ _1\"></span>proventi di transazione direttamente attrib<span class=\"_ _1\"></span>uibili allo strumento stesso che sono imputati nel<span class=\"_ _1\"></span> Conto Economico.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>iniziale, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 finanziarie <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto </span></span>economico <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valoriz<span class=\"_ _1\"></span>zate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value<span class=\"ff5\">. <span class=\"_ _3\"></span>Gli <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>dell\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>criteri<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sono </span></span>imputati nel Conto Economico.<span class=\"_ _1\"></span> Per <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>quotati <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>mercato <span class=\"_ _2d\"> </span>atti<span class=\"_ _1\"></span>vo, <span class=\"_ _2d\"> </span>vengono utilizzate <span class=\"_ _3f\"> </span>quotazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mercato. <span class=\"_ _3f\"> </span>In <span class=\"_ _3f\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _3f\"> </span>attivo, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3f\"> </span>utilizzati <span class=\"_ _3f\"> </span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>e modelli <span class=\"_ _2c\"> </span>valutativi <span class=\"_ _2c\"> </span>comunemente <span class=\"_ _2d\"> </span>adot<span class=\"_ _1\"></span>tati, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>tengono <span class=\"_ _2d\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>tutti <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>fattori <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>sch<span class=\"_ _1\"></span>io <span class=\"_ _2c\"> </span>correlati <span class=\"_ _2c\"> </span>agli strumenti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>rilevabili <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>mercato. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>toli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>mercato attivo, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato quale <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma del <span class=\"_ _3\"></span><span class=\"ff6\">fair va<span class=\"_ _1\"></span>lue</span> solt<span class=\"_ _1\"></span>anto in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>residuale <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limitatamente <span class=\"_ _1\"></span>a poche <span class=\"_ _29\"></span>circosta<span class=\"_ _1\"></span>nze, <span class=\"_ _29\"></span>os<span class=\"_ _1\"></span>sia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>applicabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>metodi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>valutazione, <span class=\"_ _29\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>pres<span class=\"_ _1\"></span>enza <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> un\u2019ampia  gamma  di <span class=\"_ _2c\"> </span>pos<span class=\"_ _1\"></span>sibili  stime  del  <span class=\"ff6\">fair  value<span class=\"ff2\">,  nel <span class=\"_ _2c\"> </span>cui  ambito  il  costo  rappresenta  la <span class=\"_ _2c\"> </span>stima  pi\u00f9 </span></span>significativa. Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> 12 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie di<span class=\"_ _1\"></span> negoziazione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Criteri di iscrizione e classif<span class=\"_ _1\"></span>icazione Gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>emissione a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>senza <span class=\"_ _1\"></span>considerare <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>proventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>transazione direttamente imputabili agli s<span class=\"_ _1\"></span>tessi. Sono iscritti in questa voce, in parti<span class=\"_ _1\"></span>colare, gli strumenti derivati di negoziazio<span class=\"_ _1\"></span>ne con <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _1\"></span></span> negativo.<span class=\"ff3\"> </span>Criteri di valutazione e di rilevaz<span class=\"_ _1\"></span>ione delle componenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>trazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Conto Economico. Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-747": {
   "value": "Criteri di cancellazione Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>cancellate<span class=\"_ _1\"></span> dal <span class=\"_ _3\"></span>bilancio so<span class=\"_ _1\"></span>lamente <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>comportato <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e benefici <span class=\"_ _2\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 stesse. <span class=\"_ _2\"></span>Qualora sia <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>invece <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>ntenuta <span class=\"_ _0\"></span>una quota <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>rilevante <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>benefici <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>cedute, <span class=\"_ _3\"></span>queste <span class=\"_ _29\"></span>continuano <span class=\"_ _29\"></span>ad essere <span class=\"_ _0\"></span>iscritte in <span class=\"_ _0\"></span>bilancio, <span class=\"_ _0\"></span>ancorch\u00e9 <span class=\"_ _2\"></span>giuridicam<span class=\"_ _1\"></span>ente la <span class=\"_ _0\"></span>titolarit\u00e0 delle <span class=\"_ _2\"></span>attivit\u00e0 stesse <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> stata <span class=\"_ _0\"></span>effettivamente trasferita. Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>sia <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ossibile <span class=\"_ _2d\"> </span>accertare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>sostanziale <span class=\"_ _2d\"> </span>trasferimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>ben<span class=\"_ _1\"></span>efici, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 finanziarie <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>bilancio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>mantenuto <span class=\"_ _3f\"> </span>alcun <span class=\"_ _3f\"> </span>tipo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>contro<span class=\"_ _1\"></span>llo <span class=\"_ _3f\"> </span>sulle stesse. In <span class=\"_ _1\"></span>caso contr<span class=\"_ _1\"></span>ario, la conservazio<span class=\"_ _1\"></span>ne, anche in <span class=\"_ _1\"></span>parte, <span class=\"_ _1\"></span>di tale <span class=\"_ _1\"></span>controllo comporta il<span class=\"_ _1\"></span> mantenimento in bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>misura <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>coinvolgimento <span class=\"_ _3\"></span>residuo, <span class=\"_ _3\"></span>misurato <span class=\"_ _1\"></span>dall\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>cambiamenti di valore delle attivit\u00e0 cedute ed alle va<span class=\"_ _1\"></span>riazioni dei fl<span class=\"_ _1\"></span>ussi finanziari delle stess<span class=\"_ _1\"></span>e. Infine, le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie cedute<span class=\"_ _0\"></span> vengono <span class=\"_ _0\"></span>cancellate dal <span class=\"_ _0\"></span>bilancio ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui vi <span class=\"_ _2\"></span>sia<span class=\"_ _1\"></span> la <span class=\"_ _2\"></span>conservaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>diritti <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ricevere <span class=\"_ _3\"></span>i relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>assunzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obbligazio<span class=\"_ _1\"></span>ne a pagare detti flussi, e solo ess<span class=\"_ _1\"></span>i, senza un ritardo ril<span class=\"_ _1\"></span>evante ad altri soggetti terzi.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di cancellazione Le attivit\u00e0 <span class=\"_ _1\"></span>ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>non correnti <span class=\"_ _1\"></span>in via <span class=\"_ _1\"></span>di dismissio<span class=\"_ _1\"></span>ne sono <span class=\"_ _1\"></span>eliminati dallo s<span class=\"_ _1\"></span>tato patrimoniale <span class=\"_ _1\"></span>al momento della dismissione.<span class=\"_ _324\"> </span>Criteri di cancellazione Le passivit\u00e0 finanziarie sono cancellate dal bilancio quando risult<span class=\"_ _1\"></span>ano scadute o estinte. La cancellazione avviene anche in presenza di riacquisto<span class=\"_ _1\"></span> di titoli obbligazionari precedentemen<span class=\"_ _1\"></span>te emessi; la differenza tra valore <span class=\"_ _2c\"> </span>contabile  della <span class=\"_ _2c\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2c\"> </span>e  l\u2019ammon<span class=\"ff2\">tare <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>orrisposto  per <span class=\"_ _2d\"> </span>acquista<span class=\"_ _1\"></span>rla <span class=\"_ _2c\"> </span>viene  registrata <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>Cont<span class=\"_ _1\"></span>o </span>Economico. Il <span class=\"_ _3\"></span>ricollocamento <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _29\"></span>riacquisto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerato <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>una nuova emissione con iscrizione al nuovo<span class=\"_ _1\"></span> prezzo di collocamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "2 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto sulla redditivit\u00e0 comple<span class=\"_ _1\"></span>ssiva (FVOCI)<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _40\"> </span>incluse <span class=\"_ _47\"> </span>nella <span class=\"_ _40\"> </span>presente <span class=\"_ _47\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _47\"> </span>le <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _40\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>che <span class=\"_ _47\"> </span>soddisfano <span class=\"_ _40\"> </span>entrambe <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>seguenti condizioni: \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sseduta <span class=\"_ _3b\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _3b\"> </span>di <span class=\"_ _2d\"> </span><span class=\"ff6\">business<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>obiettivo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _3f\"> </span>sia </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente che mediant<span class=\"_ _1\"></span>e la vendita (HTCS) e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). Sono inoltre inclusi nella voce gli <span class=\"_ _0\"></span>strumenti di capitale, non detenuti per finalit\u00e0 di negoziazione, per cui al momento <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>rilevazione <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>esercitata <span class=\"_ _2c\"> </span>l\u2019opzione <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>designazione <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2c\"> </span>con </span></span>impatto sulla redditivit\u00e0<span class=\"_ _1\"></span> complessiva (<span class=\"ff6\">FVOCI o<span class=\"_ _1\"></span>ption</span><span class=\"ls16\">).</span> In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debito <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riconducibili <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">bus<span class=\"_ _1\"></span>iness</span> <span class=\"_ _3\"></span>HTCS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>superato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>test </span></span>SPPI; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le interessenze <span class=\"_ _1\"></span>azionarie, non <span class=\"_ _1\"></span>qualificabili <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>controllo, collegamento e contr<span class=\"_ _1\"></span>ollo congiunto, <span class=\"_ _1\"></span>che non </span></span>sono deten<span class=\"_ _0\"></span>ute con <span class=\"_ _2\"></span>finalit\u00e0 di ne<span class=\"_ _0\"></span>goziazione, per <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esercitata l\u2019opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>designazione al <span class=\"ff6\">fair<span class=\"_ _0\"></span> </span>value <span class=\"ff5\">con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (\u201c<span class=\"_ _1\"></span></span>FVOCI option<span class=\"ff5\">\u201d).<span class=\"ff2\"> </span></span>Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"ff2\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie potranno <span class=\"_ _0\"></span>essere riclassificate <span class=\"_ _0\"></span>dalla categor<span class=\"_ _1\"></span>ia valutata <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> con <span class=\"_ _0\"></span>impatto sulla <span class=\"_ _0\"></span>redditivit\u00e0 </span></span>complessiva <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>una <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _3b\"> </span>cat<span class=\"_ _1\"></span>egorie <span class=\"_ _3b\"> </span>previ<span class=\"_ _1\"></span>ste <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _3\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span><span class=\"ls2a\">o <span class=\"_ _3b\"> </span></span></span>Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _29\"></span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3b\"> </span>a <span class=\"_ _29\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span><span class=\"ff2\">). <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di </span>trasferimento \u00e8 rappresentato dal <span class=\"ff6\">fair value</span> al momento della riclassifica e gli effetti della <span class=\"_ _0\"></span>stessa operano in <span class=\"_ _3\"></span>maniera <span class=\"_ _3\"></span>prospettica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassificaz<span class=\"_ _1\"></span>ione. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassifica <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>in oggetto a quella del costo <span class=\"ff5\">ammor<span class=\"_ _1\"></span>tizzato, l\u2019utile (perdita) cumulato rilevato nella riserv<span class=\"_ _1\"></span>a da valutazione \u00e8 </span>portato a <span class=\"_ _1\"></span>rettifica del <span class=\"_ _1\"></span><span class=\"ff6\">fair value</span> <span class=\"ff5\">dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>della riclassificazione. Nel <span class=\"_ _1\"></span>caso invece di </span>riclassifica <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>categori<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>impatto<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>l'utile <span class=\"_ _2d\"> </span>(perdita) <span class=\"_ _2c\"> </span>cumulato rilevato <span class=\"_ _3d\"> </span>precedentemente <span class=\"_ _40\"> </span>nella <span class=\"_ _3d\"> </span>riserva <span class=\"_ _40\"> </span>da <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>riclass<span class=\"_ _1\"></span>ificato <span class=\"_ _3d\"> </span>dal <span class=\"_ _3d\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _3d\"> </span>netto <span class=\"_ _40\"> </span>all'utile (perdita) d'esercizio. Criteri di iscrizione L\u2019iscrizione iniziale delle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie \u00e8 effettuat<span class=\"_ _1\"></span>a alla data di regol<span class=\"_ _1\"></span>amento per i titoli<span class=\"_ _1\"></span> di debito e per i titoli di capitale.<span class=\"_ _0\"></span><span class=\"ls0\"> </span>All\u2019atto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>contabilizzate <span class=\"_ _29\"></span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"> </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"></span>redditivit\u00e0 </span></span>complessiva, <span class=\"_ _0\"></span>comprensivo <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>o p<span class=\"_ _0\"></span>roventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transazione <span class=\"_ _2\"></span>direttamente <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _0\"></span>allo <span class=\"_ _2\"></span>strumento <span class=\"_ _0\"></span>stesso. Criteri di valutazione Successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _29\"></span>classificate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 complessiva, <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di capitale, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Economico<span class=\"_ _1\"></span> </span></span>degli <span class=\"_ _10\"> </span>impatti <span class=\"_ _a8\"> </span>derivanti <span class=\"_ _a8\"> </span>dall\u2019applicazione <span class=\"_ _10\"> </span>del <span class=\"_ _a8\"> </span>costo <span class=\"_ _a8\"> </span>ammortizzato, <span class=\"_ _a8\"> </span>degli <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>dell\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _10\"> </span><span class=\"ls19\">e </span></span></span>dell\u2019eventuale effetto ca<span class=\"_ _1\"></span>mbio, mentre gli al<span class=\"_ _1\"></span>tri utili o<span class=\"_ _1\"></span> perdite derivanti da<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>variazione di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> sono </span></span>rilevati  in  una  specifica  ris<span class=\"_ _1\"></span>erva  di  patrimonio  netto  finch\u00e9  l\u2019attivit\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span><span class=\"ff2\">ia  non  \u00e8  cancellata.  Al<span class=\"_ _324\"> </span></span>momento de<span class=\"_ _0\"></span>lla dismissione, <span class=\"_ _0\"></span>totale o <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>ziale, l\u2019utile <span class=\"_ _2\"></span>o la perdita <span class=\"_ _2\"></span>cumulati nella riserva <span class=\"_ _2\"></span>da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _1\"></span> Gli strumenti di capitale per cui \u00e8 stata effettuata la scelta per la classificazione nella presente categoria<span class=\"_ _1\"></span> sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifica <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>devono <span class=\"_ _2\"></span>essere </span></span>successivamente <span class=\"_ _2\"></span>trasferiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico, <span class=\"_ _0\"></span>neanche <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cessione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>riferibile ai <span class=\"_ _29\"></span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>questione <span class=\"_ _29\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ai relativi dividendi. Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>criteri <span class=\"_ _29\"></span>gi\u00e0 <span class=\"_ _29\"></span>illustr<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>valutate <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>fair<span class=\"_ _1\"></span> </span>value con impatto a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Le <span class=\"_ _3\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>soggette <span class=\"_ _3\"></span>alla verifica <span class=\"_ _3b\"> </span>dell\u2019incremento <span class=\"_ _3b\"> </span>significativo <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>credit<span class=\"_ _1\"></span>izio <span class=\"_ _3b\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>) <span class=\"_ _3b\"> </span>prevista <span class=\"_ _3b\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9, <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>delle Attivit\u00e0 al costo ammortizzato<span class=\"ff2\">, con conse<span class=\"_ _0\"></span>guente rilevazione a Conto Economico di una <span class=\"_ _0\"></span>rettifica di valore </span>a copertura <span class=\"_ _1\"></span>delle perdit<span class=\"_ _1\"></span>e attese. <span class=\"_ _1\"></span>Pi\u00f9 <span class=\"_ _1\"></span>in particol<span class=\"_ _1\"></span>are, sugli <span class=\"_ _1\"></span>strumenti clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span><span class=\"ff6\">stage</span> <span class=\"_ _1\"></span>1 (ossia<span class=\"_ _1\"></span> sulle <span class=\"_ _1\"></span>attivit\u00e0 finanziarie al momento de<span class=\"_ _0\"></span>ll\u2019<span class=\"ff6\">origination<span class=\"_ _1\"></span><span class=\"ff2\">, ove non <span class=\"_ _0\"></span>deteriorate, e sugli <span class=\"_ _0\"></span>strumenti per <span class=\"_ _0\"></span>cui non si \u00e8<span class=\"_ _0\"></span> verificato un </span></span>significativo <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>ini<span class=\"_ _1\"></span>ziale) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>contabilizzata, <span class=\"_ _3\"></span>ad ogni <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff6\">report<span class=\"_ _1\"></span>ing<span class=\"ff2\">, <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nno. <span class=\"_ _0\"></span>Invece, <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _0\"></span>classificat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>in <span class=\"ff6\">stage</span> <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>(<span class=\"ff6\">bonis</span> </span></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>veri<span class=\"_ _1\"></span>ficato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>levazione iniziale) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span><span class=\"ff6\">stage</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">3 <span class=\"_ _2d\"> </span>(esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>deteriorate) <span class=\"_ _2d\"> </span>viene <span class=\"_ _3f\"> </span>contabil<span class=\"_ _1\"></span>izzata <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>perdita <span class=\"_ _2d\"> </span>attesa <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019intera <span class=\"_ _2d\"> </span>vita </span>residua dello strumento finanziario. Non s<span class=\"_ _1\"></span>ono assoggettati al processo di <span class=\"_ _1\"></span><span class=\"ff6\">impa<span class=\"_ _1\"></span>irment</span> <span class=\"ls7\">i titoli di capitale<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span>Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>3 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _1\"></span>incluse <span class=\"_ _3\"></span>nella pr<span class=\"_ _1\"></span>esente <span class=\"_ _3\"></span>categoria <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>(in <span class=\"_ _3\"></span>particolare <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>di debito) che soddisfano entrambe le s<span class=\"_ _1\"></span>eguenti condizioni:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>posseduta <span class=\"_ _3d\"> </span>secondo <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span><span class=\"ff6\">business<span class=\"ff2\">  il<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>cui  obiettivo <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>conseguito </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente (HTC), e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>forme <span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>niche <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esentano <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>paragraf<span class=\"_ _0\"></span>o </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _1\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>nelle div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rme <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entano <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito che<span class=\"_ _0\"></span> presentano i requisiti di c<span class=\"_ _0\"></span>ui al parag<span class=\"_ _0\"></span>rafo precedente<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span></span>Secondo <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _1\"></span>generali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>previste <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riclassificaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _3\"></span>non sono ammesse <span class=\"_ _1\"></span>riclassifiche vers<span class=\"_ _1\"></span>o altre <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie sal<span class=\"_ _1\"></span>vo il <span class=\"_ _1\"></span>caso in cui <span class=\"_ _1\"></span>l\u2019entit\u00e0 <span class=\"_ _1\"></span>modifichi<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">business</span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>casi, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ci <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>siano altamente <span class=\"_ _2\"></span>infreque<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>potranno <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>dalla categoria <span class=\"_ _2\"></span>valutata al <span class=\"_ _2\"></span>costo ammortizzato in una delle altre due categorie previste dall\u2019I<span class=\"_ _1\"></span><span class=\"ff2\">FRS 9 (<span class=\"ff6\">Attivit\u00e0 finanziari<span class=\"_ _1\"></span>e valutate al fair value </span></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ls2a\">o </span></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto<span class=\"_ _324\"> </span>economico<span class=\"ff2\">). <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rappresentato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span></span>fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>momento della <span class=\"_ _1\"></span>riclas<span class=\"_ _1\"></span>sificazione <span class=\"_ _1\"></span>e </span>gli effetti della riclassificaz<span class=\"_ _1\"></span>ione operano in maniera prospettica a parti<span class=\"_ _1\"></span>re dalla data di riclassificazione. Gli utili <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>anti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>differenza <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>dell'attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico nel <span class=\"_ _2\"></span>caso di ric<span class=\"_ _0\"></span>lassifica tra <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al <span class=\"_ _2\"></span>fair value </span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff5\">e <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Patrimo<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>netto, <span class=\"_ _29\"></span>nell\u2019ap</span>pos<span class=\"_ _1\"></span>ita <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutazione, <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di </span>riclassifica tra l<span class=\"_ _1\"></span>e <span class=\"ff6\">Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva<span class=\"_ _3\"></span></span>.<span class=\"_ _0\"></span> Criteri di iscrizione L\u2019iscrizione <span class=\"_ _29\"></span>iniziale <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>avviene <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>regolamento <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>titoli <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>debito <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>alla data di <span class=\"_ _2\"></span>erogazio<span class=\"_ _1\"></span>ne nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span>crediti. A<span class=\"_ _0\"></span>ll\u2019atto della <span class=\"_ _0\"></span>rilevazione iniziale le <span class=\"_ _2\"></span>attivit\u00e0 sono contabilizzate al <span class=\"ff6\">fair </span>value<span class=\"ff2\">, comprensivo dei co<span class=\"_ _1\"></span>sti o proventi di transazione direttamente attribuib<span class=\"_ _1\"></span>ili allo str<span class=\"_ _1\"></span>umento stesso.<span class=\"_ _1\"></span> </span>In particolare, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quel che <span class=\"_ _0\"></span>attiene ai <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti, la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>erogazione normalmente <span class=\"_ _0\"></span>coincide con <span class=\"_ _2\"></span>la data di sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>coincidenza <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>chi, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto si  provvede  ad  iscrivere  un  impegno  ad  erogare<span class=\"_ _1\"></span>  fondi  che  si  chiude  alla  data  di  erogazio<span class=\"_ _1\"></span>ne  del finanziamento. <span class=\"_ _3\"></span>L\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span></span></span>dello <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>all\u2019ammontar<span class=\"_ _1\"></span>e erogato, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>prezzo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _3\"></span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi/proventi <span class=\"_ _29\"></span>direttamente <span class=\"_ _29\"></span>riconducibili <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>singolo credito e determinabili sin dall\u2019o<span class=\"_ _1\"></span>rigine dell\u2019operazione, ancorch\u00e9 liquidati in un momento s<span class=\"_ _1\"></span>uccessivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Sono <span class=\"_ _1\"></span>esclusi <span class=\"_ _3\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>endo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>caratteris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>suddette, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimbors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>della controparte debitrice o sono inquadrabi<span class=\"_ _1\"></span>li tra i normali costi<span class=\"_ _1\"></span> interni di carattere amministrativo.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _8e\"> </span>alla <span class=\"_ _8e\"> </span>ril<span class=\"_ _1\"></span>evazione <span class=\"_ _8e\"> </span>iniziale, <span class=\"_ _8e\"> </span>le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _8e\"> </span>in <span class=\"_ _8e\"> </span>esame <span class=\"_ _8e\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _8e\"> </span>valutate <span class=\"_ _8e\"> </span>al <span class=\"_ _8e\"> </span>cos<span class=\"_ _1\"></span>to ammortizzato, <span class=\"_ _3\"></span>utilizzando il <span class=\"_ _1\"></span>metodo <span class=\"_ _3\"></span>del tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _1\"></span>effettivo: <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>ammontare pari al valore di prima iscrizione diminuito dei<span class=\"_ _1\"></span> <span class=\"ff5\">rimborsi di capitale, pi\u00f9 o<span class=\"_ _1\"></span> meno l\u2019ammortamento cumulato </span>(calcolato <span class=\"_ _1\"></span>col <span class=\"_ _1\"></span>richiamato <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di interesse <span class=\"_ _1\"></span>effettivo) <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>importo <span class=\"_ _1\"></span>iniziale e <span class=\"_ _1\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _1\"></span>(riconducibile <span class=\"_ _3\"></span>tipicamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>costi/proventi <span class=\"_ _1\"></span>imputat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttam<span class=\"_ _3\"></span><span class=\"ff2\">ente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>singola </span>attivit\u00e0) e quindi nettato delle rettifiche di valore.<span class=\"_ _3\"></span> Il tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse effettivo <span class=\"_ _1\"></span>\u00e8 individuato <span class=\"_ _1\"></span>calcolando <span class=\"_ _1\"></span>il ta<span class=\"_ _1\"></span>sso che <span class=\"_ _1\"></span>eguaglia il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>futuri dell\u2019attivit\u00e0,  per  capitale  ed <span class=\"_ _2c\"> </span>inter<span class=\"_ _1\"></span>esse,  all\u2019ammontare  erogato  inclusivo  dei  costi/proventi  ricondotti all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>finanziaria <span class=\"_ _3f\"> </span>medesima. <span class=\"_ _2d\"> </span>Ta<span class=\"_ _1\"></span><span class=\"ff2\">le <span class=\"_ _3f\"> </span>modal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>contabi<span class=\"_ _1\"></span>lizzazione, <span class=\"_ _3f\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>finanziaria, </span>consente  di <span class=\"_ _3d\"> </span>dis<span class=\"_ _1\"></span>tribuire <span class=\"_ _3d\"> </span>l\u2019effetto <span class=\"_ _3d\"> </span>economico <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>cos<span class=\"_ _1\"></span>ti/proventi <span class=\"_ _3d\"> </span>direttamente <span class=\"_ _3d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un\u2019attivit\u00e0 finanziaria lungo la sua vita residua attesa.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzato <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>(valorizzate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>storico) <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>tenere <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>curabile <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>dell\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>logica<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dell\u2019at<span class=\"_ _1\"></span>tualizzazione, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quelle senza una scadenza definita<span class=\"_ _1\"></span> e per i crediti a revoca.<span class=\"_ _1\"></span> I <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>sono strettamente <span class=\"_ _2\"></span>connessi all\u2019inclusione <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>tre stadi di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>io <span class=\"_ _3f\"> </span>(c.d. <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">stage</span>\u201d) <span class=\"_ _3b\"> </span>previsti <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3f\"> </span>9, <span class=\"_ _3f\"> </span>l\u2019ult<span class=\"_ _1\"></span>imo <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>quali <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">stage<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>3) <span class=\"_ _3b\"> </span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span>finanziarie deteriorate e i restanti <span class=\"_ _1\"></span>(<span class=\"ff6\">stage</span> 1 e 2) le atti<span class=\"_ _1\"></span>vit\u00e0 finanzia<span class=\"_ _1\"></span>rie in <span class=\"ff6\">bonis</span>. Con riferimento <span class=\"_ _1\"></span>alla rappresentazione contabil<span class=\"_ _1\"></span>e dei suddetti <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>valutativi, le rettifiche <span class=\"_ _1\"></span>di valo<span class=\"_ _1\"></span>re riferite a questa tipologia di atti<span class=\"_ _1\"></span>vit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto dell\u2019is<span class=\"_ _1\"></span>crizione iniziale, per un ammontare pari alla perdita attesa a <span class=\"_ _1\"></span>dodici mesi;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _d7\"> </span>della <span class=\"_ _d7\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _d3\"> </span>successiva <span class=\"_ _d7\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _d7\"> </span>ove <span class=\"_ _d7\"> </span>il <span class=\"_ _d7\"> </span>rischio <span class=\"_ _d7\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>non <span class=\"_ _d3\"> </span>sia <span class=\"_ _d7\"> </span>ris<span class=\"_ _1\"></span>ultato </span></span>significativamente <span class=\"_ _235\"> </span>incrementato <span class=\"_ _5b\"> </span>rispetto <span class=\"_ _235\"> </span>all\u2019iscrizione <span class=\"_ _235\"> </span>iniz<span class=\"_ _1\"></span>iale, <span class=\"_ _d6\"> </span>in <span class=\"_ _5b\"> </span>relazione <span class=\"_ _235\"> </span>alle <span class=\"_ _235\"> </span>variazio<span class=\"_ _1\"></span>ni dell\u2019ammontare delle rettifi<span class=\"_ _1\"></span>che di valore per perdite attese nei<span class=\"_ _1\"></span><span class=\"ff2\"> dodici mesi s<span class=\"_ _1\"></span>uccessivi; </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto della <span class=\"_ _0\"></span>valutazione s<span class=\"_ _0\"></span>uccessiva de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0, ove <span class=\"_ _0\"></span>il ri<span class=\"_ _0\"></span>schio creditizio <span class=\"_ _2\"></span>sia risultato <span class=\"_ _0\"></span>significativamente<span class=\"_ _324\"> </span></span></span>incrementato <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _2\"></span>all\u2019iscrizione <span class=\"_ _0\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rettif<span class=\"_ _1\"></span>iche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>perdite attese riferibili all\u2019intera vi<span class=\"_ _1\"></span>ta residua prevista contrattualmente per l\u2019<span class=\"_ _1\"></span>attivit\u00e0;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>successiva <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _3b\"> </span>ove <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tale <span class=\"_ _3b\"></span>incremento <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>poi </span></span>venuta <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>no, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>all\u2019adeguamento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cumulate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>del passaggio <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>una <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>esidua <span class=\"_ _3b\"> </span>dello <span class=\"_ _3b\"> </span>strumento <span class=\"_ _3b\"> </span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>\u201d) <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"></span>una <span class=\"_ _3b\"> </span>a dodici mesi. Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>in esame, <span class=\"_ _1\"></span>ove <span class=\"_ _1\"></span>risultino <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span><span class=\"ff6\">bonis</span>, sono <span class=\"_ _1\"></span>sottoposte <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>valutazione, <span class=\"_ _1\"></span>volta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire le rettifiche di valore da ril<span class=\"_ _1\"></span>evare in bilancio, a liv<span class=\"_ _1\"></span>ello di singolo rappo<span class=\"_ _1\"></span>rto creditizio (o \u201c<span class=\"_ _1\"></span><span class=\"ff6\">tr<span class=\"_ _1\"></span>anche</span>\u201d di titolo), in<span class=\"_ _1\"></span> funzione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentati <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span><span class=\"ff6\">probability <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>default</span> <span class=\"_ _1\"></span>(PD), <span class=\"_ _3\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>oss <span class=\"_ _1\"></span>given <span class=\"_ _3\"></span>default<span class=\"ff2\"> <span class=\"_ _1\"></span>(LGD) <span class=\"_ _1\"></span>ed </span></span>exposure <span class=\"_ _8e\"> </span>at <span class=\"_ _10\"> </span>default<span class=\"ff2\"> <span class=\"_ _10\"> </span>(EAD), <span class=\"_ _10\"> </span>derivati <span class=\"_ _8e\"> </span>dai <span class=\"_ _10\"> </span>modelli <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _10\"> </span>interno <span class=\"_ _10\"> </span>in <span class=\"_ _8e\"> </span>uso <span class=\"_ _10\"> </span>(</span>Credit <span class=\"_ _8e\"> </span>Rating <span class=\"_ _10\"> </span>System<span class=\"ff2 ls16\">) </span>opportunamente corretti per tener conto d<span class=\"_ _1\"></span>elle previsio<span class=\"_ _1\"></span>ni del principio contabil<span class=\"_ _1\"></span>e IFRS 9. Qualora oltre <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un increm<span class=\"_ _0\"></span>ento significativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>si riscontrano <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>ogg<span class=\"_ _1\"></span>ettive evidenze di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"> </span>viene <span class=\"_ _29\"></span>misurato <span class=\"_ _3b\"> </span>come <span class=\"_ _29\"></span>differenza <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>contabile dell\u2019attivit\u00e0 (clas<span class=\"_ _1\"></span>sificata come <span class=\"_ _1\"></span>\u201cdeteriora<span class=\"_ _1\"></span>ta\u201d, al<span class=\"_ _1\"></span> pari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>gli altri <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>intercorrenti con <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>edesima controparte) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>timati, <span class=\"_ _2d\"> </span>scontati <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>effettivo originario. L\u2019import<span class=\"_ _1\"></span>o della perdita, da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>a Conto Economico, <span class=\"_ _1\"></span>\u00e8 def<span class=\"_ _1\"></span><span class=\"ff2\">inito <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>di un processo <span class=\"_ _1\"></span>di </span>valutazione <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>tica <span class=\"_ _2\"></span>o determinato <span class=\"_ _2\"></span>per categ<span class=\"_ _0\"></span>orie <span class=\"_ _0\"></span>omogenee <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _2\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>ogni posizione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span><span class=\"ff6\">forward <span class=\"_ _3\"></span>looking</span> <span class=\"_ _3\"></span><span class=\"ff5\">con <span class=\"_ _3\"></span>l\u2019inclusione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>possibili <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>alternativi <span class=\"_ _3\"></span>di </span>recupero (\u201c<span class=\"ff6\">disposal scena<span class=\"_ _1\"></span>rio</span>\u201d).<span class=\"ff2\"> </span>Rientrano <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>attribuito <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tatus<span class=\"ff2\"> <span class=\"_ _1\"></span>di </span></span>sofferenza, inadempienza<span class=\"_ _1\"></span> probabil<span class=\"_ _1\"></span>e o di <span class=\"_ _1\"></span>scaduto/sconfinante da <span class=\"_ _1\"></span>oltre nov<span class=\"_ _1\"></span>anta <span class=\"_ _1\"></span>giorni secondo <span class=\"_ _1\"></span>le regole<span class=\"_ _1\"></span> di Banca d\u2019Italia, coerenti con la normati<span class=\"_ _1\"></span>va IAS/IFRS e di vigilanza europea.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tengono conto <span class=\"_ _2\"></span>dei tempi <span class=\"_ _0\"></span>di recupe<span class=\"_ _0\"></span>ro attesi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del pre<span class=\"_ _0\"></span>sumibile valore <span class=\"_ _0\"></span>di realiz<span class=\"_ _0\"></span>zo delle<span class=\"_ _0\"></span> eventuali garanzie. Il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>effettivo <span class=\"_ _3\"></span>originario <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rimane <span class=\"_ _3\"></span>invariato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>intervenuta <span class=\"_ _3\"></span>una ristrutturazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>abbia comportato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattuale <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>qualora il rapporto divenga, nella pratica, i<span class=\"_ _1\"></span>nfrutti<span class=\"_ _1\"></span>fero di interessi contrattuali. Qualora <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>motivi <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>siano <span class=\"_ _1\"></span>rimos<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>nto <span class=\"_ _3\"></span>verificatosi <span class=\"_ _3\"></span>successivamente alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>riprese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>imputazione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto Economico. <span class=\"_ _3b\"></span>La <span class=\"_ _3b\"> </span>ripresa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"></span>pu\u00f2 <span class=\"_ _3b\"></span>eccedere <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>costo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ammortizzato <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3b\"></span>finanziario avrebbe avuto in assenza di precedenti rettif<span class=\"_ _1\"></span>iche.<span class=\"_ _1\"></span> I ripristini di valore conn<span class=\"_ _0\"></span>essi con il trascorrere del te<span class=\"_ _0\"></span>mpo sono appostati nel margine<span class=\"_ _0\"></span> di interesse.<span class=\"ls0\"> </span>I crediti <span class=\"_ _1\"></span>per interessi <span class=\"_ _1\"></span>di mora <span class=\"_ _1\"></span>maturati s<span class=\"_ _1\"></span>u attivit\u00e0 <span class=\"_ _1\"></span>deteriorate sono rilevati <span class=\"_ _1\"></span>solo al <span class=\"_ _3\"></span>momento del loro <span class=\"_ _1\"></span>incasso effettivo. In <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _1\"></span>casi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>condizioni contrattuali originarie <span class=\"_ _0\"></span>sono oggetto <span class=\"_ _2\"></span>di successiva modifica per <span class=\"_ _2\"></span>volo<span class=\"_ _1\"></span>nt\u00e0 de<span class=\"_ _0\"></span>lle parti del <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atto. Quando, nel corso della vita <span class=\"_ _1\"></span>di uno strumen<span class=\"_ _1\"></span>to, le clausole <span class=\"_ _1\"></span>contrattuali <span class=\"_ _1\"></span>sono oggetto di modi<span class=\"_ _1\"></span>fica occorre verificar<span class=\"_ _1\"></span>e se <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _2c\"> </span>originaria <span class=\"_ _2c\"> </span>deve <span class=\"_ _2c\"> </span>continuare <span class=\"_ _2c\"> </span>ad <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>rilevata <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>se, <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>contrario<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>strumento originario <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere oggetto <span class=\"_ _3\"></span>di cancellazione <span class=\"_ _3\"></span>dal bila<span class=\"_ _1\"></span>ncio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">derecognition</span>) <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debba essere <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>un nuovo strumento finanziario.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>ge<span class=\"_ _0\"></span>nerale, <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>modifiche <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>un\u2019attivit\u00e0 <span class=\"_ _47\"> </span>finanziaria <span class=\"_ _47\"> </span>conducono <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>cancellazione <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>stessa <span class=\"_ _47\"> </span>ed all\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>nuova at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>\u201csost<span class=\"_ _0\"></span>anziali\u201d. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>circa <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>\u201csostanzialit\u00e0\u201d <span class=\"_ _3\"></span>della modifica <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>considerando <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>ativi <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>quantitativi. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>alcuni casi,  infatti, <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>\u00e0  risul<span class=\"_ _0\"></span>tare <span class=\"_ _2c\"> </span>chiaro,  senza  il <span class=\"_ _2c\"> </span>ricorso  a <span class=\"_ _2c\"> </span>complesse  analisi,  che <span class=\"_ _2c\"> </span>i  cambiamenti  introdotti modificano <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _1\"></span>e/o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>determinata <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>mentre, in <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>casi, <span class=\"_ _3\"></span>dovranno <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>svolte <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>(anche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _29\"></span>quantitativo) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>apprez<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>effetti delle stesse e<span class=\"_ _0\"></span> verificare la ne<span class=\"_ _0\"></span>cessi<span class=\"ff5\">t\u00e0 di procedere o <span class=\"_ _0\"></span>meno alla can<span class=\"_ _0\"></span>cellazione dell\u2019attivit\u00e0 ed alla iscrizione<span class=\"_ _0\"></span> </span>di un nuovo strumento finanziario<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>(quali-<span class=\"ff5\">quantitati<span class=\"_ _1\"></span>ve) <span class=\"_ _1\"></span>volte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201csostanzial<span class=\"_ _1\"></span>it\u00e0\u201d <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>apportate ad </span>un\u2019attivit\u00e0 finanziaria, <span class=\"_ _1\"></span>dovranno pertanto considerare:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">le <span class=\"_ _47\"> </span>finali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>cui <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>modifiche <span class=\"_ _8d\"> </span>sono <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _47\"> </span>effe<span class=\"_ _1\"></span>ttuate: <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>esempio, <span class=\"_ _8d\"> </span>rinegoz<span class=\"_ _1\"></span>iazioni <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>mot<span class=\"_ _1\"></span>ivi </span></span>commerciali e concessioni per difficolt\u00e0<span class=\"_ _1\"></span> finanziarie della controparte:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _3b\"> </span>prime, <span class=\"_ _3f\"> </span>volte <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201ctrattenere\u201d <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>edono <span class=\"_ _3f\"> </span>coinvolto <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>debitore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>versa <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>una </span></span>situazione <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _47\"> </span>finanziaria. <span class=\"_ _8d\"> </span>In <span class=\"_ _47\"> </span>questa <span class=\"_ _8d\"> </span>casistica <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>incluse <span class=\"_ _47\"> </span>tutte <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _47\"> </span>di rinegoziazione <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>volte ad <span class=\"_ _2\"></span>adeguare <span class=\"_ _0\"></span>l\u2019onerosit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>alle<span class=\"ff2\"> condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato. <span class=\"_ _0\"></span>Tali </span>operazioni <span class=\"_ _2d\"> </span>compo<span class=\"_ _1\"></span>rtano <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>condizioni <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>riginarie <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto, <span class=\"_ _2d\"> </span>solitamente richieste <span class=\"_ _3d\"> </span>dal <span class=\"_ _40\"> </span>debitore, <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>attiene <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>aspetti <span class=\"_ _40\"> </span>connessi <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>onerosit\u00e0 <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>debito, <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>un conseguente <span class=\"_ _3\"></span>beneficio <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>debito<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stesso. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>linea <span class=\"_ _3\"></span>generale <span class=\"_ _29\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tiene <span class=\"_ _3\"></span>che, <span class=\"_ _29\"></span>ogni qualvolta la banca effettui una rinegoziaz<span class=\"_ _1\"></span>ione al fine di evitare di perder<span class=\"_ _1\"></span>e il proprio cliente, tale rinegoziazione debba essere considerata come sostanziale in quanto, ove non fosse <span class=\"_ _0\"></span>effettuata, il cliente potrebbe <span class=\"_ _0\"></span>finanziarsi presso un altro <span class=\"_ _0\"></span>intermediario e la <span class=\"_ _0\"></span>banca subirebbe un <span class=\"_ _0\"></span>decremento dei ricavi futuri previsti;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _2\"></span>seconde, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>\u201cragioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>creditizio\u201d <span class=\"_ _2\"></span>(misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rbearance), <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riconducibili </span></span>al tentativo <span class=\"_ _1\"></span>della banca <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massimizzare <span class=\"_ _1\"></span>il recovery dei <span class=\"_ _1\"></span>cash flow<span class=\"_ _1\"></span> del credito<span class=\"_ _1\"></span> originario. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>rischi e i  bene<span class=\"_ _0\"></span>fici  sottostanti,  successivamente <span class=\"_ _2c\"> </span>alle  modifi<span class=\"_ _1\"></span>che,  di <span class=\"_ _2c\"> </span>norma,  non  sono  sostanzialmente trasferiti  e, <span class=\"_ _2d\"> </span>conseguentemente, <span class=\"_ _2c\"> </span>la  rappresentazione <span class=\"_ _2c\"> </span>contabile  \u00e8 <span class=\"_ _2d\"> </span>qu<span class=\"_ _1\"></span>ella <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _2c\"> </span>tramite  il \u201cmodification <span class=\"_ _2\"></span>accounting\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>implica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>imm<span class=\"_ _1\"></span>ediata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>voc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>economico </span>\u201c140. <span class=\"_ _2d\"> </span>\u201cUtili/perdite <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>modifiche <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>senza <span class=\"_ _3f\"> </span>cancellazio<span class=\"_ _1\"></span>ni\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>valore contabile e valore attual<span class=\"_ _1\"></span>e dei flussi di cass<span class=\"_ _1\"></span>a modificati s<span class=\"_ _1\"></span>contati al tasso di interess<span class=\"_ _1\"></span>e originario <span class=\"_ _3\"></span>- <span class=\"ls116\">e </span>non tramite la derecognition;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la <span class=\"_ _3\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _29\"></span>elementi <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>gettivi <span class=\"_ _3\"></span>(\u201ct<span class=\"_ _1\"></span>rigger\u201d) <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _3\"></span>e/o <span class=\"_ _29\"></span>sui <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi </span></span>contrattuali <span class=\"_ _3\"></span>dello <span class=\"_ _1\"></span>strumento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>(quali, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>esempio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _0\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>divisa <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>la modifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esposti, <span class=\"_ _2\"></span>ove <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>reli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>commodity), che <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>ritiene <span class=\"_ _47\"> </span>comportino <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>derecognition <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>considerazione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>loro <span class=\"_ _47\"> </span>impatto <span class=\"_ _47\"> </span>(atteso <span class=\"_ _47\"> </span>come significativo) sui flussi contrattuali ori<span class=\"_ _1\"></span>ginari. Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>genera <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>traslazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> transazione <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _29\"></span>accessori <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>anzich\u00e9 <span class=\"_ _29\"></span>movimentare <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conto economico dell\u2019esercizio di pr<span class=\"_ _1\"></span>ima iscrizione.<span class=\"ff2\"> </span>Gli <span class=\"_ _3\"></span>interessi <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>maturano <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>effetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>deteriorati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>a conto economico nella voce interessi at<span class=\"_ _1\"></span>tivi.<span class=\"_ _1\"></span> Gli effetti derivanti dalle valutazio<span class=\"_ _1\"></span>ni analitiche e collettive sono imputati a <span class=\"_ _1\"></span>conto economico.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>originario <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>ripristinato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>venir <span class=\"_ _29\"></span>meno <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>motivi <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>ret<span class=\"_ _1\"></span>tifica <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>effettuata, rilevandone gli effetti a conto economico.<span class=\"_ _324\"> </span>In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>acq<span class=\"_ _1\"></span>uistati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aggr<span class=\"_ _1\"></span>egazione <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con <span class=\"_ _0\"></span>effetto a conto economico lungo la vita del credito in <span class=\"_ _0\"></span>base al proprio piano di <span class=\"ff5\">ammortamento oppure integralmente nell\u2019esercizio in cui il credito </span>viene estinto. I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore sono imputate <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce \u201cRi<span class=\"_ _1\"></span>sultato netto <span class=\"_ _1\"></span>dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>di copertura\u201d, <span class=\"_ _1\"></span>analogamente alle variazioni di fair<span class=\"_ _1\"></span> value dello strumento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _324\"> </span>5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span> classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span> Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> 20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span> partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span> rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di iscrizione<span class=\"_ _324\"> </span> Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span> accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span> effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di valutazione<span class=\"_ _324\"> </span> Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span> La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span> recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span> dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span> il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span> chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span> la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span> di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> (<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span> al conto economico.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span> rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span> economico.<span class=\"_ _324\"> </span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span> cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span> criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span> direttamente imputabili.<span class=\"_ _1\"></span> 6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>i<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span>Modalit\u00e0 di determinazione delle<span class=\"_ _1\"></span> perdite di valore degli strumenti finanziari IFR<span class=\"_ _1\"></span>S 9 (<span class=\"_ _1\"></span><span class=\"ff12\">impairment</span>)<span class=\"_ _1\"></span> Ad ogni data <span class=\"_ _1\"></span>di bila<span class=\"_ _1\"></span>ncio o <span class=\"_ _1\"></span>di situaz<span class=\"_ _1\"></span>ione infrannuale, <span class=\"_ _1\"></span>i finanziamenti e <span class=\"_ _1\"></span>i tito<span class=\"_ _1\"></span>li di debito <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>nelle voci delle \u201cAttivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammorti<span class=\"_ _1\"></span>zzato\u201d e delle \u201c<span class=\"_ _1\"></span>Attivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"_ _3\"></span><span class=\"ff6\">fair value </span>con <span class=\"_ _2c\"> </span>impatto  sulla <span class=\"_ _2c\"> </span>redditivit\u00e0  complessiva\u201d <span class=\"_ _2c\"> </span><span class=\"ff2\">-  nonch\u00e9 <span class=\"_ _2d\"> </span>le  esposizioni  fuori <span class=\"_ _2d\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2c\"> </span>rappresentate <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>agli </span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _3b\"> </span>erogare <span class=\"_ _29\"></span>fondi<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dalle <span class=\"_ _3b\"></span>garanzie <span class=\"_ _29\"></span>rilas<span class=\"_ _1\"></span>ciate <span class=\"_ _3b\"></span>- <span class=\"_ _29\"></span>devono <span class=\"_ _3b\"></span>essere <span class=\"_ _29\"></span>assoggettate <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"></span>di impairment<span class=\"ff2\">, <span class=\"_ _2d\"> </span>finalizzato <span class=\"_ _2c\"> </span>a <span class=\"_ _2d\"> </span>stimare <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>cr<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span><span class=\"ff5\">to <span class=\"_ _2d\"> </span>(cosiddette <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _1\"></span>ECL <span class=\"_ _2d\"> </span>\u2013</span> </span>Expected Credit Losses\u201d<span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Aspetti generali del modello di impair<span class=\"_ _1\"></span>ment Secondo <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span><span class=\"ff6\">Expected <span class=\"_ _1\"></span>Cr<span class=\"_ _1\"></span>edit <span class=\"_ _3\"></span>Losses <span class=\"_ _3\"></span></span>le <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>registrate <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>solo facendo <span class=\"_ _2\"></span>riferimento alle <span class=\"_ _2\"></span>oggettive evidenze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore gi\u00e0 <span class=\"_ _2\"></span>manifestatesi <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>valutazione, ma anche sulla base dell\u2019aspettati<span class=\"_ _1\"></span>va di perdite di valore future non ancora v<span class=\"_ _1\"></span>erificatesi.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _1\"></span>particolare, <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>ECL <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>i s<span class=\"_ _1\"></span>opracitati <span class=\"_ _1\"></span>strumenti <span class=\"_ _3\"></span>debbano essere <span class=\"_ _3\"></span>classificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>distinti \u201c<span class=\"ff6\">Stage</span>\u201d, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>fu<span class=\"_ _1\"></span>nzione <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>loro <span class=\"_ _29\"></span>qualit\u00e0 <span class=\"_ _3b\"></span>creditizia <span class=\"_ _29\"></span>assoluta <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>relativa <span class=\"_ _29\"></span>rispetto <span class=\"_ _3b\"></span>all\u2019erogazione <span class=\"_ _29\"></span>iniziale, <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>cui corrispondono diversi criteri di misuraz<span class=\"_ _1\"></span>ione delle perdite attese. Nel dettaglio:<span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _0\"></span><span class=\"ff2\">1: accoglie <span class=\"_ _2\"></span>le attivit\u00e0 finanziarie <span class=\"ff6\">performing</span>, <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>riginate <span class=\"_ _0\"></span>o acquisite, <span class=\"_ _2\"></span>per le <span class=\"_ _0\"></span>quali non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i osserva <span class=\"_ _0\"></span>un </span></span></span>significativo <span class=\"_ _1\"></span>deterioramento del ri<span class=\"_ _1\"></span>schio di <span class=\"_ _1\"></span>credito (<span class=\"_ _1\"></span><span class=\"ffc\">\u201cSICR \u2013<span class=\"ff6\"> <span class=\"_ _1\"></span></span>Significant <span class=\"_ _1\"></span>Increase in Credit <span class=\"_ _1\"></span>Risk\u201d</span>) <span class=\"_ _1\"></span>rispetto alla data di rilevazione iniziale;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _1\"></span><span class=\"ff2\">2: <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span></span>performing <span class=\"_ _3\"></span><span class=\"ff2\">che <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>un </span></span></span>significativo <span class=\"_ _29\"></span>deterioramento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>(SICR) <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>prima <span class=\"_ _29\"></span>iscrizione, <span class=\"_ _29\"></span>sebbene <span class=\"_ _29\"></span>non deteriorate; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _2\"></span><span class=\"ff2\">3: <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>tutte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>espo<span class=\"_ _1\"></span>sizioni <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>scontrino <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>impa<span class=\"_ _1\"></span>ttare </span></span></span>negativamente sui flussi finanziari (evidenze di <span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), ossia le espos<span class=\"_ _1\"></span>izioni che sono considerate come deteriorate. Per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>esposizioni <span class=\"_ _29\"></span>rientranti <span class=\"_ _3b\"></span>nello <span class=\"_ _3b\"> </span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>1 <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>contab<span class=\"_ _1\"></span>ilizzata, <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>rilevazione iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ogni <span class=\"_ _3f\"> </span>data<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>reporting <span class=\"_ _3f\"> </span>successiva, <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>orizzonte <span class=\"_ _3f\"> </span>temporale <span class=\"_ _3f\"> </span>fino <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>anno; <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle riconducibili <span class=\"_ _1\"></span>allo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">Stage <span class=\"_ _3\"></span></span>2 e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>3 <span class=\"_ _3\"></span>le perdite <span class=\"_ _3\"></span>attese v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>rilevate in <span class=\"_ _3\"></span>un ori<span class=\"_ _1\"></span>zzonte <span class=\"_ _1\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span> tutta la vita residua dello strumento (<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span><span class=\"ls16\">).</span> Eccezione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>sopra <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentata <span class=\"_ _2\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>considerate <span class=\"_ _0\"></span>come <span class=\"_ _2\"></span>deteriorate <span class=\"_ _2\"></span>fin <span class=\"_ _2\"></span>dalla loro <span class=\"_ _1\"></span>acquisizio<span class=\"_ _1\"></span>ne o <span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>gine <span class=\"_ _1\"></span>(cosiddetti <span class=\"_ _1\"></span>\u201cPOCI <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff6\">Purchas<span class=\"_ _1\"></span>ed or <span class=\"_ _3\"></span>Originated Cr<span class=\"_ _1\"></span>edit <span class=\"_ _1\"></span>Impaired<span class=\"_ _1\"></span></span></span>\u201d), <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>si fa rinvio a quanto illus<span class=\"_ _1\"></span>trato nel paragrafo \u201cAttivit\u00e0 finanziarie deteriorate acqui<span class=\"_ _1\"></span>site o originate\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>perimetro <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nello <span class=\"_ _3\"></span><span class=\"ff6\">Stage <span class=\"_ _3\"></span></span>3 <span class=\"_ _3\"></span>corrispo<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quello <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>deteriorate, individuate <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base delle <span class=\"_ _1\"></span>definizioni <span class=\"_ _3\"></span>stabilite <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>(Circolare <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>d\u2019Itali<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n. 272 \u201cMatrice dei conti\u201d) <span class=\"_ _0\"></span>e richiamate <span class=\"_ _0\"></span>dalla Circolare di Banca <span class=\"_ _0\"></span>d\u2019Italia n. 262 \u201cIl <span class=\"_ _0\"></span>bilanci<span class=\"_ _1\"></span><span class=\"ff2\">o bancario: schemi </span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilazione\u201d, <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _3\"></span>ritenute <span class=\"_ _3\"></span>coerenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS/IFRS, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>di evidenze obiettiv<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">imp<span class=\"_ _1\"></span>airment</span>. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiamate <span class=\"_ _1\"></span>circolari <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>dividuano <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>seguenti <span class=\"_ _1\"></span>cate<span class=\"_ _1\"></span>gorie di attivit\u00e0 deteriorate:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">Sofferenze: <span class=\"_ _1\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>complesso <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>esposizioni <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cassa <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>\u201cfuori <span class=\"_ _1\"></span>bilancio\u201d <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>confronti <span class=\"_ _3\"></span>di </span></span>un <span class=\"_ _d3\"> </span>soggetto <span class=\"_ _d3\"> </span>in <span class=\"_ _d3\"> </span>stato <span class=\"_ _d3\"> </span>di <span class=\"_ _a7\"> </span>ins<span class=\"_ _1\"></span>olvenza <span class=\"_ _d3\"> </span>(anche <span class=\"_ _d3\"> </span>non <span class=\"_ _d3\"> </span>accertato <span class=\"_ _d3\"> </span>giudizialmente) <span class=\"_ _d3\"> </span>o <span class=\"_ _d3\"> </span>in <span class=\"_ _d3\"> </span>situazioni sostanzialmente <span class=\"_ _2\"></span>equiparabi<span class=\"_ _1\"></span>li, <span class=\"_ _2\"></span>indipendentement<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>eventuali <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revisioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>formul<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>dalla Banca; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">Inadempienze <span class=\"_ _3\"></span>probabil<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">unlikely <span class=\"_ _29\"></span>to <span class=\"_ _3\"></span>pay</span>\u201d): <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>esposizioni <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>fuori <span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>lancio, </span></span>per cui <span class=\"_ _1\"></span>non ricorrono <span class=\"_ _1\"></span>le condizioni <span class=\"_ _1\"></span>per la <span class=\"_ _1\"></span>classificazione del debitore <span class=\"_ _1\"></span>fra <span class=\"_ _1\"></span>le sofferenze <span class=\"_ _1\"></span>e per le <span class=\"_ _1\"></span>quali s<span class=\"_ _1\"></span>i ritiene <span class=\"_ _2\"></span>improbabile <span class=\"_ _2\"></span>che, <span class=\"_ _2\"></span>senza <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>l\u2019escussione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>garanzie, <span class=\"ff2\">il <span class=\"_ _2\"></span>debitore <span class=\"_ _2\"></span>adempia </span>integralmente <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>interessi) <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>sue <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>creditizie. <span class=\"_ _3\"></span>Tale <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>viene effettuata in <span class=\"_ _0\"></span>maniera indipendente dalla <span class=\"_ _0\"></span>presenza di <span class=\"_ _0\"></span>eventuali importi (o <span class=\"_ _2\"></span>rate<span class=\"_ _1\"></span>) scaduti e<span class=\"_ _0\"></span> non pagati.<span class=\"_ _324\"> </span>La <span class=\"_ _2\"></span>class<span class=\"_ _1\"></span>ificazione <span class=\"_ _2\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>inadempienze <span class=\"_ _0\"></span>probabili <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>necessar<span class=\"_ _1\"></span>iamente <span class=\"_ _2\"></span>legata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla presenza <span class=\"_ _2\"></span>esplicita di <span class=\"_ _3b\"> </span>anomalie, <span class=\"_ _3b\"> </span>quali <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>mancato <span class=\"_ _3f\"> </span>rimborso, <span class=\"_ _3b\"> </span>ma <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>legata <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>sussistenza <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>indicativi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>una situazione di <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>inadempimento de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debitore (ad <span class=\"_ _0\"></span>esempio, <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>crisi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>settore industriale <span class=\"_ _2\"></span>in cui opera il debitore); \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Esposizioni scadute <span class=\"_ _0\"></span>e/o sconfinanti <span class=\"_ _0\"></span>deteriorate: le esposizioni <span class=\"_ _0\"></span>per cassa, <span class=\"_ _0\"></span>diverse da <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>elle classificate </span></span>tra le sofferenze <span class=\"_ _0\"></span>o le inadempienze <span class=\"_ _0\"></span>probabili, che, alla data di <span class=\"_ _0\"></span>riferimento, presentano una posizione scaduta <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>sconfinante <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>90 <span class=\"_ _3\"></span>giorni, <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>soglie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>significativit\u00e0 <span class=\"_ _3\"></span>previste <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>citata normativa. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>esposizioni <span class=\"_ _2\"></span>scadute <span class=\"_ _2\"></span>e/o <span class=\"_ _0\"></span>sconfinanti <span class=\"_ _2\"></span>deteriorate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>determinate <span class=\"_ _2\"></span>facendo riferimento alla posizio<span class=\"_ _1\"></span>ne del singolo debitore. In aggiunta, la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>di Banca<span class=\"_ _1\"></span> d\u2019Italia, <span class=\"_ _1\"></span>in li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con gli <span class=\"_ _3\"></span><span class=\"ff6\">standard </span>dell\u2019EB<span class=\"_ _1\"></span>A, ha <span class=\"_ _1\"></span>introdotto <span class=\"_ _1\"></span>la definizio<span class=\"_ _1\"></span>ne di <span class=\"_ _3f\"> </span>\u201cespos<span class=\"_ _1\"></span>izioni <span class=\"_ _3f\"> </span>oggetto <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>concessione\u201d <span class=\"_ _2d\"> </span>(cosiddette <span class=\"_ _3f\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">Forborne <span class=\"_ _3f\"> </span>Exposure</span>\u201d). <span class=\"_ _2d\"> </span>Trattasi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>particolare <span class=\"_ _2d\"> </span>delle esposizioni <span class=\"_ _1\"></span>beneficiarie di <span class=\"_ _1\"></span>misure di <span class=\"_ _1\"></span>tolleranza, <span class=\"_ _1\"></span>che consis<span class=\"_ _1\"></span>tono in <span class=\"_ _1\"></span>concessioni, in termini <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>modifica e/o <span class=\"_ _1\"></span>di rifinanziamento di un <span class=\"_ _0\"></span>preesis<span class=\"_ _1\"></span>tente credito, ne<span class=\"_ _0\"></span>i confronti di un debitore esclusivamente in ragione di, <span class=\"_ _0\"></span>o per pr<span class=\"ls0\">evenire, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>suo <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>difficolt\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>egativi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di </span>adempiere agli <span class=\"_ _1\"></span>impegni co<span class=\"_ _1\"></span>ntrattuali ori<span class=\"_ _1\"></span>ginariamente assunti, <span class=\"_ _1\"></span>e che non <span class=\"_ _1\"></span>sarebbero <span class=\"_ _1\"></span>state concesse <span class=\"_ _1\"></span>ad u<span class=\"_ _1\"></span>n altro debitore <span class=\"_ _1\"></span>con analog<span class=\"_ _1\"></span>o pr<span class=\"_ _1\"></span>ofilo di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>non in <span class=\"_ _1\"></span>difficolt<span class=\"_ _1\"></span>\u00e0 finanziaria. <span class=\"_ _1\"></span>Dette concessio<span class=\"_ _1\"></span>ni devono <span class=\"_ _1\"></span>essere identificate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>singola <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _3\"></span>riguardare <span class=\"_ _3\"></span>espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debitori <span class=\"_ _3\"></span>classif<span class=\"_ _1\"></span>icati <span class=\"_ _3\"></span>sia nello status <span class=\"ff6\">performi<span class=\"_ _1\"></span>ng </span>che nello status <span class=\"ff6\">non performing </span>(det<span class=\"_ _1\"></span>eriorato). Per <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>esposizioni <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>misure <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">forbearance</span>, <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>inadempienze <span class=\"_ _3b\"> </span>probabil<span class=\"_ _1\"></span>i, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>ritorno <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>le esposizioni <span class=\"_ _1\"></span><span class=\"ff6\">performing, </span>ed in particolare tra le esposizioni dello <span class=\"_ _1\"></span><span class=\"ffc\">\u201cStage 2\u201d, </span>pu\u00f2 av<span class=\"_ _1\"></span>venire solo dopo che sia trascorso <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>ann<span class=\"_ _0\"></span>o <span class=\"_ _47\"> </span>dal <span class=\"_ _40\"> </span>momento <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>conc<span class=\"_ _1\"></span>essione <span class=\"_ _47\"> </span>(cosiddetto <span class=\"_ _40\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ffc\">probation <span class=\"_ _40\"> </span>period\u201d) <span class=\"_ _47\"> </span><span class=\"ff2\">e <span class=\"_ _47\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>siano </span></span>soddisfatte tutte le altre condizio<span class=\"_ _1\"></span>ni previste dal paragrafo 157<span class=\"_ _1\"></span> dell\u2019ITS dell\u2019EBA.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In ogni caso, le esposizioni r<span class=\"_ _1\"></span>inegoziate non devono es<span class=\"_ _1\"></span>sere considerate <span class=\"_ _1\"></span><span class=\"ff6\">forborne <span class=\"_ _1\"></span></span>quando il debitore non si trovi in una situazio<span class=\"_ _1\"></span>ne di difficolt\u00e0 finanziaria: trattasi di rinegoziazioni concesse per motivi <span class=\"_ _1\"></span>commerciali.<span class=\"_ _3\"></span> Perdite di valore su strumenti finanziari<span class=\"_ _1\"></span> performing<span class=\"_ _1\"></span> Per  le <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span><span class=\"ff6\">performing</span>, <span class=\"_ _3d\"> </span>ossia <span class=\"_ _3d\"> </span>per  quelle <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>non  consider<span class=\"_ _1\"></span>ate  deteriorate <span class=\"_ _3d\"> </span>come <span class=\"_ _3d\"> </span>in precedenza de<span class=\"_ _0\"></span>finite, si <span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>necessario valutare, a <span class=\"_ _2\"></span>ciascuna <span class=\"ff6\">reporting date</span>, a <span class=\"_ _2\"></span>livello di singolo <span class=\"_ _2\"></span>rapport<span class=\"_ _1\"></span>o, la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>deterioramento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>(SICR <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201c<span class=\"ff6\">Significant <span class=\"_ _3\"></span>Increase <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Credit </span></span>Risk<span class=\"ff5\">\u201d), <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>confr<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _2\"></span>asso<span class=\"_ _1\"></span>ciato <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>all\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione </span>e <span class=\"_ _47\"> </span>quello <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>iniz<span class=\"_ _1\"></span>iale <span class=\"_ _47\"> </span>dell\u2019erogazione <span class=\"_ _47\"> </span>o <span class=\"_ _8d\"> </span>dell\u2019acquisizione. <span class=\"_ _47\"> </span>T<span class=\"_ _1\"></span>ale <span class=\"_ _47\"> </span>conf<span class=\"_ _3\"></span><span class=\"ff2\">ronto <span class=\"_ _47\"> </span>viene <span class=\"_ _47\"> </span>effettuato </span>assumendo  a  riferimento  sia  criteri  quantitativi  che  qualitativi.<span class=\"_ _1\"></span>  Pi\u00f9  in  dettaglio,  al  fine  di  accertare l\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>significativo <span class=\"_ _29\"></span>deterioramento <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>qualit\u00e0 <span class=\"_ _29\"></span>creditizia <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>conseguente <span class=\"_ _29\"></span>passaggio <span class=\"_ _29\"></span>dello strumento <span class=\"_ _29\"></span>finanziario <span class=\"_ _29\"></span>dallo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>1 <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>2, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>G<span class=\"_ _1\"></span>ruppo <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>indiv<span class=\"_ _1\"></span>iduato <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>seguenti <span class=\"_ _29\"></span>criteri (\u201c<span class=\"ff6 ls0\">Stage Assignment<span class=\"ff5\">\u201d):<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">criteri <span class=\"_ _47\"> </span>quantitativi <span class=\"_ _47\"> </span>relativi, <span class=\"_ _47\"> </span>basati <span class=\"_ _47\"> </span>su <span class=\"_ _47\"> </span>osservazioni <span class=\"_ _47\"> </span>statistiche <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>su <span class=\"_ _47\"> </span>variazioni <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>PD <span class=\"_ _47\"> </span>oltre <span class=\"_ _47\"> </span>una </span></span>determinata so<span class=\"_ _1\"></span>glia <span class=\"_ _1\"></span>considerata <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>un indicato<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">backstop</span>, ritenute <span class=\"_ _1\"></span>espressione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>intervenuto significativo incremento del ris<span class=\"_ _1\"></span>chio di credito nel tempo;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">criteri <span class=\"_ _2\"></span>qualitativi <span class=\"_ _2\"></span>assoluti, <span class=\"_ _2\"></span>rappresentati <span class=\"_ _2\"></span>dall\u2019identificazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">trigger <span class=\"_ _2\"></span>event <span class=\"_ _2\"></span><span class=\"ff2\">o <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>superamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>soglie </span></span></span></span>assolute nell\u2019ambito del processo di monit<span class=\"_ _1\"></span>oraggio del credito;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff6\">backstop <span class=\"_ _1\"></span>indicators<span class=\"ff5\">, <span class=\"_ _1\"></span>ovv<span class=\"_ _1\"></span>ero fattori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>\u201c</span>delinquency<span class=\"ff5\">\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span><span class=\"ff2\">manif<span class=\"_ _1\"></span>estazione <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>presumere </span></span></span></span>che si sia verificato un significati<span class=\"_ _1\"></span>vo incremento del rischio di credito, a meno di <span class=\"_ _1\"></span>evidenze contrarie.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>ulteriori <span class=\"_ _3\"></span>dettagli <span class=\"_ _3\"></span>sul <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eterminazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>deteriorate, con particolare riferimento ai<span class=\"_ _1\"></span> criteri di <span class=\"_ _1\"></span><span class=\"ff6\">stage assign<span class=\"_ _1\"></span>ment, </span>alla mo<span class=\"_ _1\"></span>dalit\u00e0 di calcol<span class=\"_ _1\"></span>o dei parametri di ris<span class=\"_ _1\"></span>chio, agli <span class=\"_ _1\"></span>scenari <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>relati<span class=\"_ _1\"></span>ve pr<span class=\"_ _1\"></span>obabilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accadimento, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto illustrato <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u201c2.3 <span class=\"_ _3f\"> </span>Metodi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>misurazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3f\"> </span>attese\u201d <span class=\"_ _3f\"> </span>contenuto <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>E <span class=\"_ _2d\"> </span><span class=\"ff2\">della </span>presente Nota Integrativa, in corrispo<span class=\"_ _1\"></span>ndenza della sezione dedicata al rischio d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> credito.<span class=\"_ _1\"></span> Perdite di valore su strumenti finanziari<span class=\"_ _1\"></span> deteriorati Come in <span class=\"_ _0\"></span>precedenza illustrato, per le <span class=\"_ _0\"></span>attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie deteriorate, alle <span class=\"_ _0\"></span>quali \u00e8 <span class=\"_ _0\"></span>associata una probabilit\u00e0 di <span class=\"ff6\">default <span class=\"_ _1\"></span><span class=\"ff5\">del 100%, <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare delle rettif<span class=\"_ _1\"></span>iche di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>per le perdit<span class=\"_ _1\"></span>e attese<span class=\"_ _1\"></span> relative <span class=\"_ _1\"></span>a cias<span class=\"_ _1\"></span>cun credito </span></span>\u00e8 <span class=\"_ _2c\"> </span>pari  alla <span class=\"_ _2d\"> </span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _2c\"> </span>tra<span class=\"_ _1\"></span>  il <span class=\"_ _2d\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>di  bilancio <span class=\"_ _2c\"> </span>(situazione  infrannuale) <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>ello  stesso <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>momento  della valutazione <span class=\"_ _47\"> </span>(costo <span class=\"_ _47\"> </span>ammortiz<span class=\"_ _1\"></span>zato), <span class=\"_ _47\"> </span>ed <span class=\"_ _47\"> </span>il <span class=\"_ _47\"> </span>valore <span class=\"_ _47\"> </span>attuale <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>previsti<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri, <span class=\"_ _47\"> </span>calcolato applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse e<span class=\"_ _0\"></span>ffettivo originario <span class=\"_ _2\"></span>o una <span class=\"_ _2\"></span>sua ragionevole <span class=\"_ _0\"></span>approssima<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>laddov<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tasso originario <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _2\"></span>reperibile. <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>stimati <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>ero attese <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>durata <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>(<span class=\"ff6\">li<span class=\"_ _1\"></span>fetime<span class=\"ff2\">), <span class=\"_ _3b\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>presumi<span class=\"_ _1\"></span>bile <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>realizzo <span class=\"_ _3b\"></span>delle </span></span>eventuali garanzie. Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>previ<span class=\"_ _1\"></span>sti <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>incassati <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tempisti<span class=\"_ _1\"></span>ca, <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>esame <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un processo  di <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne  analitica. <span class=\"_ _3d\"> </span>Per  alcune <span class=\"_ _3d\"> </span>cat<span class=\"_ _1\"></span>egorie  omogene<span class=\"_ _1\"></span>e  di <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>deteriorati,  i <span class=\"_ _3d\"> </span>processi valutativi  contemplano <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _2c\"> </span>le<span class=\"_ _1\"></span>  previsioni <span class=\"_ _2c\"> </span>di  perdit<span class=\"_ _1\"></span>a  siano <span class=\"_ _2c\"> </span>basate  su <span class=\"_ _2c\"> </span>meto<span class=\"_ _1\"></span>dologie  di <span class=\"_ _2c\"> </span>calcolo  di  tipo \u201cforfettario\u201d, <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>ricondurre <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>modo <span class=\"_ _2d\"> </span>analitico <span class=\"_ _2c\"> </span>ad <span class=\"_ _2d\"> </span>ogni <span class=\"_ _2d\"> </span>singola <span class=\"_ _2d\"> </span>posizione. <span class=\"_ _2d\"> </span>Il <span class=\"_ _2d\"> </span>perimetro <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>esposizioni assoggettate ad un processo di <span class=\"_ _1\"></span>valutazione forfettaria \u00e8 rappresentato:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">dalle  sofferenze <span class=\"_ _2c\"> </span>e  inadempienze <span class=\"_ _2c\"> </span>probabili  con  esposizione <span class=\"_ _2c\"> </span>inferiore  o <span class=\"_ _2c\"> </span>uguale  ad <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>di </span></span>rilevanza stabilita par<span class=\"_ _1\"></span>i a 25 mila Euro; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">dal <span class=\"_ _3d\"> </span>complesso <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>esposizioni <span class=\"_ _3d\"> </span><span class=\"ffc\">\u201c<span class=\"_ _1\"></span>past  due\u201d <span class=\"_ _3d\"> </span></span>deteri<span class=\"_ _1\"></span>orate <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>prescindere  dall<span class=\"_ _1\"></span>a <span class=\"_ _3d\"> </span>soglia <span class=\"_ _3d\"> </span>di  ri<span class=\"_ _1\"></span>levanza </span></span>dell\u2019esposizione. <span class=\"_ _3d\"> </span>T<span class=\"_ _1\"></span>rattasi <span class=\"_ _40\"> </span>in  par<span class=\"_ _1\"></span>ticolare <span class=\"_ _3d\"> </span>dei <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>presentano <span class=\"_ _3d\"> </span>sconfi<span class=\"_ _1\"></span>namenti <span class=\"_ _3d\"> </span>continuati<span class=\"_ _1\"></span>vi <span class=\"_ _3d\"> </span>o ritardati <span class=\"_ _1\"></span>pagamenti, <span class=\"_ _3\"></span>individuati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _3\"></span>automatica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cura <span class=\"_ _3\"></span>delle proce<span class=\"_ _1\"></span>dure <span class=\"_ _1\"></span>infor<span class=\"_ _1\"></span>matiche <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo, secondo <span class=\"ff5\">le citate regole dell\u2019O<span class=\"_ _1\"></span>rgano di Vigilanza.</span> La <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>analiti<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>minimi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>perdita <span class=\"_ _2\"></span>diversificati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>dello <span class=\"_ _2\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio della <span class=\"_ _3f\"> </span>controparte <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>momento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>quantifi<span class=\"_ _1\"></span>cazione <span class=\"_ _3f\"> </span>(Sofferenza, <span class=\"_ _2d\"> </span>Inadempienza <span class=\"_ _3f\"> </span>Probabile, <span class=\"_ _2c\"> </span><span class=\"ff6\">Past <span class=\"_ _3f\"> </span>Due</span>), della <span class=\"_ _40\"> </span>tipologia <span class=\"_ _47\"> </span>di <span class=\"_ _3d\"> </span>esposizione <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Secured, <span class=\"_ _40\"> </span>Unse<span class=\"_ _1\"></span>cured</span>), <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>pr<span class=\"_ _1\"></span>esenza <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>gara<span class=\"_ _1\"></span>nzie <span class=\"_ _40\"> </span>diverse <span class=\"_ _40\"> </span>da <span class=\"_ _40\"> </span>quelle<span class=\"_ _1\"></span> ipotecarie (fidejussioni, <span class=\"_ _0\"></span>pegni, <span class=\"_ _0\"></span>confidi). N<span class=\"_ _0\"></span>el de<span class=\"_ _0\"></span>ttaglio, per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>esposizioni <span class=\"ff6\">Secured <span class=\"_ _0\"></span><span class=\"ff2\">la valutazione <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>sulla </span></span>valorizzazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>beni <span class=\"_ _3f\"> </span>sottostanti <span class=\"_ _3f\"> </span>(<span class=\"ff6\">col<span class=\"_ _1\"></span>lateral<span class=\"ff5\">) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sull<span class=\"_ _1\"></span>\u2019applicazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>opport<span class=\"_ _1\"></span>uni <span class=\"_ _3b\"> </span>hair<span class=\"_ _1\"></span></span></span>cut <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3b\"> </span>della tipologia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>garanzia <span class=\"_ _3\"></span>immobiliare, <span class=\"_ _3\"></span>mentre <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3\"></span><span class=\"ff6\">Unsecured <span class=\"_ _3\"></span></span>la <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evisione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinita <span class=\"_ _3\"></span>come complemento <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>curve di <span class=\"_ _3\"></span>recupero <span class=\"_ _1\"></span>basate <span class=\"_ _3\"></span>sull\u2019osservazione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>seri<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>storiche <span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>tenuto<span class=\"_ _1\"></span> conto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>mitiganti <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>garanzie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>aggiunta, <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della previsione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>si <span class=\"_ _3b\"> </span>considera <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>cosiddetto <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">time <span class=\"_ _3b\"> </span>value</span>\u201d, <span class=\"_ _3b\"> </span>ossia <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tempo <span class=\"_ _3b\"> </span>st<span class=\"_ _1\"></span>imato <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>recupero <span class=\"_ _3b\"> </span>del credito <span class=\"_ _3\"></span>differenziato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>funzio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span><span class=\"ff6\">vintage<span class=\"_ _1\"></span> <span class=\"_ _3\"></span></span>nonc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>probabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>passag<span class=\"_ _1\"></span>gio <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>sofferenza (<span class=\"ff6\">Danger Rate</span>) per le espos<span class=\"_ _1\"></span>izioni classificate ad Inadempienza probabile.<span class=\"_ _3\"></span> In coerenza con <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>obiettivi di <span class=\"_ _1\"></span>cessione delle esposizioni <span class=\"_ _1\"></span>creditizie <span class=\"_ _1\"></span>deteriorate, di volt<span class=\"_ _1\"></span>a in volt<span class=\"_ _1\"></span>a stabiliti dal Consiglio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Amministrazione, <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>quantificaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"></span>perdite <span class=\"_ _3b\"> </span>attese <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>predette <span class=\"_ _3f\"> </span>esposizioni <span class=\"_ _3b\"> </span>include elementi <span class=\"ff6\">forward <span class=\"_ _0\"></span>looking<span class=\"ff5\">, attraverso l\u2019introduzione di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>pecifici scenari <span class=\"_ _0\"></span>di vendita, laddove <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> strategia N<span class=\"_ _0\"></span>PL </span></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>preveda <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>citate <span class=\"_ _3\"></span>es<span class=\"_ _1\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>possa <span class=\"_ _3\"></span>avvenire <span class=\"_ _3\"></span>attraverso <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>sul mercato, <span class=\"_ _29\"></span>nell\u2019ott<span class=\"_ _1\"></span>ica <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>perseguire <span class=\"_ _3b\"></span>una <span class=\"_ _29\"></span>strategia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span><span class=\"ff6\">derisking <span class=\"_ _3b\"> </span><span class=\"ff2\">volta <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>ridurre <span class=\"_ _3b\"></span></span></span>l\u2019NPL <span class=\"_ _29\"></span><span class=\"ff6\">ratio</span>, <span class=\"_ _3b\"></span>ossia <span class=\"_ _29\"></span>l\u2019incidenza percentuale delle esposiz<span class=\"_ _1\"></span>ioni deteriorate rispetto al complesso delle esposiz<span class=\"_ _1\"></span>ioni.<span class=\"_ _1\"></span> Conseguentemente, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>posizioni <span class=\"_ _2d\"> </span>riflette, <span class=\"_ _2d\"> </span>oltre <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>recupero <span class=\"_ _2d\"> </span>atteso<span class=\"_ _1\"></span> attraverso <span class=\"_ _1\"></span>la gestione ordinaria <span class=\"_ _1\"></span>(<span class=\"ff6\">w<span class=\"_ _1\"></span>ork out<span class=\"_ _1\"></span></span>) anche la <span class=\"_ _1\"></span>presenza, o<span class=\"_ _1\"></span>pportunamente cali<span class=\"_ _1\"></span>brata, dello <span class=\"_ _1\"></span>scenario di vendita e quindi dei rel<span class=\"_ _1\"></span>ativi flussi di cassa. Per <span class=\"_ _3\"></span>ulteriori <span class=\"_ _3\"></span>dettagli <span class=\"_ _3\"></span>sul <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eterminazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>deteriorate, con particolare riferimento ai<span class=\"_ _1\"></span> criteri di <span class=\"_ _1\"></span><span class=\"ff6\">stage assign<span class=\"_ _1\"></span>ment, </span>alla mo<span class=\"_ _1\"></span>dalit\u00e0 di calcol<span class=\"_ _1\"></span>o dei parametri di ris<span class=\"_ _1\"></span>chio, agli <span class=\"_ _1\"></span>scenari <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>relative pr<span class=\"_ _1\"></span>obabilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accadimento, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto illustrato <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u201c2.3 <span class=\"_ _3f\"> </span>Metodi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>misurazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3f\"> </span>attese\u201d <span class=\"_ _3f\"> </span>contenuto <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>E <span class=\"_ _3f\"> </span>della presente Nota Integrativa, in corrispo<span class=\"_ _1\"></span>ndenza della sezione dedicata al rischio d<span class=\"_ _1\"></span>i credito.<span class=\"_ _3\"></span> Considerazione del rischio climati<span class=\"_ _1\"></span>co ambientale<span class=\"_ _1\"></span> Come <span class=\"_ _0\"></span>indicato nella <span class=\"_ _0\"></span>precedente informativa <span class=\"_ _0\"></span>relativa al <span class=\"_ _0\"></span>\u201cRischio di <span class=\"_ _2\"></span>sos<span class=\"_ _1\"></span>tenibilit\u00e0\u201d, <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>el corso <span class=\"_ _0\"></span>dell\u2019esercizio di riferimento <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>perfezionato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l'analisi <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>canali <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tras<span class=\"_ _1\"></span>missione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>sui<span class=\"_ _324\"> </span>rischi <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>l\u2019analisi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3f\"> </span>focalizzata <span class=\"_ _3f\"> </span>sulla <span class=\"_ _3b\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>(delle <span class=\"_ _3b\"> </span>opp<span class=\"_ _1\"></span>ortunit\u00e0 <span class=\"_ _3b\"> </span>e) <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3b\"> </span>risch<span class=\"_ _1\"></span>i derivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>transizione), <span class=\"_ _1\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quantificazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>relativo<span class=\"_ _1\"></span> impatto <span class=\"_ _2d\"> </span>sugli <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>az<span class=\"_ _1\"></span>iendali. <span class=\"_ _3f\"> </span>Il <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>credito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>risultato <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3f\"> </span>convenzionale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>vigilanza prudenziale <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>lmente <span class=\"_ _3\"></span>influenzato <span class=\"_ _1\"></span>dai <span class=\"_ _3\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>transizione) <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sono stati <span class=\"_ _3b\"> </span>considerati <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>quantif<span class=\"_ _1\"></span>icazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3f\"> </span>sugli <span class=\"_ _3b\"> </span>attivi<span class=\"_ _3\"></span> <span class=\"_ _3b\"> </span>aziendali <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>si <span class=\"_ _3b\"> </span>fa <span class=\"_ _3f\"> </span>rimando <span class=\"_ _3f\"> </span>a quanto <span class=\"_ _2\"></span>illustrato <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>\u201cInclusione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>climatico <span class=\"_ _2\"></span>ambientale <span class=\"_ _2\"></span>(fisico<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transiz<span class=\"_ _1\"></span>ione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo \u201c2.3 <span class=\"_ _29\"></span>Metodi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>misurazione <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>perdite <span class=\"_ _3b\"></span>attese\u201d <span class=\"_ _29\"></span>contenuto <span class=\"_ _3b\"></span>nella <span class=\"_ _3b\"></span><span class=\"ff6\">Parte <span class=\"_ _29\"> </span>E <span class=\"_ _3b\"> </span><span class=\"ffc\">\u2013</span> <span class=\"_ _29\"></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _29\"> </span>sui <span class=\"_ _3b\"> </span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>sulle </span>relative <span class=\"_ _1\"></span>politi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura<span class=\"ff2\"> <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>Integrativa, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>corrispondenza <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dedicata </span>al rischio di credito.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "2 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al <span class=\"ff12\">fair value</span> con im<span class=\"_ _1\"></span>patto sulla redditivit\u00e0 comple<span class=\"_ _1\"></span>ssiva (FVOCI)<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _40\"> </span>incluse <span class=\"_ _47\"> </span>nella <span class=\"_ _40\"> </span>presente <span class=\"_ _47\"> </span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _47\"> </span>le <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _40\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>che <span class=\"_ _47\"> </span>soddisfano <span class=\"_ _40\"> </span>entrambe <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>seguenti condizioni: \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sseduta <span class=\"_ _3b\"> </span>secon<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _3b\"> </span>di <span class=\"_ _2d\"> </span><span class=\"ff6\">business<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>obiettivo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>conseguito <span class=\"_ _3f\"> </span>sia </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente che mediant<span class=\"_ _1\"></span>e la vendita (HTCS) e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). Sono inoltre inclusi nella voce gli <span class=\"_ _0\"></span>strumenti di capitale, non detenuti per finalit\u00e0 di negoziazione, per cui al momento <span class=\"_ _2d\"> </span>della <span class=\"_ _2c\"> </span>rilevazione <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>esercitata <span class=\"_ _2c\"> </span>l\u2019opzione <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>designazione <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2c\"> </span>con </span></span>impatto sulla redditivit\u00e0<span class=\"_ _1\"></span> complessiva (<span class=\"ff6\">FVOCI o<span class=\"_ _1\"></span>ption</span><span class=\"ls16\">).</span> In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debito <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riconducibili <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">bus<span class=\"_ _1\"></span>iness</span> <span class=\"_ _3\"></span>HTCS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>superato <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>test </span></span>SPPI; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">le interessenze <span class=\"_ _1\"></span>azionarie, non <span class=\"_ _1\"></span>qualificabili <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>controllo, collegamento e contr<span class=\"_ _1\"></span>ollo congiunto, <span class=\"_ _1\"></span>che non </span></span>sono deten<span class=\"_ _0\"></span>ute con <span class=\"_ _2\"></span>finalit\u00e0 di ne<span class=\"_ _0\"></span>goziazione, per <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esercitata l\u2019opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>designazione al <span class=\"ff6\">fair<span class=\"_ _0\"></span> </span>value <span class=\"ff5\">con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (\u201c<span class=\"_ _1\"></span></span>FVOCI option<span class=\"ff5\">\u201d).<span class=\"ff2\"> </span></span>Secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>generali <span class=\"_ _29\"></span>previste <span class=\"_ _3\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>classificazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(ad eccezione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>consentita <span class=\"_ _0\"></span>alcuna <span class=\"_ _2\"></span>riclassifica), <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>ammesse <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>iche verso <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>categorie <span class=\"_ _2\"></span>di attivit\u00e0 <span class=\"ff5\">finanziarie <span class=\"_ _0\"></span>salvo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in cui <span class=\"_ _2\"></span>l\u2019entit\u00e0 modifichi <span class=\"_ _2\"></span>il proprio <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>di <span class=\"ff6\">business<span class=\"ff2\"> </span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>estione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 finanziarie. <span class=\"_ _2\"></span>In tali <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>i, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attende <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>altamente <span class=\"_ _0\"></span>infrequenti,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie potranno <span class=\"_ _0\"></span>essere riclassificate <span class=\"_ _0\"></span>dalla categor<span class=\"_ _1\"></span>ia valutata <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> con <span class=\"_ _0\"></span>impatto sulla <span class=\"_ _0\"></span>redditivit\u00e0 </span></span>complessiva <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>una <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>altre <span class=\"_ _3f\"> </span>due <span class=\"_ _3b\"> </span>cat<span class=\"_ _1\"></span>egorie <span class=\"_ _3b\"> </span>previ<span class=\"_ _1\"></span>ste <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>(<span class=\"_ _3\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo </span>ammortizzato<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span><span class=\"ls2a\">o <span class=\"_ _3b\"> </span></span></span>Attivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _29\"></span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3b\"> </span>a <span class=\"_ _29\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span><span class=\"ff2\">). <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di </span>trasferimento \u00e8 rappresentato dal <span class=\"ff6\">fair value</span> al momento della riclassifica e gli effetti della <span class=\"_ _0\"></span>stessa operano in <span class=\"_ _3\"></span>maniera <span class=\"_ _3\"></span>prospettica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>tire <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassificaz<span class=\"_ _1\"></span>ione. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riclassifica <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>in oggetto a quella del costo <span class=\"ff5\">ammor<span class=\"_ _1\"></span>tizzato, l\u2019utile (perdita) cumulato rilevato nella riserv<span class=\"_ _1\"></span>a da valutazione \u00e8 </span>portato a <span class=\"_ _1\"></span>rettifica del <span class=\"_ _1\"></span><span class=\"ff6\">fair value</span> <span class=\"ff5\">dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 finanziaria alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>della riclassificazione. Nel <span class=\"_ _1\"></span>caso invece di </span>riclassifica <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>categori<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>value</span> <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>impatto<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>l'utile <span class=\"_ _2d\"> </span>(perdita) <span class=\"_ _2c\"> </span>cumulato rilevato <span class=\"_ _3d\"> </span>precedentemente <span class=\"_ _40\"> </span>nella <span class=\"_ _3d\"> </span>riserva <span class=\"_ _40\"> </span>da <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>riclass<span class=\"_ _1\"></span>ificato <span class=\"_ _3d\"> </span>dal <span class=\"_ _3d\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _3d\"> </span>netto <span class=\"_ _40\"> </span>all'utile (perdita) d'esercizio. Criteri di iscrizione L\u2019iscrizione iniziale delle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie \u00e8 effettuat<span class=\"_ _1\"></span>a alla data di regol<span class=\"_ _1\"></span>amento per i titoli<span class=\"_ _1\"></span> di debito e per i titoli di capitale.<span class=\"_ _0\"></span><span class=\"ls0\"> </span>All\u2019atto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _29\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>contabilizzate <span class=\"_ _29\"></span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _29\"> </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3b\"></span>redditivit\u00e0 </span></span>complessiva, <span class=\"_ _0\"></span>comprensivo <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>o p<span class=\"_ _0\"></span>roventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transazione <span class=\"_ _2\"></span>direttamente <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _0\"></span>allo <span class=\"_ _2\"></span>strumento <span class=\"_ _0\"></span>stesso. Criteri di valutazione Successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>rilev<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _29\"></span>classificate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 complessiva, <span class=\"_ _0\"></span>diverse <span class=\"_ _2\"></span>dai <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di capitale, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>valutate <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Economico<span class=\"_ _1\"></span> </span></span>degli <span class=\"_ _10\"> </span>impatti <span class=\"_ _a8\"> </span>derivanti <span class=\"_ _a8\"> </span>dall\u2019applicazione <span class=\"_ _10\"> </span>del <span class=\"_ _a8\"> </span>costo <span class=\"_ _a8\"> </span>ammortizzato, <span class=\"_ _a8\"> </span>degli <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>dell\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _10\"> </span><span class=\"ls19\">e </span></span></span>dell\u2019eventuale effetto ca<span class=\"_ _1\"></span>mbio, mentre gli al<span class=\"_ _1\"></span>tri utili o<span class=\"_ _1\"></span> perdite derivanti da<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>variazione di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> sono </span></span>rilevati  in  una  specifica  ris<span class=\"_ _1\"></span>erva  di  patrimonio  netto  finch\u00e9  l\u2019attivit\u00e0  fi<span class=\"_ _1\"></span>nanziar<span class=\"_ _1\"></span><span class=\"ff2\">ia  non  \u00e8  cancellata.  Al<span class=\"_ _324\"> </span></span>momento de<span class=\"_ _0\"></span>lla dismissione, <span class=\"_ _0\"></span>totale o <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>ziale, l\u2019utile <span class=\"_ _2\"></span>o la perdita <span class=\"_ _2\"></span>cumulati nella riserva <span class=\"_ _2\"></span>da valutazione sono riversati, in tutto o in parte, a Conto Economico.<span class=\"_ _1\"></span> Gli strumenti di capitale per cui \u00e8 stata effettuata la scelta per la classificazione nella presente categoria<span class=\"_ _1\"></span> sono <span class=\"_ _2\"></span>valutati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>sp<span class=\"_ _1\"></span>ecifica <span class=\"_ _2\"></span>riserva <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>devono <span class=\"_ _2\"></span>essere </span></span>successivamente <span class=\"_ _2\"></span>trasferiti<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico, <span class=\"_ _0\"></span>neanche <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cessione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>riferibile ai <span class=\"_ _29\"></span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>questione <span class=\"_ _29\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ai relativi dividendi. Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>criteri <span class=\"_ _29\"></span>gi\u00e0 <span class=\"_ _29\"></span>illustr<span class=\"_ _1\"></span>ati <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"></span>valutate <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>fair<span class=\"_ _1\"></span> </span>value con impatto a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">. </span>Le <span class=\"_ _3\"></span><span class=\"ff6\">Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>complessiva<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>soggette <span class=\"_ _3\"></span>alla verifica <span class=\"_ _3b\"> </span>dell\u2019incremento <span class=\"_ _3b\"> </span>significativo <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>credit<span class=\"_ _1\"></span>izio <span class=\"_ _3b\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>) <span class=\"_ _3b\"> </span>prevista <span class=\"_ _3b\"> </span>dall\u2019IFRS <span class=\"_ _3b\"> </span>9, <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>delle Attivit\u00e0 al costo ammortizzato<span class=\"ff2\">, con conse<span class=\"_ _0\"></span>guente rilevazione a Conto Economico di una <span class=\"_ _0\"></span>rettifica di valore </span>a copertura <span class=\"_ _1\"></span>delle perdit<span class=\"_ _1\"></span>e attese. <span class=\"_ _1\"></span>Pi\u00f9 <span class=\"_ _1\"></span>in particol<span class=\"_ _1\"></span>are, sugli <span class=\"_ _1\"></span>strumenti clas<span class=\"_ _1\"></span>sificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span><span class=\"ff6\">stage</span> <span class=\"_ _1\"></span>1 (ossia<span class=\"_ _1\"></span> sulle <span class=\"_ _1\"></span>attivit\u00e0 finanziarie al momento de<span class=\"_ _0\"></span>ll\u2019<span class=\"ff6\">origination<span class=\"_ _1\"></span><span class=\"ff2\">, ove non <span class=\"_ _0\"></span>deteriorate, e sugli <span class=\"_ _0\"></span>strumenti per <span class=\"_ _0\"></span>cui non si \u00e8<span class=\"_ _0\"></span> verificato un </span></span>significativo <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevazione <span class=\"_ _1\"></span>ini<span class=\"_ _1\"></span>ziale) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>contabilizzata, <span class=\"_ _3\"></span>ad ogni <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff6\">report<span class=\"_ _1\"></span>ing<span class=\"ff2\">, <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>nno. <span class=\"_ _0\"></span>Invece, <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _0\"></span>classificat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>in <span class=\"ff6\">stage</span> <span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span>(<span class=\"ff6\">bonis</span> </span></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>veri<span class=\"_ _1\"></span>ficato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>levazione iniziale) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span><span class=\"ff6\">stage</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">3 <span class=\"_ _2d\"> </span>(esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>deteriorate) <span class=\"_ _2d\"> </span>viene <span class=\"_ _3f\"> </span>contabil<span class=\"_ _1\"></span>izzata <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>perdita <span class=\"_ _2d\"> </span>attesa <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019intera <span class=\"_ _2d\"> </span>vita </span>residua dello strumento finanziario. Non s<span class=\"_ _1\"></span>ono assoggettati al processo di <span class=\"_ _1\"></span><span class=\"ff6\">impa<span class=\"_ _1\"></span>irment</span> <span class=\"ls7\">i titoli di capitale<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span>Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>3 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 finanziarie valut<span class=\"_ _1\"></span>ate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono <span class=\"_ _1\"></span>incluse <span class=\"_ _3\"></span>nella pr<span class=\"_ _1\"></span>esente <span class=\"_ _3\"></span>categoria <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziarie <span class=\"_ _1\"></span>(in <span class=\"_ _3\"></span>particolare <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>di debito) che soddisfano entrambe le s<span class=\"_ _1\"></span>eguenti condizioni:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>posseduta <span class=\"_ _3d\"> </span>secondo <span class=\"_ _3d\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span><span class=\"ff6\">business<span class=\"ff2\">  il<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>cui  obiettivo <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>conseguito </span></span></span></span>mediante l\u2019incasso dei fluss<span class=\"_ _1\"></span>i finanziari previsti contrattualmente (HTC), e<span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _a8\"> </span>contrattuali <span class=\"_ _a8\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _a8\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _a8\"> </span>determinate <span class=\"_ _a8\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _a8\"> </span>finanziari </span></span>rappresentati <span class=\"_ _29\"></span>unicamente <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>pagamenti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dell\u2019interess<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sull\u2019importo <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _29\"></span>da restituire (<span class=\"ff6\">SPPI test</span> superato<span class=\"_ _1\"></span>). In particolare, sono oggetto di ri<span class=\"_ _1\"></span>levazione in questa voce:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _3\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>forme <span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>niche <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esentano <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>paragraf<span class=\"_ _0\"></span>o </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">gli <span class=\"_ _1\"></span>impieghi <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>nelle div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rme <span class=\"_ _1\"></span>tecnic<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>entano <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo </span></span>precedente; \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2 ls7\">i titoli di debito che<span class=\"_ _0\"></span> presentano i requisiti di c<span class=\"_ _0\"></span>ui al parag<span class=\"_ _0\"></span>rafo precedente<span class=\"_ _0\"></span>.<span class=\"ls0\"> </span></span></span>Secondo <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>regole <span class=\"_ _1\"></span>generali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>previste <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riclassificaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _3\"></span>non sono ammesse <span class=\"_ _1\"></span>riclassifiche vers<span class=\"_ _1\"></span>o altre <span class=\"_ _1\"></span>categorie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie sal<span class=\"_ _1\"></span>vo il <span class=\"_ _1\"></span>caso in cui <span class=\"_ _1\"></span>l\u2019entit\u00e0 <span class=\"_ _1\"></span>modifichi<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">business</span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>casi, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ci <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>siano altamente <span class=\"_ _2\"></span>infreque<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>potranno <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>riclassif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>dalla categoria <span class=\"_ _2\"></span>valutata al <span class=\"_ _2\"></span>costo ammortizzato in una delle altre due categorie previste dall\u2019I<span class=\"_ _1\"></span><span class=\"ff2\">FRS 9 (<span class=\"ff6\">Attivit\u00e0 finanziari<span class=\"_ _1\"></span>e valutate al fair value </span></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ls2a\">o </span></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto<span class=\"_ _324\"> </span>economico<span class=\"ff2\">). <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rappresentato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span></span>fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>momento della <span class=\"_ _1\"></span>riclas<span class=\"_ _1\"></span>sificazione <span class=\"_ _1\"></span>e </span>gli effetti della riclassificaz<span class=\"_ _1\"></span>ione operano in maniera prospettica a parti<span class=\"_ _1\"></span>re dalla data di riclassificazione. Gli utili <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>anti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>differenza <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>dell'attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair </span>value<span class=\"ff2\"> sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico nel <span class=\"_ _2\"></span>caso di ric<span class=\"_ _0\"></span>lassifica tra <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al <span class=\"_ _2\"></span>fair value </span></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span><span class=\"ff5\">e <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Patrimo<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>netto, <span class=\"_ _29\"></span>nell\u2019ap</span>pos<span class=\"_ _1\"></span>ita <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutazione, <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di </span>riclassifica tra l<span class=\"_ _1\"></span>e <span class=\"ff6\">Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva<span class=\"_ _3\"></span></span>.<span class=\"_ _0\"></span> Criteri di iscrizione L\u2019iscrizione <span class=\"_ _29\"></span>iniziale <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>avviene <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>regolamento <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>titoli <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>debito <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>alla data di <span class=\"_ _2\"></span>erogazio<span class=\"_ _1\"></span>ne nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span>crediti. A<span class=\"_ _0\"></span>ll\u2019atto della <span class=\"_ _0\"></span>rilevazione iniziale le <span class=\"_ _2\"></span>attivit\u00e0 sono contabilizzate al <span class=\"ff6\">fair </span>value<span class=\"ff2\">, comprensivo dei co<span class=\"_ _1\"></span>sti o proventi di transazione direttamente attribuib<span class=\"_ _1\"></span>ili allo str<span class=\"_ _1\"></span>umento stesso.<span class=\"_ _1\"></span> </span>In particolare, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quel che <span class=\"_ _0\"></span>attiene ai <span class=\"_ _2\"></span>cre<span class=\"_ _1\"></span>diti, la <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>erogazione normalmente <span class=\"_ _0\"></span>coincide con <span class=\"_ _2\"></span>la data di sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>coincidenza <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>chi, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>contratto si  provvede  ad  iscrivere  un  impegno  ad  erogare<span class=\"_ _1\"></span>  fondi  che  si  chiude  alla  data  di  erogazio<span class=\"_ _1\"></span>ne  del finanziamento. <span class=\"_ _3\"></span>L\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span></span></span>dello <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>all\u2019ammontar<span class=\"_ _1\"></span>e erogato, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>prezzo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _3\"></span>compr<span class=\"_ _1\"></span>ensivo <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi/proventi <span class=\"_ _29\"></span>direttamente <span class=\"_ _29\"></span>riconducibili <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>singolo credito e determinabili sin dall\u2019o<span class=\"_ _1\"></span>rigine dell\u2019operazione, ancorch\u00e9 liquidati in un momento s<span class=\"_ _1\"></span>uccessivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Sono <span class=\"_ _1\"></span>esclusi <span class=\"_ _3\"></span>i cos<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>endo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>caratteris<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>suddette, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimbors<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>della controparte debitrice o sono inquadrabi<span class=\"_ _1\"></span>li tra i normali costi<span class=\"_ _1\"></span> interni di carattere amministrativo.<span class=\"_ _3\"></span> Criteri di valutazione Successivamente <span class=\"_ _8e\"> </span>alla <span class=\"_ _8e\"> </span>ril<span class=\"_ _1\"></span>evazione <span class=\"_ _8e\"> </span>iniziale, <span class=\"_ _8e\"> </span>le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>finanziarie <span class=\"_ _8e\"> </span>in <span class=\"_ _8e\"> </span>esame <span class=\"_ _8e\"> </span>so<span class=\"_ _1\"></span>no <span class=\"_ _8e\"> </span>valutate <span class=\"_ _8e\"> </span>al <span class=\"_ _8e\"> </span>cos<span class=\"_ _1\"></span>to ammortizzato, <span class=\"_ _3\"></span>utilizzando il <span class=\"_ _1\"></span>metodo <span class=\"_ _3\"></span>del tass<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>inter<span class=\"_ _0\"></span>esse <span class=\"_ _1\"></span>effettivo: <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>ammontare pari al valore di prima iscrizione diminuito dei<span class=\"_ _1\"></span> <span class=\"ff5\">rimborsi di capitale, pi\u00f9 o<span class=\"_ _1\"></span> meno l\u2019ammortamento cumulato </span>(calcolato <span class=\"_ _1\"></span>col <span class=\"_ _1\"></span>richiamato <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di interesse <span class=\"_ _1\"></span>effettivo) <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>importo <span class=\"_ _1\"></span>iniziale e <span class=\"_ _1\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _1\"></span>(riconducibile <span class=\"_ _3\"></span>tipicamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>costi/proventi <span class=\"_ _1\"></span>imputat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttam<span class=\"_ _3\"></span><span class=\"ff2\">ente <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>singola </span>attivit\u00e0) e quindi nettato delle rettifiche di valore.<span class=\"_ _3\"></span> Il tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse effettivo <span class=\"_ _1\"></span>\u00e8 individuato <span class=\"_ _1\"></span>calcolando <span class=\"_ _1\"></span>il ta<span class=\"_ _1\"></span>sso che <span class=\"_ _1\"></span>eguaglia il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>futuri dell\u2019attivit\u00e0,  per  capitale  ed <span class=\"_ _2c\"> </span>inter<span class=\"_ _1\"></span>esse,  all\u2019ammontare  erogato  inclusivo  dei  costi/proventi  ricondotti all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>finanziaria <span class=\"_ _3f\"> </span>medesima. <span class=\"_ _2d\"> </span>Ta<span class=\"_ _1\"></span><span class=\"ff2\">le <span class=\"_ _3f\"> </span>modal<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>contabi<span class=\"_ _1\"></span>lizzazione, <span class=\"_ _3f\"> </span>uti<span class=\"_ _1\"></span>lizzando <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>finanziaria, </span>consente  di <span class=\"_ _3d\"> </span>dis<span class=\"_ _1\"></span>tribuire <span class=\"_ _3d\"> </span>l\u2019effetto <span class=\"_ _3d\"> </span>economico <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>cos<span class=\"_ _1\"></span>ti/proventi <span class=\"_ _3d\"> </span>direttamente <span class=\"_ _3d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un\u2019attivit\u00e0 finanziaria lungo la sua vita residua attesa.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>metodo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>costo <span class=\"_ _29\"></span>ammortizzato <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzato <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>(valorizzate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>storico) <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui breve <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>tenere <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>curabile <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>dell\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>logica<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dell\u2019at<span class=\"_ _1\"></span>tualizzazione, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quelle senza una scadenza definita<span class=\"_ _1\"></span> e per i crediti a revoca.<span class=\"_ _1\"></span> I <span class=\"_ _0\"></span>criteri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>sono strettamente <span class=\"_ _2\"></span>connessi all\u2019inclusione <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>esame <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>uno dei <span class=\"_ _2\"></span>tre stadi di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>io <span class=\"_ _3f\"> </span>(c.d. <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">stage</span>\u201d) <span class=\"_ _3b\"> </span>previsti <span class=\"_ _3f\"> </span>dall\u2019IFRS <span class=\"_ _3f\"> </span>9, <span class=\"_ _3f\"> </span>l\u2019ult<span class=\"_ _1\"></span>imo <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>quali <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">stage<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>3) <span class=\"_ _3b\"> </span>compr<span class=\"_ _1\"></span>ende <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 </span></span>finanziarie deteriorate e i restanti <span class=\"_ _1\"></span>(<span class=\"ff6\">stage</span> 1 e 2) le atti<span class=\"_ _1\"></span>vit\u00e0 finanzia<span class=\"_ _1\"></span>rie in <span class=\"ff6\">bonis</span>. Con riferimento <span class=\"_ _1\"></span>alla rappresentazione contabil<span class=\"_ _1\"></span>e dei suddetti <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>valutativi, le rettifiche <span class=\"_ _1\"></span>di valo<span class=\"_ _1\"></span>re riferite a questa tipologia di atti<span class=\"_ _1\"></span>vit\u00e0 sono rilevate nel Conto Economico:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto dell\u2019is<span class=\"_ _1\"></span>crizione iniziale, per un ammontare pari alla perdita attesa a <span class=\"_ _1\"></span>dodici mesi;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _d7\"> </span>della <span class=\"_ _d7\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _d3\"> </span>successiva <span class=\"_ _d7\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _d7\"> </span>ove <span class=\"_ _d7\"> </span>il <span class=\"_ _d7\"> </span>rischio <span class=\"_ _d7\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>non <span class=\"_ _d3\"> </span>sia <span class=\"_ _d7\"> </span>ris<span class=\"_ _1\"></span>ultato </span></span>significativamente <span class=\"_ _235\"> </span>incrementato <span class=\"_ _5b\"> </span>rispetto <span class=\"_ _235\"> </span>all\u2019iscrizione <span class=\"_ _235\"> </span>iniz<span class=\"_ _1\"></span>iale, <span class=\"_ _d6\"> </span>in <span class=\"_ _5b\"> </span>relazione <span class=\"_ _235\"> </span>alle <span class=\"_ _235\"> </span>variazio<span class=\"_ _1\"></span>ni dell\u2019ammontare delle rettifi<span class=\"_ _1\"></span>che di valore per perdite attese nei<span class=\"_ _1\"></span><span class=\"ff2\"> dodici mesi s<span class=\"_ _1\"></span>uccessivi; </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto della <span class=\"_ _0\"></span>valutazione s<span class=\"_ _0\"></span>uccessiva de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0, ove <span class=\"_ _0\"></span>il ri<span class=\"_ _0\"></span>schio creditizio <span class=\"_ _2\"></span>sia risultato <span class=\"_ _0\"></span>significativamente<span class=\"_ _324\"> </span></span></span>incrementato <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _2\"></span>all\u2019iscrizione <span class=\"_ _0\"></span>iniziale, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rettif<span class=\"_ _1\"></span>iche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>perdite attese riferibili all\u2019intera vi<span class=\"_ _1\"></span>ta residua prevista contrattualmente per l\u2019<span class=\"_ _1\"></span>attivit\u00e0;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">all\u2019atto <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>successiva <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0, <span class=\"_ _3b\"> </span>ove <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>\u201csignificativit\u00e0\u201d <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tale <span class=\"_ _3b\"></span>incremento <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>poi </span></span>venuta <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>no, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>all\u2019adeguamento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rettifiche <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>cumulate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>del passaggio <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>una <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>r<span class=\"_ _1\"></span>esidua <span class=\"_ _3b\"> </span>dello <span class=\"_ _3b\"> </span>strumento <span class=\"_ _3b\"> </span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>\u201d) <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"></span>una <span class=\"_ _3b\"> </span>a dodici mesi. Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>in esame, <span class=\"_ _1\"></span>ove <span class=\"_ _1\"></span>risultino <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span><span class=\"ff6\">bonis</span>, sono <span class=\"_ _1\"></span>sottoposte <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>valutazione, <span class=\"_ _1\"></span>volta <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire le rettifiche di valore da ril<span class=\"_ _1\"></span>evare in bilancio, a liv<span class=\"_ _1\"></span>ello di singolo rappo<span class=\"_ _1\"></span>rto creditizio (o \u201c<span class=\"_ _1\"></span><span class=\"ff6\">tr<span class=\"_ _1\"></span>anche</span>\u201d di titolo), in<span class=\"_ _1\"></span> funzione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ppresentati <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span><span class=\"ff6\">probability <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>default</span> <span class=\"_ _1\"></span>(PD), <span class=\"_ _3\"></span><span class=\"ff6\">l<span class=\"_ _0\"></span>oss <span class=\"_ _1\"></span>given <span class=\"_ _3\"></span>default<span class=\"ff2\"> <span class=\"_ _1\"></span>(LGD) <span class=\"_ _1\"></span>ed </span></span>exposure <span class=\"_ _8e\"> </span>at <span class=\"_ _10\"> </span>default<span class=\"ff2\"> <span class=\"_ _10\"> </span>(EAD), <span class=\"_ _10\"> </span>derivati <span class=\"_ _8e\"> </span>dai <span class=\"_ _10\"> </span>modelli <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _10\"> </span>interno <span class=\"_ _10\"> </span>in <span class=\"_ _8e\"> </span>uso <span class=\"_ _10\"> </span>(</span>Credit <span class=\"_ _8e\"> </span>Rating <span class=\"_ _10\"> </span>System<span class=\"ff2 ls16\">) </span>opportunamente corretti per tener conto d<span class=\"_ _1\"></span>elle previsio<span class=\"_ _1\"></span>ni del principio contabil<span class=\"_ _1\"></span>e IFRS 9. Qualora oltre <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un increm<span class=\"_ _0\"></span>ento significativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>si riscontrano <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>ogg<span class=\"_ _1\"></span>ettive evidenze di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>valore, <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"> </span>viene <span class=\"_ _29\"></span>misurato <span class=\"_ _3b\"> </span>come <span class=\"_ _29\"></span>differenza <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>contabile dell\u2019attivit\u00e0 (clas<span class=\"_ _1\"></span>sificata come <span class=\"_ _1\"></span>\u201cdeteriora<span class=\"_ _1\"></span>ta\u201d, al<span class=\"_ _1\"></span> pari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>gli altri <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>intercorrenti con <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>edesima controparte) <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ttuale <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>timati, <span class=\"_ _2d\"> </span>scontati <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>effettivo originario. L\u2019import<span class=\"_ _1\"></span>o della perdita, da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>a Conto Economico, <span class=\"_ _1\"></span>\u00e8 def<span class=\"_ _1\"></span><span class=\"ff2\">inito <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>di un processo <span class=\"_ _1\"></span>di </span>valutazione <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>tica <span class=\"_ _2\"></span>o determinato <span class=\"_ _2\"></span>per categ<span class=\"_ _0\"></span>orie <span class=\"_ _0\"></span>omogenee <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _2\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _2\"></span>anali<span class=\"_ _1\"></span>ticamente <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>ogni posizione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span><span class=\"ff6\">forward <span class=\"_ _3\"></span>looking</span> <span class=\"_ _3\"></span><span class=\"ff5\">con <span class=\"_ _3\"></span>l\u2019inclusione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>possibili <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>alternativi <span class=\"_ _3\"></span>di </span>recupero (\u201c<span class=\"ff6\">disposal scena<span class=\"_ _1\"></span>rio</span>\u201d).<span class=\"ff2\"> </span>Rientrano <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>attribuito <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tatus<span class=\"ff2\"> <span class=\"_ _1\"></span>di </span></span>sofferenza, inadempienza<span class=\"_ _1\"></span> probabil<span class=\"_ _1\"></span>e o di <span class=\"_ _1\"></span>scaduto/sconfinante da <span class=\"_ _1\"></span>oltre nov<span class=\"_ _1\"></span>anta <span class=\"_ _1\"></span>giorni secondo <span class=\"_ _1\"></span>le regole<span class=\"_ _1\"></span> di Banca d\u2019Italia, coerenti con la normati<span class=\"_ _1\"></span>va IAS/IFRS e di vigilanza europea.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I flussi <span class=\"_ _2\"></span>di cassa <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tengono conto <span class=\"_ _2\"></span>dei tempi <span class=\"_ _0\"></span>di recupe<span class=\"_ _0\"></span>ro attesi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del pre<span class=\"_ _0\"></span>sumibile valore <span class=\"_ _0\"></span>di realiz<span class=\"_ _0\"></span>zo delle<span class=\"_ _0\"></span> eventuali garanzie. Il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>effettivo <span class=\"_ _3\"></span>originario <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ciascuna <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rimane <span class=\"_ _3\"></span>invariato <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>intervenuta <span class=\"_ _3\"></span>una ristrutturazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>abbia comportato <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>azione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>rattuale <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>qualora il rapporto divenga, nella pratica, i<span class=\"_ _1\"></span>nfrutti<span class=\"_ _1\"></span>fero di interessi contrattuali. Qualora <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>motivi <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>siano <span class=\"_ _1\"></span>rimos<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>eve<span class=\"_ _1\"></span>nto <span class=\"_ _3\"></span>verificatosi <span class=\"_ _3\"></span>successivamente alla <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore, <span class=\"_ _3\"></span>vengono <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>riprese <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>imputazione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto Economico. <span class=\"_ _3b\"></span>La <span class=\"_ _3b\"> </span>ripresa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"></span>pu\u00f2 <span class=\"_ _3b\"></span>eccedere <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>costo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ammortizzato <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3b\"></span>finanziario avrebbe avuto in assenza di precedenti rettif<span class=\"_ _1\"></span>iche.<span class=\"_ _1\"></span> I ripristini di valore conn<span class=\"_ _0\"></span>essi con il trascorrere del te<span class=\"_ _0\"></span>mpo sono appostati nel margine<span class=\"_ _0\"></span> di interesse.<span class=\"ls0\"> </span>I crediti <span class=\"_ _1\"></span>per interessi <span class=\"_ _1\"></span>di mora <span class=\"_ _1\"></span>maturati s<span class=\"_ _1\"></span>u attivit\u00e0 <span class=\"_ _1\"></span>deteriorate sono rilevati <span class=\"_ _1\"></span>solo al <span class=\"_ _3\"></span>momento del loro <span class=\"_ _1\"></span>incasso effettivo. In <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _1\"></span>casi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>durante <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>condizioni contrattuali originarie <span class=\"_ _0\"></span>sono oggetto <span class=\"_ _2\"></span>di successiva modifica per <span class=\"_ _2\"></span>volo<span class=\"_ _1\"></span>nt\u00e0 de<span class=\"_ _0\"></span>lle parti del <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atto. Quando, nel corso della vita <span class=\"_ _1\"></span>di uno strumen<span class=\"_ _1\"></span>to, le clausole <span class=\"_ _1\"></span>contrattuali <span class=\"_ _1\"></span>sono oggetto di modi<span class=\"_ _1\"></span>fica occorre verificar<span class=\"_ _1\"></span>e se <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _2c\"> </span>originaria <span class=\"_ _2c\"> </span>deve <span class=\"_ _2c\"> </span>continuare <span class=\"_ _2c\"> </span>ad <span class=\"_ _2c\"> </span>essere <span class=\"_ _2c\"> </span>rilevata <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>se, <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>contrario<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>strumento originario <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere oggetto <span class=\"_ _3\"></span>di cancellazione <span class=\"_ _3\"></span>dal bila<span class=\"_ _1\"></span>ncio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">derecognition</span>) <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debba essere <span class=\"_ _3\"></span>rilevato <span class=\"_ _1\"></span>un nuovo strumento finanziario.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>ge<span class=\"_ _0\"></span>nerale, <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>modifiche <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>un\u2019attivit\u00e0 <span class=\"_ _47\"> </span>finanziaria <span class=\"_ _47\"> </span>conducono <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>cancellazione <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>stessa <span class=\"_ _47\"> </span>ed all\u2019iscrizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>nuova at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>quando <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>\u201csost<span class=\"_ _0\"></span>anziali\u201d. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>circa <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>\u201csostanzialit\u00e0\u201d <span class=\"_ _3\"></span>della modifica <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>considerando <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>ativi <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>quantitativi. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>alcuni casi,  infatti, <span class=\"_ _2c\"> </span>potr<span class=\"_ _1\"></span>\u00e0  risul<span class=\"_ _0\"></span>tare <span class=\"_ _2c\"> </span>chiaro,  senza  il <span class=\"_ _2c\"> </span>ricorso  a <span class=\"_ _2c\"> </span>complesse  analisi,  che <span class=\"_ _2c\"> </span>i  cambiamenti  introdotti modificano <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _1\"></span>e/o <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>contrattuali <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>determinata <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>mentre, in <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>casi, <span class=\"_ _3\"></span>dovranno <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>svolte <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>(anche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _29\"></span>quantitativo) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>apprez<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>effetti delle stesse e<span class=\"_ _0\"></span> verificare la ne<span class=\"_ _0\"></span>cessi<span class=\"ff5\">t\u00e0 di procedere o <span class=\"_ _0\"></span>meno alla can<span class=\"_ _0\"></span>cellazione dell\u2019attivit\u00e0 ed alla iscrizione<span class=\"_ _0\"></span> </span>di un nuovo strumento finanziario<span class=\"_ _1\"></span>. Le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>(quali-<span class=\"ff5\">quantitati<span class=\"_ _1\"></span>ve) <span class=\"_ _1\"></span>volte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>definire<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201csostanzial<span class=\"_ _1\"></span>it\u00e0\u201d <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>apportate ad </span>un\u2019attivit\u00e0 finanziaria, <span class=\"_ _1\"></span>dovranno pertanto considerare:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">le <span class=\"_ _47\"> </span>finali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>cui <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>modifiche <span class=\"_ _8d\"> </span>sono <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tate <span class=\"_ _47\"> </span>effe<span class=\"_ _1\"></span>ttuate: <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>esempio, <span class=\"_ _8d\"> </span>rinegoz<span class=\"_ _1\"></span>iazioni <span class=\"_ _8d\"> </span>per <span class=\"_ _47\"> </span>mot<span class=\"_ _1\"></span>ivi </span></span>commerciali e concessioni per difficolt\u00e0<span class=\"_ _1\"></span> finanziarie della controparte:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _3b\"> </span>prime, <span class=\"_ _3f\"> </span>volte <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u201ctrattenere\u201d <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>cli<span class=\"_ _1\"></span>ente, <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>edono <span class=\"_ _3f\"> </span>coinvolto <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>debitore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>versa <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>una </span></span>situazione <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _47\"> </span>finanziaria. <span class=\"_ _8d\"> </span>In <span class=\"_ _47\"> </span>questa <span class=\"_ _8d\"> </span>casistica <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>incluse <span class=\"_ _47\"> </span>tutte <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _47\"> </span>di rinegoziazione <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>volte ad <span class=\"_ _2\"></span>adeguare <span class=\"_ _0\"></span>l\u2019onerosit\u00e0 de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>alle<span class=\"ff2\"> condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato. <span class=\"_ _0\"></span>Tali </span>operazioni <span class=\"_ _2d\"> </span>compo<span class=\"_ _1\"></span>rtano <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>condizioni <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>riginarie <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto, <span class=\"_ _2d\"> </span>solitamente richieste <span class=\"_ _3d\"> </span>dal <span class=\"_ _40\"> </span>debitore, <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>attiene <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>aspetti <span class=\"_ _40\"> </span>connessi <span class=\"_ _40\"> </span>alla <span class=\"_ _3d\"> </span>onerosit\u00e0 <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>debito, <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>un conseguente <span class=\"_ _3\"></span>beneficio <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>debito<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stesso. <span class=\"_ _3\"></span>In <span class=\"_ _29\"></span>linea <span class=\"_ _3\"></span>generale <span class=\"_ _29\"></span>si <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tiene <span class=\"_ _3\"></span>che, <span class=\"_ _29\"></span>ogni qualvolta la banca effettui una rinegoziaz<span class=\"_ _1\"></span>ione al fine di evitare di perder<span class=\"_ _1\"></span>e il proprio cliente, tale rinegoziazione debba essere considerata come sostanziale in quanto, ove non fosse <span class=\"_ _0\"></span>effettuata, il cliente potrebbe <span class=\"_ _0\"></span>finanziarsi presso un altro <span class=\"_ _0\"></span>intermediario e la <span class=\"_ _0\"></span>banca subirebbe un <span class=\"_ _0\"></span>decremento dei ricavi futuri previsti;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">le <span class=\"_ _2\"></span>seconde, <span class=\"_ _2\"></span>effettuate <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>\u201cragioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>creditizio\u201d <span class=\"_ _2\"></span>(misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fo<span class=\"_ _1\"></span>rbearance), <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>riconducibili </span></span>al tentativo <span class=\"_ _1\"></span>della banca <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massimizzare <span class=\"_ _1\"></span>il recovery dei <span class=\"_ _1\"></span>cash flow<span class=\"_ _1\"></span> del credito<span class=\"_ _1\"></span> originario. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>rischi e i  bene<span class=\"_ _0\"></span>fici  sottostanti,  successivamente <span class=\"_ _2c\"> </span>alle  modifi<span class=\"_ _1\"></span>che,  di <span class=\"_ _2c\"> </span>norma,  non  sono  sostanzialmente trasferiti  e, <span class=\"_ _2d\"> </span>conseguentemente, <span class=\"_ _2c\"> </span>la  rappresentazione <span class=\"_ _2c\"> </span>contabile  \u00e8 <span class=\"_ _2d\"> </span>qu<span class=\"_ _1\"></span>ella <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _2c\"> </span>tramite  il \u201cmodification <span class=\"_ _2\"></span>accounting\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>implica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>imm<span class=\"_ _1\"></span>ediata <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>voc<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>economico </span>\u201c140. <span class=\"_ _2d\"> </span>\u201cUtili/perdite <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>modifiche <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>senza <span class=\"_ _3f\"> </span>cancellazio<span class=\"_ _1\"></span>ni\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>valore contabile e valore attual<span class=\"_ _1\"></span>e dei flussi di cass<span class=\"_ _1\"></span>a modificati s<span class=\"_ _1\"></span>contati al tasso di interess<span class=\"_ _1\"></span>e originario <span class=\"_ _3\"></span>- <span class=\"ls116\">e </span>non tramite la derecognition;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la <span class=\"_ _3\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _29\"></span>elementi <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>gettivi <span class=\"_ _3\"></span>(\u201ct<span class=\"_ _1\"></span>rigger\u201d) <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _3\"></span>e/o <span class=\"_ _29\"></span>sui <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi </span></span>contrattuali <span class=\"_ _3\"></span>dello <span class=\"_ _1\"></span>strumento <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span>(quali, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>esempio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cambi<span class=\"_ _0\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>divisa <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>la modifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esposti, <span class=\"_ _2\"></span>ove <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>reli <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>parametri <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>equity <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>commodity), che <span class=\"_ _47\"> </span>si <span class=\"_ _47\"> </span>ritiene <span class=\"_ _47\"> </span>comportino <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>derecognition <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>considerazione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>loro <span class=\"_ _47\"> </span>impatto <span class=\"_ _47\"> </span>(atteso <span class=\"_ _47\"> </span>come significativo) sui flussi contrattuali ori<span class=\"_ _1\"></span>ginari. Criteri di cancellazione Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>cancellate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>bilancio sulla <span class=\"_ _2\"></span>base dei <span class=\"_ _2\"></span>criteri gi\u00e0 <span class=\"_ _0\"></span>illustrati per <span class=\"_ _2\"></span>le <span class=\"ff6\">Attivit\u00e0 finanziarie </span>valutate al fair value con impatt<span class=\"_ _1\"></span>o a conto economico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>genera <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>traslazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> transazione <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>cavi <span class=\"_ _29\"></span>accessori <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>anzich\u00e9 <span class=\"_ _29\"></span>movimentare <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conto economico dell\u2019esercizio di pr<span class=\"_ _1\"></span>ima iscrizione.<span class=\"ff2\"> </span>Gli <span class=\"_ _3\"></span>interessi <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>maturano <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>tempo <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>effetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>deteriorati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>a conto economico nella voce interessi at<span class=\"_ _1\"></span>tivi.<span class=\"_ _1\"></span> Gli effetti derivanti dalle valutazio<span class=\"_ _1\"></span>ni analitiche e collettive sono imputati a <span class=\"_ _1\"></span>conto economico.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>originario <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>ripristinato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>venir <span class=\"_ _29\"></span>meno <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>motivi <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>ret<span class=\"_ _1\"></span>tifica <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"></span>effettuata, rilevandone gli effetti a conto economico.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>acq<span class=\"_ _1\"></span>uistati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>aggr<span class=\"_ _1\"></span>egazione <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>iscritto nel bilancio consolidato alla prima iscrizione viene rilasciato con <span class=\"_ _0\"></span>effetto a conto economico lungo la vita del credito in <span class=\"_ _0\"></span>base al proprio piano di <span class=\"ff5\">ammortamento oppure integralmente nell\u2019esercizio in cui il credito </span>viene estinto. I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore sono imputate <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce \u201cRi<span class=\"_ _1\"></span>sultato netto <span class=\"_ _1\"></span>dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>di copertura\u201d, <span class=\"_ _1\"></span>analogamente alle variazioni di fair<span class=\"_ _1\"></span> value dello strumento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _324\"> </span>5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span> classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span> Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> 20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span> partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span> rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di iscrizione<span class=\"_ _324\"> </span> Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span> accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span> effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di valutazione<span class=\"_ _324\"> </span> Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span> La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span> recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span> dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span> il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span> chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span> la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span> di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> (<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span> al conto economico.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span> rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span> economico.<span class=\"_ _324\"> </span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span> cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span> criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span> direttamente imputabili.<span class=\"_ _1\"></span> Modalit\u00e0 di determinazione delle<span class=\"_ _1\"></span> perdite di valore degli strumenti finanziari IFR<span class=\"_ _1\"></span>S 9 (<span class=\"_ _1\"></span><span class=\"ff12\">impairment</span>)<span class=\"_ _1\"></span> Ad ogni data <span class=\"_ _1\"></span>di bila<span class=\"_ _1\"></span>ncio o <span class=\"_ _1\"></span>di situaz<span class=\"_ _1\"></span>ione infrannuale, <span class=\"_ _1\"></span>i finanziamenti e <span class=\"_ _1\"></span>i tito<span class=\"_ _1\"></span>li di debito <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>nelle voci delle \u201cAttivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammorti<span class=\"_ _1\"></span>zzato\u201d e delle \u201c<span class=\"_ _1\"></span>Attivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"_ _3\"></span><span class=\"ff6\">fair value </span>con <span class=\"_ _2c\"> </span>impatto  sulla <span class=\"_ _2c\"> </span>redditivit\u00e0  complessiva\u201d <span class=\"_ _2c\"> </span><span class=\"ff2\">-  nonch\u00e9 <span class=\"_ _2d\"> </span>le  esposizioni  fuori <span class=\"_ _2d\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2c\"> </span>rappresentate <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>agli </span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _3b\"> </span>erogare <span class=\"_ _29\"></span>fondi<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dalle <span class=\"_ _3b\"></span>garanzie <span class=\"_ _29\"></span>rilas<span class=\"_ _1\"></span>ciate <span class=\"_ _3b\"></span>- <span class=\"_ _29\"></span>devono <span class=\"_ _3b\"></span>essere <span class=\"_ _29\"></span>assoggettate <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"></span>di impairment<span class=\"ff2\">, <span class=\"_ _2d\"> </span>finalizzato <span class=\"_ _2c\"> </span>a <span class=\"_ _2d\"> </span>stimare <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>cr<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span><span class=\"ff5\">to <span class=\"_ _2d\"> </span>(cosiddette <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _1\"></span>ECL <span class=\"_ _2d\"> </span>\u2013</span> </span>Expected Credit Losses\u201d<span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Aspetti generali del modello di impair<span class=\"_ _1\"></span>ment Secondo <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span><span class=\"ff6\">Expected <span class=\"_ _1\"></span>Cr<span class=\"_ _1\"></span>edit <span class=\"_ _3\"></span>Losses <span class=\"_ _3\"></span></span>le <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>registrate <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>solo facendo <span class=\"_ _2\"></span>riferimento alle <span class=\"_ _2\"></span>oggettive evidenze <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore gi\u00e0 <span class=\"_ _2\"></span>manifestatesi <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>valutazione, ma anche sulla base dell\u2019aspettati<span class=\"_ _1\"></span>va di perdite di valore future non ancora v<span class=\"_ _1\"></span>erificatesi.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _1\"></span>particolare, <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>ECL <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>i s<span class=\"_ _1\"></span>opracitati <span class=\"_ _1\"></span>strumenti <span class=\"_ _3\"></span>debbano essere <span class=\"_ _3\"></span>classificati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>distinti \u201c<span class=\"ff6\">Stage</span>\u201d, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>fu<span class=\"_ _1\"></span>nzione <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>loro <span class=\"_ _29\"></span>qualit\u00e0 <span class=\"_ _3b\"></span>creditizia <span class=\"_ _29\"></span>assoluta <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>relativa <span class=\"_ _29\"></span>rispetto <span class=\"_ _3b\"></span>all\u2019erogazione <span class=\"_ _29\"></span>iniziale, <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>cui corrispondono diversi criteri di misuraz<span class=\"_ _1\"></span>ione delle perdite attese. Nel dettaglio:<span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _0\"></span><span class=\"ff2\">1: accoglie <span class=\"_ _2\"></span>le attivit\u00e0 finanziarie <span class=\"ff6\">performing</span>, <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>riginate <span class=\"_ _0\"></span>o acquisite, <span class=\"_ _2\"></span>per le <span class=\"_ _0\"></span>quali non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i osserva <span class=\"_ _0\"></span>un </span></span></span>significativo <span class=\"_ _1\"></span>deterioramento del ri<span class=\"_ _1\"></span>schio di <span class=\"_ _1\"></span>credito (<span class=\"_ _1\"></span><span class=\"ffc\">\u201cSICR \u2013<span class=\"ff6\"> <span class=\"_ _1\"></span></span>Significant <span class=\"_ _1\"></span>Increase in Credit <span class=\"_ _1\"></span>Risk\u201d</span>) <span class=\"_ _1\"></span>rispetto alla data di rilevazione iniziale;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _1\"></span><span class=\"ff2\">2: <span class=\"_ _3\"></span>accoglie <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span></span>performing <span class=\"_ _3\"></span><span class=\"ff2\">che <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>un </span></span></span>significativo <span class=\"_ _29\"></span>deterioramento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>(SICR) <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>prima <span class=\"_ _29\"></span>iscrizione, <span class=\"_ _29\"></span>sebbene <span class=\"_ _29\"></span>non deteriorate; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff6\">Stage <span class=\"_ _2\"></span><span class=\"ff2\">3: <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>tutte<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>espo<span class=\"_ _1\"></span>sizioni <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>scontrino <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>grado <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>impa<span class=\"_ _1\"></span>ttare </span></span></span>negativamente sui flussi finanziari (evidenze di <span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), ossia le espos<span class=\"_ _1\"></span>izioni che sono considerate come deteriorate. Per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>esposizioni <span class=\"_ _29\"></span>rientranti <span class=\"_ _3b\"></span>nello <span class=\"_ _3b\"> </span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>1 <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>perdita <span class=\"_ _3b\"></span>attesa <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>contab<span class=\"_ _1\"></span>ilizzata, <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>rilevazione iniziale <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ogni <span class=\"_ _3f\"> </span>data<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>reporting <span class=\"_ _3f\"> </span>successiva, <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>orizzonte <span class=\"_ _3f\"> </span>temporale <span class=\"_ _3f\"> </span>fino <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>anno; <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle riconducibili <span class=\"_ _1\"></span>allo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff6\">Stage <span class=\"_ _3\"></span></span>2 e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>3 <span class=\"_ _3\"></span>le perdite <span class=\"_ _3\"></span>attese v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>rilevate in <span class=\"_ _3\"></span>un ori<span class=\"_ _1\"></span>zzonte <span class=\"_ _1\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span> tutta la vita residua dello strumento (<span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span><span class=\"ls16\">).</span> Eccezione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>sopra <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentata <span class=\"_ _2\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>considerate <span class=\"_ _0\"></span>come <span class=\"_ _2\"></span>deteriorate <span class=\"_ _2\"></span>fin <span class=\"_ _2\"></span>dalla loro <span class=\"_ _1\"></span>acquisizio<span class=\"_ _1\"></span>ne o <span class=\"_ _1\"></span>ori<span class=\"_ _1\"></span>gine <span class=\"_ _1\"></span>(cosiddetti <span class=\"_ _1\"></span>\u201cPOCI <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff6\">Purchas<span class=\"_ _1\"></span>ed or <span class=\"_ _3\"></span>Originated Cr<span class=\"_ _1\"></span>edit <span class=\"_ _1\"></span>Impaired<span class=\"_ _1\"></span></span></span>\u201d), <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>si fa rinvio a quanto illus<span class=\"_ _1\"></span>trato nel paragrafo \u201cAttivit\u00e0 finanziarie deteriorate acqui<span class=\"_ _1\"></span>site o originate\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>perimetro <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nello <span class=\"_ _3\"></span><span class=\"ff6\">Stage <span class=\"_ _3\"></span></span>3 <span class=\"_ _3\"></span>corrispo<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>quello <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>deteriorate, individuate <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base delle <span class=\"_ _1\"></span>definizioni <span class=\"_ _3\"></span>stabilite <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _1\"></span>(Circolare <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>d\u2019Itali<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>n. 272 \u201cMatrice dei conti\u201d) <span class=\"_ _0\"></span>e richiamate <span class=\"_ _0\"></span>dalla Circolare di Banca <span class=\"_ _0\"></span>d\u2019Italia n. 262 \u201cIl <span class=\"_ _0\"></span>bilanci<span class=\"_ _1\"></span><span class=\"ff2\">o bancario: schemi </span>e <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compilazione\u201d, <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _3\"></span>ritenute <span class=\"_ _3\"></span>coerenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS/IFRS, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>di evidenze obiettiv<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">imp<span class=\"_ _1\"></span>airment</span>. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>chiamate <span class=\"_ _1\"></span>circolari <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>dividuano <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>seguenti <span class=\"_ _1\"></span>cate<span class=\"_ _1\"></span>gorie di attivit\u00e0 deteriorate:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">Sofferenze: <span class=\"_ _1\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>complesso <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>esposizioni <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cassa <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>\u201cfuori <span class=\"_ _1\"></span>bilancio\u201d <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>confronti <span class=\"_ _3\"></span>di </span></span>un <span class=\"_ _d3\"> </span>soggetto <span class=\"_ _d3\"> </span>in <span class=\"_ _d3\"> </span>stato <span class=\"_ _d3\"> </span>di <span class=\"_ _a7\"> </span>ins<span class=\"_ _1\"></span>olvenza <span class=\"_ _d3\"> </span>(anche <span class=\"_ _d3\"> </span>non <span class=\"_ _d3\"> </span>accertato <span class=\"_ _d3\"> </span>giudizialmente) <span class=\"_ _d3\"> </span>o <span class=\"_ _d3\"> </span>in <span class=\"_ _d3\"> </span>situazioni sostanzialmente <span class=\"_ _2\"></span>equiparabi<span class=\"_ _1\"></span>li, <span class=\"_ _2\"></span>indipendentement<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>eventuali <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>revisioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>formul<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>dalla Banca; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">Inadempienze <span class=\"_ _3\"></span>probabil<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">unlikely <span class=\"_ _29\"></span>to <span class=\"_ _3\"></span>pay</span>\u201d): <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>esposizioni <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>fuori <span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>lancio, </span></span>per cui <span class=\"_ _1\"></span>non ricorrono <span class=\"_ _1\"></span>le condizioni <span class=\"_ _1\"></span>per la <span class=\"_ _1\"></span>classificazione del debitore <span class=\"_ _1\"></span>fra <span class=\"_ _1\"></span>le sofferenze <span class=\"_ _1\"></span>e per le <span class=\"_ _1\"></span>quali s<span class=\"_ _1\"></span>i ritiene <span class=\"_ _2\"></span>improbabile <span class=\"_ _2\"></span>che, <span class=\"_ _2\"></span>senza <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ricorso <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>l\u2019escussione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>garanzie, <span class=\"ff2\">il <span class=\"_ _2\"></span>debitore <span class=\"_ _2\"></span>adempia </span>integralmente <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>interessi) <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>sue <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>creditizie. <span class=\"_ _3\"></span>Tale <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>viene effettuata in <span class=\"_ _0\"></span>maniera indipendente dalla <span class=\"_ _0\"></span>presenza di <span class=\"_ _0\"></span>eventuali importi (o <span class=\"_ _2\"></span>rate<span class=\"_ _1\"></span>) scaduti e<span class=\"_ _0\"></span> non pagati.<span class=\"_ _324\"> </span>La <span class=\"_ _2\"></span>class<span class=\"_ _1\"></span>ificazione <span class=\"_ _2\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>inadempienze <span class=\"_ _0\"></span>probabili <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>necessar<span class=\"_ _1\"></span>iamente <span class=\"_ _2\"></span>legata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla presenza <span class=\"_ _2\"></span>esplicita di <span class=\"_ _3b\"> </span>anomalie, <span class=\"_ _3b\"> </span>quali <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>mancato <span class=\"_ _3f\"> </span>rimborso, <span class=\"_ _3b\"> </span>ma <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>legata <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>sussistenza <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>elem<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>indicativi <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>una situazione di <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>inadempimento de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>debitore (ad <span class=\"_ _0\"></span>esempio, <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>crisi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>settore industriale <span class=\"_ _2\"></span>in cui opera il debitore); \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Esposizioni scadute <span class=\"_ _0\"></span>e/o sconfinanti <span class=\"_ _0\"></span>deteriorate: le esposizioni <span class=\"_ _0\"></span>per cassa, <span class=\"_ _0\"></span>diverse da <span class=\"_ _2\"></span>qu<span class=\"_ _1\"></span>elle classificate </span></span>tra le sofferenze <span class=\"_ _0\"></span>o le inadempienze <span class=\"_ _0\"></span>probabili, che, alla data di <span class=\"_ _0\"></span>riferimento, presentano una posizione scaduta <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>sconfinante <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>90 <span class=\"_ _3\"></span>giorni, <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>soglie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>significativit\u00e0 <span class=\"_ _3\"></span>previste <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>citata normativa. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>esposizioni <span class=\"_ _2\"></span>scadute <span class=\"_ _2\"></span>e/o <span class=\"_ _0\"></span>sconfinanti <span class=\"_ _2\"></span>deteriorate <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>determinate <span class=\"_ _2\"></span>facendo riferimento alla posizio<span class=\"_ _1\"></span>ne del singolo debitore. In aggiunta, la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>di Banca<span class=\"_ _1\"></span> d\u2019Italia, <span class=\"_ _1\"></span>in li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con gli <span class=\"_ _3\"></span><span class=\"ff6\">standard </span>dell\u2019EB<span class=\"_ _1\"></span>A, ha <span class=\"_ _1\"></span>introdotto <span class=\"_ _1\"></span>la definizio<span class=\"_ _1\"></span>ne di <span class=\"_ _3f\"> </span>\u201cespos<span class=\"_ _1\"></span>izioni <span class=\"_ _3f\"> </span>oggetto <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>concessione\u201d <span class=\"_ _2d\"> </span>(cosiddette <span class=\"_ _3f\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ff6\">Forborne <span class=\"_ _3f\"> </span>Exposure</span>\u201d). <span class=\"_ _2d\"> </span>Trattasi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>particolare <span class=\"_ _2d\"> </span>delle esposizioni <span class=\"_ _1\"></span>beneficiarie di <span class=\"_ _1\"></span>misure di <span class=\"_ _1\"></span>tolleranza, <span class=\"_ _1\"></span>che consis<span class=\"_ _1\"></span>tono in <span class=\"_ _1\"></span>concessioni, in termini <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>modifica e/o <span class=\"_ _1\"></span>di rifinanziamento di un <span class=\"_ _0\"></span>preesis<span class=\"_ _1\"></span>tente credito, ne<span class=\"_ _0\"></span>i confronti di un debitore esclusivamente in ragione di, <span class=\"_ _0\"></span>o per pr<span class=\"ls0\">evenire, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>suo <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>difficolt\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>avere <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>egativi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di </span>adempiere agli <span class=\"_ _1\"></span>impegni co<span class=\"_ _1\"></span>ntrattuali ori<span class=\"_ _1\"></span>ginariamente assunti, <span class=\"_ _1\"></span>e che non <span class=\"_ _1\"></span>sarebbero <span class=\"_ _1\"></span>state concesse <span class=\"_ _1\"></span>ad u<span class=\"_ _1\"></span>n altro debitore <span class=\"_ _1\"></span>con analog<span class=\"_ _1\"></span>o pr<span class=\"_ _1\"></span>ofilo di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>non in <span class=\"_ _1\"></span>difficolt<span class=\"_ _1\"></span>\u00e0 finanziaria. <span class=\"_ _1\"></span>Dette concessio<span class=\"_ _1\"></span>ni devono <span class=\"_ _1\"></span>essere identificate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>singola <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _3\"></span>riguardare <span class=\"_ _3\"></span>espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>debitori <span class=\"_ _3\"></span>classif<span class=\"_ _1\"></span>icati <span class=\"_ _3\"></span>sia nello status <span class=\"ff6\">performi<span class=\"_ _1\"></span>ng </span>che nello status <span class=\"ff6\">non performing </span>(det<span class=\"_ _1\"></span>eriorato). Per <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>esposizioni <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>misure <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">forbearance</span>, <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>inadempienze <span class=\"_ _3b\"> </span>probabil<span class=\"_ _1\"></span>i, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>ritorno <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"></span>le esposizioni <span class=\"_ _1\"></span><span class=\"ff6\">performing, </span>ed in particolare tra le esposizioni dello <span class=\"_ _1\"></span><span class=\"ffc\">\u201cStage 2\u201d, </span>pu\u00f2 av<span class=\"_ _1\"></span>venire solo dopo che sia trascorso <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>ann<span class=\"_ _0\"></span>o <span class=\"_ _47\"> </span>dal <span class=\"_ _40\"> </span>momento <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>conc<span class=\"_ _1\"></span>essione <span class=\"_ _47\"> </span>(cosiddetto <span class=\"_ _40\"> </span>\u201c<span class=\"_ _3\"></span><span class=\"ffc\">probation <span class=\"_ _40\"> </span>period\u201d) <span class=\"_ _47\"> </span><span class=\"ff2\">e <span class=\"_ _47\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>siano </span></span>soddisfatte tutte le altre condizio<span class=\"_ _1\"></span>ni previste dal paragrafo 157<span class=\"_ _1\"></span> dell\u2019ITS dell\u2019EBA.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In ogni caso, le esposizioni r<span class=\"_ _1\"></span>inegoziate non devono es<span class=\"_ _1\"></span>sere considerate <span class=\"_ _1\"></span><span class=\"ff6\">forborne <span class=\"_ _1\"></span></span>quando il debitore non si trovi in una situazio<span class=\"_ _1\"></span>ne di difficolt\u00e0 finanziaria: trattasi di rinegoziazioni concesse per motivi <span class=\"_ _1\"></span>commerciali.<span class=\"_ _3\"></span> Perdite di valore su strumenti finanziari<span class=\"_ _1\"></span> performing<span class=\"_ _1\"></span> Per  le <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span><span class=\"ff6\">performing</span>, <span class=\"_ _3d\"> </span>ossia <span class=\"_ _3d\"> </span>per  quelle <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>non  consider<span class=\"_ _1\"></span>ate  deteriorate <span class=\"_ _3d\"> </span>come <span class=\"_ _3d\"> </span>in precedenza de<span class=\"_ _0\"></span>finite, si <span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>necessario valutare, a <span class=\"_ _2\"></span>ciascuna <span class=\"ff6\">reporting date</span>, a <span class=\"_ _2\"></span>livello di singolo <span class=\"_ _2\"></span>rapport<span class=\"_ _1\"></span>o, la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>significativo <span class=\"_ _3\"></span>deterioramento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>creditizio <span class=\"_ _3\"></span>(SICR <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201c<span class=\"ff6\">Significant <span class=\"_ _3\"></span>Increase <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Credit </span></span>Risk<span class=\"ff5\">\u201d), <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>confr<span class=\"_ _1\"></span>onto <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _2\"></span>asso<span class=\"_ _1\"></span>ciato <span class=\"_ _2\"></span>allo <span class=\"_ _2\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>all\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione </span>e <span class=\"_ _47\"> </span>quello <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>iniz<span class=\"_ _1\"></span>iale <span class=\"_ _47\"> </span>dell\u2019erogazione <span class=\"_ _47\"> </span>o <span class=\"_ _8d\"> </span>dell\u2019acquisizione. <span class=\"_ _47\"> </span>T<span class=\"_ _1\"></span>ale <span class=\"_ _47\"> </span>conf<span class=\"_ _3\"></span><span class=\"ff2\">ronto <span class=\"_ _47\"> </span>viene <span class=\"_ _47\"> </span>effettuato </span>assumendo  a  riferimento  sia  criteri  quantitativi  che  qualitativi.<span class=\"_ _1\"></span>  Pi\u00f9  in  dettaglio,  al  fine  di  accertare l\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>significativo <span class=\"_ _29\"></span>deterioramento <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>qualit\u00e0 <span class=\"_ _29\"></span>creditizia <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>conseguente <span class=\"_ _29\"></span>passaggio <span class=\"_ _29\"></span>dello strumento <span class=\"_ _29\"></span>finanziario <span class=\"_ _29\"></span>dallo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>1 <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span><span class=\"ff6\">Stage <span class=\"_ _29\"></span></span>2, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>G<span class=\"_ _1\"></span>ruppo <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>indiv<span class=\"_ _1\"></span>iduato <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>seguenti <span class=\"_ _29\"></span>criteri (\u201c<span class=\"ff6 ls0\">Stage Assignment<span class=\"ff5\">\u201d):<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">criteri <span class=\"_ _47\"> </span>quantitativi <span class=\"_ _47\"> </span>relativi, <span class=\"_ _47\"> </span>basati <span class=\"_ _47\"> </span>su <span class=\"_ _47\"> </span>osservazioni <span class=\"_ _47\"> </span>statistiche <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>su <span class=\"_ _47\"> </span>variazioni <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>PD <span class=\"_ _47\"> </span>oltre <span class=\"_ _47\"> </span>una </span></span>determinata so<span class=\"_ _1\"></span>glia <span class=\"_ _1\"></span>considerata <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>un indicato<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">backstop</span>, ritenute <span class=\"_ _1\"></span>espressione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>intervenuto significativo incremento del ris<span class=\"_ _1\"></span>chio di credito nel tempo;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">criteri <span class=\"_ _2\"></span>qualitativi <span class=\"_ _2\"></span>assoluti, <span class=\"_ _2\"></span>rappresentati <span class=\"_ _2\"></span>dall\u2019identificazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">trigger <span class=\"_ _2\"></span>event <span class=\"_ _2\"></span><span class=\"ff2\">o <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>superamento <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>soglie </span></span></span></span>assolute nell\u2019ambito del processo di monit<span class=\"_ _1\"></span>oraggio del credito;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff6\">backstop <span class=\"_ _1\"></span>indicators<span class=\"ff5\">, <span class=\"_ _1\"></span>ovv<span class=\"_ _1\"></span>ero fattori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>\u201c</span>delinquency<span class=\"ff5\">\u201d <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span><span class=\"ff2\">manif<span class=\"_ _1\"></span>estazione <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>presumere </span></span></span></span>che si sia verificato un significati<span class=\"_ _1\"></span>vo incremento del rischio di credito, a meno di <span class=\"_ _1\"></span>evidenze contrarie.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>ulteriori <span class=\"_ _3\"></span>dettagli <span class=\"_ _3\"></span>sul <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eterminazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>deteriorate, con particolare riferimento ai<span class=\"_ _1\"></span> criteri di <span class=\"_ _1\"></span><span class=\"ff6\">stage assign<span class=\"_ _1\"></span>ment, </span>alla mo<span class=\"_ _1\"></span>dalit\u00e0 di calcol<span class=\"_ _1\"></span>o dei parametri di ris<span class=\"_ _1\"></span>chio, agli <span class=\"_ _1\"></span>scenari <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>relati<span class=\"_ _1\"></span>ve pr<span class=\"_ _1\"></span>obabilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accadimento, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto illustrato <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u201c2.3 <span class=\"_ _3f\"> </span>Metodi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>misurazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3f\"> </span>attese\u201d <span class=\"_ _3f\"> </span>contenuto <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>E <span class=\"_ _2d\"> </span><span class=\"ff2\">della </span>presente Nota Integrativa, in corrispo<span class=\"_ _1\"></span>ndenza della sezione dedicata al rischio d<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> credito.<span class=\"_ _1\"></span> Perdite di valore su strumenti finanziari<span class=\"_ _1\"></span> deteriorati Come in <span class=\"_ _0\"></span>precedenza illustrato, per le <span class=\"_ _0\"></span>attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie deteriorate, alle <span class=\"_ _0\"></span>quali \u00e8 <span class=\"_ _0\"></span>associata una probabilit\u00e0 di <span class=\"ff6\">default <span class=\"_ _1\"></span><span class=\"ff5\">del 100%, <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare delle rettif<span class=\"_ _1\"></span>iche di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>per le perdit<span class=\"_ _1\"></span>e attese<span class=\"_ _1\"></span> relative <span class=\"_ _1\"></span>a cias<span class=\"_ _1\"></span>cun credito </span></span>\u00e8 <span class=\"_ _2c\"> </span>pari  alla <span class=\"_ _2d\"> </span>differ<span class=\"_ _1\"></span>enza <span class=\"_ _2c\"> </span>tra<span class=\"_ _1\"></span>  il <span class=\"_ _2d\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>di  bilancio <span class=\"_ _2c\"> </span>(situazione  infrannuale) <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>ello  stesso <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>momento  della valutazione <span class=\"_ _47\"> </span>(costo <span class=\"_ _47\"> </span>ammortiz<span class=\"_ _1\"></span>zato), <span class=\"_ _47\"> </span>ed <span class=\"_ _47\"> </span>il <span class=\"_ _47\"> </span>valore <span class=\"_ _47\"> </span>attuale <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>previsti<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri, <span class=\"_ _47\"> </span>calcolato applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse e<span class=\"_ _0\"></span>ffettivo originario <span class=\"_ _2\"></span>o una <span class=\"_ _2\"></span>sua ragionevole <span class=\"_ _0\"></span>approssima<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>laddov<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tasso originario <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _2\"></span>reperibile. <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>stimati <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>ero attese <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>l\u2019intera <span class=\"_ _3b\"></span>durata <span class=\"_ _3b\"></span>dell\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>(<span class=\"ff6\">li<span class=\"_ _1\"></span>fetime<span class=\"ff2\">), <span class=\"_ _3b\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>presumi<span class=\"_ _1\"></span>bile <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>realizzo <span class=\"_ _3b\"></span>delle </span></span>eventuali garanzie. Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tima <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>previ<span class=\"_ _1\"></span>sti <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>incassati <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tempisti<span class=\"_ _1\"></span>ca, <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>esame <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un processo  di <span class=\"_ _3d\"> </span>valutazio<span class=\"_ _1\"></span>ne  analitica. <span class=\"_ _3d\"> </span>Per  alcune <span class=\"_ _3d\"> </span>cat<span class=\"_ _1\"></span>egorie  omogene<span class=\"_ _1\"></span>e  di <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>deteriorati,  i <span class=\"_ _3d\"> </span>processi valutativi  contemplano <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>he <span class=\"_ _2c\"> </span>le<span class=\"_ _1\"></span>  previsioni <span class=\"_ _2c\"> </span>di  perdit<span class=\"_ _1\"></span>a  siano <span class=\"_ _2c\"> </span>basate  su <span class=\"_ _2c\"> </span>meto<span class=\"_ _1\"></span>dologie  di <span class=\"_ _2c\"> </span>calcolo  di  tipo \u201cforfettario\u201d, <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>ricondurre <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>modo <span class=\"_ _2d\"> </span>analitico <span class=\"_ _2c\"> </span>ad <span class=\"_ _2d\"> </span>ogni <span class=\"_ _2d\"> </span>singola <span class=\"_ _2d\"> </span>posizione. <span class=\"_ _2d\"> </span>Il <span class=\"_ _2d\"> </span>perimetro <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>esposizioni assoggettate ad un processo di <span class=\"_ _1\"></span>valutazione forfettaria \u00e8 rappresentato:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">dalle  sofferenze <span class=\"_ _2c\"> </span>e  inadempienze <span class=\"_ _2c\"> </span>probabili  con  esposizione <span class=\"_ _2c\"> </span>inferiore  o <span class=\"_ _2c\"> </span>uguale  ad <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>di </span></span>rilevanza stabilita par<span class=\"_ _1\"></span>i a 25 mila Euro; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">dal <span class=\"_ _3d\"> </span>complesso <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>esposizioni <span class=\"_ _3d\"> </span><span class=\"ffc\">\u201c<span class=\"_ _1\"></span>past  due\u201d <span class=\"_ _3d\"> </span></span>deteri<span class=\"_ _1\"></span>orate <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>prescindere  dall<span class=\"_ _1\"></span>a <span class=\"_ _3d\"> </span>soglia <span class=\"_ _3d\"> </span>di  ri<span class=\"_ _1\"></span>levanza </span></span>dell\u2019esposizione. <span class=\"_ _3d\"> </span>T<span class=\"_ _1\"></span>rattasi <span class=\"_ _40\"> </span>in  par<span class=\"_ _1\"></span>ticolare <span class=\"_ _3d\"> </span>dei <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>che <span class=\"_ _40\"> </span>presentano <span class=\"_ _3d\"> </span>sconfi<span class=\"_ _1\"></span>namenti <span class=\"_ _3d\"> </span>continuati<span class=\"_ _1\"></span>vi <span class=\"_ _3d\"> </span>o ritardati <span class=\"_ _1\"></span>pagamenti, <span class=\"_ _3\"></span>individuati <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _3\"></span>automatica <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>cura <span class=\"_ _3\"></span>delle proce<span class=\"_ _1\"></span>dure <span class=\"_ _1\"></span>infor<span class=\"_ _1\"></span>matiche <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo, secondo <span class=\"ff5\">le citate regole dell\u2019O<span class=\"_ _1\"></span>rgano di Vigilanza.</span> La <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>analiti<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>invece <span class=\"_ _2\"></span>criteri <span class=\"_ _2\"></span>minimi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>perdita <span class=\"_ _2\"></span>diversificati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>funzione <span class=\"_ _2\"></span>dello <span class=\"_ _2\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischio della <span class=\"_ _3f\"> </span>controparte <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>momento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>quantifi<span class=\"_ _1\"></span>cazione <span class=\"_ _3f\"> </span>(Sofferenza, <span class=\"_ _2d\"> </span>Inadempienza <span class=\"_ _3f\"> </span>Probabile, <span class=\"_ _2c\"> </span><span class=\"ff6\">Past <span class=\"_ _3f\"> </span>Due</span>), della <span class=\"_ _40\"> </span>tipologia <span class=\"_ _47\"> </span>di <span class=\"_ _3d\"> </span>esposizione <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">Secured, <span class=\"_ _40\"> </span>Unse<span class=\"_ _1\"></span>cured</span>), <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>pr<span class=\"_ _1\"></span>esenza <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>gara<span class=\"_ _1\"></span>nzie <span class=\"_ _40\"> </span>diverse <span class=\"_ _40\"> </span>da <span class=\"_ _40\"> </span>quelle<span class=\"_ _1\"></span> ipotecarie (fidejussioni, <span class=\"_ _0\"></span>pegni, <span class=\"_ _0\"></span>confidi). N<span class=\"_ _0\"></span>el de<span class=\"_ _0\"></span>ttaglio, per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>esposizioni <span class=\"ff6\">Secured <span class=\"_ _0\"></span><span class=\"ff2\">la valutazione <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>basa <span class=\"_ _0\"></span>sulla </span></span>valorizzazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>beni <span class=\"_ _3f\"> </span>sottostanti <span class=\"_ _3f\"> </span>(<span class=\"ff6\">col<span class=\"_ _1\"></span>lateral<span class=\"ff5\">) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sull<span class=\"_ _1\"></span>\u2019applicazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>opport<span class=\"_ _1\"></span>uni <span class=\"_ _3b\"> </span>hair<span class=\"_ _1\"></span></span></span>cut <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3b\"> </span>della tipologia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>garanzia <span class=\"_ _3\"></span>immobiliare, <span class=\"_ _3\"></span>mentre <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3\"></span><span class=\"ff6\">Unsecured <span class=\"_ _3\"></span></span>la <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evisione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinita <span class=\"_ _3\"></span>come complemento <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>curve di <span class=\"_ _3\"></span>recupero <span class=\"_ _1\"></span>basate <span class=\"_ _3\"></span>sull\u2019osservazione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>seri<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>storiche <span class=\"_ _1\"></span>intern<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>tenuto<span class=\"_ _1\"></span> conto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>mitiganti <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>garanzie. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>aggiunta, <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>della previsione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>perdita <span class=\"_ _3b\"></span>si <span class=\"_ _3b\"> </span>considera <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>cosiddetto <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">time <span class=\"_ _3b\"> </span>value</span>\u201d, <span class=\"_ _3b\"> </span>ossia <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tempo <span class=\"_ _3b\"> </span>st<span class=\"_ _1\"></span>imato <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>recupero <span class=\"_ _3b\"> </span>del credito <span class=\"_ _3\"></span>differenziato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>funzio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span><span class=\"ff6\">vintage<span class=\"_ _1\"></span> <span class=\"_ _3\"></span></span>nonc<span class=\"_ _1\"></span>h\u00e9 <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>probabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>passag<span class=\"_ _1\"></span>gio <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>sofferenza (<span class=\"ff6\">Danger Rate</span>) per le espos<span class=\"_ _1\"></span>izioni classificate ad Inadempienza probabile.<span class=\"_ _3\"></span> In coerenza con <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>obiettivi di <span class=\"_ _1\"></span>cessione delle esposizioni <span class=\"_ _1\"></span>creditizie <span class=\"_ _1\"></span>deteriorate, di volt<span class=\"_ _1\"></span>a in volt<span class=\"_ _1\"></span>a stabiliti dal Consiglio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Amministrazione, <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>quantificaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"></span>perdite <span class=\"_ _3b\"> </span>attese <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>predette <span class=\"_ _3f\"> </span>esposizioni <span class=\"_ _3b\"> </span>include elementi <span class=\"ff6\">forward <span class=\"_ _0\"></span>looking<span class=\"ff5\">, attraverso l\u2019introduzione di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>pecifici scenari <span class=\"_ _0\"></span>di vendita, laddove <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> strategia N<span class=\"_ _0\"></span>PL </span></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>preveda <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>citate <span class=\"_ _3\"></span>es<span class=\"_ _1\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>possa <span class=\"_ _3\"></span>avvenire <span class=\"_ _3\"></span>attraverso <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>sul mercato, <span class=\"_ _29\"></span>nell\u2019ott<span class=\"_ _1\"></span>ica <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>perseguire <span class=\"_ _3b\"></span>una <span class=\"_ _29\"></span>strategia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span><span class=\"ff6\">derisking <span class=\"_ _3b\"> </span><span class=\"ff2\">volta <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>ridurre <span class=\"_ _3b\"></span></span></span>l\u2019NPL <span class=\"_ _29\"></span><span class=\"ff6\">ratio</span>, <span class=\"_ _3b\"></span>ossia <span class=\"_ _29\"></span>l\u2019incidenza percentuale delle esposiz<span class=\"_ _1\"></span>ioni deteriorate rispetto al complesso delle esposiz<span class=\"_ _1\"></span>ioni.<span class=\"_ _1\"></span> Conseguentemente, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>posizioni <span class=\"_ _2d\"> </span>riflette, <span class=\"_ _2d\"> </span>oltre <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>recupero <span class=\"_ _2d\"> </span>atteso<span class=\"_ _1\"></span> attraverso <span class=\"_ _1\"></span>la gestione ordinaria <span class=\"_ _1\"></span>(<span class=\"ff6\">w<span class=\"_ _1\"></span>ork out<span class=\"_ _1\"></span></span>) anche la <span class=\"_ _1\"></span>presenza, o<span class=\"_ _1\"></span>pportunamente cali<span class=\"_ _1\"></span>brata, dello <span class=\"_ _1\"></span>scenario di vendita e quindi dei rel<span class=\"_ _1\"></span>ativi flussi di cassa. Per <span class=\"_ _3\"></span>ulteriori <span class=\"_ _3\"></span>dettagli <span class=\"_ _3\"></span>sul <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eterminazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>deteriorate, con particolare riferimento ai<span class=\"_ _1\"></span> criteri di <span class=\"_ _1\"></span><span class=\"ff6\">stage assign<span class=\"_ _1\"></span>ment, </span>alla mo<span class=\"_ _1\"></span>dalit\u00e0 di calcol<span class=\"_ _1\"></span>o dei parametri di ris<span class=\"_ _1\"></span>chio, agli <span class=\"_ _1\"></span>scenari <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>relative pr<span class=\"_ _1\"></span>obabilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>accadimento, s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fa <span class=\"_ _1\"></span>rinvio <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto illustrato <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>\u201c2.3 <span class=\"_ _3f\"> </span>Metodi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>misurazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3f\"> </span>attese\u201d <span class=\"_ _3f\"> </span>contenuto <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>E <span class=\"_ _3f\"> </span>della presente Nota Integrativa, in corrispo<span class=\"_ _1\"></span>ndenza della sezione dedicata al rischio d<span class=\"_ _1\"></span>i credito.<span class=\"_ _3\"></span> Considerazione del rischio climati<span class=\"_ _1\"></span>co ambientale<span class=\"_ _1\"></span> Come <span class=\"_ _0\"></span>indicato nella <span class=\"_ _0\"></span>precedente informativa <span class=\"_ _0\"></span>relativa al <span class=\"_ _0\"></span>\u201cRischio di <span class=\"_ _2\"></span>sos<span class=\"_ _1\"></span>tenibilit\u00e0\u201d, <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>el corso <span class=\"_ _0\"></span>dell\u2019esercizio di riferimento <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>perfezionato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l'analisi <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>canali <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tras<span class=\"_ _1\"></span>missione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>sui<span class=\"_ _324\"> </span>rischi <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>l\u2019analisi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3f\"> </span>focalizzata <span class=\"_ _3f\"> </span>sulla <span class=\"_ _3b\"> </span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>(delle <span class=\"_ _3b\"> </span>opp<span class=\"_ _1\"></span>ortunit\u00e0 <span class=\"_ _3b\"> </span>e) <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3b\"> </span>risch<span class=\"_ _1\"></span>i derivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>transizione), <span class=\"_ _1\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>quantificazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>relativo<span class=\"_ _1\"></span> impatto <span class=\"_ _2d\"> </span>sugli <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>az<span class=\"_ _1\"></span>iendali. <span class=\"_ _3f\"> </span>Il <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>credito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>risultato <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _3f\"> </span>convenzionale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>vigilanza prudenziale <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span>lmente <span class=\"_ _3\"></span>influenzato <span class=\"_ _1\"></span>dai <span class=\"_ _3\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>transizione) <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sono stati <span class=\"_ _3b\"> </span>considerati <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>quantif<span class=\"_ _1\"></span>icazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>impatto <span class=\"_ _3f\"> </span>sugli <span class=\"_ _3b\"> </span>attivi<span class=\"_ _3\"></span> <span class=\"_ _3b\"> </span>aziendali <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cui <span class=\"_ _3f\"> </span>si <span class=\"_ _3b\"> </span>fa <span class=\"_ _3f\"> </span>rimando <span class=\"_ _3f\"> </span>a quanto <span class=\"_ _2\"></span>illustrato <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>\u201cInclusione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>climatico <span class=\"_ _2\"></span>ambientale <span class=\"_ _2\"></span>(fisico<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transiz<span class=\"_ _1\"></span>ione)\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>paragrafo \u201c2.3 <span class=\"_ _29\"></span>Metodi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>misurazione <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>perdite <span class=\"_ _3b\"></span>attese\u201d <span class=\"_ _29\"></span>contenuto <span class=\"_ _3b\"></span>nella <span class=\"_ _3b\"></span><span class=\"ff6\">Parte <span class=\"_ _29\"> </span>E <span class=\"_ _3b\"> </span><span class=\"ffc\">\u2013</span> <span class=\"_ _29\"></span>Informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _29\"> </span>sui <span class=\"_ _3b\"> </span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>sulle </span>relative <span class=\"_ _1\"></span>politi<span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura<span class=\"ff2\"> <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>Integrativa, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>corrispondenza <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dedicata </span>al rischio di credito.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-707": {
   "value": "4 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni di copertur<span class=\"_ _1\"></span>a </span></span>Il <span class=\"ff5 ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio si <span class=\"_ _1\"></span>avvale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>possibilit\u00e0, <span class=\"_ _1\"></span>prevista <span class=\"_ _1\"></span>in sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>introduzio<span class=\"_ _1\"></span>ne dell\u2019IFRS <span class=\"_ _1\"></span>9, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>continuare </span>ad <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>integralmente <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>previsioni <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>principio <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>39 <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>t<span class=\"_ _1\"></span>ema <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">hedge <span class=\"_ _29\"></span>accounting<span class=\"_ _1\"></span></span><span class=\"ls117\">\u201d </span>(nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span><span class=\"ff6\">carved <span class=\"_ _3\"></span>out<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>omologata <span class=\"_ _3\"></span>dalla <span class=\"_ _29\"></span>Commissione <span class=\"_ _3\"></span>Europea) <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>(si<span class=\"_ _1\"></span>a per le coperture specifiche che per le macro<span class=\"_ _1\"></span>-coper<span class=\"_ _1\"></span>ture). Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>lo <span class=\"_ _3f\"> </span>scopo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>neutralizzare <span class=\"_ _3f\"> </span>determinati <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>tenziale <span class=\"_ _3f\"> </span>su attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>specifici, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>finalizzato <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tutire <span class=\"_ _3\"></span>gli effetti sul conto economico degli <span class=\"_ _1\"></span>strumenti finanziari<span class=\"_ _1\"></span> oggetto di copertura.<span class=\"_ _1\"></span> La tipologia di copertur<span class=\"_ _1\"></span>a utilizzata pu\u00f2 essere del tipo:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Fair <span class=\"_ _0\"></span>Value <span class=\"_ _2\"></span>Hedge<span class=\"ff2\"> <span class=\"_ _2\"></span>(cop<span class=\"_ _1\"></span>ertura <span class=\"_ _0\"></span>specifica <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff5\">): <span class=\"_ _2\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>copertura de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>variazione </span></span></span></span></span>del <span class=\"ff6\">fair value</span> dello strumento coperto (attivit\u00e0, passivit\u00e0 o impegno irrevocabile non iscritto esposti a variazioni <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span><span class=\"ff6\">fair <span class=\"_ _47\"> </span>value</span> <span class=\"_ _8d\"> </span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>ad <span class=\"_ _8d\"> </span>un <span class=\"_ _8d\"> </span>rischio <span class=\"_ _47\"> </span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>po<span class=\"_ _1\"></span>ssono <span class=\"_ _8d\"> </span>influenzare <span class=\"_ _47\"> </span>il <span class=\"_ _8d\"> </span>conto economico, incluso il rischio di va<span class=\"_ _1\"></span>riazione nei tassi di cambio di una valuta este<span class=\"_ _1\"></span>ra);<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff6\">Cash <span class=\"_ _1\"></span>Flow <span class=\"_ _1\"></span>H<span class=\"_ _1\"></span>edge <span class=\"_ _1\"></span><span class=\"ff5\">(copertura <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>finanziari): <span class=\"_ _1\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </span></span></span>cassa <span class=\"_ _3d\"> </span>attribuibili <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>particolari <span class=\"_ _3d\"> </span>rischi  dello <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>bilancio <span class=\"_ _3d\"> </span>(attivit\u00e0, <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>operazione programmata <span class=\"_ _3b\"></span>altamente <span class=\"_ _3b\"></span>probabile <span class=\"_ _29\"></span>espo<span class=\"_ _1\"></span>ste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fluss<span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>cassa <span class=\"_ _29\"></span>attr<span class=\"_ _1\"></span>ibuibili <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>rischio particolare che possono influenzare il conto econom<span class=\"_ _1\"></span>ico).<span class=\"_ _1\"></span> Criteri di iscrizione Gli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _3f\"> </span>derivati, <span class=\"_ _2d\"> </span>pertanto <span class=\"_ _2d\"> </span>anche <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>copertura, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>inizialmente <span class=\"_ _3f\"> </span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>successivamente misurati al <span class=\"ff6\">fair<span class=\"_ _1\"></span> value</span>. L\u2019iscrizione in bilancio delle operazioni di <span class=\"_ _1\"></span>copertura presuppone:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">il coinvolgimento di contr<span class=\"_ _1\"></span>oparti esterne al Gruppo <span class=\"_ _1\"></span>Banco Desio;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">una <span class=\"_ _2d\"> </span>specifica <span class=\"_ _2d\"> </span>designaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>identificazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2c\"> </span>e <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _2d\"> </span>di </span></span>copertura utilizzati <span class=\"_ _1\"></span>per l\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>definizione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>obi<span class=\"_ _1\"></span>ettivi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff6\">risk <span class=\"_ _2\"></span>management<span class=\"ff2\"> <span class=\"_ _0\"></span>perseguiti, <span class=\"_ _0\"></span>specificando <span class=\"_ _2\"></span>la natura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>rischio <span class=\"_ _0\"></span>coperto; </span></span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">il <span class=\"_ _3\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>d\u2019efficacia <span class=\"_ _3\"></span>all\u2019accensione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _3\"></span>prospettica, </span></span>con modalit\u00e0 e periodicit\u00e0 di<span class=\"_ _1\"></span> misurazione specifiche;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la predisposiz<span class=\"_ _1\"></span>ione della documentazione formale completa della relaz<span class=\"_ _1\"></span>ione di copertura.<span class=\"_ _1\"></span> </span></span>Criteri di valutazione Un\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa<span class=\"_ _1\"></span> </span></span>futuri)  dello  strumento  fin<span class=\"_ _1\"></span>anziario  di  copertura <span class=\"_ _3d\"> </span>compensano  l<span class=\"_ _1\"></span>e  variazioni  dello  str<span class=\"_ _1\"></span>umento  finanziario oggetto di copertura nei limiti <span class=\"_ _1\"></span>dell\u2019intervallo 80% <span class=\"_ _1\"></span><span class=\"ff2\">- 125% stabi<span class=\"_ _1\"></span>lito dallo IAS 39. </span>I <span class=\"_ _47\"> </span>test <span class=\"_ _40\"> </span>d\u2019efficacia <span class=\"_ _47\"> </span>sono <span class=\"_ _47\"> </span>eseguiti <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>ogni <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>bilancio <span class=\"_ _47\"> </span>o <span class=\"_ _47\"> </span>situazione <span class=\"_ _47\"> </span>infrannuale, <span class=\"_ _40\"> </span>sia <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>ottica<span class=\"_ _324\"> </span>retrospettiva, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _2\"></span>effett<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>alla dat<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>prospettica, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>dimostrazione <span class=\"_ _2\"></span>dell\u2019efficacia attesa per i periodi futuri. Se <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>verifiche <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>confermano <span class=\"_ _3\"></span>l\u2019efficacia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>interna, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>quel momento <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>contabil<span class=\"_ _1\"></span>izzazione <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cop<span class=\"_ _1\"></span>ertura, <span class=\"_ _3f\"> </span>secondo <span class=\"_ _2d\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>esposto, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>interrott<span class=\"_ _1\"></span>a, <span class=\"_ _2d\"> </span>il contratto <span class=\"_ _29\"></span>derivato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>copertura <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>gli <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>negoziazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>o coperto riacquisisce il criteri<span class=\"_ _1\"></span>o di valutazione corris<span class=\"_ _1\"></span>pondente alla sua classificazione di bilancio.<span class=\"_ _3\"></span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Fair value hedge<span class=\"_ _1\"></span> Le  variazioni <span class=\"_ _2c\"> </span>di  <span class=\"ff6\">fair  value</span> <span class=\"_ _2c\"> </span>dei  de<span class=\"_ _0\"></span>rivati  di <span class=\"_ _2c\"> </span>copertura  e <span class=\"_ _2c\"> </span>degli  strumenti  finanziari  cope<span class=\"_ _0\"></span>rti  (per <span class=\"_ _2c\"> </span>la  parte attribuibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>coperto) <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>registrate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>contropar<span class=\"_ _1\"></span>tita <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>questa<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disposizione <span class=\"_ _1\"></span>si applica anche quando l\u2019elemento coperto \u00e8 val<span class=\"_ _1\"></span>utato al costo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tale <span class=\"_ _1\"></span>compensazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>riconosciuta <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>economico, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>voce 90<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cRisultato netto <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>copertura\u201d, <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>riferite <span class=\"_ _3f\"> </span>sia <span class=\"_ _3b\"> </span>all\u2019elemento <span class=\"_ _3b\"> </span>coperto <span class=\"_ _3b\"> </span>(per <span class=\"_ _3f\"> </span>quanto riguarda <span class=\"_ _47\"> </span>le <span class=\"_ _40\"> </span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>prodotte <span class=\"_ _47\"> </span>dal <span class=\"_ _47\"> </span>fattore <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>rischio <span class=\"_ _40\"> </span>sott<span class=\"_ _1\"></span>ostante), <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _47\"> </span>allo <span class=\"_ _40\"> </span>strumento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>copertur<span class=\"_ _0\"></span>a. L\u2019eventuale differenza, ne cos<span class=\"_ _1\"></span>tituisce di conseguenza l\u2019effetto economico nett<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Cash Flow hedge<span class=\"_ _1\"></span> L\u2019utile o la perdita sull<span class=\"_ _1\"></span>o strumento di copertura devono essere contabilizzat<span class=\"_ _1\"></span>i come segue:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>utile/perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>efinita <span class=\"_ _1\"></span>efficace <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>patrimonio <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>riserve </span></span>di valutazione; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">la parte inefficace della c<span class=\"_ _1\"></span>opertura \u00e8 registrata a conto<span class=\"_ _1\"></span> economico.<span class=\"_ _1\"></span> </span></span>In <span class=\"_ _3d\"> </span>particolare, <span class=\"_ _3d\"> </span>a  pat<span class=\"_ _1\"></span>rimonio  netto <span class=\"_ _3d\"> </span>deve <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>iscritto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>minore <span class=\"_ _3d\"> </span>tra <span class=\"_ _3d\"> </span>l\u2019utile/perdita  compless<span class=\"_ _1\"></span>iva <span class=\"_ _3d\"> </span>sullo strumento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>complessiva <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>(valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei </span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span>) s<span class=\"_ _1\"></span>ull\u2019elemento cop<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>dall\u2019inizio <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>copertura. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>residuo<span class=\"_ _1\"></span> sullo strumento di copertura o<span class=\"_ _1\"></span> la componente non efficace \u00e8 rilevato nel conto<span class=\"_ _1\"></span> economico.<span class=\"_ _3\"></span> Criteri di cancellazione L\u2019iscrizione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cop<span class=\"_ _1\"></span>ertura <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>interrotta <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rispettati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti d\u2019efficacia, <span class=\"_ _2d\"> </span>quando <span class=\"_ _2c\"> </span>esse <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>revo<span class=\"_ _1\"></span>cate, <span class=\"_ _2d\"> </span>quando<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>lo <span class=\"_ _2c\"> </span>strumento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>copertura <span class=\"_ _2c\"> </span>o <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>strumento <span class=\"_ _2c\"> </span>coperto giungono a scadenza, sono estinti<span class=\"_ _1\"></span> o venduti. Se lo <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>umento <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _1\"></span>\u00e8 s<span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>differenza <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _3\"></span>determinato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span></span>discontinuing<span class=\"ff2\"> <span class=\"_ _3\"></span>(interruzione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>relazione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>copertura) <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>costo </span></span>ammortizzato \u00e8 ripartita sulla sua durata r<span class=\"_ _1\"></span>esidua.<span class=\"_ _1\"></span> Adeguamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valore <span class=\"_ _2\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _2\"></span>generica<span class=\"_ _1\"></span> Nelle <span class=\"_ _3f\"> </span>presenti <span class=\"_ _2d\"> </span>voci <span class=\"_ _2d\"> </span>figurano <span class=\"_ _2d\"> </span>rispettivamente <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>vari<span class=\"_ _1\"></span>azioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>fair <span class=\"_ _2d\"> </span>value <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _2d\"> </span>finanziarie oggetto <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>copertura <span class=\"_ _3b\"> </span>generica <span class=\"_ _3b\"> </span>(\u201cmacrohedging\u201d) <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tasso <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>interesse, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>base <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>rispettivo<span class=\"_ _1\"></span> saldo, <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>esso <span class=\"_ _3\"></span>positivo <span class=\"_ _1\"></span>(voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>60. <span class=\"_ _3\"></span>Adeguam<span class=\"ff2\">ento <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>copertura </span>generica\u201d) <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>negativo <span class=\"_ _3d\"> </span>(vo<span class=\"_ _1\"></span>ce  \u201c50<span class=\"_ _1\"></span>. <span class=\"_ _3d\"> </span>Adeguamen<span class=\"_ _1\"></span>to <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span>oggetto <span class=\"_ _40\"> </span>di copertura <span class=\"_ _3b\"></span>generica\u201d), <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>contropartita <span class=\"_ _3b\"></span>economica <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>rappresentata <span class=\"_ _29\"></span>dalla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c90. <span class=\"_ _29\"></span>Risultato <span class=\"_ _3b\"></span>ne<span class=\"_ _1\"></span><span class=\"ff2\">tto </span>dell\u2019attivit\u00e0 di copertura\u201d, cos\u00ec <span class=\"_ _1\"></span>come per le coperture specifiche di fair value.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-755": {
   "value": "5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span> classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span> Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> 20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span> partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span> rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di iscrizione<span class=\"_ _324\"> </span> Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span> accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span> effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di valutazione<span class=\"_ _324\"> </span> Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span> La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span> recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span> dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span> il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span> chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span> la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span> di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> (<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span> al conto economico.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span> rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span> economico.<span class=\"_ _324\"> </span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span> cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span> criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span> direttamente imputabili.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-768": {
   "value": "5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span><span class=\"ls0\"> </span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span> La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span> classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span> Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> 20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span> partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span> rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di iscrizione<span class=\"_ _324\"> </span> Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span> accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span> effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Criteri di valutazione<span class=\"_ _324\"> </span> Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span> La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span> recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span> dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span> valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span> il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span> chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span> la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span> di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> (<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span> Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span> al conto economico.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span> rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span> economico.<span class=\"_ _324\"> </span> Criteri di cancellazione<span class=\"_ _324\"> </span> Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span> derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span> benefici connessi.<span class=\"_ _324\"> </span> Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span> cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span> criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span> direttamente imputabili.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-741": {
   "value": "5 <span class=\"ls0\">- Partecipazioni<span class=\"_ _324\"> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span>La <span class=\"_ _40\"> </span>voce <span class=\"_ _3d\"> </span>includ<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>interessenze <span class=\"_ _40\"> </span>detenute <span class=\"_ _40\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>entit\u00e0 <span class=\"_ _40\"> </span>collegate <span class=\"_ _40\"> </span>o <span class=\"_ _40\"> </span>sottoposte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>controllo <span class=\"_ _40\"> </span>congiunto,<span class=\"_ _324\"> </span>disciplinate <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>28<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>altre partecipazioni <span class=\"_ _2\"></span>minor<span class=\"_ _1\"></span>itarie <span class=\"_ _2\"></span>seguono il <span class=\"_ _2\"></span>tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>previsto dall\u2019IFRS <span class=\"_ _2\"></span>9, <span class=\"_ _0\"></span>sono<span class=\"_ _324\"> </span>classificate <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span><span class=\"ff6\">Attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3\"></span>valut<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>FVTPL)<span class=\"_ _3\"></span></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto sulla redditivit\u00e0 co<span class=\"_ _1\"></span>mplessiva (FVOCI)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Sono <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>sottoposte <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>influ<span class=\"_ _1\"></span>enza <span class=\"_ _3\"></span>notevole <span class=\"_ _3\"></span>(collegate) <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ntit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssiede <span class=\"_ _3\"></span>almeno <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span>20% <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto <span class=\"_ _3\"></span>(ivi <span class=\"_ _3\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>voto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201cpotenziali\u201d) <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui, <span class=\"_ _3\"></span>pur <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>etenendo <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>voto inferiore, <span class=\"_ _2\"></span>si ha <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>partecipare alla <span class=\"_ _2\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>politiche <span class=\"_ _0\"></span>finanziarie e <span class=\"_ _2\"></span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della<span class=\"_ _324\"> </span>partecipata in virt\u00f9 di particolari <span class=\"_ _1\"></span>legami giuridici quali la partecipazio<span class=\"_ _1\"></span>ne a patti di sindacato.<span class=\"_ _324\"> </span>Sono cons<span class=\"_ _1\"></span>iderate s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>(<span class=\"ff6\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture</span>) le <span class=\"_ _3\"></span>entit\u00e0 per <span class=\"_ _3\"></span>cui, su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contrattuale,<span class=\"_ _324\"> </span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>condiviso <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>uno <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>soggetti, <span class=\"_ _3\"></span>ovvero <span class=\"_ _1\"></span>quando <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>riguardanti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0<span class=\"_ _324\"> </span>rilevanti \u00e8 richiesto il consenso unanime di tutte le pa<span class=\"_ _1\"></span>rti che condividono il contro<span class=\"_ _1\"></span>llo.<span class=\"_ _324\"> </span>Criteri di iscrizione<span class=\"_ _324\"> </span>Le partecipazio<span class=\"_ _1\"></span>ni sono iscritte <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>regolamento. L<span class=\"_ _1\"></span>\u2019iscrizione iniziale \u00e8 <span class=\"_ _1\"></span>al costo inclusiv<span class=\"_ _1\"></span>o degli oneri<span class=\"_ _324\"> </span>accessori <span class=\"_ _2d\"> </span>direttamente <span class=\"_ _2d\"> </span>attribuibili. <span class=\"_ _2d\"> </span>Per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>partecipazioni <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>valuta <span class=\"_ _2d\"> </span>estera <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>conversione <span class=\"_ _3f\"> </span>in <span class=\"_ _2c\"> </span>euro <span class=\"_ _2d\"> </span>viene<span class=\"_ _324\"> </span>effettuata usando il tasso di cambio i<span class=\"_ _1\"></span>n essere alla dat<span class=\"_ _1\"></span>a di regolamento.<span class=\"_ _324\"> </span>Criteri di valutazione<span class=\"_ _324\"> </span>Il criterio della valutazio<span class=\"_ _1\"></span>ne successiva alla prima iscrizione \u00e8 il patrimonio netto.<span class=\"_ _324\"> </span>A <span class=\"_ _8d\"> </span>ogni <span class=\"_ _8e\"> </span>data <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>riferimento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>bilancio <span class=\"_ _8e\"> </span>viene <span class=\"_ _8e\"> </span>accertata <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _8d\"> </span>o<span class=\"_ _1\"></span>biettiva <span class=\"_ _8e\"> </span>evidenza <span class=\"_ _8e\"> </span>che <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>partecipazione abbia subito una perdit<span class=\"_ _1\"></span>a durevole di valore (<span class=\"_ _1\"></span><span class=\"ffc\">test d\u2019<span class=\"_ _1\"></span>impairment</span><span class=\"ls118\">).<span class=\"_ _324\"> </span></span>La <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>durevole <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>verifi<span class=\"_ _1\"></span>ca <span class=\"_ _2\"></span>quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>contabile <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>risulta <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>suo <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _324\"> </span>recuperabile, <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>maggiore <span class=\"_ _2c\"> </span>tra <span class=\"_ _2c\"> </span>il  pre<span class=\"_ _0\"></span>zzo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vendita <span class=\"_ _2c\"> </span>(cio\u00e8 <span class=\"_ _2c\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>ottenibile <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>vendita<span class=\"_ _324\"> </span>dell\u2019attivo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>un\u2019ipotetica <span class=\"_ _3\"></span>transaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>terzi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>dismissione) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>d\u2019uso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(pari <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span>valore  attuale  dei  flussi  fi<span class=\"_ _1\"></span>nanziari  futuri  attesi <span class=\"_ _3d\"> </span>che  si  stima  arriveranno  dall\u2019uso  permanente  e  dalla<span class=\"_ _324\"> </span>dismissione dell\u2019attivit\u00e0 al<span class=\"_ _1\"></span>la fine della sua vita utile).<span class=\"_ _324\"> </span>A <span class=\"_ _29\"></span>completamento <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>processo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">impairment <span class=\"_ _29\"></span>test, <span class=\"_ _29\"> </span></span>tenuto <span class=\"_ _3b\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>interna, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>effettuato<span class=\"_ _324\"> </span>anche uno <span class=\"_ _2\"></span>\u201cstr<span class=\"_ _1\"></span>ess test\u201d <span class=\"_ _2\"></span>di alcuni parametri chiave <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>onsiderati nel <span class=\"_ _0\"></span>modello di <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>al fine <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> portare<span class=\"_ _324\"> </span>il valore recuperabile al valore di is<span class=\"_ _1\"></span>crizione in bilancio.<span class=\"_ _324\"> </span>In <span class=\"_ _2\"></span>relazione <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>stabilis<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>d\u2019impairment <span class=\"_ _0\"></span>deve <span class=\"_ _2\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>annualmente; <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>gni<span class=\"_ _324\"> </span>chiusura <span class=\"_ _1\"></span>infrannuale, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>procede a <span class=\"_ _1\"></span>veri<span class=\"_ _1\"></span>ficare <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _1\"></span>esistenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presupposti <span class=\"_ _3\"></span>che comportino<span class=\"_ _324\"> </span>la <span class=\"_ _2\"></span>necessit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dover <span class=\"_ _2\"></span>effettuare <span class=\"_ _2\"></span>nuovame<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impairment: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>effettua <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>monitora<span class=\"_ _1\"></span>ggio<span class=\"_ _324\"> </span>di <span class=\"_ _3f\"> </span>alcuni <span class=\"_ _3f\"> </span>indicato<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>quantitativi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>qualitativi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>presunzione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>tecipazione<span class=\"_ _324\"> </span>(<span class=\"ff6\">trigger event</span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span>Le eventuali rett<span class=\"_ _1\"></span>ifiche di <span class=\"_ _1\"></span>valore dovute <span class=\"_ _1\"></span>a perdita <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), sono <span class=\"_ _1\"></span>da ri<span class=\"_ _1\"></span>levare in <span class=\"_ _1\"></span>contropartita<span class=\"_ _324\"> </span>al conto economico.<span class=\"_ _324\"> </span>Qualora i <span class=\"_ _1\"></span>motivi <span class=\"_ _1\"></span>della perdita <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lore siano <span class=\"_ _1\"></span>rimossi a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di evento <span class=\"_ _1\"></span>verificatosi <span class=\"_ _1\"></span>successivamente al<span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span>rilevazione <span class=\"_ _3d\"> </span>della <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valo<span class=\"_ _1\"></span>re, <span class=\"_ _3d\"> </span>vengono <span class=\"_ _3d\"> </span>effettuate <span class=\"_ _3d\"> </span>riprese <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>valore <span class=\"_ _3d\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _3d\"> </span>imputazione <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>conto<span class=\"_ _324\"> </span>economico.<span class=\"_ _324\"> </span>Criteri di cancellazione<span class=\"_ _324\"> </span>Le <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>cancellate <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _3b\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>ando <span class=\"_ _3f\"> </span>scadono <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _3f\"> </span>contrattuali <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari<span class=\"_ _324\"> </span>derivanti <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>finanziarie <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>quando <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>cedute <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferimento <span class=\"_ _3b\"></span>sostanziale <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>rischi <span class=\"_ _3b\"></span>e<span class=\"_ _324\"> </span>benefici connessi.<span class=\"_ _324\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _324\"> </span>I dividendi sono <span class=\"_ _0\"></span>contabilizzati quando matura il <span class=\"_ _0\"></span>diritto a <span class=\"_ _0\"></span>ricevere il <span class=\"_ _0\"></span>relativo pagamento. Gli <span class=\"_ _0\"></span>utili/perdite da<span class=\"_ _324\"> </span>cessione <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>determinati <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>dif<span class=\"_ _1\"></span>ferenza <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>carico <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span>criterio <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>costo <span class=\"_ _2d\"> </span>medio <span class=\"_ _2c\"> </span>ponderato <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>oneri <span class=\"_ _2c\"> </span>accessori<span class=\"_ _324\"> </span>direttamente imputabili.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>i<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-680": {
   "value": "6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>i<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span>Altre attivit\u00e0 Nella  presente<span class=\"_ _1\"></span>  voce <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>iscritte <span class=\"_ _3d\"> </span>le  attivi<span class=\"_ _1\"></span>t\u00e0  non <span class=\"_ _3d\"> </span>riconducibili <span class=\"_ _3d\"> </span>nelle <span class=\"_ _3d\"> </span>altre  v<span class=\"_ _1\"></span>oci <span class=\"_ _3d\"> </span>dell\u2019attivo <span class=\"_ _3d\"> </span>dello  stato patrimoniale. La voce pu\u00f2 includere a titolo<span class=\"_ _1\"></span> esemplificativ<span class=\"_ _1\"></span>o: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5 ls7\">l\u2019oro, l\u2019argento e i m<span class=\"_ _0\"></span>etalli pre<span class=\"_ _0\"></span>ziosi;<span class=\"ff2 ls0\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">i <span class=\"_ _29\"></span>ratei <span class=\"_ _29\"></span>attivi <span class=\"_ _29\"></span>diversi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>quelli <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>vanno <span class=\"_ _29\"></span>capitaliz<span class=\"_ _1\"></span>zati <span class=\"_ _29\"></span>sulle <span class=\"_ _29\"></span>relative <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _29\"></span>ivi <span class=\"_ _29\"></span>inclusi <span class=\"_ _29\"></span>quelli </span></span>derivanti da contratti con i clienti ai s<span class=\"_ _1\"></span>ensi dell\u2019IFRS 15;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">i crediti connessi alla fornitura <span class=\"_ _1\"></span>di beni o servizi non finanziari<span class=\"_ _1\"></span>;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">le partite fiscali debitori<span class=\"_ _1\"></span>e diverse da quelle rilevate nella voce \u201c110. Att<span class=\"_ _1\"></span>ivit\u00e0 fiscali\u201d<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">i <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>d\u2019impos<span class=\"_ _1\"></span>ta <span class=\"_ _3f\"> </span>connessi <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>Decreti<span class=\"_ _1\"></span><span class=\"ff2\">-</span>legge <span class=\"_ _3f\"> </span>\u201cCura <span class=\"_ _3f\"> </span>Italia\u201d <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>\u201cRilancio\u201d <span class=\"_ _3f\"> </span>acquis<span class=\"_ _1\"></span>tati <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>seguito <span class=\"_ _2d\"> </span>di </span></span>cessione da parte dei beneficiari dir<span class=\"_ _1\"></span>etti o di precedenti acquirenti.<span class=\"_ _1\"></span> Possono <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>figurar<span class=\"_ _1\"></span>vi <span class=\"_ _3b\"> </span>eventuali <span class=\"_ _3f\"> </span>rimanenze <span class=\"_ _3b\"> </span>(di <span class=\"_ _3f\"> </span>\u201csaldo <span class=\"_ _3b\"> </span>debitore\u201d) <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>partite <span class=\"_ _3f\"> </span>viaggianti <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sos<span class=\"_ _1\"></span>pese <span class=\"_ _3b\"> </span>non ancora attribuite ai conti di pertinenza.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-695": {
   "value": "6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>i<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-718": {
   "value": "6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>i<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-756": {
   "value": "6 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 materiali </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>comprendono <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>terreni, <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"></span>immobili, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>patrimonio <span class=\"_ _3b\"></span>artistico, <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"></span>impianti, <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>mobili <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>gli arredi <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attrezzat<span class=\"_ _1\"></span>ure. <span class=\"_ _29\"></span>Si <span class=\"_ _3\"></span>tratta <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>mat<span class=\"_ _1\"></span>eriali <span class=\"_ _29\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>utilizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>nella <span class=\"_ _29\"></span>fornitura <span class=\"_ _29\"></span>d<span class=\"_ _324\"> </span>servizi <span class=\"_ _1\"></span>(attivit\u00e0 ad <span class=\"_ _1\"></span>uso funzionale), e per <span class=\"_ _1\"></span>essere affitt<span class=\"_ _1\"></span>ate a <span class=\"_ _1\"></span>terzi (attivit\u00e0 <span class=\"_ _1\"></span>detenute a s<span class=\"_ _1\"></span>copo di <span class=\"_ _1\"></span>investimento) e ch<span class=\"_ _1\"></span>e s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ritiene di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>esercizio. <span class=\"_ _1\"></span>Son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>diritti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u2019uso acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>e relativi all\u2019utilizzo <span class=\"_ _0\"></span>di un\u2019attivit\u00e0 <span class=\"_ _2\"></span>materia<span class=\"_ _1\"></span>le (pe<span class=\"_ _0\"></span>r le <span class=\"_ _2\"></span>societ\u00e0 locatarie), le <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 co<span class=\"_ _0\"></span>ncesse <span class=\"_ _0\"></span>in leasing <span class=\"_ _2\"></span>operativ<span class=\"_ _1\"></span>o (per le societ\u00e0 locatrici). Criteri di iscrizione Le <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>materiali <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"></span>registrate <span class=\"_ _29\"></span>inizialmente <span class=\"_ _3b\"> </span>al <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>d\u2019acquisto, <span class=\"_ _29\"></span>comprensivo <span class=\"_ _3b\"> </span>degli <span class=\"_ _29\"></span>oneri <span class=\"_ _3b\"> </span>accessori sostenuti per l\u2019acquisto e la messa in funzio<span class=\"_ _1\"></span>ne del bene.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3b\"> </span>occasione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ima <span class=\"_ _3b\"> </span>adozione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3b\"> </span>IAS/IFRS <span class=\"_ _3b\"> </span>ci <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>avvalsi <span class=\"_ _3b\"> </span>dell\u2019esenzione <span class=\"_ _3b\"> </span>prevista dall\u2019IFRS <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>ar<span class=\"_ _1\"></span>t. <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>optando per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> quale<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sostituto del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data </span></span>del <span class=\"_ _3f\"> </span>1\u00b0 <span class=\"_ _2d\"> </span>gennaio <span class=\"_ _3f\"> </span>2004<span class=\"_ _1\"></span>. <span class=\"_ _3f\"> </span>Successivamente <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tale <span class=\"_ _2d\"> </span>data, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>degli <span class=\"_ _2d\"> </span>immobili <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>adottato <span class=\"_ _3f\"> </span>il modello del costo. I costi di manutenzione straordinaria aventi natura incrementativa so<span class=\"_ _1\"></span>no imputati a incremento del valore dei <span class=\"_ _29\"></span>cespiti <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferis<span class=\"_ _1\"></span>cono. <span class=\"_ _29\"></span>Gli <span class=\"_ _3b\"> </span>altri <span class=\"_ _29\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>manutenzione <span class=\"_ _3b\"></span>ordinaria <span class=\"_ _29\"></span>sono <span class=\"_ _3b\"> </span>rilevati <span class=\"_ _3b\"></span>direttamente <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>conto economico. In applicazione dell\u2019IFRS <span class=\"_ _0\"></span>16 i leasing <span class=\"_ _0\"></span>sono contabilizzati <span class=\"_ _0\"></span>sulla base de<span class=\"_ _0\"></span>l modello del <span class=\"_ _0\"></span>right of use, <span class=\"_ _0\"></span>per cui, <span class=\"_ _0\"></span>alla<span class=\"_ _324\"> </span> data <span class=\"_ _3b\"> </span>iniziale, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>locatario <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>un\u2019obb<span class=\"_ _1\"></span>ligazione <span class=\"_ _3b\"> </span>finanziaria <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>effettuare <span class=\"_ _3b\"></span>pagamenti <span class=\"_ _29\"></span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>locatore <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> compensare il suo diritto a uti<span class=\"_ _1\"></span>lizzar<span class=\"_ _1\"></span>e il bene sottostante durante la durata del le<span class=\"_ _1\"></span>asing. Quando <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>resa <span class=\"_ _1\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>locatar<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>utilizzo <span class=\"_ _3\"></span>(data <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iale), <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>locatario <span class=\"_ _3\"></span>riconosce sia la passivit\u00e0 che l\u2019attivit\u00e0 consistente nel diritto di <span class=\"_ _1\"></span>utilizzo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione Le attivit\u00e0 materiali sono rappresentate in bilancio al costo d'acquisto, comprensivo degli oneri accessori sostenuti, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammo<span class=\"_ _1\"></span>ntare <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effettuati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>subite, ad <span class=\"_ _2\"></span>eccezione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>atrimonio <span class=\"_ _2\"></span>artis<span class=\"_ _1\"></span>tico <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valutato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>rideterminazione <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>valore.<span class=\"_ _1\"></span> Per le attivit\u00e0 materiali so<span class=\"_ _1\"></span>ggette alla valutazione secondo il metodo della ridet<span class=\"_ _1\"></span>erminazione del valore:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se  il  valore  contabile  di <span class=\"_ _2c\"> </span>un  bene <span class=\"_ _2c\"> </span>\u00e8  incrementato  a  seguito  di  una  ride<span class=\"_ _0\"></span>terminazione  di  valore, </span></span>l\u2019incremento <span class=\"_ _47\"> </span>deve <span class=\"_ _40\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>rilevato <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>prospetto <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>altre <span class=\"_ _47\"> </span>componenti <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>conto <span class=\"_ _47\"> </span>economico complessivo e <span class=\"_ _1\"></span>accumulato <span class=\"_ _1\"></span>nel patrimonio<span class=\"_ _1\"></span> netto <span class=\"_ _1\"></span>sotto la <span class=\"_ _1\"></span>voce riserva <span class=\"_ _1\"></span>di r<span class=\"_ _3\"></span>ivalutazione; nel caso <span class=\"_ _1\"></span>in cui ripristini, <span class=\"_ _3\"></span>invece, <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>diminuzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>stes<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>rilevata <span class=\"_ _1\"></span>precedentemente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto economico deve essere rilevato<span class=\"_ _1\"></span> come provento;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">se il <span class=\"_ _0\"></span>valore contabile <span class=\"_ _2\"></span>di un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>\u00e8 diminuito a <span class=\"_ _0\"></span>seguito della <span class=\"_ _2\"></span>rideterminazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di valore, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diminuzione </span></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>rilevat<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>prospetto <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>altre <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>complessivo <span class=\"_ _29\"></span>come eccedenza di rivalutazione nella misura in cui <span class=\"_ _0\"></span>vi sia una riserva di valutazione positiva in riferimento <span class=\"_ _0\"></span>a tale attivit\u00e0; altrimenti ta<span class=\"_ _1\"></span>le riduzione va contabilizzata nel conto economico.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>immobilizz<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>materiali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>sistematicamente <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>metodo a quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>mediante aliquote <span class=\"_ _2\"></span>tecnico<span class=\"_ _1\"></span>-<span class=\"ff5\">economiche rappresentative <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella residua <span class=\"_ _2\"></span>possib<span class=\"_ _1\"></span>ilit\u00e0 d\u2019utilizzo<span class=\"_ _0\"></span> </span>dei <span class=\"_ _47\"> </span>beni. <span class=\"_ _8d\"> </span>Fanno <span class=\"_ _8d\"> </span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _47\"> </span>i <span class=\"_ _8d\"> </span>terreni <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>le <span class=\"_ _8d\"> </span>opere <span class=\"_ _8d\"> </span>d<span class=\"_ _1\"></span><span class=\"ff5\">\u2019arte, <span class=\"_ _8d\"> </span>non <span class=\"_ _8d\"> </span>sottoposti <span class=\"_ _8d\"> </span>ad <span class=\"_ _8d\"> </span>ammortamento <span class=\"_ _8d\"> </span>dat<span class=\"_ _1\"></span>a </span>l\u2019indeterminazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>destinato normalmente <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>trascorrere <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>tempo. <span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>manutenzione <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>aordinaria <span class=\"_ _3\"></span>ave<span class=\"_ _1\"></span>nti natura <span class=\"_ _3b\"> </span>incrementativa <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>ammortiz<span class=\"_ _1\"></span>zati <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>relazione <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"> </span>residue <span class=\"_ _3f\"> </span>possibilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>cespiti <span class=\"_ _3f\"> </span>cui <span class=\"_ _3b\"> </span>si riferiscono. Con <span class=\"_ _2\"></span>perio<span class=\"_ _1\"></span>dicit\u00e0 <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>prevista <span class=\"_ _2\"></span>la verifica <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>indici <span class=\"_ _2\"></span>di perdita <span class=\"_ _2\"></span>di val<span class=\"_ _0\"></span>ore. <span class=\"_ _0\"></span>Qualora <span class=\"_ _2\"></span>si accerti <span class=\"_ _2\"></span>che il valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico di <span class=\"_ _2\"></span>un cespite risulti superiore <span class=\"_ _0\"></span>al proprio <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>recupero, detto valore <span class=\"_ _0\"></span>di carico <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubisce l\u2019opportuna rettifica in<span class=\"_ _0\"></span> contr<span class=\"ff2 ls0\">opartita al conto economico. </span>Qualora <span class=\"_ _0\"></span>vengano <span class=\"_ _2\"></span>meno i <span class=\"_ _2\"></span>motivi ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>alla rilevazione <span class=\"_ _2\"></span>della perdit<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>d\u00e0 luogo <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>presa di <span class=\"_ _3f\"> </span>valore, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>superare <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3f\"> </span>avrebbe <span class=\"_ _2d\"> </span>avuto, <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>ammortamenti calcolati, in assenza di precedenti perdite di va<span class=\"_ _1\"></span>lore.<span class=\"_ _1\"></span> Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>all\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>consistente <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>diritto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>utili<span class=\"_ _1\"></span>zzo, <span class=\"_ _29\"></span>contabilizzata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>all\u2019IFRS <span class=\"_ _29\"></span>16, <span class=\"_ _29\"></span>essa <span class=\"_ _3b\"></span>viene misurata utilizzando il <span class=\"_ _2\"></span>modello del costo <span class=\"_ _0\"></span>secondo lo <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>AS 16 <span class=\"_ _0\"></span>Immobili, impianti <span class=\"_ _0\"></span>e macchinari; in <span class=\"_ _0\"></span>questo caso l\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>successivamente <span class=\"_ _3b\"> </span>ammort<span class=\"_ _1\"></span><span class=\"ff2\">iz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>sogget<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>impairment <span class=\"_ _3f\"> </span>test <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _3b\"> </span>emerga<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>degli<span class=\"_ _1\"></span> </span>indicatori di impairment. Criteri di cancellazione Le attivit\u00e0 materiali so<span class=\"_ _1\"></span>no cancellate all\u2019atto della loro dismissio<span class=\"_ _1\"></span>ne.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 materiali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-681": {
   "value": "7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span>Operazioni di aggregazione aziend<span class=\"_ _1\"></span>ale: allocazione del c<span class=\"_ _1\"></span>osto di acquisto<span class=\"_ _1\"></span> Premessa \u00c8 <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>descritto <span class=\"_ _a7\"> </span>il <span class=\"_ _a8\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _a7\"> </span>generale <span class=\"_ _a8\"> </span>ri<span class=\"_ _1\"></span>chiesto <span class=\"_ _a7\"> </span>dall\u2019IFRS <span class=\"_ _a7\"> </span>3 <span class=\"_ _d3\"> </span><span class=\"ff6\">Aggregazioni <span class=\"_ _a7\"> </span>aziendali<span class=\"ff2\"> <span class=\"_ _a7\"> </span>per <span class=\"_ _a7\"> </span>la </span></span>contabilizzazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>ag<span class=\"_ _1\"></span>gregazioni <span class=\"_ _29\"></span>aziendali, <span class=\"_ _3b\"></span>ovvero <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>altri <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _29\"></span>societ\u00e0<span class=\"_ _1\"></span> acquisisce il controllo di <span class=\"_ _1\"></span>una o pi\u00f9 attivit\u00e0 aziendali e preved<span class=\"_ _1\"></span>e il consolidamento delle atti<span class=\"_ _1\"></span>vit\u00e0, passivit\u00e0 e passivit\u00e0 <span class=\"_ _3\"></span>potenziali <span class=\"_ _3\"></span>acquisite<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>rispettivi <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue, <span class=\"_ _3\"></span>incluse <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>identificabili <span class=\"_ _29\"></span>non gi\u00e0 rilevate nel bilancio dell\u2019impr<span class=\"_ _1\"></span>esa acquisita.<span class=\"ff2\"> </span>Secondo <span class=\"_ _47\"> </span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _47\"> </span>3<span class=\"_ _324\"> </span>93<span class=\"_ _324\"> </span>, <span class=\"_ _47\"> </span>innanzitutt<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>va <span class=\"_ _8d\"> </span>condotta <span class=\"_ _8d\"> </span>l\u2019analisi <span class=\"_ _8d\"> </span>specifica <span class=\"_ _47\"> </span>ri<span class=\"_ _1\"></span>chiesta <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>delle caratteristiche <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>aziendale <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>Business)\u201d, <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>acquisit<span class=\"_ _1\"></span>o, <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>procedere <span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>ndi all\u2019individuazione di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>aggregazione aziendale da <span class=\"_ _0\"></span>contabilizza<span class=\"_ _1\"></span><span class=\"ff2\">re sulla base <span class=\"_ _2\"></span>del cd. A<span class=\"_ _0\"></span>cquisition Method </span>(o metodo dell\u2019acquisizione del controllo).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019entit\u00e0 <span class=\"_ _3b\"> </span>procede <span class=\"_ _3b\"></span>quindi <span class=\"_ _3b\"> </span>all\u2019analis<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>qualitativa <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>caratteristiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>quanto <span class=\"_ _3b\"> </span>acquisito <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>verificare <span class=\"_ _3b\"> </span>la presenza simultanea <span class=\"_ _1\"></span>di i. <span class=\"_ _1\"></span>Fattori di produzione, <span class=\"_ _1\"></span>ii. Processi, iii. Pro<span class=\"_ _1\"></span>duzione come definiti dall<span class=\"_ _1\"></span>\u2019IFRS 3 <span class=\"_ _1\"></span>stesso, in particolare rispetto al<span class=\"_ _1\"></span> concetto di Processo sos<span class=\"_ _1\"></span>tanziale. Successivamente, sulla <span class=\"_ _0\"></span>base dell\u2019Acquisition <span class=\"_ _0\"></span>Method si <span class=\"_ _0\"></span>deve, <span class=\"_ _0\"></span>con riferimento <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di acquisizione <span class=\"_ _0\"></span>del controllo, <span class=\"_ _2c\"> </span>allocare <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>prezzo <span class=\"_ _2c\"> </span>dell\u2019aggregazione <span class=\"_ _2d\"> </span>(Purchase <span class=\"_ _2c\"> </span>Price <span class=\"_ _2c\"> </span>Allocation  \u2013<span class=\"ff2\"> <span class=\"_ _2c\"> </span>PPA) <span class=\"_ _2c\"> </span>rilevando <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 </span>acquisite <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>(anche<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>potenziali) <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>ssunte <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>ev<span class=\"_ _1\"></span>entualmente <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>interessi <span class=\"_ _29\"></span>di minoranza ai relativi fair <span class=\"_ _1\"></span>value, oltre ad identificar<span class=\"_ _1\"></span>e le attivit\u00e0 immaterial<span class=\"_ _1\"></span>i implicite precedentem<span class=\"_ _1\"></span>ente non contabilizzate <span class=\"_ _1\"></span>nella situazione contabile dell\u2019acquis<span class=\"_ _1\"></span>ita. L<span class=\"_ _1\"></span>\u2019eventuale differenza c<span class=\"_ _3\"></span><span class=\"ff2\">he dovesse emergere fra<span class=\"_ _1\"></span> </span>il <span class=\"_ _2\"></span>prezz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pagato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>(misurato anc<span class=\"_ _0\"></span>h\u2019esso <span class=\"_ _2\"></span>al fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>considera<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>\u201ccorrispettivi potenziali\u201d) <span class=\"_ _3f\"> </span>ed <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>fair <span class=\"_ _3f\"> </span>value <span class=\"_ _3f\"> </span>(al <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3b\"> </span>effetti <span class=\"_ _3f\"> </span>fis<span class=\"_ _1\"></span>cali) <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3f\"> </span>acquisite, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>positiva, determina <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>avviamento <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>rilevare <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>voci <span class=\"_ _2d\"> </span>dello <span class=\"_ _3b\"> </span>stato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>pat<span class=\"_ _1\"></span>rimoniale, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>negativa, <span class=\"_ _3f\"> </span>determina <span class=\"_ _3f\"> </span>un<span class=\"_ _324\"> </span> impatto <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>dovr\u00e0 <span class=\"_ _2d\"> </span>essere <span class=\"_ _3f\"> </span>rilevato <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _3f\"> </span>economico <span class=\"_ _2d\"> </span>quale <span class=\"_ _2d\"> </span>componente <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>sitiva <span class=\"_ _2d\"> </span>(cd. <span class=\"_ _3f\"> </span>\u201cbadwil<span class=\"_ _1\"></span>l\u201d <span class=\"_ _3f\"> </span>o avviamento negativo). L\u2019IFRS 3 <span class=\"_ _1\"></span>consente che la <span class=\"_ _1\"></span>definitiva allocazione <span class=\"_ _1\"></span>del costo dell\u2019aggregazione <span class=\"_ _1\"></span>possa essere <span class=\"_ _1\"></span>effettuata entro dodici mesi dalla data di acquis<span class=\"_ _1\"></span>izione.<span class=\"_ _1\"></span> Fair value delle attivit\u00e0 e pas<span class=\"_ _1\"></span>sivit\u00e0 acquisite<span class=\"_ _1\"></span> Nella <span class=\"_ _0\"></span>contabilizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di un\u2019aggreg<span class=\"_ _0\"></span>azione aziendale (cd. <span class=\"_ _2\"></span>business combination), l\u2019entit\u00e0 determina <span class=\"_ _2\"></span>il fair value de<span class=\"_ _0\"></span>lle attivit\u00e0, <span class=\"_ _0\"></span>passivit\u00e0 e <span class=\"_ _2\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 potenziali, <span class=\"_ _0\"></span>il q<span class=\"_ _0\"></span>uale viene<span class=\"_ _0\"></span> rilevato <span class=\"_ _0\"></span>separatamente solo <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>alla data dell\u2019acquisizione, tale valore sodd<span class=\"_ _1\"></span><span class=\"ff2\">isfa i s<span class=\"_ _1\"></span>eguenti criteri: </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">nel <span class=\"_ _3b\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>ersa <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"> </span>immat<span class=\"_ _1\"></span>eriale, <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>obabile <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>eventuali <span class=\"_ _3f\"> </span>benefici </span></span>economici futuri affluiscano all\u2019<span class=\"_ _1\"></span>acquirente;<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">nel <span class=\"_ _2d\"> </span>cas<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>di  una <span class=\"_ _2d\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2c\"> </span>diversa  da <span class=\"_ _2d\"> </span>una  passivit\u00e0 <span class=\"_ _2d\"> </span>potenziale  sia <span class=\"_ _2c\"> </span>probabile <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>per  estingue<span class=\"_ _0\"></span>re </span></span>l\u2019obbligazione sar\u00e0 rich<span class=\"_ _0\"></span>iesto l\u2019impieg<span class=\"_ _0\"></span>o di risorse atte <span class=\"_ _0\"></span>a produrre ben<span class=\"_ _0\"></span>efici <span class=\"ff2 ls0\">economici; </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">nel cas<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _1\"></span>immateriale <span class=\"_ _1\"></span>(IAS <span class=\"_ _3\"></span>38) o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>(IAS <span class=\"_ _1\"></span>37), <span class=\"_ _3\"></span>il relat<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue </span></span>possa essere valutato in maniera att<span class=\"_ _1\"></span>endibile. Le <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span>devono <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>v<span class=\"_ _1\"></span>alutate <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>fair <span class=\"_ _3d\"> </span>value <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>dell\u2019aggregaz<span class=\"_ _1\"></span>ione aziendale <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilancio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>acqu<span class=\"_ _1\"></span>isita <span class=\"_ _3\"></span>sia<span class=\"_ _1\"></span>no <span class=\"_ _3\"></span>misurate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>criteri. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mercati <span class=\"_ _3\"></span>attivi, <span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span>vano <span class=\"_ _1\"></span>applicazione <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>descritte <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>successiva <span class=\"_ _3\"></span>Parte <span class=\"_ _1\"></span>A.4, <span class=\"_ _3\"></span>applicando <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>valutativo <span class=\"_ _1\"></span>interno <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>appropr<span class=\"_ _1\"></span>iato <span class=\"_ _1\"></span>in funzione del singolo strumento considerato.<span class=\"_ _1\"></span> Identificazione delle attivit\u00e0 immateriali<span class=\"_ _1\"></span> In <span class=\"_ _d2\"> </span>base <span class=\"_ _41\"> </span>alle <span class=\"_ _41\"> </span>caratteristiche <span class=\"_ _d2\"> </span>della <span class=\"_ _41\"> </span>realt\u00e0 <span class=\"_ _41\"> </span>aziendale <span class=\"_ _d2\"> </span>acquisita, <span class=\"_ _41\"> </span>si <span class=\"_ _41\"> </span>impongono <span class=\"_ _d2\"> </span>approfondimenti<span class=\"_ _1\"></span> sull\u2019eventualit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>contabilizzare <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>eparatamente <span class=\"_ _3b\"> </span>assets <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>gi\u00e0 <span class=\"_ _3b\"> </span>iscritti <span class=\"_ _3f\"> </span>tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>sue <span class=\"_ _3b\"></span>attivit\u00e0, <span class=\"_ _3b\"> </span>quali <span class=\"_ _3f\"> </span>possono essere <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>legate <span class=\"_ _2d\"> </span>ai <span class=\"_ _2d\"> </span>rapporti <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>(custo<span class=\"_ _1\"></span>mer <span class=\"_ _2d\"> </span>related <span class=\"_ _2d\"> </span>intangible <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>cli<span class=\"_ _1\"></span>ent relationship) e al marketing (brand nam<span class=\"_ _1\"></span>e).<span class=\"_ _1\"></span> Attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>legate <span class=\"_ _2\"></span>al cliente: <span class=\"_ _2\"></span>rientrano <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>categoria <span class=\"_ _2\"></span>delle immobilizzazioni <span class=\"_ _2\"></span>immat<span class=\"_ _1\"></span>eriali <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto, anche <span class=\"_ _3b\"> </span>se <span class=\"_ _3b\"></span>non <span class=\"_ _3b\"> </span>sempre <span class=\"_ _3b\"> </span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>diritti <span class=\"_ _3b\"> </span>contrattuali <span class=\"_ _3b\"> </span>come <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>immateriali <span class=\"_ _3b\"> </span>legate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>marketing, possono essere separabili e possono ess<span class=\"_ _1\"></span>ere valutate attendibilment<span class=\"_ _1\"></span>e. Rientrano in questa categoria:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">liste clienti: so<span class=\"_ _1\"></span>no costitui<span class=\"_ _1\"></span>te da tut<span class=\"_ _1\"></span>te le i<span class=\"_ _1\"></span>nformazioni <span class=\"_ _1\"></span>possedute s<span class=\"_ _1\"></span>ui clienti <span class=\"_ _1\"></span>(data <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contenenti: nomi,<span class=\"_ _1\"></span> </span></span>recapiti, <span class=\"_ _3\"></span>storico <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>ordini, <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span>demografiche, <span class=\"_ _3\"></span>ecc.) <span class=\"_ _3\"></span>che, <span class=\"_ _3\"></span>poich<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>getto <span class=\"_ _3\"></span>di noleggio <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>scambio, <span class=\"_ _3b\"></span>hanno <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3b\"></span>riconosciuto <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>mercato; <span class=\"_ _3b\"></span>non <span class=\"_ _3b\"></span>possono <span class=\"_ _29\"></span>essere <span class=\"_ _3b\"> </span>considerate immobilizzazioni immateriali <span class=\"_ _2\"></span>se sono <span class=\"_ _2\"></span>considerate cos\u00ec <span class=\"_ _0\"></span>confidenziali <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>nell\u2019accordo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>aggre<span class=\"_ _1\"></span>gazione ne venga vietata la vendita, la l<span class=\"_ _1\"></span>ocazione o altri tipi di scambio;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">contratti con i <span class=\"_ _1\"></span>clienti <span class=\"_ _1\"></span>e rap<span class=\"_ _1\"></span>porti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>clientela stabiliti<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>conseguenza di <span class=\"_ _1\"></span>essi: i <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>con i <span class=\"_ _1\"></span>clienti </span></span>soddisfano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>requisit<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>contrattuale/legale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>costituire <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>immateriale <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>contratto di <span class=\"ff5\">agg<span class=\"_ _0\"></span>regazione ne <span class=\"_ _0\"></span>viene vietata la <span class=\"_ _2\"></span>vendita o il <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferimento separatamente dall\u2019impresa <span class=\"_ _0\"></span>acquisita; </span>a <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine, <span class=\"_ _2\"></span>rilevano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>i contatti <span class=\"_ _2\"></span>stabiliti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la clientela, <span class=\"_ _2\"></span>indipendent<span class=\"_ _1\"></span>emente <span class=\"_ _2\"></span>dall\u2019esistenza<span class=\"_ _1\"></span> di <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>contratto <span class=\"_ _3f\"> </span>formale, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>tut<span class=\"_ _1\"></span>te <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>relazioni <span class=\"_ _3f\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contrattuali, <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>condizione <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>siano <span class=\"_ _3f\"> </span>separabili <span class=\"_ _3f\"> </span>e autonomamente valutabili;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">relazioni <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>clientela <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>natura <span class=\"_ _3b\"></span>non <span class=\"_ _29\"></span>contrattuale: <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>questa <span class=\"_ _29\"></span>cat<span class=\"_ _1\"></span>egoria <span class=\"_ _29\"></span>tutte <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 </span></span>immateriali <span class=\"_ _40\"> </span>che, <span class=\"_ _40\"> </span>in <span class=\"_ _47\"> </span>quanto <span class=\"_ _40\"> </span>separabili <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>trasferibi<span class=\"_ _1\"></span>li <span class=\"_ _40\"> </span>separatamente <span class=\"_ _47\"> </span>dall\u2019impresa <span class=\"_ _40\"> </span>acquisita, <span class=\"_ _40\"> </span>so<span class=\"_ _1\"></span>no valutabili singolarmente e po<span class=\"_ _1\"></span>ssono essere iscritt<span class=\"_ _1\"></span>e come intangibile.<span class=\"_ _324\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>legate <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>marketing: <span class=\"_ _3\"></span>marchi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>abbrica, <span class=\"_ _3\"></span>nomi <span class=\"_ _3\"></span>comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>marchi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>servizi, <span class=\"_ _29\"></span>marchi collettivi, <span class=\"_ _2d\"> </span>marchi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>qualit\u00e0 <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>quanto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>diritti <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>risultano solitamente  separabili. <span class=\"_ _2c\"> </span>Tali  attivit\u00e0 <span class=\"_ _2c\"> </span>tengono<span class=\"_ _1\"></span>  <span class=\"ff5\">conto <span class=\"_ _2c\"> </span>di  quell\u2019insieme <span class=\"_ _2c\"> </span>di  condizioni <span class=\"_ _2c\"> </span>produttive  correlate </span>economicamente al nom<span class=\"_ _1\"></span>e commerciale, alla capa<span class=\"_ _1\"></span>cit\u00e0 relazionale, alla forz<span class=\"_ _1\"></span>a distributiva.<span class=\"_ _1\"></span> Un\u2019attivit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>misurata <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>ialmente <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo. <span class=\"_ _3\"></span>Se <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>esta <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>acquisita <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>Business<span class=\"_ _1\"></span> Combination, il suo costo<span class=\"_ _1\"></span> \u00e8 il fair value alla data di acquisizione del controll<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>riflette, <span class=\"_ _29\"></span>infatti, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>aspettati<span class=\"_ _1\"></span>ve <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>circa <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>probabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _29\"></span>futuri inerenti  all\u2019attivit\u00e0  affluir<span class=\"_ _1\"></span>anno  all\u2019entit\u00e0  che  li  controlla. <span class=\"_ _3d\"> </span>L\u2019entit\u00e0  deve  valutare  la  probabil<span class=\"_ _1\"></span>it\u00e0  che  si verifichino <span class=\"_ _3b\"></span>benefici <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomici <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _3b\"> </span>usando <span class=\"_ _3b\"></span>presupposti <span class=\"_ _3b\"> </span>ragionevoli <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sostenibili <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>rapp<span class=\"_ _1\"></span>resentano <span class=\"_ _3b\"></span>la migliore stima <span class=\"_ _1\"></span>della Direz<span class=\"_ _1\"></span>ione aziendal<span class=\"_ _1\"></span>e dell\u2019insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>condizioni <span class=\"_ _1\"></span>economiche <span class=\"_ _1\"></span>che esisteranno <span class=\"_ _1\"></span>nel cors<span class=\"_ _1\"></span>o della vita utile dell\u2019attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I principi contabili non pre<span class=\"_ _1\"></span>scrivono puntualmente i<span class=\"_ _1\"></span>l metodo di valutaz<span class=\"_ _1\"></span>ione da <span class=\"_ _1\"></span>utilizzare per la misuraz<span class=\"_ _1\"></span>ione del <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>tali <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>ma, <span class=\"_ _29\"></span>nell\u2019ambito <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>possibili <span class=\"_ _29\"></span>metodi <span class=\"_ _29\"></span>utilizzabili<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>privilegiano <span class=\"_ _29\"></span>quelli <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>fanno riferimento <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>prezzi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>oss<span class=\"_ _1\"></span><span class=\"ff5\">ervabili. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>mancanza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ci\u00f2, <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3\"></span>contabili <span class=\"_ _1\"></span>ammettono <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di </span>modelli <span class=\"_ _3\"></span>valutat<span class=\"_ _1\"></span>ivi <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>devono <span class=\"_ _29\"></span>comunque <span class=\"_ _29\"></span>incorporare <span class=\"_ _29\"></span>assunzioni <span class=\"_ _29\"></span>generalmente <span class=\"_ _3\"></span>utili<span class=\"_ _1\"></span>zzate <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>riconosciute dal mercato. La <span class=\"_ _10\"> </span>determinazione <span class=\"_ _a8\"> </span>del <span class=\"_ _10\"> </span>fair <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _10\"> </span>nel <span class=\"_ _10\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _a8\"> </span>immateriali <span class=\"_ _10\"> </span>legate <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _10\"> </span>si <span class=\"_ _a8\"> </span>basa sull\u2019attualizzazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>margini <span class=\"_ _1\"></span>reddituali <span class=\"_ _3\"></span>generati <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>depositi <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriodo esprimente la durata residua attesa dei rapp<span class=\"_ _1\"></span>orti i<span class=\"_ _1\"></span>n essere alla data di acquisiz<span class=\"_ _1\"></span>ione. Generalmente, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>brand <span class=\"_ _2\"></span>sono utilizzati <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>metodi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mercato, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>metodi <span class=\"_ _2\"></span>basati sui <span class=\"_ _2\"></span>flussi derivanti dalla gestione dello stess<span class=\"_ _1\"></span>o brand e sulla base di una royalty di merc<span class=\"_ _1\"></span>ato.<span class=\"_ _1\"></span> Determinazione dell\u2019Avviamento (del cd. \u201cbadw<span class=\"_ _1\"></span>ill\u201d o Avviamento negativo)<span class=\"_ _1\"></span><span class=\"ff6\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _0\"></span>residuale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizio<span class=\"_ _1\"></span>ne, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>costituisce <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>eccedenza del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Business <span class=\"_ _2\"></span>Combination <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>potenziali identificabili <span class=\"_ _2d\"> </span>(ivi <span class=\"_ _3f\"> </span>inclus<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>gli <span class=\"_ _2d\"> </span>int<span class=\"ff5\">angibles <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>potenziali <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>abbiano <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>requisiti <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019iscrizione <span class=\"_ _3f\"> </span>in </span>bilancio). Esso <span class=\"_ _3f\"> </span>rappresenta <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>corrispettivo <span class=\"_ _3f\"> </span>riconosciuto <span class=\"_ _2d\"> </span>dall\u2019acquirente <span class=\"_ _3b\"> </span>in <span class=\"_ _2d\"> </span>previsione <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>benefici <span class=\"_ _3f\"> </span>economici <span class=\"_ _3f\"> </span>futuri derivanti <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>possono <span class=\"_ _3b\"></span>essere <span class=\"_ _29\"></span>identificate <span class=\"_ _29\"></span>individualmente <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>rilevate <span class=\"_ _29\"></span>separatamente, <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> fatto <span class=\"_ _3\"></span>incor<span class=\"_ _1\"></span>porando <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>siner<span class=\"_ _1\"></span>gie <span class=\"_ _3\"></span>att<span class=\"_ _1\"></span><span class=\"ff5\">ese, <span class=\"_ _29\"></span>dell\u2019immagine <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _29\"></span>acquisita, <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>know<span class=\"_ _3\"></span></span>-how, delle professionalit\u00e0, delle procedure e altri fatto<span class=\"_ _1\"></span>ri indistinti.<span class=\"_ _1\"></span> L\u2019avviamento <span class=\"_ _40\"> </span>acquisit<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>in <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>a<span class=\"_ _1\"></span>ggregazione <span class=\"_ _40\"> </span>az<span class=\"_ _1\"></span>iendale <span class=\"_ _40\"> </span>non <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _3d\"> </span>ammor<span class=\"_ _1\"></span>tizzato. <span class=\"_ _40\"> </span>L\u2019entit\u00e0 <span class=\"_ _47\"> </span>provvede <span class=\"_ _3d\"> </span>a<span class=\"_ _1\"></span> verificare annualmente, <span class=\"_ _0\"></span>ovvero alla fine <span class=\"_ _0\"></span>dell\u2019esercizio in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si \u00e8 <span class=\"_ _0\"></span>realizzata l\u2019aggregazione e <span class=\"_ _0\"></span>ogniqualvolta vi <span class=\"_ _29\"></span>sia <span class=\"_ _3b\"></span>un\u2019indicazione <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>pos<span class=\"_ _3\"></span>sa <span class=\"_ _29\"></span>aver <span class=\"_ _29\"></span>subito <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>degrado, <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>l\u2019importo <span class=\"_ _3b\"></span>iscritto <span class=\"_ _29\"></span>non abbia subito delle riduzio<span class=\"_ _1\"></span>ni di valore (impairment test).<span class=\"_ _1\"></span> Qualora  l\u2019importo  residuale  derivante <span class=\"_ _2c\"> </span>dall\u2019allocaz<span class=\"_ _1\"></span>ione  del  valore <span class=\"_ _2c\"> </span>d\u2019acquist<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span><span class=\"ff2\">risult<span class=\"_ _1\"></span>asse  negativo,  cd. </span>badwill, <span class=\"_ _3\"></span>esso <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>riconosciut<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>bene<span class=\"_ _0\"></span>ficio <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>230 <span class=\"_ _3\"></span>\u201cAltri <span class=\"_ _3\"></span>oneri/proventi di gestione\u201d.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-742": {
   "value": "7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-757": {
   "value": "7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-769": {
   "value": "7 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 immateriali<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Nelle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>iscritti <span class=\"_ _3f\"> </span>l\u2019avviamento<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>altre <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>immateriali <span class=\"_ _2d\"> </span>se <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ls19\">e </span></span>trovano <span class=\"_ _2\"></span>origine <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>legali <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>contrattuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>basate <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>tecnologia <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>legate <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>rapporti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>da operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggregazione)<span class=\"ff5\">. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre inclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>d\u2019uso <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il </span>leasing <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>all\u2019utilizzo <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>immateriale <span class=\"_ _2c\"> </span>(per <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>locatari) <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>concesse <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>leasing operativo (per <span class=\"_ _2\"></span>i locatori). I<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi di <span class=\"_ _2\"></span>ristrutt<span class=\"_ _1\"></span>urazione <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>mmobili non <span class=\"_ _2\"></span>di propriet\u00e0 (<span class=\"_ _0\"></span>c.d.<span class=\"_ _1\"></span> migliorie <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u ben<span class=\"_ _0\"></span>i di <span class=\"_ _2\"></span>terzi) sono iscritti tra le <span class=\"_ _1\"></span><span class=\"ff6\">Altre attivit\u00e0</span>. Criteri di iscrizione L\u2019avviamento <span class=\"_ _2d\"> </span>ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>differenza <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>itiva <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>d\u2019acquisto <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>il  <span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value<span class=\"ff2\"> <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e </span></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione. <span class=\"_ _2\"></span>Esso <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>quando sia effettivamente rappresentativo<span class=\"_ _1\"></span> dei benefici economici futuri<span class=\"_ _1\"></span> degli elementi patrimoniali acquisit<span class=\"_ _1\"></span>i.<span class=\"_ _1\"></span> Le altre attivit\u00e0 immateriali <span class=\"_ _1\"></span>sono iscritte al cos<span class=\"_ _1\"></span>to, e solo se rispettano i requisit<span class=\"_ _1\"></span>i di autonoma identificabilit\u00e0 e <span class=\"_ _3d\"> </span>separaz<span class=\"_ _1\"></span>ione <span class=\"_ _40\"> </span>dall\u2019avviamento, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _40\"> </span>realizzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>benefici <span class=\"_ _3d\"> </span>economici, <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>attendibile misurabilit\u00e0 del costo s<span class=\"_ _1\"></span>tesso. Criteri di valutazione Le  attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali  sono  rappresentate <span class=\"_ _2c\"> </span>in  bilancio  al <span class=\"_ _2c\"> </span>costo  di  acquisto,  compr<span class=\"_ _1\"></span>ensivo  degli <span class=\"_ _2c\"> </span>oneri accessori <span class=\"_ _2d\"> </span>sostenuti, <span class=\"_ _2d\"> </span>dedott<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>l\u2019ammontare <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _2d\"> </span>effettuati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>di valore subite. Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _2\"></span>definita, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>calco<span class=\"_ _1\"></span>lati <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>quote costanti mediante aliquote tecnico<span class=\"_ _1\"></span>-economiche ra<span class=\"_ _1\"></span>ppresentative della residua v<span class=\"_ _1\"></span>ita utile.<span class=\"_ _1\"></span> L\u2019avviamento  non <span class=\"_ _2c\"> </span>\u00e8  soggetto  ad <span class=\"_ _2c\"> </span>ammortamento  in  considerazione <span class=\"_ _2c\"> </span>della  vita  utile <span class=\"_ _2c\"> </span>indefinita,  ed  \u00e8 sottoposto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2\"></span>annuale <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>dell\u2019adeguatezza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _2\"></span>test<span class=\"ff2\">). </span></span>A <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>id<span class=\"_ _1\"></span>entificata <span class=\"_ _0\"></span>l\u2019unit\u00e0 <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>neratrice <span class=\"_ _2\"></span>di flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>attribuir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>l\u2019avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _2\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> Gruppo Banco Desio le unit\u00e0 generatrici di fl<span class=\"_ _1\"></span>ussi finanziari (CGU) corri<span class=\"_ _1\"></span>spondono alle <span class=\"_ _1\"></span><span class=\"ff6\">legal entity<span class=\"_ _1\"></span></span>. L\u2019ammontare <span class=\"_ _3\"></span>dell\u2019eventuale <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>di iscrizione <span class=\"_ _3f\"> </span>dell\u2019avviamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uo <span class=\"_ _3f\"> </span>valore<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>r<span class=\"_ _1\"></span>ecupero, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>inferio<span class=\"_ _1\"></span>re. <span class=\"_ _3f\"> </span>Detto <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>ore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>par<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>al maggiore <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _29\"></span><span class=\"ff5\">dell\u2019unit\u00e0 <span class=\"_ _29\"></span>generatrice <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>flussi <span class=\"_ _29\"></span>finanziari <span class=\"_ _3b\"></span>attesi, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>eventuali <span class=\"_ _3b\"></span>costi <span class=\"_ _29\"></span>di </span>vendita, e il relativo valore d\u2019uso<span class=\"_ _1\"></span>.<span class=\"ff2\"> </span>Eventuali <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore dovute <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">impairment</span>), <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>rilevare <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita a<span class=\"_ _324\"> </span>l<span class=\"_ _324\"> </span>Conto Economico, senza pos<span class=\"_ _1\"></span>sibilit\u00e0 di avere successive riprese di valore.<span class=\"_ _3\"></span> I <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>indennit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>abbandono <span class=\"_ _29\"></span>locali <span class=\"_ _29\"></span>inere<span class=\"_ _1\"></span>nti <span class=\"_ _29\"></span>agli <span class=\"_ _29\"></span>immobili <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>proprie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>ammortizzati <span class=\"_ _29\"></span>con aliquote determinate in ragione della durata d<span class=\"_ _1\"></span>el corrispondente contratto d\u2019affitt<span class=\"_ _1\"></span>o (compreso rinnovo).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Criteri di cancellazione Le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2c\"> </span>sono <span class=\"_ _2d\"> </span>eliminate  dall\u2019attivo <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>momento <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>loro  dis<span class=\"_ _0\"></span>missione <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>quando <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>si attendono pi\u00f9 benefici economici futur<span class=\"_ _1\"></span>i. Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>economi<span class=\"_ _1\"></span>co <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>rettifich<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore<span class=\"_ _1\"></span> nette su attivit\u00e0 immateriali.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ristrutturazione <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>mmobili <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>riet\u00e0 <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>conto economico tra gli altri oneri di gestione.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-682": {
   "value": "8 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 non correnti e g<span class=\"_ _1\"></span>ruppi di attivit\u00e0 in via di dismissio<span class=\"_ _1\"></span>ne <span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono clas<span class=\"_ _1\"></span>sificate <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>dell\u2019attivo <span class=\"_ _1\"></span>\u201cAttivit\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dismiss<span class=\"_ _1\"></span>ione\u201d, e <span class=\"_ _1\"></span>in quella del passivo \u201c<span class=\"_ _0\"></span>Passivit\u00e0 associate ad <span class=\"_ _0\"></span>attivit\u00e0 in <span class=\"_ _0\"></span>via di <span class=\"_ _0\"></span>dismissione\u201d, le <span class=\"_ _0\"></span>attivit\u00e0/passivit\u00e0 non correnti ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _3\"></span>di atti<span class=\"_ _1\"></span>vit\u00e0/passivit\u00e0 <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>contabile <span class=\"_ _3\"></span>sar\u00e0 presumibilmente <span class=\"_ _1\"></span>recup<span class=\"_ _1\"></span>erato <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vendita<span class=\"_ _1\"></span> anzich\u00e9 attraverso l\u2019uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di iscrizione Per <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>classificate <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>edette <span class=\"_ _3\"></span>voci, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>(o <span class=\"_ _1\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ismissione) <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere immediatamente disponibi<span class=\"_ _1\"></span>li per la vendita e<span class=\"_ _1\"></span> devono essere riscontrat<span class=\"_ _1\"></span>i programmi att<span class=\"_ _1\"></span>ivi e concreti tali d<span class=\"_ _1\"></span>a far <span class=\"_ _2\"></span>ritenere <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>altamente <span class=\"_ _0\"></span>probabile <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>dismissione <span class=\"_ _2\"></span>entro <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>classificaz<span class=\"_ _1\"></span>ione come attivit\u00e0 in via di dismissione.<span class=\"_ _1\"></span> Criteri di valutazione In seguito <span class=\"_ _2\"></span>alla classificazione <span class=\"_ _0\"></span>nella sudde<span class=\"_ _0\"></span>tta categoria, tali <span class=\"_ _2\"></span>attivit\u00e0 sono <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al minore <span class=\"_ _2\"></span>tra il <span class=\"_ _0\"></span>loro valor<span class=\"_ _0\"></span>e contabile <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>value</span>, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>vendita, <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>eccezione <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>alcune <span class=\"_ _29\"></span>tipologie <span class=\"_ _29\"></span>di attivit\u00e0 <span class=\"_ _3f\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"> </span>riconducibili, <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>esempio, <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>tutti <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _2d\"> </span>rientranti <span class=\"_ _3f\"> </span>nell\u2019ambito <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>applicazione </span>dell\u2019IFRS 9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2\">- <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>debba conti<span class=\"_ _1\"></span>nuare <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>care <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>valutativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del </span>principio contabile di riferimento.<span class=\"_ _1\"></span> Nell\u2019ipotesi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>beni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>dismissione <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>ammortizzabili<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>decorrere dall\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>classificazione <span class=\"_ _1\"></span>tra le attivit\u00e0 non correnti in via di <span class=\"_ _1\"></span>dismissione cessa il processo di <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamento. I <span class=\"_ _1\"></span>proventi <span class=\"_ _3\"></span>e gli <span class=\"_ _3\"></span>oneri riconducibil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>gruppi di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>dismissione, qualora<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riconducibili alla <span class=\"_ _0\"></span>fattispecie <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perative <span class=\"_ _0\"></span>cessate <span class=\"_ _2\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">disconti<span class=\"_ _1\"></span>nued <span class=\"_ _2\"></span>operat<span class=\"_ _1\"></span>ions<span class=\"ff5\">\u201d ai <span class=\"_ _2\"></span>sensi <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5), <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>esposti </span></span>nel conto <span class=\"_ _3\"></span>economico, al <span class=\"_ _3\"></span>netto dell\u2019effetto <span class=\"_ _1\"></span>fiscale, <span class=\"_ _3\"></span>nella voce <span class=\"_ _1\"></span>\u201c320. <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>tile <span class=\"_ _1\"></span>(Perdita) <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>operative cessate <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste\u201d <span class=\"_ _2\"></span>mentre <span class=\"_ _0\"></span>quelli <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>singole <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non correnti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>dismissione<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>sono </span>iscritti nella voce di conto economico pi\u00f9 <span class=\"_ _1\"></span>idonea.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>\u201cattivit\u00e0 <span class=\"_ _3\"></span>operative <span class=\"_ _3\"></span>cessate\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>deve <span class=\"_ _3\"></span>intendere <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>importante <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>autonomo <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>area <span class=\"_ _3\"></span>geografica <span class=\"_ _3\"></span>di attivit\u00e0, <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>facente <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>di un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>programma<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>coo<span class=\"_ _1\"></span>rdinato <span class=\"_ _2\"></span>di dismissione, <span class=\"_ _2\"></span>piuttos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _1\"></span> controllata acquisita esclus<span class=\"_ _1\"></span>ivamente in funzione di u<span class=\"_ _1\"></span>na sua rivendita. Criteri di cancellazione Le attivit\u00e0 <span class=\"_ _1\"></span>ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>non correnti <span class=\"_ _1\"></span>in via <span class=\"_ _1\"></span>di dismissio<span class=\"_ _1\"></span>ne sono <span class=\"_ _1\"></span>eliminati dallo s<span class=\"_ _1\"></span>tato patrimoniale <span class=\"_ _1\"></span>al momento della dismissione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-696": {
   "value": "8 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 non correnti e g<span class=\"_ _1\"></span>ruppi di attivit\u00e0 in via di dismissio<span class=\"_ _1\"></span>ne <span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono clas<span class=\"_ _1\"></span>sificate <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>dell\u2019attivo <span class=\"_ _1\"></span>\u201cAttivit\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dismiss<span class=\"_ _1\"></span>ione\u201d, e <span class=\"_ _1\"></span>in quella del passivo \u201c<span class=\"_ _0\"></span>Passivit\u00e0 associate ad <span class=\"_ _0\"></span>attivit\u00e0 in <span class=\"_ _0\"></span>via di <span class=\"_ _0\"></span>dismissione\u201d, le <span class=\"_ _0\"></span>attivit\u00e0/passivit\u00e0 non correnti ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _3\"></span>di atti<span class=\"_ _1\"></span>vit\u00e0/passivit\u00e0 <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>contabile <span class=\"_ _3\"></span>sar\u00e0 presumibilmente <span class=\"_ _1\"></span>recup<span class=\"_ _1\"></span>erato <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vendita<span class=\"_ _1\"></span> anzich\u00e9 attraverso l\u2019uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di iscrizione Per <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>classificate <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>edette <span class=\"_ _3\"></span>voci, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>(o <span class=\"_ _1\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ismissione) <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere immediatamente disponibi<span class=\"_ _1\"></span>li per la vendita e<span class=\"_ _1\"></span> devono essere riscontrat<span class=\"_ _1\"></span>i programmi att<span class=\"_ _1\"></span>ivi e concreti tali d<span class=\"_ _1\"></span>a far <span class=\"_ _2\"></span>ritenere <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>altamente <span class=\"_ _0\"></span>probabile <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>dismissione <span class=\"_ _2\"></span>entro <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>classificaz<span class=\"_ _1\"></span>ione come attivit\u00e0 in via di dismissione.<span class=\"_ _1\"></span> Criteri di valutazione In seguito <span class=\"_ _2\"></span>alla classificazione <span class=\"_ _0\"></span>nella sudde<span class=\"_ _0\"></span>tta categoria, tali <span class=\"_ _2\"></span>attivit\u00e0 sono <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al minore <span class=\"_ _2\"></span>tra il <span class=\"_ _0\"></span>loro valor<span class=\"_ _0\"></span>e contabile <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>value</span>, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>vendita, <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>eccezione <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>alcune <span class=\"_ _29\"></span>tipologie <span class=\"_ _29\"></span>di attivit\u00e0 <span class=\"_ _3f\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"> </span>riconducibili, <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>esempio, <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>tutti <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _2d\"> </span>rientranti <span class=\"_ _3f\"> </span>nell\u2019ambito <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>applicazione </span>dell\u2019IFRS 9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2\">- <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>debba conti<span class=\"_ _1\"></span>nuare <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>care <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>valutativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del </span>principio contabile di riferimento.<span class=\"_ _1\"></span> Nell\u2019ipotesi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>beni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>dismissione <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>ammortizzabili<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>decorrere dall\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>classificazione <span class=\"_ _1\"></span>tra le attivit\u00e0 non correnti in via di <span class=\"_ _1\"></span>dismissione cessa il processo di <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamento. I <span class=\"_ _1\"></span>proventi <span class=\"_ _3\"></span>e gli <span class=\"_ _3\"></span>oneri riconducibil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>gruppi di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>dismissione, qualora<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riconducibili alla <span class=\"_ _0\"></span>fattispecie <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perative <span class=\"_ _0\"></span>cessate <span class=\"_ _2\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">disconti<span class=\"_ _1\"></span>nued <span class=\"_ _2\"></span>operat<span class=\"_ _1\"></span>ions<span class=\"ff5\">\u201d ai <span class=\"_ _2\"></span>sensi <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5), <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>esposti </span></span>nel conto <span class=\"_ _3\"></span>economico, al <span class=\"_ _3\"></span>netto dell\u2019effetto <span class=\"_ _1\"></span>fiscale, <span class=\"_ _3\"></span>nella voce <span class=\"_ _1\"></span>\u201c320. <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>tile <span class=\"_ _1\"></span>(Perdita) <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>operative cessate <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste\u201d <span class=\"_ _2\"></span>mentre <span class=\"_ _0\"></span>quelli <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>singole <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non correnti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>dismissione<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>sono </span>iscritti nella voce di conto economico pi\u00f9 <span class=\"_ _1\"></span>idonea.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>\u201cattivit\u00e0 <span class=\"_ _3\"></span>operative <span class=\"_ _3\"></span>cessate\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>deve <span class=\"_ _3\"></span>intendere <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>importante <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>autonomo <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>area <span class=\"_ _3\"></span>geografica <span class=\"_ _3\"></span>di attivit\u00e0, <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>facente <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>di un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>programma<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>coo<span class=\"_ _1\"></span>rdinato <span class=\"_ _2\"></span>di dismissione, <span class=\"_ _2\"></span>piuttos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _1\"></span> controllata acquisita esclus<span class=\"_ _1\"></span>ivamente in funzione di u<span class=\"_ _1\"></span>na sua rivendita. Criteri di cancellazione Le attivit\u00e0 <span class=\"_ _1\"></span>ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>non correnti <span class=\"_ _1\"></span>in via <span class=\"_ _1\"></span>di dismissio<span class=\"_ _1\"></span>ne sono <span class=\"_ _1\"></span>eliminati dallo s<span class=\"_ _1\"></span>tato patrimoniale <span class=\"_ _1\"></span>al momento della dismissione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-708": {
   "value": "8 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Attivit\u00e0 non correnti e g<span class=\"_ _1\"></span>ruppi di attivit\u00e0 in via di dismissio<span class=\"_ _1\"></span>ne <span class=\"ff2\"> </span></span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne Sono clas<span class=\"_ _1\"></span>sificate <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>dell\u2019attivo <span class=\"_ _1\"></span>\u201cAttivit\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>via <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dismiss<span class=\"_ _1\"></span>ione\u201d, e <span class=\"_ _1\"></span>in quella del passivo \u201c<span class=\"_ _0\"></span>Passivit\u00e0 associate ad <span class=\"_ _0\"></span>attivit\u00e0 in <span class=\"_ _0\"></span>via di <span class=\"_ _0\"></span>dismissione\u201d, le <span class=\"_ _0\"></span>attivit\u00e0/passivit\u00e0 non correnti ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _3\"></span>di atti<span class=\"_ _1\"></span>vit\u00e0/passivit\u00e0 <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _1\"></span>contabile <span class=\"_ _3\"></span>sar\u00e0 presumibilmente <span class=\"_ _1\"></span>recup<span class=\"_ _1\"></span>erato <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>vendita<span class=\"_ _1\"></span> anzich\u00e9 attraverso l\u2019uso continuat<span class=\"_ _1\"></span>ivo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di iscrizione Per <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>classificate <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>edette <span class=\"_ _3\"></span>voci, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>(o <span class=\"_ _1\"></span>gruppo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ismissione) <span class=\"_ _3\"></span>devono <span class=\"_ _1\"></span>essere immediatamente disponibi<span class=\"_ _1\"></span>li per la vendita e<span class=\"_ _1\"></span> devono essere riscontrat<span class=\"_ _1\"></span>i programmi att<span class=\"_ _1\"></span>ivi e concreti tali d<span class=\"_ _1\"></span>a far <span class=\"_ _2\"></span>ritenere <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>altamente <span class=\"_ _0\"></span>probabile <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>dismissione <span class=\"_ _2\"></span>entro <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>anno <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>classificaz<span class=\"_ _1\"></span>ione come attivit\u00e0 in via di dismissione.<span class=\"_ _1\"></span> Criteri di valutazione In seguito <span class=\"_ _2\"></span>alla classificazione <span class=\"_ _0\"></span>nella sudde<span class=\"_ _0\"></span>tta categoria, tali <span class=\"_ _2\"></span>attivit\u00e0 sono <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al minore <span class=\"_ _2\"></span>tra il <span class=\"_ _0\"></span>loro valor<span class=\"_ _0\"></span>e contabile <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>value</span>, <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>costi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>vendita, <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>eccezione <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>alcune <span class=\"_ _29\"></span>tipologie <span class=\"_ _29\"></span>di attivit\u00e0 <span class=\"_ _3f\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"> </span>riconducibili, <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>esempio, <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>tutti <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _2d\"> </span>rientranti <span class=\"_ _3f\"> </span>nell\u2019ambito <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>applicazione </span>dell\u2019IFRS 9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff2\">- <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>debba conti<span class=\"_ _1\"></span>nuare <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>care <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>valutativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del </span>principio contabile di riferimento.<span class=\"_ _1\"></span> Nell\u2019ipotesi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>beni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>dismissione <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>ammortizzabili<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>decorrere dall\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>classificazione <span class=\"_ _1\"></span>tra le attivit\u00e0 non correnti in via di <span class=\"_ _1\"></span>dismissione cessa il processo di <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamento. I <span class=\"_ _1\"></span>proventi <span class=\"_ _3\"></span>e gli <span class=\"_ _3\"></span>oneri riconducibil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>gruppi di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>dismissione, qualora<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riconducibili alla <span class=\"_ _0\"></span>fattispecie <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perative <span class=\"_ _0\"></span>cessate <span class=\"_ _2\"></span>(\u201c<span class=\"_ _1\"></span><span class=\"ff6\">disconti<span class=\"_ _1\"></span>nued <span class=\"_ _2\"></span>operat<span class=\"_ _1\"></span>ions<span class=\"ff5\">\u201d ai <span class=\"_ _2\"></span>sensi <span class=\"_ _0\"></span>dell\u2019IFRS <span class=\"_ _0\"></span>5), <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>esposti </span></span>nel conto <span class=\"_ _3\"></span>economico, al <span class=\"_ _3\"></span>netto dell\u2019effetto <span class=\"_ _1\"></span>fiscale, <span class=\"_ _3\"></span>nella voce <span class=\"_ _1\"></span>\u201c320. <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>tile <span class=\"_ _1\"></span>(Perdita) <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>operative cessate <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>oste\u201d <span class=\"_ _2\"></span>mentre <span class=\"_ _0\"></span>quelli <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>singole <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non correnti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>dismissione<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>sono </span>iscritti nella voce di conto economico pi\u00f9 <span class=\"_ _1\"></span>idonea.<span class=\"_ _1\"></span> Per <span class=\"_ _3\"></span>\u201cattivit\u00e0 <span class=\"_ _3\"></span>operative <span class=\"_ _3\"></span>cessate\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>deve <span class=\"_ _3\"></span>intendere <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>importante <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>autonomo <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>area <span class=\"_ _3\"></span>geografica <span class=\"_ _3\"></span>di attivit\u00e0, <span class=\"_ _0\"></span>anche <span class=\"_ _2\"></span>facente <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _2\"></span>di un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>programma<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>coo<span class=\"_ _1\"></span>rdinato <span class=\"_ _2\"></span>di dismissione, <span class=\"_ _2\"></span>piuttos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _1\"></span> controllata acquisita esclus<span class=\"_ _1\"></span>ivamente in funzione di u<span class=\"_ _1\"></span>na sua rivendita. Criteri di cancellazione Le attivit\u00e0 <span class=\"_ _1\"></span>ed i <span class=\"_ _1\"></span>gruppi <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>non correnti <span class=\"_ _1\"></span>in via <span class=\"_ _1\"></span>di dismissio<span class=\"_ _1\"></span>ne sono <span class=\"_ _1\"></span>eliminati dallo s<span class=\"_ _1\"></span>tato patrimoniale <span class=\"_ _1\"></span>al momento della dismissione.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "9 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fiscalit\u00e0 co<span class=\"_ _1\"></span>rrente e differita </span></span>Le imposte <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul reddito <span class=\"_ _0\"></span>d\u2019esercizio sono computate <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>mando l\u2019onere fiscale <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>rispetto<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>lla competenza<span class=\"_ _324\"> </span>economica, <span class=\"_ _3b\"></span>coerentemente <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>modalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>bilancio <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>costi<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>ricavi <span class=\"_ _3b\"></span>che <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"> </span>hanno generate. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Oltre <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>fiscalit\u00e0 <span class=\"_ _2\"></span>corrente, <span class=\"_ _2\"></span>determinata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alle <span class=\"_ _0\"></span>vigenti <span class=\"_ _2\"></span>norme <span class=\"_ _0\"></span>tributarie, <span class=\"_ _2\"></span>si r<span class=\"_ _0\"></span>ileva <span class=\"_ _2\"></span>anche la <span class=\"_ _3b\"> </span>fiscalit\u00e0 <span class=\"_ _3b\"> </span>differita, <span class=\"_ _3b\"> </span>originatasi <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>ef<span class=\"_ _1\"></span>fetto <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"></span>differenze <span class=\"_ _29\"></span>te<span class=\"_ _1\"></span>mporanee <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>valori <span class=\"_ _3b\"> </span>patrimonial<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>iscritti <span class=\"_ _3b\"> </span>in bilancio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>corrispondenti va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>fiscali. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>rappresentano <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> cor<span class=\"_ _1\"></span>rente e differita relativa al reddito dell\u2019eserciz<span class=\"_ _1\"></span>io.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019iscrizione di attivit\u00e0 per imposte anticipate attive \u00e8 effettuata quando il lo<span class=\"_ _1\"></span>ro recupero \u00e8 probabile, cio\u00e8 quando <span class=\"_ _3f\"> </span>si <span class=\"_ _2d\"> </span>prevede <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>sano <span class=\"_ _3f\"> </span>rendersi <span class=\"_ _2d\"> </span>disponib<span class=\"_ _1\"></span>ili <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>futuro<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>imponibi<span class=\"_ _1\"></span>li <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>scali <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ufficienti <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>recuperare l\u2019attivit\u00e0. Esse sono rilevate nell\u2019attiv<span class=\"_ _1\"></span><span class=\"ff2\">o dello<span class=\"_ _1\"></span> Stato Patrimoniale alla voce <span class=\"ff6\">Attiv<span class=\"_ _1\"></span>it\u00e0 fiscali <span class=\"ffc\">\u2013<span class=\"_ _1\"></span></span> anticipate</span>. </span>Le <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>imposte <span class=\"_ _29\"></span>differite <span class=\"_ _29\"></span>passive <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>imputate, <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>ceversa, <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivo <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>Stato <span class=\"_ _29\"></span>Patrimoniale alla voce <span class=\"ff6\">Passivit<span class=\"_ _1\"></span>\u00e0 fiscali <span class=\"ffc\">\u2013</span> differite</span>. Allo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _3\"></span>modo, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>correnti <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>ancora <span class=\"_ _3\"></span>pagate <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>distintamente <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _29\"></span><span class=\"ff6\">Passivit\u00e0 </span>fiscali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> cor<span class=\"_ _1\"></span>renti<span class=\"ff2\">. In <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di paga<span class=\"_ _1\"></span>menti in <span class=\"_ _1\"></span>acconto<span class=\"_ _1\"></span> eccedenti, il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito recuperabi<span class=\"_ _1\"></span>le \u00e8 <span class=\"_ _1\"></span>contabilizzato<span class=\"_ _1\"></span> </span>alla voce <span class=\"ff6\">Attivit\u00e0 fis<span class=\"_ _1\"></span>cali <span class=\"ffc\">\u2013</span> correnti</span>. Nei casi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>differite <span class=\"_ _1\"></span>riguardino <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>hanno <span class=\"_ _1\"></span>interessato <span class=\"_ _1\"></span>direttamente<span class=\"_ _1\"></span> il <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>senza <span class=\"_ _3b\"> </span>influenzare <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>conto <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span>, <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>stess<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>vengono <span class=\"_ _3b\"> </span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>controparti<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>al patrimonio netto, interessando le specifich<span class=\"_ _1\"></span>e riserve (<span class=\"_ _1\"></span>es. riserve da valutaz<span class=\"_ _1\"></span>ione) quando previsto.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-732": {
   "value": "9 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fiscalit\u00e0 co<span class=\"_ _1\"></span>rrente e differita </span></span>Le imposte <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul reddito <span class=\"_ _0\"></span>d\u2019esercizio sono computate <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>mando l\u2019onere fiscale <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>rispetto<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>lla competenza<span class=\"_ _324\"> </span>economica, <span class=\"_ _3b\"></span>coerentemente <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>modalit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>bilancio <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>costi<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>ricavi <span class=\"_ _3b\"></span>che <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"> </span>hanno generate. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Oltre <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>fiscalit\u00e0 <span class=\"_ _2\"></span>corrente, <span class=\"_ _2\"></span>determinata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _2\"></span>alle <span class=\"_ _0\"></span>vigenti <span class=\"_ _2\"></span>norme <span class=\"_ _0\"></span>tributarie, <span class=\"_ _2\"></span>si r<span class=\"_ _0\"></span>ileva <span class=\"_ _2\"></span>anche la <span class=\"_ _3b\"> </span>fiscalit\u00e0 <span class=\"_ _3b\"> </span>differita, <span class=\"_ _3b\"> </span>originatasi <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>ef<span class=\"_ _1\"></span>fetto <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"></span>differenze <span class=\"_ _29\"></span>te<span class=\"_ _1\"></span>mporanee <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>valori <span class=\"_ _3b\"> </span>patrimonial<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>iscritti <span class=\"_ _3b\"> </span>in bilancio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>corrispondenti va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>fiscali. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>rappresentano <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> cor<span class=\"_ _1\"></span>rente e differita relativa al reddito dell\u2019eserciz<span class=\"_ _1\"></span>io.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019iscrizione di attivit\u00e0 per imposte anticipate attive \u00e8 effettuata quando il lo<span class=\"_ _1\"></span>ro recupero \u00e8 probabile, cio\u00e8 quando <span class=\"_ _3f\"> </span>si <span class=\"_ _2d\"> </span>prevede <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>pos<span class=\"_ _1\"></span>sano <span class=\"_ _3f\"> </span>rendersi <span class=\"_ _2d\"> </span>disponib<span class=\"_ _1\"></span>ili <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>futuro<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>imponibi<span class=\"_ _1\"></span>li <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>scali <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ufficienti <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>recuperare l\u2019attivit\u00e0. Esse sono rilevate nell\u2019attiv<span class=\"_ _1\"></span><span class=\"ff2\">o dello<span class=\"_ _1\"></span> Stato Patrimoniale alla voce <span class=\"ff6\">Attiv<span class=\"_ _1\"></span>it\u00e0 fiscali <span class=\"ffc\">\u2013<span class=\"_ _1\"></span></span> anticipate</span>. </span>Le <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>imposte <span class=\"_ _29\"></span>differite <span class=\"_ _29\"></span>passive <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>imputate, <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>ceversa, <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>pas<span class=\"_ _1\"></span>sivo <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>Stato <span class=\"_ _29\"></span>Patrimoniale alla voce <span class=\"ff6\">Passivit<span class=\"_ _1\"></span>\u00e0 fiscali <span class=\"ffc\">\u2013</span> differite</span>. Allo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tesso <span class=\"_ _3\"></span>modo, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>correnti <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>ancora <span class=\"_ _3\"></span>pagate <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>distintamente <span class=\"_ _1\"></span>rilevate <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _29\"></span><span class=\"ff6\">Passivit\u00e0 </span>fiscali <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> cor<span class=\"_ _1\"></span>renti<span class=\"ff2\">. In <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di paga<span class=\"_ _1\"></span>menti in <span class=\"_ _1\"></span>acconto<span class=\"_ _1\"></span> eccedenti, il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito recuperabi<span class=\"_ _1\"></span>le \u00e8 <span class=\"_ _1\"></span>contabilizzato<span class=\"_ _1\"></span> </span>alla voce <span class=\"ff6\">Attivit\u00e0 fis<span class=\"_ _1\"></span>cali <span class=\"ffc\">\u2013</span> correnti</span>. Nei casi <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>differite <span class=\"_ _1\"></span>riguardino <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>hanno <span class=\"_ _1\"></span>interessato <span class=\"_ _1\"></span>direttamente<span class=\"_ _1\"></span> il <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>senza <span class=\"_ _3b\"> </span>influenzare <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>conto <span class=\"_ _3b\"> </span>economico<span class=\"_ _1\"></span>, <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>stess<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>vengono <span class=\"_ _3b\"> </span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>controparti<span class=\"_ _1\"></span>ta <span class=\"_ _3b\"> </span>al patrimonio netto, interessando le specifich<span class=\"_ _1\"></span>e riserve (<span class=\"_ _1\"></span>es. riserve da valutaz<span class=\"_ _1\"></span>ione) quando previsto.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "10 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fondi per rischi ed on<span class=\"_ _1\"></span>eri </span></span>Fondi per rischi ed oneri a fronte di impegni e ga<span class=\"_ _1\"></span>ranzie rilasciate<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>sottovoce <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>accoglie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rilevati <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> degli <span class=\"_ _29\"></span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>erogare<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>alle <span class=\"_ _29\"></span>garanzie <span class=\"_ _29\"></span>rilasciate <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appli<span class=\"_ _1\"></span>cazione delle <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>sull\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>ai <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>fattis<span class=\"_ _1\"></span>pecie <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>adottate, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>linea<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>principio, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e medesime <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>allocazione <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>stadi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>creditizio <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa esposte con <span class=\"_ _1\"></span>riferimento alle atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al costo <span class=\"_ _1\"></span>ammortizzato o <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> con <span class=\"_ _1\"></span>impatto sulla redditivit\u00e0 complessi<span class=\"_ _1\"></span>va. Altri fondi per rischi ed oneri<span class=\"_ _1\"></span> I fondi <span class=\"_ _1\"></span>per rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>accolgono <span class=\"_ _1\"></span>gli acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _1\"></span>effettuati a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di ob<span class=\"_ _1\"></span>bligazioni <span class=\"_ _1\"></span>legali o <span class=\"_ _1\"></span>riferiti <span class=\"_ _1\"></span>a rapporti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro, <span class=\"_ _1\"></span>oppure <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contenziosi, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>fiscali, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>passati, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali sia probabile l\u2019impiego di risor<span class=\"_ _1\"></span>se economiche per l\u2019adempim<span class=\"_ _1\"></span>ento delle obbligazio<span class=\"_ _1\"></span>ni stesse, purch\u00e9 possa essere effettuata una previsione attendibile del relati<span class=\"_ _1\"></span>vo ammontare.<span class=\"_ _1\"></span> Gli <span class=\"_ _47\"> </span>accantonamenti <span class=\"_ _47\"> </span>rispettano <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>miglior <span class=\"_ _47\"> </span>stima <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri <span class=\"_ _40\"> </span>necessari <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio. <span class=\"_ _3\"></span>Nei <span class=\"_ _3\"></span>casi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>l\u2019effetto <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>aspetto <span class=\"_ _29\"></span>rilevante, <span class=\"_ _3\"></span>gli importi <span class=\"_ _1\"></span>accantonati <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>sottoposti ad <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>considerando <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>scad<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>temporale dell\u2019obbligazione. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>d\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _29\"></span>riflette <span class=\"_ _3b\"> </span>le <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutazioni <span class=\"_ _3b\"> </span>correnti <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>den<span class=\"_ _1\"></span>aro, tenendo conto dei rischi specifici connessi alla pas<span class=\"_ _1\"></span>sivit\u00e0.<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>premi <span class=\"_ _3f\"> </span>anzianit\u00e0 <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>dipendenti <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>curat<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>attuari <span class=\"_ _3f\"> </span>indipendenti <span class=\"_ _3f\"> </span>esterni, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>egue <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>e medesime logiche di calc<span class=\"_ _1\"></span>olo gi\u00e0 descritte p<span class=\"_ _1\"></span>er il fondo <span class=\"_ _1\"></span>di Trattamento di Fin<span class=\"_ _1\"></span>e Rapport<span class=\"_ _1\"></span>o del personale. <span class=\"_ _1\"></span>Gli utili e le perdite attuariali vengono rilevati t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>immediatamente nel conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff3\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento \u00e8 rilevato a <span class=\"_ _1\"></span>Conto Economico. <span class=\"ff2\"> </span>Gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>trascorrere <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019attualizzaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono registrati <span class=\"_ _1\"></span>a Conto Economico tra gli accantonamenti.<span class=\"_ _324\"> </span>2.4 Tecniche di mitigazione del rischio di credito Nello <span class=\"_ _2\"></span><span class=\"ff5\">svilup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>processo <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>porta <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>erogazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito, pur <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazioni </span>positive <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>necessari, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>acquisisce <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _3\"></span>qualvolta <span class=\"_ _3\"></span>possibile <span class=\"_ _3\"></span>garanzie <span class=\"_ _3\"></span>accessorie <span class=\"_ _3\"></span>reali e/o personali finalizz<span class=\"_ _1\"></span>ate alla mitigazione del rischio<span class=\"_ _1\"></span>. Sul <span class=\"_ _3d\"> </span>complesso <span class=\"_ _40\"> </span>dei <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>app<span class=\"_ _1\"></span>are <span class=\"_ _3d\"> </span>preminente <span class=\"_ _3d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>garanzia <span class=\"_ _40\"> </span>reale <span class=\"_ _3d\"> </span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>dall\u2019ipoteca, <span class=\"_ _40\"> </span>riferita principalmente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>forma <span class=\"_ _3b\"></span>tecnica <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>mutui <span class=\"_ _29\"></span>(partic<span class=\"_ _1\"></span>olarmente <span class=\"_ _29\"></span>su <span class=\"_ _3b\"></span>immobili <span class=\"_ _29\"></span>residenziali). <span class=\"_ _3b\"></span>Sempre <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>livelli significativi, <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>presenti <span class=\"_ _40\"> </span>anche <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttispecie <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>garanzia <span class=\"_ _40\"> </span>pubblica <span class=\"_ _40\"> </span>quali <span class=\"_ _40\"> </span>garanzie <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>controgaranzie rilasciate  dal  Fondo <span class=\"_ _2c\"> </span>di  Garanzia  per  le  PMI  ex <span class=\"_ _2c\"> </span>L.  662/96,  dalla  SACE<span class=\"_ _0\"></span>  o  dal  F<span class=\"_ _0\"></span>ondo  Europeo  per <span class=\"_ _2c\"> </span>gli Investimenti, nonch\u00e9 garanzi<span class=\"_ _1\"></span>e pignoratizie su valori mobiliari<span class=\"_ _1\"></span> e/o denaro.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>garanzie <span class=\"_ _3\"></span>ricevute sono <span class=\"_ _3\"></span>redatte su <span class=\"_ _3\"></span>schemi contr<span class=\"_ _1\"></span>attuali, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>linea con <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>standard <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>categoria e <span class=\"_ _3\"></span>con gli orientamenti giuri<span class=\"_ _1\"></span>sprudenziali, <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rovati <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>competenti funz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>aziendali. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>delle garanzie, <span class=\"_ _2c\"> </span>in  coerenza <span class=\"_ _2d\"> </span>con  quanto <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>chiesto  dalla <span class=\"_ _2d\"> </span>regolamentazione  di <span class=\"_ _2d\"> </span>vigilanza,  prevede <span class=\"_ _2d\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2c\"> </span>di monitoraggio e specifici co<span class=\"_ _1\"></span>ntrolli finalizzati alla verifica dell\u2019eleggibilit\u00e0.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _1\"></span>fattispecie <span class=\"_ _3\"></span>di garanz<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>pubblica <span class=\"_ _3\"></span>quali <span class=\"_ _1\"></span>garanzie <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>controgaranzie <span class=\"_ _1\"></span>rilasciate <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Fondo di <span class=\"_ _3\"></span>Garanzia <span class=\"_ _1\"></span>per le PMI ex <span class=\"_ _0\"></span>L. 662/96 e da S<span class=\"_ _0\"></span>ACE sono state modellizzate nel <span class=\"_ _0\"></span>calcolo della perdita attesa (ECL); sulla parte <span class=\"_ _0\"></span>di esposizione <span class=\"_ _3d\"> </span>garantita <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>stata <span class=\"_ _3d\"> </span>peraltro <span class=\"_ _3d\"> </span>det<span class=\"_ _1\"></span>erminata <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>attesa <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>rifl<span class=\"_ _1\"></span>etta <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>rischio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>una controparte <span class=\"_ _3b\"> </span>pubblica. <span class=\"_ _3b\"> </span>Analo<span class=\"_ _1\"></span>go <span class=\"_ _3b\"> </span>approccio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>adottato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"> </span>garanzie <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>eleggibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>fini<span class=\"_ _1\"></span> prudenziali. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-683": {
   "value": "10 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fondi per rischi ed on<span class=\"_ _1\"></span>eri </span></span>Fondi per rischi ed oneri a fronte di impegni e ga<span class=\"_ _1\"></span>ranzie rilasciate<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>sottovoce <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>accoglie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rilevati <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> degli <span class=\"_ _29\"></span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>erogare<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>alle <span class=\"_ _29\"></span>garanzie <span class=\"_ _29\"></span>rilasciate <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appli<span class=\"_ _1\"></span>cazione delle <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>sull\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>ai <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>fattis<span class=\"_ _1\"></span>pecie <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>adottate, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>linea<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>principio, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e medesime <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>allocazione <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>stadi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>creditizio <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa esposte con <span class=\"_ _1\"></span>riferimento alle atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al costo <span class=\"_ _1\"></span>ammortizzato o <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> con <span class=\"_ _1\"></span>impatto sulla redditivit\u00e0 complessi<span class=\"_ _1\"></span>va. Altri fondi per rischi ed oneri<span class=\"_ _1\"></span> I fondi <span class=\"_ _1\"></span>per rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>accolgono <span class=\"_ _1\"></span>gli acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _1\"></span>effettuati a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di ob<span class=\"_ _1\"></span>bligazioni <span class=\"_ _1\"></span>legali o <span class=\"_ _1\"></span>riferiti <span class=\"_ _1\"></span>a rapporti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro, <span class=\"_ _1\"></span>oppure <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contenziosi, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>fiscali, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>passati, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali sia probabile l\u2019impiego di risor<span class=\"_ _1\"></span>se economiche per l\u2019adempim<span class=\"_ _1\"></span>ento delle obbligazio<span class=\"_ _1\"></span>ni stesse, purch\u00e9 possa essere effettuata una previsione attendibile del relati<span class=\"_ _1\"></span>vo ammontare.<span class=\"_ _1\"></span> Gli <span class=\"_ _47\"> </span>accantonamenti <span class=\"_ _47\"> </span>rispettano <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>miglior <span class=\"_ _47\"> </span>stima <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri <span class=\"_ _40\"> </span>necessari <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio. <span class=\"_ _3\"></span>Nei <span class=\"_ _3\"></span>casi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>l\u2019effetto <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>aspetto <span class=\"_ _29\"></span>rilevante, <span class=\"_ _3\"></span>gli importi <span class=\"_ _1\"></span>accantonati <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>sottoposti ad <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>considerando <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>scad<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>temporale dell\u2019obbligazione. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>d\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _29\"></span>riflette <span class=\"_ _3b\"> </span>le <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutazioni <span class=\"_ _3b\"> </span>correnti <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>den<span class=\"_ _1\"></span>aro, tenendo conto dei rischi specifici connessi alla pas<span class=\"_ _1\"></span>sivit\u00e0.<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>premi <span class=\"_ _3f\"> </span>anzianit\u00e0 <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>dipendenti <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>curat<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>attuari <span class=\"_ _3f\"> </span>indipendenti <span class=\"_ _3f\"> </span>esterni, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>egue <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>e medesime logiche di calc<span class=\"_ _1\"></span>olo gi\u00e0 descritte p<span class=\"_ _1\"></span>er il fondo <span class=\"_ _1\"></span>di Trattamento di Fin<span class=\"_ _1\"></span>e Rapport<span class=\"_ _1\"></span>o del personale. <span class=\"_ _1\"></span>Gli utili e le perdite attuariali vengono rilevati t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>immediatamente nel conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff3\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento \u00e8 rilevato a <span class=\"_ _1\"></span>Conto Economico. <span class=\"ff2\"> </span>Gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>trascorrere <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019attualizzaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono registrati <span class=\"_ _1\"></span>a Conto Economico tra gli accantonamenti.<span class=\"_ _324\"> </span>Esposizioni creditizie fuori bilancio <span class=\"_ _1\"></span>- garanzie rilasciate<span class=\"_ _1\"></span> ed impegni Le <span class=\"_ _3b\"> </span>espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3b\"> </span>creditiz<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"> </span>fuori <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>rappresentate <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3f\"> </span>garanzie <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>lasciate <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>dagli <span class=\"_ _3b\"> </span>impegni <span class=\"_ _3f\"> </span>ad erogare <span class=\"_ _3b\"> </span>fondi <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>condizioni <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>termini <span class=\"_ _3f\"> </span>predefiniti <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>comport<span class=\"_ _1\"></span>ano <span class=\"_ _3b\"> </span>l\u2019<span class=\"_ _1\"></span>assunzione <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>rischio <span class=\"_ _3f\"> </span>creditizio <span class=\"_ _3f\"> </span>e rientrano nel perimetro delle disposiz<span class=\"_ _1\"></span>ioni in t<span class=\"_ _1\"></span>ema di <span class=\"ff6\">impairment <span class=\"ff5\">previsti dall\u2019IFRS 9.</span></span> Il <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>prima <span class=\"_ _3b\"> </span>iscrizione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"> </span>garanzie <span class=\"_ _3b\"> </span>rilasciate <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>pari <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span>, <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>normalmente <span class=\"_ _3b\"> </span>corrisponde all\u2019importo ricevuto al<span class=\"_ _1\"></span> momento dell\u2019emissione della garanzia<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Successivamente <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>garanzie <span class=\"_ _3\"></span>rilasciate <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>maggiore<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>rilevato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sede <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prima iscrizione, al netto di eventuale quota ammortiz<span class=\"_ _1\"></span>zata, e l\u2019importo stimato<span class=\"_ _1\"></span> per adempiere all\u2019obbligazione.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>attesa <span class=\"_ _3\"></span>sono uti<span class=\"_ _1\"></span>lizzate <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>stesse <span class=\"_ _1\"></span>metodologie <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>allocaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stadi <span class=\"_ _3\"></span>di rischio creditiz<span class=\"_ _1\"></span>io previste dall<span class=\"_ _1\"></span>\u2019IFRS 9 <span class=\"_ _1\"></span>e gi\u00e0 descritt<span class=\"_ _1\"></span>e nell\u2019ambito<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>parte \u201c3 <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate </span>al <span class=\"_ _2c\"> </span>costo  ammortizzato\u201d <span class=\"_ _2c\"> </span>e  \u201c2 <span class=\"_ _2c\"> </span>\u2013<span class=\"ff2\">  Attivit\u00e0 <span class=\"_ _2c\"> </span>finanziarie  valutate <span class=\"_ _2d\"> </span>al  <span class=\"ff6\">fair <span class=\"_ _2c\"> </span>value  </span>con <span class=\"_ _2c\"> </span>impatto  sulla <span class=\"_ _2c\"> </span>redditivit\u00e0 </span>complessiva\u201d <span class=\"_ _3b\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>parte <span class=\"_ _3b\"> </span>\u201c16 <span class=\"_ _3f\"> </span>\u2013<span class=\"ff2\"> <span class=\"_ _3b\"> </span>Altre <span class=\"_ _3b\"> </span>informazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3b\"> </span>Modalit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>determinazione <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"> </span>perdite <span class=\"_ _3b\"> </span>di </span>valore di attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie (<span class=\"ff6\">impairment<span class=\"ff5\">)\u201d.<span class=\"_ _1\"></span></span></span> Come <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>nella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>\u201c10 \u2013<span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Fondi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>oneri\u201d, <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>fondi <span class=\"_ _2\"></span>correlati <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>svalutazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>garanzie </span></span>rilasciate ed impegni <span class=\"_ _0\"></span>ad erogare fondi sono iscritti n<span class=\"_ _0\"></span>ella voce di <span class=\"_ _0\"></span>stato patrimoniale \u201c100. Fondi <span class=\"_ _0\"></span>per rischi e oneri: a) <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>egni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>garanz<span class=\"_ _1\"></span>ie ri<span class=\"_ _1\"></span>la<span class=\"ff5\">sciat<span class=\"_ _1\"></span>e\u201d, in <span class=\"_ _1\"></span>conformi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>contenute <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>Circo<span class=\"_ _1\"></span>lare n. <span class=\"_ _1\"></span>26<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span>Banca <span class=\"_ _3\"></span>d\u2019Italia; <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contropartita <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>\u201c200. <span class=\"_ _3\"></span>Accantonamenti <span class=\"_ _3\"></span>netti <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per rischi e oneri: a) impegni e garanzi<span class=\"_ _1\"></span>e rilasciate\u201d.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-719": {
   "value": "10 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Fondi per rischi ed on<span class=\"_ _1\"></span>eri </span></span>Fondi per rischi ed oneri a fronte di impegni e ga<span class=\"_ _1\"></span>ranzie rilasciate<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>sottovoce <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>fondi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>esame <span class=\"_ _1\"></span>accoglie <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rilevati <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> degli <span class=\"_ _29\"></span>impegni <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>erogare<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ed <span class=\"_ _3b\"></span>alle <span class=\"_ _29\"></span>garanzie <span class=\"_ _29\"></span>rilasciate <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appli<span class=\"_ _1\"></span>cazione delle <span class=\"_ _3\"></span>regole <span class=\"_ _3\"></span>sull\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> <span class=\"_ _3\"></span></span></span>ai <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>dell\u2019IFRS <span class=\"_ _3\"></span>9. <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>fattis<span class=\"_ _1\"></span>pecie <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>adottate, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>linea<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>principio, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e medesime <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>allocazione <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>stadi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2\"></span>creditizio <span class=\"_ _2\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage</span>) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>attesa esposte con <span class=\"_ _1\"></span>riferimento alle atti<span class=\"_ _1\"></span>vit\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al costo <span class=\"_ _1\"></span>ammortizzato o <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> con <span class=\"_ _1\"></span>impatto sulla redditivit\u00e0 complessi<span class=\"_ _1\"></span>va. Altri fondi per rischi ed oneri<span class=\"_ _1\"></span> I fondi <span class=\"_ _1\"></span>per rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>accolgono <span class=\"_ _1\"></span>gli acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _1\"></span>effettuati a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di ob<span class=\"_ _1\"></span>bligazioni <span class=\"_ _1\"></span>legali o <span class=\"_ _1\"></span>riferiti <span class=\"_ _1\"></span>a rapporti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro, <span class=\"_ _1\"></span>oppure <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contenziosi, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>fiscali, <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>passati, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali sia probabile l\u2019impiego di risor<span class=\"_ _1\"></span>se economiche per l\u2019adempim<span class=\"_ _1\"></span>ento delle obbligazio<span class=\"_ _1\"></span>ni stesse, purch\u00e9 possa essere effettuata una previsione attendibile del relati<span class=\"_ _1\"></span>vo ammontare.<span class=\"_ _1\"></span> Gli <span class=\"_ _47\"> </span>accantonamenti <span class=\"_ _47\"> </span>rispettano <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>miglior <span class=\"_ _47\"> </span>stima <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>flussi <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cassa <span class=\"_ _47\"> </span>futuri <span class=\"_ _40\"> </span>necessari <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>esistente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio. <span class=\"_ _3\"></span>Nei <span class=\"_ _3\"></span>casi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>l\u2019effetto <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>aspetto <span class=\"_ _29\"></span>rilevante, <span class=\"_ _3\"></span>gli importi <span class=\"_ _1\"></span>accantonati <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>sottoposti ad <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>considerando <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>scad<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>temporale dell\u2019obbligazione. <span class=\"_ _3b\"></span>Il <span class=\"_ _29\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>d\u2019attualiz<span class=\"_ _1\"></span>zazione <span class=\"_ _29\"></span>riflette <span class=\"_ _3b\"> </span>le <span class=\"_ _29\"></span>va<span class=\"_ _1\"></span>lutazioni <span class=\"_ _3b\"> </span>correnti <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>den<span class=\"_ _1\"></span>aro, tenendo conto dei rischi specifici connessi alla pas<span class=\"_ _1\"></span>sivit\u00e0.<span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>premi <span class=\"_ _3f\"> </span>anzianit\u00e0 <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>dipendenti <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>curat<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>attuari <span class=\"_ _3f\"> </span>indipendenti <span class=\"_ _3f\"> </span>esterni, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>egue <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>e medesime logiche di calc<span class=\"_ _1\"></span>olo gi\u00e0 descritte p<span class=\"_ _1\"></span>er il fondo <span class=\"_ _1\"></span>di Trattamento di Fin<span class=\"_ _1\"></span>e Rapport<span class=\"_ _1\"></span>o del personale. <span class=\"_ _1\"></span>Gli utili e le perdite attuariali vengono rilevati t<span class=\"_ _1\"></span>utti <span class=\"_ _1\"></span>immediatamente nel conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff3\"> </span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> L\u2019accantonamento \u00e8 rilevato a <span class=\"_ _1\"></span>Conto Economico. <span class=\"ff2\"> </span>Gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>trascorrere <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019attualizzaz<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>fut<span class=\"_ _1\"></span>uri di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono registrati <span class=\"_ _1\"></span>a Conto Economico tra gli accantonamenti.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "11 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne I <span class=\"_ _3b\"></span><span class=\"ff6 ls0\">Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>banche<span class=\"ff2\">, <span class=\"_ _3b\"></span>i <span class=\"_ _3b\"> </span></span>Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela<span class=\"ff2\"> <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span></span>Titoli <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>circolazione<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>ricomprendono <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>varie <span class=\"_ _3b\"> </span>forme <span class=\"_ _3b\"> </span>di </span></span>provvista <span class=\"_ _1\"></span>interbancaria e <span class=\"_ _1\"></span>con clientela, <span class=\"_ _1\"></span>le operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _1\"></span>pronti <span class=\"_ _1\"></span>contro termine <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>obbligo di <span class=\"_ _1\"></span>riacquisto<span class=\"_ _1\"></span> a termine <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _3\"></span>attraverso <span class=\"_ _1\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>deposito, <span class=\"_ _3\"></span>titoli obbli<span class=\"_ _1\"></span>gazionari <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>di ra<span class=\"ls0\">ccolta <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>circolazione, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>riacquistati. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>debiti <span class=\"_ _3\"></span>iscritti </span>dall\u2019impresa in qualit\u00e0 di locatar<span class=\"_ _1\"></span>io nell\u2019ambito di operazioni di leas<span class=\"_ _3\"></span><span class=\"ff2\">ing. </span>Criteri di iscrizione La  prima  iscrizione  di<span class=\"_ _0\"></span>  tali <span class=\"_ _2c\"> </span>passivit\u00e0  finanziarie  avviene <span class=\"_ _2c\"> </span>alla  data  di  sottoscrizione  de<span class=\"_ _0\"></span>l  contratto,  che normalmente coincide <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>momento della <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>cezione delle <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>raccolte o della <span class=\"_ _2\"></span>emiss<span class=\"_ _1\"></span>ione dei <span class=\"_ _0\"></span>titoli di debito.  La <span class=\"_ _3d\"> </span>prima <span class=\"_ _3d\"> </span>iscrizione <span class=\"_ _3d\"> </span>\u00e8  effettuata <span class=\"_ _3d\"> </span>sulla<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>base <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value</span> <span class=\"_ _3d\"> </span>delle  p<span class=\"_ _1\"></span>assivit\u00e0, <span class=\"_ _3d\"> </span>normalmente  pa<span class=\"_ _1\"></span>ri all\u2019ammontare <span class=\"_ _3b\"> </span>incassato <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>prezzo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>emissione, <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>costi/proventi <span class=\"_ _3b\"> </span>aggiuntivi direttamente attribuibili alla singol<span class=\"_ _1\"></span>a operazione di provvis<span class=\"_ _1\"></span>ta o di emissione.<span class=\"_ _1\"></span> Criteri di valutazione Dopo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _1\"></span>zzato <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>ivo. <span class=\"_ _1\"></span>Fanno <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>temporale risulta <span class=\"_ _29\"></span>trascurabile, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rimangono <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>incassat<span class=\"_ _1\"></span>o. <span class=\"_ _29\"></span>I <span class=\"_ _29\"></span>debiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>vengono <span class=\"_ _29\"></span>rivalutati quando <span class=\"_ _3d\"> </span>vi <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span><span class=\"ff6\">l<span class=\"_ _1\"></span>ease <span class=\"_ _40\"> </span>modification</span> <span class=\"_ _40\"> </span>(e.g. <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>modifica <span class=\"_ _3d\"> </span>del <span class=\"_ _40\"> </span>perimetro <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>contratto), <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>\u00e8 contabilizzata/cons<span class=\"_ _1\"></span>iderata come contratto separato.<span class=\"_ _1\"></span> Criteri di cancellazione Le passivit\u00e0 finanziarie sono cancellate dal bilancio quando risult<span class=\"_ _1\"></span>ano scadute o estinte. La cancellazione avviene anche in presenza di riacquisto<span class=\"_ _1\"></span> di titoli obbligazionari precedentemen<span class=\"_ _1\"></span>te emessi; la differenza tra valore <span class=\"_ _2c\"> </span>contabile  della <span class=\"_ _2c\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2c\"> </span>e  l\u2019ammon<span class=\"ff2\">tare <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>orrisposto  per <span class=\"_ _2d\"> </span>acquista<span class=\"_ _1\"></span>rla <span class=\"_ _2c\"> </span>viene  registrata <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>Cont<span class=\"_ _1\"></span>o </span>Economico. Il <span class=\"_ _3\"></span>ricollocamento <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _29\"></span>riacquisto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerato <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>una nuova emissione con iscrizione al nuovo<span class=\"_ _1\"></span> prezzo di collocamento.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "11 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne I <span class=\"_ _3b\"></span><span class=\"ff6 ls0\">Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>banche<span class=\"ff2\">, <span class=\"_ _3b\"></span>i <span class=\"_ _3b\"> </span></span>Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela<span class=\"ff2\"> <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span></span>Titoli <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>circolazione<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>ricomprendono <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>varie <span class=\"_ _3b\"> </span>forme <span class=\"_ _3b\"> </span>di </span></span>provvista <span class=\"_ _1\"></span>interbancaria e <span class=\"_ _1\"></span>con clientela, <span class=\"_ _1\"></span>le operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _1\"></span>pronti <span class=\"_ _1\"></span>contro termine <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>obbligo di <span class=\"_ _1\"></span>riacquisto<span class=\"_ _1\"></span> a termine <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _3\"></span>attraverso <span class=\"_ _1\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>deposito, <span class=\"_ _3\"></span>titoli obbli<span class=\"_ _1\"></span>gazionari <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>di ra<span class=\"ls0\">ccolta <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>circolazione, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>riacquistati. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>debiti <span class=\"_ _3\"></span>iscritti </span>dall\u2019impresa in qualit\u00e0 di locatar<span class=\"_ _1\"></span>io nell\u2019ambito di operazioni di leas<span class=\"_ _3\"></span><span class=\"ff2\">ing. </span>Criteri di iscrizione La  prima  iscrizione  di<span class=\"_ _0\"></span>  tali <span class=\"_ _2c\"> </span>passivit\u00e0  finanziarie  avviene <span class=\"_ _2c\"> </span>alla  data  di  sottoscrizione  de<span class=\"_ _0\"></span>l  contratto,  che normalmente coincide <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>momento della <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>cezione delle <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>raccolte o della <span class=\"_ _2\"></span>emiss<span class=\"_ _1\"></span>ione dei <span class=\"_ _0\"></span>titoli di debito.  La <span class=\"_ _3d\"> </span>prima <span class=\"_ _3d\"> </span>iscrizione <span class=\"_ _3d\"> </span>\u00e8  effettuata <span class=\"_ _3d\"> </span>sulla<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>base <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value</span> <span class=\"_ _3d\"> </span>delle  p<span class=\"_ _1\"></span>assivit\u00e0, <span class=\"_ _3d\"> </span>normalmente  pa<span class=\"_ _1\"></span>ri all\u2019ammontare <span class=\"_ _3b\"> </span>incassato <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>prezzo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>emissione, <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>costi/proventi <span class=\"_ _3b\"> </span>aggiuntivi direttamente attribuibili alla singol<span class=\"_ _1\"></span>a operazione di provvis<span class=\"_ _1\"></span>ta o di emissione.<span class=\"_ _1\"></span> Criteri di valutazione Dopo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _1\"></span>zzato <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>ivo. <span class=\"_ _1\"></span>Fanno <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>temporale risulta <span class=\"_ _29\"></span>trascurabile, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rimangono <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>incassat<span class=\"_ _1\"></span>o. <span class=\"_ _29\"></span>I <span class=\"_ _29\"></span>debiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>vengono <span class=\"_ _29\"></span>rivalutati quando <span class=\"_ _3d\"> </span>vi <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span><span class=\"ff6\">l<span class=\"_ _1\"></span>ease <span class=\"_ _40\"> </span>modification</span> <span class=\"_ _40\"> </span>(e.g. <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>modifica <span class=\"_ _3d\"> </span>del <span class=\"_ _40\"> </span>perimetro <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>contratto), <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>\u00e8 contabilizzata/cons<span class=\"_ _1\"></span>iderata come contratto separato.<span class=\"_ _1\"></span> Criteri di cancellazione Le passivit\u00e0 finanziarie sono cancellate dal bilancio quando risult<span class=\"_ _1\"></span>ano scadute o estinte. La cancellazione avviene anche in presenza di riacquisto<span class=\"_ _1\"></span> di titoli obbligazionari precedentemen<span class=\"_ _1\"></span>te emessi; la differenza tra valore <span class=\"_ _2c\"> </span>contabile  della <span class=\"_ _2c\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2c\"> </span>e  l\u2019ammon<span class=\"ff2\">tare <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>orrisposto  per <span class=\"_ _2d\"> </span>acquista<span class=\"_ _1\"></span>rla <span class=\"_ _2c\"> </span>viene  registrata <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>Cont<span class=\"_ _1\"></span>o </span>Economico. Il <span class=\"_ _3\"></span>ricollocamento <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _29\"></span>riacquisto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerato <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>una nuova emissione con iscrizione al nuovo<span class=\"_ _1\"></span> prezzo di collocamento.<span class=\"_ _324\"> </span>Pronti contro termine, prestito titoli e<span class=\"_ _1\"></span> riporti Le operazioni di pronti contro <span class=\"_ _0\"></span>termine o di <span class=\"_ _0\"></span>riporto, con cui il Gruppo <span class=\"_ _0\"></span>vende a terzi dei titoli con <span class=\"_ _0\"></span>l'obbligo di riacquisto <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>stessi <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>scadenza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3\"></span>operazioni <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>pred<span class=\"_ _1\"></span>eterminato, <span class=\"_ _3\"></span>vengono<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>nei<span class=\"_ _1\"></span> debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche <span class=\"_ _2\"></span>o verso <span class=\"_ _2\"></span>clientela a <span class=\"_ _2\"></span>seconda della <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oparte. <span class=\"_ _0\"></span>Analogamente, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pronti contro termine o <span class=\"_ _0\"></span>di riporto, con <span class=\"_ _0\"></span>le quali il Gruppo acq<span class=\"_ _0\"></span>uista da terzi de<span class=\"_ _0\"></span>i titoli con <span class=\"_ _0\"></span>l'obbligo di rivendita de<span class=\"_ _0\"></span>gli stessi alla <span class=\"_ _2\"></span>scadenza delle <span class=\"_ _0\"></span>operazioni ad <span class=\"_ _2\"></span>un prezzo <span class=\"_ _0\"></span>predeterminato, <span class=\"_ _0\"></span>sono contabilizzate come <span class=\"_ _0\"></span>crediti vers<span class=\"_ _0\"></span>o banche <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _3b\"> </span>(categoria <span class=\"_ _3b\"> </span>contabile <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>\u201cAttivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>valutate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>costo <span class=\"_ _3b\"> </span>ammortizzato\u201d), <span class=\"_ _3b\"> </span>a seconda <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>controparte. La <span class=\"_ _2\"></span>differenza tra <span class=\"_ _2\"></span>il prezzo <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>onti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>sopra <span class=\"_ _0\"></span>menzionate operazioni <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>contabiliz<span class=\"_ _1\"></span>zata <span class=\"_ _3d\"> </span>come <span class=\"_ _3d\"> </span>interesse <span class=\"_ _3d\"> </span>(passi<span class=\"_ _1\"></span>vo <span class=\"_ _3d\"> </span>o <span class=\"_ _3d\"> </span>attivo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>seconda <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>casi) <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>registr<span class=\"_ _1\"></span>ata <span class=\"_ _3d\"> </span>per competenza  lun<span class=\"_ _1\"></span>go <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>vita <span class=\"_ _3d\"> </span>dell\u2019operazio<span class=\"_ _1\"></span>ne.  L<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>operazioni <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>presti<span class=\"_ _1\"></span>to <span class=\"_ _3d\"> </span>titoli <span class=\"_ _3d\"> </span>nelle <span class=\"_ _3d\"> </span>quali <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>garanzia <span class=\"_ _3d\"> </span>\u00e8 rappresentata <span class=\"_ _2d\"> </span>da <span class=\"_ _2c\"> </span>contante <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>entra <span class=\"_ _2d\"> </span>nella <span class=\"_ _2d\"> </span>pi<span class=\"_ _1\"></span>ena <span class=\"_ _2d\"> </span>disponibilit\u00e0 <span class=\"_ _2c\"> </span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>pr<span class=\"_ _1\"></span>estatore <span class=\"_ _2d\"> </span>vengono rilevate in bilancio come le anzidette operaz<span class=\"_ _1\"></span>ioni di pr<span class=\"_ _1\"></span>onti contro termine.<span class=\"_ _1\"></span> Nel <span class=\"_ _3f\"> </span>caso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>op<span class=\"_ _1\"></span>erazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>estito <span class=\"_ _2d\"> </span>titoli <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>garanzia <span class=\"_ _2d\"> </span>costituita<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>altri <span class=\"_ _2d\"> </span>titoli, <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>vvero <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>enza <span class=\"_ _3f\"> </span>garanzia, <span class=\"_ _2d\"> </span>il prestatore <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>estatario <span class=\"_ _0\"></span>continuano <span class=\"_ _2\"></span>a rilevare <span class=\"_ _2\"></span>nell\u2019attivo dello <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>pat<span class=\"_ _1\"></span>rimoniale, <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spettivamente, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>titolo oggetto <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>prestito<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>quello <span class=\"_ _3b\"> </span>eventualm<span class=\"_ _1\"></span>ente <span class=\"_ _3b\"></span>dato <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>garanzia. <span class=\"_ _3b\"> </span>La <span class=\"_ _3b\"></span>remunerazione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>tale<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>operat<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _3b\"></span>\u00e8 rilevata <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>prestatore <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>40. <span class=\"_ _1\"></span>Commiss<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>attive\u201d <span class=\"_ _3\"></span>e dal <span class=\"_ _3\"></span>prestatario <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>voce \u201c50<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Commissio<span class=\"_ _1\"></span>ni passive\u201d.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-720": {
   "value": "11 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al costo ammortizzato<span class=\"_ _1\"></span> </span></span>Criteri di classificazio<span class=\"_ _1\"></span>ne I <span class=\"_ _3b\"></span><span class=\"ff6 ls0\">Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>banche<span class=\"ff2\">, <span class=\"_ _3b\"></span>i <span class=\"_ _3b\"> </span></span>Debiti <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela<span class=\"ff2\"> <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span></span>Titoli <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>circolazione<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>ricomprendono <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>varie <span class=\"_ _3b\"> </span>forme <span class=\"_ _3b\"> </span>di </span></span>provvista <span class=\"_ _1\"></span>interbancaria e <span class=\"_ _1\"></span>con clientela, <span class=\"_ _1\"></span>le operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _1\"></span>pronti <span class=\"_ _1\"></span>contro termine <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>obbligo di <span class=\"_ _1\"></span>riacquisto<span class=\"_ _1\"></span> a termine <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>uata <span class=\"_ _3\"></span>attraverso <span class=\"_ _1\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>deposito, <span class=\"_ _3\"></span>titoli obbli<span class=\"_ _1\"></span>gazionari <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>di ra<span class=\"ls0\">ccolta <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>circolazione, <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>riacquistati. <span class=\"_ _1\"></span>Sono <span class=\"_ _3\"></span>inoltre <span class=\"_ _1\"></span>inclusi <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>debiti <span class=\"_ _3\"></span>iscritti </span>dall\u2019impresa in qualit\u00e0 di locatar<span class=\"_ _1\"></span>io nell\u2019ambito di operazioni di leas<span class=\"_ _3\"></span><span class=\"ff2\">ing. </span>Criteri di iscrizione La  prima  iscrizione  di<span class=\"_ _0\"></span>  tali <span class=\"_ _2c\"> </span>passivit\u00e0  finanziarie  avviene <span class=\"_ _2c\"> </span>alla  data  di  sottoscrizione  de<span class=\"_ _0\"></span>l  contratto,  che normalmente coincide <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>momento della <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>cezione delle <span class=\"_ _0\"></span>somme <span class=\"_ _0\"></span>raccolte o della <span class=\"_ _2\"></span>emiss<span class=\"_ _1\"></span>ione dei <span class=\"_ _0\"></span>titoli di debito.  La <span class=\"_ _3d\"> </span>prima <span class=\"_ _3d\"> </span>iscrizione <span class=\"_ _3d\"> </span>\u00e8  effettuata <span class=\"_ _3d\"> </span>sulla<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>base <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span><span class=\"ff6\">fair <span class=\"_ _3d\"> </span>value</span> <span class=\"_ _3d\"> </span>delle  p<span class=\"_ _1\"></span>assivit\u00e0, <span class=\"_ _3d\"> </span>normalmente  pa<span class=\"_ _1\"></span>ri all\u2019ammontare <span class=\"_ _3b\"> </span>incassato <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>prezzo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>emissione, <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>costi/proventi <span class=\"_ _3b\"> </span>aggiuntivi direttamente attribuibili alla singol<span class=\"_ _1\"></span>a operazione di provvis<span class=\"_ _1\"></span>ta o di emissione.<span class=\"_ _1\"></span> Criteri di valutazione Dopo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>engono <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _1\"></span>zzato <span class=\"_ _3\"></span>col <span class=\"_ _3\"></span>metodo del tas<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse <span class=\"_ _1\"></span>effett<span class=\"_ _1\"></span>ivo. <span class=\"_ _1\"></span>Fanno <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _1\"></span>temporale risulta <span class=\"_ _29\"></span>trascurabile, <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>rimangono <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>incassat<span class=\"_ _1\"></span>o. <span class=\"_ _29\"></span>I <span class=\"_ _29\"></span>debiti <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>vengono <span class=\"_ _29\"></span>rivalutati quando <span class=\"_ _3d\"> </span>vi <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span><span class=\"ff6\">l<span class=\"_ _1\"></span>ease <span class=\"_ _40\"> </span>modification</span> <span class=\"_ _40\"> </span>(e.g. <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>modifica <span class=\"_ _3d\"> </span>del <span class=\"_ _40\"> </span>perimetro <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>contratto), <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>\u00e8 contabilizzata/cons<span class=\"_ _1\"></span>iderata come contratto separato.<span class=\"_ _1\"></span> Criteri di cancellazione Le passivit\u00e0 finanziarie sono cancellate dal bilancio quando risult<span class=\"_ _1\"></span>ano scadute o estinte. La cancellazione avviene anche in presenza di riacquisto<span class=\"_ _1\"></span> di titoli obbligazionari precedentemen<span class=\"_ _1\"></span>te emessi; la differenza tra valore <span class=\"_ _2c\"> </span>contabile  della <span class=\"_ _2c\"> </span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2c\"> </span>e  l\u2019ammon<span class=\"ff2\">tare <span class=\"_ _2c\"> </span>c<span class=\"_ _1\"></span>orrisposto  per <span class=\"_ _2d\"> </span>acquista<span class=\"_ _1\"></span>rla <span class=\"_ _2c\"> </span>viene  registrata <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>Cont<span class=\"_ _1\"></span>o </span>Economico. Il <span class=\"_ _3\"></span>ricollocamento <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _29\"></span>riacquisto <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>considerato <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>una nuova emissione con iscrizione al nuovo<span class=\"_ _1\"></span> prezzo di collocamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 12 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Passivit\u00e0 finanziarie di<span class=\"_ _1\"></span> negoziazione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Criteri di iscrizione e classif<span class=\"_ _1\"></span>icazione Gli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>imputati <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>questa <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sottoscrizione <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>emissione a <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>senza <span class=\"_ _1\"></span>considerare <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>proventi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>transazione direttamente imputabili agli s<span class=\"_ _1\"></span>tessi. Sono iscritti in questa voce, in parti<span class=\"_ _1\"></span>colare, gli strumenti derivati di negoziazio<span class=\"_ _1\"></span>ne con <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _1\"></span></span> negativo.<span class=\"ff3\"> </span>Criteri di valutazione e di rilevaz<span class=\"_ _1\"></span>ione delle componenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"_ _1\"></span></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>regis<span class=\"_ _1\"></span>trazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _3\"></span>effetti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Conto Economico. Criteri di cancellazione Le <span class=\"_ _3\"></span><span class=\"ff6\">Passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>detenute <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>negoziazione</span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>cancellate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>scadono <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti contrattuali <span class=\"_ _3d\"> </span>sui  relativ<span class=\"_ _1\"></span>i  fluss<span class=\"_ _1\"></span>i  finanziari<span class=\"_ _1\"></span>  o <span class=\"_ _3d\"> </span>quando  l<span class=\"_ _1\"></span>a  pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3d\"> </span>finanziaria  \u00e8 <span class=\"_ _3d\"> </span>ceduta <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>trasferimento sostanziale di tutti i rischi ed i benefici d<span class=\"_ _1\"></span>erivanti dalla propriet\u00e0 della <span class=\"_ _1\"></span>stessa.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-721": {
   "value": "14 <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Operazioni in valuta<span class=\"_ _1\"></span> </span></span>Criteri di iscrizione Le operazioni <span class=\"_ _1\"></span>in va<span class=\"_ _1\"></span>luta estera <span class=\"_ _1\"></span>sono contab<span class=\"_ _1\"></span>ilizzate <span class=\"_ _1\"></span>al momento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>rilevazione iniz<span class=\"_ _1\"></span>iale, in <span class=\"_ _1\"></span>divisa di <span class=\"_ _1\"></span>conto, applicando all\u2019importo i<span class=\"_ _1\"></span>n valuta estera il tasso di cambio in vigore alla data dell\u2019operaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Criteri di valutazione A ogni chiusura di bilancio o di <span class=\"_ _1\"></span>situazione infrannuale le poste di bilancio<span class=\"_ _1\"></span> in valuta sono cos\u00ec va<span class=\"_ _1\"></span>lutate:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le poste monetarie sono c<span class=\"_ _1\"></span>onvertite al tasso di <span class=\"_ _1\"></span>cambio alla data di chiusura;<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _2c\"> </span>poste  non <span class=\"_ _2d\"> </span>monetari<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>valutate  al <span class=\"_ _2d\"> </span>costo <span class=\"_ _2c\"> </span>sono  conversione <span class=\"_ _2d\"> </span>al  tasso <span class=\"_ _2d\"> </span>di  cambio <span class=\"_ _2d\"> </span>alla  data </span></span>dell\u2019operazione;<span class=\"ff2\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le poste <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>monetarie valutate <span class=\"_ _2\"></span>al <span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>sono co<span class=\"_ _0\"></span>nvertite al <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so di <span class=\"_ _2\"></span>cambio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alla data <span class=\"_ _2\"></span>di chiusura. </span></span>Criteri di rilevazione delle compo<span class=\"_ _1\"></span>nenti reddituali<span class=\"_ _1\"></span> Le <span class=\"_ _3f\"> </span>differenze <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>derivano <span class=\"_ _2d\"> </span>dal <span class=\"_ _2d\"> </span>regolamento <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>el<span class=\"_ _1\"></span>ementi <span class=\"_ _2d\"> </span>monetari <span class=\"_ _2d\"> </span>o <span class=\"_ _3f\"> </span>dalla <span class=\"_ _2d\"> </span>conversione <span class=\"_ _2d\"> </span>di elementi monetari <span class=\"_ _2\"></span>a tassi <span class=\"_ _0\"></span>diversi da <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>di conversione<span class=\"_ _0\"></span> iniziali, <span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conversione de<span class=\"_ _0\"></span>l bilancio <span class=\"_ _0\"></span>precedente, sono rilevate nel Conto Economico del perio<span class=\"_ _1\"></span>do in cui sorgono.<span class=\"_ _1\"></span> Quando un uti<span class=\"_ _1\"></span>le o <span class=\"_ _1\"></span>una perdita <span class=\"_ _1\"></span>relativi ad <span class=\"_ _1\"></span>un elemento <span class=\"_ _1\"></span>non monetario <span class=\"_ _1\"></span>sono rilevati <span class=\"_ _1\"></span>a patrimonio <span class=\"_ _1\"></span>netto, la differenza <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>elemento \u00e8 <span class=\"_ _2\"></span>rilevata anch\u2019essa <span class=\"_ _2\"></span>a patrimonio. <span class=\"_ _2\"></span>Per contro, <span class=\"_ _2\"></span>quando un <span class=\"_ _2\"></span>utile o <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _2\"></span>rilevati <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>conto e<span class=\"_ _0\"></span>conomico <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>relativa <span class=\"_ _2\"></span>differenz<span class=\"_ _1\"></span>a cambio. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "Cassa e disponibilit\u00e0 liquide<span class=\"_ _1\"></span> La voce comprende <span class=\"_ _0\"></span>le valute <span class=\"_ _0\"></span>aventi corso legale, comprese <span class=\"_ _0\"></span>le banconote <span class=\"_ _0\"></span>e le mone<span class=\"_ _0\"></span>te divisionali estere, i <span class=\"_ _3\"></span>conti <span class=\"_ _3\"></span>correnti <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>depos<span class=\"_ _1\"></span>iti <span class=\"_ _3\"></span>\u201ca <span class=\"_ _3\"></span>vista<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Banche <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>entrali, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _29\"></span><span class=\"ff2\">o<span class=\"_ _1\"></span>bbligatoria, </span>nonch\u00e9 <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span>\u201ca vista\u201d <span class=\"_ _2\"></span>verso <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>banche. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>quest\u2019<span class=\"_ _1\"></span>ultima <span class=\"_ _2\"></span>definiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>rientr<span class=\"_ _1\"></span>ano <span class=\"_ _2\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>possono essere <span class=\"_ _0\"></span>ritirate in <span class=\"_ _0\"></span>qualsiasi momento <span class=\"_ _0\"></span>senza preavviso o <span class=\"_ _2\"></span>con un preavviso <span class=\"_ _0\"></span>di 24 <span class=\"_ _0\"></span>ore o <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> un <span class=\"_ _0\"></span>giorno lavorativo.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>is<span class=\"_ _1\"></span>critta <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>facciale. <span class=\"_ _3\"></span>Per <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>divis<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>estere <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>facciale <span class=\"_ _3\"></span>viene <span class=\"_ _29\"></span>convertito <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>al cambio di chiusura della data <span class=\"_ _1\"></span>di fine periodo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "Cassa e disponibilit\u00e0 liquide<span class=\"_ _1\"></span> La voce comprende <span class=\"_ _0\"></span>le valute <span class=\"_ _0\"></span>aventi corso legale, comprese <span class=\"_ _0\"></span>le banconote <span class=\"_ _0\"></span>e le mone<span class=\"_ _0\"></span>te divisionali estere, i <span class=\"_ _3\"></span>conti <span class=\"_ _3\"></span>correnti <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>depos<span class=\"_ _1\"></span>iti <span class=\"_ _3\"></span>\u201ca <span class=\"_ _3\"></span>vista<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>Banche <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>entrali, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>ecc<span class=\"_ _1\"></span>ezione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>erva <span class=\"_ _29\"></span><span class=\"ff2\">o<span class=\"_ _1\"></span>bbligatoria, </span>nonch\u00e9 <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span>\u201ca vista\u201d <span class=\"_ _2\"></span>verso <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>banche. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>quest\u2019<span class=\"_ _1\"></span>ultima <span class=\"_ _2\"></span>definiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>rientr<span class=\"_ _1\"></span>ano <span class=\"_ _2\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>possono essere <span class=\"_ _0\"></span>ritirate in <span class=\"_ _0\"></span>qualsiasi momento <span class=\"_ _0\"></span>senza preavviso o <span class=\"_ _2\"></span>con un preavviso <span class=\"_ _0\"></span>di 24 <span class=\"_ _0\"></span>ore o <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> un <span class=\"_ _0\"></span>giorno lavorativo.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>is<span class=\"_ _1\"></span>critta <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>facciale. <span class=\"_ _3\"></span>Per <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>divis<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>estere <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>facciale <span class=\"_ _3\"></span>viene <span class=\"_ _29\"></span>convertito <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>al cambio di chiusura della data <span class=\"_ _1\"></span>di fine periodo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-684": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-709": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-722": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-733": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-770": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi e dei ricavi<span class=\"ff3\"> </span>I ricavi possono ess<span class=\"_ _1\"></span>ere riconosciuti: \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">in un momento <span class=\"_ _0\"></span>preciso, quando <span class=\"ff5\">l\u2019entit\u00e0 adempie <span class=\"_ _0\"></span>l\u2019obbligazione di fare trasferendo <span class=\"_ _0\"></span>al cliente <span class=\"_ _0\"></span>il bene </span></span></span>o servizio promesso, o \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff5\">nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tempo, <span class=\"_ _0\"></span>mano a <span class=\"_ _2\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019entit\u00e0 <span class=\"_ _0\"></span>adempie l\u2019obbligazione <span class=\"_ _2\"></span>di fare <span class=\"_ _0\"></span>trasferendo <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cliente </span></span>il bene o servizio promesso.<span class=\"_ _1\"></span> Il <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferito quando, <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>acquisisce il <span class=\"_ _2\"></span>controllo. In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">gli <span class=\"_ _0\"></span>interessi <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _2\"></span>pro <span class=\"_ _0\"></span>rata <span class=\"_ _2\"></span>temporis <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _0\"></span>contrattuale </span></span>o di <span class=\"_ _1\"></span>quello effettivo <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o. La vo<span class=\"_ _1\"></span>ce interessi <span class=\"_ _1\"></span>attivi (ov<span class=\"_ _1\"></span>vero interessi <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>i) <span class=\"_ _29\"></span>comprende <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>diff<span class=\"_ _1\"></span>erenziali <span class=\"_ _3b\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>margini, <span class=\"_ _3b\"></span>positivi <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>negativi), <span class=\"_ _29\"></span>maturati <span class=\"_ _29\"></span>sino<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla data di riferimento del bilancio, r<span class=\"_ _1\"></span>elativi a contratti deriva<span class=\"_ _1\"></span>ti finanziari:<span class=\"_ _1\"></span> a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">di co<span class=\"_ _1\"></span>pertura di attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 che generano interessi;<span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">clas<span class=\"_ _1\"></span>sificati nello Stato <span class=\"_ _0\"></span>Patrimoniale nel <span class=\"_ _0\"></span>portafoglio di negoziazione, ma <span class=\"_ _0\"></span>gestionalmente collegati </span></span>ad attivit\u00e0 e/o passivit\u00e0 finanziarie valutat<span class=\"_ _1\"></span>e al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value</span> (<span class=\"ff6\">fair value</span> <span class=\"ff6\">option</span><span class=\"ls16\">);</span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">connessi <span class=\"_ _3b\"> </span>gestionalmente <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _29\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>negoziazione <span class=\"_ _29\"></span>e </span></span>che prevedono la liquidazione di differenzial<span class=\"_ _1\"></span>i o di margini a pi\u00f9 scadenze.<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>evidenzia, <span class=\"_ _2\"></span>inoltre, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>attivi <span class=\"_ _2\"></span>(ovvero <span class=\"_ _2\"></span>interessi <span class=\"_ _0\"></span>passivi) <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>anche l\u2019ammortamento, di <span class=\"_ _0\"></span>competenza dell\u2019esercizio, de<span class=\"_ _0\"></span>lle differenze da <span class=\"_ _0\"></span><span class=\"ff6\">fair-value<span class=\"ff2\"> rilevate con <span class=\"_ _0\"></span>riferimento </span></span>ad <span class=\"_ _2\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>maggiore <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>minore <span class=\"_ _0\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>riconos<span class=\"_ _1\"></span>ciuta alle <span class=\"_ _2\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti e <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>passivit\u00e0 clas<span class=\"_ _0\"></span>sificate <span class=\"_ _2\"></span>fra i <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>circolazione. <span class=\"_ _2\"></span>Tutt<span class=\"_ _1\"></span>avia, in <span class=\"_ _3\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esti<span class=\"_ _1\"></span>nzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>(acquistati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span><span class=\"ff5\">aziendale), <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>eventuale </span>maggior <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>prima <span class=\"_ _3\"></span>iscrizione <span class=\"_ _1\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>lasciato <span class=\"_ _3\"></span>integralmente <span class=\"_ _1\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _3\"></span>in cui <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>estinto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>(voce <span class=\"_ _29\"></span><span class=\"ff6\">R<span class=\"_ _1\"></span>ettifiche/Riprese <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>nette </span>per rischio di credito relativo ad at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie valutate al costo<span class=\"_ _1\"></span> ammortizzato<span class=\"_ _1\"></span><span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>\u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli interessi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mora, <span class=\"_ _0\"></span>eventualmente <span class=\"_ _2\"></span>previsti in <span class=\"_ _2\"></span>via contrattuale, <span class=\"_ _2\"></span>sono contabilizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Conto <span class=\"_ _2\"></span>Economico </span></span>solo al momento del loro effettivo incasso;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i <span class=\"_ _3f\"> </span>dividendi <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>Conto <span class=\"_ _3b\"> </span>Economico <span class=\"_ _3f\"> </span>quando <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>orge <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>dirit<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ceverne <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>pagamento, <span class=\"_ _3f\"> </span>\u00e8 </span></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span>derivanti <span class=\"_ _29\"></span>dagli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>affluir<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l'ammontare <span class=\"_ _3\"></span>pu\u00f2 essere attendibilmente valutat<span class=\"_ _1\"></span>o; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">le <span class=\"_ _29\"></span>commissioni <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>ricavi <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>servizi <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>iscritte, <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>dell\u2019esistenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>accordi <span class=\"_ _29\"></span>contrattuali, <span class=\"_ _29\"></span>nel </span></span>periodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui i <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>prestati. L<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>commissioni <span class=\"_ _3\"></span>considerate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span> fini della determinazione del ta<span class=\"_ _1\"></span>sso effetti<span class=\"_ _1\"></span>vo, sono rilevate tra gli interessi;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff5\">i <span class=\"_ _1\"></span>ricavi o <span class=\"_ _1\"></span>i costi derivanti <span class=\"_ _1\"></span>dall\u2019intermediazione di <span class=\"_ _1\"></span>strumenti finanziari <span class=\"_ _1\"></span>di negoziazione, determinati <span class=\"_ _1\"></span>dalla </span></span>differenza <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il prezzo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>transazione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strumento, <span class=\"_ _3\"></span>vengono ri<span class=\"_ _1\"></span>conosciuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto economico <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019o<span class=\"_ _1\"></span>perazione <span class=\"_ _29\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determinabile <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>a </span></span>parametri <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>transazioni <span class=\"_ _29\"></span>recenti <span class=\"_ _29\"></span>osservabili <span class=\"_ _3b\"></span>sullo <span class=\"_ _29\"></span>stesso <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>lo <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>rumento <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egoziato (livello <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>livello <span class=\"_ _2d\"> </span>2 <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gerarchia <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _2d\"> </span>value</span>). <span class=\"_ _2d\"> </span>Qualora <span class=\"_ _2d\"> </span>questi <span class=\"_ _2d\"> </span>valori <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>siano <span class=\"_ _2d\"> </span>agevolment<span class=\"_ _1\"></span><span class=\"ls116\">e </span>riscontrabili <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>essi <span class=\"_ _3\"></span>presentino <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>ridotta <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>(livello <span class=\"_ _1\"></span>3), <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>strumento <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>nziario <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per un <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rto pari <span class=\"_ _2\"></span>al prez<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _0\"></span>depurato <span class=\"_ _2\"></span>dal margine <span class=\"_ _2\"></span>commerciale;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>rispetto al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>affluisce <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Economic<span class=\"ff5\">o <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>urata de<span class=\"_ _0\"></span>ll\u2019operazione attraverso <span class=\"_ _2\"></span>una progressiva </span>riduzione, <span class=\"_ _3d\"> </span>nel <span class=\"_ _3d\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>valutativ<span class=\"_ _1\"></span>o, <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttore <span class=\"_ _3d\"> </span>correttivo <span class=\"_ _40\"> </span>connesso <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>la  ri<span class=\"_ _1\"></span>dotta <span class=\"_ _3d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3d\"> </span>dello<span class=\"_ _324\"> </span>strumento; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">gli <span class=\"_ _40\"> </span>utili <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _40\"> </span>dalla <span class=\"_ _40\"> </span>negoziazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>di <span class=\"_ _47\"> </span>strumenti <span class=\"_ _3d\"> </span>finanziari <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>riconos<span class=\"_ _1\"></span>ciuti <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>Conto </span></span>Economico <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>momento <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>perfezionamento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>ven<span class=\"_ _0\"></span>dita, <span class=\"_ _47\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>differenza <span class=\"_ _40\"> </span>tra <span class=\"_ _40\"> </span>il corrispettivo pagato o<span class=\"_ _1\"></span> incassato e il valore di iscrizione degli s<span class=\"_ _1\"></span>trumenti stess<span class=\"_ _1\"></span>i; \u2013<span class=\"ff8\"> <span class=\"_ _3d\"> </span><span class=\"ff2\">i ricavi derivanti dalla vendita di <span class=\"_ _0\"></span>attivit\u00e0 non finanziarie <span class=\"_ _0\"></span>sono rilevati al momento <span class=\"_ _0\"></span>del perfezionamento </span></span>della vendita, ovvero quando \u00e8 adempiut<span class=\"_ _1\"></span>a l\u2019obbligazione di fare nei confront<span class=\"_ _1\"></span>i del cliente.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>I <span class=\"_ _8e\"> </span>costi <span class=\"_ _8d\"> </span>sono <span class=\"_ _8e\"> </span>rilevati <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>Conto <span class=\"_ _8e\"> </span>Economico <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8e\"> </span>il <span class=\"_ _8e\"> </span>principio <span class=\"_ _8e\"> </span>della <span class=\"_ _8e\"> </span>competenza; <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>costi <span class=\"_ _8e\"> </span>relativi all\u2019ottenimento <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>l\u2019adem<span class=\"_ _1\"></span>pimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>contratti <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _2d\"> </span>Economico <span class=\"_ _2c\"> </span>nei periodi nei quali <span class=\"_ _0\"></span>sono contabilizzati i relativ<span class=\"_ _0\"></span>i ricavi. Se<span class=\"_ _0\"></span> <span class=\"ff5\">l\u2019associaz<span class=\"_ _1\"></span>ione tra <span class=\"_ _0\"></span>costi e <span class=\"_ _0\"></span>ricavi pu\u00f2 essere <span class=\"_ _0\"></span>effettuata </span>in  modo  generico  e  indiretto,  i  cos<span class=\"_ _1\"></span>ti  sono  iscritti  su  pi\u00f9  periodi  con  procedure  razionali  e  su  base sistematica. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>associati <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>proventi <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>immediatam<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onto economico. Si  evidenzia,  inoltre,  che <span class=\"_ _3d\"> </span>i  costi  relativi <span class=\"_ _3d\"> </span>alle  Contribuzioni  al  Fondo  di  Ris<span class=\"_ _1\"></span>oluzione  (SRM)  e  al  Fo<span class=\"_ _1\"></span>ndo Interbancario di <span class=\"_ _1\"></span>Tutela d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>(DGS) vengono <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>a conto <span class=\"_ _1\"></span>economico nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c180 <span class=\"_ _1\"></span>b) Altre <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pese <span class=\"_ _29\"></span>amministrative<span class=\"_ _1\"></span>\u201d <span class=\"_ _29\"></span>tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019int<span class=\"_ _1\"></span><span class=\"ff2\">erpretazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>IFRIC<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>21 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>comunicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banca </span>d\u2019Italia del <span class=\"_ _1\"></span>19 gennaio <span class=\"_ _1\"></span>2016. In <span class=\"_ _1\"></span>particolare, il <span class=\"_ _1\"></span>contributo (DGS) vi<span class=\"_ _1\"></span>ene contabilizzato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>verificarsi del \u201c<span class=\"_ _1\"></span>fatto vincolante\u201d derivante dalle dispo<span class=\"_ _1\"></span>sizioni del nuovo Statuto<span class=\"_ _1\"></span> del FITD in base a cui il<span class=\"_ _1\"></span> Fondo<span class=\"_ _1\"></span><span class=\"ff2\"> costituis<span class=\"_ _1\"></span>ce risorse </span>finanziarie <span class=\"_ _3b\"> </span>fino, <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>raggiun<span class=\"_ _1\"></span>gimento <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>livello <span class=\"_ _3b\"> </span>obietti<span class=\"_ _1\"></span>vo, <span class=\"_ _3f\"> </span>attraverso <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ibuzioni <span class=\"_ _3b\"> </span>ordinarie <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3b\"> </span>banch<span class=\"_ _1\"></span>e aderenti al 30 settembre di ciascun anno.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-697": {
   "value": "Pagamenti basati su azioni o azioni fantasma<span class=\"_ _1\"></span> Si <span class=\"_ _2\"></span>tratta di <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _2\"></span>come corrispettivo <span class=\"_ _2\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\"></span>lavorativa <span class=\"_ _2\"></span>prestata, <span class=\"_ _2\"></span>regolati con strumenti rappresentativi<span class=\"_ _1\"></span> del capitale, che consistono, <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span><span class=\"ff5\">esempio, nell\u2019assegnazione di:<span class=\"_ _1\"></span></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">diritti a sottoscrivere aumenti di capitale a pagame<span class=\"_ _1\"></span>nto (<span class=\"_ _1\"></span><span class=\"ff6\">stock opt<span class=\"_ _1\"></span>ion</span><span class=\"ls16\">);</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">diritti <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>ricevere <span class=\"_ _3\"></span>azioni <span class=\"_ _29\"></span>o <span class=\"_ _3\"></span>azioni <span class=\"_ _29\"></span>fantasma <span class=\"_ _3\"></span>(cd. <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">phantom <span class=\"_ _3\"></span>shares\u201d<span class=\"_ _1\"></span><span class=\"ff2\">) <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>raggiungimento <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>determinati </span></span></span></span>obiettivi. Ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>contabili, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>basati <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">phantom<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>shares\u201d <span class=\"_ _3\"></span><span class=\"ff2\">adottati <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>Banco </span></span>Desio si <span class=\"_ _0\"></span>configurano come <span class=\"_ _2\"></span>pi<span class=\"_ _1\"></span>ani \"<span class=\"ff6\">cash <span class=\"_ _0\"></span>settled<span class=\"ff5\">\u201d, da <span class=\"_ _0\"></span>rilevare in <span class=\"_ _0\"></span>base al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"_ _1\"></span> <span class=\"ff2\">delle <span class=\"_ _0\"></span>prestazioni lavorative </span></span></span></span>ricevute. In <span class=\"_ _3f\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>stima <span class=\"_ _2d\"> </span>diretta <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>value <span class=\"_ _2d\"> </span></span>delle <span class=\"_ _2d\"> </span>prestazioni <span class=\"_ _3f\"> </span>lavo<span class=\"_ _1\"></span>rative <span class=\"_ _3f\"> </span>ricevute <span class=\"_ _2d\"> </span>in contropartita <span class=\"_ _1\"></span>dell\u2019assegnazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni, <span class=\"_ _3\"></span>\u00e8 possibile <span class=\"_ _1\"></span>misurare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>delle pre<span class=\"_ _1\"></span>stazioni <span class=\"_ _1\"></span>ricevute, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>modo<span class=\"_ _1\"></span> indiretto, <span class=\"_ _1\"></span>facendo <span class=\"_ _1\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span></span>degli <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>rappresentat<span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apitale, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data della <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>ro assegnazione. I piani di<span class=\"_ _0\"></span> incentivazione del <span class=\"_ _0\"></span>personale basati <span class=\"_ _0\"></span>su azioni <span class=\"_ _0\"></span>proprie vengono quindi <span class=\"_ _0\"></span>rilevati a <span class=\"_ _0\"></span>conto economico (voce <span class=\"_ _1\"></span>\u201c19<span class=\"_ _1\"></span>0. <span class=\"_ _3\"></span>a) <span class=\"_ _1\"></span>Spes<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>personale\u201d) <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntropartita <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>corrispo<span class=\"_ _1\"></span>ndente <span class=\"_ _3\"></span>incremento <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>patrimonio netto <span class=\"_ _0\"></span>(voce <span class=\"_ _2\"></span>\u201c10<span class=\"_ _1\"></span>0. <span class=\"_ _0\"></span>c) <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e<span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff5\">oneri\u201d), <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span><span class=\"ff2\">degli strumenti <span class=\"_ _2\"></span>finanziari attribuiti </span></span></span></span>alla data di assegnazione ed in funzio<span class=\"_ _1\"></span>ne del criterio di competenza d<span class=\"_ _1\"></span>ella prestazione lavorativa<span class=\"_ _1\"></span> fornita.<span class=\"_ _1\"></span> In particolare, quando le az<span class=\"_ _1\"></span>ioni assegnate non sono immediatamente \u201cusufr<span class=\"_ _1\"></span>uibili\u201d dal dipendente, ma lo<span class=\"_ _1\"></span> saranno <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>dipendente <span class=\"_ _3\"></span>avr\u00e0 <span class=\"_ _3\"></span>completato <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecifico <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>servizio, <span class=\"_ _3\"></span>l\u2019impresa <span class=\"_ _29\"></span>riconosce <span class=\"_ _3\"></span>il costo, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>corrispetti<span class=\"_ _1\"></span>vo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>prestazione <span class=\"_ _3\"></span>resa, <span class=\"_ _29\"></span>lu<span class=\"_ _1\"></span>ngo <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>maturazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span>dizioni <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>e (\u201c<span class=\"ff6 ls0\">vesting period<span class=\"ff5\">\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>Anche <span class=\"_ _2\"></span>per le <span class=\"_ _2\"></span>societ\u00e0 controllate, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incentivo basati <span class=\"_ _2\"></span>su \u201c<span class=\"ffc\">phantom <span class=\"_ _0\"></span>shares\u201d <span class=\"_ _2\"></span><span class=\"ff2\">della Capogruppo, <span class=\"_ _2\"></span>e non </span></span>su  azioni  proprie,  si <span class=\"_ _2c\"> </span>configurano  come  piani  \u201c<span class=\"ff6\">cash  settled</span>\u201d.  Ai  sensi  de<span class=\"_ _0\"></span>ll\u2019IFRS  2,  nei  rispettivi  bilanci d\u2019impresa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nell\u2019ottica <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>consolidato, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>competenza <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>spese<span class=\"_ _324\"> </span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>controparti<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u201c100. <span class=\"_ _3\"></span>c) <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>fondi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rischi <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a componente <span class=\"_ _1\"></span>cash <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>150. <span class=\"_ _3\"></span>Riserve\u201d per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>compo<span class=\"_ _1\"></span>nente <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>naria) <span class=\"_ _1\"></span>regolata tramite le \u201c<span class=\"ffc\">phantom share<span class=\"_ _1\"></span>s\u201d<span class=\"ff2\"> della Capogruppo.<span class=\"_ _1\"></span> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "Operazioni di aggregazione aziend<span class=\"_ _1\"></span>ale: allocazione del c<span class=\"_ _1\"></span>osto di acquisto<span class=\"_ _1\"></span> Premessa \u00c8 <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>descritto <span class=\"_ _a7\"> </span>il <span class=\"_ _a8\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _a7\"> </span>generale <span class=\"_ _a8\"> </span>ri<span class=\"_ _1\"></span>chiesto <span class=\"_ _a7\"> </span>dall\u2019IFRS <span class=\"_ _a7\"> </span>3 <span class=\"_ _d3\"> </span><span class=\"ff6\">Aggregazioni <span class=\"_ _a7\"> </span>aziendali<span class=\"ff2\"> <span class=\"_ _a7\"> </span>per <span class=\"_ _a7\"> </span>la </span></span>contabilizzazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>ag<span class=\"_ _1\"></span>gregazioni <span class=\"_ _29\"></span>aziendali, <span class=\"_ _3b\"></span>ovvero <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>altri <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _29\"></span>societ\u00e0<span class=\"_ _1\"></span> acquisisce il controllo di <span class=\"_ _1\"></span>una o pi\u00f9 attivit\u00e0 aziendali e preved<span class=\"_ _1\"></span>e il consolidamento delle atti<span class=\"_ _1\"></span>vit\u00e0, passivit\u00e0 e passivit\u00e0 <span class=\"_ _3\"></span>potenziali <span class=\"_ _3\"></span>acquisite<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>rispettivi <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lue, <span class=\"_ _3\"></span>incluse <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>identificabili <span class=\"_ _29\"></span>non gi\u00e0 rilevate nel bilancio dell\u2019impr<span class=\"_ _1\"></span>esa acquisita.<span class=\"ff2\"> </span>Secondo <span class=\"_ _47\"> </span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _47\"> </span>3<span class=\"_ _324\"> </span>93<span class=\"_ _324\"> </span>, <span class=\"_ _47\"> </span>innanzitutt<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>va <span class=\"_ _8d\"> </span>condotta <span class=\"_ _8d\"> </span>l\u2019analisi <span class=\"_ _8d\"> </span>specifica <span class=\"_ _47\"> </span>ri<span class=\"_ _1\"></span>chiesta <span class=\"_ _47\"> </span>per <span class=\"_ _8d\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>delle caratteristiche <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>\u201cAttivit\u00e0 <span class=\"_ _29\"></span>aziendale <span class=\"_ _29\"></span>(o <span class=\"_ _29\"></span>Business)\u201d, <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>perimetro <span class=\"_ _29\"></span>acquisit<span class=\"_ _1\"></span>o, <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>procedere <span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>ndi all\u2019individuazione di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>aggregazione aziendale da <span class=\"_ _0\"></span>contabilizza<span class=\"_ _1\"></span><span class=\"ff2\">re sulla base <span class=\"_ _2\"></span>del cd. A<span class=\"_ _0\"></span>cquisition Method </span>(o metodo dell\u2019acquisizione del controllo).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019entit\u00e0 <span class=\"_ _3b\"> </span>procede <span class=\"_ _3b\"></span>quindi <span class=\"_ _3b\"> </span>all\u2019analis<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>qualitativa <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>caratteristiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>quanto <span class=\"_ _3b\"> </span>acquisito <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>verificare <span class=\"_ _3b\"> </span>la presenza simultanea <span class=\"_ _1\"></span>di i. <span class=\"_ _1\"></span>Fattori di produzione, <span class=\"_ _1\"></span>ii. Processi, iii. Pro<span class=\"_ _1\"></span>duzione come definiti dall<span class=\"_ _1\"></span>\u2019IFRS 3 <span class=\"_ _1\"></span>stesso, in particolare rispetto al<span class=\"_ _1\"></span> concetto di Processo sos<span class=\"_ _1\"></span>tanziale. Successivamente, sulla <span class=\"_ _0\"></span>base dell\u2019Acquisition <span class=\"_ _0\"></span>Method si <span class=\"_ _0\"></span>deve, <span class=\"_ _0\"></span>con riferimento <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di acquisizione <span class=\"_ _0\"></span>del controllo, <span class=\"_ _2c\"> </span>allocare <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>prezzo <span class=\"_ _2c\"> </span>dell\u2019aggregazione <span class=\"_ _2d\"> </span>(Purchase <span class=\"_ _2c\"> </span>Price <span class=\"_ _2c\"> </span>Allocation  \u2013<span class=\"ff2\"> <span class=\"_ _2c\"> </span>PPA) <span class=\"_ _2c\"> </span>rilevando <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>attivit\u00e0 </span>acquisite <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>(anche<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>potenziali) <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>ssunte <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>ev<span class=\"_ _1\"></span>entualmente <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>interessi <span class=\"_ _29\"></span>di minoranza ai relativi fair <span class=\"_ _1\"></span>value, oltre ad identificar<span class=\"_ _1\"></span>e le attivit\u00e0 immaterial<span class=\"_ _1\"></span>i implicite precedentem<span class=\"_ _1\"></span>ente non contabilizzate <span class=\"_ _1\"></span>nella situazione contabile dell\u2019acquis<span class=\"_ _1\"></span>ita. L<span class=\"_ _1\"></span>\u2019eventuale differenza c<span class=\"_ _3\"></span><span class=\"ff2\">he dovesse emergere fra<span class=\"_ _1\"></span> </span>il <span class=\"_ _2\"></span>prezz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pagato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>(misurato anc<span class=\"_ _0\"></span>h\u2019esso <span class=\"_ _2\"></span>al fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>considera<span class=\"_ _1\"></span>ndo <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>\u201ccorrispettivi potenziali\u201d) <span class=\"_ _3f\"> </span>ed <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>fair <span class=\"_ _3f\"> </span>value <span class=\"_ _3f\"> </span>(al <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3b\"> </span>effetti <span class=\"_ _3f\"> </span>fis<span class=\"_ _1\"></span>cali) <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3f\"> </span>acquisite, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>positiva, determina <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>avviamento <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>rilevare <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>voci <span class=\"_ _2d\"> </span>dello <span class=\"_ _3b\"> </span>stato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>pat<span class=\"_ _1\"></span>rimoniale, <span class=\"_ _3f\"> </span>se <span class=\"_ _3f\"> </span>negativa, <span class=\"_ _3f\"> </span>determina <span class=\"_ _3f\"> </span>un<span class=\"_ _324\"> </span> impatto <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>dovr\u00e0 <span class=\"_ _2d\"> </span>essere <span class=\"_ _3f\"> </span>rilevato <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>Conto <span class=\"_ _3f\"> </span>economico <span class=\"_ _2d\"> </span>quale <span class=\"_ _2d\"> </span>componente <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>sitiva <span class=\"_ _2d\"> </span>(cd. <span class=\"_ _3f\"> </span>\u201cbadwil<span class=\"_ _1\"></span>l\u201d <span class=\"_ _3f\"> </span>o avviamento negativo). L\u2019IFRS 3 <span class=\"_ _1\"></span>consente che la <span class=\"_ _1\"></span>definitiva allocazione <span class=\"_ _1\"></span>del costo dell\u2019aggregazione <span class=\"_ _1\"></span>possa essere <span class=\"_ _1\"></span>effettuata entro dodici mesi dalla data di acquis<span class=\"_ _1\"></span>izione.<span class=\"_ _1\"></span> Fair value delle attivit\u00e0 e pas<span class=\"_ _1\"></span>sivit\u00e0 acquisite<span class=\"_ _1\"></span> Nella <span class=\"_ _0\"></span>contabilizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di un\u2019aggreg<span class=\"_ _0\"></span>azione aziendale (cd. <span class=\"_ _2\"></span>business combination), l\u2019entit\u00e0 determina <span class=\"_ _2\"></span>il fair value de<span class=\"_ _0\"></span>lle attivit\u00e0, <span class=\"_ _0\"></span>passivit\u00e0 e <span class=\"_ _2\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 potenziali, <span class=\"_ _0\"></span>il q<span class=\"_ _0\"></span>uale viene<span class=\"_ _0\"></span> rilevato <span class=\"_ _0\"></span>separatamente solo <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>alla data dell\u2019acquisizione, tale valore sodd<span class=\"_ _1\"></span><span class=\"ff2\">isfa i s<span class=\"_ _1\"></span>eguenti criteri: </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">nel <span class=\"_ _3b\"></span>caso <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>ersa <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"> </span>immat<span class=\"_ _1\"></span>eriale, <span class=\"_ _3b\"> </span>sia <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>obabile <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>eventuali <span class=\"_ _3f\"> </span>benefici </span></span>economici futuri affluiscano all\u2019<span class=\"_ _1\"></span>acquirente;<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">nel <span class=\"_ _2d\"> </span>cas<span class=\"_ _1\"></span>o <span class=\"_ _2c\"> </span>di  una <span class=\"_ _2d\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2c\"> </span>diversa  da <span class=\"_ _2d\"> </span>una  passivit\u00e0 <span class=\"_ _2d\"> </span>potenziale  sia <span class=\"_ _2c\"> </span>probabile <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>per  estingue<span class=\"_ _0\"></span>re </span></span>l\u2019obbligazione sar\u00e0 rich<span class=\"_ _0\"></span>iesto l\u2019impieg<span class=\"_ _0\"></span>o di risorse atte <span class=\"_ _0\"></span>a produrre ben<span class=\"_ _0\"></span>efici <span class=\"ff2 ls0\">economici; </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">nel cas<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _1\"></span>immateriale <span class=\"_ _1\"></span>(IAS <span class=\"_ _3\"></span>38) o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>(IAS <span class=\"_ _1\"></span>37), <span class=\"_ _3\"></span>il relat<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue </span></span>possa essere valutato in maniera att<span class=\"_ _1\"></span>endibile. Le <span class=\"_ _3d\"> </span>attivit\u00e0 <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>passivit\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span>devono <span class=\"_ _3d\"> </span>essere <span class=\"_ _3d\"> </span>v<span class=\"_ _1\"></span>alutate <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>fair <span class=\"_ _3d\"> </span>value <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>dell\u2019aggregaz<span class=\"_ _1\"></span>ione aziendale <span class=\"_ _3\"></span>ancorch\u00e9 <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilancio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>acqu<span class=\"_ _1\"></span>isita <span class=\"_ _3\"></span>sia<span class=\"_ _1\"></span>no <span class=\"_ _3\"></span>misurate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>altri <span class=\"_ _29\"></span>criteri. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>quotati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mercati <span class=\"_ _3\"></span>attivi, <span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span>vano <span class=\"_ _1\"></span>applicazione <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>descritte <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>successiva <span class=\"_ _3\"></span>Parte <span class=\"_ _1\"></span>A.4, <span class=\"_ _3\"></span>applicando <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>valutativo <span class=\"_ _1\"></span>interno <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>appropr<span class=\"_ _1\"></span>iato <span class=\"_ _1\"></span>in funzione del singolo strumento considerato.<span class=\"_ _1\"></span> Identificazione delle attivit\u00e0 immateriali<span class=\"_ _1\"></span> In <span class=\"_ _d2\"> </span>base <span class=\"_ _41\"> </span>alle <span class=\"_ _41\"> </span>caratteristiche <span class=\"_ _d2\"> </span>della <span class=\"_ _41\"> </span>realt\u00e0 <span class=\"_ _41\"> </span>aziendale <span class=\"_ _d2\"> </span>acquisita, <span class=\"_ _41\"> </span>si <span class=\"_ _41\"> </span>impongono <span class=\"_ _d2\"> </span>approfondimenti<span class=\"_ _1\"></span> sull\u2019eventualit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>contabilizzare <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>eparatamente <span class=\"_ _3b\"> </span>assets <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>gi\u00e0 <span class=\"_ _3b\"> </span>iscritti <span class=\"_ _3f\"> </span>tra <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>sue <span class=\"_ _3b\"></span>attivit\u00e0, <span class=\"_ _3b\"> </span>quali <span class=\"_ _3f\"> </span>possono essere <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>legate <span class=\"_ _2d\"> </span>ai <span class=\"_ _2d\"> </span>rapporti <span class=\"_ _2d\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>clientela <span class=\"_ _2d\"> </span>(custo<span class=\"_ _1\"></span>mer <span class=\"_ _2d\"> </span>related <span class=\"_ _2d\"> </span>intangible <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>cli<span class=\"_ _1\"></span>ent relationship) e al marketing (brand nam<span class=\"_ _1\"></span>e).<span class=\"_ _1\"></span> Attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>legate <span class=\"_ _2\"></span>al cliente: <span class=\"_ _2\"></span>rientrano <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>categoria <span class=\"_ _2\"></span>delle immobilizzazioni <span class=\"_ _2\"></span>immat<span class=\"_ _1\"></span>eriali <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto, anche <span class=\"_ _3b\"> </span>se <span class=\"_ _3b\"></span>non <span class=\"_ _3b\"> </span>sempre <span class=\"_ _3b\"> </span>deri<span class=\"_ _1\"></span>vanti <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>diritti <span class=\"_ _3b\"> </span>contrattuali <span class=\"_ _3b\"> </span>come <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>immateriali <span class=\"_ _3b\"> </span>legate <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>marketing, possono essere separabili e possono ess<span class=\"_ _1\"></span>ere valutate attendibilment<span class=\"_ _1\"></span>e. Rientrano in questa categoria:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">liste clienti: so<span class=\"_ _1\"></span>no costitui<span class=\"_ _1\"></span>te da tut<span class=\"_ _1\"></span>te le i<span class=\"_ _1\"></span>nformazioni <span class=\"_ _1\"></span>possedute s<span class=\"_ _1\"></span>ui clienti <span class=\"_ _1\"></span>(data <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>contenenti: nomi,<span class=\"_ _1\"></span> </span></span>recapiti, <span class=\"_ _3\"></span>storico <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>ordini, <span class=\"_ _3\"></span>informazioni <span class=\"_ _29\"></span>demografiche, <span class=\"_ _3\"></span>ecc.) <span class=\"_ _3\"></span>che, <span class=\"_ _3\"></span>poich<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>og<span class=\"_ _1\"></span>getto <span class=\"_ _3\"></span>di noleggio <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>scambio, <span class=\"_ _3b\"></span>hanno <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3b\"></span>riconosciuto <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>mercato; <span class=\"_ _3b\"></span>non <span class=\"_ _3b\"></span>possono <span class=\"_ _29\"></span>essere <span class=\"_ _3b\"> </span>considerate immobilizzazioni immateriali <span class=\"_ _2\"></span>se sono <span class=\"_ _2\"></span>considerate cos\u00ec <span class=\"_ _0\"></span>confidenziali <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>nell\u2019accordo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>aggre<span class=\"_ _1\"></span>gazione ne venga vietata la vendita, la l<span class=\"_ _1\"></span>ocazione o altri tipi di scambio;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">contratti con i <span class=\"_ _1\"></span>clienti <span class=\"_ _1\"></span>e rap<span class=\"_ _1\"></span>porti con <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>clientela stabiliti<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>conseguenza di <span class=\"_ _1\"></span>essi: i <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>con i <span class=\"_ _1\"></span>clienti </span></span>soddisfano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>requisit<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>contrattuale/legale <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>costituire <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>immateriale <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>contratto di <span class=\"ff5\">agg<span class=\"_ _0\"></span>regazione ne <span class=\"_ _0\"></span>viene vietata la <span class=\"_ _2\"></span>vendita o il <span class=\"_ _2\"></span>tras<span class=\"_ _1\"></span>ferimento separatamente dall\u2019impresa <span class=\"_ _0\"></span>acquisita; </span>a <span class=\"_ _2\"></span>tal <span class=\"_ _0\"></span>fine, <span class=\"_ _2\"></span>rilevano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>anc<span class=\"_ _1\"></span>he <span class=\"_ _2\"></span>i contatti <span class=\"_ _2\"></span>stabiliti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la clientela, <span class=\"_ _2\"></span>indipendent<span class=\"_ _1\"></span>emente <span class=\"_ _2\"></span>dall\u2019esistenza<span class=\"_ _1\"></span> di <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>contratto <span class=\"_ _3f\"> </span>formale, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>tut<span class=\"_ _1\"></span>te <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>relazioni <span class=\"_ _3f\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>contrattuali, <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>condizione <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>siano <span class=\"_ _3f\"> </span>separabili <span class=\"_ _3f\"> </span>e autonomamente valutabili;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">relazioni <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>clientela <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>natura <span class=\"_ _3b\"></span>non <span class=\"_ _29\"></span>contrattuale: <span class=\"_ _29\"></span>rientrano <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>questa <span class=\"_ _29\"></span>cat<span class=\"_ _1\"></span>egoria <span class=\"_ _29\"></span>tutte <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>attivit\u00e0 </span></span>immateriali <span class=\"_ _40\"> </span>che, <span class=\"_ _40\"> </span>in <span class=\"_ _47\"> </span>quanto <span class=\"_ _40\"> </span>separabili <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>trasferibi<span class=\"_ _1\"></span>li <span class=\"_ _40\"> </span>separatamente <span class=\"_ _47\"> </span>dall\u2019impresa <span class=\"_ _40\"> </span>acquisita, <span class=\"_ _40\"> </span>so<span class=\"_ _1\"></span>no valutabili singolarmente e po<span class=\"_ _1\"></span>ssono essere iscritt<span class=\"_ _1\"></span>e come intangibile.<span class=\"_ _324\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>legate <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>marketing: <span class=\"_ _3\"></span>marchi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>abbrica, <span class=\"_ _3\"></span>nomi <span class=\"_ _3\"></span>comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>marchi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>servizi, <span class=\"_ _29\"></span>marchi collettivi, <span class=\"_ _2d\"> </span>marchi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>qualit\u00e0 <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>quanto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>diritti <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _2d\"> </span>risultano solitamente  separabili. <span class=\"_ _2c\"> </span>Tali  attivit\u00e0 <span class=\"_ _2c\"> </span>tengono<span class=\"_ _1\"></span>  <span class=\"ff5\">conto <span class=\"_ _2c\"> </span>di  quell\u2019insieme <span class=\"_ _2c\"> </span>di  condizioni <span class=\"_ _2c\"> </span>produttive  correlate </span>economicamente al nom<span class=\"_ _1\"></span>e commerciale, alla capa<span class=\"_ _1\"></span>cit\u00e0 relazionale, alla forz<span class=\"_ _1\"></span>a distributiva.<span class=\"_ _1\"></span> Un\u2019attivit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>misurata <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>ialmente <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>costo. <span class=\"_ _3\"></span>Se <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>esta <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>acquisita <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>Business<span class=\"_ _1\"></span> Combination, il suo costo<span class=\"_ _1\"></span> \u00e8 il fair value alla data di acquisizione del controll<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>riflette, <span class=\"_ _29\"></span>infatti, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>aspettati<span class=\"_ _1\"></span>ve <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>circa <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>probabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _29\"></span>futuri inerenti  all\u2019attivit\u00e0  affluir<span class=\"_ _1\"></span>anno  all\u2019entit\u00e0  che  li  controlla. <span class=\"_ _3d\"> </span>L\u2019entit\u00e0  deve  valutare  la  probabil<span class=\"_ _1\"></span>it\u00e0  che  si verifichino <span class=\"_ _3b\"></span>benefici <span class=\"_ _29\"></span>eco<span class=\"_ _1\"></span>nomici <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _3b\"> </span>usando <span class=\"_ _3b\"></span>presupposti <span class=\"_ _3b\"> </span>ragionevoli <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sostenibili <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>rapp<span class=\"_ _1\"></span>resentano <span class=\"_ _3b\"></span>la migliore stima <span class=\"_ _1\"></span>della Direz<span class=\"_ _1\"></span>ione aziendal<span class=\"_ _1\"></span>e dell\u2019insieme <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>condizioni <span class=\"_ _1\"></span>economiche <span class=\"_ _1\"></span>che esisteranno <span class=\"_ _1\"></span>nel cors<span class=\"_ _1\"></span>o della vita utile dell\u2019attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I principi contabili non pre<span class=\"_ _1\"></span>scrivono puntualmente i<span class=\"_ _1\"></span>l metodo di valutaz<span class=\"_ _1\"></span>ione da <span class=\"_ _1\"></span>utilizzare per la misuraz<span class=\"_ _1\"></span>ione del <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>tali <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>ma, <span class=\"_ _29\"></span>nell\u2019ambito <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>possibili <span class=\"_ _29\"></span>metodi <span class=\"_ _29\"></span>utilizzabili<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>privilegiano <span class=\"_ _29\"></span>quelli <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>fanno riferimento <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>prezzi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>oss<span class=\"_ _1\"></span><span class=\"ff5\">ervabili. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>mancanza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ci\u00f2, <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>incipi <span class=\"_ _3\"></span>contabili <span class=\"_ _1\"></span>ammettono <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>di </span>modelli <span class=\"_ _3\"></span>valutat<span class=\"_ _1\"></span>ivi <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>devono <span class=\"_ _29\"></span>comunque <span class=\"_ _29\"></span>incorporare <span class=\"_ _29\"></span>assunzioni <span class=\"_ _29\"></span>generalmente <span class=\"_ _3\"></span>utili<span class=\"_ _1\"></span>zzate <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>riconosciute dal mercato. La <span class=\"_ _10\"> </span>determinazione <span class=\"_ _a8\"> </span>del <span class=\"_ _10\"> </span>fair <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _10\"> </span>nel <span class=\"_ _10\"> </span>caso<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _a8\"> </span>immateriali <span class=\"_ _10\"> </span>legate <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _10\"> </span>si <span class=\"_ _a8\"> </span>basa sull\u2019attualizzazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>margini <span class=\"_ _1\"></span>reddituali <span class=\"_ _3\"></span>generati <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>depositi <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriodo esprimente la durata residua attesa dei rapp<span class=\"_ _1\"></span>orti i<span class=\"_ _1\"></span>n essere alla data di acquisiz<span class=\"_ _1\"></span>ione. Generalmente, <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>brand <span class=\"_ _2\"></span>sono utilizzati <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>metodi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mercato, <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>metodi <span class=\"_ _2\"></span>basati sui <span class=\"_ _2\"></span>flussi derivanti dalla gestione dello stess<span class=\"_ _1\"></span>o brand e sulla base di una royalty di merc<span class=\"_ _1\"></span>ato.<span class=\"_ _1\"></span> Determinazione dell\u2019Avviamento (del cd. \u201cbadw<span class=\"_ _1\"></span>ill\u201d o Avviamento negativo)<span class=\"_ _1\"></span><span class=\"ff6\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _0\"></span>residuale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizio<span class=\"_ _1\"></span>ne, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>costituisce <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>eccedenza del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Business <span class=\"_ _2\"></span>Combination <span class=\"_ _2\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0, <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>potenziali identificabili <span class=\"_ _2d\"> </span>(ivi <span class=\"_ _3f\"> </span>inclus<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>gli <span class=\"_ _2d\"> </span>int<span class=\"ff5\">angibles <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>potenziali <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>abbiano <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>requisiti <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019iscrizione <span class=\"_ _3f\"> </span>in </span>bilancio). Esso <span class=\"_ _3f\"> </span>rappresenta <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>corrispettivo <span class=\"_ _3f\"> </span>riconosciuto <span class=\"_ _2d\"> </span>dall\u2019acquirente <span class=\"_ _3b\"> </span>in <span class=\"_ _2d\"> </span>previsione <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>benefici <span class=\"_ _3f\"> </span>economici <span class=\"_ _3f\"> </span>futuri derivanti <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>possono <span class=\"_ _3b\"></span>essere <span class=\"_ _29\"></span>identificate <span class=\"_ _29\"></span>individualmente <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>rilevate <span class=\"_ _29\"></span>separatamente, <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> fatto <span class=\"_ _3\"></span>incor<span class=\"_ _1\"></span>porando <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>siner<span class=\"_ _1\"></span>gie <span class=\"_ _3\"></span>att<span class=\"_ _1\"></span><span class=\"ff5\">ese, <span class=\"_ _29\"></span>dell\u2019immagine <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _29\"></span>acquisita, <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>know<span class=\"_ _3\"></span></span>-how, delle professionalit\u00e0, delle procedure e altri fatto<span class=\"_ _1\"></span>ri indistinti.<span class=\"_ _1\"></span> L\u2019avviamento <span class=\"_ _40\"> </span>acquisit<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>in <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>a<span class=\"_ _1\"></span>ggregazione <span class=\"_ _40\"> </span>az<span class=\"_ _1\"></span>iendale <span class=\"_ _40\"> </span>non <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _3d\"> </span>ammor<span class=\"_ _1\"></span>tizzato. <span class=\"_ _40\"> </span>L\u2019entit\u00e0 <span class=\"_ _47\"> </span>provvede <span class=\"_ _3d\"> </span>a<span class=\"_ _1\"></span> verificare annualmente, <span class=\"_ _0\"></span>ovvero alla fine <span class=\"_ _0\"></span>dell\u2019esercizio in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si \u00e8 <span class=\"_ _0\"></span>realizzata l\u2019aggregazione e <span class=\"_ _0\"></span>ogniqualvolta vi <span class=\"_ _29\"></span>sia <span class=\"_ _3b\"></span>un\u2019indicazione <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _29\"></span>pos<span class=\"_ _3\"></span>sa <span class=\"_ _29\"></span>aver <span class=\"_ _29\"></span>subito <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>degrado, <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>l\u2019importo <span class=\"_ _3b\"></span>iscritto <span class=\"_ _29\"></span>non abbia subito delle riduzio<span class=\"_ _1\"></span>ni di valore (impairment test).<span class=\"_ _1\"></span> Qualora  l\u2019importo  residuale  derivante <span class=\"_ _2c\"> </span>dall\u2019allocaz<span class=\"_ _1\"></span>ione  del  valore <span class=\"_ _2c\"> </span>d\u2019acquist<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span><span class=\"ff2\">risult<span class=\"_ _1\"></span>asse  negativo,  cd. </span>badwill, <span class=\"_ _3\"></span>esso <span class=\"_ _3\"></span>viene <span class=\"_ _1\"></span>riconosciut<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>bene<span class=\"_ _0\"></span>ficio <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>230 <span class=\"_ _3\"></span>\u201cAltri <span class=\"_ _3\"></span>oneri/proventi di gestione\u201d.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "A.3 INFORMATIVA SUI TRASFERIMENTI TRA PORTAFOGLI DI ATTIVITA\u2019 FINANZIARIE<span class=\"ff3\"> </span>A.3.1 Attivit\u00e0 finanziarie riclassificate: cambiamento di modello di business, valore di bilancio e interessi attivi  <table class=\"s waad ha68\" id=\"_4cd3f86d-a50c-4f6a-ae2b-0771e21899bb\"><tr><td class=\"c x31f y324e waae ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Tipologia d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x320 y324f waaf ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Interessi atti<span class=\"_ _1\"></span>vi<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x321 y3250 wab0 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">strumento<span class=\"_ _324\"> </span></div></td><td class=\"c x322 y3251 wab1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Portafoglio di<span class=\"_ _324\"> </span></div></td><td class=\"c x323 y3251 wab1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Portafoglio di<span class=\"_ _324\"> </span></div></td><td class=\"c x324 y3251 wab2 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Data di<span class=\"_ _324\"> </span></div></td><td class=\"c x325 y3251 wab3 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Valore di bil<span class=\"_ _1\"></span>ancio<span class=\"_ _324\"> </span></div></td><td class=\"c x326 y3251 wab4 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">registrati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x321 y3252 wab5 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _324\"> </span></div></td><td class=\"c x327 y3253 wab6 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">provenienza<span class=\"_ _324\"> </span></div></td><td class=\"c x328 y3253 wab7 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">destinazi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td class=\"c x329 y3253 wab8 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">riclassifica<span class=\"_ _1\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x32a y3253 wab9 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">riclassifica<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td class=\"c x32b y3254 waba ha49\"><div class=\"t m0 x23f h1b8 y30fb ff5 fs10 fc0 sc0 ls0 ws0\">nell\u2019esercizio (ante<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x32c y3255 wabb ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">imposte)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x32d y3256 w39d h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Titoli di deb<span class=\"_ _0\"></span>ito </div></td><td class=\"c x32e y3256 wf5 h568\"><div class=\"t m0 x20 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">HTCS </div></td><td class=\"c x32f y3256 w39e h568\"><div class=\"t m0 xbe h3b y843 ff2 fse fc0 sc0 ls0 ws0\">HTC </div></td><td class=\"c x330 y3256 wf5 h568\"><div class=\"t m0 xee h3b y843 ff2 fse fc0 sc0 ls0 ws0\">01.10.2018 </div></td><td class=\"c x331 y3256 w39f h568\"><div class=\"t m0 x35 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">12.318 </div></td><td class=\"c x332 y3256 w3a0 h568\"><div class=\"t m0 xbe h3b y843 ff2 fse fc0 sc0 ls0 ws0\">n.a. </div></td></tr></table>Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3b\"> </span>riclassificate <span class=\"_ _29\"></span>ancora <span class=\"_ _3b\"> </span>iscritte <span class=\"_ _3b\"></span>nell\u2019attivo <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _29\"></span>di bilancio, <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>colonna <span class=\"_ _3f\"> </span>\u201cValore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>riclassificato\u201d <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>indicato <span class=\"_ _3f\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>trasferito <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>portafoglio contabile <span class=\"_ _1\"></span>HTCS <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>portafoglio <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _1\"></span>HTC <span class=\"_ _3\"></span>(di originari <span class=\"_ _3\"></span>Euro 1.04<span class=\"_ _1\"></span>5.956 <span class=\"_ _1\"></span>mila), <span class=\"_ _1\"></span>ivi <span class=\"_ _3\"></span>inclusa <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relativa <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>erva da <span class=\"_ _29\"></span>valutazione <span class=\"_ _3b\"></span>OCI <span class=\"_ _29\"></span>cumulata <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>30 <span class=\"_ _29\"></span>settembre <span class=\"_ _29\"></span>2018, <span class=\"_ _3b\"></span>negativa <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>circa <span class=\"_ _29\"></span>E<span class=\"_ _1\"></span>uro <span class=\"_ _3b\"> </span><span class=\"lsb\">927</span> <span class=\"_ _3b\"></span>mila <span class=\"_ _29\"></span>(di <span class=\"_ _29\"></span>originari <span class=\"_ _3b\"></span>Euro 51.459 <span class=\"_ _3b\"></span>mila, <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>lordo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>relativo <span class=\"_ _3b\"></span>effetto <span class=\"_ _29\"></span>fiscale), <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>riclass<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>icazione <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stata <span class=\"_ _29\"></span>eliminata <span class=\"_ _3b\"> </span>dal patrimonio netto in contropartita del fair value de<span class=\"_ _0\"></span>lle attivit\u00e0<span class=\"_ _1\"></span> finanziarie riclassificate che, <span class=\"_ _0\"></span>di conseguenza, sono rilevate come se fossero sempre sta<span class=\"_ _1\"></span>te valutate al costo<span class=\"_ _1\"></span> ammortizzato.<span class=\"_ _1\"></span> A.3.3 <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>riclassificate: <span class=\"_ _3\"></span>cambiamento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tasso di interesse effettivo Come <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>rendicontato <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>precedenti <span class=\"_ _3\"></span>esercizi, <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>della Capogruppo, <span class=\"_ _0\"></span>avvenuto <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>terzo trimestre <span class=\"_ _2\"></span>2018, il <span class=\"_ _2\"></span>portafoglio HTC <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>portafoglio <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _2\"></span>avere la posizione di strumenti finanziari in mis<span class=\"_ _1\"></span>ura s<span class=\"_ _1\"></span>ignificativa rispetto al port<span class=\"_ _1\"></span>afoglio HTCS. Nel <span class=\"_ _40\"> </span>corso <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>2020<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>stati <span class=\"_ _47\"> </span>agg<span class=\"_ _0\"></span>iornati <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>limiti <span class=\"_ _40\"> </span>operativi <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>portafogli <span class=\"_ _3d\"> </span>HTCS <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _40\"> </span>di negoziazione <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>fine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rendern<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>composiz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>aderente <span class=\"_ _3f\"> </span>possibile <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>finalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>dei business model alla luce dell\u2019evoluz<span class=\"_ _1\"></span>ione nel fratt<span class=\"_ _1\"></span><span class=\"ff2\">empo intervenuta nel contesto<span class=\"_ _1\"></span> dei mercati finanziari.<span class=\"_ _1\"></span> </span>Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rivisti <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ammissibilit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>vendite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>gestite <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>il modello di <span class=\"_ _1\"></span>business HT<span class=\"_ _1\"></span>C applicati <span class=\"_ _1\"></span>al port<span class=\"_ _1\"></span>afoglio titoli di <span class=\"_ _1\"></span>propriet\u00e0. Al <span class=\"_ _1\"></span>riguardo, \u00e8 <span class=\"_ _1\"></span>stata condotta <span class=\"_ _1\"></span>un\u2019analisi volta, tra <span class=\"_ _0\"></span>l\u2019altro, a <span class=\"_ _2\"></span>rivedere l\u2019impostazione adottata <span class=\"_ _0\"></span>dalla Capogruppo <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _0\"></span>alle attuali <span class=\"_ _0\"></span>migliori prassi <span class=\"_ _2\"></span>di mercato. Tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _0\"></span>dell\u2019aggiornamento <span class=\"_ _2\"></span>sopra richiamato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>debito <span class=\"_ _2\"></span>classificati <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>portafogli HTC <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>HTCS <span class=\"_ _2c\"> </span>prosegu<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>continuit\u00e0 <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>scelte <span class=\"_ _2c\"> </span>operate <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>precedenza;<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _2c\"> </span>dell\u2019esercizio <span class=\"_ _2c\"> </span>di riferimento <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>pertanto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verificato <span class=\"_ _0\"></span>alcun cambiamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>model <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>comportato <span class=\"_ _0\"></span>una riclassifica di port<span class=\"_ _1\"></span>afoglio.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "A.3 INFORMATIVA SUI TRASFERIMENTI TRA PORTAFOGLI DI ATTIVITA\u2019 FINANZIARIE<span class=\"ff3\"> </span>A.3.1 Attivit\u00e0 finanziarie riclassificate: cambiamento di modello di business, valore di bilancio e interessi attivi  <table class=\"s waad ha68\" id=\"_4cd3f86d-a50c-4f6a-ae2b-0771e21899bb\"><tr><td class=\"c x31f y324e waae ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Tipologia d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x320 y324f waaf ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Interessi atti<span class=\"_ _1\"></span>vi<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x321 y3250 wab0 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">strumento<span class=\"_ _324\"> </span></div></td><td class=\"c x322 y3251 wab1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Portafoglio di<span class=\"_ _324\"> </span></div></td><td class=\"c x323 y3251 wab1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Portafoglio di<span class=\"_ _324\"> </span></div></td><td class=\"c x324 y3251 wab2 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Data di<span class=\"_ _324\"> </span></div></td><td class=\"c x325 y3251 wab3 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Valore di bil<span class=\"_ _1\"></span>ancio<span class=\"_ _324\"> </span></div></td><td class=\"c x326 y3251 wab4 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">registrati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x321 y3252 wab5 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _324\"> </span></div></td><td class=\"c x327 y3253 wab6 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">provenienza<span class=\"_ _324\"> </span></div></td><td class=\"c x328 y3253 wab7 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">destinazi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td class=\"c x329 y3253 wab8 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">riclassifica<span class=\"_ _1\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x32a y3253 wab9 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">riclassifica<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td class=\"c x32b y3254 waba ha49\"><div class=\"t m0 x23f h1b8 y30fb ff5 fs10 fc0 sc0 ls0 ws0\">nell\u2019esercizio (ante<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x32c y3255 wabb ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">imposte)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x32d y3256 w39d h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Titoli di deb<span class=\"_ _0\"></span>ito </div></td><td class=\"c x32e y3256 wf5 h568\"><div class=\"t m0 x20 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">HTCS </div></td><td class=\"c x32f y3256 w39e h568\"><div class=\"t m0 xbe h3b y843 ff2 fse fc0 sc0 ls0 ws0\">HTC </div></td><td class=\"c x330 y3256 wf5 h568\"><div class=\"t m0 xee h3b y843 ff2 fse fc0 sc0 ls0 ws0\">01.10.2018 </div></td><td class=\"c x331 y3256 w39f h568\"><div class=\"t m0 x35 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">12.318 </div></td><td class=\"c x332 y3256 w3a0 h568\"><div class=\"t m0 xbe h3b y843 ff2 fse fc0 sc0 ls0 ws0\">n.a. </div></td></tr></table>Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3b\"> </span>riclassificate <span class=\"_ _29\"></span>ancora <span class=\"_ _3b\"> </span>iscritte <span class=\"_ _3b\"></span>nell\u2019attivo <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _29\"></span>di bilancio, <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>colonna <span class=\"_ _3f\"> </span>\u201cValore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>riclassificato\u201d <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>indicato <span class=\"_ _3f\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>trasferito <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>portafoglio contabile <span class=\"_ _1\"></span>HTCS <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>portafoglio <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _1\"></span>HTC <span class=\"_ _3\"></span>(di originari <span class=\"_ _3\"></span>Euro 1.04<span class=\"_ _1\"></span>5.956 <span class=\"_ _1\"></span>mila), <span class=\"_ _1\"></span>ivi <span class=\"_ _3\"></span>inclusa <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relativa <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>erva da <span class=\"_ _29\"></span>valutazione <span class=\"_ _3b\"></span>OCI <span class=\"_ _29\"></span>cumulata <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>30 <span class=\"_ _29\"></span>settembre <span class=\"_ _29\"></span>2018, <span class=\"_ _3b\"></span>negativa <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>circa <span class=\"_ _29\"></span>E<span class=\"_ _1\"></span>uro <span class=\"_ _3b\"> </span><span class=\"lsb\">927</span> <span class=\"_ _3b\"></span>mila <span class=\"_ _29\"></span>(di <span class=\"_ _29\"></span>originari <span class=\"_ _3b\"></span>Euro 51.459 <span class=\"_ _3b\"></span>mila, <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>lordo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>relativo <span class=\"_ _3b\"></span>effetto <span class=\"_ _29\"></span>fiscale), <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>riclass<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>icazione <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stata <span class=\"_ _29\"></span>eliminata <span class=\"_ _3b\"> </span>dal patrimonio netto in contropartita del fair value de<span class=\"_ _0\"></span>lle attivit\u00e0<span class=\"_ _1\"></span> finanziarie riclassificate che, <span class=\"_ _0\"></span>di conseguenza, sono rilevate come se fossero sempre sta<span class=\"_ _1\"></span>te valutate al costo<span class=\"_ _1\"></span> ammortizzato.<span class=\"_ _1\"></span> A.3.3 <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>riclassificate: <span class=\"_ _3\"></span>cambiamento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tasso di interesse effettivo Come <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>rendicontato <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>precedenti <span class=\"_ _3\"></span>esercizi, <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>della Capogruppo, <span class=\"_ _0\"></span>avvenuto <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>terzo trimestre <span class=\"_ _2\"></span>2018, il <span class=\"_ _2\"></span>portafoglio HTC <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>portafoglio <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _2\"></span>avere la posizione di strumenti finanziari in mis<span class=\"_ _1\"></span>ura s<span class=\"_ _1\"></span>ignificativa rispetto al port<span class=\"_ _1\"></span>afoglio HTCS. Nel <span class=\"_ _40\"> </span>corso <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>2020<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>stati <span class=\"_ _47\"> </span>agg<span class=\"_ _0\"></span>iornati <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>limiti <span class=\"_ _40\"> </span>operativi <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>portafogli <span class=\"_ _3d\"> </span>HTCS <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _40\"> </span>di negoziazione <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>fine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rendern<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>composiz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>aderente <span class=\"_ _3f\"> </span>possibile <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>finalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>dei business model alla luce dell\u2019evoluz<span class=\"_ _1\"></span>ione nel fratt<span class=\"_ _1\"></span><span class=\"ff2\">empo intervenuta nel contesto<span class=\"_ _1\"></span> dei mercati finanziari.<span class=\"_ _1\"></span> </span>Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rivisti <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ammissibilit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>vendite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>gestite <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>il modello di <span class=\"_ _1\"></span>business HT<span class=\"_ _1\"></span>C applicati <span class=\"_ _1\"></span>al port<span class=\"_ _1\"></span>afoglio titoli di <span class=\"_ _1\"></span>propriet\u00e0. Al <span class=\"_ _1\"></span>riguardo, \u00e8 <span class=\"_ _1\"></span>stata condotta <span class=\"_ _1\"></span>un\u2019analisi volta, tra <span class=\"_ _0\"></span>l\u2019altro, a <span class=\"_ _2\"></span>rivedere l\u2019impostazione adottata <span class=\"_ _0\"></span>dalla Capogruppo <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _0\"></span>alle attuali <span class=\"_ _0\"></span>migliori prassi <span class=\"_ _2\"></span>di mercato. Tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _0\"></span>dell\u2019aggiornamento <span class=\"_ _2\"></span>sopra richiamato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>debito <span class=\"_ _2\"></span>classificati <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>portafogli HTC <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>HTCS <span class=\"_ _2c\"> </span>prosegu<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>continuit\u00e0 <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>scelte <span class=\"_ _2c\"> </span>operate <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>precedenza;<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _2c\"> </span>dell\u2019esercizio <span class=\"_ _2c\"> </span>di riferimento <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>pertanto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verificato <span class=\"_ _0\"></span>alcun cambiamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>model <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>comportato <span class=\"_ _0\"></span>una riclassifica di port<span class=\"_ _1\"></span>afoglio.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-758": {
   "value": "A.3 INFORMATIVA SUI TRASFERIMENTI TRA PORTAFOGLI DI ATTIVITA\u2019 FINANZIARIE<span class=\"ff3\"> </span>A.3.1 Attivit\u00e0 finanziarie riclassificate: cambiamento di modello di business, valore di bilancio e interessi attivi  <table class=\"s waad ha68\" id=\"_4cd3f86d-a50c-4f6a-ae2b-0771e21899bb\"><tr><td class=\"c x31f y324e waae ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Tipologia d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x320 y324f waaf ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Interessi atti<span class=\"_ _1\"></span>vi<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x321 y3250 wab0 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">strumento<span class=\"_ _324\"> </span></div></td><td class=\"c x322 y3251 wab1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Portafoglio di<span class=\"_ _324\"> </span></div></td><td class=\"c x323 y3251 wab1 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Portafoglio di<span class=\"_ _324\"> </span></div></td><td class=\"c x324 y3251 wab2 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Data di<span class=\"_ _324\"> </span></div></td><td class=\"c x325 y3251 wab3 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">Valore di bil<span class=\"_ _1\"></span>ancio<span class=\"_ _324\"> </span></div></td><td class=\"c x326 y3251 wab4 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">registrati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x321 y3252 wab5 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _324\"> </span></div></td><td class=\"c x327 y3253 wab6 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">provenienza<span class=\"_ _324\"> </span></div></td><td class=\"c x328 y3253 wab7 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">destinazi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td class=\"c x329 y3253 wab8 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">riclassifica<span class=\"_ _1\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x32a y3253 wab9 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">riclassifica<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td class=\"c x32b y3254 waba ha49\"><div class=\"t m0 x23f h1b8 y30fb ff5 fs10 fc0 sc0 ls0 ws0\">nell\u2019esercizio (ante<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x32c y3255 wabb ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">imposte)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x32d y3256 w39d h568\"><div class=\"t m0 x3a h3b y843 ff2 fse fc0 sc0 ls0 ws0\">Titoli di deb<span class=\"_ _0\"></span>ito </div></td><td class=\"c x32e y3256 wf5 h568\"><div class=\"t m0 x20 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">HTCS </div></td><td class=\"c x32f y3256 w39e h568\"><div class=\"t m0 xbe h3b y843 ff2 fse fc0 sc0 ls0 ws0\">HTC </div></td><td class=\"c x330 y3256 wf5 h568\"><div class=\"t m0 xee h3b y843 ff2 fse fc0 sc0 ls0 ws0\">01.10.2018 </div></td><td class=\"c x331 y3256 w39f h568\"><div class=\"t m0 x35 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">12.318 </div></td><td class=\"c x332 y3256 w3a0 h568\"><div class=\"t m0 xbe h3b y843 ff2 fse fc0 sc0 ls0 ws0\">n.a. </div></td></tr></table>Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _3b\"> </span>riclassificate <span class=\"_ _29\"></span>ancora <span class=\"_ _3b\"> </span>iscritte <span class=\"_ _3b\"></span>nell\u2019attivo <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _29\"></span>di bilancio, <span class=\"_ _3f\"> </span>nella <span class=\"_ _3b\"> </span>colonna <span class=\"_ _3f\"> </span>\u201cValore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>riclassificato\u201d <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>indicato <span class=\"_ _3f\"> </span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>trasferito <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>portafoglio contabile <span class=\"_ _1\"></span>HTCS <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>portafoglio <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _1\"></span>HTC <span class=\"_ _3\"></span>(di originari <span class=\"_ _3\"></span>Euro 1.04<span class=\"_ _1\"></span>5.956 <span class=\"_ _1\"></span>mila), <span class=\"_ _1\"></span>ivi <span class=\"_ _3\"></span>inclusa <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relativa <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>erva da <span class=\"_ _29\"></span>valutazione <span class=\"_ _3b\"></span>OCI <span class=\"_ _29\"></span>cumulata <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>30 <span class=\"_ _29\"></span>settembre <span class=\"_ _29\"></span>2018, <span class=\"_ _3b\"></span>negativa <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>circa <span class=\"_ _29\"></span>E<span class=\"_ _1\"></span>uro <span class=\"_ _3b\"> </span><span class=\"lsb\">927</span> <span class=\"_ _3b\"></span>mila <span class=\"_ _29\"></span>(di <span class=\"_ _29\"></span>originari <span class=\"_ _3b\"></span>Euro 51.459 <span class=\"_ _3b\"></span>mila, <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>lordo <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>relativo <span class=\"_ _3b\"></span>effetto <span class=\"_ _29\"></span>fiscale), <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>riclass<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>icazione <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stata <span class=\"_ _29\"></span>eliminata <span class=\"_ _3b\"> </span>dal patrimonio netto in contropartita del fair value de<span class=\"_ _0\"></span>lle attivit\u00e0<span class=\"_ _1\"></span> finanziarie riclassificate che, <span class=\"_ _0\"></span>di conseguenza, sono rilevate come se fossero sempre sta<span class=\"_ _1\"></span>te valutate al costo<span class=\"_ _1\"></span> ammortizzato.<span class=\"_ _1\"></span> A.3.3 <span class=\"_ _3\"></span>Attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>riclassificate: <span class=\"_ _3\"></span>cambiamento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tasso di interesse effettivo Come <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>rendicontato <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>precedenti <span class=\"_ _3\"></span>esercizi, <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>della Capogruppo, <span class=\"_ _0\"></span>avvenuto <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>terzo trimestre <span class=\"_ _2\"></span>2018, il <span class=\"_ _2\"></span>portafoglio HTC <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>portafoglio <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _2\"></span>avere la posizione di strumenti finanziari in mis<span class=\"_ _1\"></span>ura s<span class=\"_ _1\"></span>ignificativa rispetto al port<span class=\"_ _1\"></span>afoglio HTCS. Nel <span class=\"_ _40\"> </span>corso <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>2020<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>stati <span class=\"_ _47\"> </span>agg<span class=\"_ _0\"></span>iornati <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>limiti <span class=\"_ _40\"> </span>operativi <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>portafogli <span class=\"_ _3d\"> </span>HTCS <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _40\"> </span>di negoziazione <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>fine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>rendern<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>composiz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>aderente <span class=\"_ _3f\"> </span>possibile <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>finalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>dei business model alla luce dell\u2019evoluz<span class=\"_ _1\"></span>ione nel fratt<span class=\"_ _1\"></span><span class=\"ff2\">empo intervenuta nel contesto<span class=\"_ _1\"></span> dei mercati finanziari.<span class=\"_ _1\"></span> </span>Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rivisti <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>ammissibilit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>vendite <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _1\"></span>gestite <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>il modello di <span class=\"_ _1\"></span>business HT<span class=\"_ _1\"></span>C applicati <span class=\"_ _1\"></span>al port<span class=\"_ _1\"></span>afoglio titoli di <span class=\"_ _1\"></span>propriet\u00e0. Al <span class=\"_ _1\"></span>riguardo, \u00e8 <span class=\"_ _1\"></span>stata condotta <span class=\"_ _1\"></span>un\u2019analisi volta, tra <span class=\"_ _0\"></span>l\u2019altro, a <span class=\"_ _2\"></span>rivedere l\u2019impostazione adottata <span class=\"_ _0\"></span>dalla Capogruppo <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _0\"></span>alle attuali <span class=\"_ _0\"></span>migliori prassi <span class=\"_ _2\"></span>di mercato. Tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _0\"></span>dell\u2019aggiornamento <span class=\"_ _2\"></span>sopra richiamato, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>debito <span class=\"_ _2\"></span>classificati <span class=\"_ _2\"></span>nei <span class=\"_ _0\"></span>portafogli HTC <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>HTCS <span class=\"_ _2c\"> </span>prosegu<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>continuit\u00e0 <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>scelte <span class=\"_ _2c\"> </span>operate <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>precedenza;<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _2c\"> </span>dell\u2019esercizio <span class=\"_ _2c\"> </span>di riferimento <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>pertanto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verificato <span class=\"_ _0\"></span>alcun cambiamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>model <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>comportato <span class=\"_ _0\"></span>una riclassifica di port<span class=\"_ _1\"></span>afoglio.<span class=\"_ _324\"> </span>A.4 INFORMATIVA SUL <span class=\"ff12 lsa4\">FAIR VALUE<span class=\"ls0\"> </span></span>Informativa di natura qualitativa Nel <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>13 <span class=\"_ _2\"></span>\u201cMisurazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff2\">fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definito <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prezzo <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sarebbe </span>ricevuto <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>vendit<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 o <span class=\"_ _2\"></span>pagato p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>trasferire <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 in<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>una transazione <span class=\"_ _2\"></span>ordi<span class=\"_ _1\"></span>naria tra partecipanti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mercato (exit <span class=\"_ _1\"></span>price). L<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>efinizione di <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>contenuta<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nell\u2019IFRS 13 <span class=\"_ _1\"></span>re<span class=\"_ _3\"></span><span class=\"ff2\">nde evidente </span>che le tecniche di misurazione sono mark<span class=\"_ _1\"></span>et based e non entity specific.<span class=\"_ _1\"></span> Il <span class=\"_ _2c\"> </span>principio <span class=\"_ _2c\"> </span>contabile <span class=\"_ _2c\"> </span>indicato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>prevede <span class=\"_ _2c\"> </span>l\u2019obbligo  di <span class=\"_ _2d\"> </span>fornire <span class=\"_ _2c\"> </span>sia <span class=\"_ _2c\"> </span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>tecniche  di valutazione e i parametri <span class=\"_ _1\"></span>utilizzati per l<span class=\"_ _1\"></span>a valutazione delle attivit\u00e0 e delle passiv<span class=\"_ _1\"></span>it\u00e0 valutate al fair va<span class=\"_ _1\"></span>lue su base ricorrente o su bas<span class=\"_ _1\"></span>e non ricorr<span class=\"_ _1\"></span>ente dopo la p<span class=\"_ _1\"></span>rima iscrizione in bilancio, s<span class=\"_ _1\"></span>ia informazioni in merito ag<span class=\"_ _1\"></span>li effetti <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>utilizzando <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>misura <span class=\"_ _3\"></span>efficace parametri non osservabili. Quando <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>rilevabile <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>prezzo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>identica, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>fair<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>applicando una tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>che mass<span class=\"_ _1\"></span>imizzi <span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>osservabili <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>riduca <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019utilizzo di input non osservabili. In <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>considerato <span class=\"_ _3\"></span>il rischio di controparte. La gerarchia del fair value prevede 3 livelli. \u00c8 attribuita la massima priorit\u00e0 ai prezzi quotati (non rettificati) in <span class=\"_ _3b\"> </span>mercati <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>identiche <span class=\"_ _3f\"> </span>(dati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Livello <span class=\"_ _3f\"> </span>1) <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>prio<span class=\"_ _1\"></span>rit\u00e0 <span class=\"_ _3f\"> </span>minima <span class=\"_ _3b\"> </span>agli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>input <span class=\"_ _3f\"> </span>no<span class=\"_ _1\"></span>n osservabili <span class=\"_ _2c\"> </span>(dati <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Livello<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>2 <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>3).<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>La <span class=\"_ _2c\"> </span>gerarchia <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2c\"> </span>d\u00e0 <span class=\"_ _2c\"> </span>priorit\u00e0  agli <span class=\"_ _2d\"> </span>input <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>tecniche <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> valutazione  e  non  alle  tecnich<span class=\"_ _1\"></span>e  adottate  per  valut<span class=\"_ _1\"></span>are  il  fair  value.  Una  valut<span class=\"_ _1\"></span>azione  del  fair  value sviluppata <span class=\"_ _1\"></span>utilizzando una <span class=\"_ _1\"></span>tecnica del valo<span class=\"_ _1\"></span>re attuale<span class=\"_ _1\"></span> potrebbe <span class=\"_ _1\"></span>pertanto essere<span class=\"_ _1\"></span> cl<span class=\"_ _3\"></span>assificata nel Liv<span class=\"_ _1\"></span>ello 2 o 3, secondo gli input significativi per l\u2019intera valutazione e del livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _1\"></span> Fair value determinato con input di livello 1<span class=\"ls0\"> </span>Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> \u00e8 di </span>livello 1<span class=\"ff2\"> se determinato in base a prez<span class=\"_ _1\"></span>zi quotati (non rettificati) in mercati attivi per attivit\u00e0 </span></span>o <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>identiche <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span>ui <span class=\"_ _2d\"> </span>l\u2019entit\u00e0 <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>accedere <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valutazio<span class=\"_ _1\"></span>ne. <span class=\"_ _3f\"> </span>U<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>prezzo <span class=\"_ _2d\"> </span>quotato <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un mercato attivo <span class=\"_ _0\"></span>fornisce la <span class=\"_ _0\"></span>prova pi\u00f9 <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tendibile del <span class=\"ff6\">fair value</span> <span class=\"_ _2\"></span>e, quando disponibile, deve <span class=\"_ _0\"></span>essere utilizzato senza alcuna rettifica. Per mercato attivo si <span class=\"_ _0\"></span>intende quello in <span class=\"_ _0\"></span>cui le <span class=\"_ _0\"></span>operazioni relative all\u2019attivit\u00e0 o alla passivit\u00e0 si <span class=\"_ _0\"></span>verificano con una frequenza e con volumi<span class=\"_ _1\"></span> sufficienti a fornire informaz<span class=\"_ _1\"></span>ioni utili per la determi<span class=\"_ _1\"></span>nazione del prezzo s<span class=\"_ _1\"></span>u base continuativa. Gli elementi fondamentali so<span class=\"_ _1\"></span>no i seguenti: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Identificazione <span class=\"_ _2d\"> </span>del  <span class=\"ff6\">mercato <span class=\"_ _2c\"> </span>principale</span> <span class=\"_ _2c\"> </span><span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2c\"> </span>o, <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>assenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _2c\"> </span>mercato </span></span></span>principale, del <span class=\"ff6\">mercato pi\u00f9 vantaggio<span class=\"_ _1\"></span>so</span> <span class=\"ff5\">dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o della passivit\u00e0;</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">la po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuare u<span class=\"_ _1\"></span>n\u2019operazione <span class=\"_ _3\"></span>con l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o con <span class=\"_ _3\"></span>la pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quel </span></span>mercato alla data di valutazio<span class=\"_ _1\"></span>ne. Il mercato principale \u00e8 <span class=\"_ _0\"></span>quello con il maggior volume e <span class=\"_ _0\"></span>il massimo livello di attivit\u00e0 o <span class=\"_ _0\"></span>per la passivit<span class=\"_ _1\"></span>\u00e0. In sua assenza, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>mercato <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>vantaggioso <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>quello<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>mas<span class=\"_ _1\"></span>simizza <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>ammontare <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>percepirebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la vendita <span class=\"_ _29\"></span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>riduce <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>minimo <span class=\"_ _29\"></span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>pagher<span class=\"_ _1\"></span>ebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span>trasferimento <span class=\"_ _3b\"></span>delle passivit\u00e0. A.4.1 Livelli di fair value 2 e 3: tecniche di valutazione e input utilizzati Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> delle attivit\u00e0 e passivit\u00e0 finanziarie \u00e8 determinato con tecniche di valutazione in relazione alla </span></span>tipologia dello strumento finanziario v<span class=\"_ _1\"></span>alutato. Per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">livello <span class=\"_ _3\"></span>2</span> <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>utilizzano <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>upportate <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>provider <span class=\"_ _29\"></span>esterni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>app<span class=\"_ _1\"></span>licativi <span class=\"_ _3\"></span>interni che utilizzano input osservabili <span class=\"_ _0\"></span>direttamente o indirettamente <span class=\"_ _0\"></span>per l\u2019attivit\u00e0 o la passivit\u00e0, e <span class=\"_ _0\"></span>comprendono:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mercati atti<span class=\"_ _1\"></span>vi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari i<span class=\"_ _1\"></span>n mercati non attivi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">dati diversi dai prezzi quotati osservabili p<span class=\"_ _1\"></span>er l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">tassi di interesse e curve dei rendim<span class=\"_ _1\"></span>enti osservabili a intervalli comunemente qu<span class=\"_ _1\"></span>otati;<span class=\"_ _1\"></span> </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">volatilit\u00e0 implicit<span class=\"_ _1\"></span>e; </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">spread creditizi;  </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">input corroborati dal mercato. <span class=\"_ _1\"></span> </span></span>Per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">livello <span class=\"_ _1\"></span>3</span> <span class=\"_ _3\"></span><span class=\"ff5\">si impiegano <span class=\"_ _1\"></span>input<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>servabili<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0. <span class=\"_ _3\"></span>Il ricorso <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>tali </span>input, anche <span class=\"_ _0\"></span>di fonte interna, \u00e8 <span class=\"_ _0\"></span>ammesso qualora non siano disponibili informazioni di <span class=\"_ _0\"></span>mercato osservabili utili <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>devono <span class=\"_ _47\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>ipotesi <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>assumere<span class=\"_ _1\"></span>bb<span class=\"_ _1\"></span>ero <span class=\"_ _47\"> </span>i <span class=\"_ _47\"> </span>par<span class=\"_ _1\"></span>tecipanti <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mercato <span class=\"_ _47\"> </span>n<span class=\"_ _1\"></span>ella determinazione del prezzo.<span class=\"_ _1\"></span> Per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">li<span class=\"_ _1\"></span>vello <span class=\"_ _3\"></span>3</span> <span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>specifico <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>OTC <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>divisa <span class=\"_ _1\"></span>estera, <span class=\"_ _3\"></span>l\u2019input <span class=\"_ _1\"></span>inerente <span class=\"_ _3\"></span>allo </span>spread creditizio per la <span class=\"_ _0\"></span>clientela non istituzionale \u00e8 <span class=\"_ _0\"></span>fornito dal modello interno di <span class=\"_ _0\"></span>rating che <span class=\"_ _0\"></span>classifica ogni controparte in classi di ris<span class=\"_ _1\"></span>chi aventi probabilit\u00e0 omogenea di<span class=\"_ _1\"></span> insolvenza.<span class=\"_ _1\"></span> Si <span class=\"_ _29\"></span>segnala, <span class=\"_ _3\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _29\"></span>l\u2019applicazione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3b\"> </span><span class=\"ff6\">Credit <span class=\"_ _29\"></span>Value <span class=\"_ _29\"></span>Adjustment <span class=\"_ _3\"></span>(CVA)<span class=\"ff2\"> <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>OTC <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>lo </span></span>scopo <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>evidenziare <span class=\"_ _8d\"> </span>l\u2019impatt<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>qual<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _8e\"> </span>creditizia <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>contr<span class=\"_ _1\"></span>oparte, <span class=\"_ _8d\"> </span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _8e\"> </span>intrinseco <span class=\"_ _8e\"> </span>nella quotazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2d\"> </span>obb<span class=\"_ _1\"></span>ligazionari <span class=\"_ _2d\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>quelli <span class=\"_ _2c\"> </span>derivati. <span class=\"_ _2d\"> </span>La <span class=\"_ _2c\"> </span>modalit\u00e0 <span class=\"_ _2d\"> </span>attuata <span class=\"_ _2d\"> </span>consis<span class=\"_ _1\"></span>te <span class=\"_ _2d\"> </span>nel determinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>mediante<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Mark <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>Market <span class=\"_ _29\"></span>(MTM) <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> Credit Spread ponderato per la v<span class=\"_ _1\"></span>ita residua dello strumento.<span class=\"_ _1\"></span> In relazione, <span class=\"_ _1\"></span>invece, <span class=\"_ _1\"></span>ai d<span class=\"_ _1\"></span>erivati <span class=\"_ _1\"></span>OTC con <span class=\"_ _1\"></span>Mark to<span class=\"_ _1\"></span> Mark<span class=\"_ _1\"></span>et (MTM) <span class=\"_ _1\"></span>negativo <span class=\"_ _1\"></span>il mod<span class=\"_ _1\"></span>ello appli<span class=\"_ _1\"></span>cato \u00e8 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">Debit<span class=\"_ _1\"></span> </span>Value <span class=\"_ _1\"></span>Adjustment<span class=\"ff2\"> <span class=\"_ _1\"></span>(</span>DVA<span class=\"_ _1\"></span><span class=\"ff5\">) c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>scopo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enziare <span class=\"_ _1\"></span>l\u2019impatto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>propr<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>merito <span class=\"_ _1\"></span>creditizio. </span>Il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazio<span class=\"_ _1\"></span>ne della <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edesima f<span class=\"_ _1\"></span>ormula <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zazione del <span class=\"_ _1\"></span>CVA <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span><span class=\"ff2\">n<span class=\"_ _1\"></span>egativo </span>(MTM) del derivato con inclusione del Credit s<span class=\"_ _1\"></span>pread della banca.<span class=\"_ _1\"></span> Si  segn<span class=\"_ _0\"></span>ala  che, <span class=\"_ _2c\"> </span>nell\u2019applicazione  di <span class=\"_ _2c\"> </span>entrambi  i  mode<span class=\"_ _0\"></span>lli  (CVA <span class=\"_ _2c\"> </span>e  DVA) <span class=\"_ _2c\"> </span>e  ai <span class=\"_ _2c\"> </span>fini  della <span class=\"_ _2c\"> </span>determinazione<span class=\"_ _1\"></span> dell\u2019impatto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _3\"></span>creditiz<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>controparte, <span class=\"_ _3\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span><span class=\"ff2\">qualit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>merito<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>creditizio, </span>viene <span class=\"_ _2c\"> </span>te<span class=\"_ _1\"></span>nuto  in <span class=\"_ _2c\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>l\u2019effetto<span class=\"_ _1\"></span>  di <span class=\"_ _2c\"> </span>riduzione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>in  presenza  di <span class=\"_ _2c\"> </span>accordi  di collateralizzazione (CSA).<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>(crediti <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ebiti) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>metodologia <span class=\"_ _29\"></span>di </span></span>analisi <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>DCF (discounte<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ows); <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>modulo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>uso <span class=\"_ _3\"></span>consente di <span class=\"_ _3\"></span>integrare in <span class=\"_ _3\"></span>modo cons<span class=\"_ _1\"></span>istente <span class=\"_ _1\"></span>nella valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span><span class=\"ff5\">elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato, <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>dell\u2019operazione <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>componenti </span>di rischio di credito. Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>\u201cattivit\u00e0 <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>valutate <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span></span>fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>non<span class=\"_ _1\"></span> </span></span>ricorrente\u201d per <span class=\"_ _2\"></span>cui il <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"ff5\">\u00e8 <span class=\"_ _2\"></span>fornit<span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span>i sol<span class=\"_ _0\"></span>i fini <span class=\"_ _2\"></span>dell\u2019informativ<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>nota integrativa, <span class=\"_ _0\"></span>si precisa <span class=\"_ _0\"></span>quanto </span></span></span>segue: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i crediti il <span class=\"ff6\">fair value</span> \u00e8 c<span class=\"_ _0\"></span>alcolato per le posizioni <span class=\"ff6\">performing</span> oltre il breve termine mediante tecnica </span></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019attualizz<span class=\"_ _1\"></span>azione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>attesi <span class=\"_ _1\"></span>considerando, <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _3\"></span><span class=\"ff6\">free </span>risk<span class=\"ff2\">, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span>rilevato <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _29\"></span>interno <span class=\"_ _3\"></span>in </span>uso), <span class=\"_ _3f\"> </span>mentre <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3f\"> </span>perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3f\"> </span><span class=\"ff6\">perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>breve <span class=\"_ _3f\"> </span>termine <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>di bilancio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>consid<span class=\"_ _1\"></span>erato <span class=\"_ _3b\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>ragionevole <span class=\"_ _3b\"> </span>appro<span class=\"_ _1\"></span>ssimaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3f\"> </span>value</span>. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>generale <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>stes<span class=\"_ _1\"></span>si <span class=\"_ _3b\"> </span>sono classificati al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Livello <span class=\"_ _2\"></span>3,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fatto <span class=\"_ _2\"></span>salvo nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>la sig<span class=\"_ _0\"></span>nificativit\u00e0 de<span class=\"_ _0\"></span>gli <span class=\"ff6\">input</span> <span class=\"_ _2\"></span><span class=\"ff5\">osservabili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>intera </span>valutazione  sia <span class=\"_ _2c\"> </span>superiore  a <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>prefissata  (Livello  2), <span class=\"_ _2c\"> </span>ovvero  nel <span class=\"_ _2c\"> </span>caso  di <span class=\"_ _2c\"> </span>attivit\u00e0  in <span class=\"_ _2c\"> </span>via  di dismissione <span class=\"_ _1\"></span>/<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>transazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _3\"></span>di perfez<span class=\"_ _1\"></span>ionamento <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>(Livello <span class=\"_ _1\"></span>1). <span class=\"_ _3\"></span>Tenuto <span class=\"_ _1\"></span>conto dell\u2019attuale <span class=\"_ _3b\"> </span>cont<span class=\"ff2\">esto <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"></span>mercato <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>crediti, <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing <span class=\"_ _3b\"> </span>lo<span class=\"_ _1\"></span>ans</span><span class=\"ls1f\">, </span></span>detto <span class=\"ff6\">fair value</span> (Livello 2<span class=\"_ _1\"></span> e 3)<span class=\"ff6\">,</span> determinato tenendo conto di ipotesi<span class=\"_ _1\"></span> multi-<span class=\"ls2d\">sc</span>enario che prevedono la<span class=\"_ _1\"></span> combinazione  tra  la  gestione  interna  e  i  c.<span class=\"_ _1\"></span>d.  \u201c<span class=\"_ _1\"></span><span class=\"ff6\">disposal  scenario<span class=\"_ _1\"></span></span>\u201d,  potrebbe  non  rappresentare<span class=\"_ _1\"></span> l\u2019eventuale <span class=\"_ _3f\"> </span><span class=\"ff6\">exit <span class=\"_ _3f\"> </span>price<span class=\"ff2\"> <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _3f\"> </span>consi<span class=\"_ _1\"></span>derazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>certo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>margine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>aleatoriet\u00e0 <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>insito <span class=\"_ _3f\"> </span>nelle<span class=\"_ _1\"></span> </span></span>componenti di formazione del prezz<span class=\"_ _1\"></span>o considerate da un potenziale terz<span class=\"_ _1\"></span>o acquirente;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>deposito <span class=\"_ _3\"></span>emessi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>rapprese<span class=\"_ _1\"></span>nta <span class=\"_ _3\"></span>una </span></span>ragionevole approssimazione del <span class=\"ff6\">fair v<span class=\"_ _1\"></span>alue</span> (Livello 3); -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i prestiti <span class=\"_ _1\"></span>obbligazionari <span class=\"_ _1\"></span>emessi, il <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> \u00e8 <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>olato secondo <span class=\"_ _1\"></span>la metodol<span class=\"_ _1\"></span>ogia <span class=\"_ _1\"></span>di attualiz<span class=\"_ _1\"></span>zazione </span></span>dei flussi di cassa, appli<span class=\"_ _1\"></span>cando un credit spread <span class=\"ff6\">(Livello<span class=\"_ _1\"></span> 2</span><span class=\"ls16\">);</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">attivit\u00e0 materiali <span class=\"_ _1\"></span>detenute a <span class=\"_ _1\"></span>scopo di <span class=\"_ _1\"></span>investimento: <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>\u00e8 determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>una stima<span class=\"_ _1\"></span> </span></span>effettuata <span class=\"_ _3\"></span>utilizzando <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>serie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fonti <span class=\"_ _29\"></span>informative <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>immobiliare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>apportando <span class=\"_ _29\"></span>le opportune <span class=\"_ _2d\"> </span>rettifiche/incrementi <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>relazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _2d\"> </span>quali <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>localizzazione, <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>consistenza, <span class=\"_ _2c\"> </span>la vetust\u00e0, <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>de<span class=\"ff5\">s<span class=\"_ _1\"></span>tinazione <span class=\"_ _40\"> </span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>locali <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _47\"> </span>manutenzione <span class=\"_ _40\"> </span>straordinaria, <span class=\"_ _47\"> </span>nonch\u00e9 <span class=\"_ _3d\"> </span>me<span class=\"_ _1\"></span>diante <span class=\"_ _40\"> </span>il </span>confronto con la stima eseguita da esperti esterni i<span class=\"_ _1\"></span>ndipendenti (<span class=\"_ _1\"></span><span class=\"ff6\">Livello 3<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> A.4.2 Processi e sensibilit\u00e0 delle valutazioni Le <span class=\"_ _1\"></span>tecnich<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>input <span class=\"_ _3\"></span>selezionati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>modo <span class=\"_ _3\"></span>costante <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>tempo, <span class=\"_ _1\"></span>salvo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si verifichino <span class=\"_ _2c\"> </span>circosta<span class=\"_ _1\"></span>nze <span class=\"_ _2c\"> </span>che  rendano <span class=\"_ _2c\"> </span>necessaria  la <span class=\"_ _2c\"> </span>loro  sostituzione <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>modifica  quali <span class=\"_ _2c\"> </span>ad  e<span class=\"_ _0\"></span>sempio: <span class=\"_ _2c\"> </span>lo<span class=\"_ _1\"></span> sviluppo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuovi <span class=\"_ _3\"></span>mercati, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>indisponibilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazioni, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>miglioramento <span class=\"_ _3\"></span>delle tecniche stesse di valutazio<span class=\"_ _1\"></span>ne. ll processo di valutaz<span class=\"_ _1\"></span>ione degli strumenti finanziari si articola nelle fasi so<span class=\"_ _1\"></span>tto di seguito sintetizzate:<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>class <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>dentificati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>dati </span></span>devono essere recepiti e utili<span class=\"_ _1\"></span>zzati; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">i parametri di mercato uti<span class=\"_ _0\"></span>lizzati sono <span class=\"_ _0\"></span>controllati sia co<span class=\"_ _0\"></span>n riferimento alla <span class=\"_ _0\"></span>loro integrit\u00e0 sia<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>loro utilizzo </span></span>nelle modalit\u00e0 applicative;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _29\"></span>metodologie <span class=\"_ _3b\"></span>utilizzate <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>valutazioni <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>confrontate <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>prassi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>modo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>da </span></span>individuare eventuali evoluzio<span class=\"_ _1\"></span>ni e definire modifiche alle valutazio<span class=\"_ _1\"></span>ni. Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>ricorrente <span class=\"_ _1\"></span>classificat<span class=\"_ _1\"></span>i nel <span class=\"_ _3\"></span>Livello <span class=\"_ _3\"></span>3, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fornita <span class=\"_ _3\"></span>l\u2019analisi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>sensibilit\u00e0 <span class=\"_ _3\"></span>stante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>natur<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uccessivamente indicato. A.4.3 Gerarchia del fair value Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>ricorrente, la <span class=\"_ _29\"></span>classificazione <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>predetta <span class=\"_ _29\"></span>gerarchia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>livelli <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>significativit\u00e0 <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>input <span class=\"_ _29\"></span>utilizzati nelle valutazioni. La perdita <span class=\"_ _1\"></span>di qual<span class=\"_ _1\"></span>ifica di mercato atti<span class=\"_ _1\"></span>vo per <span class=\"_ _1\"></span>un\u2019attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 comporta <span class=\"_ _1\"></span>la modifica <span class=\"_ _1\"></span>della tecnica <span class=\"_ _1\"></span>di valutazione e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>input utilizzati <span class=\"_ _2\"></span>determinando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>classificazione <span class=\"_ _0\"></span>del <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>in un <span class=\"_ _2\"></span>livello inferiore <span class=\"_ _2\"></span>della </span></span>gerarchia. La <span class=\"_ _1\"></span>tecnica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>prescelta <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzata <span class=\"_ _3\"></span>in m<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>costante <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>tempo, <span class=\"_ _3\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>praggiungano circostanze <span class=\"_ _1\"></span>che r<span class=\"_ _1\"></span>endano <span class=\"_ _1\"></span>necessario <span class=\"_ _1\"></span>sosti<span class=\"_ _1\"></span>tuirla <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un\u2019altra <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>significati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> nuovi <span class=\"_ _1\"></span>mercati, <span class=\"_ _3\"></span>disponibilit\u00e0 di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>informazi<span class=\"_ _1\"></span>oni, <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mercato. <span class=\"_ _3\"></span>Ci\u00f2 <span class=\"_ _1\"></span>comporta <span class=\"_ _1\"></span>che un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>valutata <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>momenti <span class=\"_ _3f\"> </span>differenti <span class=\"_ _3b\"> </span>potr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>classificata <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>livello <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>erso <span class=\"_ _3b\"> </span>della gerarchia. L\u2019applicazione dei principi adott<span class=\"_ _1\"></span>ati per la determinazio<span class=\"_ _1\"></span>ne dei livelli avviene <span class=\"_ _1\"></span><span class=\"ff2\">mensilmente </span>A.4.4 Altre informazioni Nel  corso  dell\u2019esercizio  di <span class=\"_ _3d\"> </span>riferimento  il  processo  di  clas<span class=\"_ _1\"></span>sificazione  del  fair  value  dei <span class=\"_ _3d\"> </span>crediti  \u00e8  stat<span class=\"_ _1\"></span>o semplificato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>(esponendo <span class=\"_ _1\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>alla cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>L3), <span class=\"_ _1\"></span>considerando il <span class=\"_ _3b\"> </span>parametro <span class=\"_ _3f\"> </span>relativo <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>PD <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>os<span class=\"_ _1\"></span>servabil<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3f\"> </span>attivo <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>consegue <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sostanzi<span class=\"_ _1\"></span>ale difficolt\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>dimostrarne <span class=\"_ _10\"> </span>in <span class=\"_ _a8\"> </span>modo <span class=\"_ _10\"> </span>univo<span class=\"_ _1\"></span>co <span class=\"_ _10\"> </span>la <span class=\"_ _a8\"> </span>rilevanza <span class=\"_ _10\"> </span>tra <span class=\"_ _a8\"> </span>i <span class=\"_ _10\"> </span>divers<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>parametri <span class=\"_ _a8\"> </span>considerati <span class=\"_ _10\"> </span>nella determinazione del fair value. \u00c8 stato pert<span class=\"_ _1\"></span>anto riesposto anche il dato compar<span class=\"_ _1\"></span>ativo.<span class=\"_ _1\"></span> Informativa di natura quantitativa A.4.5 Gerarchia del fair value  Legenda L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 Gli <span class=\"_ _40\"> </span>investimenti <span class=\"_ _40\"> </span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>parametri <span class=\"_ _40\"> </span>non <span class=\"_ _40\"> </span>os<span class=\"_ _1\"></span>servabili <span class=\"_ _40\"> </span>(livello <span class=\"_ _47\"> </span>3) <span class=\"_ _3d\"> </span>costi<span class=\"_ _1\"></span>tuiscono <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>quo<span class=\"_ _1\"></span>ta particolarmente <span class=\"_ _0\"></span>limitata <span class=\"_ _0\"></span>di tutte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>misurate al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> (12,<span class=\"lsb\">38</span>% <span class=\"_ _2\"></span>rispetto al <span class=\"_ _2\"></span>12<span class=\"_ _1\"></span>,37% <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fine </span></span>202<span class=\"ls0\">3). <span class=\"_ _3f\"> </span>Detti <span class=\"_ _3b\"> </span>investimenti <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>cos<span class=\"_ _1\"></span>tituiti <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>quasi <span class=\"_ _3b\"> </span>totali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>investimenti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>OICR <span class=\"_ _3f\"> </span>obbligatoriamente </span>valutati al fair value. Alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2024, <span class=\"_ _0\"></span>l'impatto de<span class=\"_ _0\"></span>ll'applicazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Cr<span class=\"_ _1\"></span>edit <span class=\"_ _0\"></span>Value <span class=\"_ _0\"></span>Adjustment e <span class=\"_ _2\"></span>del Debit <span class=\"_ _2\"></span>Value<span class=\"_ _1\"></span> Adjustment <span class=\"_ _3\"></span>sui <span class=\"_ _29\"></span>valori <span class=\"_ _29\"></span>patrimoniali <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>calcolato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _3\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>contratti <span class=\"_ _3\"></span>derivati <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _29\"></span>sono assistiti  da <span class=\"_ _2c\"> </span>accordi  di <span class=\"_ _2c\"> </span>collaterili<span class=\"_ _1\"></span>zzazione  con <span class=\"_ _2c\"> </span>le  controparti  a <span class=\"_ _2c\"> </span>mitiga<span class=\"_ _1\"></span>zione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>(CSA agreement<span class=\"ff2 ls16\">).<span class=\"ls0\"> </span></span>A.4.5.1 Attivit\u00e0<span class=\"_ _0\"></span> e passivit\u00e0 valut<span class=\"_ _0\"></span>ate al fair value<span class=\"_ _0\"></span> su base ricorr<span class=\"_ _0\"></span>ente: ripartizione<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>per livelli di<span class=\"_ _0\"></span> fair value.   <table class=\"s wabc ha69\" id=\"_fb4e3da4-ca27-46eb-9c88-e4781415da9d\"><tr><td></td><td></td><td class=\"c x334 y3257 w3a9 h550\"><div class=\"t m0 x2c hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td></td><td></td><td class=\"c x335 y3257 w3aa h550\"><div class=\"t m0 x4e hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>3 </div></td><td></td></tr><tr><td class=\"c x336 y3258 w3a3 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie misur<span class=\"_ _1\"></span>ate al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3258 w3a8 h550\"><div class=\"t m0 xb6 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x337 y3258 w3a5 h550\"><div class=\"t m0 xee hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x338 y3258 w37e h550\"><div class=\"t m0 x27 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td><td class=\"c x335 y3258 w345 h550\"><div class=\"t m0 x131 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x339 y3258 w3a6 h550\"><div class=\"t m0 x27 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x33a y3258 w3a7 h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3259 wabd ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate a<span class=\"_ _1\"></span>l fair value con impatt<span class=\"_ _1\"></span>o a conto<span class=\"_ _324\"> </span></div></td><td class=\"c x334 y325a w3a8 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">50.883  </div></td><td class=\"c x337 y325a w3a5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.<span class=\"ls0\">203</span><span class=\"ls0\">  </span></div></td><td class=\"c x338 y325a w37e h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">   <span class=\"ls0\">146.816  </span></div></td><td class=\"c x335 y325a w345 h273\"><div class=\"t m0 x131 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">35.235 </div></td><td class=\"c x339 y325a w3a6 h273\"><div class=\"t m0 x31 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.573<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325a w3a7 h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">122.467 </div></td></tr><tr><td class=\"c x273 y325b wabe ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y325c w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a)  Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie detenute per l<span class=\"_ _1\"></span>a negoziazione<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y325c w3a8 h550\"><div class=\"t m0 x46 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">7.143  </div></td><td class=\"c x337 y325c w3a5 h550\"><div class=\"t m0 x3b h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">691 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y325c w37e h550\"><div class=\"t m0 x8 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">     <span class=\"ls0\">1.379  </span></div></td><td class=\"c x335 y325c w345 h550\"><div class=\"t m0 xc5 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">6.232<span class=\"ls0\"> </span></div></td><td class=\"c x339 y325c w3a6 h550\"><div class=\"t m0 x4c h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">907<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325c w3a7 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">759<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x336 y325d w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie des<span class=\"_ _1\"></span>ignate al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y325d w3a8 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                <span class=\"_ _1\"></span><span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x337 y325d w3a5 h550\"><div class=\"t m0 x30 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x338 y325d w37e h550\"><div class=\"t m0 x67 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x335 y325d w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y325d w3a6 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y325d w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y325e w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Altre attivit<span class=\"_ _1\"></span>\u00e0 finanziarie obbl<span class=\"_ _1\"></span>igatoriamente valutate al<span class=\"_ _1\"></span> fair value<span class=\"_ _3\"></span> </div></td><td class=\"c x334 y325e w3a8 h550\"><div class=\"t m0 x71 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">        <span class=\"ls0\">43.740 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x337 y325e w3a5 h550\"><div class=\"t m0 x3b h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">512 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y325e w37e h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">   <span class=\"ls0\">145.437  </span></div></td><td class=\"c x335 y325e w345 h550\"><div class=\"t m0 x131 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">29.003 </div></td><td class=\"c x339 y325e w3a6 h550\"><div class=\"t m0 x4c h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">666<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325e w3a7 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">121.708 </div></td></tr><tr><td class=\"c x273 y325f wabf ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate a<span class=\"_ _1\"></span>l fair value con impatt<span class=\"_ _1\"></span>o sulla reddit<span class=\"_ _1\"></span>ivit\u00e0</div></td><td class=\"c x334 y3260 w3a8 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">986.853 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x337 y3260 w3a5 h273\"><div class=\"t m0 x3b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">        <span class=\"ls0\">10.000 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y3260 w37e h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">  <span class=\"ls0\">3.208  </span></div></td><td class=\"c x335 y3260 w345 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">822.257 </div></td><td class=\"c x339 y3260 w3a6 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x33a y3260 w3a7 h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">3.208<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3261 wa08 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3262 w3a3 h5ad\"><div class=\"t m0 xdd h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">3. Derivati di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3262 w3a8 h5ad\"><div class=\"t m0 x8f h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-                         </div><div class=\"t m0 x8f h1b8 y20ac ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x337 y3262 w3a5 h5ad\"><div class=\"t m0 xc5 h1b8 yf3 ff2 fs10 fc0 sc0 ls95 ws0\">12<span class=\"ls0\">.578</span><span class=\"ls0\">  </span></div></td><td class=\"c x338 y3262 w37e h5ad\"><div class=\"t m0 xbe h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-                              </div><div class=\"t m0 xbe h1b8 y20ac ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x335 y3262 w345 h5ad\"><div class=\"t m0 x151 h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3262 w3a6 h5ad\"><div class=\"t m0 x3a h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">21.431 </div></td><td class=\"c x33a y3262 w3a7 h5ad\"><div class=\"t m0 x2d h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3263 w3a3 h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">4. Attivit\u00e0 materia<span class=\"_ _1\"></span>li </div></td><td></td><td class=\"c x337 y3263 w3a5 h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x335 y3263 w345 h273\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3263 w3a6 h273\"><div class=\"t m0 xbe h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3263 w3a7 h273\"><div class=\"t m0 x2d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x334 y3263 w3a8 h273\"><div class=\"t m0 x2f h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x8f h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td class=\"c x338 y3263 w37e h273\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>       </div><div class=\"t m0 xbe h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3264 w3a3 h273\"><div class=\"t m0 xdd h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 immateria<span class=\"_ _1\"></span>li </div></td><td></td><td class=\"c x337 y3264 w3a5 h273\"><div class=\"t m0 x30 h1b8 yfd6 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x335 y3264 w345 h273\"><div class=\"t m0 x151 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3264 w3a6 h273\"><div class=\"t m0 xbe h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3264 w3a7 h273\"><div class=\"t m0 x2d h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x334 y3264 w3a8 h273\"><div class=\"t m0 x2f h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x8f h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td class=\"c x338 y3264 w37e h273\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>       </div><div class=\"t m0 xbe h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3265 w3a3 h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x334 y3265 w3a8 h550\"><div class=\"t m0 x26 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">1.037.736 <span class=\"_ _1\"></span> </div></td><td class=\"c x337 y3265 w3a5 h550\"><div class=\"t m0 x67 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">        23.781<span class=\"_ _1\"></span>  </div></td><td class=\"c x338 y3265 w37e h550\"><div class=\"t m0 x4b hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">150.024  </div></td><td class=\"c x335 y3265 w345 h550\"><div class=\"t m0 x3a hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">857.492 </div></td><td class=\"c x339 y3265 w3a6 h550\"><div class=\"t m0 x4d hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">33.004 </div></td><td class=\"c x33a y3265 w3a7 h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">125.675 </div></td></tr><tr><td class=\"c x336 y3266 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie detenute per l<span class=\"_ _1\"></span>a negoziazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3266 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3266 w3a5 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">689 <span class=\"ls0\"> </span></div></td><td class=\"c x338 y3266 w37e h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1.265  </div></td><td class=\"c x335 y3266 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3266 w3a6 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">1.062<span class=\"ls0\"> </span></div></td><td class=\"c x33a y3266 w3a7 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">688<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x336 y3267 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie designate<span class=\"_ _1\"></span> al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3267 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3267 w3a5 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x338 y3267 w37e h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x335 y3267 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3267 w3a6 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3267 w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3268 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3. Derivati di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3268 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3268 w3a5 h550\"><div class=\"t m0 xc5 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">19.287  </div></td><td class=\"c x338 y3268 w37e h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x335 y3268 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3268 w3a6 h550\"><div class=\"t m0 x3a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">14.556 </div></td><td class=\"c x33a y3268 w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3269 w3a3 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x334 y3269 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x337 y3269 w3a5 h550\"><div class=\"t m0 xc5 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">19.976<span class=\"_ _1\"></span>  </div></td><td class=\"c x338 y3269 w37e h550\"><div class=\"t m0 x31 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1.265  </div></td><td class=\"c x335 y3269 w345 h550\"><div class=\"t m0 x2e hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3269 w3a6 h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">15.618 </div></td><td class=\"c x33a y3269 w3a7 h550\"><div class=\"t m0 x31 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">688<span class=\"ls0\"> </span></div></td></tr></table>A.4.5.2 Variazioni annue<span class=\"_ _1\"></span> delle attiv<span class=\"_ _1\"></span>it\u00e0 valutate al f<span class=\"_ _1\"></span>air value su base <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icorrente (livell<span class=\"_ _1\"></span>o 3)<span class=\"_ _1\"></span> <table class=\"s wac0 ha6a\" id=\"_bd09496f-fae6-444f-8c4f-5839b2225f72\"><tr><td></td><td></td><td class=\"c x33b y326b wac1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie valutate al fair value con impatto a conto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x33c y326c wac2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y326d wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33e y326e wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x33f y326f wac5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: a)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x340 y3270 wac6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">valutate al fair<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x341 y3271 wac7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: c) altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x342 y3272 wac8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x343 y3272 wac5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: b)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x33e y3273 wac9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">value con</div></td><td class=\"c x344 y3274 waca ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Derivati di<span class=\"_ _324\"> </span></div></td><td class=\"c x345 y3274 wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x346 y3274 wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x347 y3275 wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x348 y3275 wac8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x349 y3276 wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x34a y3277 wacb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">impatto sulla</div></td><td class=\"c x344 y3278 wacc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">copertura<span class=\"_ _324\"> </span></div></td><td class=\"c x34b y3278 wacd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">materiali<span class=\"_ _324\"> </span></div></td><td class=\"c x34c y3278 wace ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x34d y3279 w3ac h5b2\"><div class=\"t m0 x4b h5b1 y20b9 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x34e y327a wacf ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">obbligatoriamente<span class=\"_ _324\"> </span></div></td><td class=\"c x34f y327b wad0 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">detenute<span class=\"_ _324\"> </span></div></td><td class=\"c x350 y327b wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x33e y327c wad1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x351 y327d wad2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x352 y327e wad3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">per la<span class=\"_ _324\"> </span></div></td><td class=\"c x353 y327e wad4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">designate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x34a y327f wad5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x354 y3280 wad6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negoziazio-<span class=\"_ _324\"> </span></div></td><td class=\"c x355 y3280 wad7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x356 y3281 wad8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3282 w3ab h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Esistenze iniziali <span class=\"_ _1\"></span> </div></td><td class=\"c x34d y3282 w3ac h550\"><div class=\"t m0 x71 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">122.467<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3282 w3ae h550\"><div class=\"t m0 x151 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">121.708<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3282 w3ad h550\"><div class=\"t m0 x2d h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3282 w34b h550\"><div class=\"t m0 xbe h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3282 w3af h550\"><div class=\"t m0 x1f h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">3.208 <span class=\"fs10\"> </span></div></td><td class=\"c x35b y3282 w3b0 h550\"><div class=\"t m0 x4f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3282 w3b1 h550\"><div class=\"t m0 x20 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3282 w3b2 h550\"><div class=\"t m0 x8f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3283 w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x34d y3283 w3ac h550\"><div class=\"t m0 x42 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">58.674<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3283 w3ae h550\"><div class=\"t m0 x2f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">57.309<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3283 w3ad h550\"><div class=\"t m0 xee h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3283 w34b h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3283 w3af h550\"><div class=\"t m0 xb7 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3283 w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3283 w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3283 w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3284 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.1. Acquisti </div></td><td class=\"c x34d y3284 w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">38.105<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3284 w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">38.105<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3284 w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x359 y3284 w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3284 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3284 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3284 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3284 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3285 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2. Profitti imputa<span class=\"_ _1\"></span>ti a: </div></td><td class=\"c x34d y3285 w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3285 w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3285 w3ad h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3285 w34b h550\"><div class=\"t m0 xa8 h1b8 y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3285 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3285 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3285 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3285 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3286 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2.1. Conto Eco<span class=\"_ _1\"></span>nomico </div></td><td class=\"c x34d y3286 w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3286 w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3286 w3ad h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3286 w34b h550\"><div class=\"t m0 xa8 h1b8 y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3286 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3286 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3286 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3286 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3287 w3ab h5b3\"><div class=\"t m0 x26 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui plusvale<span class=\"_ _1\"></span>nze </div></td><td class=\"c x34d y3287 w3ac h5b3\"><div class=\"t m0 x3a h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3287 w3ae h5b3\"><div class=\"t m0 x2c h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3287 w3ad h5b3\"><div class=\"t m0 xee h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3287 w34b h5b3\"><div class=\"t m0 xa8 h1b8 y20c5 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3287 w3af h5b3\"><div class=\"t m0 x36 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3287 w3b0 h5b3\"><div class=\"t m0 xa8 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3287 w3b1 h5b3\"><div class=\"t m0 x20 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3287 w3b2 h5b3\"><div class=\"t m0 x8f h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3288 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio net<span class=\"_ _1\"></span>to </div></td><td class=\"c x34d y3288 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3288 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3288 w3ad h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x359 y3288 w34b h550\"><div class=\"t m0 x4f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x35a y3288 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3288 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3288 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3288 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3289 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.3. Trasferimenti<span class=\"_ _1\"></span> da altri livel<span class=\"_ _1\"></span>li </div></td><td class=\"c x34d y3289 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3289 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3289 w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y3289 w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x35a y3289 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3289 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3289 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3289 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328a w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.4. Altre variazioni i<span class=\"_ _1\"></span>n aumento<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328a w3ac h550\"><div class=\"t m0 x42 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">16.326  </div></td><td class=\"c x357 y328a w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">16.326  </div></td><td class=\"c x358 y328a w3ad h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y328a w34b h550\"><div class=\"t m0 xa8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x35a y328a w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328a w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328a w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328a w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328b w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328b w3ac h550\"><div class=\"t m0 x42 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">34.325<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328b w3ae h550\"><div class=\"t m0 x2f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">33.580<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328b w3ad h550\"><div class=\"t m0 x2d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">745<span class=\"fs10\"> </span></div></td><td class=\"c x359 y328b w34b h550\"><div class=\"t m0 xbe h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y328b w3af h550\"><div class=\"t m0 xb7 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328b w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328b w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328b w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328c w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.1. Vendite<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328c w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y328c w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x358 y328c w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y328c w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328c w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328c w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328c w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328c w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328d w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.2. Rimborsi<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328d w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">7.535<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328d w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">7.535<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328d w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x359 y328d w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328d w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328d w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328d w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328d w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328e w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3. Perdite imputate<span class=\"_ _1\"></span> a:<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328e w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328e w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328e w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y328e w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328e w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328e w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328e w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328e w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328f w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3.1. Conto Eco<span class=\"_ _1\"></span>nomico </div></td><td class=\"c x34d y328f w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328f w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328f w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y328f w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328f w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328f w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328f w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328f w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3290 w3ab h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- di cui minusvale<span class=\"_ _1\"></span>nze </div></td><td class=\"c x34d y3290 w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3290 w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3290 w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y3290 w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3290 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3290 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3290 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3290 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3291 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio net<span class=\"_ _1\"></span>to </div></td><td class=\"c x34d y3291 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3291 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3291 w3ad h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x359 y3291 w34b h550\"><div class=\"t m0 x4f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x35a y3291 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3291 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3291 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3291 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35a y3292 w3af h273\"><div class=\"t m0 x36 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">- </div><div class=\"t m0 x138 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">  </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3292 w3ab h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">3.4. Trasferimenti<span class=\"_ _1\"></span> da altri livel<span class=\"_ _1\"></span>li </div></td><td class=\"c x34d y3292 w3ac h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3292 w3ae h273\"><div class=\"t m0 x34 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3292 w3ad h273\"><div class=\"t m0 x2a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y3292 w34b h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td></td><td class=\"c x35b y3292 w3b0 h273\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3292 w3b1 h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3292 w3b2 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3293 w3ab h273\"><div class=\"t m0 xdd h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">3.5. Altre variazioni i<span class=\"_ _1\"></span>n </div><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">diminuzione </div></td><td class=\"c x34d y3293 w3ac h273\"><div class=\"t m0 x4b h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">15.133<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3293 w3ae h273\"><div class=\"t m0 x2f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">15.133<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3293 w3ad h273\"><div class=\"t m0 xa8 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td class=\"c x359 y3293 w34b h273\"><div class=\"t m0 x3f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\"> -<span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3293 w3af h273\"><div class=\"t m0 x36 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3293 w3b0 h273\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3293 w3b1 h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3293 w3b2 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3294 w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y3294 w3ac h550\"><div class=\"t m0 x71 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">146.816 <span class=\"fs10\"> </span></div></td><td class=\"c x357 y3294 w3ae h550\"><div class=\"t m0 x151 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">145.437 <span class=\"fs10\"> </span></div></td><td class=\"c x358 y3294 w3ad h550\"><div class=\"t m0 xee h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379 <span class=\"fs10\"> </span></div></td><td class=\"c x359 y3294 w34b h550\"><div class=\"t m0 xbe h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3294 w3af h550\"><div class=\"t m0 x1f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208 <span class=\"fs10\"> </span></div></td><td class=\"c x35b y3294 w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3294 w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3294 w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table>A.4.5.3 Variazi<span class=\"_ _0\"></span>oni annue delle<span class=\"_ _0\"></span> passivit\u00e0 valuta<span class=\"_ _0\"></span>te al fair valu<span class=\"_ _0\"></span>e su ba<span class=\"_ _0\"></span>se ricorrente (liv<span class=\"_ _0\"></span>ello 3) <table class=\"s wad9 ha6c\" id=\"_f0ef160a-888e-414d-af96-ea5935dc245c\"><tr><td></td><td class=\"c x35e y3295 wada ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x35f y3295 wada ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x360 y3296 wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x361 y3296 wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x362 y3296 wadc ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Derivati di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x363 y3297 wadd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">detenute per la<span class=\"_ _324\"> </span></div></td><td class=\"c x364 y3297 wade ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">designate al<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x362 y3297 wadf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">copertura<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x365 y3298 wae0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _324\"> </span></div></td><td class=\"c x366 y3298 wae1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fair value<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3299 w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1. Esistenze ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x367 y3299 w3b6 h5b7\"><div class=\"t m0 x8b h7c y101 ff3 fse fc0 sc0 ls0 ws0\">688  </div></td><td></td><td class=\"c x368 y3299 w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y3299 w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329a w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x367 y329a w3b6 h5b7\"><div class=\"t m0 x5a h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329a w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329a w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329b w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.1 Emissioni </div></td><td class=\"c x367 y329b w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y329b w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329b w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329c w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2. Perdite imp<span class=\"_ _0\"></span>utate a: </div></td><td class=\"c x367 y329c w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329c w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329c w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329d w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2.1. Conto Ec<span class=\"_ _0\"></span>onomico </div></td><td class=\"c x367 y329d w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329d w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329d w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329e w3b5 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- di cui minusva<span class=\"_ _0\"></span>lenze </div></td><td class=\"c x367 y329e w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329e w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329e w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329f w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2.2. Patrimonio<span class=\"_ _0\"></span> netto </div></td><td class=\"c x367 y329f w3b6 h5b5\"><div class=\"t m0 xa8 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x368 y329f w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329f w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a0 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.3. Trasferiment<span class=\"_ _0\"></span>i da altri live<span class=\"_ _0\"></span>lli </div></td><td class=\"c x367 y32a0 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a0 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a0 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a1 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.4. Altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to </div></td><td class=\"c x367 y32a1 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a1 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a1 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a2 w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x367 y32a2 w3b6 h5b7\"><div class=\"t m0 x8b h7c y101 ff3 fse fc0 sc0 ls0 ws0\">688  </div></td><td></td><td class=\"c x368 y32a2 w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a2 w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a3 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.1. Rimborsi </div></td><td class=\"c x367 y32a3 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a3 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a3 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a4 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.2. Riacquisti </div></td><td class=\"c x367 y32a4 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a4 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a4 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a5 w3b5 h5b8\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3. Profitti impu<span class=\"_ _0\"></span>tati a: </div></td><td class=\"c x367 y32a5 w3b6 h5b8\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a5 w3b7 h5b8\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a5 w3b8 h5b8\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a6 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3.1. Conto Ec<span class=\"_ _0\"></span>onomico </div></td><td class=\"c x367 y32a6 w3b6 h5b5\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a6 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a6 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a7 w3b5 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- di cui plusvalen<span class=\"_ _0\"></span>ze </div></td><td class=\"c x367 y32a7 w3b6 h5b5\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a7 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a7 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a8 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3.2. Patrimon<span class=\"_ _0\"></span>io netto </div></td><td class=\"c x367 y32a8 w3b6 h5b5\"><div class=\"t m0 xa8 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x368 y32a8 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a8 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a9 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.4. Trasferimento<span class=\"_ _0\"></span> ad altri liv<span class=\"_ _0\"></span>elli </div></td><td class=\"c x367 y32a9 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a9 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a9 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32aa w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.5. Altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x367 y32aa w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32aa w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32aa w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32ab w3b5 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">4. Rimanenze fin<span class=\"_ _0\"></span>ali </div></td><td class=\"c x367 y32ab w3b6 h5b5\"><div class=\"t m0 x5a h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y32ab w3b7 h5b5\"><div class=\"t m0 x13f h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32ab w3b8 h5b5\"><div class=\"t m0 x22 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>A.4.5.4 Attivit\u00e0<span class=\"_ _0\"></span> e passivit\u00e0 non <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value o valuta<span class=\"_ _0\"></span>te al fair value <span class=\"_ _0\"></span>su base non ricorr<span class=\"_ _0\"></span>ente: ripartizione<span class=\"_ _0\"></span> per livelli di<span class=\"_ _0\"></span> fair value <table class=\"s wae2 ha6e\" id=\"_0bede63c-c8bb-477f-b5a9-e4edfb0be961\"><tr><td class=\"c x36a y32ad wae3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 non<span class=\"_ _1\"></span> misurate al fair<span class=\"_ _1\"></span> value o<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x36b y32ae w8 h2aa\"><div class=\"t m0 x3c hfe y10b2 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td></td><td></td><td></td><td></td><td class=\"c x36c y32ae w3bf h2aa\"><div class=\"t m0 x13f hfe y10b2 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>3 </div></td><td></td></tr><tr><td class=\"c x36d y32af wae4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">misurate al fair v<span class=\"_ _1\"></span>alue su base non ri<span class=\"_ _1\"></span>corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b0 w3b0 h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls9e ws0\">VB<span class=\"ls0\"> </span></div></td><td class=\"c x36e y32b0 w3bb h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x36f y32b0 w3bc h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x370 y32b0 w3be h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td><td class=\"c x36c y32b0 w37e h2aa\"><div class=\"t m0 x3a hfe y10b2 ff3 fs10 fc0 sc0 ls9e ws0\">VB<span class=\"ls0\"> </span></div></td><td class=\"c x371 y32b0 w3bd h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x372 y32b0 w3bb h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x373 y32b0 w3a6 h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y32b1 wae5 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b2 w3b0 h294\"><div class=\"t m0 x3b h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">15.468.174  </div></td><td class=\"c x36e y32b2 w3bb h294\"><div class=\"t m0 x8 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">2.736.046  </div></td><td class=\"c x36f y32b2 w3bc h294\"><div class=\"t m0 x4d h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">168.551  </div></td><td class=\"c x370 y32b2 w3be h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">12.567.970  </div></td><td class=\"c x36c y32b2 w37e h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">14.888.148  </div></td><td class=\"c x371 y32b2 w3bd h294\"><div class=\"t m0 x8 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">2.596.743  </div></td><td class=\"c x372 y32b2 w3bb h294\"><div class=\"t m0 x4d h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">240.361  </div></td><td class=\"c x373 y32b2 w3a6 h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">10.365.661  </div></td></tr><tr><td class=\"c x273 y32b3 wae6 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32b4 wae7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 materia<span class=\"_ _1\"></span>li detenute a s<span class=\"_ _1\"></span>copo di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b5 w3b0 h273\"><div class=\"t m0 xc5 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">3.356  </div></td><td class=\"c x36e y32b5 w3bb h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32b5 w3bc h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x370 y32b5 w3be h273\"><div class=\"t m0 xee h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">5.337  </div></td><td class=\"c x36c y32b5 w37e h273\"><div class=\"t m0 xb6 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">2.790  </div></td><td class=\"c x371 y32b5 w3bd h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32b5 w3bb h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x373 y32b5 w3a6 h273\"><div class=\"t m0 xee h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">4.434  </div></td></tr><tr><td class=\"c x273 y32b6 wae8 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32b7 wae9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 non co<span class=\"_ _1\"></span>rrenti e gruppi d<span class=\"_ _1\"></span>i attivit<span class=\"_ _1\"></span>\u00e0 in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b8 w3b0 h273\"><div class=\"t m0 x4f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x36e y32b8 w3bb h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x36f y32b8 w3bc h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td></td><td class=\"c x36c y32b8 w37e h273\"><div class=\"t m0 x1f3 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x371 y32b8 w3bd h273\"><div class=\"t m0 x1f3 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x372 y32b8 w3bb h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y32b9 waea ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">dismissi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y32ba w3b9 h2aa\"><div class=\"t m0 xdd hfe y1d9d ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x36b y32ba w3b0 h2aa\"><div class=\"t m0 x3b h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">15.471.530  </div></td><td class=\"c x36e y32ba w3bb h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.736.046  </div></td><td class=\"c x36f y32ba w3bc h2aa\"><div class=\"t m0 x4d h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">168.551  </div></td><td class=\"c x370 y32ba w3be h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">12.573.307  </div></td><td class=\"c x36c y32ba w37e h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.890.938  </div></td><td class=\"c x371 y32ba w3bd h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.596.743  </div></td><td class=\"c x372 y32ba w3bb h2aa\"><div class=\"t m0 x4d h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">240.361  </div></td><td class=\"c x373 y32ba w3a6 h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">10.370.095  </div></td></tr><tr><td class=\"c x273 y32bb waeb ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate a<span class=\"_ _1\"></span>l costo<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32bc w3b0 h273\"><div class=\"t m0 x3b h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">16.664.203  </div></td><td class=\"c x36e y32bc w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32bc w3bc h273\"><div class=\"t m0 x8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">2.572.<span class=\"lsa\">034</span>  </div></td><td class=\"c x370 y32bc w3be h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">14.079.379  </div></td><td class=\"c x36c y32bc w37e h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">16.795.988  </div></td><td class=\"c x371 y32bc w3bd h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32bc w3bb h273\"><div class=\"t m0 x8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">2.205.972  </div></td><td class=\"c x373 y32bc w3a6 h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">14.515.893 </div></td></tr><tr><td class=\"c x273 y32bd wae6 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32be waec ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 a<span class=\"_ _1\"></span>ssociate ad<span class=\"_ _1\"></span> attivit\u00e0<span class=\"_ _1\"></span> in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32bf w3b0 h273\"><div class=\"t m0 xa8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36e y32bf w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32bf w3bc h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x370 y32bf w3be h273\"><div class=\"t m0 x3f h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36c y32bf w37e h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x371 y32bf w3bd h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32bf w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x373 y32bf w3a6 h273\"><div class=\"t m0 x3f h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y32c0 waea ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">dismissi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y32c1 w3b9 h2aa\"><div class=\"t m0 xdd hfe y1d9d ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x36b y32c1 w3b0 h2aa\"><div class=\"t m0 x3b h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">16.664.203  </div></td><td class=\"c x36e y32c1 w3bb h2aa\"><div class=\"t m0 xbe h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32c1 w3bc h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.572.034  </div></td><td class=\"c x370 y32c1 w3be h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.079.379  </div></td><td class=\"c x36c y32c1 w37e h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">16.795.988  </div></td><td class=\"c x371 y32c1 w3bd h2aa\"><div class=\"t m0 x1f3 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32c1 w3bb h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.205.972  </div></td><td class=\"c x373 y32c1 w3a6 h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.515.893  </div></td></tr></table>Legenda VB = Valore di bila<span class=\"_ _1\"></span>ncio L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _324\"> </span>A.5   INFORMATIVA SUL C.D. <span class=\"ff15 lsa4\">\u201cDAY ONE PROFIT/LOSS\u201d</span> Il principio <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _1\"></span> Strum<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>finanziari pr<span class=\"_ _1\"></span>evede che <span class=\"_ _1\"></span>il v<span class=\"_ _1\"></span>alore di <span class=\"_ _1\"></span>iscrizio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>uno strume<span class=\"_ _1\"></span>nto finanzia<span class=\"_ _1\"></span>rio sia <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>corris<span class=\"_ _1\"></span>ponde <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>norma <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>prezzo di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ansazione <span class=\"_ _3\"></span><span class=\"ff5\">(ossia <span class=\"_ _1\"></span>all\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>erogato <span class=\"_ _1\"></span>per </span>le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alla somma <span class=\"_ _2\"></span>incassata <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie). <span class=\"_ _2\"></span>Tale <span class=\"_ _2\"></span>affermazione <span class=\"_ _0\"></span>risulta <span class=\"_ _2\"></span>veri<span class=\"_ _1\"></span>ficata per le transazioni di str<span class=\"_ _1\"></span>umenti quotati in un mercato atti<span class=\"_ _1\"></span>vo.  Se il mercato di tale strumento finanziari<span class=\"_ _1\"></span>o non<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tivo, \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>necessario <span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rminare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>mediante utilizzo <span class=\"_ _2\"></span>di tecniche <span class=\"_ _2\"></span>di valutazione. Qualora <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>differen<span class=\"_ _1\"></span>za <span class=\"_ _2\"></span>(c.d. <span class=\"_ _0\"></span>\u201cday <span class=\"_ _2\"></span>one <span class=\"_ _0\"></span>profit/loss\u201d) <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>transazione <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _0\"></span>determinato al <span class=\"_ _0\"></span>momento <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>rilevazione ini<span class=\"ff5\">ziale <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _0\"></span>l\u2019utilizzo delle <span class=\"_ _2\"></span>tecniche di <span class=\"_ _2\"></span>valuta<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tale differenza <span class=\"_ _0\"></span>non </span>\u00e8 rilevat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>immediatamente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>necessario <span class=\"_ _1\"></span>fornire <span class=\"_ _1\"></span>l\u2019informat<span class=\"_ _1\"></span>iva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>28 dell\u2019IFRS <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>indicando <span class=\"_ _3\"></span>le poli<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>adottate per <span class=\"_ _1\"></span>imput<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Cont<span class=\"_ _3\"></span><span class=\"ff2\">o Economico, <span class=\"_ _3\"></span>successivamente </span>alla prima iscrizio<span class=\"_ _1\"></span>ne dello strumento, le differenze cos\u00ec determinate.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>relazione <span class=\"_ _47\"> </span>all\u2019operativit\u00e0 <span class=\"_ _47\"> </span>posta <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>essere <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>sulla <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>metodologie <span class=\"_ _47\"> </span>interne <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>valutazione attualmente in uso, <span class=\"_ _0\"></span>il fair value <span class=\"_ _0\"></span>degli strumenti finanziari alla prima <span class=\"_ _0\"></span>iscrizione coincide <span class=\"_ _0\"></span>generalmente con il prezzo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>transaz<span class=\"_ _1\"></span>ione; <span class=\"_ _3f\"> </span>tuttavi<span class=\"_ _1\"></span>a, <span class=\"_ _3f\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3f\"> </span>sia <span class=\"_ _2c\"> </span>stata <span class=\"_ _2d\"> </span>rilevata <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>fra <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>prezzo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>tr<span class=\"_ _1\"></span>ansazione <span class=\"_ _2d\"> </span>e l\u2019importo <span class=\"_ _40\"> </span>determinato <span class=\"_ _3d\"> </span>mediante <span class=\"_ _3d\"> </span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>tecniche <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>valutazione, <span class=\"_ _40\"> </span>tale <span class=\"_ _40\"> </span>differenza <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>stata<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>rilevat<span class=\"_ _1\"></span>a immediatamente a Conto Economico.<span class=\"_ _324\"> </span>Sezione 2 - Attivit\u00e0<span class=\"_ _1\"></span> finanziar<span class=\"_ _1\"></span>ie valutate al fair value<span class=\"_ _1\"></span> con impatto a<span class=\"_ _1\"></span> conto ec<span class=\"_ _1\"></span>onomico<span class=\"_ _1\"></span> - vo<span class=\"_ _1\"></span>ce 20 2.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha71\" id=\"_32b4bd6d-bfcc-476f-b71f-8370b25f5bf4\"><tr><td class=\"c x27f y32c7 w3c6 h5c0\"><div class=\"t m0 x67 h2f y11ce ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x375 y32c8 w3cb h550\"><div class=\"t m0 x139 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y32c8 w3cc h550\"><div class=\"t m0 x98 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x375 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32c7 w3c7 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32c9 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32ca w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32ca w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ca w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cb w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cb w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cc w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cc w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cc w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cd w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cd w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cd w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ce w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.<span class=\"_ _0\"></span>C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">126<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32ce w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">128<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ce w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cf w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4. Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cf w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.1 Pronti contro<span class=\"_ _0\"></span> termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d1 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d1 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d2 w3ca h5b3\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d2 w3c7 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d2 w3c9 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d3 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32d4 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d4 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d4 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d4 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d4 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32d5 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d5 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d5 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d5 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d5 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y32d6 waef ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.2  connessi con<span class=\"_ _0\"></span> la fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d7 w3c7 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32d9 waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32da w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32da w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32db w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32db w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32dc w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32dc w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32dd waf1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.2 connessi co<span class=\"_ _0\"></span>n la fair valu<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32de w3c7 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32df waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32e0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e1 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32e1 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e1 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32e1 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e1 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e2 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.143<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e2 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e2 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e2 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e2 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"ff2 fs4\"> </span>L1= Livello 1 L2= Livello 2 L3= Livello 3 La voce 20 \u201cAttivit\u00e0 finanz<span class=\"_ _1\"></span>iarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d risulta composta da:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a) le attivit\u00e0 per cassa <span class=\"_ _1\"></span>destinate a finalit\u00e0 di negoziazione;<span class=\"_ _1\"></span> b) il valore positivo dei contratti<span class=\"_ _1\"></span> derivati posti in essere con finalit\u00e0 di negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> La variazione della voce \u201cA. Attivit\u00e0 per cas<span class=\"_ _1\"></span>sa\u201d deriva dall\u2019o<span class=\"_ _1\"></span>rdinario turnover sul portafoglio<span class=\"_ _1\"></span> di trading.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In particolare, l\u2019import<span class=\"_ _1\"></span>o indicato alla voce \u201cB. Strumenti derivati\u201d si rif<span class=\"_ _1\"></span>erisce prevalentemente al fair va<span class=\"_ _1\"></span>lue degli str<span class=\"_ _1\"></span>umenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>copertura, e al fair value dei contratti s<span class=\"_ _1\"></span>wap e outright che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _1\"></span> I criteri adottati per la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione degli strumenti f<span class=\"_ _1\"></span>inanziari nei tre liv<span class=\"_ _1\"></span>elli previsti dalla \u201cgerarchia<span class=\"_ _1\"></span> del fair value\u201d <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ripo<span class=\"_ _1\"></span>rtati <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>\u201cA.4 <span class=\"_ _3b\"> </span>Info<span class=\"_ _1\"></span>rmativa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3f\"> </span>fair <span class=\"_ _3b\"> </span>value\u201d <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>\u201cPolitiche<span class=\"_ _1\"></span> contabili\u201d della Nota integrati<span class=\"_ _1\"></span><span class=\"ff2\">va. </span>Tutti gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>tra le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>per negoziazione sono <span class=\"_ _2\"></span>valoriz<span class=\"_ _1\"></span>zati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>loro fair<span class=\"_ _0\"></span> value.<span class=\"_ _324\"> </span>2.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione per d<span class=\"_ _0\"></span>ebitori/emittenti/<span class=\"_ _0\"></span>contropa<span class=\"_ _0\"></span>rti <table class=\"s waf2 ha72\" id=\"_e4b6eb42-ba00-4a6f-be17-7dbd9792f908\"><tr><td class=\"c x27f y32e3 w3cd h2b0\"><div class=\"t m0 x67 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e3 w191 h2b0\"><div class=\"t m0 x9 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e3 w15c h2b0\"><div class=\"t m0 x1f3 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e4 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32e5 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e5 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e5 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e6 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e6 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e6 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e7 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e7 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e7 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e8 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e8 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e8 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e9 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e9 w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">209<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32e9 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ea w3cd h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ea w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ea w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32eb w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32eb w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32eb w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ec w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ec w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ec w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ed w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ed w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">543<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ed w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ee w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ee w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">215<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ee w15c h550\"><div class=\"t m0 xef h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">297<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32ef w3cd h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui:  imprese<span class=\"_ _0\"></span> di assicuraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ef w191 h5b3\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ef w15c h5b3\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f0 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f0 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.714<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f0 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.959<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f1 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altri emitte<span class=\"_ _0\"></span>nti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f1 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f1 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f2 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f2 w191 h550\"><div class=\"t m0 x85 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">126<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f2 w15c h550\"><div class=\"t m0 xef h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">128<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f3 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f3 w191 h550\"><div class=\"t m0 xf h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f3 w15c h550\"><div class=\"t m0 x43 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f4 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f4 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f4 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f5 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f5 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f5 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f6 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f6 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f6 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f7 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f7 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f7 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f8 w3cd h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f8 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f8 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f9 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f9 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f9 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fa w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fa w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fa w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fb w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fb w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fb w15c h550\"><div class=\"t m0 x137 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fc w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32fd w3cd h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Contropart<span class=\"_ _0\"></span>i centrali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fd w191 h5b3\"><div class=\"t m0 x85 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32fd w15c h5b3\"><div class=\"t m0 xef h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">682<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32fe w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fe w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.767<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fe w15c h550\"><div class=\"t m0 x137 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.013<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ff w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ff w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.084<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ff w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3300 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y3300 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.213<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y3300 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.898<span class=\"ff7 fsb\"> </span></div></td></tr></table><div class=\"c w382 h5c4 gs12\"><div class=\"t m0 x67 h2f y2115 ff3 fs17 fc0 sc0 ls0 ws0\">2.5 Altre attivit\u00e0 finanziarie o<span class=\"_ _0\"></span>bbligatoriamente valutate<span class=\"_ _0\"></span> al fair value: compos<span class=\"_ _0\"></span>izione m<span class=\"_ _1\"></span>erceologic<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs13\"><table class=\"s waf3 ha73\" id=\"_0e4a6abb-5da1-4e42-a7bc-fe1290e561d8\"><tr><td class=\"c x27f y3301 w3d5 h307\"><div class=\"t m0 x5a h2f y20ad ff3 fs17 fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x37d y3302 w3d6 h265\"><div class=\"t m0 x1b h2f y1e05 ff3 fs17 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y3302 w3d6 h265\"><div class=\"t m0 x1b h2f y1e05 ff3 fs17 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x37d y3303 w3d1 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y3303 w12f h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3303 w198 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3303 w3d1 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y3303 w3d4 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3303 w3d3 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3304 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3304 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3304 w12f h5b5\"><div class=\"t m0 xa0 h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">31<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3304 w198 h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3304 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3304 w3d4 h5b5\"><div class=\"t m0 xa0 h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3304 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3305 w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3305 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3305 w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3305 w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3305 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3305 w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3305 w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3306 w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">1.2 Altri titoli di deb<span class=\"_ _0\"></span>ito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3306 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3306 w12f h5b5\"><div class=\"t m0 xa0 h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">31<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3306 w198 h5b5\"><div class=\"t m0 x2e h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3306 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3306 w3d4 h5b5\"><div class=\"t m0 xa0 h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3306 w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3307 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3307 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3307 w12f h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">481<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3307 w198 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3307 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3307 w3d4 h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3307 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3308 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3308 w3d1 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">43.740<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3308 w12f h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3308 w198 h5b5\"><div class=\"t m0 xee h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">144.874<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3308 w3d1 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">29.003<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3308 w3d4 h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3308 w3d3 h5b5\"><div class=\"t m0 xee h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">121.708<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3309 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3309 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3309 w12f h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3309 w198 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3309 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3309 w3d4 h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3309 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330a w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">4.1 Pronti contro termine<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y330a w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330a w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y330a w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330a w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330a w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y330a w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330b w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y330b w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330b w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y330b w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330b w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330b w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y330b w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x27f y330c w3d5 h5b5\"><div class=\"t m0 x55 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y330c w3d1 h5b5\"><div class=\"t m0 x46 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">43.740<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330c w12f h5b5\"><div class=\"t m0 x2e h2f y101 ff3 fs17 fc0 sc0 ls11a ws0\">512<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y330c w198 h5b5\"><div class=\"t m0 xee h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">145.437<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330c w3d1 h5b5\"><div class=\"t m0 x46 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">29.003<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330c w3d4 h5b5\"><div class=\"t m0 x2e h2f y101 ff3 fs17 fc0 sc0 ls11a ws0\">666<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y330c w3d3 h5b5\"><div class=\"t m0 xee h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">121.708<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs14\"><div class=\"t m0 x3 ha y211c ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c ye00 ff3 fse fc0 sc0 ls0 ws0\">Legenda </div><div class=\"t m0 x3 h3b y282 ff2 fse fc0 sc0 ls0 ws0\">L1= Livello 1 </div><div class=\"t m0 x3 h3b y1f97 ff2 fse fc0 sc0 ls0 ws0\">L2= Livello 2 </div><div class=\"t m0 x3 h3b y6d1 ff2 fse fc0 sc0 ls0 ws0\">L3= Livello 3 </div><div class=\"t m0 x3 h3b yb0e ff2 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha ye71 ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAttivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quote </div><div class=\"t m0 x3 ha y7c ff5 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _29\"></span>OICR <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>destinate <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>finalit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>negoziazio<span class=\"_ _1\"></span>ne; <span class=\"_ _29\"></span>tali <span class=\"_ _3b\"></span>strumenti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>loro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>natura <span class=\"_ _3b\"></span>non <span class=\"_ _29\"></span>superano <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>SPPI <span class=\"_ _29\"></span>test </div><div class=\"t m0 x3 ha yf8e ff2 fs4 fc0 sc0 ls0 ws0\">(solely payments of principal and interests<span class=\"_ _1\"></span>) <span class=\"ff5\">previsto<span class=\"_ _1\"></span> dal principio IFRS9 \u201cStrumenti Finanziari<span class=\"_ _1\"></span>\u201d. <span class=\"_ _1\"></span></span> </div><div class=\"t m0 x3 ha y211d ff5 fs4 fc0 sc0 ls0 ws0\">In par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _1\"></span>alla vo<span class=\"_ _1\"></span>ce \u201c3. <span class=\"_ _1\"></span>Quote <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>OICR\u201d, <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>iscritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote <span class=\"_ _1\"></span>dei fo<span class=\"_ _1\"></span>ndi chius<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sottoscritte ad <span class=\"_ _1\"></span>esito </div><div class=\"t m0 x3 ha y662 ff2 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _3\"></span>perfezionamento <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>essioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>performing <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>medesimi; <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>dei </div><div class=\"t m0 x3 ha y1f38 ff2 fs4 fc0 sc0 ls0 ws0\">fondi <span class=\"_ _3\"></span>(livello<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _29\"></span>appl<span class=\"_ _1\"></span>icando <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>previste <span class=\"_ _29\"></span>dalla <span class=\"_ _3\"></span>banca<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>tale <span class=\"_ _29\"></span>tipologia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>strumenti </div><div class=\"t m0 x3 ha y1415 ff2 fs4 fc0 sc0 ls0 ws0\">finanziari.  </div><div class=\"t m0 x3 ha y59d ff2 fs4 fc0 sc0 ls0 ws0\">Nel  corso  del <span class=\"_ _2c\"> </span>2024  si  son<span class=\"_ _0\"></span>o  perfezionate  cessioni  d<span class=\"_ _0\"></span>i  crediti  per <span class=\"_ _2c\"> </span>4<span class=\"_ _3\"></span>9.<span class=\"lsb\">846</span> <span class=\"_ _2c\"> </span>migliaia  di  Euro  nominali <span class=\"_ _2c\"> </span>con </div><div class=\"t m0 x3 ha y211e ff2 fs4 fc0 sc0 ls0 ws0\">sottoscrizione di <span class=\"_ _2\"></span>quo<span class=\"_ _1\"></span>te di <span class=\"_ _0\"></span>Fondi Chiusi <span class=\"_ _0\"></span>per 29.<span class=\"lsb\">555</span> migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro, valutati <span class=\"_ _0\"></span>in coerenza con <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto previsto </div><div class=\"t m0 x3 ha y211f ff2 fs4 fc0 sc0 ls0 ws0\">dalle policy di fair value di Gruppo<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y12bb ff5 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _3\"></span>segnala, <span class=\"_ _29\"></span>inoltre, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>\u201c3. <span class=\"_ _29\"></span>Quote <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>OICR<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>quo<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er </div><div class=\"t m0 x3 ha y2120 ff2 fs4 fc0 sc0 ls0 ws0\">15.908 migliaia di euro relati<span class=\"_ _1\"></span>ve ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _3\"></span> </div><div class=\"t m0 x3 ha ycf0 ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">\u2022 Planetarium Fund \u2013</span> Anthilia W<span class=\"_ _1\"></span>hite;  </div><div class=\"t m0 x3 ha y2121 ff5 fs4 fc0 sc0 ls0 ws0\">\u2022 Planetarium Fund \u2013<span class=\"ff2\"> Anthi<span class=\"_ _1\"></span>lia Yellow;  </span></div><div class=\"t m0 x3 ha y2122 ff5 fs4 fc0 sc0 ls0 ws0\">\u2022 Anthilia Gap. <span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y197b ff5 fs4 fc0 sc0 ls0 ws0\">Nella sottovoce <span class=\"_ _1\"></span>\u201cTitoli <span class=\"_ _1\"></span>di c<span class=\"_ _1\"></span>apitale\u201d risult<span class=\"_ _1\"></span>a iscri<span class=\"_ _1\"></span>tto il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>della parte<span class=\"_ _1\"></span>cipazione <span class=\"_ _1\"></span>acquisita <span class=\"_ _1\"></span>in Yolo<span class=\"_ _1\"></span> Group <span class=\"_ _1\"></span>nel </div><div class=\"t m0 x3 ha y2123 ff5 fs4 fc0 sc0 ls0 ws0\">corso dell\u2019esercizio precedente.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y1261 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y2028 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div>2.6 Altre atti<span class=\"_ _0\"></span>vit\u00e0 finanziarie obbl<span class=\"_ _0\"></span>igatoriamente <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value: compo<span class=\"_ _0\"></span>sizione per debitor<span class=\"_ _2\"></span>i/emittenti<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span><table class=\"s waf4 ha74\" id=\"_25a3de90-fc1c-43ff-a4ec-03fec2d6b16f\"><tr><td></td><td class=\"c x31a y330d w3da h5c8\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330d w3db h5c8\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330e w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.Titoli di capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y330e w3da h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">481<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330e w3db h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">634<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330f w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y330f w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330f w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3310 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: altre soci<span class=\"_ _0\"></span>et\u00e0 finanz<span class=\"_ _0\"></span>iarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3310 w3da h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">481<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x380 y3310 w3db h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3311 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: societ\u00e0<span class=\"_ _0\"></span> non finanziarie<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3311 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3311 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3312 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3312 w3da h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">594<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3312 w3db h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3313 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3313 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3313 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3314 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3314 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3314 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3315 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3315 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3315 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3316 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3316 w3da h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">594<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x380 y3316 w3db h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3317 w3d7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3317 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3317 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3318 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3318 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3318 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3319 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I<span class=\"_ _0\"></span>.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3319 w3da h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">188.614<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3319 w3db h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">150.711<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331a w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331a w3da h550\"><div class=\"t m0 x32 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331a w3db h550\"><div class=\"t m0 x32 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331b w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331b w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331b w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331c w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331c w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331c w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331d w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331d w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331d w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331e w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331e w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331e w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331f w3d7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331f w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331f w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3320 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3320 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3320 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3321 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3321 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3321 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3322 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3322 w3da h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">189.689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3322 w3db h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">151.377<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _1\"></span>Titoli <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>capitale\u201d <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>481 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferisce <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>Yolo Group di cui si fornis<span class=\"_ _1\"></span>ce ulteriore informativa nella sezione 7 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> Partecipaz<span class=\"_ _1\"></span>ioni.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _8a\"> </span>3 <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>-<span class=\"ls11c\">   </span>Attivit\u00e0 finanziarie valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _0\"></span>con impatto sulla <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>edditivit\u00e0 complessiva   -<span class=\"ls84\">   </span>voce 30<span class=\"_ _1\"></span><span class=\"ff2 fs3 fc0\"> </span>3.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al fair value c<span class=\"_ _0\"></span>on impatto <span class=\"_ _0\"></span>sulla redditivit\u00e0 <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>va: composizione merceol<span class=\"_ _0\"></span>ogica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha75\" id=\"_48be8673-0020-436b-8ba9-984a8756a122\"><tr><td></td><td></td><td class=\"c x37d y3323 w3d6 h5cb\"><div class=\"t m0 x139 h2f y1d9f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y3323 w3dd h5cb\"><div class=\"t m0 x139 h2f y1d9f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3324 w3d5 h5ca\"><div class=\"t m0 x67 h2f y2132 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x37d y3324 w3c7 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y3324 w3d1 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3324 w181 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3324 w3d1 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y3324 w198 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3324 w3c9 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3325 w3dc h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3325 w3c7 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3325 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3325 w181 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3325 w3d1 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3325 w198 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3325 w3c9 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3326 w3dc h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3326 w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3326 w3d1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3326 w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3326 w3d1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3326 w198 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3326 w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3327 w3dc h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3327 w3c7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3327 w3d1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3327 w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3327 w3d1 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3327 w198 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3327 w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3328 w3dc h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3328 w3c7 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3328 w3d1 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3328 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3328 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3328 w198 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3328 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3329 w3dc h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3329 w3c7 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3329 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3329 w181 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3329 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3329 w198 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3329 w3c9 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332a w3dc h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y332a w3c7 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y332a w3d1 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y332a w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y332a w3d1 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y332a w198 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y332a w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 La voce \u201cAttivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva\u201d comprende:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>portafoglio <span class=\"_ _2\"></span>obbligazio<span class=\"_ _1\"></span>nario <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>destinato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>enuto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>esclusivo </span></span>intento di incassare i flussi di cassa contr<span class=\"_ _1\"></span>attuali; b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">quote di partecipazioni in societ\u00e0 non <span class=\"_ _0\"></span>controllate e non <span class=\"_ _0\"></span>collegate per <span class=\"_ _0\"></span>le quali \u00e8 <span class=\"_ _0\"></span>stata adottata la </span></span>c.d. \u201cFVOCI option\u201d.<span class=\"ff2\"> </span>3.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al fair value c<span class=\"_ _0\"></span>on impatto <span class=\"_ _0\"></span>sulla redditivit\u00e0 <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>va: composizion<span class=\"_ _0\"></span>e per debitori/e<span class=\"_ _0\"></span>mittenti<span class=\"ff7 fsb\"> </span><table class=\"s waf5 ha76\" id=\"_286f55ac-77ee-4da3-a3bf-f613c74eab9d\"><tr><td class=\"c x27f y332b w3de h5cd\"><div class=\"t m0 x67 h2f y103 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div><div class=\"t m0 x67 h2f ye84 ff7 fsb fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td></tr><tr><td></td><td class=\"c x381 y332b w3e1 h5cd\"><div class=\"t m0 x2b h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332b w3e2 h5cd\"><div class=\"t m0 x2b h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332c w3c0 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332c w3e1 h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332c w3e2 h550\"><div class=\"t m0 x22 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332d w3c0 h5ce\"><div class=\"t m0 x3a h2f ye29 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332d w3e1 h5ce\"><div class=\"t m0 x57 h2f ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332d w3e2 h5ce\"><div class=\"t m0 x57 h2f ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332e w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332e w3e1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">966.495<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332e w3e2 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">783.372<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332f w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332f w3e1 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">19.318<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332f w3e2 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">38.098<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3330 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3330 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3330 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3331 w3c0 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3331 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3331 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3332 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3332 w3e1 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3332 w3e2 h550\"><div class=\"t m0 x34 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">787<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3333 w3c0 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3333 w3e1 h550\"><div class=\"t m0 x5a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3333 w3e2 h550\"><div class=\"t m0 x28 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.208<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3334 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3334 w3e1 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3334 w3e2 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3335 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altri emitt<span class=\"_ _0\"></span>enti: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3335 w3e1 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3335 w3e2 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3336 w3c0 h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- altre societ\u00e0 f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3336 w3e1 h5b3\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.224<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3336 w3e2 h5b3\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.224<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3337 w3c0 h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3337 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3337 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3338 w3c0 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3338 w3e1 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">98<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x382 y3338 w3e2 h550\"><div class=\"t m0 x34 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">98<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x27f y3339 w3c0 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3339 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3339 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333a w3c0 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333a w3e1 h550\"><div class=\"t m0 x114 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333a w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333b w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333b w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333b w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333c w3c0 h307\"><div class=\"t m0 x3a h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333c w3e1 h307\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333c w3e2 h307\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333d w3c0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333d w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333d w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333e w3c0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333e w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333e w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333f w3c0 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333f w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333f w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3340 w3c0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3340 w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3340 w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3341 w3c0 h5ce\"><div class=\"t m0 x3a h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3341 w3e1 h5ce\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3341 w3e2 h5ce\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3342 w3c0 h268\"><div class=\"t m0 x3a h2f y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3342 w3e1 h268\"><div class=\"t m0 xa0 h2f y13cc ff3 fse fc0 sc0 ls0 ws0\">1.000.061<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3342 w3e2 h268\"><div class=\"t m0 x22 h2f y13cc ff3 fse fc0 sc0 ls0 ws0\">835.465<span class=\"ff7 fsb\"> </span></div></td></tr></table>3.3 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate <span class=\"_ _0\"></span>al fair value con impa<span class=\"_ _0\"></span>tto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva: valore<span class=\"_ _0\"></span> lordo e retti<span class=\"_ _0\"></span>fiche di valor<span class=\"_ _0\"></span>e complessive<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span><table class=\"s waf6 ha77\" id=\"_b9f9e7ec-3525-4a4a-b8e0-4121bcc69e98\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x383 y3344 waf7 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x384 y3345 w3eb h5d4\"><div class=\"t m0 xc9 h546 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Valore lordo<span class=\"ff7\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x315 y3345 w3ec h5d4\"><div class=\"t m0 x46 h546 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"ff7\"> </span></div></td><td class=\"c x385 y3346 waf8 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x386 y3348 waf9 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x387 y3349 wafa ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x388 y334a wafb ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Strumenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x389 y334a wafc ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x38a y334a wafd ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x383 y334b waf7 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x38b y334c wafe ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x38c y334c waff ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">con<span class=\"_ _324\"> </span></div></td><td class=\"c x38d y334c wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x38e y334c wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x389 y334c wb02 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x38f y334c wafe ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x390 y334c wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x391 y334c wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x38a y334e wb03 ha78\"><div class=\"t m0 x23f h5b1 y334d ff3 fsf fc0 sc0 ls0 ws0\">acquisite </div><div class=\"t m0 x392 h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">o </div></td><td class=\"c x385 y334f waf8 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x393 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x387 y334e wb04 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">basso</div></td><td class=\"c x394 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x395 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x396 y334e wb05 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">o</div></td><td class=\"c x397 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x398 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x399 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x386 y3351 waf9 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x39a y3352 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x39b y3353 wb06 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x39c y3353 wb07 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x39d y3354 wb08 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3355 wb09 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Titoli di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x384 y3356 w3e4 h273\"><div class=\"t m0 x67 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3356 w3e5 h273\"><div class=\"t m0 x4b h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39f y3356 w3e6 h273\"><div class=\"t m0 x1f3 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y3356 w3e7 h273\"><div class=\"t m0 xc5 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y3356 w3e8 h273\"><div class=\"t m0 xbe h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y3356 w3e7 h273\"><div class=\"t m0 x4d h23d y546 ff2 fs10 fc0 sc0 ls95 ws0\">280<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3a2 y3356 w3e6 h273\"><div class=\"t m0 x1f3 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y3356 w3e7 h273\"><div class=\"t m0 xc5 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y3356 w3e8 h273\"><div class=\"t m0 xbe h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y3356 w3e9 h273\"><div class=\"t m0 x2f h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y3358 wb0a ha79\"><div class=\"t m0 x23f h23d y3357 ff2 fs10 fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3359 w177 h550\"><div class=\"t m0 x67 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _1\"></span><span class=\"ff7\"> </span></div></td><td></td><td class=\"c x384 y3359 w3e4 h550\"><div class=\"t m0 x47 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3359 w3e5 h550\"><div class=\"t m0 xbe h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39f y3359 w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y3359 w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y3359 w3e8 h550\"><div class=\"t m0 xbe h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y3359 w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a2 y3359 w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y3359 w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y3359 w3e8 h550\"><div class=\"t m0 xbe h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y3359 w3e9 h550\"><div class=\"t m0 x2f h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y335a w3ef h5b3\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7\"> </span></div></td><td class=\"c x2f5 y335a w3e3 h5b3\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7\"> </span></div></td><td class=\"c x384 y335a w3e4 h5b3\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39e y335a w3e5 h5b3\"><div class=\"t m0 x4b h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39f y335a w3e6 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y335a w3e7 h5b3\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y335a w3e8 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y335a w3e7 h5b3\"><div class=\"t m0 x4d h23d y11ba ff3 fs10 fc0 sc0 ls87 ws0\">280<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3a2 y335a w3e6 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y335a w3e7 h5b3\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y335a w3e8 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y335a w3f0 h5b3\"><div class=\"t m0 x2f h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y335b w177 h550\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7\"> </span></div></td><td class=\"c x2f5 y335b w3e3 h550\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7\"> </span></div></td><td class=\"c x384 y335b w3e4 h550\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">822.589<span class=\"ff7\"> </span></div></td><td class=\"c x39e y335b w3e5 h550\"><div class=\"t m0 x4b h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">822.589<span class=\"ff7\"> </span></div></td><td class=\"c x39f y335b w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y335b w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y335b w3e8 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y335b w3e7 h550\"><div class=\"t m0 x4d h23d y11ba ff3 fs10 fc0 sc0 ls87 ws0\">332<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3a2 y335b w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y335b w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y335b w3e8 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y335b w3e9 h550\"><div class=\"t m0 x2f h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr></table>Sezione <span class=\"_ _d5\"> </span>4   -   Attivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al c<span class=\"_ _1\"></span>osto ammorti<span class=\"_ _1\"></span>zzato   <span class=\"_ _1\"></span>-   voce 40<span class=\"_ _1\"></span> 4.1 Attivit\u00e0 finanziarie valutate al costo ammortizzato: composizione merceologica dei credi<span class=\"_ _0\"></span>ti <span class=\"_ _1\"></span>verso banche<span class=\"ff7 fsb\"> </span><table class=\"s wb0b ha7a\" id=\"_78a7020b-264c-41ad-8498-0db6fa79ab82\"><tr><td></td><td></td><td></td><td class=\"c x3a6 y335c w3f9 h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a7 y335c w3fa h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y335d w3f1 h5d8\"><div class=\"t m0 x3b h2f yfa7 ff3 fs12 fc0 sc0 ls0 ws0\">Tipologia op<span class=\"_ _0\"></span>erazioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x3a6 y335e w3fb h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a8 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a7 y335e w3fd h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a9 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3aa y3360 wb0c ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ab y3361 wb0d ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3ac y3360 wb0e ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ad y3361 wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3ae y3362 wb10 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3af y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ab y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a8 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b0 y335d w158 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b1 y335d w3f8 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b2 y3362 wb13 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3b3 y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ad y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a9 y335d w3f3 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b4 y335d w3f6 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b5 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x3b6 y3365 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3b7 y3366 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3b8 y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3b9 y3365 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3ba y3366 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3bb y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3ab y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3ad y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y336a wb18 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">A. Crediti verso Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y336b w3f4 h562\"><div class=\"t m0 x4b h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336b w3f2 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336b w379 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336b w158 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336b w3f8 h562\"><div class=\"t m0 x8 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336b w3f4 h562\"><div class=\"t m0 x4d h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336b w3f5 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336b w3f3 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336b w3f6 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336b w379 h562\"><div class=\"t m0 x26 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y336c wb19 ha7d\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y336d w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336e w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336e w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336e w3f4 h550\"><div class=\"t m0 x4d h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336e w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336e w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336f w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3. Pronti contro termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336f w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336f w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336f w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336f w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3370 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">4. Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3370 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3370 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3370 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3370 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3370 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3370 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3371 w3f7 h5b3\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">B. Crediti verso ba<span class=\"_ _0\"></span>nche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">851.294<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3371 w3f2 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3371 w158 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3371 w3f8 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">2<span class=\"ls11a\">47</span>.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">804.366<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3371 w3f5 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3371 w3f3 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3371 w3f6 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">175.861<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3372 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">249.451<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3372 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3372 w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3372 w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3372 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">247.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">234.771<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3372 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3372 w3f3 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3372 w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3372 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">174.061<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3373 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3373 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3373 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3373 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3373 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3373 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3373 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3374 w3f7 h307\"><div class=\"t m0 x27 h5d1 y11bb ff2 fs12 fc0 sc0 ls0 ws0\"> 1.2. Depositi a </div><div class=\"t m0 x27 h2f y2147 ff2 fs12 fc0 sc0 ls0 ws0\">scadenza <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">12.048<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3374 w3f2 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3374 w158 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3374 w3f8 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">26.521<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3374 w3f5 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3374 w3f3 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3374 w3f6 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3375 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 1.3. Altri finanziamenti: <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3375 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3375 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3375 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3375 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3375 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3375 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3bf y3377 wb1a ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Pronti contro termine<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3378 w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3378 w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3378 w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3378 w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3378 w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3378 w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3379 wb1b ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3bf y337a wb1c ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Finanziamenti per<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337b w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337b w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337b w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337b w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337b w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337b w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y337c wb1d ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">leasing</div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y337d w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> - Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2. Titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">601.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337e w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337e w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337e w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">569.595<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337e w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337e w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337e w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337f w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.1 Titoli strutturati <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.775<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337f w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.839<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337f w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337f w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.741<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337f w3f3 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.582<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337f w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337f w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3380 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.2 Altri titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">598.068<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3380 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3380 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">592.172<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3380 w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3380 w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">565.854<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3380 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3380 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">552.218<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3380 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3380 w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3381 w3f7 h550\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">955.533<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3381 w3f2 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3381 w158 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3381 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">351.303<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">862.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3381 w3f5 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3381 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3381 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">234.429<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _1\"></span> Nel <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>voc<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>\u201cA. <span class=\"_ _40\"> </span>Crediti <span class=\"_ _47\"> </span>verso <span class=\"_ _47\"> </span>Banche <span class=\"_ _47\"> </span>Centrali\u201d <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>appostato <span class=\"_ _47\"> </span>l\u2019ammontare <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>Riserva obbligatoria  presso  la <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2c\"> </span>d\u2019Itali<span class=\"_ _1\"></span>a.  Il <span class=\"_ _2c\"> </span>saldo  puntuale,  ne<span class=\"_ _0\"></span>ll\u2019ambito  del  rispetto <span class=\"_ _2c\"> </span>del  livello  medio <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> mantenimento richiesto dalla normativa, pu\u00f2<span class=\"_ _0\"></span> discostarsi, anche con variazioni <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cative, in relazione al<span class=\"_ _2\"></span> fabbisogno contingente di tesoreria della Banca. <span class=\"_ _1\"></span> L\u2019impegno di mantenimento della Riserva <span class=\"_ _0\"></span>obbligatoria assunto dal Banco <span class=\"_ _0\"></span>al 31 dicembre<span class=\"_ _0\"></span> 2024 ammonta a 105,2 milioni di euro (10<span class=\"_ _1\"></span>9,2 milioni di euro assunti a dicembre 2023). <span class=\"_ _3\"></span> I <span class=\"_ _2c\"> </span>saldi <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB. <span class=\"_ _2c\"> </span>Crediti <span class=\"_ _2c\"> </span>verso <span class=\"_ _2c\"> </span>banche\u201d <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>espos<span class=\"_ _1\"></span>ti <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>re<span class=\"_ _1\"></span>ttifiche <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>valore <span class=\"_ _2c\"> </span>derivanti dall\u2019applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>modelli <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>determinazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3f\"> </span>attesa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _3f\"> </span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span>debito \u201cheld to collect\u201d in applicaz<span class=\"_ _1\"></span>ione del principio co<span class=\"_ _1\"></span>ntabile \u201cIFRS9 <span class=\"ff2\">- </span>Strumenti finanzia<span class=\"_ _1\"></span>ri\u201d. <span class=\"ff2\"> </span>Tra i crediti verso banche non figurano crediti class<span class=\"_ _1\"></span>ificabili come attivit\u00e0 deterio<span class=\"_ _1\"></span>rate. <span class=\"_ _1\"></span> Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i.<span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c1.3 <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>Finanziamenti\u201d<span class=\"ff2\">, <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _3\"></span>di confronto<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span></span>include <span class=\"_ _1\"></span>l\u2019iscri<span class=\"_ _1\"></span>zione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>saldo<span class=\"_ _1\"></span> </span>interbancario <span class=\"_ _3\"></span>ancora <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>all\u2019acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ramo <span class=\"_ _3\"></span><span class=\"ff2\">s<span class=\"_ _1\"></span>portelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e </span>Basilicata (BPPB) realizzata il <span class=\"_ _1\"></span>7 dicembre 2024.<span class=\"_ _324\"> </span>Nella <span class=\"_ _0\"></span>voce \u201c2. <span class=\"_ _2\"></span>Tit<span class=\"_ _1\"></span>oli di <span class=\"_ _0\"></span>debito\u201d sono <span class=\"_ _2\"></span>inclus<span class=\"_ _1\"></span>i i <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>toli detenuti <span class=\"_ _2\"></span>nell\u2019ambito<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>l business mode<span class=\"_ _0\"></span>l \u201cheld <span class=\"_ _2\"></span>to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i. <span class=\"ff2\"> </span>La <span class=\"_ _3\"></span>segmentazione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stadi <span class=\"_ _3\"></span>(stage) <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>rispettando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>previsti <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1<span class=\"_ _1\"></span>\u00b0 gennaio 2018:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">s<span class=\"_ _1\"></span>tage 1 per le esposizioni con performance in lin<span class=\"_ _1\"></span>ea con le aspettative; <span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">sta<span class=\"_ _1\"></span>ge <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>performance <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>aspettative <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>registrato <span class=\"_ _3\"></span>un </span></span>significativo <span class=\"_ _1\"></span>incremento d<span class=\"_ _1\"></span>el rischio<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>rispetto al<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>in c<span class=\"_ _1\"></span>ui le <span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>sse si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>originate (ovvero sono state acquis<span class=\"_ _1\"></span>tate);  c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">s<span class=\"_ _1\"></span>tage 3 per le esposizioni non performing.<span class=\"_ _324\"> </span></span></span>4.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al costo ammor<span class=\"_ _0\"></span>tizzato: co<span class=\"_ _0\"></span>mposizione mer<span class=\"_ _0\"></span>ceologica dei <span class=\"_ _0\"></span>crediti ver<span class=\"_ _0\"></span>so clientela<span class=\"ff7 fsb\"> </span><table class=\"s wb1e ha7e\" id=\"_8685cd63-4389-4f25-8969-d3258a432b19\"><tr><td></td><td></td><td></td><td class=\"c x2f5 y3382 w40b h14e\"><div class=\"t m0 x39 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3c1 y3382 w40c h14e\"><div class=\"t m0 x188 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x2f5 y3383 w40d h5de\"><div class=\"t m0 x4f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2bc y3383 w40e h5de\"><div class=\"t m0 xa0 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3c1 y3383 w40f h5de\"><div class=\"t m0 x1f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3c2 y3383 w18d h5de\"><div class=\"t m0 xa8 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x3c3 y3384 wb1f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3385 wb20 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">operazioni/Valori<span class=\"_ _324\"> </span></div></td><td class=\"c x3c4 y3386 wb21 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3c5 y3387 wafc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3c6 y3386 wb22 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3c7 y3387 wafd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3c8 y3388 wb23 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3c9 y3389 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3c5 y3389 wb02 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x2bc y338a w402 h5df\"><div class=\"t m0 x3a h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ca y338a w403 h5df\"><div class=\"t m0 x30 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L2<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y338a w409 h5df\"><div class=\"t m0 x2b h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cc y3388 wb23 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x2e5 y3389 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3c7 y3389 wb24 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3c2 y338a w405 h5df\"><div class=\"t m0 x3a h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cd y338a w403 h5df\"><div class=\"t m0 x30 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L2<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ce y338a w406 h5df\"><div class=\"t m0 x27 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x3cf y338b wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3d0 y338c wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3d1 y338d wb05 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3d2 y338b wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x2e3 y338c wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3d3 y338d wb25 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3c5 y338e wb06 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3c7 y338e wb07 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y338f w407 h14e\"><div class=\"t m0 x67 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y338f w408 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">11.841.832<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y338f w400 h14e\"><div class=\"t m0 x3a h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">189.062<span class=\"ff7\"> </span></div></td><td class=\"c x39e y338f w401 h14e\"><div class=\"t m0 xee h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y338f w402 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y338f w403 h14e\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y338f w409 h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">12.111.307<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y338f w40a h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">11.449.956<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y338f w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y338f w38c h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y338f w405 h14e\"><div class=\"t m0 x1f h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y338f w403 h14e\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y338f w406 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">10.<span class=\"ls5d\">131</span>.232<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3390 wb26 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Conti<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3391 w408 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">897.877<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3d4 y3391 w400 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">15.242<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3391 w401 h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">455<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x2bc y3391 w402 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3391 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3391 w409 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3391 w40a h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">871.119<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3391 w403 h5e0\"><div class=\"t m0 x42 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">15.602<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3391 w38c h5e0\"><div class=\"t m0 xee h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.333<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3391 w405 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3391 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3391 w406 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3392 wb27 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">correnti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3393 wb28 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Pronti contro<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3394 w408 h5e1\"><div class=\"t m0 x8f h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y3394 w400 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3394 w401 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y3394 w402 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3394 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3394 w409 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3394 w40a h5e1\"><div class=\"t m0 x47 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3394 w403 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3394 w38c h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3394 w405 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3394 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3394 w406 h5e1\"><div class=\"t m0 x24 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3395 wb29 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">termine attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3396 w407 h570\"><div class=\"t m0 x30 h2f y216c ff2 fsf fc0 sc0 ls0 ws0\">3. Mutui<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y3396 w408 h570\"><div class=\"t m0 x31 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">7.697.096<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y3396 w400 h570\"><div class=\"t m0 x3a h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">148.812<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3396 w401 h570\"><div class=\"t m0 xee h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">4.584<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y3396 w402 h570\"><div class=\"t m0 x27 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3396 w403 h570\"><div class=\"t m0 x4d h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3396 w409 h570\"><div class=\"t m0 xc5 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3396 w40a h570\"><div class=\"t m0 x42 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">7.982.462<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3396 w403 h570\"><div class=\"t m0 x67 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">148.242<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3396 w38c h570\"><div class=\"t m0 x24 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">16.311<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3396 w405 h570\"><div class=\"t m0 x27 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3396 w403 h570\"><div class=\"t m0 x4d h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3396 w406 h570\"><div class=\"t m0 x24 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3398 wb2a ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">4. Carte di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3399 wb2b ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">credito, prestiti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339a wb2c ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">personali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y339b w408 h5e2\"><div class=\"t m0 x31 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1.958.913<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y339b w400 h5e2\"><div class=\"t m0 x24 h264 y20d0 ff2 fs25 fc0 sc0 ls34 ws0\">13.579<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x39e y339b w401 h5e2\"><div class=\"t m0 x20 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y339b w402 h5e2\"><div class=\"t m0 x27 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y339b w403 h5e2\"><div class=\"t m0 x4d h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y339b w409 h5e2\"><div class=\"t m0 xc5 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y339b w40a h5e2\"><div class=\"t m0 x42 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1.430.968<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y339b w403 h5e2\"><div class=\"t m0 x30 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">9.197<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y339b w38c h5e2\"><div class=\"t m0 x47 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y339b w405 h5e2\"><div class=\"t m0 x27 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y339b w403 h5e2\"><div class=\"t m0 x4d h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y339b w406 h5e2\"><div class=\"t m0 x24 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y339c wb2d ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">cessioni del<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339d wb2e ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">quinto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339e wb2f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">5.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339f wb30 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a0 w408 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">151.508<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a0 w400 h5e1\"><div class=\"t m0 xee h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">4.374<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a0 w401 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a0 w402 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a0 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a0 w409 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a0 w40a h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">149.843<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a0 w403 h5e1\"><div class=\"t m0 x30 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">4.563<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a0 w38c h5e1\"><div class=\"t m0 x47 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a0 w405 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a0 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a0 w406 h5e1\"><div class=\"t m0 x24 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a1 wb31 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">per leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33a2 w407 h5de\"><div class=\"t m0 x30 h2f y216c ff2 fsf fc0 sc0 ls0 ws0\">6. Factoring<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33a2 w408 h5de\"><div class=\"t m0 x46 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">88.675<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a2 w400 h5de\"><div class=\"t m0 xee h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">1.759<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a2 w401 h5de\"><div class=\"t m0 x20 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a2 w402 h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a2 w403 h5de\"><div class=\"t m0 x4d h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a2 w409 h5de\"><div class=\"t m0 xc5 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a2 w40a h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">92.218<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a2 w403 h5de\"><div class=\"t m0 x30 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">3.122<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a2 w38c h5de\"><div class=\"t m0 x20 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a2 w405 h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a2 w403 h5de\"><div class=\"t m0 x4d h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a2 w406 h5de\"><div class=\"t m0 x24 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a3 wb32 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">7. Altri<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a4 w408 h5e0\"><div class=\"t m0 x31 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.047.763<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a4 w400 h5e0\"><div class=\"t m0 xee h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">5.296<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a4 w401 h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">596<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x2bc y33a4 w402 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a4 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a4 w409 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a4 w40a h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">923.346<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a4 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">5.161<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a4 w38c h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">13<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"ff7\"> </span></span></div></td><td class=\"c x3c2 y33a4 w405 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a4 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a4 w406 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a5 wb33 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">finanziamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33a6 w407 h570\"><div class=\"t m0 x67 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33a6 w408 h570\"><div class=\"t m0 x31 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.476.112<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a6 w400 h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a6 w401 h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a6 w402 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a6 w403 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">153.416<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a6 w409 h570\"><div class=\"t m0 x4c h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">105.360<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a6 w40a h570\"><div class=\"t m0 x42 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.371.588<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a6 w403 h570\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a6 w38c h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a6 w405 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a6 w403 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">229.768<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a6 w406 h570\"><div class=\"t m0 x47 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a7 wb34 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">1. Titoli<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a8 w408 h5e0\"><div class=\"t m0 x35 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">4.494<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a8 w400 h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a8 w401 h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a8 w402 h5e0\"><div class=\"t m0 x2d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a8 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">4.525<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a8 w409 h5e0\"><div class=\"t m0 xa0 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a8 w40a h5e0\"><div class=\"t m0 x131 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.982<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a8 w403 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a8 w38c h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a8 w405 h5e0\"><div class=\"t m0 x2d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a8 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">2.016<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a8 w406 h5e0\"><div class=\"t m0 x47 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a9 wb35 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">strutturati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y33aa wb36 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">2. Altri titoli di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33ab w408 h2a9\"><div class=\"t m0 x31 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.471.<span class=\"ls34\">618</span><span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33ab w400 h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33ab w401 h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33ab w402 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33ab w403 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">148.891<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33ab w409 h2a9\"><div class=\"t m0 x46 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">105.360<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33ab w40a h2a9\"><div class=\"t m0 x42 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.369.606<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33ab w403 h2a9\"><div class=\"t m0 xc5 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33ab w38c h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33ab w405 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33ab w403 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">227.752<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33ab w406 h2a9\"><div class=\"t m0 x47 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33ac wb37 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33ad w407 h14e\"><div class=\"t m0 x8f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33ad w408 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">14.317.944<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33ad w400 h14e\"><div class=\"t m0 x3a h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">189.062<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33ad w401 h14e\"><div class=\"t m0 xee h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33ad w402 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">153.416<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33ad w409 h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">12.216.667<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33ad w40a h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">13.821.544<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33ad w38c h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33ad w405 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">229.768<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33ad w406 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">10.<span class=\"ls5d\">131</span>.232<span class=\"ff7\"> </span></div></td></tr></table>Il <span class=\"_ _3f\"> </span>saldo <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>31 <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>202<span class=\"_ _1\"></span>4 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3f\"> </span>Finanziamenti, <span class=\"_ _3f\"> </span>rispetto <span class=\"_ _2d\"> </span>al <span class=\"_ _3b\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>confronto, <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>influenzato dall\u2019inclusione <span class=\"_ _3b\"> </span><span class=\"ff2\">delle <span class=\"_ _29\"></span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _29\"></span>ott<span class=\"_ _1\"></span>enute <span class=\"_ _29\"></span></span>a <span class=\"_ _3b\"> </span>seguito <span class=\"_ _3b\"></span>dell\u2019acquisizione<span class=\"ff2\"> <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>ramo <span class=\"_ _3b\"> </span>sportelli <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>Banca <span class=\"_ _3b\"> </span>Popolare </span>Puglia <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>Basilicata <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span>BPPB) <span class=\"_ _2d\"> </span>realizzata <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>7 <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>24<span class=\"ls29\">; <span class=\"_ _2d\"> </span></span><span class=\"ff5\">per <span class=\"_ _3f\"> </span>maggiori <span class=\"_ _3f\"> </span>dettagli <span class=\"_ _2d\"> </span>si <span class=\"_ _3f\"> </span>rinvia <span class=\"_ _2d\"> </span>alla <span class=\"_ _3f\"> </span>\u201cParte <span class=\"_ _3f\"> </span>G <span class=\"_ _2d\"> </span></span>- Operazioni di aggregazione riguardanti imprese o r<span class=\"_ _1\"></span>ami d\u2019azienda\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I <span class=\"_ _3\"></span>finanziamenti <span class=\"_ _3\"></span>lordi <span class=\"_ _3\"></span>ammontano <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>12.350.338<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(11.952.134 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>lo scorso <span class=\"_ _29\"></span>esercizio), <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>11.967.7<span class=\"lsb\">66</span> <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bonis <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>382.57<span class=\"_ _1\"></span>2 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>a crediti deteriorati.  Le rettifiche <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>e relative <span class=\"_ _1\"></span>agli stessi <span class=\"_ _1\"></span>finanziamenti ammonta<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>313.809 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro (298.508 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>scorso <span class=\"_ _29\"></span>esercizio), <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>191.<span class=\"_ _1\"></span>462 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>relative <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>crediti <span class=\"_ _29\"></span>det<span class=\"_ _1\"></span>eriorati (186.281 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>esercizio) <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>122.347 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>bonis (112.227 migliaia di euro alla fine del precedente ese<span class=\"_ _1\"></span>rcizio).<span class=\"_ _324\"> </span>La <span class=\"_ _3b\"> </span>tabella <span class=\"_ _3f\"> </span>comprende <span class=\"_ _3b\"> </span>altres\u00ec <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>importi <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3b\"> </span>ceduti <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"> </span>cancellati <span class=\"_ _3f\"> </span>costituenti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>idonei <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il programma <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>emissione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Obbligaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>Bancarie <span class=\"_ _2c\"> </span>Garantite <span class=\"_ _2c\"> </span>(OBG); <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>31  dice<span class=\"_ _0\"></span>mbre <span class=\"_ _2c\"> </span>2024 <span class=\"_ _2c\"> </span>tali <span class=\"_ _2c\"> </span>credit<span class=\"_ _1\"></span>i ammontano a 2.298.229 miglia<span class=\"_ _1\"></span>ia di euro (1.979.936 <span class=\"_ _1\"></span>migliaia di euro al 31 <span class=\"_ _1\"></span>dicembre 2023). Si <span class=\"_ _3b\"> </span>segnala, <span class=\"_ _3b\"> </span>inoltre, <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sottovoce <span class=\"_ _3f\"> </span><span class=\"ff5\">\u201c<span class=\"_ _1\"></span>Mutui\u201d <span class=\"_ _3b\"> </span>include <span class=\"_ _3b\"> </span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mutui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>collateral<span class=\"_ _1\"></span>izza<span class=\"_ _1\"></span></span><span class=\"ls42\">bili <span class=\"_ _3b\"> </span></span>presso <span class=\"_ _3f\"> </span>la Banca Centrale <span class=\"_ _0\"></span>Europea (per <span class=\"_ _0\"></span>il tramite <span class=\"_ _2\"></span>della procedura A.Ba.Co) per <span class=\"_ _2\"></span>1.93<span class=\"_ _1\"></span>9.843 migliaia <span class=\"_ _0\"></span>di euro (2.443.984 migliaia di euro al 31 dicembre 2023).<span class=\"_ _1\"></span> Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3b\"> </span>\u201cCarte <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _3b\"> </span>prestiti <span class=\"_ _3b\"> </span>personali <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>cessioni <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>quinto\u201d <span class=\"_ _3b\"></span>risultano <span class=\"_ _29\"></span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>presti<span class=\"_ _1\"></span>ti personali e <span class=\"_ _1\"></span>cessioni del <span class=\"_ _1\"></span>quinto della Contro<span class=\"_ _1\"></span>llata Fides <span class=\"_ _1\"></span>per 1.357.<span class=\"_ _1\"></span>548 migliaia <span class=\"_ _1\"></span>di euro. Tale <span class=\"_ _1\"></span>saldo include gli importi relativi <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>ceduti alla <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _0\"></span>veicolo C<span class=\"_ _0\"></span>opped\u00e8 <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>Srl <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Fauno S<span class=\"_ _0\"></span>PV Srl <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cancellati dalla Controllata con <span class=\"_ _0\"></span>riferimento alle <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perazioni Copped\u00e8 <span class=\"_ _0\"></span>1 e<span class=\"_ _0\"></span> Copped\u00e8 <span class=\"_ _2\"></span>2 gi\u00e0 realizzate ne<span class=\"_ _0\"></span>i precedenti <span class=\"_ _0\"></span>esercizi e <span class=\"_ _2\"></span>all\u2019operazione <span class=\"_ _2\"></span>Fauno <span class=\"_ _2\"></span>perfezionata <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>Fides <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>contemp<span class=\"ff2\">orane<span class=\"_ _1\"></span>amente <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ruoli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r </span>e <span class=\"_ _3\"></span>sottoscrittore/finanziatore <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>totalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>emessi <span class=\"_ _1\"></span>(per <span class=\"_ _3\"></span>Copped\u00e8 <span class=\"_ _3\"></span>1), <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>unico <span class=\"_ _3\"></span>investitore del titolo Junior per Copped\u00e8 2 e Fauno.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>ttovoce <span class=\"_ _3\"></span>\u201cAltri <span class=\"_ _29\"></span>finanziamenti\u201d <span class=\"_ _3\"></span>ricomprende <span class=\"_ _3\"></span>inv<span class=\"_ _1\"></span>ece <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>operazioni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _29\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>quelle indicate <span class=\"_ _1\"></span>nelle <span class=\"_ _3\"></span>sottovoci <span class=\"_ _3\"></span>precedenti <span class=\"_ _1\"></span>(ad <span class=\"_ _3\"></span>esempio <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziamenti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>bullet, <span class=\"_ _1\"></span>anticipi <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>effetti salvo buon fine, anticipi import<span class=\"_ _1\"></span>/export e al<span class=\"_ _1\"></span>tre partite diverse). Nella <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>compresi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3f\"> </span>conteggiati <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"> </span>202<span class=\"_ _1\"></span>4 <span class=\"_ _3f\"> </span>ed <span class=\"_ _3b\"> </span>esigibili <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>1\u00b0 <span class=\"_ _3b\"> </span>marzo dell\u2019anno successivo a <span class=\"_ _0\"></span>quello in cui sono <span class=\"_ _0\"></span>maturati a <span class=\"_ _0\"></span>seguito dell\u2019applicazione delle <span class=\"_ _0\"></span>norme per <span class=\"_ _0\"></span>il computo degli interessi <span class=\"_ _1\"></span>nelle operazi<span class=\"_ _1\"></span>oni bancarie <span class=\"_ _1\"></span>definite con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Decreto n. 34<span class=\"_ _1\"></span>3/2016 <span class=\"_ _1\"></span>del MEF, in <span class=\"_ _1\"></span>attuazione dell'ar<span class=\"_ _1\"></span>t. 120 comma 2 del Testo U<span class=\"_ _1\"></span>nico Bancario (T.U.B.).<span class=\"_ _1\"></span> La <span class=\"_ _47\"> </span>voce <span class=\"_ _40\"> </span>\u201cdi <span class=\"_ _47\"> </span>cui <span class=\"_ _40\"> </span>impair<span class=\"_ _1\"></span>ed <span class=\"_ _40\"> </span>acquisit<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>o <span class=\"_ _40\"> </span>originate\u201d <span class=\"_ _47\"> </span>accoglie <span class=\"_ _40\"> </span>quelle <span class=\"_ _47\"> </span>linee <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>finanziamento <span class=\"_ _47\"> </span>originate nell\u2019ambito di \u201cconcessioni\u201d effettuate su crediti det<span class=\"_ _1\"></span>eriorati.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>calcolato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span></span>p<span class=\"_ _1\"></span>erforming<span class=\"ff2\"> <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>tecnica <span class=\"_ _3\"></span>di </span></span>valutazione <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019at<span class=\"_ _1\"></span>tualizzazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attesi <span class=\"_ _1\"></span>considerando <span class=\"_ _3\"></span>il ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della relazione, <span class=\"_ _3b\"> </span>mentre <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>posizioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing</span> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3b\"> </span><span class=\"ff6\">performing</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>breve <span class=\"_ _3b\"> </span>termine <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3b\"> </span>di bilancio <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _40\"> </span>considerato <span class=\"_ _47\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _40\"> </span>ragionevole <span class=\"_ _40\"> </span>approssimazione <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _40\"> </span>value<span class=\"ff5\">. <span class=\"_ _40\"> </span>Tenuto <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>dell\u2019attuale </span></span>contesto <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>crediti, <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>particolare <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>ai <span class=\"_ _3b\"> </span><span class=\"ff6\">non <span class=\"_ _29\"> </span>perfo<span class=\"_ _1\"></span>rming <span class=\"_ _29\"></span>loans</span>, <span class=\"_ _3b\"></span>detto <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value,</span> determinato <span class=\"_ _3b\"> </span>ten<span class=\"_ _1\"></span>endo <span class=\"_ _3b\"> </span>co<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>ipotesi <span class=\"_ _3f\"> </span>multi-scenario <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>prevedono <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>combinaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>gestione interna <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>c.d. \u201c<span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>scenario\u201d, <span class=\"_ _3\"></span>potrebbe <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>appresentare <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _3\"></span><span class=\"ff6\">exit <span class=\"_ _1\"></span>price<span class=\"ff2\"> <span class=\"_ _3\"></span>in consideraz<span class=\"_ _1\"></span>ione </span></span>di <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>certo <span class=\"_ _47\"> </span>margine <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span>eatoriet\u00e0 <span class=\"_ _47\"> </span>comunque <span class=\"_ _47\"> </span>insito <span class=\"_ _47\"> </span>nelle <span class=\"_ _47\"> </span>compo<span class=\"_ _1\"></span>nenti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>formazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>prezzo considerate da un potenziale terzo acqui<span class=\"_ _1\"></span>rente. Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201c<span class=\"_ _1\"></span><span class=\"ff6\">held to collect</span>\u201d, ovvero detenuti con <span class=\"_ _0\"></span>l\u2019intento di incassare i <span class=\"_ _2\"></span>flus<span class=\"_ _1\"></span>si di <span class=\"_ _0\"></span>cassa contrattuali. Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dei titoli di <span class=\"_ _0\"></span>debito \u00e8 <span class=\"_ _0\"></span>esposto al netto delle rettifiche di valore derivanti dall\u2019applicazione dei nuovi modelli per la determinazione della perdita attesa <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _0\"></span>portafog<span class=\"ff5\">lio titoli <span class=\"_ _2\"></span>di debito <span class=\"_ _0\"></span>\u201c<span class=\"ff6\">held to <span class=\"_ _2\"></span>collect<span class=\"ff5\">\u201d in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>principio contabile <span class=\"_ _0\"></span>\u201cIFRS9 </span></span></span>- <span class=\"_ _0\"></span><span class=\"ff5\">Strumenti finanziari\u201d. <span class=\"_ _0\"></span>Rientrano in <span class=\"_ _2\"></span>questo<span class=\"_ _1\"></span> portafoglio <span class=\"_ _0\"></span>eu<span class=\"ff2 ls1e\">ro <span class=\"ls0\">88.134 migliaia <span class=\"_ _2\"></span>di titoli senior <span class=\"_ _2\"></span>emessi dal veicolo </span></span></span>di <span class=\"_ _3f\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>2Worlds <span class=\"_ _3f\"> </span>s.r.l.\u201d <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>seguito <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>cessione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>offerenza <span class=\"_ _3f\"> </span>mediante <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a schema \u201cGACS\u201d nel 2018.<span class=\"ff2\"> </span>4.3 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al costo ammor<span class=\"_ _0\"></span>tizzato: co<span class=\"_ _0\"></span>mposizione p<span class=\"_ _0\"></span>er debitori/emittenti<span class=\"_ _0\"></span> dei crediti <span class=\"_ _0\"></span>verso clientela<span class=\"ff7 fsb\"> </span><table class=\"s wb38 ha81\" id=\"_ad666f61-3a7c-469f-8606-df4bfdb11d76\"><tr><td></td><td></td><td class=\"c x37d y33ae w3dd h14e\"><div class=\"t m0 xa7 h2f ye29 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y33ae w413 h14e\"><div class=\"t m0 xa7 h2f ye29 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33af w412 h5e5\"><div class=\"t m0 x35 h2f y2185 ff3 fs10 fc0 sc0 ls0 ws0\">Tipologia operazi<span class=\"_ _1\"></span>oni/Valori<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3d6 y33b0 wb39 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3d7 y33b1 wb3a ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x3d8 y33b0 wb3b ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3d9 y33b1 wb3a ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3da y33b2 wb3c ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x377 y33af w3c9 h5e6\"><div class=\"t m0 x8 h2f ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3db y33b3 wb3d ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x33d y33b2 wb3c ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x37f y33af w181 h5e6\"><div class=\"t m0 x8 h2f ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3dc y33b3 wb3d ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3dd y33b5 wb3e ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3de y33b6 wb3f ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3df y33b5 wb3e ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e0 y33b6 wb3f ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3db y33b7 wb40 ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3dc y33b7 wb40 ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y33b8 w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33b8 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.476.112<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33b8 w3c9 h550\"><div class=\"t m0 x2c h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33b8 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33b8 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.371.588<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33b8 w181 h550\"><div class=\"t m0 x2c h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33b8 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33b9 w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a) Amministrazioni pub<span class=\"_ _1\"></span>bliche<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33b9 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.145.769<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33b9 w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33b9 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33b9 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1.971.293<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33b9 w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33b9 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ba w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33ba w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">265.<span class=\"ls0\">649</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33ba w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33ba w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33ba w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">339.055<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33ba w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33ba w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bb w412 h550\"><div class=\"t m0 xee h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">di cui: imprese di<span class=\"_ _1\"></span> assi<span class=\"_ _1\"></span>curazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bb w3d3 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33bb w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33bb w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bb w3d3 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bb w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bb w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bc w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bc w3d3 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">64.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33bc w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33bc w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bc w3d3 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">61.240<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bc w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bc w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bd w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2. Finanziamenti vers<span class=\"_ _1\"></span>o:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bd w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">11.841<span class=\"ls0\">.832</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33bd w3c9 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">18<span class=\"ls0\">9.062</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37e y33bd w3c8 h550\"><div class=\"t m0 xbe h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bd w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">11.449<span class=\"_ _1\"></span>.956<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bd w181 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bd w3d1 h550\"><div class=\"t m0 x47 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33be w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a) Amministrazioni pub<span class=\"_ _1\"></span>bliche<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33be w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">383.231<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33be w3c9 h550\"><div class=\"t m0 xbe h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">1.499<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y33be w3c8 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">222<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33be w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">301.071<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y33be w181 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">4<span class=\"ls95\">38</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33be w3d1 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">229<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33bf w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bf w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">249.<span class=\"ls0\">682</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33bf w3c9 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">145<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y33bf w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bf w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">203.358<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bf w181 h550\"><div class=\"t m0 x2f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">51<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y33bf w3d1 h550\"><div class=\"t m0 xb7 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">22<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33c0 w412 h550\"><div class=\"t m0 xee h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">di cui: imprese di<span class=\"_ _1\"></span> assicurazi<span class=\"_ _1\"></span>one<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c0 w3d3 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">9.801<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y33c0 w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c0 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33c0 w3d3 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">8.949<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y33c0 w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33c0 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33c1 w412 h5b3\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c1 w3d3 h5b3\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.077.830<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33c1 w3c9 h5b3\"><div class=\"t m0 x46 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">121.416<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c1 w3c8 h5b3\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">2.240<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33c1 w3d3 h5b3\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.404.3<span class=\"lsb7\">48</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c1 w181 h5b3\"><div class=\"t m0 x46 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">127.<span class=\"ls0\">915</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37a y33c1 w3d1 h5b3\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">7.818<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33c2 w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">d) Famiglie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c2 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">6.<span class=\"ls0\">131.089</span><span class=\"ls0\"><span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33c2 w3c9 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">66.002<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c2 w3c8 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">3.173<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33c2 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.541.1<span class=\"lsb7\">79</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c2 w181 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">57.4<span class=\"lsb7\">83</span><span class=\"lsb7\"><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x37a y33c2 w3d1 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">9.71<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x27f y33c3 w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c3 w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">14.317<span class=\"ls0\">.944</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33c3 w3c9 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">18<span class=\"ls0\">9.062</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37e y33c3 w3c8 h550\"><div class=\"t m0 xbe h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33c3 w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">13.821<span class=\"_ _1\"></span>.544<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c3 w181 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33c3 w3d1 h550\"><div class=\"t m0 x47 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7 fsb\"> </span></div></td></tr></table>4.4 Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al co<span class=\"_ _1\"></span>sto ammortizzato: val<span class=\"_ _1\"></span>ore lordo e r<span class=\"_ _1\"></span>ettifiche di val<span class=\"_ _1\"></span>ore complessiv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span><table class=\"s wb41 ha82\" id=\"_e5619f21-aaec-4925-86a8-69d64a7b31ec\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3e1 y33c4 w41e h5e8\"><div class=\"t m0 x39 h5b1 y546 ff3 fsf fc0 sc0 ls0 ws0\">Valore lordo </div></td><td></td><td></td><td></td><td></td><td class=\"c x3e2 y33c4 w41f h5e8\"><div class=\"t m0 x4e h5b1 y546 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33c5 wafa ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3e4 y33c6 waf7 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33c7 wafb ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Strumenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3e5 y33c8 wafc ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x3e6 y33c7 wafd ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x3e7 y33c9 waf8 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x3e1 y33ca w416 h5e9\"><div class=\"t m0 x67 h2f y218b ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e3 y33cb waff ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">con<span class=\"_ _324\"> </span></div></td><td class=\"c x3e8 y33cb wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3e9 y33cb wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3e5 y33cc wb42 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3e2 y33ca w419 h5e9\"><div class=\"t m0 x67 h2f y218b ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ea y33cb wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3eb y33cb wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e6 y33cb wb24 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">acquisite</div></td><td class=\"c x3ec y33cd waf9 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33ce wb04 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">basso<span class=\"_ _324\"> </span></div></td><td class=\"c x3e8 y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3e9 y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3e5 y33d0 wb06 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ea y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3eb y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e6 y33ce wb25 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33d1 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3e6 y33d2 wb07 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33d3 wb08 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </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 x27f y33d4 w41d h559\"><div class=\"t m0 x67 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3e1 y33d4 w416 h559\"><div class=\"t m0 x47 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">2.9<span class=\"lsa\">97</span>.<span class=\"lsa\">130</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ed y33d4 w37a h559\"><div class=\"t m0 x67 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">2.932.918<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d4 w417 h559\"><div class=\"t m0 x35 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">90.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d4 w40a h559\"><div class=\"t m0 x47 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f0 y33d4 w418 h559\"><div class=\"t m0 x2f h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d4 w419 h559\"><div class=\"t m0 x2d h2f y11c4 ff2 fsf fc0 sc0 lsa ws0\">7.309<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3f1 y33d4 w41a h559\"><div class=\"t m0 xc5 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">2.459<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d4 w41b h559\"><div class=\"t m0 x151 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f2 y33d4 w38c h559\"><div class=\"t m0 x20 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d4 w41c h559\"><div class=\"t m0 x151 h2f y11c4 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33d5 w41d h1e\"><div class=\"t m0 x67 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3e1 y33d5 w416 h1e\"><div class=\"t m0 x1f h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">10.<span class=\"ls0\">602.261</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x3ed y33d5 w37a h1e\"><div class=\"t m0 x3a h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">64.277<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d5 w417 h1e\"><div class=\"t m0 xb6 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">1.715.<span class=\"lsa\">629</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d5 w40a h1e\"><div class=\"t m0 x4b h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">37<span class=\"ls0\">8.792</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x3f0 y33d5 w418 h1e\"><div class=\"t m0 x47 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">7.524<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d5 w419 h1e\"><div class=\"t m0 x46 h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">20.<span class=\"ls0\">224</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td></td><td class=\"c x3f1 y33d5 w41a h1e\"><div class=\"t m0 x27 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">102.1<span class=\"lsa\">44</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d5 w41b h1e\"><div class=\"t m0 x31 h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">189.<span class=\"ls0\">730</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x3f2 y33d5 w38c h1e\"><div class=\"t m0 x31 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">1.889<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d5 w41c h1e\"><div class=\"t m0 x46 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.242<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33d6 w420 h553\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f4 y33d6 w15a h553\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e1 y33d6 w416 h553\"><div class=\"t m0 x1f h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">13.599.391<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ed y33d6 w37a h553\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">2.997.195<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d6 w417 h553\"><div class=\"t m0 xb6 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.806.222<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d6 w40a h553\"><div class=\"t m0 x4b h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">378.792<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f0 y33d6 w418 h553\"><div class=\"t m0 x35 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">7.524<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d6 w419 h553\"><div class=\"t m0 x4c h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">27.533<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3f1 y33d6 w41a h553\"><div class=\"t m0 x27 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">104.603<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d6 w41b h553\"><div class=\"t m0 x31 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">189.730<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f2 y33d6 w38c h553\"><div class=\"t m0 x24 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.889<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d6 w14c h553\"><div class=\"t m0 x46 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.242<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33d7 w415 h1e\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f4 y33d7 w15a h1e\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e1 y33d7 w416 h1e\"><div class=\"t m0 x1f h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">12.613.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ed y33d7 w37a h1e\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">2.890.557<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d7 w417 h1e\"><div class=\"t m0 xb6 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">2.193.498<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d7 w40a h1e\"><div class=\"t m0 x4b h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">368.423<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f0 y33d7 w418 h1e\"><div class=\"t m0 x1f h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">21.660<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d7 w419 h1e\"><div class=\"t m0 x4c h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">24.264<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3f1 y33d7 w41a h1e\"><div class=\"t m0 xb6 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">98.730<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d7 w41b h1e\"><div class=\"t m0 x31 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">182.536<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f2 y33d7 w38c h1e\"><div class=\"t m0 x24 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">3.877<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d7 w41c h1e\"><div class=\"t m0 x2b h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">18.708<span class=\"ff7 fsb\"> </span></div></td></tr></table>La tabella fornisce la distr<span class=\"_ _1\"></span>ibuzione delle esposizioni misurate al cos<span class=\"_ _1\"></span>to ammortizzato (sia verso<span class=\"_ _1\"></span> banche che verso clientela) e delle relative rettif<span class=\"_ _1\"></span>iche di valore nei tre stadi con livello crescente di rischio di credito (in ragione <span class=\"_ _47\"> </span>dell\u2019evoluzione <span class=\"_ _8d\"> </span>nel <span class=\"_ _47\"> </span>tempo) <span class=\"_ _47\"> </span>previsti <span class=\"_ _47\"> </span>dal <span class=\"_ _8d\"> </span>principio <span class=\"_ _8d\"> </span>contabile <span class=\"_ _47\"> </span>IFRS9 <span class=\"_ _47\"> </span>\u201c<span class=\"_ _1\"></span>Strumenti <span class=\"_ _47\"> </span>finanziari\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>L<span class=\"ls112\">a </span></span>segmentazione in stadi (<span class=\"ff6\">st<span class=\"_ _1\"></span>age</span>), in particolare, avvi<span class=\"_ _1\"></span>ene rispettando i seguenti requis<span class=\"_ _1\"></span>iti: a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff6\">sta<span class=\"_ _1\"></span>ge 1<span class=\"ff2\"> per le esposizioni con <span class=\"_ _1\"></span></span>performance<span class=\"ff2\"> in linea c<span class=\"_ _1\"></span>on le aspettative; </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff6\">sta<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>2<span class=\"ff2\"> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span></span>performance<span class=\"ff2\"> <span class=\"_ _3\"></span>sotto <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>aspettative <span class=\"_ _1\"></span>ovvero <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>hanno <span class=\"_ _3\"></span>registrato </span></span></span>un <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"_ _29\"></span>incremento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>momento <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>stesse <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>sono originate (ovvero sono state acquistate);<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage 3 <span class=\"ff2\">per le esposizioni <span class=\"_ _1\"></span></span>non performing<span class=\"ff2\">. </span></span></span>La <span class=\"_ _1\"></span>ripartizione <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>stage <span class=\"_ _1\"></span>\u00e8 ri<span class=\"_ _1\"></span>levante <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> basato <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>e </span></span>perdite <span class=\"_ _1\"></span>attese, <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minata <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi passati, <span class=\"_ _3\"></span>condizioni <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>agionevoli <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>\u00ab<span class=\"_ _1\"></span>supportabili\u00bb previsioni <span class=\"_ _3b\"> </span>future. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>particolare <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>modello <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>calcolo <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3b\"> </span>attesa <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>caratteriz<span class=\"_ _1\"></span>zato <span class=\"_ _3b\"> </span>dai <span class=\"_ _3f\"> </span>seguenti aspetti: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">orizzonte di calcolo della perdita attesa pari <span class=\"_ _1\"></span>ad un anno (stage 1) oppure <span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span> (st<span class=\"_ _1\"></span>age 2 e 3); </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">inclusione <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>modello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>calcolo <span class=\"_ _29\"></span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _3b\"> </span><span class=\"ff2\">di <span class=\"_ _29\"></span>componenti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span></span>forw<span class=\"_ _1\"></span>ard <span class=\"_ _29\"></span>looking<span class=\"_ _1\"></span><span class=\"ff2\">, <span class=\"_ _29\"></span>ovvero <span class=\"_ _3b\"></span>delle </span></span></span></span>variazioni attese dello scenario macro<span class=\"_ _1\"></span>economico.<span class=\"_ _324\"> </span>Con <span class=\"_ _3b\"></span>riferimento <span class=\"_ _3b\"></span>ai <span class=\"_ _3b\"> </span>soli <span class=\"_ _3b\"> </span>titoli <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>debi<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>va <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"> </span>c.d.<span class=\"_ _1\"></span><span class=\"ff3 fc3\"> <span class=\"_ _3b\"> </span></span><span class=\"ff5 fs4\">\u201c<span class=\"ff6\">lo<span class=\"_ _1\"></span>w <span class=\"_ _29\"> </span>credit <span class=\"_ _3b\"> </span>risk <span class=\"_ _3b\"> </span>exempt<span class=\"_ _1\"></span>ion</span>\u201d, <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>qual<span class=\"_ _1\"></span>e </span>vengono <span class=\"_ _1\"></span>identificate <span class=\"_ _3\"></span>come <span class=\"_ _1\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>basso <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>di credito <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dunque <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>considerare n<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>stage <span class=\"_ _3\"></span>1 le  esposizioni  che,  ad <span class=\"_ _2c\"> </span>o<span class=\"_ _1\"></span>gni  data  di <span class=\"_ _2c\"> </span>riferime<span class=\"_ _1\"></span>nto,  risulteranno  possedere  un  rating  pari  o <span class=\"_ _2c\"> </span>superiore  a \u201c<span class=\"ff6\">investment <span class=\"_ _3b\"> </span>grade</span>\u201d <span class=\"_ _3b\"> </span>(o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>qualit\u00e0 <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>imilare), <span class=\"_ _3b\"> </span>indipendentemente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>peggiora<span class=\"_ _1\"></span>mento <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>meno <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>rating rispetto al momento dell\u2019acquisto<span class=\"_ _1\"></span> del titolo.<span class=\"ff2\"> </span>4.4a Nuovi finanziamenti co<span class=\"_ _1\"></span>ncessi mediante meccanismi di garanzi<span class=\"_ _1\"></span>a pubblica rilasciata a fronte<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> contesto COVID-<span class=\"ls84\">19<span class=\"_ _1\"></span></span> <table class=\"s wb43 ha83\" id=\"_e4102a65-8368-4002-8af6-51d2a8c203bb\"><tr><td></td><td></td><td></td><td class=\"c x3f5 y33d8 w423 h550\"><div class=\"t m0 x114 h5da y13cc ff3 fs12 fc0 sc0 ls0 ws0\">Valore lordo </div></td><td></td><td></td><td></td><td class=\"c x3f6 y33d8 w424 h550\"><div class=\"t m0 x8f h5da y13cc ff3 fs12 fc0 sc0 ls0 ws0\">Rettifiche di valore co<span class=\"_ _0\"></span>mplessive </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x2e7 y33d9 wb44 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3f7 y33d9 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3f8 y33da wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3f9 y33d9 wb44 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3fa y33d9 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3fb y33da wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3f5 y33db w425 h5ec\"><div class=\"t m0 xdd h5da y1e05 ff3 fs12 fc0 sc0 ls0 ws0\">Primo stadio </div></td><td class=\"c x2e7 y33dc wb14 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3f7 y33dc wb14 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3f8 y33dd wb45 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3f6 y33db w428 h5ec\"><div class=\"t m0 xdd h5da y1e05 ff3 fs12 fc0 sc0 ls0 ws0\">Primo stadio </div></td><td class=\"c x3f9 y33dc wb16 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3fa y33dc wb16 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3fb y33dd wb45 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x3f8 y33de wb17 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3fb y33de wb17 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y33df wb46 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi<span class=\"_ _0\"></span> mediante mecca<span class=\"_ _0\"></span>nismi di<span class=\"_ _324\"> </span></div></td><td class=\"c x3f5 y33e0 w425 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">718.845 </div></td><td class=\"c x3fc y33e0 w426 h5ed\"><div class=\"t m0 x3a h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">286.731 </div></td><td class=\"c x3fd y33e0 w427 h5ed\"><div class=\"t m0 x30 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">65.294 </div></td><td class=\"c x257 y33e0 w428 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">642 </div></td><td class=\"c x3f6 y33e0 w428 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">803 </div></td><td class=\"c x3fe y33e0 w372 h5ed\"><div class=\"t m0 x3a h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">9.895 </div></td><td class=\"c x3ff y33e0 w429 h5ed\"><div class=\"t m0 x30 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">16.273 </div></td><td class=\"c x400 y33e0 w3e5 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">134 </div></td></tr><tr><td class=\"c x273 y33e1 wb47 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">garanzia pubbli<span class=\"_ _0\"></span>ca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y33e2 w42a h5e0\"><div class=\"t m0 xdd h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">Totale 31.12.2024 </div></td><td class=\"c x3f5 y33e2 w425 h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">718.845 </div></td><td class=\"c x3fc y33e2 w426 h5e0\"><div class=\"t m0 x3a h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">286.731 </div></td><td class=\"c x3fd y33e2 w427 h5e0\"><div class=\"t m0 x30 h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">65.294 </div></td><td class=\"c x257 y33e2 w428 h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls11a ws0\">642<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y33e2 w428 h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls11a ws0\">803<span class=\"ls0\"> </span></div></td><td class=\"c x3fe y33e2 w372 h5e0\"><div class=\"t m0 x4d h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">9.895 </div></td><td class=\"c x3ff y33e2 w429 h5e0\"><div class=\"t m0 x30 h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">16.273 </div></td><td class=\"c x400 y33e2 w42b h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls11a ws0\">134<span class=\"ls0\"> </span></div></td></tr></table>Sezione <span class=\"_ _d5\"> </span>5   -   Derivati di copertu<span class=\"_ _1\"></span>ra   - <span class=\"_ _1\"></span>  voce 50  <span class=\"_ _1\"></span> 5.1 Derivati di cop<span class=\"_ _0\"></span>ertura: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di copert<span class=\"_ _0\"></span>ura e per livelli<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span><table class=\"s wb48 ha84\" id=\"_ccd00205-f982-4154-80d4-4330d2d53f75\"><tr><td></td><td></td><td class=\"c x401 y33e3 w102 h594\"><div class=\"t m0 x13f h2f y843 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a2 y33e3 w102 h594\"><div class=\"t m0 x13f h2f y843 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x401 y33e4 w199 h550\"><div class=\"t m0 x25 h2f yf55 ff3 fse fc0 sc0 lsa5 ws0\">FV<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a7 y33e5 w3b0 h5c8\"><div class=\"t m0 x3a h2f y2127 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a2 y33e4 w100 h550\"><div class=\"t m0 x25 h2f yf55 ff3 fse fc0 sc0 lsa5 ws0\">FV<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x402 y33e5 w389 h5c8\"><div class=\"t m0 x3a h2f y2127 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x401 y33e5 w34a h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y33e5 w3e5 h550\"><div class=\"t m0 x24 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3cb y33e5 w34f h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a2 y33e5 w349 h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3a3 y33e5 w42d h550\"><div class=\"t m0 x24 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x403 y33e5 w34a h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33e6 w42e h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x377 y33e6 w3e5 h550\"><div class=\"t m0 x26 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">12.578 </div></td><td></td><td class=\"c x3a7 y33e6 w3b0 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">420.000 </div></td><td></td><td class=\"c x3a3 y33e6 w42d h550\"><div class=\"t m0 x26 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">21.431 </div></td><td class=\"c x403 y33e6 w34a h550\"><div class=\"t m0 x20 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y33e6 w389 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">445.000 </div></td></tr><tr><td class=\"c x27f y33e7 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1) Fair Value<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e7 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e7 w3e5 h550\"><div class=\"t m0 x26 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e7 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e7 w3b0 h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">420.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e7 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e7 w42d h550\"><div class=\"t m0 x26 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">21.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e7 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e7 w389 h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">445.000<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33e8 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2) Flussi Finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e8 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e8 w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e8 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e8 w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e8 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e8 w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e8 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e8 w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33e9 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3) Investiment<span class=\"_ _0\"></span>i esteri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e9 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e9 w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e9 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e9 w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e9 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e9 w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e9 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e9 w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ea w42e h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33eb w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1) Fair Value<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33eb w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33eb w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33eb w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33eb w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33eb w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33eb w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33eb w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33eb w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ec w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2) Flussi Finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33ec w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33ec w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33ec w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33ec w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33ec w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33ec w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33ec w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33ec w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ed w42e h550\"><div class=\"t m0 x3a h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33ed w34a h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33ed w3e5 h550\"><div class=\"t m0 x26 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33ed w34f h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33ed w3b0 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">420.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33ed w349 h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33ed w42d h550\"><div class=\"t m0 x26 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">21.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33ed w34a h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33ed w389 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">445.000<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span> VN = Valore no<span class=\"_ _0\"></span>zionale<span class=\"_ _324\"> </span> L1 = Livello 1<span class=\"_ _324\"> </span> L2 = Livello 2<span class=\"_ _324\"> </span> L3 = Livello 3<span class=\"_ _324\"> </span> Il Banco Desio ha posto in essere una strat<span class=\"_ _1\"></span>egia di copertura del propr<span class=\"_ _1\"></span>io attivo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In particolare, la voce accoglie:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022 <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _2d\"> </span>value <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span><span class=\"ff2\">finanziari <span class=\"_ _2d\"> </span>derivati <span class=\"_ _2d\"> </span>posti <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2d\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>finanziarie classificate nel portafo<span class=\"_ _1\"></span>glio held to collect (copertura di tipo f<span class=\"_ _1\"></span>air value hedge);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022 <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>value <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>derivati <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>copertura <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>oscillaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span> mercato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>utui <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>status creditiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>Bonis conclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la clientela <span class=\"_ _3\"></span>al fi<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span> porre <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3d\"> </span>un <span class=\"_ _40\"> </span>\u201chedge <span class=\"_ _40\"> </span>accounting\u201d <span class=\"_ _40\"> </span>secondo <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>approccio <span class=\"_ _40\"> </span>definito <span class=\"_ _40\"> </span>Macro <span class=\"_ _40\"> </span>Fair <span class=\"_ _3d\"> </span>Value <span class=\"_ _40\"> </span>Hedge<span class=\"_ _324\"> </span> dinamico.<span class=\"_ _324\"> </span> Si <span class=\"_ _1\"></span>evidenzia, <span class=\"_ _1\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partire <span class=\"_ _3\"></span>dal 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha aderito <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>servizio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Cl<span class=\"_ _0\"></span>earing <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> tasso  individuando  la  controparte  centrale  (Eurex  Clearing)  per  la  compensazione  di <span class=\"_ _2c\"> </span>operaz<span class=\"_ _1\"></span>ioni  in<span class=\"_ _324\"> </span> derivati.<span class=\"_ _324\"> </span> <div class=\"c w382 h2dd gs26\"><div class=\"t m0 x67 h2f y2127 ff3 fs3 fc0 sc0 ls0 ws0\">5.2 Derivati di <span class=\"_ _0\"></span>copertura: co<span class=\"_ _0\"></span>mposizione per portafogli <span class=\"_ _0\"></span>coperti e <span class=\"_ _0\"></span>per tipologia di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>(valore di bil<span class=\"_ _0\"></span>ancio)<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs27\"><table class=\"s wb49 ha85\" id=\"_4128ae13-44b6-4f2e-ada9-cd00c1893160\"><tr><td></td><td></td><td></td><td></td><td class=\"c x404 y33ee w435 h5f2\"><div class=\"t m0 xf0 h2f y21ac ff3 fsf fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x405 y33ef wb4a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Flussi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x406 y33f0 wb07 ha6b\" colspan=\"2\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">finanziari<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33f1 w12b h5f1\"><div class=\"t m0 x67 h2f y11b8 ff3 fsf fc0 sc0 ls0 ws0\">Operazioni/Tipo di copertura<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x404 y33f2 w437 h5f2\"><div class=\"t m0 x3d h2f y21ac ff3 fsf fc0 sc0 ls0 ws0\">Specifica<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ae y33f3 wb4b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Investim.<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y33f4 wb4c ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">esteri<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x407 y33f5 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td class=\"c x408 y33f5 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x409 y33f5 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40a y33f5 wb07 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40b y33f5 wb4d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">pi\u00f9<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x40c y33f6 wb01 ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">tasso<span class=\"_ _324\"> </span></div></td><td class=\"c x40d y33f6 wb4e ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">cambio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40e y33f6 wb08 ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40f y33f6 wb4f ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">prezzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x410 y33f6 wb01 ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">rischi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y33f7 wb50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x404 y33f8 w36f h588\"><div class=\"t m0 xa8 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33f8 w42f h588\"><div class=\"t m0 xa0 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33f8 w326 h588\"><div class=\"t m0 x8f h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33f8 w430 h588\"><div class=\"t m0 x151 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y33f8 w3f6 h588\"><div class=\"t m0 x46 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33f8 w431 h588\"><div class=\"t m0 x8 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y33f8 w433 h588\"><div class=\"t m0 x4b h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33f8 w432 h588\"><div class=\"t m0 x27 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y33f8 w434 h588\"><div class=\"t m0 x2b h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y33f9 wb51 ha5c\"><div class=\"t m0 x23f h2f y3364 ff2 fsf fc0 sc0 ls0 ws0\">impatto sulla redditivit\u00e0 complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y33fa wb52 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x404 y33fb w36f h5f4\"><div class=\"t m0 x131 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33fb w42f h5f4\"><div class=\"t m0 xa0 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33fb w326 h5f4\"><div class=\"t m0 x8f h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x412 y33fb w430 h5f4\"><div class=\"t m0 x2b h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y33fb w3f6 h5f4\"><div class=\"t m0 x46 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33fb w431 h5f4\"><div class=\"t m0 x8 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y33fb w433 h5f4\"><div class=\"t m0 x4b h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33fb w432 h5f4\"><div class=\"t m0 x27 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y33fb w434 h5f4\"><div class=\"t m0 x2b h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y33fc wb53 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33fd w12b h307\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">3. Portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y33fd w36f h307\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y33fd w42f h307\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33fd w326 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33fd w430 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y33fd w3f6 h307\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33fd w431 h307\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33fd w432 h307\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x414 y33fd w433 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y33fd w434 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33fe w12b h5ce\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">4. Altre operazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y33fe w36f h5ce\"><div class=\"t m0 xa8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33fe w42f h5ce\"><div class=\"t m0 xa0 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33fe w326 h5ce\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33fe w430 h5ce\"><div class=\"t m0 x151 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y33fe w3f6 h5ce\"><div class=\"t m0 x46 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33fe w431 h5ce\"><div class=\"t m0 x8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y33fe w433 h5ce\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33fe w432 h5ce\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x2c2 y33fe w434 h5ce\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ff w12b h307\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y33ff w36f h307\"><div class=\"t m0 x131 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33ff w42f h307\"><div class=\"t m0 xa0 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33ff w326 h307\"><div class=\"t m0 x8f h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33ff w430 h307\"><div class=\"t m0 x151 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y33ff w3f6 h307\"><div class=\"t m0 x46 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33ff w431 h307\"><div class=\"t m0 x30 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x415 y33ff w432 h307\"><div class=\"t m0 x27 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x414 y33ff w433 h307\"><div class=\"t m0 x27 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y33ff w434 h307\"><div class=\"t m0 x8f h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3400 w12b h307\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3400 w36f h307\"><div class=\"t m0 xa8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y3400 w42f h307\"><div class=\"t m0 xa0 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3400 w326 h307\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x412 y3400 w430 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3400 w3f6 h307\"><div class=\"t m0 x46 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3400 w431 h307\"><div class=\"t m0 x8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y3400 w433 h307\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3400 w432 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y3400 w434 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3401 w12b h5f5\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">Portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3401 w36f h5f5\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y3401 w42f h5f5\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3401 w326 h5f5\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3401 w430 h5f5\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3401 w3f6 h5f5\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3401 w431 h5f5\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3401 w432 h5f5\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x414 y3401 w433 h5f5\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y3401 w434 h5f5\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3402 w12b h307\"><div class=\"t m0 x67 h2f y13cc ff3 fsf fc0 sc0 ls0 ws0\">Totale passivit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3402 w36f h307\"><div class=\"t m0 xa8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y3402 w42f h307\"><div class=\"t m0 xa0 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3402 w326 h307\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3402 w430 h307\"><div class=\"t m0 x151 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y3402 w3f6 h307\"><div class=\"t m0 x46 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3402 w431 h307\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x415 y3402 w432 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x414 y3402 w433 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y3402 w434 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3403 w12b h5ce\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">1. Transazioni attese<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3403 w36f h5ce\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y3403 w42f h5ce\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3403 w326 h5ce\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3403 w430 h5ce\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3403 w3f6 h5ce\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3403 w431 h5ce\"><div class=\"t m0 x8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y3403 w433 h5ce\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3403 w432 h5ce\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y3403 w434 h5ce\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3404 w12b h307\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">2. Portafoglio di attivit\u00e0 e passivit\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3404 w36f h307\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y3404 w42f h307\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3404 w326 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3404 w430 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3404 w3f6 h307\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3404 w431 h307\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3404 w432 h307\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x414 y3404 w433 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y3404 w434 h307\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w431 h5f3 gs28\"><div class=\"t m64 x30 h5b1 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Generica<span class=\"_ _324\"> </span></div><div class=\"t m64 x30 h2f y21ad ff7 fsb fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w432 h5f3 gs29\"><div class=\"t m64 x3a h5b1 yc96 ff3 fsf fc0 sc0 ls0 ws0\">Specifica<span class=\"_ _324\"> </span></div><div class=\"t m64 x3a h2f y21ae ff7 fsb fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w433 h5f3 gs2a\"><div class=\"t m64 x3a h5b1 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Generica<span class=\"_ _324\"> </span></div><div class=\"t m64 x3a h2f y21ad ff7 fsb fc0 sc0 ls0 ws0\"> </div></div>Sezione <span class=\"_ _d5\"> </span>1   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie valut<span class=\"_ _1\"></span>ate al costo ammor<span class=\"_ _1\"></span>tizzato   <span class=\"_ _1\"></span>-   voce   1<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>1.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso banche<table class=\"s wbfe haa5\" id=\"_c04fff59-be48-411e-90a3-8eade1c9e7c5\"><tr><td></td><td></td><td></td><td class=\"c x504 y35bb w150 h24f\"><div class=\"t m0 x4e h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x505 y35bb w4bc h24f\"><div class=\"t m0 x9 h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35bc w4ba h639\"><div class=\"t m0 x67 h2f y12e ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bc w4bb h63a\"><div class=\"t m0 x27 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x506 y35bd w483 h307\"><div class=\"t m0 xee h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x505 y35bc w374 h63a\"><div class=\"t m0 x131 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bd w123 h307\"><div class=\"t m0 x4c h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x506 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x315 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x500 y35bc w42b h24f\"><div class=\"t m0 x27 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bc w4b9 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x508 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x509 y35bc w374 h24f\"><div class=\"t m0 xb6 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35be w4ba h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Debiti ver<span class=\"_ _0\"></span>so banche centrali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35be w4bb h142\"><div class=\"t m0 xbe h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35be w42b h142\"><div class=\"t m0 x31 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35be w374 h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1.479.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35be w4b9 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35be w374 h142\"><div class=\"t m0 x2b h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35bf w4ba h553\"><div class=\"t m0 x67 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">2. Debiti ver<span class=\"_ _0\"></span>so banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bf w4bb h553\"><div class=\"t m0 x3b h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35bf w42b h553\"><div class=\"t m0 x31 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35bf w374 h553\"><div class=\"t m0 x30 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">547.077<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35bf w4b9 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35bf w374 h553\"><div class=\"t m0 x2b h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c0 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.1 Conti corren<span class=\"_ _0\"></span>ti e deposit<span class=\"_ _0\"></span>i a vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c0 w4bb h268\"><div class=\"t m0 x30 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">16.791 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c0 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c0 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">25.388<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c0 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c0 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c1 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.2 Depositi a sc<span class=\"_ _0\"></span>adenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c1 w4bb h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls3f ws0\">477 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x506 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c1 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c1 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c1 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c1 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c2 w4ba h5ef\"><div class=\"t m0 x3a h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">2.3 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c2 w4bb h5ef\"><div class=\"t m0 x3b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">465.525 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c2 w42b h5ef\"><div class=\"t m0 x31 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c2 w374 h5ef\"><div class=\"t m0 x4d h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c2 w4b9 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c2 w374 h5ef\"><div class=\"t m0 x2b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c3 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.1 Pronti con<span class=\"_ _0\"></span>tro termine <span class=\"_ _0\"></span>passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c3 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">345.170 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c3 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c3 w374 h268\"><div class=\"t m0 x4d h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c3 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c3 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c4 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c4 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">120.355 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c4 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c4 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c4 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c4 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c5 wbff ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Debiti per<span class=\"_ _0\"></span> impegni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i strument<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x504 y35c6 w4bb h571\"><div class=\"t m0 x3f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c6 w42b h571\"><div class=\"t m0 x31 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c6 w374 h571\"><div class=\"t m0 x8f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c6 w4b9 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c6 w374 h571\"><div class=\"t m0 x2b h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c7 wc00 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35c8 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.5 Debiti per<span class=\"_ _0\"></span> leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c8 w4bb h268\"><div class=\"t m0 x3f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c8 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c8 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c8 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c8 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c9 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c9 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">315.880 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c9 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c9 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">76.457<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c9 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c9 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ca w4ba h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35ca w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35ca w42b h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35ca w4b9 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td></tr></table>Totale<span class=\"_ _324\"> </span>1950066<span class=\"_ _324\"> </span>3381351<span class=\"_ _324\"> </span>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>La <span class=\"ff5\">voce \u201cDebiti verso banche centrali\u201d alla data di <span class=\"_ _0\"></span>riferimento del presente bilancio non evidenzia alcun<span class=\"_ _324\"> </span></span>saldo <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>ich\u00e9 <span class=\"_ _3f\"> </span><span class=\"ff5\">non <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201cTL<span class=\"_ _1\"></span>TRO\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>naturale <span class=\"_ _2d\"> </span>scadenza <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ue <span class=\"_ _3f\"> </span>linee <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>finanziamento <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>finanziamento <span class=\"_ _1\"></span>assegnata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea<span class=\"_ _3\"></span> era <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>479.445 <span class=\"_ _1\"></span>migliaia<span class=\"_ _324\"> </span>di euro.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>nella vo<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>competenze <span class=\"_ _1\"></span>maturate <span class=\"_ _3\"></span>nell\u2019anno <span class=\"_ _1\"></span>per<span class=\"_ _324\"> </span>26,0 milioni di euro (ex 92,5 milioni di euro). Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c2.<span class=\"_ _1\"></span>3.1 <span class=\"_ _29\"></span>Pronti <span class=\"_ _29\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _29\"></span>passivi\u201d <span class=\"_ _29\"></span>trovano <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>i <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Long <span class=\"_ _29\"></span>Term <span class=\"_ _3\"></span>Repo <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>part<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>degli <span class=\"_ _3b\"></span>attivi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _29\"></span>(eligibl<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>non) <span class=\"_ _3b\"> </span>posti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>essere <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>primar<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"></span>controparti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>ottimizzare le attivit\u00e0 di funding. L<span class=\"ff5\">a <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c2.3.2 <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span></span>espone <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mutuo <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>concesso <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>JP <span class=\"_ _3\"></span>Morgan <span class=\"_ _1\"></span>Milan <span class=\"_ _3\"></span>Branch<span class=\"_ _324\"> </span>nell\u2019ambito dell\u2019operazione di cartolari<span class=\"_ _1\"></span>zzazione Desio SME.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c2.6 <span class=\"_ _3\"></span>Altri <span class=\"_ _1\"></span>debiti\u201d <span class=\"_ _3\"></span>risulta <span class=\"_ _3\"></span>composta <span class=\"_ _3\"></span>principalmente <span class=\"_ _1\"></span>dal <span class=\"_ _29\"></span><span class=\"ff2\">d<span class=\"_ _1\"></span>ebito <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>Copped\u00e8<span class=\"_ _324\"> </span></span>correlato all\u2019<span class=\"_ _1\"></span>operazione di <span class=\"_ _1\"></span>cartolarizz<span class=\"_ _1\"></span>azione Copped\u00e8<span class=\"_ _1\"></span><span class=\"ff2\"> e<span class=\"_ _1\"></span> Fauno<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>315.047<span class=\"_ _1\"></span> migli<span class=\"_ _1\"></span>aia di <span class=\"_ _1\"></span>euro av<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>originator <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _29\"></span>Fides <span class=\"_ _29\"></span>(a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>esercizio <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>76.547 <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>Notes<span class=\"_ _324\"> </span>Copped\u00e8).<span class=\"_ _324\"> </span>1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span>10.126.755 XX<span class=\"_ _324\"> </span>X10.116.726 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>2. Depositi a sc<span class=\"_ _0\"></span>adenza 852.818 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.012.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span>1.950.313 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.101.325 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span>1.207.009 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>607.637 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.2 Altri<span class=\"_ _324\"> </span>743.304 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>493.688 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span>5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span>58.315 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>58.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>6. Altri debiti<span class=\"_ _324\"> </span>292.456 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>199.581 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>31/12/2024<span class=\"_ _324\"> </span>13.280.657 13.280.657 12.489.018 12.489.0<span class=\"_ _324\"> </span>- - - - Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span>attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span>sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>Rainbow Spv Srl.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo. Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span>Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span>2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>principali <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c6. <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>debiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>a: <span class=\"_ _3\"></span>assegni <span class=\"_ _3\"></span>circolari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>34<span class=\"_ _1\"></span>.540<span class=\"_ _324\"> </span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>segni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>traenza <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>54<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>(a <span class=\"_ _2\"></span>fine esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>pettivamente<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>40.520<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>circolari <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>540 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>aenza); <span class=\"_ _29\"></span>debito <span class=\"_ _29\"></span>verso<span class=\"_ _324\"> </span>sottoscrittori <span class=\"_ _3\"></span><span class=\"ff5\">Notes <span class=\"_ _1\"></span>Copped\u00e8 <span class=\"_ _3\"></span>correlato <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>Copped<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>199.<span class=\"_ _1\"></span><span class=\"ff2\">202 <span class=\"_ _3\"></span>migliaia<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>152.914); <span class=\"_ _3b\"></span>debito<span class=\"_ _324\"> </span>verso <span class=\"_ _3b\"> </span>sottoscritt<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>Notes <span class=\"_ _3f\"> </span><span class=\"ff5\">Senior <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>Mezzanine <span class=\"_ _3b\"> </span>correlat<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>all\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzazione <span class=\"_ _3b\"> </span>Rainbow<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span></span>55.297 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>riginator <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Dynamica <span class=\"_ _1\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>di <span class=\"_ _8d\"> </span>confronto <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>ingresso <span class=\"_ _8d\"> </span>della <span class=\"_ _8d\"> </span>controllata <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>Gruppo <span class=\"_ _8d\"> </span>Banco <span class=\"_ _8d\"> </span>Desio <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>corso<span class=\"_ _324\"> </span>dell\u2019esercizio).<span class=\"ff2\"> </span>1.3 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>al costo ammortizzato<span class=\"_ _0\"></span>: composizione m<span class=\"_ _0\"></span>erceologica d<span class=\"_ _0\"></span>ei titoli i<span class=\"_ _0\"></span>n circolazione<table class=\"s wc04 haa7\" id=\"_892e0db7-6139-4603-a8fe-419db8e6e8d3\"><tr><td></td><td></td><td></td><td class=\"c x50f y35d9 w4cd h558\"><div class=\"t m0 x1fd h2f yead ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x510 y35d9 w423 h558\"><div class=\"t m0 x1fd h2f yead ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35da w163 h63f\"><div class=\"t m0 x67 h2f y111 ff3 fse fc0 sc0 ls0 ws0\">Tipologia titoli/Valor<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35da w4cc h640\"><div class=\"t m0 xb6 h2f y216e ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x511 y35db w4ce h641\"><div class=\"t m0 x2c h2f y546 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x510 y35db w4cb h641\"><div class=\"t m0 xb6 h2f y546 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x498 y35db w4ce h641\"><div class=\"t m0 x2c h2f y546 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x511 y35da w37d h641\"><div class=\"t m0 x27 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c9 y35da w4cb h641\"><div class=\"t m0 xee h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x512 y35da w464 h641\"><div class=\"t m0 xb6 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x498 y35da w34d h641\"><div class=\"t m0 x27 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x513 y35da w4ca h641\"><div class=\"t m0 xee h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c2 y35da w10f h641\"><div class=\"t m0 xb6 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35dc w163 h5b3\"><div class=\"t m0 x67 h2f y2352 ff3 fse fc0 sc0 ls0 ws0\">A. Titoli<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35dd w163 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. obbligazioni<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35dd w4cc h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.584.824<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35dd w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35dd w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.572.<span class=\"ls3f\">034</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35dd w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35dd w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">2.<span class=\"ls0\">280.095</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x498 y35dd w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35dd w4ca h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.205.972<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35dd w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35de w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 strutturat<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35de w4cc h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35de w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35de w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35de w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35de w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y35de w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35de w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35de w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35df w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35df w4cc h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.584.824<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35df w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35df w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.572.034<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35df w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35df w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">2.280<span class=\"ls0\">.</span>095<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y35df w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35df w4ca h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.205.972<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35df w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35e0 w163 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. altri titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e0 w4cc h550\"><div class=\"t m0 x3f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x511 y35e0 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e0 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e0 w464 h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x510 y35e0 w4cb h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y35e0 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e0 w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e0 w10f h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35e1 w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.1 strutturat<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e1 w4cc h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35e1 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e1 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e1 w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35e1 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y35e1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e1 w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e1 w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35e2 w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.2 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e2 w4cc h550\"><div class=\"t m0 x3f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x511 y35e2 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e2 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e2 w464 h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x510 y35e2 w4cb h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y35e2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e2 w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e2 w10f h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35e3 w163 h550\"><div class=\"t m0 x3a h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e3 w4cc h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.584.873<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35e3 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e3 w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.572.034<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e3 w464 h550\"><div class=\"t m0 x1f3 h2f yf4 ff3 fse fc0 sc0 ls4b ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x510 y35e3 w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls4b ws0\">2.<span class=\"ls0\">280.4<span class=\"_ _0\"></span>48</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x498 y35e3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e3 w4ca h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.205.972<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e3 w10f h550\"><div class=\"t m0 x2d h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">353<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Alla vo<span class=\"_ _1\"></span>ce tr<span class=\"_ _1\"></span>ova <span class=\"_ _1\"></span>evidenza <span class=\"_ _1\"></span>la raccolta <span class=\"_ _1\"></span>rapp<span class=\"_ _1\"></span>resentata da <span class=\"_ _1\"></span>titoli, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>comprende <span class=\"_ _1\"></span>obbligazioni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>certificati <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>deposito, il cui valore di bilancio \u00e8 determinato con il criterio del costo ammortizzato (ovvero al <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _324\"> </span></span>laddove il <span class=\"_ _2\"></span>tito<span class=\"_ _1\"></span>lo sia <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di copertura), <span class=\"_ _0\"></span>comprensivo quindi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ratei maturati. La <span class=\"_ _0\"></span>raccolta complessiva<span class=\"_ _324\"> </span>\u00e8 evidenziata al netto dei titoli<span class=\"_ _1\"></span> riacquistati.<span class=\"_ _324\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201cA.1.2 <span class=\"_ _1\"></span>Obbligazioni: <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e\u201d inclu<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Obblig<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>Bancarie <span class=\"_ _1\"></span>Garantite <span class=\"_ _3\"></span>(OBG) complessiv<span class=\"_ _1\"></span>amente<span class=\"_ _324\"> </span>emesse per 1.617 milioni di euro.<span class=\"_ _324\"> </span>La sottovoce \u201cA.2.2 Altri titoli<span class=\"_ _1\"></span>: altri\u201d \u00e8 composta <span class=\"_ _1\"></span><span class=\"ff2\">principa<span class=\"_ _1\"></span>lmente da certificati di <span class=\"_ _1\"></span>deposito con scadenza a<span class=\"_ _324\"> </span></span>breve termine e relativi ratei maturati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>1.4 Dettaglio dei debit<span class=\"_ _0\"></span>i/titoli sub<span class=\"_ _0\"></span>ordinati <table class=\"s wc05 haa8\" id=\"_6caf3092-cd68-4d71-840a-c8213ad7738d\"><tr><td class=\"c x259 y35e4 w4cf h296\"><div class=\"t m0 xdd h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Prestiti Obbligaziona<span class=\"_ _0\"></span>ri </div></td><td class=\"c x514 y35e4 w4d0 h296\"><div class=\"t m0 x3b h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Data di emission<span class=\"_ _0\"></span>e </div></td><td class=\"c x515 y35e4 w16c h296\"><div class=\"t m0 x3b h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Data di scaden<span class=\"_ _0\"></span>za </div></td><td class=\"c x516 y35e4 w4d1 h296\"><div class=\"t m0 x71 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Divisa </div></td><td class=\"c x517 y35e4 w4d4 h296\"><div class=\"t m0 x71 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Tasso </div></td><td class=\"c x3f6 y35e4 w4d2 h296\"><div class=\"t m0 x131 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x518 y35e4 w4d5 h296\"><div class=\"t m0 x4d h7c y131 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y35e5 w4cf h55d\"><div class=\"t m0 xdd h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">Codice ISIN I<span class=\"_ _0\"></span>T0005554644 </div></td><td class=\"c x514 y35e5 w4d0 h55d\"><div class=\"t m0 x2b h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">06.07.2023 </div></td><td class=\"c x515 y35e5 w16c h55d\"><div class=\"t m0 x2b h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">06.07.2033 </div></td><td class=\"c x516 y35e5 w4d1 h55d\"><div class=\"t m0 x42 h3b y1d9d ff2 fse fc0 sc0 ls12a ws0\">EUR<span class=\"ls0\"> </span></div></td><td class=\"c x517 y35e5 w4d4 h55d\"><div class=\"t m0 x30 h3b y1d9d ff2 fse fc0 sc0 ls12b ws0\">TF<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y35e5 w4d6 h55d\"><div class=\"t m0 x75 h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">62.602 </div></td><td class=\"c x518 y35e5 w4d5 h55d\"><div class=\"t m0 x4e h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">62.544 </div></td></tr><tr><td class=\"c x259 y35e6 w4cf h25\"><div class=\"t m0 xdd h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td class=\"c x3f6 y35e6 w4d2 h25\"><div class=\"t m0 x22 h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">62.602 </div></td><td class=\"c x519 y35e6 w4d3 h25\"><div class=\"t m0 x4e h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">62.544 </div></td></tr></table>Sezione <span class=\"_ _238\"> </span>2<span class=\"_ _1\"></span>   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie di negozia<span class=\"_ _1\"></span>zione   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce   20<span class=\"_ _324\"> </span><span class=\"ff2 fs3\"> </span>2.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di nego<span class=\"_ _0\"></span>ziazione: compo<span class=\"_ _0\"></span>sizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s wc06 haa9\" id=\"_77487f50-2110-47c8-b374-84d413543ce5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x51b y35e7 w4e2 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x51c y35e7 w4e3 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x51d y35e8 w4d9 h645\"><div class=\"t m0 x67 h2f y2148 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35e8 w4e0 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x51e y35e9 w4e4 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51f y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td><td class=\"c x51c y35e8 w4e1 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x520 y35e9 w4e5 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x521 y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x522 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x523 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x51e y35e8 w4db h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x524 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35e8 w34d h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x520 y35e8 w4d1 h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x526 y35e8 w4df h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x527 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x51d y35ec w381 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Passivit\u00e0 p<span class=\"_ _0\"></span>er cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y35ed w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ed w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ed w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ed w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ed w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ed w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ed w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ed w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ed w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ee w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ee w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ee w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ee w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ee w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ee w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ee w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ee w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ee w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ef w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ef w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ef w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ef w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ef w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ef w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ef w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ef w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ef w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f0 w381 h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1 Obbligaz<span class=\"_ _0\"></span>ioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f0 w4e0 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f0 w4db h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f0 w34d h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f0 w3e8 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f0 w4e1 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f0 w4d1 h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f0 w4df h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f0 w3e5 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f1 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.1 Strutturat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f1 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f1 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f1 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f1 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f1 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f1 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f1 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f2 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.2 Altre o<span class=\"_ _0\"></span>bbligazioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f2 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f2 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f2 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f2 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f2 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f2 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f2 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f3 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri tito<span class=\"_ _0\"></span>li<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f3 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f3 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f3 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f3 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f3 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f3 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f3 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f4 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.1 Strutturat<span class=\"_ _0\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f4 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f4 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f4 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f4 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f4 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f4 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f4 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f4 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f5 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f5 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f5 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f5 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f5 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f5 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f5 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f5 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f5 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x52b y35f7 wc09 haaa\"><div class=\"t m0 x52a h2f y35f6 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x52c y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52d y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52e y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52f y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x530 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x531 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x532 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x533 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x534 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x535 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x51d y35f9 w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35f9 w4e0 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35f9 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35f9 w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f9 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35f9 w4e1 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35f9 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f9 w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35f9 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fa w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fa w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fa w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35fa w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fa w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fa w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fa w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fa w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35fa w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fb w381 h27e\"><div class=\"t m0 x3a h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">1.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fb w4e0 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fb w4db h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fb w34d h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fb w3e8 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fb w4e1 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fb w4d1 h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fb w4df h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fb w3e5 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fc w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fc w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fc w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fc w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fc w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fc w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fc w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fc w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fc w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fd w381 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fd w4e0 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fd w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fd w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fd w3e8 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fd w4e1 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fd w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fd w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fd w3e5 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fe w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fe w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fe w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fe w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fe w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fe w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fe w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fe w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fe w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ff w381 h648\"><div class=\"t m0 x3a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">2.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35ff w4e0 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35ff w4db h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ff w34d h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ff w3e8 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35ff w4e1 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35ff w4d1 h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ff w4df h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ff w3e5 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3600 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3600 w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3600 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3600 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3600 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3600 w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3600 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3600 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y3600 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3601 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3601 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3601 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3601 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3601 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3601 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3601 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3601 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3601 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3602 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3602 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3602 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3602 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3602 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3602 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3602 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3602 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3602 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span> VN = Valore nom<span class=\"_ _0\"></span>inale o noz<span class=\"_ _0\"></span>ionale<span class=\"_ _324\"> </span> L1 = Livello 1<span class=\"_ _324\"> </span> L2 = Livello 2<span class=\"_ _324\"> </span> L3 = Livello 3<span class=\"_ _324\"> </span> Fair  Value  *<span class=\"_ _0\"></span>  =  Fair  value  cal<span class=\"_ _0\"></span>colato  escludend<span class=\"_ _0\"></span>o  le  variazio<span class=\"_ _0\"></span>ni  di  valore  dovut<span class=\"_ _0\"></span>e  al  cambiam<span class=\"_ _0\"></span>ento  del  merit<span class=\"_ _0\"></span>o <span class=\"_ _46\"> </span>creditizio<span class=\"_ _324\"> </span> dell\u2019emittent<span class=\"_ _0\"></span>e rispetto alla da<span class=\"_ _0\"></span>ta di emiss<span class=\"_ _0\"></span>ione<span class=\"_ _324\"> </span><span class=\"ff6\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne\u201d si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferisce s<span class=\"_ _1\"></span>ostanzialmente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue negativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli<span class=\"_ _324\"> </span> strumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura, <span class=\"_ _1\"></span>e al<span class=\"_ _324\"> </span> fair value dei contratti swap e out<span class=\"_ _1\"></span>right che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _324\"> </span> 2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span> 2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: debiti strutturati<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti, tra le passivit\u00e0 finanziarie di negoziaz<span class=\"_ _1\"></span>ione, debiti strutturati.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _d5\"> </span>4   -   Derivati di copertu<span class=\"_ _1\"></span>ra   - <span class=\"_ _1\"></span>  voce 40<span class=\"_ _1\"></span> 4.1 Derivati di cop<span class=\"_ _0\"></span>ertura: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di coper<span class=\"_ _0\"></span>tura e per li<span class=\"_ _0\"></span>velli <table class=\"s wc0b haab\" id=\"_7d0ccd16-4cc9-450b-84d4-bafda508a6ec\"><tr><td></td><td></td><td class=\"c x536 y3603 w4ee h5ce\"><div class=\"t m0 x131 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3603 w4f0 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x538 y3603 w457 h5ce\"><div class=\"t m0 x46 h2f y216c ff3 fs10 fc0 sc0 ls9e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x539 y3603 w338 h5ce\"><div class=\"t m0 x131 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3603 w4f1 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x53a y3603 w4f2 h5ce\"><div class=\"t m0 x1f h2f y216c ff3 fs10 fc0 sc0 ls9e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x536 y3604 w4f3 h641\"><div class=\"t m0 x46 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x537 y3604 w4f4 h641\"><div class=\"t m0 x31 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c9 y3604 w4f5 h641\"><div class=\"t m0 x8 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y3604 w457 h641\"><div class=\"t m0 x30 h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3604 w182 h641\"><div class=\"t m0 x46 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y3604 w370 h641\"><div class=\"t m0 x31 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3a4 y3604 w4f6 h641\"><div class=\"t m0 x8 h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3604 w4f2 h641\"><div class=\"t m0 x4d h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3605 w4ed h5ce\"><div class=\"t m0 x67 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">A. Derivati finanziar<span class=\"_ _1\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3605 w4ee h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3605 w36f h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3605 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3605 w4ef h5ce\"><div class=\"t m0 x47 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3605 w338 h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3605 w36f h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3605 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3605 w4ec h5ce\"><div class=\"t m0 x20 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr><tr><td class=\"c x27f y3606 w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">1) Fair value <span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3606 w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3606 w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3606 w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3606 w4ef h307\"><div class=\"t m0 x47 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3606 w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3606 w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3606 w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3606 w4ec h307\"><div class=\"t m0 x20 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr><tr><td class=\"c x27f y3607 w4ed h5ce\"><div class=\"t m0 x30 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">2) Flussi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3607 w4ee h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3607 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3607 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3607 w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3607 w338 h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3607 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3607 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3607 w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3608 w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">3) Investimenti este<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3608 w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3608 w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3608 w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3608 w4ef h307\"><div class=\"t m0 x23 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3608 w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3608 w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3608 w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3608 w4ec h307\"><div class=\"t m0 x28 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3609 w4ed h5ce\"><div class=\"t m0 x67 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3609 w4ee h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3609 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3609 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3609 w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3609 w338 h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3609 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3609 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3609 w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y360a w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">1) Fair value <span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y360a w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360a w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360a w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360a w4ef h307\"><div class=\"t m0 x23 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360a w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360a w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360a w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360a w4ec h307\"><div class=\"t m0 x28 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y360b w4ed h5ce\"><div class=\"t m0 x30 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">2) Flussi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y360b w4ee h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360b w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360b w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360b w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360b w338 h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360b w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360b w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360b w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x27f y360c w4ed h307\"><div class=\"t m0 x188 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x536 y360c w4ee h307\"><div class=\"t m0 x22 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360c w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360c w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360c w4ef h307\"><div class=\"t m0 x47 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360c w338 h307\"><div class=\"t m0 x22 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360c w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360c w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360c w4ec h307\"><div class=\"t m0 x20 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr></table>Legenda VN = Valore no<span class=\"_ _0\"></span>zionale L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 Banco Desio ha posto in essere una strategia di copertur<span class=\"_ _1\"></span>a del proprio attivo<span class=\"_ _1\"></span>. La voce accoglie: <span class=\"_ _1\"></span> \u2022 il fair value degli strumenti finanziari derivati posti in essere a copertura del rischio tasso di titoli di debito a tasso fisso classificati nel port<span class=\"_ _1\"></span>afoglio held to collect (copertura di tip<span class=\"_ _1\"></span>o fair value hedge); <span class=\"_ _3\"></span> \u2022 <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>value <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>derivati <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>copertura <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>oscillaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di mercato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>utui <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>status creditiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>Bonis conclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la clientela <span class=\"_ _3\"></span>al fi<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i porre <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3d\"> </span>un <span class=\"_ _40\"> </span>\u201chedge <span class=\"_ _40\"> </span>accounting\u201d <span class=\"_ _40\"> </span>secondo <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>approccio <span class=\"_ _40\"> </span>definito <span class=\"_ _40\"> </span>Macro <span class=\"_ _40\"> </span>Fair <span class=\"_ _3d\"> </span>Value <span class=\"_ _40\"> </span>Hedge dinamico.  Si <span class=\"_ _3\"></span>evidenzia, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dall\u2019anno <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>aderito <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Clearing <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>derivati OTC di <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o individuando <span class=\"_ _0\"></span>la controparte <span class=\"_ _0\"></span>centrale (Eurex <span class=\"_ _2\"></span>Clearin<span class=\"_ _1\"></span>g) per <span class=\"_ _0\"></span>la compensazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>operazioni in derivati.<span class=\"_ _324\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-685": {
   "value": "A.4 INFORMATIVA SUL <span class=\"ff12 lsa4\">FAIR VALUE<span class=\"ls0\"> </span></span>Informativa di natura qualitativa Nel <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>13 <span class=\"_ _2\"></span>\u201cMisurazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff2\">fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definito <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prezzo <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sarebbe </span>ricevuto <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>vendit<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 o <span class=\"_ _2\"></span>pagato p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>trasferire <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 in<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>una transazione <span class=\"_ _2\"></span>ordi<span class=\"_ _1\"></span>naria tra partecipanti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mercato (exit <span class=\"_ _1\"></span>price). L<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>efinizione di <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>contenuta<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nell\u2019IFRS 13 <span class=\"_ _1\"></span>re<span class=\"_ _3\"></span><span class=\"ff2\">nde evidente </span>che le tecniche di misurazione sono mark<span class=\"_ _1\"></span>et based e non entity specific.<span class=\"_ _1\"></span> Il <span class=\"_ _2c\"> </span>principio <span class=\"_ _2c\"> </span>contabile <span class=\"_ _2c\"> </span>indicato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>prevede <span class=\"_ _2c\"> </span>l\u2019obbligo  di <span class=\"_ _2d\"> </span>fornire <span class=\"_ _2c\"> </span>sia <span class=\"_ _2c\"> </span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>tecniche  di valutazione e i parametri <span class=\"_ _1\"></span>utilizzati per l<span class=\"_ _1\"></span>a valutazione delle attivit\u00e0 e delle passiv<span class=\"_ _1\"></span>it\u00e0 valutate al fair va<span class=\"_ _1\"></span>lue su base ricorrente o su bas<span class=\"_ _1\"></span>e non ricorr<span class=\"_ _1\"></span>ente dopo la p<span class=\"_ _1\"></span>rima iscrizione in bilancio, s<span class=\"_ _1\"></span>ia informazioni in merito ag<span class=\"_ _1\"></span>li effetti <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>utilizzando <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>misura <span class=\"_ _3\"></span>efficace parametri non osservabili. Quando <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>rilevabile <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>prezzo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>identica, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>fair<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>applicando una tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>che mass<span class=\"_ _1\"></span>imizzi <span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>osservabili <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>riduca <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019utilizzo di input non osservabili. In <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>considerato <span class=\"_ _3\"></span>il rischio di controparte. La gerarchia del fair value prevede 3 livelli. \u00c8 attribuita la massima priorit\u00e0 ai prezzi quotati (non rettificati) in <span class=\"_ _3b\"> </span>mercati <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>identiche <span class=\"_ _3f\"> </span>(dati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Livello <span class=\"_ _3f\"> </span>1) <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>prio<span class=\"_ _1\"></span>rit\u00e0 <span class=\"_ _3f\"> </span>minima <span class=\"_ _3b\"> </span>agli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>input <span class=\"_ _3f\"> </span>no<span class=\"_ _1\"></span>n osservabili <span class=\"_ _2c\"> </span>(dati <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Livello<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>2 <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>3).<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>La <span class=\"_ _2c\"> </span>gerarchia <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2c\"> </span>d\u00e0 <span class=\"_ _2c\"> </span>priorit\u00e0  agli <span class=\"_ _2d\"> </span>input <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>tecniche <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> valutazione  e  non  alle  tecnich<span class=\"_ _1\"></span>e  adottate  per  valut<span class=\"_ _1\"></span>are  il  fair  value.  Una  valut<span class=\"_ _1\"></span>azione  del  fair  value sviluppata <span class=\"_ _1\"></span>utilizzando una <span class=\"_ _1\"></span>tecnica del valo<span class=\"_ _1\"></span>re attuale<span class=\"_ _1\"></span> potrebbe <span class=\"_ _1\"></span>pertanto essere<span class=\"_ _1\"></span> cl<span class=\"_ _3\"></span>assificata nel Liv<span class=\"_ _1\"></span>ello 2 o 3, secondo gli input significativi per l\u2019intera valutazione e del livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _1\"></span> Fair value determinato con input di livello 1<span class=\"ls0\"> </span>Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> \u00e8 di </span>livello 1<span class=\"ff2\"> se determinato in base a prez<span class=\"_ _1\"></span>zi quotati (non rettificati) in mercati attivi per attivit\u00e0 </span></span>o <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>identiche <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span>ui <span class=\"_ _2d\"> </span>l\u2019entit\u00e0 <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>accedere <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valutazio<span class=\"_ _1\"></span>ne. <span class=\"_ _3f\"> </span>U<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>prezzo <span class=\"_ _2d\"> </span>quotato <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un mercato attivo <span class=\"_ _0\"></span>fornisce la <span class=\"_ _0\"></span>prova pi\u00f9 <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tendibile del <span class=\"ff6\">fair value</span> <span class=\"_ _2\"></span>e, quando disponibile, deve <span class=\"_ _0\"></span>essere utilizzato senza alcuna rettifica. Per mercato attivo si <span class=\"_ _0\"></span>intende quello in <span class=\"_ _0\"></span>cui le <span class=\"_ _0\"></span>operazioni relative all\u2019attivit\u00e0 o alla passivit\u00e0 si <span class=\"_ _0\"></span>verificano con una frequenza e con volumi<span class=\"_ _1\"></span> sufficienti a fornire informaz<span class=\"_ _1\"></span>ioni utili per la determi<span class=\"_ _1\"></span>nazione del prezzo s<span class=\"_ _1\"></span>u base continuativa. Gli elementi fondamentali so<span class=\"_ _1\"></span>no i seguenti: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Identificazione <span class=\"_ _2d\"> </span>del  <span class=\"ff6\">mercato <span class=\"_ _2c\"> </span>principale</span> <span class=\"_ _2c\"> </span><span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2c\"> </span>o, <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>assenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _2c\"> </span>mercato </span></span></span>principale, del <span class=\"ff6\">mercato pi\u00f9 vantaggio<span class=\"_ _1\"></span>so</span> <span class=\"ff5\">dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o della passivit\u00e0;</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">la po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuare u<span class=\"_ _1\"></span>n\u2019operazione <span class=\"_ _3\"></span>con l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o con <span class=\"_ _3\"></span>la pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quel </span></span>mercato alla data di valutazio<span class=\"_ _1\"></span>ne. Il mercato principale \u00e8 <span class=\"_ _0\"></span>quello con il maggior volume e <span class=\"_ _0\"></span>il massimo livello di attivit\u00e0 o <span class=\"_ _0\"></span>per la passivit<span class=\"_ _1\"></span>\u00e0. In sua assenza, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>mercato <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>vantaggioso <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>quello<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>mas<span class=\"_ _1\"></span>simizza <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>ammontare <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>percepirebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la vendita <span class=\"_ _29\"></span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>riduce <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>minimo <span class=\"_ _29\"></span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>pagher<span class=\"_ _1\"></span>ebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span>trasferimento <span class=\"_ _3b\"></span>delle passivit\u00e0. A.4.1 Livelli di fair value 2 e 3: tecniche di valutazione e input utilizzati Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> delle attivit\u00e0 e passivit\u00e0 finanziarie \u00e8 determinato con tecniche di valutazione in relazione alla </span></span>tipologia dello strumento finanziario v<span class=\"_ _1\"></span>alutato. Per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">livello <span class=\"_ _3\"></span>2</span> <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>utilizzano <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>upportate <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>provider <span class=\"_ _29\"></span>esterni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>app<span class=\"_ _1\"></span>licativi <span class=\"_ _3\"></span>interni che utilizzano input osservabili <span class=\"_ _0\"></span>direttamente o indirettamente <span class=\"_ _0\"></span>per l\u2019attivit\u00e0 o la passivit\u00e0, e <span class=\"_ _0\"></span>comprendono:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mercati atti<span class=\"_ _1\"></span>vi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari i<span class=\"_ _1\"></span>n mercati non attivi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">dati diversi dai prezzi quotati osservabili p<span class=\"_ _1\"></span>er l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">tassi di interesse e curve dei rendim<span class=\"_ _1\"></span>enti osservabili a intervalli comunemente qu<span class=\"_ _1\"></span>otati;<span class=\"_ _1\"></span> </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">volatilit\u00e0 implicit<span class=\"_ _1\"></span>e; </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">spread creditizi;  </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">input corroborati dal mercato. <span class=\"_ _1\"></span> </span></span>Per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">livello <span class=\"_ _1\"></span>3</span> <span class=\"_ _3\"></span><span class=\"ff5\">si impiegano <span class=\"_ _1\"></span>input<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>servabili<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0. <span class=\"_ _3\"></span>Il ricorso <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>tali </span>input, anche <span class=\"_ _0\"></span>di fonte interna, \u00e8 <span class=\"_ _0\"></span>ammesso qualora non siano disponibili informazioni di <span class=\"_ _0\"></span>mercato osservabili utili <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>devono <span class=\"_ _47\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>ipotesi <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>assumere<span class=\"_ _1\"></span>bb<span class=\"_ _1\"></span>ero <span class=\"_ _47\"> </span>i <span class=\"_ _47\"> </span>par<span class=\"_ _1\"></span>tecipanti <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mercato <span class=\"_ _47\"> </span>n<span class=\"_ _1\"></span>ella determinazione del prezzo.<span class=\"_ _1\"></span> Per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">li<span class=\"_ _1\"></span>vello <span class=\"_ _3\"></span>3</span> <span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>specifico <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>OTC <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>divisa <span class=\"_ _1\"></span>estera, <span class=\"_ _3\"></span>l\u2019input <span class=\"_ _1\"></span>inerente <span class=\"_ _3\"></span>allo </span>spread creditizio per la <span class=\"_ _0\"></span>clientela non istituzionale \u00e8 <span class=\"_ _0\"></span>fornito dal modello interno di <span class=\"_ _0\"></span>rating che <span class=\"_ _0\"></span>classifica ogni controparte in classi di ris<span class=\"_ _1\"></span>chi aventi probabilit\u00e0 omogenea di<span class=\"_ _1\"></span> insolvenza.<span class=\"_ _1\"></span> Si <span class=\"_ _29\"></span>segnala, <span class=\"_ _3\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _29\"></span>l\u2019applicazione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3b\"> </span><span class=\"ff6\">Credit <span class=\"_ _29\"></span>Value <span class=\"_ _29\"></span>Adjustment <span class=\"_ _3\"></span>(CVA)<span class=\"ff2\"> <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>OTC <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>lo </span></span>scopo <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>evidenziare <span class=\"_ _8d\"> </span>l\u2019impatt<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>qual<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _8e\"> </span>creditizia <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>contr<span class=\"_ _1\"></span>oparte, <span class=\"_ _8d\"> </span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _8e\"> </span>intrinseco <span class=\"_ _8e\"> </span>nella quotazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2d\"> </span>obb<span class=\"_ _1\"></span>ligazionari <span class=\"_ _2d\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>quelli <span class=\"_ _2c\"> </span>derivati. <span class=\"_ _2d\"> </span>La <span class=\"_ _2c\"> </span>modalit\u00e0 <span class=\"_ _2d\"> </span>attuata <span class=\"_ _2d\"> </span>consis<span class=\"_ _1\"></span>te <span class=\"_ _2d\"> </span>nel determinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>mediante<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Mark <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>Market <span class=\"_ _29\"></span>(MTM) <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> Credit Spread ponderato per la v<span class=\"_ _1\"></span>ita residua dello strumento.<span class=\"_ _1\"></span> In relazione, <span class=\"_ _1\"></span>invece, <span class=\"_ _1\"></span>ai d<span class=\"_ _1\"></span>erivati <span class=\"_ _1\"></span>OTC con <span class=\"_ _1\"></span>Mark to<span class=\"_ _1\"></span> Mark<span class=\"_ _1\"></span>et (MTM) <span class=\"_ _1\"></span>negativo <span class=\"_ _1\"></span>il mod<span class=\"_ _1\"></span>ello appli<span class=\"_ _1\"></span>cato \u00e8 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">Debit<span class=\"_ _1\"></span> </span>Value <span class=\"_ _1\"></span>Adjustment<span class=\"ff2\"> <span class=\"_ _1\"></span>(</span>DVA<span class=\"_ _1\"></span><span class=\"ff5\">) c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>scopo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enziare <span class=\"_ _1\"></span>l\u2019impatto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>propr<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>merito <span class=\"_ _1\"></span>creditizio. </span>Il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazio<span class=\"_ _1\"></span>ne della <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edesima f<span class=\"_ _1\"></span>ormula <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zazione del <span class=\"_ _1\"></span>CVA <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span><span class=\"ff2\">n<span class=\"_ _1\"></span>egativo </span>(MTM) del derivato con inclusione del Credit s<span class=\"_ _1\"></span>pread della banca.<span class=\"_ _1\"></span> Si  segn<span class=\"_ _0\"></span>ala  che, <span class=\"_ _2c\"> </span>nell\u2019applicazione  di <span class=\"_ _2c\"> </span>entrambi  i  mode<span class=\"_ _0\"></span>lli  (CVA <span class=\"_ _2c\"> </span>e  DVA) <span class=\"_ _2c\"> </span>e  ai <span class=\"_ _2c\"> </span>fini  della <span class=\"_ _2c\"> </span>determinazione<span class=\"_ _1\"></span> dell\u2019impatto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _3\"></span>creditiz<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>controparte, <span class=\"_ _3\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span><span class=\"ff2\">qualit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>merito<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>creditizio, </span>viene <span class=\"_ _2c\"> </span>te<span class=\"_ _1\"></span>nuto  in <span class=\"_ _2c\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>l\u2019effetto<span class=\"_ _1\"></span>  di <span class=\"_ _2c\"> </span>riduzione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>in  presenza  di <span class=\"_ _2c\"> </span>accordi  di collateralizzazione (CSA).<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>(crediti <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ebiti) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>metodologia <span class=\"_ _29\"></span>di </span></span>analisi <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>DCF (discounte<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ows); <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>modulo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>uso <span class=\"_ _3\"></span>consente di <span class=\"_ _3\"></span>integrare in <span class=\"_ _3\"></span>modo cons<span class=\"_ _1\"></span>istente <span class=\"_ _1\"></span>nella valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span><span class=\"ff5\">elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato, <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>dell\u2019operazione <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>componenti </span>di rischio di credito. Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>\u201cattivit\u00e0 <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>valutate <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span></span>fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>non<span class=\"_ _1\"></span> </span></span>ricorrente\u201d per <span class=\"_ _2\"></span>cui il <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"ff5\">\u00e8 <span class=\"_ _2\"></span>fornit<span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span>i sol<span class=\"_ _0\"></span>i fini <span class=\"_ _2\"></span>dell\u2019informativ<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>nota integrativa, <span class=\"_ _0\"></span>si precisa <span class=\"_ _0\"></span>quanto </span></span></span>segue: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i crediti il <span class=\"ff6\">fair value</span> \u00e8 c<span class=\"_ _0\"></span>alcolato per le posizioni <span class=\"ff6\">performing</span> oltre il breve termine mediante tecnica </span></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019attualizz<span class=\"_ _1\"></span>azione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>attesi <span class=\"_ _1\"></span>considerando, <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _3\"></span><span class=\"ff6\">free </span>risk<span class=\"ff2\">, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span>rilevato <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _29\"></span>interno <span class=\"_ _3\"></span>in </span>uso), <span class=\"_ _3f\"> </span>mentre <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3f\"> </span>perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3f\"> </span><span class=\"ff6\">perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>breve <span class=\"_ _3f\"> </span>termine <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>di bilancio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>consid<span class=\"_ _1\"></span>erato <span class=\"_ _3b\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>ragionevole <span class=\"_ _3b\"> </span>appro<span class=\"_ _1\"></span>ssimaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3f\"> </span>value</span>. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>generale <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>stes<span class=\"_ _1\"></span>si <span class=\"_ _3b\"> </span>sono classificati al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Livello <span class=\"_ _2\"></span>3,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fatto <span class=\"_ _2\"></span>salvo nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>la sig<span class=\"_ _0\"></span>nificativit\u00e0 de<span class=\"_ _0\"></span>gli <span class=\"ff6\">input</span> <span class=\"_ _2\"></span><span class=\"ff5\">osservabili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>intera </span>valutazione  sia <span class=\"_ _2c\"> </span>superiore  a <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>prefissata  (Livello  2), <span class=\"_ _2c\"> </span>ovvero  nel <span class=\"_ _2c\"> </span>caso  di <span class=\"_ _2c\"> </span>attivit\u00e0  in <span class=\"_ _2c\"> </span>via  di dismissione <span class=\"_ _1\"></span>/<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>transazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _3\"></span>di perfez<span class=\"_ _1\"></span>ionamento <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>(Livello <span class=\"_ _1\"></span>1). <span class=\"_ _3\"></span>Tenuto <span class=\"_ _1\"></span>conto dell\u2019attuale <span class=\"_ _3b\"> </span>cont<span class=\"ff2\">esto <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"></span>mercato <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>crediti, <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing <span class=\"_ _3b\"> </span>lo<span class=\"_ _1\"></span>ans</span><span class=\"ls1f\">, </span></span>detto <span class=\"ff6\">fair value</span> (Livello 2<span class=\"_ _1\"></span> e 3)<span class=\"ff6\">,</span> determinato tenendo conto di ipotesi<span class=\"_ _1\"></span> multi-<span class=\"ls2d\">sc</span>enario che prevedono la<span class=\"_ _1\"></span> combinazione  tra  la  gestione  interna  e  i  c.<span class=\"_ _1\"></span>d.  \u201c<span class=\"_ _1\"></span><span class=\"ff6\">disposal  scenario<span class=\"_ _1\"></span></span>\u201d,  potrebbe  non  rappresentare<span class=\"_ _1\"></span> l\u2019eventuale <span class=\"_ _3f\"> </span><span class=\"ff6\">exit <span class=\"_ _3f\"> </span>price<span class=\"ff2\"> <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _3f\"> </span>consi<span class=\"_ _1\"></span>derazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>certo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>margine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>aleatoriet\u00e0 <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>insito <span class=\"_ _3f\"> </span>nelle<span class=\"_ _1\"></span> </span></span>componenti di formazione del prezz<span class=\"_ _1\"></span>o considerate da un potenziale terz<span class=\"_ _1\"></span>o acquirente;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>deposito <span class=\"_ _3\"></span>emessi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>rapprese<span class=\"_ _1\"></span>nta <span class=\"_ _3\"></span>una </span></span>ragionevole approssimazione del <span class=\"ff6\">fair v<span class=\"_ _1\"></span>alue</span> (Livello 3); -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i prestiti <span class=\"_ _1\"></span>obbligazionari <span class=\"_ _1\"></span>emessi, il <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> \u00e8 <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>olato secondo <span class=\"_ _1\"></span>la metodol<span class=\"_ _1\"></span>ogia <span class=\"_ _1\"></span>di attualiz<span class=\"_ _1\"></span>zazione </span></span>dei flussi di cassa, appli<span class=\"_ _1\"></span>cando un credit spread <span class=\"ff6\">(Livello<span class=\"_ _1\"></span> 2</span><span class=\"ls16\">);</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">attivit\u00e0 materiali <span class=\"_ _1\"></span>detenute a <span class=\"_ _1\"></span>scopo di <span class=\"_ _1\"></span>investimento: <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>\u00e8 determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>una stima<span class=\"_ _1\"></span> </span></span>effettuata <span class=\"_ _3\"></span>utilizzando <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>serie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fonti <span class=\"_ _29\"></span>informative <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>immobiliare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>apportando <span class=\"_ _29\"></span>le opportune <span class=\"_ _2d\"> </span>rettifiche/incrementi <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>relazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _2d\"> </span>quali <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>localizzazione, <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>consistenza, <span class=\"_ _2c\"> </span>la vetust\u00e0, <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>de<span class=\"ff5\">s<span class=\"_ _1\"></span>tinazione <span class=\"_ _40\"> </span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>locali <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _47\"> </span>manutenzione <span class=\"_ _40\"> </span>straordinaria, <span class=\"_ _47\"> </span>nonch\u00e9 <span class=\"_ _3d\"> </span>me<span class=\"_ _1\"></span>diante <span class=\"_ _40\"> </span>il </span>confronto con la stima eseguita da esperti esterni i<span class=\"_ _1\"></span>ndipendenti (<span class=\"_ _1\"></span><span class=\"ff6\">Livello 3<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> A.4.2 Processi e sensibilit\u00e0 delle valutazioni Le <span class=\"_ _1\"></span>tecnich<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>input <span class=\"_ _3\"></span>selezionati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>modo <span class=\"_ _3\"></span>costante <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>tempo, <span class=\"_ _1\"></span>salvo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si verifichino <span class=\"_ _2c\"> </span>circosta<span class=\"_ _1\"></span>nze <span class=\"_ _2c\"> </span>che  rendano <span class=\"_ _2c\"> </span>necessaria  la <span class=\"_ _2c\"> </span>loro  sostituzione <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>modifica  quali <span class=\"_ _2c\"> </span>ad  e<span class=\"_ _0\"></span>sempio: <span class=\"_ _2c\"> </span>lo<span class=\"_ _1\"></span> sviluppo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuovi <span class=\"_ _3\"></span>mercati, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>indisponibilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazioni, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>miglioramento <span class=\"_ _3\"></span>delle tecniche stesse di valutazio<span class=\"_ _1\"></span>ne. ll processo di valutaz<span class=\"_ _1\"></span>ione degli strumenti finanziari si articola nelle fasi so<span class=\"_ _1\"></span>tto di seguito sintetizzate:<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>class <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>dentificati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>dati </span></span>devono essere recepiti e utili<span class=\"_ _1\"></span>zzati; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">i parametri di mercato uti<span class=\"_ _0\"></span>lizzati sono <span class=\"_ _0\"></span>controllati sia co<span class=\"_ _0\"></span>n riferimento alla <span class=\"_ _0\"></span>loro integrit\u00e0 sia<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>loro utilizzo </span></span>nelle modalit\u00e0 applicative;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _29\"></span>metodologie <span class=\"_ _3b\"></span>utilizzate <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>valutazioni <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>confrontate <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>prassi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>modo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>da </span></span>individuare eventuali evoluzio<span class=\"_ _1\"></span>ni e definire modifiche alle valutazio<span class=\"_ _1\"></span>ni. Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>ricorrente <span class=\"_ _1\"></span>classificat<span class=\"_ _1\"></span>i nel <span class=\"_ _3\"></span>Livello <span class=\"_ _3\"></span>3, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fornita <span class=\"_ _3\"></span>l\u2019analisi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>sensibilit\u00e0 <span class=\"_ _3\"></span>stante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>natur<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uccessivamente indicato. A.4.3 Gerarchia del fair value Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>ricorrente, la <span class=\"_ _29\"></span>classificazione <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>predetta <span class=\"_ _29\"></span>gerarchia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>livelli <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>significativit\u00e0 <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>input <span class=\"_ _29\"></span>utilizzati nelle valutazioni. La perdita <span class=\"_ _1\"></span>di qual<span class=\"_ _1\"></span>ifica di mercato atti<span class=\"_ _1\"></span>vo per <span class=\"_ _1\"></span>un\u2019attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 comporta <span class=\"_ _1\"></span>la modifica <span class=\"_ _1\"></span>della tecnica <span class=\"_ _1\"></span>di valutazione e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>input utilizzati <span class=\"_ _2\"></span>determinando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>classificazione <span class=\"_ _0\"></span>del <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>in un <span class=\"_ _2\"></span>livello inferiore <span class=\"_ _2\"></span>della </span></span>gerarchia. La <span class=\"_ _1\"></span>tecnica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>prescelta <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzata <span class=\"_ _3\"></span>in m<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>costante <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>tempo, <span class=\"_ _3\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>praggiungano circostanze <span class=\"_ _1\"></span>che r<span class=\"_ _1\"></span>endano <span class=\"_ _1\"></span>necessario <span class=\"_ _1\"></span>sosti<span class=\"_ _1\"></span>tuirla <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un\u2019altra <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>significati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> nuovi <span class=\"_ _1\"></span>mercati, <span class=\"_ _3\"></span>disponibilit\u00e0 di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>informazi<span class=\"_ _1\"></span>oni, <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mercato. <span class=\"_ _3\"></span>Ci\u00f2 <span class=\"_ _1\"></span>comporta <span class=\"_ _1\"></span>che un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>valutata <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>momenti <span class=\"_ _3f\"> </span>differenti <span class=\"_ _3b\"> </span>potr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>classificata <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>livello <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>erso <span class=\"_ _3b\"> </span>della gerarchia. L\u2019applicazione dei principi adott<span class=\"_ _1\"></span>ati per la determinazio<span class=\"_ _1\"></span>ne dei livelli avviene <span class=\"_ _1\"></span><span class=\"ff2\">mensilmente </span>A.4.4 Altre informazioni Nel  corso  dell\u2019esercizio  di <span class=\"_ _3d\"> </span>riferimento  il  processo  di  clas<span class=\"_ _1\"></span>sificazione  del  fair  value  dei <span class=\"_ _3d\"> </span>crediti  \u00e8  stat<span class=\"_ _1\"></span>o semplificato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>(esponendo <span class=\"_ _1\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>alla cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>L3), <span class=\"_ _1\"></span>considerando il <span class=\"_ _3b\"> </span>parametro <span class=\"_ _3f\"> </span>relativo <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>PD <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>os<span class=\"_ _1\"></span>servabil<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3f\"> </span>attivo <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>consegue <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sostanzi<span class=\"_ _1\"></span>ale difficolt\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>dimostrarne <span class=\"_ _10\"> </span>in <span class=\"_ _a8\"> </span>modo <span class=\"_ _10\"> </span>univo<span class=\"_ _1\"></span>co <span class=\"_ _10\"> </span>la <span class=\"_ _a8\"> </span>rilevanza <span class=\"_ _10\"> </span>tra <span class=\"_ _a8\"> </span>i <span class=\"_ _10\"> </span>divers<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>parametri <span class=\"_ _a8\"> </span>considerati <span class=\"_ _10\"> </span>nella determinazione del fair value. \u00c8 stato pert<span class=\"_ _1\"></span>anto riesposto anche il dato compar<span class=\"_ _1\"></span>ativo.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-723": {
   "value": "A.4 INFORMATIVA SUL <span class=\"ff12 lsa4\">FAIR VALUE<span class=\"ls0\"> </span></span>Informativa di natura qualitativa Nel <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>13 <span class=\"_ _2\"></span>\u201cMisurazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff2\">fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definito <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prezzo <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sarebbe </span>ricevuto <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>vendit<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 o <span class=\"_ _2\"></span>pagato p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>trasferire <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 in<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>una transazione <span class=\"_ _2\"></span>ordi<span class=\"_ _1\"></span>naria tra partecipanti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mercato (exit <span class=\"_ _1\"></span>price). L<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>efinizione di <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>contenuta<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nell\u2019IFRS 13 <span class=\"_ _1\"></span>re<span class=\"_ _3\"></span><span class=\"ff2\">nde evidente </span>che le tecniche di misurazione sono mark<span class=\"_ _1\"></span>et based e non entity specific.<span class=\"_ _1\"></span> Il <span class=\"_ _2c\"> </span>principio <span class=\"_ _2c\"> </span>contabile <span class=\"_ _2c\"> </span>indicato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>prevede <span class=\"_ _2c\"> </span>l\u2019obbligo  di <span class=\"_ _2d\"> </span>fornire <span class=\"_ _2c\"> </span>sia <span class=\"_ _2c\"> </span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>tecniche  di valutazione e i parametri <span class=\"_ _1\"></span>utilizzati per l<span class=\"_ _1\"></span>a valutazione delle attivit\u00e0 e delle passiv<span class=\"_ _1\"></span>it\u00e0 valutate al fair va<span class=\"_ _1\"></span>lue su base ricorrente o su bas<span class=\"_ _1\"></span>e non ricorr<span class=\"_ _1\"></span>ente dopo la p<span class=\"_ _1\"></span>rima iscrizione in bilancio, s<span class=\"_ _1\"></span>ia informazioni in merito ag<span class=\"_ _1\"></span>li effetti <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>utilizzando <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>misura <span class=\"_ _3\"></span>efficace parametri non osservabili. Quando <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>rilevabile <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>prezzo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>identica, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>fair<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>applicando una tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>che mass<span class=\"_ _1\"></span>imizzi <span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>osservabili <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>riduca <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019utilizzo di input non osservabili. In <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>considerato <span class=\"_ _3\"></span>il rischio di controparte. La gerarchia del fair value prevede 3 livelli. \u00c8 attribuita la massima priorit\u00e0 ai prezzi quotati (non rettificati) in <span class=\"_ _3b\"> </span>mercati <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>identiche <span class=\"_ _3f\"> </span>(dati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Livello <span class=\"_ _3f\"> </span>1) <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>prio<span class=\"_ _1\"></span>rit\u00e0 <span class=\"_ _3f\"> </span>minima <span class=\"_ _3b\"> </span>agli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>input <span class=\"_ _3f\"> </span>no<span class=\"_ _1\"></span>n osservabili <span class=\"_ _2c\"> </span>(dati <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Livello<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>2 <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>3).<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>La <span class=\"_ _2c\"> </span>gerarchia <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2c\"> </span>d\u00e0 <span class=\"_ _2c\"> </span>priorit\u00e0  agli <span class=\"_ _2d\"> </span>input <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>tecniche <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> valutazione  e  non  alle  tecnich<span class=\"_ _1\"></span>e  adottate  per  valut<span class=\"_ _1\"></span>are  il  fair  value.  Una  valut<span class=\"_ _1\"></span>azione  del  fair  value sviluppata <span class=\"_ _1\"></span>utilizzando una <span class=\"_ _1\"></span>tecnica del valo<span class=\"_ _1\"></span>re attuale<span class=\"_ _1\"></span> potrebbe <span class=\"_ _1\"></span>pertanto essere<span class=\"_ _1\"></span> cl<span class=\"_ _3\"></span>assificata nel Liv<span class=\"_ _1\"></span>ello 2 o 3, secondo gli input significativi per l\u2019intera valutazione e del livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _1\"></span> Fair value determinato con input di livello 1<span class=\"ls0\"> </span>Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> \u00e8 di </span>livello 1<span class=\"ff2\"> se determinato in base a prez<span class=\"_ _1\"></span>zi quotati (non rettificati) in mercati attivi per attivit\u00e0 </span></span>o <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>identiche <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span>ui <span class=\"_ _2d\"> </span>l\u2019entit\u00e0 <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>accedere <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valutazio<span class=\"_ _1\"></span>ne. <span class=\"_ _3f\"> </span>U<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>prezzo <span class=\"_ _2d\"> </span>quotato <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un mercato attivo <span class=\"_ _0\"></span>fornisce la <span class=\"_ _0\"></span>prova pi\u00f9 <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tendibile del <span class=\"ff6\">fair value</span> <span class=\"_ _2\"></span>e, quando disponibile, deve <span class=\"_ _0\"></span>essere utilizzato senza alcuna rettifica. Per mercato attivo si <span class=\"_ _0\"></span>intende quello in <span class=\"_ _0\"></span>cui le <span class=\"_ _0\"></span>operazioni relative all\u2019attivit\u00e0 o alla passivit\u00e0 si <span class=\"_ _0\"></span>verificano con una frequenza e con volumi<span class=\"_ _1\"></span> sufficienti a fornire informaz<span class=\"_ _1\"></span>ioni utili per la determi<span class=\"_ _1\"></span>nazione del prezzo s<span class=\"_ _1\"></span>u base continuativa. Gli elementi fondamentali so<span class=\"_ _1\"></span>no i seguenti: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Identificazione <span class=\"_ _2d\"> </span>del  <span class=\"ff6\">mercato <span class=\"_ _2c\"> </span>principale</span> <span class=\"_ _2c\"> </span><span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2c\"> </span>o, <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>assenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _2c\"> </span>mercato </span></span></span>principale, del <span class=\"ff6\">mercato pi\u00f9 vantaggio<span class=\"_ _1\"></span>so</span> <span class=\"ff5\">dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o della passivit\u00e0;</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">la po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuare u<span class=\"_ _1\"></span>n\u2019operazione <span class=\"_ _3\"></span>con l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o con <span class=\"_ _3\"></span>la pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quel </span></span>mercato alla data di valutazio<span class=\"_ _1\"></span>ne. Il mercato principale \u00e8 <span class=\"_ _0\"></span>quello con il maggior volume e <span class=\"_ _0\"></span>il massimo livello di attivit\u00e0 o <span class=\"_ _0\"></span>per la passivit<span class=\"_ _1\"></span>\u00e0. In sua assenza, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>mercato <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>vantaggioso <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>quello<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>mas<span class=\"_ _1\"></span>simizza <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>ammontare <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>percepirebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la vendita <span class=\"_ _29\"></span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>riduce <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>minimo <span class=\"_ _29\"></span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>pagher<span class=\"_ _1\"></span>ebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span>trasferimento <span class=\"_ _3b\"></span>delle passivit\u00e0. A.4.1 Livelli di fair value 2 e 3: tecniche di valutazione e input utilizzati Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> delle attivit\u00e0 e passivit\u00e0 finanziarie \u00e8 determinato con tecniche di valutazione in relazione alla </span></span>tipologia dello strumento finanziario v<span class=\"_ _1\"></span>alutato. Per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">livello <span class=\"_ _3\"></span>2</span> <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>utilizzano <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>upportate <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>provider <span class=\"_ _29\"></span>esterni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>app<span class=\"_ _1\"></span>licativi <span class=\"_ _3\"></span>interni che utilizzano input osservabili <span class=\"_ _0\"></span>direttamente o indirettamente <span class=\"_ _0\"></span>per l\u2019attivit\u00e0 o la passivit\u00e0, e <span class=\"_ _0\"></span>comprendono:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mercati atti<span class=\"_ _1\"></span>vi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari i<span class=\"_ _1\"></span>n mercati non attivi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">dati diversi dai prezzi quotati osservabili p<span class=\"_ _1\"></span>er l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">tassi di interesse e curve dei rendim<span class=\"_ _1\"></span>enti osservabili a intervalli comunemente qu<span class=\"_ _1\"></span>otati;<span class=\"_ _1\"></span> </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">volatilit\u00e0 implicit<span class=\"_ _1\"></span>e; </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">spread creditizi;  </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">input corroborati dal mercato. <span class=\"_ _1\"></span> </span></span>Per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">livello <span class=\"_ _1\"></span>3</span> <span class=\"_ _3\"></span><span class=\"ff5\">si impiegano <span class=\"_ _1\"></span>input<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>servabili<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0. <span class=\"_ _3\"></span>Il ricorso <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>tali </span>input, anche <span class=\"_ _0\"></span>di fonte interna, \u00e8 <span class=\"_ _0\"></span>ammesso qualora non siano disponibili informazioni di <span class=\"_ _0\"></span>mercato osservabili utili <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>devono <span class=\"_ _47\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>ipotesi <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>assumere<span class=\"_ _1\"></span>bb<span class=\"_ _1\"></span>ero <span class=\"_ _47\"> </span>i <span class=\"_ _47\"> </span>par<span class=\"_ _1\"></span>tecipanti <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mercato <span class=\"_ _47\"> </span>n<span class=\"_ _1\"></span>ella determinazione del prezzo.<span class=\"_ _1\"></span> Per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">li<span class=\"_ _1\"></span>vello <span class=\"_ _3\"></span>3</span> <span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>specifico <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>OTC <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>divisa <span class=\"_ _1\"></span>estera, <span class=\"_ _3\"></span>l\u2019input <span class=\"_ _1\"></span>inerente <span class=\"_ _3\"></span>allo </span>spread creditizio per la <span class=\"_ _0\"></span>clientela non istituzionale \u00e8 <span class=\"_ _0\"></span>fornito dal modello interno di <span class=\"_ _0\"></span>rating che <span class=\"_ _0\"></span>classifica ogni controparte in classi di ris<span class=\"_ _1\"></span>chi aventi probabilit\u00e0 omogenea di<span class=\"_ _1\"></span> insolvenza.<span class=\"_ _1\"></span> Si <span class=\"_ _29\"></span>segnala, <span class=\"_ _3\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _29\"></span>l\u2019applicazione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3b\"> </span><span class=\"ff6\">Credit <span class=\"_ _29\"></span>Value <span class=\"_ _29\"></span>Adjustment <span class=\"_ _3\"></span>(CVA)<span class=\"ff2\"> <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>OTC <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>lo </span></span>scopo <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>evidenziare <span class=\"_ _8d\"> </span>l\u2019impatt<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>qual<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _8e\"> </span>creditizia <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>contr<span class=\"_ _1\"></span>oparte, <span class=\"_ _8d\"> </span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _8e\"> </span>intrinseco <span class=\"_ _8e\"> </span>nella quotazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2d\"> </span>obb<span class=\"_ _1\"></span>ligazionari <span class=\"_ _2d\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>quelli <span class=\"_ _2c\"> </span>derivati. <span class=\"_ _2d\"> </span>La <span class=\"_ _2c\"> </span>modalit\u00e0 <span class=\"_ _2d\"> </span>attuata <span class=\"_ _2d\"> </span>consis<span class=\"_ _1\"></span>te <span class=\"_ _2d\"> </span>nel determinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>mediante<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Mark <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>Market <span class=\"_ _29\"></span>(MTM) <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> Credit Spread ponderato per la v<span class=\"_ _1\"></span>ita residua dello strumento.<span class=\"_ _1\"></span> In relazione, <span class=\"_ _1\"></span>invece, <span class=\"_ _1\"></span>ai d<span class=\"_ _1\"></span>erivati <span class=\"_ _1\"></span>OTC con <span class=\"_ _1\"></span>Mark to<span class=\"_ _1\"></span> Mark<span class=\"_ _1\"></span>et (MTM) <span class=\"_ _1\"></span>negativo <span class=\"_ _1\"></span>il mod<span class=\"_ _1\"></span>ello appli<span class=\"_ _1\"></span>cato \u00e8 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">Debit<span class=\"_ _1\"></span> </span>Value <span class=\"_ _1\"></span>Adjustment<span class=\"ff2\"> <span class=\"_ _1\"></span>(</span>DVA<span class=\"_ _1\"></span><span class=\"ff5\">) c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>scopo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enziare <span class=\"_ _1\"></span>l\u2019impatto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>propr<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>merito <span class=\"_ _1\"></span>creditizio. </span>Il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazio<span class=\"_ _1\"></span>ne della <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edesima f<span class=\"_ _1\"></span>ormula <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zazione del <span class=\"_ _1\"></span>CVA <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span><span class=\"ff2\">n<span class=\"_ _1\"></span>egativo </span>(MTM) del derivato con inclusione del Credit s<span class=\"_ _1\"></span>pread della banca.<span class=\"_ _1\"></span> Si  segn<span class=\"_ _0\"></span>ala  che, <span class=\"_ _2c\"> </span>nell\u2019applicazione  di <span class=\"_ _2c\"> </span>entrambi  i  mode<span class=\"_ _0\"></span>lli  (CVA <span class=\"_ _2c\"> </span>e  DVA) <span class=\"_ _2c\"> </span>e  ai <span class=\"_ _2c\"> </span>fini  della <span class=\"_ _2c\"> </span>determinazione<span class=\"_ _1\"></span> dell\u2019impatto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _3\"></span>creditiz<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>controparte, <span class=\"_ _3\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span><span class=\"ff2\">qualit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>merito<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>creditizio, </span>viene <span class=\"_ _2c\"> </span>te<span class=\"_ _1\"></span>nuto  in <span class=\"_ _2c\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>l\u2019effetto<span class=\"_ _1\"></span>  di <span class=\"_ _2c\"> </span>riduzione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>in  presenza  di <span class=\"_ _2c\"> </span>accordi  di collateralizzazione (CSA).<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>(crediti <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ebiti) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>metodologia <span class=\"_ _29\"></span>di </span></span>analisi <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>DCF (discounte<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ows); <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>modulo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>uso <span class=\"_ _3\"></span>consente di <span class=\"_ _3\"></span>integrare in <span class=\"_ _3\"></span>modo cons<span class=\"_ _1\"></span>istente <span class=\"_ _1\"></span>nella valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span><span class=\"ff5\">elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato, <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>dell\u2019operazione <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>componenti </span>di rischio di credito. Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>\u201cattivit\u00e0 <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>valutate <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span></span>fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>non<span class=\"_ _1\"></span> </span></span>ricorrente\u201d per <span class=\"_ _2\"></span>cui il <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"ff5\">\u00e8 <span class=\"_ _2\"></span>fornit<span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span>i sol<span class=\"_ _0\"></span>i fini <span class=\"_ _2\"></span>dell\u2019informativ<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>nota integrativa, <span class=\"_ _0\"></span>si precisa <span class=\"_ _0\"></span>quanto </span></span></span>segue: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i crediti il <span class=\"ff6\">fair value</span> \u00e8 c<span class=\"_ _0\"></span>alcolato per le posizioni <span class=\"ff6\">performing</span> oltre il breve termine mediante tecnica </span></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019attualizz<span class=\"_ _1\"></span>azione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>attesi <span class=\"_ _1\"></span>considerando, <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _3\"></span><span class=\"ff6\">free </span>risk<span class=\"ff2\">, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span>rilevato <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _29\"></span>interno <span class=\"_ _3\"></span>in </span>uso), <span class=\"_ _3f\"> </span>mentre <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3f\"> </span>perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3f\"> </span><span class=\"ff6\">perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>breve <span class=\"_ _3f\"> </span>termine <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>di bilancio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>consid<span class=\"_ _1\"></span>erato <span class=\"_ _3b\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>ragionevole <span class=\"_ _3b\"> </span>appro<span class=\"_ _1\"></span>ssimaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3f\"> </span>value</span>. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>generale <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>stes<span class=\"_ _1\"></span>si <span class=\"_ _3b\"> </span>sono classificati al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Livello <span class=\"_ _2\"></span>3,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fatto <span class=\"_ _2\"></span>salvo nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>la sig<span class=\"_ _0\"></span>nificativit\u00e0 de<span class=\"_ _0\"></span>gli <span class=\"ff6\">input</span> <span class=\"_ _2\"></span><span class=\"ff5\">osservabili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>intera </span>valutazione  sia <span class=\"_ _2c\"> </span>superiore  a <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>prefissata  (Livello  2), <span class=\"_ _2c\"> </span>ovvero  nel <span class=\"_ _2c\"> </span>caso  di <span class=\"_ _2c\"> </span>attivit\u00e0  in <span class=\"_ _2c\"> </span>via  di dismissione <span class=\"_ _1\"></span>/<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>transazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _3\"></span>di perfez<span class=\"_ _1\"></span>ionamento <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>(Livello <span class=\"_ _1\"></span>1). <span class=\"_ _3\"></span>Tenuto <span class=\"_ _1\"></span>conto dell\u2019attuale <span class=\"_ _3b\"> </span>cont<span class=\"ff2\">esto <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"></span>mercato <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>crediti, <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing <span class=\"_ _3b\"> </span>lo<span class=\"_ _1\"></span>ans</span><span class=\"ls1f\">, </span></span>detto <span class=\"ff6\">fair value</span> (Livello 2<span class=\"_ _1\"></span> e 3)<span class=\"ff6\">,</span> determinato tenendo conto di ipotesi<span class=\"_ _1\"></span> multi-<span class=\"ls2d\">sc</span>enario che prevedono la<span class=\"_ _1\"></span> combinazione  tra  la  gestione  interna  e  i  c.<span class=\"_ _1\"></span>d.  \u201c<span class=\"_ _1\"></span><span class=\"ff6\">disposal  scenario<span class=\"_ _1\"></span></span>\u201d,  potrebbe  non  rappresentare<span class=\"_ _1\"></span> l\u2019eventuale <span class=\"_ _3f\"> </span><span class=\"ff6\">exit <span class=\"_ _3f\"> </span>price<span class=\"ff2\"> <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _3f\"> </span>consi<span class=\"_ _1\"></span>derazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>certo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>margine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>aleatoriet\u00e0 <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>insito <span class=\"_ _3f\"> </span>nelle<span class=\"_ _1\"></span> </span></span>componenti di formazione del prezz<span class=\"_ _1\"></span>o considerate da un potenziale terz<span class=\"_ _1\"></span>o acquirente;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>deposito <span class=\"_ _3\"></span>emessi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>rapprese<span class=\"_ _1\"></span>nta <span class=\"_ _3\"></span>una </span></span>ragionevole approssimazione del <span class=\"ff6\">fair v<span class=\"_ _1\"></span>alue</span> (Livello 3); -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i prestiti <span class=\"_ _1\"></span>obbligazionari <span class=\"_ _1\"></span>emessi, il <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> \u00e8 <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>olato secondo <span class=\"_ _1\"></span>la metodol<span class=\"_ _1\"></span>ogia <span class=\"_ _1\"></span>di attualiz<span class=\"_ _1\"></span>zazione </span></span>dei flussi di cassa, appli<span class=\"_ _1\"></span>cando un credit spread <span class=\"ff6\">(Livello<span class=\"_ _1\"></span> 2</span><span class=\"ls16\">);</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">attivit\u00e0 materiali <span class=\"_ _1\"></span>detenute a <span class=\"_ _1\"></span>scopo di <span class=\"_ _1\"></span>investimento: <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>\u00e8 determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>una stima<span class=\"_ _1\"></span> </span></span>effettuata <span class=\"_ _3\"></span>utilizzando <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>serie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fonti <span class=\"_ _29\"></span>informative <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>immobiliare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>apportando <span class=\"_ _29\"></span>le opportune <span class=\"_ _2d\"> </span>rettifiche/incrementi <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>relazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _2d\"> </span>quali <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>localizzazione, <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>consistenza, <span class=\"_ _2c\"> </span>la vetust\u00e0, <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>de<span class=\"ff5\">s<span class=\"_ _1\"></span>tinazione <span class=\"_ _40\"> </span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>locali <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _47\"> </span>manutenzione <span class=\"_ _40\"> </span>straordinaria, <span class=\"_ _47\"> </span>nonch\u00e9 <span class=\"_ _3d\"> </span>me<span class=\"_ _1\"></span>diante <span class=\"_ _40\"> </span>il </span>confronto con la stima eseguita da esperti esterni i<span class=\"_ _1\"></span>ndipendenti (<span class=\"_ _1\"></span><span class=\"ff6\">Livello 3<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> A.4.2 Processi e sensibilit\u00e0 delle valutazioni Le <span class=\"_ _1\"></span>tecnich<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>input <span class=\"_ _3\"></span>selezionati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>modo <span class=\"_ _3\"></span>costante <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>tempo, <span class=\"_ _1\"></span>salvo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si verifichino <span class=\"_ _2c\"> </span>circosta<span class=\"_ _1\"></span>nze <span class=\"_ _2c\"> </span>che  rendano <span class=\"_ _2c\"> </span>necessaria  la <span class=\"_ _2c\"> </span>loro  sostituzione <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>modifica  quali <span class=\"_ _2c\"> </span>ad  e<span class=\"_ _0\"></span>sempio: <span class=\"_ _2c\"> </span>lo<span class=\"_ _1\"></span> sviluppo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuovi <span class=\"_ _3\"></span>mercati, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>indisponibilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazioni, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>miglioramento <span class=\"_ _3\"></span>delle tecniche stesse di valutazio<span class=\"_ _1\"></span>ne. ll processo di valutaz<span class=\"_ _1\"></span>ione degli strumenti finanziari si articola nelle fasi so<span class=\"_ _1\"></span>tto di seguito sintetizzate:<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>class <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>dentificati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>dati </span></span>devono essere recepiti e utili<span class=\"_ _1\"></span>zzati; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">i parametri di mercato uti<span class=\"_ _0\"></span>lizzati sono <span class=\"_ _0\"></span>controllati sia co<span class=\"_ _0\"></span>n riferimento alla <span class=\"_ _0\"></span>loro integrit\u00e0 sia<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>loro utilizzo </span></span>nelle modalit\u00e0 applicative;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _29\"></span>metodologie <span class=\"_ _3b\"></span>utilizzate <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>valutazioni <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>confrontate <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>prassi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>modo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>da </span></span>individuare eventuali evoluzio<span class=\"_ _1\"></span>ni e definire modifiche alle valutazio<span class=\"_ _1\"></span>ni. Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>ricorrente <span class=\"_ _1\"></span>classificat<span class=\"_ _1\"></span>i nel <span class=\"_ _3\"></span>Livello <span class=\"_ _3\"></span>3, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fornita <span class=\"_ _3\"></span>l\u2019analisi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>sensibilit\u00e0 <span class=\"_ _3\"></span>stante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>natur<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uccessivamente indicato. A.4.3 Gerarchia del fair value Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>ricorrente, la <span class=\"_ _29\"></span>classificazione <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>predetta <span class=\"_ _29\"></span>gerarchia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>livelli <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>significativit\u00e0 <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>input <span class=\"_ _29\"></span>utilizzati nelle valutazioni. La perdita <span class=\"_ _1\"></span>di qual<span class=\"_ _1\"></span>ifica di mercato atti<span class=\"_ _1\"></span>vo per <span class=\"_ _1\"></span>un\u2019attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 comporta <span class=\"_ _1\"></span>la modifica <span class=\"_ _1\"></span>della tecnica <span class=\"_ _1\"></span>di valutazione e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>input utilizzati <span class=\"_ _2\"></span>determinando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>classificazione <span class=\"_ _0\"></span>del <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>in un <span class=\"_ _2\"></span>livello inferiore <span class=\"_ _2\"></span>della </span></span>gerarchia. La <span class=\"_ _1\"></span>tecnica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>prescelta <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzata <span class=\"_ _3\"></span>in m<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>costante <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>tempo, <span class=\"_ _3\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>praggiungano circostanze <span class=\"_ _1\"></span>che r<span class=\"_ _1\"></span>endano <span class=\"_ _1\"></span>necessario <span class=\"_ _1\"></span>sosti<span class=\"_ _1\"></span>tuirla <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un\u2019altra <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>significati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> nuovi <span class=\"_ _1\"></span>mercati, <span class=\"_ _3\"></span>disponibilit\u00e0 di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>informazi<span class=\"_ _1\"></span>oni, <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mercato. <span class=\"_ _3\"></span>Ci\u00f2 <span class=\"_ _1\"></span>comporta <span class=\"_ _1\"></span>che un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>valutata <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>momenti <span class=\"_ _3f\"> </span>differenti <span class=\"_ _3b\"> </span>potr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>classificata <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>livello <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>erso <span class=\"_ _3b\"> </span>della gerarchia. L\u2019applicazione dei principi adott<span class=\"_ _1\"></span>ati per la determinazio<span class=\"_ _1\"></span>ne dei livelli avviene <span class=\"_ _1\"></span><span class=\"ff2\">mensilmente </span>A.4.4 Altre informazioni Nel  corso  dell\u2019esercizio  di <span class=\"_ _3d\"> </span>riferimento  il  processo  di  clas<span class=\"_ _1\"></span>sificazione  del  fair  value  dei <span class=\"_ _3d\"> </span>crediti  \u00e8  stat<span class=\"_ _1\"></span>o semplificato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>(esponendo <span class=\"_ _1\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>alla cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>L3), <span class=\"_ _1\"></span>considerando il <span class=\"_ _3b\"> </span>parametro <span class=\"_ _3f\"> </span>relativo <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>PD <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>os<span class=\"_ _1\"></span>servabil<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3f\"> </span>attivo <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>consegue <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sostanzi<span class=\"_ _1\"></span>ale difficolt\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>dimostrarne <span class=\"_ _10\"> </span>in <span class=\"_ _a8\"> </span>modo <span class=\"_ _10\"> </span>univo<span class=\"_ _1\"></span>co <span class=\"_ _10\"> </span>la <span class=\"_ _a8\"> </span>rilevanza <span class=\"_ _10\"> </span>tra <span class=\"_ _a8\"> </span>i <span class=\"_ _10\"> </span>divers<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>parametri <span class=\"_ _a8\"> </span>considerati <span class=\"_ _10\"> </span>nella determinazione del fair value. \u00c8 stato pert<span class=\"_ _1\"></span>anto riesposto anche il dato compar<span class=\"_ _1\"></span>ativo.<span class=\"_ _1\"></span> Informativa di natura quantitativa A.4.5 Gerarchia del fair value  Legenda L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 Gli <span class=\"_ _40\"> </span>investimenti <span class=\"_ _40\"> </span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>parametri <span class=\"_ _40\"> </span>non <span class=\"_ _40\"> </span>os<span class=\"_ _1\"></span>servabili <span class=\"_ _40\"> </span>(livello <span class=\"_ _47\"> </span>3) <span class=\"_ _3d\"> </span>costi<span class=\"_ _1\"></span>tuiscono <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>quo<span class=\"_ _1\"></span>ta particolarmente <span class=\"_ _0\"></span>limitata <span class=\"_ _0\"></span>di tutte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>misurate al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> (12,<span class=\"lsb\">38</span>% <span class=\"_ _2\"></span>rispetto al <span class=\"_ _2\"></span>12<span class=\"_ _1\"></span>,37% <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fine </span></span>202<span class=\"ls0\">3). <span class=\"_ _3f\"> </span>Detti <span class=\"_ _3b\"> </span>investimenti <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>cos<span class=\"_ _1\"></span>tituiti <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>quasi <span class=\"_ _3b\"> </span>totali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>investimenti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>OICR <span class=\"_ _3f\"> </span>obbligatoriamente </span>valutati al fair value. Alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2024, <span class=\"_ _0\"></span>l'impatto de<span class=\"_ _0\"></span>ll'applicazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Cr<span class=\"_ _1\"></span>edit <span class=\"_ _0\"></span>Value <span class=\"_ _0\"></span>Adjustment e <span class=\"_ _2\"></span>del Debit <span class=\"_ _2\"></span>Value<span class=\"_ _1\"></span> Adjustment <span class=\"_ _3\"></span>sui <span class=\"_ _29\"></span>valori <span class=\"_ _29\"></span>patrimoniali <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>calcolato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _3\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>contratti <span class=\"_ _3\"></span>derivati <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _29\"></span>sono assistiti  da <span class=\"_ _2c\"> </span>accordi  di <span class=\"_ _2c\"> </span>collaterili<span class=\"_ _1\"></span>zzazione  con <span class=\"_ _2c\"> </span>le  controparti  a <span class=\"_ _2c\"> </span>mitiga<span class=\"_ _1\"></span>zione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>(CSA agreement<span class=\"ff2 ls16\">).<span class=\"ls0\"> </span></span>A.4.5.1 Attivit\u00e0<span class=\"_ _0\"></span> e passivit\u00e0 valut<span class=\"_ _0\"></span>ate al fair value<span class=\"_ _0\"></span> su base ricorr<span class=\"_ _0\"></span>ente: ripartizione<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>per livelli di<span class=\"_ _0\"></span> fair value.   <table class=\"s wabc ha69\" id=\"_fb4e3da4-ca27-46eb-9c88-e4781415da9d\"><tr><td></td><td></td><td class=\"c x334 y3257 w3a9 h550\"><div class=\"t m0 x2c hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td></td><td></td><td class=\"c x335 y3257 w3aa h550\"><div class=\"t m0 x4e hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>3 </div></td><td></td></tr><tr><td class=\"c x336 y3258 w3a3 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie misur<span class=\"_ _1\"></span>ate al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3258 w3a8 h550\"><div class=\"t m0 xb6 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x337 y3258 w3a5 h550\"><div class=\"t m0 xee hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x338 y3258 w37e h550\"><div class=\"t m0 x27 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td><td class=\"c x335 y3258 w345 h550\"><div class=\"t m0 x131 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x339 y3258 w3a6 h550\"><div class=\"t m0 x27 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x33a y3258 w3a7 h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3259 wabd ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate a<span class=\"_ _1\"></span>l fair value con impatt<span class=\"_ _1\"></span>o a conto<span class=\"_ _324\"> </span></div></td><td class=\"c x334 y325a w3a8 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">50.883  </div></td><td class=\"c x337 y325a w3a5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.<span class=\"ls0\">203</span><span class=\"ls0\">  </span></div></td><td class=\"c x338 y325a w37e h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">   <span class=\"ls0\">146.816  </span></div></td><td class=\"c x335 y325a w345 h273\"><div class=\"t m0 x131 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">35.235 </div></td><td class=\"c x339 y325a w3a6 h273\"><div class=\"t m0 x31 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.573<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325a w3a7 h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">122.467 </div></td></tr><tr><td class=\"c x273 y325b wabe ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y325c w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a)  Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie detenute per l<span class=\"_ _1\"></span>a negoziazione<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y325c w3a8 h550\"><div class=\"t m0 x46 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">7.143  </div></td><td class=\"c x337 y325c w3a5 h550\"><div class=\"t m0 x3b h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">691 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y325c w37e h550\"><div class=\"t m0 x8 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">     <span class=\"ls0\">1.379  </span></div></td><td class=\"c x335 y325c w345 h550\"><div class=\"t m0 xc5 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">6.232<span class=\"ls0\"> </span></div></td><td class=\"c x339 y325c w3a6 h550\"><div class=\"t m0 x4c h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">907<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325c w3a7 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">759<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x336 y325d w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie des<span class=\"_ _1\"></span>ignate al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y325d w3a8 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                <span class=\"_ _1\"></span><span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x337 y325d w3a5 h550\"><div class=\"t m0 x30 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x338 y325d w37e h550\"><div class=\"t m0 x67 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x335 y325d w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y325d w3a6 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y325d w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y325e w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Altre attivit<span class=\"_ _1\"></span>\u00e0 finanziarie obbl<span class=\"_ _1\"></span>igatoriamente valutate al<span class=\"_ _1\"></span> fair value<span class=\"_ _3\"></span> </div></td><td class=\"c x334 y325e w3a8 h550\"><div class=\"t m0 x71 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">        <span class=\"ls0\">43.740 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x337 y325e w3a5 h550\"><div class=\"t m0 x3b h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">512 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y325e w37e h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">   <span class=\"ls0\">145.437  </span></div></td><td class=\"c x335 y325e w345 h550\"><div class=\"t m0 x131 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">29.003 </div></td><td class=\"c x339 y325e w3a6 h550\"><div class=\"t m0 x4c h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">666<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325e w3a7 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">121.708 </div></td></tr><tr><td class=\"c x273 y325f wabf ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate a<span class=\"_ _1\"></span>l fair value con impatt<span class=\"_ _1\"></span>o sulla reddit<span class=\"_ _1\"></span>ivit\u00e0</div></td><td class=\"c x334 y3260 w3a8 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">986.853 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x337 y3260 w3a5 h273\"><div class=\"t m0 x3b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">        <span class=\"ls0\">10.000 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y3260 w37e h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">  <span class=\"ls0\">3.208  </span></div></td><td class=\"c x335 y3260 w345 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">822.257 </div></td><td class=\"c x339 y3260 w3a6 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x33a y3260 w3a7 h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">3.208<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3261 wa08 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3262 w3a3 h5ad\"><div class=\"t m0 xdd h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">3. Derivati di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3262 w3a8 h5ad\"><div class=\"t m0 x8f h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-                         </div><div class=\"t m0 x8f h1b8 y20ac ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x337 y3262 w3a5 h5ad\"><div class=\"t m0 xc5 h1b8 yf3 ff2 fs10 fc0 sc0 ls95 ws0\">12<span class=\"ls0\">.578</span><span class=\"ls0\">  </span></div></td><td class=\"c x338 y3262 w37e h5ad\"><div class=\"t m0 xbe h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-                              </div><div class=\"t m0 xbe h1b8 y20ac ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x335 y3262 w345 h5ad\"><div class=\"t m0 x151 h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3262 w3a6 h5ad\"><div class=\"t m0 x3a h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">21.431 </div></td><td class=\"c x33a y3262 w3a7 h5ad\"><div class=\"t m0 x2d h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3263 w3a3 h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">4. Attivit\u00e0 materia<span class=\"_ _1\"></span>li </div></td><td></td><td class=\"c x337 y3263 w3a5 h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x335 y3263 w345 h273\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3263 w3a6 h273\"><div class=\"t m0 xbe h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3263 w3a7 h273\"><div class=\"t m0 x2d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x334 y3263 w3a8 h273\"><div class=\"t m0 x2f h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x8f h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td class=\"c x338 y3263 w37e h273\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>       </div><div class=\"t m0 xbe h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3264 w3a3 h273\"><div class=\"t m0 xdd h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 immateria<span class=\"_ _1\"></span>li </div></td><td></td><td class=\"c x337 y3264 w3a5 h273\"><div class=\"t m0 x30 h1b8 yfd6 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x335 y3264 w345 h273\"><div class=\"t m0 x151 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3264 w3a6 h273\"><div class=\"t m0 xbe h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3264 w3a7 h273\"><div class=\"t m0 x2d h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x334 y3264 w3a8 h273\"><div class=\"t m0 x2f h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x8f h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td class=\"c x338 y3264 w37e h273\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>       </div><div class=\"t m0 xbe h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3265 w3a3 h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x334 y3265 w3a8 h550\"><div class=\"t m0 x26 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">1.037.736 <span class=\"_ _1\"></span> </div></td><td class=\"c x337 y3265 w3a5 h550\"><div class=\"t m0 x67 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">        23.781<span class=\"_ _1\"></span>  </div></td><td class=\"c x338 y3265 w37e h550\"><div class=\"t m0 x4b hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">150.024  </div></td><td class=\"c x335 y3265 w345 h550\"><div class=\"t m0 x3a hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">857.492 </div></td><td class=\"c x339 y3265 w3a6 h550\"><div class=\"t m0 x4d hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">33.004 </div></td><td class=\"c x33a y3265 w3a7 h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">125.675 </div></td></tr><tr><td class=\"c x336 y3266 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie detenute per l<span class=\"_ _1\"></span>a negoziazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3266 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3266 w3a5 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">689 <span class=\"ls0\"> </span></div></td><td class=\"c x338 y3266 w37e h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1.265  </div></td><td class=\"c x335 y3266 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3266 w3a6 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">1.062<span class=\"ls0\"> </span></div></td><td class=\"c x33a y3266 w3a7 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">688<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x336 y3267 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie designate<span class=\"_ _1\"></span> al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3267 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3267 w3a5 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x338 y3267 w37e h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x335 y3267 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3267 w3a6 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3267 w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3268 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3. Derivati di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3268 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3268 w3a5 h550\"><div class=\"t m0 xc5 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">19.287  </div></td><td class=\"c x338 y3268 w37e h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x335 y3268 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3268 w3a6 h550\"><div class=\"t m0 x3a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">14.556 </div></td><td class=\"c x33a y3268 w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3269 w3a3 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x334 y3269 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x337 y3269 w3a5 h550\"><div class=\"t m0 xc5 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">19.976<span class=\"_ _1\"></span>  </div></td><td class=\"c x338 y3269 w37e h550\"><div class=\"t m0 x31 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1.265  </div></td><td class=\"c x335 y3269 w345 h550\"><div class=\"t m0 x2e hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3269 w3a6 h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">15.618 </div></td><td class=\"c x33a y3269 w3a7 h550\"><div class=\"t m0 x31 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">688<span class=\"ls0\"> </span></div></td></tr></table><div class=\"c w382 h550 gsc\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A.4.5.2 Variazioni annue<span class=\"_ _1\"></span> delle attiv<span class=\"_ _1\"></span>it\u00e0 valutate al f<span class=\"_ _1\"></span>air value su base <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icorrente (livell<span class=\"_ _1\"></span>o 3)<span class=\"_ _1\"></span> </div></div><div class=\"gsd\"><table class=\"s wac0 ha6a\" id=\"_bd09496f-fae6-444f-8c4f-5839b2225f72\"><tr><td></td><td></td><td class=\"c x33b y326b wac1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie valutate al fair value con impatto a conto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x33c y326c wac2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y326d wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33e y326e wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x33f y326f wac5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: a)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x340 y3270 wac6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">valutate al fair<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x341 y3271 wac7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: c) altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x342 y3272 wac8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x343 y3272 wac5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: b)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x33e y3273 wac9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">value con</div></td><td class=\"c x344 y3274 waca ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Derivati di<span class=\"_ _324\"> </span></div></td><td class=\"c x345 y3274 wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x346 y3274 wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x347 y3275 wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x348 y3275 wac8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x349 y3276 wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x34a y3277 wacb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">impatto sulla</div></td><td class=\"c x344 y3278 wacc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">copertura<span class=\"_ _324\"> </span></div></td><td class=\"c x34b y3278 wacd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">materiali<span class=\"_ _324\"> </span></div></td><td class=\"c x34c y3278 wace ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x34d y3279 w3ac h5b2\"><div class=\"t m0 x4b h5b1 y20b9 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x34e y327a wacf ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">obbligatoriamente<span class=\"_ _324\"> </span></div></td><td class=\"c x34f y327b wad0 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">detenute<span class=\"_ _324\"> </span></div></td><td class=\"c x350 y327b wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x33e y327c wad1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x351 y327d wad2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x352 y327e wad3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">per la<span class=\"_ _324\"> </span></div></td><td class=\"c x353 y327e wad4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">designate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x34a y327f wad5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x354 y3280 wad6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negoziazio-<span class=\"_ _324\"> </span></div></td><td class=\"c x355 y3280 wad7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x356 y3281 wad8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3282 w3ab h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Esistenze iniziali <span class=\"_ _1\"></span> </div></td><td class=\"c x34d y3282 w3ac h550\"><div class=\"t m0 x71 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">122.467<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3282 w3ae h550\"><div class=\"t m0 x151 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">121.708<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3282 w3ad h550\"><div class=\"t m0 x2d h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3282 w34b h550\"><div class=\"t m0 xbe h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3282 w3af h550\"><div class=\"t m0 x1f h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">3.208 <span class=\"fs10\"> </span></div></td><td class=\"c x35b y3282 w3b0 h550\"><div class=\"t m0 x4f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3282 w3b1 h550\"><div class=\"t m0 x20 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3282 w3b2 h550\"><div class=\"t m0 x8f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3283 w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x34d y3283 w3ac h550\"><div class=\"t m0 x42 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">58.674<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3283 w3ae h550\"><div class=\"t m0 x2f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">57.309<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3283 w3ad h550\"><div class=\"t m0 xee h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3283 w34b h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3283 w3af h550\"><div class=\"t m0 xb7 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3283 w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3283 w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3283 w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3284 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.1. Acquisti </div></td><td class=\"c x34d y3284 w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">38.105<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3284 w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">38.105<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3284 w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x359 y3284 w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3284 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3284 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3284 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3284 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3285 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2. Profitti imputa<span class=\"_ _1\"></span>ti a: </div></td><td class=\"c x34d y3285 w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3285 w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3285 w3ad h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3285 w34b h550\"><div class=\"t m0 xa8 h1b8 y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3285 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3285 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3285 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3285 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3286 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2.1. Conto Eco<span class=\"_ _1\"></span>nomico </div></td><td class=\"c x34d y3286 w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3286 w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3286 w3ad h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3286 w34b h550\"><div class=\"t m0 xa8 h1b8 y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3286 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3286 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3286 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3286 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3287 w3ab h5b3\"><div class=\"t m0 x26 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui plusvale<span class=\"_ _1\"></span>nze </div></td><td class=\"c x34d y3287 w3ac h5b3\"><div class=\"t m0 x3a h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3287 w3ae h5b3\"><div class=\"t m0 x2c h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3287 w3ad h5b3\"><div class=\"t m0 xee h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3287 w34b h5b3\"><div class=\"t m0 xa8 h1b8 y20c5 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3287 w3af h5b3\"><div class=\"t m0 x36 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3287 w3b0 h5b3\"><div class=\"t m0 xa8 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3287 w3b1 h5b3\"><div class=\"t m0 x20 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3287 w3b2 h5b3\"><div class=\"t m0 x8f h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3288 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio net<span class=\"_ _1\"></span>to </div></td><td class=\"c x34d y3288 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3288 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3288 w3ad h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x359 y3288 w34b h550\"><div class=\"t m0 x4f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x35a y3288 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3288 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3288 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3288 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3289 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.3. Trasferimenti<span class=\"_ _1\"></span> da altri livel<span class=\"_ _1\"></span>li </div></td><td class=\"c x34d y3289 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3289 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3289 w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y3289 w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x35a y3289 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3289 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3289 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3289 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328a w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.4. Altre variazioni i<span class=\"_ _1\"></span>n aumento<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328a w3ac h550\"><div class=\"t m0 x42 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">16.326  </div></td><td class=\"c x357 y328a w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">16.326  </div></td><td class=\"c x358 y328a w3ad h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y328a w34b h550\"><div class=\"t m0 xa8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x35a y328a w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328a w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328a w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328a w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328b w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328b w3ac h550\"><div class=\"t m0 x42 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">34.325<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328b w3ae h550\"><div class=\"t m0 x2f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">33.580<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328b w3ad h550\"><div class=\"t m0 x2d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">745<span class=\"fs10\"> </span></div></td><td class=\"c x359 y328b w34b h550\"><div class=\"t m0 xbe h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y328b w3af h550\"><div class=\"t m0 xb7 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328b w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328b w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328b w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328c w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.1. Vendite<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328c w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y328c w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x358 y328c w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y328c w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328c w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328c w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328c w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328c w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328d w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.2. Rimborsi<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328d w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">7.535<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328d w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">7.535<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328d w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x359 y328d w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328d w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328d w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328d w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328d w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328e w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3. Perdite imputate<span class=\"_ _1\"></span> a:<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328e w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328e w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328e w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y328e w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328e w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328e w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328e w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328e w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328f w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3.1. Conto Eco<span class=\"_ _1\"></span>nomico </div></td><td class=\"c x34d y328f w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328f w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328f w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y328f w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328f w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328f w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328f w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328f w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3290 w3ab h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- di cui minusvale<span class=\"_ _1\"></span>nze </div></td><td class=\"c x34d y3290 w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3290 w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3290 w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y3290 w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3290 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3290 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3290 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3290 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3291 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio net<span class=\"_ _1\"></span>to </div></td><td class=\"c x34d y3291 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3291 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3291 w3ad h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x359 y3291 w34b h550\"><div class=\"t m0 x4f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x35a y3291 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3291 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3291 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3291 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35a y3292 w3af h273\"><div class=\"t m0 x36 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">- </div><div class=\"t m0 x138 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">  </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3292 w3ab h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">3.4. Trasferimenti<span class=\"_ _1\"></span> da altri livel<span class=\"_ _1\"></span>li </div></td><td class=\"c x34d y3292 w3ac h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3292 w3ae h273\"><div class=\"t m0 x34 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3292 w3ad h273\"><div class=\"t m0 x2a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y3292 w34b h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td></td><td class=\"c x35b y3292 w3b0 h273\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3292 w3b1 h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3292 w3b2 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3293 w3ab h273\"><div class=\"t m0 xdd h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">3.5. Altre variazioni i<span class=\"_ _1\"></span>n </div><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">diminuzione </div></td><td class=\"c x34d y3293 w3ac h273\"><div class=\"t m0 x4b h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">15.133<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3293 w3ae h273\"><div class=\"t m0 x2f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">15.133<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3293 w3ad h273\"><div class=\"t m0 xa8 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td class=\"c x359 y3293 w34b h273\"><div class=\"t m0 x3f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\"> -<span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3293 w3af h273\"><div class=\"t m0 x36 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3293 w3b0 h273\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3293 w3b1 h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3293 w3b2 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3294 w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y3294 w3ac h550\"><div class=\"t m0 x71 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">146.816 <span class=\"fs10\"> </span></div></td><td class=\"c x357 y3294 w3ae h550\"><div class=\"t m0 x151 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">145.437 <span class=\"fs10\"> </span></div></td><td class=\"c x358 y3294 w3ad h550\"><div class=\"t m0 xee h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379 <span class=\"fs10\"> </span></div></td><td class=\"c x359 y3294 w34b h550\"><div class=\"t m0 xbe h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3294 w3af h550\"><div class=\"t m0 x1f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208 <span class=\"fs10\"> </span></div></td><td class=\"c x35b y3294 w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3294 w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3294 w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table></div>A.4.5.3 Variazi<span class=\"_ _0\"></span>oni annue delle<span class=\"_ _0\"></span> passivit\u00e0 valuta<span class=\"_ _0\"></span>te al fair valu<span class=\"_ _0\"></span>e su ba<span class=\"_ _0\"></span>se ricorrente (liv<span class=\"_ _0\"></span>ello 3) <table class=\"s wad9 ha6c\" id=\"_f0ef160a-888e-414d-af96-ea5935dc245c\"><tr><td></td><td class=\"c x35e y3295 wada ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x35f y3295 wada ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x360 y3296 wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x361 y3296 wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x362 y3296 wadc ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Derivati di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x363 y3297 wadd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">detenute per la<span class=\"_ _324\"> </span></div></td><td class=\"c x364 y3297 wade ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">designate al<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x362 y3297 wadf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">copertura<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x365 y3298 wae0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _324\"> </span></div></td><td class=\"c x366 y3298 wae1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fair value<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3299 w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1. Esistenze ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x367 y3299 w3b6 h5b7\"><div class=\"t m0 x8b h7c y101 ff3 fse fc0 sc0 ls0 ws0\">688  </div></td><td></td><td class=\"c x368 y3299 w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y3299 w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329a w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x367 y329a w3b6 h5b7\"><div class=\"t m0 x5a h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329a w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329a w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329b w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.1 Emissioni </div></td><td class=\"c x367 y329b w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y329b w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329b w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329c w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2. Perdite imp<span class=\"_ _0\"></span>utate a: </div></td><td class=\"c x367 y329c w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329c w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329c w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329d w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2.1. Conto Ec<span class=\"_ _0\"></span>onomico </div></td><td class=\"c x367 y329d w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329d w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329d w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329e w3b5 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- di cui minusva<span class=\"_ _0\"></span>lenze </div></td><td class=\"c x367 y329e w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329e w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329e w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329f w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2.2. Patrimonio<span class=\"_ _0\"></span> netto </div></td><td class=\"c x367 y329f w3b6 h5b5\"><div class=\"t m0 xa8 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x368 y329f w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329f w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a0 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.3. Trasferiment<span class=\"_ _0\"></span>i da altri live<span class=\"_ _0\"></span>lli </div></td><td class=\"c x367 y32a0 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a0 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a0 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a1 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.4. Altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to </div></td><td class=\"c x367 y32a1 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a1 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a1 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a2 w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x367 y32a2 w3b6 h5b7\"><div class=\"t m0 x8b h7c y101 ff3 fse fc0 sc0 ls0 ws0\">688  </div></td><td></td><td class=\"c x368 y32a2 w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a2 w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a3 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.1. Rimborsi </div></td><td class=\"c x367 y32a3 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a3 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a3 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a4 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.2. Riacquisti </div></td><td class=\"c x367 y32a4 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a4 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a4 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a5 w3b5 h5b8\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3. Profitti impu<span class=\"_ _0\"></span>tati a: </div></td><td class=\"c x367 y32a5 w3b6 h5b8\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a5 w3b7 h5b8\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a5 w3b8 h5b8\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a6 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3.1. Conto Ec<span class=\"_ _0\"></span>onomico </div></td><td class=\"c x367 y32a6 w3b6 h5b5\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a6 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a6 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a7 w3b5 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- di cui plusvalen<span class=\"_ _0\"></span>ze </div></td><td class=\"c x367 y32a7 w3b6 h5b5\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a7 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a7 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a8 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3.2. Patrimon<span class=\"_ _0\"></span>io netto </div></td><td class=\"c x367 y32a8 w3b6 h5b5\"><div class=\"t m0 xa8 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x368 y32a8 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a8 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a9 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.4. Trasferimento<span class=\"_ _0\"></span> ad altri liv<span class=\"_ _0\"></span>elli </div></td><td class=\"c x367 y32a9 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a9 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a9 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32aa w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.5. Altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x367 y32aa w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32aa w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32aa w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32ab w3b5 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">4. Rimanenze fin<span class=\"_ _0\"></span>ali </div></td><td class=\"c x367 y32ab w3b6 h5b5\"><div class=\"t m0 x5a h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y32ab w3b7 h5b5\"><div class=\"t m0 x13f h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32ab w3b8 h5b5\"><div class=\"t m0 x22 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>A.4.5.4 Attivit\u00e0<span class=\"_ _0\"></span> e passivit\u00e0 non <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value o valuta<span class=\"_ _0\"></span>te al fair value <span class=\"_ _0\"></span>su base non ricorr<span class=\"_ _0\"></span>ente: ripartizione<span class=\"_ _0\"></span> per livelli di<span class=\"_ _0\"></span> fair value <table class=\"s wae2 ha6e\" id=\"_0bede63c-c8bb-477f-b5a9-e4edfb0be961\"><tr><td class=\"c x36a y32ad wae3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 non<span class=\"_ _1\"></span> misurate al fair<span class=\"_ _1\"></span> value o<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x36b y32ae w8 h2aa\"><div class=\"t m0 x3c hfe y10b2 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td></td><td></td><td></td><td></td><td class=\"c x36c y32ae w3bf h2aa\"><div class=\"t m0 x13f hfe y10b2 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>3 </div></td><td></td></tr><tr><td class=\"c x36d y32af wae4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">misurate al fair v<span class=\"_ _1\"></span>alue su base non ri<span class=\"_ _1\"></span>corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b0 w3b0 h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls9e ws0\">VB<span class=\"ls0\"> </span></div></td><td class=\"c x36e y32b0 w3bb h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x36f y32b0 w3bc h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x370 y32b0 w3be h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td><td class=\"c x36c y32b0 w37e h2aa\"><div class=\"t m0 x3a hfe y10b2 ff3 fs10 fc0 sc0 ls9e ws0\">VB<span class=\"ls0\"> </span></div></td><td class=\"c x371 y32b0 w3bd h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x372 y32b0 w3bb h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x373 y32b0 w3a6 h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y32b1 wae5 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b2 w3b0 h294\"><div class=\"t m0 x3b h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">15.468.174  </div></td><td class=\"c x36e y32b2 w3bb h294\"><div class=\"t m0 x8 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">2.736.046  </div></td><td class=\"c x36f y32b2 w3bc h294\"><div class=\"t m0 x4d h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">168.551  </div></td><td class=\"c x370 y32b2 w3be h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">12.567.970  </div></td><td class=\"c x36c y32b2 w37e h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">14.888.148  </div></td><td class=\"c x371 y32b2 w3bd h294\"><div class=\"t m0 x8 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">2.596.743  </div></td><td class=\"c x372 y32b2 w3bb h294\"><div class=\"t m0 x4d h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">240.361  </div></td><td class=\"c x373 y32b2 w3a6 h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">10.365.661  </div></td></tr><tr><td class=\"c x273 y32b3 wae6 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32b4 wae7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 materia<span class=\"_ _1\"></span>li detenute a s<span class=\"_ _1\"></span>copo di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b5 w3b0 h273\"><div class=\"t m0 xc5 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">3.356  </div></td><td class=\"c x36e y32b5 w3bb h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32b5 w3bc h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x370 y32b5 w3be h273\"><div class=\"t m0 xee h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">5.337  </div></td><td class=\"c x36c y32b5 w37e h273\"><div class=\"t m0 xb6 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">2.790  </div></td><td class=\"c x371 y32b5 w3bd h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32b5 w3bb h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x373 y32b5 w3a6 h273\"><div class=\"t m0 xee h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">4.434  </div></td></tr><tr><td class=\"c x273 y32b6 wae8 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32b7 wae9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 non co<span class=\"_ _1\"></span>rrenti e gruppi d<span class=\"_ _1\"></span>i attivit<span class=\"_ _1\"></span>\u00e0 in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b8 w3b0 h273\"><div class=\"t m0 x4f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x36e y32b8 w3bb h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x36f y32b8 w3bc h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td></td><td class=\"c x36c y32b8 w37e h273\"><div class=\"t m0 x1f3 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x371 y32b8 w3bd h273\"><div class=\"t m0 x1f3 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x372 y32b8 w3bb h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y32b9 waea ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">dismissi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y32ba w3b9 h2aa\"><div class=\"t m0 xdd hfe y1d9d ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x36b y32ba w3b0 h2aa\"><div class=\"t m0 x3b h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">15.471.530  </div></td><td class=\"c x36e y32ba w3bb h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.736.046  </div></td><td class=\"c x36f y32ba w3bc h2aa\"><div class=\"t m0 x4d h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">168.551  </div></td><td class=\"c x370 y32ba w3be h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">12.573.307  </div></td><td class=\"c x36c y32ba w37e h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.890.938  </div></td><td class=\"c x371 y32ba w3bd h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.596.743  </div></td><td class=\"c x372 y32ba w3bb h2aa\"><div class=\"t m0 x4d h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">240.361  </div></td><td class=\"c x373 y32ba w3a6 h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">10.370.095  </div></td></tr><tr><td class=\"c x273 y32bb waeb ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate a<span class=\"_ _1\"></span>l costo<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32bc w3b0 h273\"><div class=\"t m0 x3b h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">16.664.203  </div></td><td class=\"c x36e y32bc w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32bc w3bc h273\"><div class=\"t m0 x8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">2.572.<span class=\"lsa\">034</span>  </div></td><td class=\"c x370 y32bc w3be h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">14.079.379  </div></td><td class=\"c x36c y32bc w37e h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">16.795.988  </div></td><td class=\"c x371 y32bc w3bd h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32bc w3bb h273\"><div class=\"t m0 x8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">2.205.972  </div></td><td class=\"c x373 y32bc w3a6 h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">14.515.893 </div></td></tr><tr><td class=\"c x273 y32bd wae6 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32be waec ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 a<span class=\"_ _1\"></span>ssociate ad<span class=\"_ _1\"></span> attivit\u00e0<span class=\"_ _1\"></span> in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32bf w3b0 h273\"><div class=\"t m0 xa8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36e y32bf w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32bf w3bc h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x370 y32bf w3be h273\"><div class=\"t m0 x3f h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36c y32bf w37e h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x371 y32bf w3bd h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32bf w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x373 y32bf w3a6 h273\"><div class=\"t m0 x3f h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y32c0 waea ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">dismissi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y32c1 w3b9 h2aa\"><div class=\"t m0 xdd hfe y1d9d ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x36b y32c1 w3b0 h2aa\"><div class=\"t m0 x3b h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">16.664.203  </div></td><td class=\"c x36e y32c1 w3bb h2aa\"><div class=\"t m0 xbe h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32c1 w3bc h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.572.034  </div></td><td class=\"c x370 y32c1 w3be h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.079.379  </div></td><td class=\"c x36c y32c1 w37e h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">16.795.988  </div></td><td class=\"c x371 y32c1 w3bd h2aa\"><div class=\"t m0 x1f3 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32c1 w3bb h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.205.972  </div></td><td class=\"c x373 y32c1 w3a6 h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.515.893  </div></td></tr></table>Legenda VB = Valore di bila<span class=\"_ _1\"></span>ncio L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-734": {
   "value": "A.4 INFORMATIVA SUL <span class=\"ff12 lsa4\">FAIR VALUE<span class=\"ls0\"> </span></span>Informativa di natura qualitativa Nel <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>13 <span class=\"_ _2\"></span>\u201cMisurazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span><span class=\"ff2\">fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>definito <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prezzo <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>sarebbe </span>ricevuto <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>vendit<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>un\u2019attivit\u00e0 o <span class=\"_ _2\"></span>pagato p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>trasferire <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0 in<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>una transazione <span class=\"_ _2\"></span>ordi<span class=\"_ _1\"></span>naria tra partecipanti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mercato (exit <span class=\"_ _1\"></span>price). L<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>efinizione di <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>contenuta<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nell\u2019IFRS 13 <span class=\"_ _1\"></span>re<span class=\"_ _3\"></span><span class=\"ff2\">nde evidente </span>che le tecniche di misurazione sono mark<span class=\"_ _1\"></span>et based e non entity specific.<span class=\"_ _1\"></span> Il <span class=\"_ _2c\"> </span>principio <span class=\"_ _2c\"> </span>contabile <span class=\"_ _2c\"> </span>indicato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>prevede <span class=\"_ _2c\"> </span>l\u2019obbligo  di <span class=\"_ _2d\"> </span>fornire <span class=\"_ _2c\"> </span>sia <span class=\"_ _2c\"> </span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>tecniche  di valutazione e i parametri <span class=\"_ _1\"></span>utilizzati per l<span class=\"_ _1\"></span>a valutazione delle attivit\u00e0 e delle passiv<span class=\"_ _1\"></span>it\u00e0 valutate al fair va<span class=\"_ _1\"></span>lue su base ricorrente o su bas<span class=\"_ _1\"></span>e non ricorr<span class=\"_ _1\"></span>ente dopo la p<span class=\"_ _1\"></span>rima iscrizione in bilancio, s<span class=\"_ _1\"></span>ia informazioni in merito ag<span class=\"_ _1\"></span>li effetti <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>complessiva <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _3\"></span>utilizzando <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>misura <span class=\"_ _3\"></span>efficace parametri non osservabili. Quando <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>rilevabile <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>prezzo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>identica, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>fair<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>applicando una tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>che mass<span class=\"_ _1\"></span>imizzi <span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>osservabili <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>riduca <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019utilizzo di input non osservabili. In <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>13 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>determinazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>considerato <span class=\"_ _3\"></span>il rischio di controparte. La gerarchia del fair value prevede 3 livelli. \u00c8 attribuita la massima priorit\u00e0 ai prezzi quotati (non rettificati) in <span class=\"_ _3b\"> </span>mercati <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>identiche <span class=\"_ _3f\"> </span>(dati <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Livello <span class=\"_ _3f\"> </span>1) <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>prio<span class=\"_ _1\"></span>rit\u00e0 <span class=\"_ _3f\"> </span>minima <span class=\"_ _3b\"> </span>agli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>input <span class=\"_ _3f\"> </span>no<span class=\"_ _1\"></span>n osservabili <span class=\"_ _2c\"> </span>(dati <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Livello<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>2 <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>3).<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>La <span class=\"_ _2c\"> </span>gerarchia <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _2c\"> </span>d\u00e0 <span class=\"_ _2c\"> </span>priorit\u00e0  agli <span class=\"_ _2d\"> </span>input <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>tecniche <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> valutazione  e  non  alle  tecnich<span class=\"_ _1\"></span>e  adottate  per  valut<span class=\"_ _1\"></span>are  il  fair  value.  Una  valut<span class=\"_ _1\"></span>azione  del  fair  value sviluppata <span class=\"_ _1\"></span>utilizzando una <span class=\"_ _1\"></span>tecnica del valo<span class=\"_ _1\"></span>re attuale<span class=\"_ _1\"></span> potrebbe <span class=\"_ _1\"></span>pertanto essere<span class=\"_ _1\"></span> cl<span class=\"_ _3\"></span>assificata nel Liv<span class=\"_ _1\"></span>ello 2 o 3, secondo gli input significativi per l\u2019intera valutazione e del livello della gerarchia del fair value in cui tali dati sono classificati.<span class=\"_ _1\"></span> Fair value determinato con input di livello 1<span class=\"ls0\"> </span>Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> \u00e8 di </span>livello 1<span class=\"ff2\"> se determinato in base a prez<span class=\"_ _1\"></span>zi quotati (non rettificati) in mercati attivi per attivit\u00e0 </span></span>o <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>identiche <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span>ui <span class=\"_ _2d\"> </span>l\u2019entit\u00e0 <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>accedere <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valutazio<span class=\"_ _1\"></span>ne. <span class=\"_ _3f\"> </span>U<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>prezzo <span class=\"_ _2d\"> </span>quotato <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>un mercato attivo <span class=\"_ _0\"></span>fornisce la <span class=\"_ _0\"></span>prova pi\u00f9 <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tendibile del <span class=\"ff6\">fair value</span> <span class=\"_ _2\"></span>e, quando disponibile, deve <span class=\"_ _0\"></span>essere utilizzato senza alcuna rettifica. Per mercato attivo si <span class=\"_ _0\"></span>intende quello in <span class=\"_ _0\"></span>cui le <span class=\"_ _0\"></span>operazioni relative all\u2019attivit\u00e0 o alla passivit\u00e0 si <span class=\"_ _0\"></span>verificano con una frequenza e con volumi<span class=\"_ _1\"></span> sufficienti a fornire informaz<span class=\"_ _1\"></span>ioni utili per la determi<span class=\"_ _1\"></span>nazione del prezzo s<span class=\"_ _1\"></span>u base continuativa. Gli elementi fondamentali so<span class=\"_ _1\"></span>no i seguenti: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Identificazione <span class=\"_ _2d\"> </span>del  <span class=\"ff6\">mercato <span class=\"_ _2c\"> </span>principale</span> <span class=\"_ _2c\"> </span><span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019attivit\u00e0 <span class=\"_ _2c\"> </span>o <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2c\"> </span>o, <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>assenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _2c\"> </span>mercato </span></span></span>principale, del <span class=\"ff6\">mercato pi\u00f9 vantaggio<span class=\"_ _1\"></span>so</span> <span class=\"ff5\">dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o della passivit\u00e0;</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">la po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuare u<span class=\"_ _1\"></span>n\u2019operazione <span class=\"_ _3\"></span>con l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o con <span class=\"_ _3\"></span>la pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>quel </span></span>mercato alla data di valutazio<span class=\"_ _1\"></span>ne. Il mercato principale \u00e8 <span class=\"_ _0\"></span>quello con il maggior volume e <span class=\"_ _0\"></span>il massimo livello di attivit\u00e0 o <span class=\"_ _0\"></span>per la passivit<span class=\"_ _1\"></span>\u00e0. In sua assenza, <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>mercato <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _29\"></span>vantaggioso <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>quello<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>mas<span class=\"_ _1\"></span>simizza <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>ammontare <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>percepirebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la vendita <span class=\"_ _29\"></span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span>o <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>riduce <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>minimo <span class=\"_ _29\"></span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>che <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>pagher<span class=\"_ _1\"></span>ebbe <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _3b\"> </span>trasferimento <span class=\"_ _3b\"></span>delle passivit\u00e0. A.4.1 Livelli di fair value 2 e 3: tecniche di valutazione e input utilizzati Il <span class=\"ff6 ls0\">fair value<span class=\"ff2\"> delle attivit\u00e0 e passivit\u00e0 finanziarie \u00e8 determinato con tecniche di valutazione in relazione alla </span></span>tipologia dello strumento finanziario v<span class=\"_ _1\"></span>alutato. Per <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">livello <span class=\"_ _3\"></span>2</span> <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>utilizzano <span class=\"_ _3\"></span>valutazioni <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>upportate <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>info<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>provider <span class=\"_ _29\"></span>esterni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>app<span class=\"_ _1\"></span>licativi <span class=\"_ _3\"></span>interni che utilizzano input osservabili <span class=\"_ _0\"></span>direttamente o indirettamente <span class=\"_ _0\"></span>per l\u2019attivit\u00e0 o la passivit\u00e0, e <span class=\"_ _0\"></span>comprendono:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 similari in mercati atti<span class=\"_ _1\"></span>vi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">prezzi quotati per attivit\u00e0 o passivit\u00e0 identiche o similari i<span class=\"_ _1\"></span>n mercati non attivi;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">dati diversi dai prezzi quotati osservabili p<span class=\"_ _1\"></span>er l\u2019attivit\u00e0 o passivit\u00e0, per esempio:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">tassi di interesse e curve dei rendim<span class=\"_ _1\"></span>enti osservabili a intervalli comunemente qu<span class=\"_ _1\"></span>otati;<span class=\"_ _1\"></span> </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">volatilit\u00e0 implicit<span class=\"_ _1\"></span>e; </span></span>o<span class=\"ff8\"> <span class=\"_ _d5\"> </span><span class=\"ff2\">spread creditizi;  </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">input corroborati dal mercato. <span class=\"_ _1\"></span> </span></span>Per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">livello <span class=\"_ _1\"></span>3</span> <span class=\"_ _3\"></span><span class=\"ff5\">si impiegano <span class=\"_ _1\"></span>input<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>servabili<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivit\u00e0. <span class=\"_ _3\"></span>Il ricorso <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>tali </span>input, anche <span class=\"_ _0\"></span>di fonte interna, \u00e8 <span class=\"_ _0\"></span>ammesso qualora non siano disponibili informazioni di <span class=\"_ _0\"></span>mercato osservabili utili <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>tima <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>devono <span class=\"_ _47\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>ipotesi <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>assumere<span class=\"_ _1\"></span>bb<span class=\"_ _1\"></span>ero <span class=\"_ _47\"> </span>i <span class=\"_ _47\"> </span>par<span class=\"_ _1\"></span>tecipanti <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>mercato <span class=\"_ _47\"> </span>n<span class=\"_ _1\"></span>ella determinazione del prezzo.<span class=\"_ _1\"></span> Per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff6\">li<span class=\"_ _1\"></span>vello <span class=\"_ _3\"></span>3</span> <span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>specifico <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>deriva<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>OTC <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>divisa <span class=\"_ _1\"></span>estera, <span class=\"_ _3\"></span>l\u2019input <span class=\"_ _1\"></span>inerente <span class=\"_ _3\"></span>allo </span>spread creditizio per la <span class=\"_ _0\"></span>clientela non istituzionale \u00e8 <span class=\"_ _0\"></span>fornito dal modello interno di <span class=\"_ _0\"></span>rating che <span class=\"_ _0\"></span>classifica ogni controparte in classi di ris<span class=\"_ _1\"></span>chi aventi probabilit\u00e0 omogenea di<span class=\"_ _1\"></span> insolvenza.<span class=\"_ _1\"></span> Si <span class=\"_ _29\"></span>segnala, <span class=\"_ _3\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _29\"></span>l\u2019applicazione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _3b\"> </span><span class=\"ff6\">Credit <span class=\"_ _29\"></span>Value <span class=\"_ _29\"></span>Adjustment <span class=\"_ _3\"></span>(CVA)<span class=\"ff2\"> <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>OTC <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>lo </span></span>scopo <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>evidenziare <span class=\"_ _8d\"> </span>l\u2019impatt<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>qual<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _8e\"> </span>creditizia <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>contr<span class=\"_ _1\"></span>oparte, <span class=\"_ _8d\"> </span>fatt<span class=\"_ _1\"></span>ore <span class=\"_ _8e\"> </span>intrinseco <span class=\"_ _8e\"> </span>nella quotazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2c\"> </span>strumenti <span class=\"_ _2d\"> </span>obb<span class=\"_ _1\"></span>ligazionari <span class=\"_ _2d\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>quelli <span class=\"_ _2c\"> </span>derivati. <span class=\"_ _2d\"> </span>La <span class=\"_ _2c\"> </span>modalit\u00e0 <span class=\"_ _2d\"> </span>attuata <span class=\"_ _2d\"> </span>consis<span class=\"_ _1\"></span>te <span class=\"_ _2d\"> </span>nel determinare <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>mediante<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Mark <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>Market <span class=\"_ _29\"></span>(MTM) <span class=\"_ _3\"></span>positivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>derivato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> Credit Spread ponderato per la v<span class=\"_ _1\"></span>ita residua dello strumento.<span class=\"_ _1\"></span> In relazione, <span class=\"_ _1\"></span>invece, <span class=\"_ _1\"></span>ai d<span class=\"_ _1\"></span>erivati <span class=\"_ _1\"></span>OTC con <span class=\"_ _1\"></span>Mark to<span class=\"_ _1\"></span> Mark<span class=\"_ _1\"></span>et (MTM) <span class=\"_ _1\"></span>negativo <span class=\"_ _1\"></span>il mod<span class=\"_ _1\"></span>ello appli<span class=\"_ _1\"></span>cato \u00e8 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">Debit<span class=\"_ _1\"></span> </span>Value <span class=\"_ _1\"></span>Adjustment<span class=\"ff2\"> <span class=\"_ _1\"></span>(</span>DVA<span class=\"_ _1\"></span><span class=\"ff5\">) c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>scopo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>evid<span class=\"_ _1\"></span>enziare <span class=\"_ _1\"></span>l\u2019impatto <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>propr<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>merito <span class=\"_ _1\"></span>creditizio. </span>Il <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazio<span class=\"_ _1\"></span>ne della <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edesima f<span class=\"_ _1\"></span>ormula <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attualiz<span class=\"_ _1\"></span>zazione del <span class=\"_ _1\"></span>CVA <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span><span class=\"ff2\">n<span class=\"_ _1\"></span>egativo </span>(MTM) del derivato con inclusione del Credit s<span class=\"_ _1\"></span>pread della banca.<span class=\"_ _1\"></span> Si  segn<span class=\"_ _0\"></span>ala  che, <span class=\"_ _2c\"> </span>nell\u2019applicazione  di <span class=\"_ _2c\"> </span>entrambi  i  mode<span class=\"_ _0\"></span>lli  (CVA <span class=\"_ _2c\"> </span>e  DVA) <span class=\"_ _2c\"> </span>e  ai <span class=\"_ _2c\"> </span>fini  della <span class=\"_ _2c\"> </span>determinazione<span class=\"_ _1\"></span> dell\u2019impatto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _3\"></span>creditiz<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>controparte, <span class=\"_ _3\"></span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span><span class=\"ff2\">qualit\u00e0 <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>merito<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>creditizio, </span>viene <span class=\"_ _2c\"> </span>te<span class=\"_ _1\"></span>nuto  in <span class=\"_ _2c\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>l\u2019effetto<span class=\"_ _1\"></span>  di <span class=\"_ _2c\"> </span>riduzione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>in  presenza  di <span class=\"_ _2c\"> </span>accordi  di collateralizzazione (CSA).<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>(crediti <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ebiti) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>metodologia <span class=\"_ _29\"></span>di </span></span>analisi <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>DCF (discounte<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>cash <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ows); <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>modulo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>uso <span class=\"_ _3\"></span>consente di <span class=\"_ _3\"></span>integrare in <span class=\"_ _3\"></span>modo cons<span class=\"_ _1\"></span>istente <span class=\"_ _1\"></span>nella valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span><span class=\"ff5\">elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato, <span class=\"_ _3\"></span>caratteristiche <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>dell\u2019operazione <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>componenti </span>di rischio di credito. Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>alle <span class=\"_ _3b\"></span>\u201cattivit\u00e0 <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>passivit\u00e0 <span class=\"_ _29\"></span>non <span class=\"_ _3b\"></span>valutate <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value<span class=\"ff2\"> <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span></span>fair <span class=\"_ _29\"></span>value<span class=\"ff2\"> <span class=\"_ _3b\"></span>su <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>non<span class=\"_ _1\"></span> </span></span>ricorrente\u201d per <span class=\"_ _2\"></span>cui il <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\"> <span class=\"ff5\">\u00e8 <span class=\"_ _2\"></span>fornit<span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span>i sol<span class=\"_ _0\"></span>i fini <span class=\"_ _2\"></span>dell\u2019informativ<span class=\"_ _1\"></span>a di <span class=\"_ _2\"></span>nota integrativa, <span class=\"_ _0\"></span>si precisa <span class=\"_ _0\"></span>quanto </span></span></span>segue: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i crediti il <span class=\"ff6\">fair value</span> \u00e8 c<span class=\"_ _0\"></span>alcolato per le posizioni <span class=\"ff6\">performing</span> oltre il breve termine mediante tecnica </span></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019attualizz<span class=\"_ _1\"></span>azione dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>attesi <span class=\"_ _1\"></span>considerando, <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _3\"></span><span class=\"ff6\">free </span>risk<span class=\"ff2\">, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relazione <span class=\"_ _3\"></span>(in <span class=\"_ _3\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span>rilevato <span class=\"_ _29\"></span>nei <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>di <span class=\"_ _3b\"> </span></span>rating<span class=\"ff2\"> <span class=\"_ _29\"></span>interno <span class=\"_ _3\"></span>in </span>uso), <span class=\"_ _3f\"> </span>mentre <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3f\"> </span>perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3f\"> </span><span class=\"ff6\">perfo<span class=\"_ _1\"></span>rming</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>breve <span class=\"_ _3f\"> </span>termine <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>di bilancio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>consid<span class=\"_ _1\"></span>erato <span class=\"_ _3b\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>ragionevole <span class=\"_ _3b\"> </span>appro<span class=\"_ _1\"></span>ssimaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ff6\">fair <span class=\"_ _3f\"> </span>value</span>. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>generale <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>stes<span class=\"_ _1\"></span>si <span class=\"_ _3b\"> </span>sono classificati al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Livello <span class=\"_ _2\"></span>3,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fatto <span class=\"_ _2\"></span>salvo nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>la sig<span class=\"_ _0\"></span>nificativit\u00e0 de<span class=\"_ _0\"></span>gli <span class=\"ff6\">input</span> <span class=\"_ _2\"></span><span class=\"ff5\">osservabili<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>intera </span>valutazione  sia <span class=\"_ _2c\"> </span>superiore  a <span class=\"_ _2c\"> </span>una  soglia <span class=\"_ _2c\"> </span>prefissata  (Livello  2), <span class=\"_ _2c\"> </span>ovvero  nel <span class=\"_ _2c\"> </span>caso  di <span class=\"_ _2c\"> </span>attivit\u00e0  in <span class=\"_ _2c\"> </span>via  di dismissione <span class=\"_ _1\"></span>/<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>transazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _3\"></span>di perfez<span class=\"_ _1\"></span>ionamento <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>(Livello <span class=\"_ _1\"></span>1). <span class=\"_ _3\"></span>Tenuto <span class=\"_ _1\"></span>conto dell\u2019attuale <span class=\"_ _3b\"> </span>cont<span class=\"ff2\">esto <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"></span>mercato <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>crediti, <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing <span class=\"_ _3b\"> </span>lo<span class=\"_ _1\"></span>ans</span><span class=\"ls1f\">, </span></span>detto <span class=\"ff6\">fair value</span> (Livello 2<span class=\"_ _1\"></span> e 3)<span class=\"ff6\">,</span> determinato tenendo conto di ipotesi<span class=\"_ _1\"></span> multi-<span class=\"ls2d\">sc</span>enario che prevedono la<span class=\"_ _1\"></span> combinazione  tra  la  gestione  interna  e  i  c.<span class=\"_ _1\"></span>d.  \u201c<span class=\"_ _1\"></span><span class=\"ff6\">disposal  scenario<span class=\"_ _1\"></span></span>\u201d,  potrebbe  non  rappresentare<span class=\"_ _1\"></span> l\u2019eventuale <span class=\"_ _3f\"> </span><span class=\"ff6\">exit <span class=\"_ _3f\"> </span>price<span class=\"ff2\"> <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _3f\"> </span>consi<span class=\"_ _1\"></span>derazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>certo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>margine <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>aleatoriet\u00e0 <span class=\"_ _2d\"> </span>comunque <span class=\"_ _3f\"> </span>insito <span class=\"_ _3f\"> </span>nelle<span class=\"_ _1\"></span> </span></span>componenti di formazione del prezz<span class=\"_ _1\"></span>o considerate da un potenziale terz<span class=\"_ _1\"></span>o acquirente;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>certificati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>deposito <span class=\"_ _3\"></span>emessi <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>esposti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>rapprese<span class=\"_ _1\"></span>nta <span class=\"_ _3\"></span>una </span></span>ragionevole approssimazione del <span class=\"ff6\">fair v<span class=\"_ _1\"></span>alue</span> (Livello 3); -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">per i prestiti <span class=\"_ _1\"></span>obbligazionari <span class=\"_ _1\"></span>emessi, il <span class=\"_ _3\"></span><span class=\"ff6\">fair value</span> \u00e8 <span class=\"_ _1\"></span>calc<span class=\"_ _1\"></span>olato secondo <span class=\"_ _1\"></span>la metodol<span class=\"_ _1\"></span>ogia <span class=\"_ _1\"></span>di attualiz<span class=\"_ _1\"></span>zazione </span></span>dei flussi di cassa, appli<span class=\"_ _1\"></span>cando un credit spread <span class=\"ff6\">(Livello<span class=\"_ _1\"></span> 2</span><span class=\"ls16\">);</span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">attivit\u00e0 materiali <span class=\"_ _1\"></span>detenute a <span class=\"_ _1\"></span>scopo di <span class=\"_ _1\"></span>investimento: <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _1\"></span>value</span> <span class=\"_ _1\"></span>\u00e8 determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>una stima<span class=\"_ _1\"></span> </span></span>effettuata <span class=\"_ _3\"></span>utilizzando <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>serie <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fonti <span class=\"_ _29\"></span>informative <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>immobiliare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>apportando <span class=\"_ _29\"></span>le opportune <span class=\"_ _2d\"> </span>rettifiche/incrementi <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>relazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>par<span class=\"_ _1\"></span>ametri <span class=\"_ _2d\"> </span>quali <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>localizzazione, <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>consistenza, <span class=\"_ _2c\"> </span>la vetust\u00e0, <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>de<span class=\"ff5\">s<span class=\"_ _1\"></span>tinazione <span class=\"_ _40\"> </span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>locali <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>la <span class=\"_ _47\"> </span>manutenzione <span class=\"_ _40\"> </span>straordinaria, <span class=\"_ _47\"> </span>nonch\u00e9 <span class=\"_ _3d\"> </span>me<span class=\"_ _1\"></span>diante <span class=\"_ _40\"> </span>il </span>confronto con la stima eseguita da esperti esterni i<span class=\"_ _1\"></span>ndipendenti (<span class=\"_ _1\"></span><span class=\"ff6\">Livello 3<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> A.4.2 Processi e sensibilit\u00e0 delle valutazioni Le <span class=\"_ _1\"></span>tecnich<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>input <span class=\"_ _3\"></span>selezionati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>utiliz<span class=\"_ _1\"></span>zati <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>modo <span class=\"_ _3\"></span>costante <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>tempo, <span class=\"_ _1\"></span>salvo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si verifichino <span class=\"_ _2c\"> </span>circosta<span class=\"_ _1\"></span>nze <span class=\"_ _2c\"> </span>che  rendano <span class=\"_ _2c\"> </span>necessaria  la <span class=\"_ _2c\"> </span>loro  sostituzione <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>modifica  quali <span class=\"_ _2c\"> </span>ad  e<span class=\"_ _0\"></span>sempio: <span class=\"_ _2c\"> </span>lo<span class=\"_ _1\"></span> sviluppo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuovi <span class=\"_ _3\"></span>mercati, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>disponibilit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>indisponibilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazioni, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>miglioramento <span class=\"_ _3\"></span>delle tecniche stesse di valutazio<span class=\"_ _1\"></span>ne. ll processo di valutaz<span class=\"_ _1\"></span>ione degli strumenti finanziari si articola nelle fasi so<span class=\"_ _1\"></span>tto di seguito sintetizzate:<span class=\"_ _3\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>asset <span class=\"_ _3\"></span>class <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>dentificati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>parametri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>dati </span></span>devono essere recepiti e utili<span class=\"_ _1\"></span>zzati; \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">i parametri di mercato uti<span class=\"_ _0\"></span>lizzati sono <span class=\"_ _0\"></span>controllati sia co<span class=\"_ _0\"></span>n riferimento alla <span class=\"_ _0\"></span>loro integrit\u00e0 sia<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>loro utilizzo </span></span>nelle modalit\u00e0 applicative;<span class=\"_ _1\"></span> \u2013<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">le <span class=\"_ _29\"></span>metodologie <span class=\"_ _3b\"></span>utilizzate <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>valutazioni <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>confrontate <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>le <span class=\"_ _29\"></span>prassi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>modo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>da </span></span>individuare eventuali evoluzio<span class=\"_ _1\"></span>ni e definire modifiche alle valutazio<span class=\"_ _1\"></span>ni. Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>ricorrente <span class=\"_ _1\"></span>classificat<span class=\"_ _1\"></span>i nel <span class=\"_ _3\"></span>Livello <span class=\"_ _3\"></span>3, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fornita <span class=\"_ _3\"></span>l\u2019analisi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>sensibilit\u00e0 <span class=\"_ _3\"></span>stante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>natur<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>uccessivamente indicato. A.4.3 Gerarchia del fair value Con <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ggetto <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span><span class=\"ff6\">fair <span class=\"_ _3\"></span>value</span> <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>ricorrente, la <span class=\"_ _29\"></span>classificazione <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>predetta <span class=\"_ _29\"></span>gerarchia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>livelli <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>flette <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>significativit\u00e0 <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>input <span class=\"_ _29\"></span>utilizzati nelle valutazioni. La perdita <span class=\"_ _1\"></span>di qual<span class=\"_ _1\"></span>ifica di mercato atti<span class=\"_ _1\"></span>vo per <span class=\"_ _1\"></span>un\u2019attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 comporta <span class=\"_ _1\"></span>la modifica <span class=\"_ _1\"></span>della tecnica <span class=\"_ _1\"></span>di valutazione e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>input utilizzati <span class=\"_ _2\"></span>determinando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>classificazione <span class=\"_ _0\"></span>del <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>in un <span class=\"_ _2\"></span>livello inferiore <span class=\"_ _2\"></span>della </span></span>gerarchia. La <span class=\"_ _1\"></span>tecnica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>prescelta <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>lizzata <span class=\"_ _3\"></span>in m<span class=\"_ _1\"></span>odo <span class=\"_ _1\"></span>costante <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>tempo, <span class=\"_ _3\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>praggiungano circostanze <span class=\"_ _1\"></span>che r<span class=\"_ _1\"></span>endano <span class=\"_ _1\"></span>necessario <span class=\"_ _1\"></span>sosti<span class=\"_ _1\"></span>tuirla <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un\u2019altra <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>significati<span class=\"_ _1\"></span>va <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> nuovi <span class=\"_ _1\"></span>mercati, <span class=\"_ _3\"></span>disponibilit\u00e0 di <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>informazi<span class=\"_ _1\"></span>oni, <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mercato. <span class=\"_ _3\"></span>Ci\u00f2 <span class=\"_ _1\"></span>comporta <span class=\"_ _1\"></span>che un\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>valutata <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>momenti <span class=\"_ _3f\"> </span>differenti <span class=\"_ _3b\"> </span>potr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>classificata <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>livello <span class=\"_ _3b\"> </span>div<span class=\"_ _1\"></span>erso <span class=\"_ _3b\"> </span>della gerarchia. L\u2019applicazione dei principi adott<span class=\"_ _1\"></span>ati per la determinazio<span class=\"_ _1\"></span>ne dei livelli avviene <span class=\"_ _1\"></span><span class=\"ff2\">mensilmente </span>A.4.4 Altre informazioni Nel  corso  dell\u2019esercizio  di <span class=\"_ _3d\"> </span>riferimento  il  processo  di  clas<span class=\"_ _1\"></span>sificazione  del  fair  value  dei <span class=\"_ _3d\"> </span>crediti  \u00e8  stat<span class=\"_ _1\"></span>o semplificato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>(esponendo <span class=\"_ _1\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>finanziamenti <span class=\"_ _3\"></span>alla cli<span class=\"_ _1\"></span>entela <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>L3), <span class=\"_ _1\"></span>considerando il <span class=\"_ _3b\"> </span>parametro <span class=\"_ _3f\"> </span>relativo <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>PD <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>os<span class=\"_ _1\"></span>servabil<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3f\"> </span>attivo <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>consegue <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sostanzi<span class=\"_ _1\"></span>ale difficolt\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>dimostrarne <span class=\"_ _10\"> </span>in <span class=\"_ _a8\"> </span>modo <span class=\"_ _10\"> </span>univo<span class=\"_ _1\"></span>co <span class=\"_ _10\"> </span>la <span class=\"_ _a8\"> </span>rilevanza <span class=\"_ _10\"> </span>tra <span class=\"_ _a8\"> </span>i <span class=\"_ _10\"> </span>divers<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>parametri <span class=\"_ _a8\"> </span>considerati <span class=\"_ _10\"> </span>nella determinazione del fair value. \u00c8 stato pert<span class=\"_ _1\"></span>anto riesposto anche il dato compar<span class=\"_ _1\"></span>ativo.<span class=\"_ _1\"></span> Informativa di natura quantitativa A.4.5 Gerarchia del fair value  Legenda L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 Gli <span class=\"_ _40\"> </span>investimenti <span class=\"_ _40\"> </span>valut<span class=\"_ _1\"></span>ati <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>parametri <span class=\"_ _40\"> </span>non <span class=\"_ _40\"> </span>os<span class=\"_ _1\"></span>servabili <span class=\"_ _40\"> </span>(livello <span class=\"_ _47\"> </span>3) <span class=\"_ _3d\"> </span>costi<span class=\"_ _1\"></span>tuiscono <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>quo<span class=\"_ _1\"></span>ta particolarmente <span class=\"_ _0\"></span>limitata <span class=\"_ _0\"></span>di tutte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>misurate al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> (12,<span class=\"lsb\">38</span>% <span class=\"_ _2\"></span>rispetto al <span class=\"_ _2\"></span>12<span class=\"_ _1\"></span>,37% <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fine </span></span>202<span class=\"ls0\">3). <span class=\"_ _3f\"> </span>Detti <span class=\"_ _3b\"> </span>investimenti <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>cos<span class=\"_ _1\"></span>tituiti <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>quasi <span class=\"_ _3b\"> </span>totali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>investimenti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>OICR <span class=\"_ _3f\"> </span>obbligatoriamente </span>valutati al fair value. Alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2024, <span class=\"_ _0\"></span>l'impatto de<span class=\"_ _0\"></span>ll'applicazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Cr<span class=\"_ _1\"></span>edit <span class=\"_ _0\"></span>Value <span class=\"_ _0\"></span>Adjustment e <span class=\"_ _2\"></span>del Debit <span class=\"_ _2\"></span>Value<span class=\"_ _1\"></span> Adjustment <span class=\"_ _3\"></span>sui <span class=\"_ _29\"></span>valori <span class=\"_ _29\"></span>patrimoniali <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>calcolato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>quanto <span class=\"_ _3\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>contratti <span class=\"_ _3\"></span>derivati <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _29\"></span>sono assistiti  da <span class=\"_ _2c\"> </span>accordi  di <span class=\"_ _2c\"> </span>collaterili<span class=\"_ _1\"></span>zzazione  con <span class=\"_ _2c\"> </span>le  controparti  a <span class=\"_ _2c\"> </span>mitiga<span class=\"_ _1\"></span>zione  del <span class=\"_ _2c\"> </span>rischio  di  credito <span class=\"_ _2c\"> </span>(CSA agreement<span class=\"ff2 ls16\">).<span class=\"ls0\"> </span></span>A.4.5.1 Attivit\u00e0<span class=\"_ _0\"></span> e passivit\u00e0 valut<span class=\"_ _0\"></span>ate al fair value<span class=\"_ _0\"></span> su base ricorr<span class=\"_ _0\"></span>ente: ripartizione<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>per livelli di<span class=\"_ _0\"></span> fair value.   <table class=\"s wabc ha69\" id=\"_fb4e3da4-ca27-46eb-9c88-e4781415da9d\"><tr><td></td><td></td><td class=\"c x334 y3257 w3a9 h550\"><div class=\"t m0 x2c hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td></td><td></td><td class=\"c x335 y3257 w3aa h550\"><div class=\"t m0 x4e hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>3 </div></td><td></td></tr><tr><td class=\"c x336 y3258 w3a3 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie misur<span class=\"_ _1\"></span>ate al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3258 w3a8 h550\"><div class=\"t m0 xb6 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x337 y3258 w3a5 h550\"><div class=\"t m0 xee hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x338 y3258 w37e h550\"><div class=\"t m0 x27 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td><td class=\"c x335 y3258 w345 h550\"><div class=\"t m0 x131 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x339 y3258 w3a6 h550\"><div class=\"t m0 x27 hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x33a y3258 w3a7 h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3259 wabd ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate a<span class=\"_ _1\"></span>l fair value con impatt<span class=\"_ _1\"></span>o a conto<span class=\"_ _324\"> </span></div></td><td class=\"c x334 y325a w3a8 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">50.883  </div></td><td class=\"c x337 y325a w3a5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.<span class=\"ls0\">203</span><span class=\"ls0\">  </span></div></td><td class=\"c x338 y325a w37e h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">   <span class=\"ls0\">146.816  </span></div></td><td class=\"c x335 y325a w345 h273\"><div class=\"t m0 x131 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">35.235 </div></td><td class=\"c x339 y325a w3a6 h273\"><div class=\"t m0 x31 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.573<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325a w3a7 h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">122.467 </div></td></tr><tr><td class=\"c x273 y325b wabe ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y325c w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a)  Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie detenute per l<span class=\"_ _1\"></span>a negoziazione<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y325c w3a8 h550\"><div class=\"t m0 x46 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">7.143  </div></td><td class=\"c x337 y325c w3a5 h550\"><div class=\"t m0 x3b h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">691 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y325c w37e h550\"><div class=\"t m0 x8 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">     <span class=\"ls0\">1.379  </span></div></td><td class=\"c x335 y325c w345 h550\"><div class=\"t m0 xc5 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">6.232<span class=\"ls0\"> </span></div></td><td class=\"c x339 y325c w3a6 h550\"><div class=\"t m0 x4c h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">907<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325c w3a7 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">759<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x336 y325d w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie des<span class=\"_ _1\"></span>ignate al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y325d w3a8 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                <span class=\"_ _1\"></span><span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x337 y325d w3a5 h550\"><div class=\"t m0 x30 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x338 y325d w37e h550\"><div class=\"t m0 x67 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x335 y325d w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y325d w3a6 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y325d w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y325e w3a3 h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Altre attivit<span class=\"_ _1\"></span>\u00e0 finanziarie obbl<span class=\"_ _1\"></span>igatoriamente valutate al<span class=\"_ _1\"></span> fair value<span class=\"_ _3\"></span> </div></td><td class=\"c x334 y325e w3a8 h550\"><div class=\"t m0 x71 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">        <span class=\"ls0\">43.740 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x337 y325e w3a5 h550\"><div class=\"t m0 x3b h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">512 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y325e w37e h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">   <span class=\"ls0\">145.437  </span></div></td><td class=\"c x335 y325e w345 h550\"><div class=\"t m0 x131 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">29.003 </div></td><td class=\"c x339 y325e w3a6 h550\"><div class=\"t m0 x4c h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">666<span class=\"ls0\"> </span></div></td><td class=\"c x33a y325e w3a7 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">121.708 </div></td></tr><tr><td class=\"c x273 y325f wabf ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate a<span class=\"_ _1\"></span>l fair value con impatt<span class=\"_ _1\"></span>o sulla reddit<span class=\"_ _1\"></span>ivit\u00e0</div></td><td class=\"c x334 y3260 w3a8 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">986.853 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x337 y3260 w3a5 h273\"><div class=\"t m0 x3b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">        <span class=\"ls0\">10.000 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x338 y3260 w37e h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">  <span class=\"ls0\">3.208  </span></div></td><td class=\"c x335 y3260 w345 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">822.257 </div></td><td class=\"c x339 y3260 w3a6 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x33a y3260 w3a7 h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">3.208<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3261 wa08 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3262 w3a3 h5ad\"><div class=\"t m0 xdd h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">3. Derivati di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3262 w3a8 h5ad\"><div class=\"t m0 x8f h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-                         </div><div class=\"t m0 x8f h1b8 y20ac ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x337 y3262 w3a5 h5ad\"><div class=\"t m0 xc5 h1b8 yf3 ff2 fs10 fc0 sc0 ls95 ws0\">12<span class=\"ls0\">.578</span><span class=\"ls0\">  </span></div></td><td class=\"c x338 y3262 w37e h5ad\"><div class=\"t m0 xbe h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-                              </div><div class=\"t m0 xbe h1b8 y20ac ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x335 y3262 w345 h5ad\"><div class=\"t m0 x151 h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3262 w3a6 h5ad\"><div class=\"t m0 x3a h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">21.431 </div></td><td class=\"c x33a y3262 w3a7 h5ad\"><div class=\"t m0 x2d h1b8 yf3 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3263 w3a3 h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">4. Attivit\u00e0 materia<span class=\"_ _1\"></span>li </div></td><td></td><td class=\"c x337 y3263 w3a5 h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x335 y3263 w345 h273\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3263 w3a6 h273\"><div class=\"t m0 xbe h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3263 w3a7 h273\"><div class=\"t m0 x2d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x334 y3263 w3a8 h273\"><div class=\"t m0 x2f h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x8f h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td class=\"c x338 y3263 w37e h273\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>       </div><div class=\"t m0 xbe h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3264 w3a3 h273\"><div class=\"t m0 xdd h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 immateria<span class=\"_ _1\"></span>li </div></td><td></td><td class=\"c x337 y3264 w3a5 h273\"><div class=\"t m0 x30 h1b8 yfd6 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x335 y3264 w345 h273\"><div class=\"t m0 x151 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3264 w3a6 h273\"><div class=\"t m0 xbe h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3264 w3a7 h273\"><div class=\"t m0 x2d h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x334 y3264 w3a8 h273\"><div class=\"t m0 x2f h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x8f h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td class=\"c x338 y3264 w37e h273\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>       </div><div class=\"t m0 xbe h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x336 y3265 w3a3 h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x334 y3265 w3a8 h550\"><div class=\"t m0 x26 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">1.037.736 <span class=\"_ _1\"></span> </div></td><td class=\"c x337 y3265 w3a5 h550\"><div class=\"t m0 x67 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">        23.781<span class=\"_ _1\"></span>  </div></td><td class=\"c x338 y3265 w37e h550\"><div class=\"t m0 x4b hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">150.024  </div></td><td class=\"c x335 y3265 w345 h550\"><div class=\"t m0 x3a hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">857.492 </div></td><td class=\"c x339 y3265 w3a6 h550\"><div class=\"t m0 x4d hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">33.004 </div></td><td class=\"c x33a y3265 w3a7 h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">125.675 </div></td></tr><tr><td class=\"c x336 y3266 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie detenute per l<span class=\"_ _1\"></span>a negoziazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3266 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3266 w3a5 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">689 <span class=\"ls0\"> </span></div></td><td class=\"c x338 y3266 w37e h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1.265  </div></td><td class=\"c x335 y3266 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3266 w3a6 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">1.062<span class=\"ls0\"> </span></div></td><td class=\"c x33a y3266 w3a7 h550\"><div class=\"t m0 x31 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">688<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x336 y3267 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie designate<span class=\"_ _1\"></span> al fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3267 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3267 w3a5 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x338 y3267 w37e h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x335 y3267 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3267 w3a6 h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x33a y3267 w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3268 w3a3 h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3. Derivati di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> </div></td><td class=\"c x334 y3268 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x337 y3268 w3a5 h550\"><div class=\"t m0 xc5 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">19.287  </div></td><td class=\"c x338 y3268 w37e h550\"><div class=\"t m0 xbe h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x335 y3268 w345 h550\"><div class=\"t m0 x151 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3268 w3a6 h550\"><div class=\"t m0 x3a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">14.556 </div></td><td class=\"c x33a y3268 w3a7 h550\"><div class=\"t m0 x2d h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x336 y3269 w3a3 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x334 y3269 w3a8 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x337 y3269 w3a5 h550\"><div class=\"t m0 xc5 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">19.976<span class=\"_ _1\"></span>  </div></td><td class=\"c x338 y3269 w37e h550\"><div class=\"t m0 x31 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1.265  </div></td><td class=\"c x335 y3269 w345 h550\"><div class=\"t m0 x2e hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x339 y3269 w3a6 h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">15.618 </div></td><td class=\"c x33a y3269 w3a7 h550\"><div class=\"t m0 x31 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">688<span class=\"ls0\"> </span></div></td></tr></table>A.4.5.2 Variazioni annue<span class=\"_ _1\"></span> delle attiv<span class=\"_ _1\"></span>it\u00e0 valutate al f<span class=\"_ _1\"></span>air value su base <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>icorrente (livell<span class=\"_ _1\"></span>o 3)<span class=\"_ _1\"></span> <table class=\"s wac0 ha6a\" id=\"_bd09496f-fae6-444f-8c4f-5839b2225f72\"><tr><td></td><td></td><td class=\"c x33b y326b wac1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie valutate al fair value con impatto a conto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x33c y326c wac2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33d y326d wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x33e y326e wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x33f y326f wac5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: a)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x340 y3270 wac6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">valutate al fair<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x341 y3271 wac7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: c) altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x342 y3272 wac8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x343 y3272 wac5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">di cui: b)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x33e y3273 wac9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">value con</div></td><td class=\"c x344 y3274 waca ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Derivati di<span class=\"_ _324\"> </span></div></td><td class=\"c x345 y3274 wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x346 y3274 wac3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x347 y3275 wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x348 y3275 wac8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x349 y3276 wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x34a y3277 wacb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">impatto sulla</div></td><td class=\"c x344 y3278 wacc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">copertura<span class=\"_ _324\"> </span></div></td><td class=\"c x34b y3278 wacd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">materiali<span class=\"_ _324\"> </span></div></td><td class=\"c x34c y3278 wace ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x34d y3279 w3ac h5b2\"><div class=\"t m0 x4b h5b1 y20b9 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x34e y327a wacf ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">obbligatoriamente<span class=\"_ _324\"> </span></div></td><td class=\"c x34f y327b wad0 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">detenute<span class=\"_ _324\"> </span></div></td><td class=\"c x350 y327b wac4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x33e y327c wad1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x351 y327d wad2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x352 y327e wad3 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">per la<span class=\"_ _324\"> </span></div></td><td class=\"c x353 y327e wad4 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">designate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x34a y327f wad5 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x354 y3280 wad6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negoziazio-<span class=\"_ _324\"> </span></div></td><td class=\"c x355 y3280 wad7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x356 y3281 wad8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3282 w3ab h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Esistenze iniziali <span class=\"_ _1\"></span> </div></td><td class=\"c x34d y3282 w3ac h550\"><div class=\"t m0 x71 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">122.467<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3282 w3ae h550\"><div class=\"t m0 x151 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">121.708<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3282 w3ad h550\"><div class=\"t m0 x2d h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3282 w34b h550\"><div class=\"t m0 xbe h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3282 w3af h550\"><div class=\"t m0 x1f h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">3.208 <span class=\"fs10\"> </span></div></td><td class=\"c x35b y3282 w3b0 h550\"><div class=\"t m0 x4f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3282 w3b1 h550\"><div class=\"t m0 x20 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3282 w3b2 h550\"><div class=\"t m0 x8f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3283 w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x34d y3283 w3ac h550\"><div class=\"t m0 x42 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">58.674<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3283 w3ae h550\"><div class=\"t m0 x2f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">57.309<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3283 w3ad h550\"><div class=\"t m0 xee h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3283 w34b h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3283 w3af h550\"><div class=\"t m0 xb7 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3283 w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3283 w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3283 w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3284 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.1. Acquisti </div></td><td class=\"c x34d y3284 w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">38.105<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3284 w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">38.105<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3284 w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x359 y3284 w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3284 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3284 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3284 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3284 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3285 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2. Profitti imputa<span class=\"_ _1\"></span>ti a: </div></td><td class=\"c x34d y3285 w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3285 w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3285 w3ad h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3285 w34b h550\"><div class=\"t m0 xa8 h1b8 y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3285 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3285 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3285 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3285 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3286 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2.1. Conto Eco<span class=\"_ _1\"></span>nomico </div></td><td class=\"c x34d y3286 w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3286 w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3286 w3ad h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3286 w34b h550\"><div class=\"t m0 xa8 h1b8 y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3286 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3286 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3286 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3286 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3287 w3ab h5b3\"><div class=\"t m0 x26 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui plusvale<span class=\"_ _1\"></span>nze </div></td><td class=\"c x34d y3287 w3ac h5b3\"><div class=\"t m0 x3a h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">4.243<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3287 w3ae h5b3\"><div class=\"t m0 x2c h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">2.878<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3287 w3ad h5b3\"><div class=\"t m0 xee h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">1.365<span class=\"fs10\"> </span></div></td><td class=\"c x359 y3287 w34b h5b3\"><div class=\"t m0 xa8 h1b8 y20c5 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x35a y3287 w3af h5b3\"><div class=\"t m0 x36 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3287 w3b0 h5b3\"><div class=\"t m0 xa8 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3287 w3b1 h5b3\"><div class=\"t m0 x20 h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3287 w3b2 h5b3\"><div class=\"t m0 x8f h1b8 y20c5 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3288 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.2.2. Patrimonio net<span class=\"_ _1\"></span>to </div></td><td class=\"c x34d y3288 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3288 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3288 w3ad h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x359 y3288 w34b h550\"><div class=\"t m0 x4f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x35a y3288 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3288 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3288 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3288 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3289 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.3. Trasferimenti<span class=\"_ _1\"></span> da altri livel<span class=\"_ _1\"></span>li </div></td><td class=\"c x34d y3289 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3289 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3289 w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y3289 w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x35a y3289 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3289 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3289 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3289 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328a w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.4. Altre variazioni i<span class=\"_ _1\"></span>n aumento<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328a w3ac h550\"><div class=\"t m0 x42 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">16.326  </div></td><td class=\"c x357 y328a w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">16.326  </div></td><td class=\"c x358 y328a w3ad h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y328a w34b h550\"><div class=\"t m0 xa8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x35a y328a w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328a w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328a w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328a w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328b w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328b w3ac h550\"><div class=\"t m0 x42 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">34.325<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328b w3ae h550\"><div class=\"t m0 x2f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">33.580<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328b w3ad h550\"><div class=\"t m0 x2d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">745<span class=\"fs10\"> </span></div></td><td class=\"c x359 y328b w34b h550\"><div class=\"t m0 xbe h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y328b w3af h550\"><div class=\"t m0 xb7 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328b w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328b w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328b w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328c w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.1. Vendite<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328c w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y328c w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x358 y328c w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y328c w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328c w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328c w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328c w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328c w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328d w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.2. Rimborsi<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328d w3ac h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">7.535<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328d w3ae h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">7.535<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328d w3ad h550\"><div class=\"t m0 x2a h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x359 y328d w34b h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328d w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328d w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328d w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328d w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328e w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3. Perdite imputate<span class=\"_ _1\"></span> a:<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y328e w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328e w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328e w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y328e w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328e w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328e w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328e w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328e w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y328f w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3.1. Conto Eco<span class=\"_ _1\"></span>nomico </div></td><td class=\"c x34d y328f w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y328f w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y328f w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y328f w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y328f w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y328f w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y328f w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y328f w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3290 w3ab h550\"><div class=\"t m0 x26 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- di cui minusvale<span class=\"_ _1\"></span>nze </div></td><td class=\"c x34d y3290 w3ac h550\"><div class=\"t m0 x4b h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">11.657<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3290 w3ae h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">10.912<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3290 w3ad h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">745<span class=\"fs10 ls0\"> </span></div></td><td class=\"c x359 y3290 w34b h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x35a y3290 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3290 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3290 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3290 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3291 w3ab h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">3.3.2. Patrimonio net<span class=\"_ _1\"></span>to </div></td><td class=\"c x34d y3291 w3ac h550\"><div class=\"t m0 x1f3 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3291 w3ae h550\"><div class=\"t m0 x34 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3291 w3ad h550\"><div class=\"t m0 x2e h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x359 y3291 w34b h550\"><div class=\"t m0 x4f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x35a y3291 w3af h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3291 w3b0 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3291 w3b1 h550\"><div class=\"t m0 x20 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3291 w3b2 h550\"><div class=\"t m0 x8f h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x35a y3292 w3af h273\"><div class=\"t m0 x36 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">- </div><div class=\"t m0 x138 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">  </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3292 w3ab h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">3.4. Trasferimenti<span class=\"_ _1\"></span> da altri livel<span class=\"_ _1\"></span>li </div></td><td class=\"c x34d y3292 w3ac h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x357 y3292 w3ae h273\"><div class=\"t m0 x34 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x358 y3292 w3ad h273\"><div class=\"t m0 x2a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x359 y3292 w34b h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td></td><td></td><td class=\"c x35b y3292 w3b0 h273\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3292 w3b1 h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3292 w3b2 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3293 w3ab h273\"><div class=\"t m0 xdd h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">3.5. Altre variazioni i<span class=\"_ _1\"></span>n </div><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">diminuzione </div></td><td class=\"c x34d y3293 w3ac h273\"><div class=\"t m0 x4b h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">15.133<span class=\"fs10\"> </span></div></td><td class=\"c x357 y3293 w3ae h273\"><div class=\"t m0 x2f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">15.133<span class=\"fs10\"> </span></div></td><td class=\"c x358 y3293 w3ad h273\"><div class=\"t m0 xa8 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td class=\"c x359 y3293 w34b h273\"><div class=\"t m0 x3f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\"> -<span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3293 w3af h273\"><div class=\"t m0 x36 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35b y3293 w3b0 h273\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3293 w3b1 h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3293 w3b2 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3294 w3ab h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">4. Rimanenze finali<span class=\"_ _1\"></span> </div></td><td class=\"c x34d y3294 w3ac h550\"><div class=\"t m0 x71 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">146.816 <span class=\"fs10\"> </span></div></td><td class=\"c x357 y3294 w3ae h550\"><div class=\"t m0 x151 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">145.437 <span class=\"fs10\"> </span></div></td><td class=\"c x358 y3294 w3ad h550\"><div class=\"t m0 xee h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379 <span class=\"fs10\"> </span></div></td><td class=\"c x359 y3294 w34b h550\"><div class=\"t m0 xbe h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"fs10\"> </span></div></td><td></td><td class=\"c x35a y3294 w3af h550\"><div class=\"t m0 x1f h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208 <span class=\"fs10\"> </span></div></td><td class=\"c x35b y3294 w3b0 h550\"><div class=\"t m0 x4f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35c y3294 w3b1 h550\"><div class=\"t m0 x20 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y3294 w3b2 h550\"><div class=\"t m0 x8f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table>A.4.5.3 Variazi<span class=\"_ _0\"></span>oni annue delle<span class=\"_ _0\"></span> passivit\u00e0 valuta<span class=\"_ _0\"></span>te al fair valu<span class=\"_ _0\"></span>e su ba<span class=\"_ _0\"></span>se ricorrente (liv<span class=\"_ _0\"></span>ello 3) <table class=\"s wad9 ha6c\" id=\"_f0ef160a-888e-414d-af96-ea5935dc245c\"><tr><td></td><td class=\"c x35e y3295 wada ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x35f y3295 wada ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x360 y3296 wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x361 y3296 wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x362 y3296 wadc ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Derivati di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x363 y3297 wadd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">detenute per la<span class=\"_ _324\"> </span></div></td><td class=\"c x364 y3297 wade ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">designate al<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x362 y3297 wadf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">copertura<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x365 y3298 wae0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _324\"> </span></div></td><td class=\"c x366 y3298 wae1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fair value<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3299 w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1. Esistenze ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x367 y3299 w3b6 h5b7\"><div class=\"t m0 x8b h7c y101 ff3 fse fc0 sc0 ls0 ws0\">688  </div></td><td></td><td class=\"c x368 y3299 w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y3299 w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329a w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x367 y329a w3b6 h5b7\"><div class=\"t m0 x5a h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329a w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329a w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329b w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.1 Emissioni </div></td><td class=\"c x367 y329b w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y329b w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329b w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329c w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2. Perdite imp<span class=\"_ _0\"></span>utate a: </div></td><td class=\"c x367 y329c w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329c w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329c w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329d w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2.1. Conto Ec<span class=\"_ _0\"></span>onomico </div></td><td class=\"c x367 y329d w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329d w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329d w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329e w3b5 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- di cui minusva<span class=\"_ _0\"></span>lenze </div></td><td class=\"c x367 y329e w3b6 h5b5\"><div class=\"t m0 x5a h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y329e w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329e w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y329f w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2.2. Patrimonio<span class=\"_ _0\"></span> netto </div></td><td class=\"c x367 y329f w3b6 h5b5\"><div class=\"t m0 xa8 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x368 y329f w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y329f w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a0 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.3. Trasferiment<span class=\"_ _0\"></span>i da altri live<span class=\"_ _0\"></span>lli </div></td><td class=\"c x367 y32a0 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a0 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a0 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a1 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.4. Altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to </div></td><td class=\"c x367 y32a1 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a1 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a1 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a2 w3b5 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x367 y32a2 w3b6 h5b7\"><div class=\"t m0 x8b h7c y101 ff3 fse fc0 sc0 ls0 ws0\">688  </div></td><td></td><td class=\"c x368 y32a2 w3b7 h5b7\"><div class=\"t m0 x13f h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a2 w3b8 h5b7\"><div class=\"t m0 x22 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a3 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.1. Rimborsi </div></td><td class=\"c x367 y32a3 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a3 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a3 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a4 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.2. Riacquisti </div></td><td class=\"c x367 y32a4 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a4 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a4 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a5 w3b5 h5b8\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3. Profitti impu<span class=\"_ _0\"></span>tati a: </div></td><td class=\"c x367 y32a5 w3b6 h5b8\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a5 w3b7 h5b8\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a5 w3b8 h5b8\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a6 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3.1. Conto Ec<span class=\"_ _0\"></span>onomico </div></td><td class=\"c x367 y32a6 w3b6 h5b5\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a6 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a6 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a7 w3b5 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- di cui plusvalen<span class=\"_ _0\"></span>ze </div></td><td class=\"c x367 y32a7 w3b6 h5b5\"><div class=\"t m0 x8b h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">688<span class=\"ls0\">  </span></div></td><td></td><td class=\"c x368 y32a7 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a7 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a8 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.3.2. Patrimon<span class=\"_ _0\"></span>io netto </div></td><td class=\"c x367 y32a8 w3b6 h5b5\"><div class=\"t m0 xa8 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td></td><td class=\"c x368 y32a8 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a8 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32a9 w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.4. Trasferimento<span class=\"_ _0\"></span> ad altri liv<span class=\"_ _0\"></span>elli </div></td><td class=\"c x367 y32a9 w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32a9 w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32a9 w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32aa w3b5 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.5. Altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x367 y32aa w3b6 h5b5\"><div class=\"t m0 x7e h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td><td class=\"c x368 y32aa w3b7 h5b5\"><div class=\"t m0 x3c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32aa w3b8 h5b5\"><div class=\"t m0 x75 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y32ab w3b5 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">4. Rimanenze fin<span class=\"_ _0\"></span>ali </div></td><td class=\"c x367 y32ab w3b6 h5b5\"><div class=\"t m0 x5a h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1.265  </div></td><td></td><td class=\"c x368 y32ab w3b7 h5b5\"><div class=\"t m0 x13f h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x369 y32ab w3b8 h5b5\"><div class=\"t m0 x22 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>A.4.5.4 Attivit\u00e0<span class=\"_ _0\"></span> e passivit\u00e0 non <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value o valuta<span class=\"_ _0\"></span>te al fair value <span class=\"_ _0\"></span>su base non ricorr<span class=\"_ _0\"></span>ente: ripartizione<span class=\"_ _0\"></span> per livelli di<span class=\"_ _0\"></span> fair value <table class=\"s wae2 ha6e\" id=\"_0bede63c-c8bb-477f-b5a9-e4edfb0be961\"><tr><td class=\"c x36a y32ad wae3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 non<span class=\"_ _1\"></span> misurate al fair<span class=\"_ _1\"></span> value o<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x36b y32ae w8 h2aa\"><div class=\"t m0 x3c hfe y10b2 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td></td><td></td><td></td><td></td><td class=\"c x36c y32ae w3bf h2aa\"><div class=\"t m0 x13f hfe y10b2 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>3 </div></td><td></td></tr><tr><td class=\"c x36d y32af wae4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">misurate al fair v<span class=\"_ _1\"></span>alue su base non ri<span class=\"_ _1\"></span>corrente<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b0 w3b0 h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls9e ws0\">VB<span class=\"ls0\"> </span></div></td><td class=\"c x36e y32b0 w3bb h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x36f y32b0 w3bc h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x370 y32b0 w3be h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td><td class=\"c x36c y32b0 w37e h2aa\"><div class=\"t m0 x3a hfe y10b2 ff3 fs10 fc0 sc0 ls9e ws0\">VB<span class=\"ls0\"> </span></div></td><td class=\"c x371 y32b0 w3bd h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x372 y32b0 w3bb h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ls0\"> </span></div></td><td class=\"c x373 y32b0 w3a6 h2aa\"><div class=\"t m0 x27 hfe y10b2 ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y32b1 wae5 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b2 w3b0 h294\"><div class=\"t m0 x3b h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">15.468.174  </div></td><td class=\"c x36e y32b2 w3bb h294\"><div class=\"t m0 x8 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">2.736.046  </div></td><td class=\"c x36f y32b2 w3bc h294\"><div class=\"t m0 x4d h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">168.551  </div></td><td class=\"c x370 y32b2 w3be h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">12.567.970  </div></td><td class=\"c x36c y32b2 w37e h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">14.888.148  </div></td><td class=\"c x371 y32b2 w3bd h294\"><div class=\"t m0 x8 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">2.596.743  </div></td><td class=\"c x372 y32b2 w3bb h294\"><div class=\"t m0 x4d h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">240.361  </div></td><td class=\"c x373 y32b2 w3a6 h294\"><div class=\"t m0 x71 h31 y11c5 ff2 fsf fc0 sc0 ls0 ws0\">10.365.661  </div></td></tr><tr><td class=\"c x273 y32b3 wae6 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32b4 wae7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 materia<span class=\"_ _1\"></span>li detenute a s<span class=\"_ _1\"></span>copo di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b5 w3b0 h273\"><div class=\"t m0 xc5 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">3.356  </div></td><td class=\"c x36e y32b5 w3bb h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32b5 w3bc h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x370 y32b5 w3be h273\"><div class=\"t m0 xee h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">5.337  </div></td><td class=\"c x36c y32b5 w37e h273\"><div class=\"t m0 xb6 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">2.790  </div></td><td class=\"c x371 y32b5 w3bd h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32b5 w3bb h273\"><div class=\"t m0 xbe h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x373 y32b5 w3a6 h273\"><div class=\"t m0 xee h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">4.434  </div></td></tr><tr><td class=\"c x273 y32b6 wae8 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32b7 wae9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 non co<span class=\"_ _1\"></span>rrenti e gruppi d<span class=\"_ _1\"></span>i attivit<span class=\"_ _1\"></span>\u00e0 in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32b8 w3b0 h273\"><div class=\"t m0 x4f h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x36e y32b8 w3bb h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x36f y32b8 w3bc h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td></td><td class=\"c x36c y32b8 w37e h273\"><div class=\"t m0 x1f3 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x371 y32b8 w3bd h273\"><div class=\"t m0 x1f3 h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td class=\"c x372 y32b8 w3bb h273\"><div class=\"t m0 xbe h3b y1d9b ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"fsf\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y32b9 waea ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">dismissi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y32ba w3b9 h2aa\"><div class=\"t m0 xdd hfe y1d9d ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x36b y32ba w3b0 h2aa\"><div class=\"t m0 x3b h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">15.471.530  </div></td><td class=\"c x36e y32ba w3bb h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.736.046  </div></td><td class=\"c x36f y32ba w3bc h2aa\"><div class=\"t m0 x4d h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">168.551  </div></td><td class=\"c x370 y32ba w3be h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">12.573.307  </div></td><td class=\"c x36c y32ba w37e h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.890.938  </div></td><td class=\"c x371 y32ba w3bd h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.596.743  </div></td><td class=\"c x372 y32ba w3bb h2aa\"><div class=\"t m0 x4d h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">240.361  </div></td><td class=\"c x373 y32ba w3a6 h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">10.370.095  </div></td></tr><tr><td class=\"c x273 y32bb waeb ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate a<span class=\"_ _1\"></span>l costo<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32bc w3b0 h273\"><div class=\"t m0 x3b h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">16.664.203  </div></td><td class=\"c x36e y32bc w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32bc w3bc h273\"><div class=\"t m0 x8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">2.572.<span class=\"lsa\">034</span>  </div></td><td class=\"c x370 y32bc w3be h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">14.079.379  </div></td><td class=\"c x36c y32bc w37e h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">16.795.988  </div></td><td class=\"c x371 y32bc w3bd h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32bc w3bb h273\"><div class=\"t m0 x8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">2.205.972  </div></td><td class=\"c x373 y32bc w3a6 h273\"><div class=\"t m0 x71 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">14.515.893 </div></td></tr><tr><td class=\"c x273 y32bd wae6 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y32be waec ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 a<span class=\"_ _1\"></span>ssociate ad<span class=\"_ _1\"></span> attivit\u00e0<span class=\"_ _1\"></span> in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x36b y32bf w3b0 h273\"><div class=\"t m0 xa8 h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36e y32bf w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32bf w3bc h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x370 y32bf w3be h273\"><div class=\"t m0 x3f h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36c y32bf w37e h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x371 y32bf w3bd h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32bf w3bb h273\"><div class=\"t m0 xbe h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x373 y32bf w3a6 h273\"><div class=\"t m0 x3f h31 y14c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y32c0 waea ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">dismissi<span class=\"_ _1\"></span>one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y32c1 w3b9 h2aa\"><div class=\"t m0 xdd hfe y1d9d ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x36b y32c1 w3b0 h2aa\"><div class=\"t m0 x3b h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">16.664.203  </div></td><td class=\"c x36e y32c1 w3bb h2aa\"><div class=\"t m0 xbe h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y32c1 w3bc h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.572.034  </div></td><td class=\"c x370 y32c1 w3be h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.079.379  </div></td><td class=\"c x36c y32c1 w37e h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">16.795.988  </div></td><td class=\"c x371 y32c1 w3bd h2aa\"><div class=\"t m0 x1f3 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x372 y32c1 w3bb h2aa\"><div class=\"t m0 x8 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">2.205.972  </div></td><td class=\"c x373 y32c1 w3a6 h2aa\"><div class=\"t m0 x71 h5b1 y101 ff3 fsf fc0 sc0 ls0 ws0\">14.515.893  </div></td></tr></table>Legenda VB = Valore di bila<span class=\"_ _1\"></span>ncio L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "A.5   INFORMATIVA SUL C.D. <span class=\"ff15 lsa4\">\u201cDAY ONE PROFIT/LOSS\u201d</span> Il principio <span class=\"_ _1\"></span>IFRS 9<span class=\"_ _1\"></span> Strum<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>finanziari pr<span class=\"_ _1\"></span>evede che <span class=\"_ _1\"></span>il v<span class=\"_ _1\"></span>alore di <span class=\"_ _1\"></span>iscrizio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>uno strume<span class=\"_ _1\"></span>nto finanzia<span class=\"_ _1\"></span>rio sia <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>q<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>corris<span class=\"_ _1\"></span>ponde <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>norma <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>prezzo di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ansazione <span class=\"_ _3\"></span><span class=\"ff5\">(ossia <span class=\"_ _1\"></span>all\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>erogato <span class=\"_ _1\"></span>per </span>le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alla somma <span class=\"_ _2\"></span>incassata <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie). <span class=\"_ _2\"></span>Tale <span class=\"_ _2\"></span>affermazione <span class=\"_ _0\"></span>risulta <span class=\"_ _2\"></span>veri<span class=\"_ _1\"></span>ficata per le transazioni di str<span class=\"_ _1\"></span>umenti quotati in un mercato atti<span class=\"_ _1\"></span>vo.  Se il mercato di tale strumento finanziari<span class=\"_ _1\"></span>o non<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tivo, \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>necessario <span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rminare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>dello strumento <span class=\"_ _2\"></span>mediante utilizzo <span class=\"_ _2\"></span>di tecniche <span class=\"_ _2\"></span>di valutazione. Qualora <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sia <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>differen<span class=\"_ _1\"></span>za <span class=\"_ _2\"></span>(c.d. <span class=\"_ _0\"></span>\u201cday <span class=\"_ _2\"></span>one <span class=\"_ _0\"></span>profit/loss\u201d) <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>transazione <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>l\u2019impo<span class=\"_ _1\"></span>rto <span class=\"_ _0\"></span>determinato al <span class=\"_ _0\"></span>momento <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>rilevazione ini<span class=\"ff5\">ziale <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _0\"></span>l\u2019utilizzo delle <span class=\"_ _2\"></span>tecniche di <span class=\"_ _2\"></span>valuta<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tale differenza <span class=\"_ _0\"></span>non </span>\u00e8 rilevat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>immediatamente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>necessario <span class=\"_ _1\"></span>fornire <span class=\"_ _1\"></span>l\u2019informat<span class=\"_ _1\"></span>iva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>28 dell\u2019IFRS <span class=\"_ _1\"></span>7 <span class=\"_ _1\"></span>indicando <span class=\"_ _3\"></span>le poli<span class=\"_ _1\"></span>tiche <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>adottate per <span class=\"_ _1\"></span>imput<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Cont<span class=\"_ _3\"></span><span class=\"ff2\">o Economico, <span class=\"_ _3\"></span>successivamente </span>alla prima iscrizio<span class=\"_ _1\"></span>ne dello strumento, le differenze cos\u00ec determinate.<span class=\"_ _1\"></span> In <span class=\"_ _47\"> </span>relazione <span class=\"_ _47\"> </span>all\u2019operativit\u00e0 <span class=\"_ _47\"> </span>posta <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>essere <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>sulla <span class=\"_ _47\"> </span>base <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>metodologie <span class=\"_ _47\"> </span>interne <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>valutazione attualmente in uso, <span class=\"_ _0\"></span>il fair value <span class=\"_ _0\"></span>degli strumenti finanziari alla prima <span class=\"_ _0\"></span>iscrizione coincide <span class=\"_ _0\"></span>generalmente con il prezzo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>transaz<span class=\"_ _1\"></span>ione; <span class=\"_ _3f\"> </span>tuttavi<span class=\"_ _1\"></span>a, <span class=\"_ _3f\"> </span>qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3f\"> </span>sia <span class=\"_ _2c\"> </span>stata <span class=\"_ _2d\"> </span>rilevata <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>differenza <span class=\"_ _2d\"> </span>fra <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>prezzo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>tr<span class=\"_ _1\"></span>ansazione <span class=\"_ _2d\"> </span>e l\u2019importo <span class=\"_ _40\"> </span>determinato <span class=\"_ _3d\"> </span>mediante <span class=\"_ _3d\"> </span>uti<span class=\"_ _1\"></span>lizzo <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>tecniche <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>valutazione, <span class=\"_ _40\"> </span>tale <span class=\"_ _40\"> </span>differenza <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>stata<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>rilevat<span class=\"_ _1\"></span>a immediatamente a Conto Economico.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "Sezione <span class=\"ls87\">1 </span>- Cassa e dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide <span class=\"ff4\">\u2013<span class=\"_ _1\"></span></span> voce 1<span class=\"_ _1\"></span>0 1.1 Cassa e di<span class=\"_ _0\"></span>sponibilit\u00e0 liquid<span class=\"_ _0\"></span>e: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s waed ha70\" id=\"_c3265449-faa5-476b-8794-06ba7c5de700\"><tr><td></td><td class=\"c x374 y32c2 w3c4 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c2 w3c5 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c3 w3c3 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Cassa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c3 w3c4 h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">88.001<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c3 w3c5 h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">83.370<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c4 w3c3 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Conti corre<span class=\"_ _0\"></span>nti e depositi<span class=\"_ _0\"></span> a vista pr<span class=\"_ _0\"></span>esso Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c4 w3c4 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">883.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c4 w3c5 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.521.338<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c5 w3c3 h5b3\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Conti corr<span class=\"_ _0\"></span>enti e depositi a<span class=\"_ _0\"></span> vista presso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c5 w3c4 h5b3\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">48.657<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c5 w3c5 h5b3\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">50.479<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c6 w3c3 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c6 w3c4 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.019.658<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c6 w3c5 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.655.187<span class=\"ff7 fsb\"> </span></div></td></tr></table>Nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019Attivo <span class=\"_ _3\"></span><span class=\"ff2\">- </span>10<span class=\"_ _1\"></span>.\u201dCassa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>ponibilit\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>quide\u201d <span class=\"_ _3\"></span><span class=\"ff2\">- </span>risult<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rilevato <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>883 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di euro (e<span class=\"_ _0\"></span>x 1.521 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>uro) <span class=\"_ _0\"></span>relativo alla <span class=\"_ _2\"></span>liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>eccedente <span class=\"_ _0\"></span>rispetto all\u2019impegno <span class=\"_ _2\"></span>di mantenimento <span class=\"_ _0\"></span>della Riserva obbligatoria. Sezione <span class=\"_ _d5\"> </span>4   -   Attivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al c<span class=\"_ _1\"></span>osto ammorti<span class=\"_ _1\"></span>zzato   <span class=\"_ _1\"></span>-   voce 40<span class=\"_ _1\"></span> 4.1 Attivit\u00e0 finanziarie valutate al costo ammortizzato: composizione merceologica dei credi<span class=\"_ _0\"></span>ti <span class=\"_ _1\"></span>verso banche<span class=\"ff7 fsb\"> </span><table class=\"s wb0b ha7a\" id=\"_78a7020b-264c-41ad-8498-0db6fa79ab82\"><tr><td></td><td></td><td></td><td class=\"c x3a6 y335c w3f9 h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a7 y335c w3fa h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y335d w3f1 h5d8\"><div class=\"t m0 x3b h2f yfa7 ff3 fs12 fc0 sc0 ls0 ws0\">Tipologia op<span class=\"_ _0\"></span>erazioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x3a6 y335e w3fb h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a8 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a7 y335e w3fd h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a9 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3aa y3360 wb0c ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ab y3361 wb0d ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3ac y3360 wb0e ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ad y3361 wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3ae y3362 wb10 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3af y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ab y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a8 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b0 y335d w158 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b1 y335d w3f8 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b2 y3362 wb13 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3b3 y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ad y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a9 y335d w3f3 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b4 y335d w3f6 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b5 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x3b6 y3365 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3b7 y3366 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3b8 y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3b9 y3365 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3ba y3366 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3bb y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3ab y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3ad y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y336a wb18 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">A. Crediti verso Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y336b w3f4 h562\"><div class=\"t m0 x4b h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336b w3f2 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336b w379 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336b w158 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336b w3f8 h562\"><div class=\"t m0 x8 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336b w3f4 h562\"><div class=\"t m0 x4d h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336b w3f5 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336b w3f3 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336b w3f6 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336b w379 h562\"><div class=\"t m0 x26 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y336c wb19 ha7d\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y336d w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336e w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336e w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336e w3f4 h550\"><div class=\"t m0 x4d h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336e w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336e w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336f w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3. Pronti contro termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336f w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336f w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336f w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336f w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3370 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">4. Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3370 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3370 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3370 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3370 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3370 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3370 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3371 w3f7 h5b3\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">B. Crediti verso ba<span class=\"_ _0\"></span>nche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">851.294<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3371 w3f2 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3371 w158 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3371 w3f8 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">2<span class=\"ls11a\">47</span>.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">804.366<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3371 w3f5 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3371 w3f3 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3371 w3f6 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">175.861<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3372 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">249.451<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3372 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3372 w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3372 w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3372 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">247.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">234.771<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3372 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3372 w3f3 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3372 w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3372 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">174.061<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3373 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3373 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3373 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3373 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3373 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3373 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3373 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3374 w3f7 h307\"><div class=\"t m0 x27 h5d1 y11bb ff2 fs12 fc0 sc0 ls0 ws0\"> 1.2. Depositi a </div><div class=\"t m0 x27 h2f y2147 ff2 fs12 fc0 sc0 ls0 ws0\">scadenza <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">12.048<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3374 w3f2 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3374 w158 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3374 w3f8 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">26.521<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3374 w3f5 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3374 w3f3 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3374 w3f6 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3375 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 1.3. Altri finanziamenti: <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3375 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3375 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3375 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3375 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3375 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3375 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3bf y3377 wb1a ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Pronti contro termine<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3378 w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3378 w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3378 w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3378 w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3378 w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3378 w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3379 wb1b ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3bf y337a wb1c ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Finanziamenti per<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337b w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337b w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337b w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337b w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337b w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337b w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y337c wb1d ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">leasing</div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y337d w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> - Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2. Titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">601.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337e w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337e w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337e w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">569.595<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337e w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337e w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337e w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337f w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.1 Titoli strutturati <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.775<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337f w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.839<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337f w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337f w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.741<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337f w3f3 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.582<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337f w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337f w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3380 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.2 Altri titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">598.068<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3380 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3380 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">592.172<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3380 w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3380 w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">565.854<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3380 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3380 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">552.218<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3380 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3380 w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3381 w3f7 h550\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">955.533<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3381 w3f2 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3381 w158 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3381 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">351.303<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">862.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3381 w3f5 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3381 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3381 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">234.429<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _1\"></span> Nel <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>voc<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>\u201cA. <span class=\"_ _40\"> </span>Crediti <span class=\"_ _47\"> </span>verso <span class=\"_ _47\"> </span>Banche <span class=\"_ _47\"> </span>Centrali\u201d <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>appostato <span class=\"_ _47\"> </span>l\u2019ammontare <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>Riserva obbligatoria  presso  la <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2c\"> </span>d\u2019Itali<span class=\"_ _1\"></span>a.  Il <span class=\"_ _2c\"> </span>saldo  puntuale,  ne<span class=\"_ _0\"></span>ll\u2019ambito  del  rispetto <span class=\"_ _2c\"> </span>del  livello  medio <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> mantenimento richiesto dalla normativa, pu\u00f2<span class=\"_ _0\"></span> discostarsi, anche con variazioni <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cative, in relazione al<span class=\"_ _2\"></span> fabbisogno contingente di tesoreria della Banca. <span class=\"_ _1\"></span> L\u2019impegno di mantenimento della Riserva <span class=\"_ _0\"></span>obbligatoria assunto dal Banco <span class=\"_ _0\"></span>al 31 dicembre<span class=\"_ _0\"></span> 2024 ammonta a 105,2 milioni di euro (10<span class=\"_ _1\"></span>9,2 milioni di euro assunti a dicembre 2023). <span class=\"_ _3\"></span> I <span class=\"_ _2c\"> </span>saldi <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB. <span class=\"_ _2c\"> </span>Crediti <span class=\"_ _2c\"> </span>verso <span class=\"_ _2c\"> </span>banche\u201d <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>espos<span class=\"_ _1\"></span>ti <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>re<span class=\"_ _1\"></span>ttifiche <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>valore <span class=\"_ _2c\"> </span>derivanti dall\u2019applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>modelli <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>determinazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3f\"> </span>attesa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _3f\"> </span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span>debito \u201cheld to collect\u201d in applicaz<span class=\"_ _1\"></span>ione del principio co<span class=\"_ _1\"></span>ntabile \u201cIFRS9 <span class=\"ff2\">- </span>Strumenti finanzia<span class=\"_ _1\"></span>ri\u201d. <span class=\"ff2\"> </span>Tra i crediti verso banche non figurano crediti class<span class=\"_ _1\"></span>ificabili come attivit\u00e0 deterio<span class=\"_ _1\"></span>rate. <span class=\"_ _1\"></span> Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i.<span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c1.3 <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>Finanziamenti\u201d<span class=\"ff2\">, <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _3\"></span>di confronto<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span></span>include <span class=\"_ _1\"></span>l\u2019iscri<span class=\"_ _1\"></span>zione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>saldo<span class=\"_ _1\"></span> </span>interbancario <span class=\"_ _3\"></span>ancora <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>all\u2019acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ramo <span class=\"_ _3\"></span><span class=\"ff2\">s<span class=\"_ _1\"></span>portelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e </span>Basilicata (BPPB) realizzata il <span class=\"_ _1\"></span>7 dicembre 2024.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-686": {
   "value": "Sezione <span class=\"ls87\">1 </span>- Cassa e dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide <span class=\"ff4\">\u2013<span class=\"_ _1\"></span></span> voce 1<span class=\"_ _1\"></span>0 1.1 Cassa e di<span class=\"_ _0\"></span>sponibilit\u00e0 liquid<span class=\"_ _0\"></span>e: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s waed ha70\" id=\"_c3265449-faa5-476b-8794-06ba7c5de700\"><tr><td></td><td class=\"c x374 y32c2 w3c4 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c2 w3c5 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c3 w3c3 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Cassa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c3 w3c4 h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">88.001<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c3 w3c5 h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">83.370<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c4 w3c3 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Conti corre<span class=\"_ _0\"></span>nti e depositi<span class=\"_ _0\"></span> a vista pr<span class=\"_ _0\"></span>esso Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c4 w3c4 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">883.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c4 w3c5 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.521.338<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c5 w3c3 h5b3\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Conti corr<span class=\"_ _0\"></span>enti e depositi a<span class=\"_ _0\"></span> vista presso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c5 w3c4 h5b3\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">48.657<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c5 w3c5 h5b3\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">50.479<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32c6 w3c3 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x374 y32c6 w3c4 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.019.658<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c1 y32c6 w3c5 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.655.187<span class=\"ff7 fsb\"> </span></div></td></tr></table>Nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ell\u2019Attivo <span class=\"_ _3\"></span><span class=\"ff2\">- </span>10<span class=\"_ _1\"></span>.\u201dCassa <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>ponibilit\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>quide\u201d <span class=\"_ _3\"></span><span class=\"ff2\">- </span>risult<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rilevato <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>883 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di euro (e<span class=\"_ _0\"></span>x 1.521 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>uro) <span class=\"_ _0\"></span>relativo alla <span class=\"_ _2\"></span>liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _0\"></span>eccedente <span class=\"_ _0\"></span>rispetto all\u2019impegno <span class=\"_ _2\"></span>di mantenimento <span class=\"_ _0\"></span>della Riserva obbligatoria. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-743": {
   "value": "Sezione 2 - Attivit\u00e0<span class=\"_ _1\"></span> finanziar<span class=\"_ _1\"></span>ie valutate al fair value<span class=\"_ _1\"></span> con impatto a<span class=\"_ _1\"></span> conto ec<span class=\"_ _1\"></span>onomico<span class=\"_ _1\"></span> - vo<span class=\"_ _1\"></span>ce 20 2.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha71\" id=\"_32b4bd6d-bfcc-476f-b71f-8370b25f5bf4\"><tr><td class=\"c x27f y32c7 w3c6 h5c0\"><div class=\"t m0 x67 h2f y11ce ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x375 y32c8 w3cb h550\"><div class=\"t m0 x139 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y32c8 w3cc h550\"><div class=\"t m0 x98 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x375 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32c7 w3c7 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32c9 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32ca w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32ca w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ca w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cb w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cb w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cc w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cc w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cc w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cd w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cd w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cd w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ce w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.<span class=\"_ _0\"></span>C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">126<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32ce w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">128<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ce w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cf w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4. Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cf w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.1 Pronti contro<span class=\"_ _0\"></span> termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d1 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d1 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d2 w3ca h5b3\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d2 w3c7 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d2 w3c9 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d3 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32d4 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d4 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d4 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d4 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d4 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32d5 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d5 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d5 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d5 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d5 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y32d6 waef ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.2  connessi con<span class=\"_ _0\"></span> la fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d7 w3c7 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32d9 waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32da w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32da w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32db w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32db w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32dc w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32dc w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32dd waf1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.2 connessi co<span class=\"_ _0\"></span>n la fair valu<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32de w3c7 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32df waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32e0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e1 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32e1 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e1 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32e1 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e1 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e2 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.143<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e2 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e2 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e2 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e2 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"ff2 fs4\"> </span>L1= Livello 1 L2= Livello 2 L3= Livello 3 La voce 20 \u201cAttivit\u00e0 finanz<span class=\"_ _1\"></span>iarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d risulta composta da:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a) le attivit\u00e0 per cassa <span class=\"_ _1\"></span>destinate a finalit\u00e0 di negoziazione;<span class=\"_ _1\"></span> b) il valore positivo dei contratti<span class=\"_ _1\"></span> derivati posti in essere con finalit\u00e0 di negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> La variazione della voce \u201cA. Attivit\u00e0 per cas<span class=\"_ _1\"></span>sa\u201d deriva dall\u2019o<span class=\"_ _1\"></span>rdinario turnover sul portafoglio<span class=\"_ _1\"></span> di trading.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In particolare, l\u2019import<span class=\"_ _1\"></span>o indicato alla voce \u201cB. Strumenti derivati\u201d si rif<span class=\"_ _1\"></span>erisce prevalentemente al fair va<span class=\"_ _1\"></span>lue degli str<span class=\"_ _1\"></span>umenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>copertura, e al fair value dei contratti s<span class=\"_ _1\"></span>wap e outright che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _1\"></span> I criteri adottati per la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione degli strumenti f<span class=\"_ _1\"></span>inanziari nei tre liv<span class=\"_ _1\"></span>elli previsti dalla \u201cgerarchia<span class=\"_ _1\"></span> del fair value\u201d <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ripo<span class=\"_ _1\"></span>rtati <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>\u201cA.4 <span class=\"_ _3b\"> </span>Info<span class=\"_ _1\"></span>rmativa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3f\"> </span>fair <span class=\"_ _3b\"> </span>value\u201d <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>\u201cPolitiche<span class=\"_ _1\"></span> contabili\u201d della Nota integrati<span class=\"_ _1\"></span><span class=\"ff2\">va. </span>Tutti gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>tra le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>per negoziazione sono <span class=\"_ _2\"></span>valoriz<span class=\"_ _1\"></span>zati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>loro fair<span class=\"_ _0\"></span> value.<span class=\"_ _324\"> </span>2.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione per d<span class=\"_ _0\"></span>ebitori/emittenti/<span class=\"_ _0\"></span>contropa<span class=\"_ _0\"></span>rti <table class=\"s waf2 ha72\" id=\"_e4b6eb42-ba00-4a6f-be17-7dbd9792f908\"><tr><td class=\"c x27f y32e3 w3cd h2b0\"><div class=\"t m0 x67 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e3 w191 h2b0\"><div class=\"t m0 x9 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e3 w15c h2b0\"><div class=\"t m0 x1f3 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e4 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32e5 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e5 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e5 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e6 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e6 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e6 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e7 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e7 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e7 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e8 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e8 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e8 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e9 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e9 w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">209<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32e9 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ea w3cd h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ea w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ea w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32eb w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32eb w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32eb w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ec w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ec w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ec w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ed w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ed w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">543<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ed w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ee w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ee w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">215<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ee w15c h550\"><div class=\"t m0 xef h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">297<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32ef w3cd h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui:  imprese<span class=\"_ _0\"></span> di assicuraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ef w191 h5b3\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ef w15c h5b3\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f0 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f0 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.714<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f0 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.959<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f1 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altri emitte<span class=\"_ _0\"></span>nti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f1 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f1 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f2 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f2 w191 h550\"><div class=\"t m0 x85 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">126<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f2 w15c h550\"><div class=\"t m0 xef h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">128<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f3 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f3 w191 h550\"><div class=\"t m0 xf h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f3 w15c h550\"><div class=\"t m0 x43 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f4 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f4 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f4 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f5 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f5 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f5 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f6 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f6 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f6 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f7 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f7 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f7 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f8 w3cd h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f8 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f8 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f9 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f9 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f9 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fa w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fa w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fa w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fb w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fb w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fb w15c h550\"><div class=\"t m0 x137 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fc w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32fd w3cd h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Contropart<span class=\"_ _0\"></span>i centrali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fd w191 h5b3\"><div class=\"t m0 x85 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32fd w15c h5b3\"><div class=\"t m0 xef h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">682<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32fe w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fe w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.767<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fe w15c h550\"><div class=\"t m0 x137 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.013<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ff w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ff w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.084<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ff w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3300 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y3300 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.213<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y3300 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.898<span class=\"ff7 fsb\"> </span></div></td></tr></table>2.5 Altre attivit\u00e0 finanziarie o<span class=\"_ _0\"></span>bbligatoriamente valutate<span class=\"_ _0\"></span> al fair value: compos<span class=\"_ _0\"></span>izione m<span class=\"_ _1\"></span>erceologic<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span><table class=\"s waf3 ha73\" id=\"_0e4a6abb-5da1-4e42-a7bc-fe1290e561d8\"><tr><td class=\"c x27f y3301 w3d5 h307\"><div class=\"t m0 x5a h2f y20ad ff3 fs17 fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x37d y3302 w3d6 h265\"><div class=\"t m0 x1b h2f y1e05 ff3 fs17 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y3302 w3d6 h265\"><div class=\"t m0 x1b h2f y1e05 ff3 fs17 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x37d y3303 w3d1 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y3303 w12f h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3303 w198 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3303 w3d1 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y3303 w3d4 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3303 w3d3 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3304 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3304 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3304 w12f h5b5\"><div class=\"t m0 xa0 h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">31<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3304 w198 h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3304 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3304 w3d4 h5b5\"><div class=\"t m0 xa0 h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3304 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3305 w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3305 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3305 w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3305 w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3305 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3305 w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3305 w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3306 w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">1.2 Altri titoli di deb<span class=\"_ _0\"></span>ito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3306 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3306 w12f h5b5\"><div class=\"t m0 xa0 h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">31<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3306 w198 h5b5\"><div class=\"t m0 x2e h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3306 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3306 w3d4 h5b5\"><div class=\"t m0 xa0 h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3306 w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3307 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3307 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3307 w12f h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">481<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3307 w198 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3307 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3307 w3d4 h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3307 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3308 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3308 w3d1 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">43.740<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3308 w12f h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3308 w198 h5b5\"><div class=\"t m0 xee h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">144.874<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3308 w3d1 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">29.003<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3308 w3d4 h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3308 w3d3 h5b5\"><div class=\"t m0 xee h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">121.708<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3309 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3309 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3309 w12f h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3309 w198 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3309 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3309 w3d4 h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3309 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330a w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">4.1 Pronti contro termine<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y330a w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330a w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y330a w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330a w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330a w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y330a w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330b w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y330b w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330b w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y330b w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330b w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330b w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y330b w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x27f y330c w3d5 h5b5\"><div class=\"t m0 x55 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y330c w3d1 h5b5\"><div class=\"t m0 x46 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">43.740<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330c w12f h5b5\"><div class=\"t m0 x2e h2f y101 ff3 fs17 fc0 sc0 ls11a ws0\">512<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y330c w198 h5b5\"><div class=\"t m0 xee h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">145.437<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330c w3d1 h5b5\"><div class=\"t m0 x46 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">29.003<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330c w3d4 h5b5\"><div class=\"t m0 x2e h2f y101 ff3 fs17 fc0 sc0 ls11a ws0\">666<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y330c w3d3 h5b5\"><div class=\"t m0 xee h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">121.708<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1= Livello 1 L2= Livello 2 L3= Livello 3 La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAttivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quote di <span class=\"_ _29\"></span>OICR <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>destinate <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>finalit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>negoziazio<span class=\"_ _1\"></span>ne; <span class=\"_ _29\"></span>tali <span class=\"_ _3b\"></span>strumenti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>loro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>natura <span class=\"_ _3b\"></span>non <span class=\"_ _29\"></span>superano <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>SPPI <span class=\"_ _29\"></span>test (solely payments of principal and interests<span class=\"_ _1\"></span>) <span class=\"ff5\">previsto<span class=\"_ _1\"></span> dal principio IFRS9 \u201cStrumenti Finanziari<span class=\"_ _1\"></span>\u201d. <span class=\"_ _1\"></span></span> In par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _1\"></span>alla vo<span class=\"_ _1\"></span>ce \u201c3. <span class=\"_ _1\"></span>Quote <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>OICR\u201d, <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>iscritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote <span class=\"_ _1\"></span>dei fo<span class=\"_ _1\"></span>ndi chius<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sottoscritte ad <span class=\"_ _1\"></span>esito del <span class=\"_ _3\"></span>perfezionamento <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>essioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>performing <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>medesimi; <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>dei fondi <span class=\"_ _3\"></span>(livello<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _29\"></span>appl<span class=\"_ _1\"></span>icando <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>previste <span class=\"_ _29\"></span>dalla <span class=\"_ _3\"></span>banca<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>tale <span class=\"_ _29\"></span>tipologia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>strumenti finanziari.  Nel  corso  del <span class=\"_ _2c\"> </span>2024  si  son<span class=\"_ _0\"></span>o  perfezionate  cessioni  d<span class=\"_ _0\"></span>i  crediti  per <span class=\"_ _2c\"> </span>4<span class=\"_ _3\"></span>9.<span class=\"lsb\">846</span> <span class=\"_ _2c\"> </span>migliaia  di  Euro  nominali <span class=\"_ _2c\"> </span>con sottoscrizione di <span class=\"_ _2\"></span>quo<span class=\"_ _1\"></span>te di <span class=\"_ _0\"></span>Fondi Chiusi <span class=\"_ _0\"></span>per 29.<span class=\"lsb\">555</span> migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro, valutati <span class=\"_ _0\"></span>in coerenza con <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto previsto dalle policy di fair value di Gruppo<span class=\"_ _1\"></span> Si <span class=\"_ _3\"></span>segnala, <span class=\"_ _29\"></span>inoltre, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>\u201c3. <span class=\"_ _29\"></span>Quote <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>OICR<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>quo<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er 15.908 migliaia di euro relati<span class=\"_ _1\"></span>ve ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _3\"></span>  <span class=\"ff5\">\u2022 Planetarium Fund \u2013</span> Anthilia W<span class=\"_ _1\"></span>hite;  \u2022 Planetarium Fund \u2013<span class=\"ff2\"> Anthi<span class=\"_ _1\"></span>lia Yellow;  </span>\u2022 Anthilia Gap. <span class=\"ff2\"> </span>Nella sottovoce <span class=\"_ _1\"></span>\u201cTitoli <span class=\"_ _1\"></span>di c<span class=\"_ _1\"></span>apitale\u201d risult<span class=\"_ _1\"></span>a iscri<span class=\"_ _1\"></span>tto il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>della parte<span class=\"_ _1\"></span>cipazione <span class=\"_ _1\"></span>acquisita <span class=\"_ _1\"></span>in Yolo<span class=\"_ _1\"></span> Group <span class=\"_ _1\"></span>nel corso dell\u2019esercizio precedente.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>2.6 Altre atti<span class=\"_ _0\"></span>vit\u00e0 finanziarie obbl<span class=\"_ _0\"></span>igatoriamente <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value: compo<span class=\"_ _0\"></span>sizione per debitor<span class=\"_ _2\"></span>i/emittenti<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span><table class=\"s waf4 ha74\" id=\"_25a3de90-fc1c-43ff-a4ec-03fec2d6b16f\"><tr><td></td><td class=\"c x31a y330d w3da h5c8\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330d w3db h5c8\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330e w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.Titoli di capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y330e w3da h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">481<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330e w3db h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">634<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330f w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y330f w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330f w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3310 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: altre soci<span class=\"_ _0\"></span>et\u00e0 finanz<span class=\"_ _0\"></span>iarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3310 w3da h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">481<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x380 y3310 w3db h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3311 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: societ\u00e0<span class=\"_ _0\"></span> non finanziarie<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3311 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3311 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3312 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3312 w3da h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">594<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3312 w3db h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3313 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3313 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3313 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3314 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3314 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3314 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3315 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3315 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3315 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3316 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3316 w3da h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">594<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x380 y3316 w3db h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3317 w3d7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3317 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3317 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3318 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3318 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3318 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3319 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I<span class=\"_ _0\"></span>.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3319 w3da h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">188.614<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3319 w3db h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">150.711<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331a w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331a w3da h550\"><div class=\"t m0 x32 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331a w3db h550\"><div class=\"t m0 x32 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331b w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331b w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331b w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331c w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331c w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331c w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331d w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331d w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331d w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331e w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331e w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331e w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331f w3d7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331f w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331f w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3320 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3320 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3320 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3321 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3321 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3321 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3322 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3322 w3da h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">189.689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3322 w3db h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">151.377<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _1\"></span>Titoli <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>capitale\u201d <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>481 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferisce <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>Yolo Group di cui si fornis<span class=\"_ _1\"></span>ce ulteriore informativa nella sezione 7 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> Partecipaz<span class=\"_ _1\"></span>ioni.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _d5\"> </span>5   -   Derivati di copertu<span class=\"_ _1\"></span>ra   - <span class=\"_ _1\"></span>  voce 50  5.1 Derivati di cop<span class=\"_ _0\"></span>ertura: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di copert<span class=\"_ _0\"></span>ura e per livelli<table class=\"s wb48 ha84\" id=\"_ccd00205-f982-4154-80d4-4330d2d53f75\"><tr><td></td><td></td><td class=\"c x401 y33e3 w102 h594\"><div class=\"t m0 x13f h2f y843 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a2 y33e3 w102 h594\"><div class=\"t m0 x13f h2f y843 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x401 y33e4 w199 h550\"><div class=\"t m0 x25 h2f yf55 ff3 fse fc0 sc0 lsa5 ws0\">FV<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a7 y33e5 w3b0 h5c8\"><div class=\"t m0 x3a h2f y2127 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a2 y33e4 w100 h550\"><div class=\"t m0 x25 h2f yf55 ff3 fse fc0 sc0 lsa5 ws0\">FV<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x402 y33e5 w389 h5c8\"><div class=\"t m0 x3a h2f y2127 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x401 y33e5 w34a h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y33e5 w3e5 h550\"><div class=\"t m0 x24 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3cb y33e5 w34f h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a2 y33e5 w349 h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3a3 y33e5 w42d h550\"><div class=\"t m0 x24 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x403 y33e5 w34a h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33e6 w42e h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x377 y33e6 w3e5 h550\"><div class=\"t m0 x26 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">12.578 </div></td><td></td><td class=\"c x3a7 y33e6 w3b0 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">420.000 </div></td><td></td><td class=\"c x3a3 y33e6 w42d h550\"><div class=\"t m0 x26 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">21.431 </div></td><td class=\"c x403 y33e6 w34a h550\"><div class=\"t m0 x20 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y33e6 w389 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">445.000 </div></td></tr><tr><td class=\"c x27f y33e7 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1) Fair Value<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e7 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e7 w3e5 h550\"><div class=\"t m0 x26 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e7 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e7 w3b0 h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">420.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e7 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e7 w42d h550\"><div class=\"t m0 x26 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">21.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e7 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e7 w389 h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">445.000<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33e8 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2) Flussi Finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e8 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e8 w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e8 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e8 w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e8 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e8 w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e8 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e8 w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33e9 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3) Investiment<span class=\"_ _0\"></span>i esteri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e9 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e9 w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e9 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e9 w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e9 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e9 w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e9 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e9 w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ea w42e h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33eb w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1) Fair Value<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33eb w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33eb w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33eb w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33eb w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33eb w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33eb w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33eb w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33eb w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ec w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2) Flussi Finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33ec w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33ec w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33ec w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33ec w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33ec w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33ec w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33ec w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33ec w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ed w42e h550\"><div class=\"t m0 x3a h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33ed w34a h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33ed w3e5 h550\"><div class=\"t m0 x26 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33ed w34f h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33ed w3b0 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">420.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33ed w349 h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33ed w42d h550\"><div class=\"t m0 x26 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">21.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33ed w34a h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33ed w389 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">445.000<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span>VN = Valore no<span class=\"_ _0\"></span>zionale<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Il Banco Desio ha posto in essere una strat<span class=\"_ _1\"></span>egia di copertura del propr<span class=\"_ _1\"></span>io attivo.<span class=\"_ _324\"> </span>In particolare, la voce accoglie:<span class=\"_ _324\"> </span>\u2022 <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _2d\"> </span>value <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span><span class=\"ff2\">finanziari <span class=\"_ _2d\"> </span>derivati <span class=\"_ _2d\"> </span>posti <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2d\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span></span>finanziarie classificate nel portafo<span class=\"_ _1\"></span>glio held to collect (copertura di tipo f<span class=\"_ _1\"></span>air value hedge);<span class=\"_ _324\"> </span>\u2022 <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>value <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>derivati <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>copertura <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>oscillaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span>mercato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>utui <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>status creditiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>Bonis conclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la clientela <span class=\"_ _3\"></span>al fi<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span>porre <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3d\"> </span>un <span class=\"_ _40\"> </span>\u201chedge <span class=\"_ _40\"> </span>accounting\u201d <span class=\"_ _40\"> </span>secondo <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>approccio <span class=\"_ _40\"> </span>definito <span class=\"_ _40\"> </span>Macro <span class=\"_ _40\"> </span>Fair <span class=\"_ _3d\"> </span>Value <span class=\"_ _40\"> </span>Hedge<span class=\"_ _324\"> </span>dinamico.<span class=\"_ _324\"> </span>Si <span class=\"_ _1\"></span>evidenzia, <span class=\"_ _1\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partire <span class=\"_ _3\"></span>dal 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha aderito <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>servizio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Cl<span class=\"_ _0\"></span>earing <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>tasso  individuando  la  controparte  centrale  (Eurex  Clearing)  per  la  compensazione  di <span class=\"_ _2c\"> </span>operaz<span class=\"_ _1\"></span>ioni  in<span class=\"_ _324\"> </span>derivati.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _238\"> </span>2<span class=\"_ _1\"></span>   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie di negozia<span class=\"_ _1\"></span>zione   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce   20<span class=\"_ _324\"> </span><span class=\"ff2 fs3\"> </span>2.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di nego<span class=\"_ _0\"></span>ziazione: compo<span class=\"_ _0\"></span>sizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s wc06 haa9\" id=\"_77487f50-2110-47c8-b374-84d413543ce5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x51b y35e7 w4e2 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x51c y35e7 w4e3 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x51d y35e8 w4d9 h645\"><div class=\"t m0 x67 h2f y2148 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35e8 w4e0 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x51e y35e9 w4e4 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51f y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td><td class=\"c x51c y35e8 w4e1 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x520 y35e9 w4e5 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x521 y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x522 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x523 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x51e y35e8 w4db h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x524 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35e8 w34d h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x520 y35e8 w4d1 h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x526 y35e8 w4df h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x527 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x51d y35ec w381 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Passivit\u00e0 p<span class=\"_ _0\"></span>er cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y35ed w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ed w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ed w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ed w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ed w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ed w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ed w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ed w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ed w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ee w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ee w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ee w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ee w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ee w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ee w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ee w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ee w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ee w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ef w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ef w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ef w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ef w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ef w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ef w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ef w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ef w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ef w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f0 w381 h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1 Obbligaz<span class=\"_ _0\"></span>ioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f0 w4e0 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f0 w4db h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f0 w34d h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f0 w3e8 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f0 w4e1 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f0 w4d1 h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f0 w4df h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f0 w3e5 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f1 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.1 Strutturat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f1 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f1 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f1 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f1 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f1 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f1 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f1 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f2 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.2 Altre o<span class=\"_ _0\"></span>bbligazioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f2 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f2 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f2 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f2 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f2 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f2 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f2 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f3 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri tito<span class=\"_ _0\"></span>li<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f3 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f3 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f3 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f3 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f3 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f3 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f3 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f4 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.1 Strutturat<span class=\"_ _0\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f4 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f4 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f4 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f4 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f4 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f4 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f4 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f4 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f5 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f5 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f5 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f5 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f5 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f5 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f5 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f5 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f5 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x52b y35f7 wc09 haaa\"><div class=\"t m0 x52a h2f y35f6 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x52c y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52d y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52e y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52f y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x530 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x531 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x532 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x533 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x534 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x535 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x51d y35f9 w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35f9 w4e0 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35f9 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35f9 w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f9 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35f9 w4e1 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35f9 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f9 w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35f9 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fa w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fa w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fa w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35fa w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fa w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fa w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fa w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fa w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35fa w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fb w381 h27e\"><div class=\"t m0 x3a h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">1.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fb w4e0 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fb w4db h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fb w34d h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fb w3e8 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fb w4e1 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fb w4d1 h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fb w4df h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fb w3e5 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fc w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fc w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fc w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fc w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fc w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fc w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fc w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fc w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fc w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fd w381 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fd w4e0 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fd w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fd w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fd w3e8 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fd w4e1 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fd w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fd w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fd w3e5 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fe w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fe w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fe w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fe w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fe w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fe w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fe w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fe w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fe w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ff w381 h648\"><div class=\"t m0 x3a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">2.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35ff w4e0 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35ff w4db h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ff w34d h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ff w3e8 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35ff w4e1 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35ff w4d1 h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ff w4df h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ff w3e5 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3600 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3600 w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3600 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3600 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3600 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3600 w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3600 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3600 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y3600 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3601 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3601 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3601 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3601 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3601 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3601 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3601 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3601 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3601 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3602 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3602 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3602 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3602 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3602 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3602 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3602 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3602 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3602 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span> VN = Valore nom<span class=\"_ _0\"></span>inale o noz<span class=\"_ _0\"></span>ionale<span class=\"_ _324\"> </span> L1 = Livello 1<span class=\"_ _324\"> </span> L2 = Livello 2<span class=\"_ _324\"> </span> L3 = Livello 3<span class=\"_ _324\"> </span> Fair  Value  *<span class=\"_ _0\"></span>  =  Fair  value  cal<span class=\"_ _0\"></span>colato  escludend<span class=\"_ _0\"></span>o  le  variazio<span class=\"_ _0\"></span>ni  di  valore  dovut<span class=\"_ _0\"></span>e  al  cambiam<span class=\"_ _0\"></span>ento  del  merit<span class=\"_ _0\"></span>o <span class=\"_ _46\"> </span>creditizio<span class=\"_ _324\"> </span> dell\u2019emittent<span class=\"_ _0\"></span>e rispetto alla da<span class=\"_ _0\"></span>ta di emiss<span class=\"_ _0\"></span>ione<span class=\"_ _324\"> </span><span class=\"ff6\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne\u201d si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferisce s<span class=\"_ _1\"></span>ostanzialmente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue negativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli<span class=\"_ _324\"> </span> strumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura, <span class=\"_ _1\"></span>e al<span class=\"_ _324\"> </span> fair value dei contratti swap e out<span class=\"_ _1\"></span>right che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _324\"> </span> 2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span> 2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: debiti strutturati<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti, tra le passivit\u00e0 finanziarie di negoziaz<span class=\"_ _1\"></span>ione, debiti strutturati.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _d5\"> </span>4   -   Derivati di copertu<span class=\"_ _1\"></span>ra   - <span class=\"_ _1\"></span>  voce 40<span class=\"_ _1\"></span> 4.1 Derivati di cop<span class=\"_ _0\"></span>ertura: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di coper<span class=\"_ _0\"></span>tura e per li<span class=\"_ _0\"></span>velli <table class=\"s wc0b haab\" id=\"_7d0ccd16-4cc9-450b-84d4-bafda508a6ec\"><tr><td></td><td></td><td class=\"c x536 y3603 w4ee h5ce\"><div class=\"t m0 x131 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3603 w4f0 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x538 y3603 w457 h5ce\"><div class=\"t m0 x46 h2f y216c ff3 fs10 fc0 sc0 ls9e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x539 y3603 w338 h5ce\"><div class=\"t m0 x131 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3603 w4f1 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x53a y3603 w4f2 h5ce\"><div class=\"t m0 x1f h2f y216c ff3 fs10 fc0 sc0 ls9e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x536 y3604 w4f3 h641\"><div class=\"t m0 x46 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x537 y3604 w4f4 h641\"><div class=\"t m0 x31 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c9 y3604 w4f5 h641\"><div class=\"t m0 x8 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y3604 w457 h641\"><div class=\"t m0 x30 h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3604 w182 h641\"><div class=\"t m0 x46 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y3604 w370 h641\"><div class=\"t m0 x31 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3a4 y3604 w4f6 h641\"><div class=\"t m0 x8 h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3604 w4f2 h641\"><div class=\"t m0 x4d h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3605 w4ed h5ce\"><div class=\"t m0 x67 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">A. Derivati finanziar<span class=\"_ _1\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3605 w4ee h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3605 w36f h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3605 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3605 w4ef h5ce\"><div class=\"t m0 x47 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3605 w338 h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3605 w36f h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3605 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3605 w4ec h5ce\"><div class=\"t m0 x20 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr><tr><td class=\"c x27f y3606 w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">1) Fair value <span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3606 w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3606 w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3606 w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3606 w4ef h307\"><div class=\"t m0 x47 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3606 w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3606 w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3606 w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3606 w4ec h307\"><div class=\"t m0 x20 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr><tr><td class=\"c x27f y3607 w4ed h5ce\"><div class=\"t m0 x30 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">2) Flussi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3607 w4ee h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3607 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3607 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3607 w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3607 w338 h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3607 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3607 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3607 w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3608 w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">3) Investimenti este<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3608 w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3608 w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3608 w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3608 w4ef h307\"><div class=\"t m0 x23 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3608 w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3608 w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3608 w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3608 w4ec h307\"><div class=\"t m0 x28 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3609 w4ed h5ce\"><div class=\"t m0 x67 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3609 w4ee h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3609 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3609 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3609 w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3609 w338 h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3609 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3609 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3609 w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y360a w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">1) Fair value <span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y360a w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360a w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360a w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360a w4ef h307\"><div class=\"t m0 x23 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360a w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360a w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360a w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360a w4ec h307\"><div class=\"t m0 x28 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y360b w4ed h5ce\"><div class=\"t m0 x30 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">2) Flussi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y360b w4ee h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360b w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360b w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360b w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360b w338 h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360b w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360b w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360b w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x27f y360c w4ed h307\"><div class=\"t m0 x188 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x536 y360c w4ee h307\"><div class=\"t m0 x22 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360c w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360c w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360c w4ef h307\"><div class=\"t m0 x47 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360c w338 h307\"><div class=\"t m0 x22 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360c w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360c w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360c w4ec h307\"><div class=\"t m0 x20 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr></table>Legenda VN = Valore no<span class=\"_ _0\"></span>zionale L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 Banco Desio ha posto in essere una strategia di copertur<span class=\"_ _1\"></span>a del proprio attivo<span class=\"_ _1\"></span>. La voce accoglie: <span class=\"_ _1\"></span> \u2022 il fair value degli strumenti finanziari derivati posti in essere a copertura del rischio tasso di titoli di debito a tasso fisso classificati nel port<span class=\"_ _1\"></span>afoglio held to collect (copertura di tip<span class=\"_ _1\"></span>o fair value hedge); <span class=\"_ _3\"></span> \u2022 <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>value <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>derivati <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>copertura <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>oscillaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di mercato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>utui <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>status creditiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>Bonis conclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la clientela <span class=\"_ _3\"></span>al fi<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i porre <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3d\"> </span>un <span class=\"_ _40\"> </span>\u201chedge <span class=\"_ _40\"> </span>accounting\u201d <span class=\"_ _40\"> </span>secondo <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>approccio <span class=\"_ _40\"> </span>definito <span class=\"_ _40\"> </span>Macro <span class=\"_ _40\"> </span>Fair <span class=\"_ _3d\"> </span>Value <span class=\"_ _40\"> </span>Hedge dinamico.  Si <span class=\"_ _3\"></span>evidenzia, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dall\u2019anno <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>aderito <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Clearing <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>derivati OTC di <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o individuando <span class=\"_ _0\"></span>la controparte <span class=\"_ _0\"></span>centrale (Eurex <span class=\"_ _2\"></span>Clearin<span class=\"_ _1\"></span>g) per <span class=\"_ _0\"></span>la compensazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>operazioni in derivati.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-735": {
   "value": "Sezione 2 - Attivit\u00e0<span class=\"_ _1\"></span> finanziar<span class=\"_ _1\"></span>ie valutate al fair value<span class=\"_ _1\"></span> con impatto a<span class=\"_ _1\"></span> conto ec<span class=\"_ _1\"></span>onomico<span class=\"_ _1\"></span> - vo<span class=\"_ _1\"></span>ce 20 2.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha71\" id=\"_32b4bd6d-bfcc-476f-b71f-8370b25f5bf4\"><tr><td class=\"c x27f y32c7 w3c6 h5c0\"><div class=\"t m0 x67 h2f y11ce ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x375 y32c8 w3cb h550\"><div class=\"t m0 x139 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y32c8 w3cc h550\"><div class=\"t m0 x98 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x375 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32c7 w3c7 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32c9 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32ca w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32ca w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ca w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cb w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cb w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cc w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cc w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cc w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cd w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cd w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cd w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ce w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.<span class=\"_ _0\"></span>C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">126<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32ce w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">128<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ce w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cf w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4. Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cf w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.1 Pronti contro<span class=\"_ _0\"></span> termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d1 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d1 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d2 w3ca h5b3\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d2 w3c7 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d2 w3c9 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d3 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32d4 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d4 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d4 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d4 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d4 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32d5 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d5 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d5 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d5 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d5 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y32d6 waef ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.2  connessi con<span class=\"_ _0\"></span> la fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d7 w3c7 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32d9 waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32da w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32da w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32db w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32db w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32dc w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32dc w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32dd waf1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.2 connessi co<span class=\"_ _0\"></span>n la fair valu<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32de w3c7 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32df waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32e0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e1 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32e1 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e1 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32e1 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e1 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e2 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.143<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e2 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e2 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e2 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e2 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"ff2 fs4\"> </span>L1= Livello 1 L2= Livello 2 L3= Livello 3 La voce 20 \u201cAttivit\u00e0 finanz<span class=\"_ _1\"></span>iarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d risulta composta da:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a) le attivit\u00e0 per cassa <span class=\"_ _1\"></span>destinate a finalit\u00e0 di negoziazione;<span class=\"_ _1\"></span> b) il valore positivo dei contratti<span class=\"_ _1\"></span> derivati posti in essere con finalit\u00e0 di negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> La variazione della voce \u201cA. Attivit\u00e0 per cas<span class=\"_ _1\"></span>sa\u201d deriva dall\u2019o<span class=\"_ _1\"></span>rdinario turnover sul portafoglio<span class=\"_ _1\"></span> di trading.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In particolare, l\u2019import<span class=\"_ _1\"></span>o indicato alla voce \u201cB. Strumenti derivati\u201d si rif<span class=\"_ _1\"></span>erisce prevalentemente al fair va<span class=\"_ _1\"></span>lue degli str<span class=\"_ _1\"></span>umenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>copertura, e al fair value dei contratti s<span class=\"_ _1\"></span>wap e outright che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _1\"></span> I criteri adottati per la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione degli strumenti f<span class=\"_ _1\"></span>inanziari nei tre liv<span class=\"_ _1\"></span>elli previsti dalla \u201cgerarchia<span class=\"_ _1\"></span> del fair value\u201d <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ripo<span class=\"_ _1\"></span>rtati <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>\u201cA.4 <span class=\"_ _3b\"> </span>Info<span class=\"_ _1\"></span>rmativa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3f\"> </span>fair <span class=\"_ _3b\"> </span>value\u201d <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>\u201cPolitiche<span class=\"_ _1\"></span> contabili\u201d della Nota integrati<span class=\"_ _1\"></span><span class=\"ff2\">va. </span>Tutti gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>tra le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>per negoziazione sono <span class=\"_ _2\"></span>valoriz<span class=\"_ _1\"></span>zati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>loro fair<span class=\"_ _0\"></span> value.<span class=\"_ _324\"> </span>2.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione per d<span class=\"_ _0\"></span>ebitori/emittenti/<span class=\"_ _0\"></span>contropa<span class=\"_ _0\"></span>rti <table class=\"s waf2 ha72\" id=\"_e4b6eb42-ba00-4a6f-be17-7dbd9792f908\"><tr><td class=\"c x27f y32e3 w3cd h2b0\"><div class=\"t m0 x67 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e3 w191 h2b0\"><div class=\"t m0 x9 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e3 w15c h2b0\"><div class=\"t m0 x1f3 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e4 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32e5 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e5 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e5 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e6 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e6 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e6 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e7 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e7 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e7 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e8 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e8 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e8 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e9 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e9 w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">209<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32e9 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ea w3cd h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ea w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ea w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32eb w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32eb w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32eb w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ec w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ec w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ec w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ed w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ed w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">543<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ed w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ee w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ee w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">215<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ee w15c h550\"><div class=\"t m0 xef h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">297<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32ef w3cd h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui:  imprese<span class=\"_ _0\"></span> di assicuraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ef w191 h5b3\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ef w15c h5b3\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f0 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f0 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.714<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f0 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.959<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f1 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altri emitte<span class=\"_ _0\"></span>nti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f1 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f1 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f2 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f2 w191 h550\"><div class=\"t m0 x85 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">126<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f2 w15c h550\"><div class=\"t m0 xef h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">128<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f3 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f3 w191 h550\"><div class=\"t m0 xf h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f3 w15c h550\"><div class=\"t m0 x43 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f4 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f4 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f4 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f5 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f5 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f5 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f6 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f6 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f6 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f7 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f7 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f7 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f8 w3cd h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f8 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f8 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f9 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f9 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f9 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fa w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fa w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fa w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fb w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fb w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fb w15c h550\"><div class=\"t m0 x137 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fc w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32fd w3cd h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Contropart<span class=\"_ _0\"></span>i centrali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fd w191 h5b3\"><div class=\"t m0 x85 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32fd w15c h5b3\"><div class=\"t m0 xef h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">682<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32fe w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fe w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.767<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fe w15c h550\"><div class=\"t m0 x137 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.013<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ff w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ff w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.084<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ff w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3300 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y3300 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.213<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y3300 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.898<span class=\"ff7 fsb\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-698": {
   "value": "Sezione 2 - Attivit\u00e0<span class=\"_ _1\"></span> finanziar<span class=\"_ _1\"></span>ie valutate al fair value<span class=\"_ _1\"></span> con impatto a<span class=\"_ _1\"></span> conto ec<span class=\"_ _1\"></span>onomico<span class=\"_ _1\"></span> - vo<span class=\"_ _1\"></span>ce 20 2.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha71\" id=\"_32b4bd6d-bfcc-476f-b71f-8370b25f5bf4\"><tr><td class=\"c x27f y32c7 w3c6 h5c0\"><div class=\"t m0 x67 h2f y11ce ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x375 y32c8 w3cb h550\"><div class=\"t m0 x139 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y32c8 w3cc h550\"><div class=\"t m0 x98 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x375 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32c7 w3c7 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32c9 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32ca w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32ca w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ca w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cb w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cb w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cc w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cc w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cc w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cd w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cd w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cd w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ce w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.<span class=\"_ _0\"></span>C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">126<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32ce w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">128<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ce w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cf w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4. Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cf w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.1 Pronti contro<span class=\"_ _0\"></span> termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d1 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d1 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d2 w3ca h5b3\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d2 w3c7 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d2 w3c9 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d3 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32d4 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d4 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d4 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d4 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d4 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32d5 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d5 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d5 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d5 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d5 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y32d6 waef ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.2  connessi con<span class=\"_ _0\"></span> la fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d7 w3c7 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32d9 waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32da w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32da w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32db w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32db w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32dc w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32dc w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32dd waf1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.2 connessi co<span class=\"_ _0\"></span>n la fair valu<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32de w3c7 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32df waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32e0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e1 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32e1 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e1 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32e1 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e1 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e2 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.143<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e2 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e2 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e2 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e2 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"ff2 fs4\"> </span>L1= Livello 1 L2= Livello 2 L3= Livello 3 La voce 20 \u201cAttivit\u00e0 finanz<span class=\"_ _1\"></span>iarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d risulta composta da:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a) le attivit\u00e0 per cassa <span class=\"_ _1\"></span>destinate a finalit\u00e0 di negoziazione;<span class=\"_ _1\"></span> b) il valore positivo dei contratti<span class=\"_ _1\"></span> derivati posti in essere con finalit\u00e0 di negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> La variazione della voce \u201cA. Attivit\u00e0 per cas<span class=\"_ _1\"></span>sa\u201d deriva dall\u2019o<span class=\"_ _1\"></span>rdinario turnover sul portafoglio<span class=\"_ _1\"></span> di trading.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In particolare, l\u2019import<span class=\"_ _1\"></span>o indicato alla voce \u201cB. Strumenti derivati\u201d si rif<span class=\"_ _1\"></span>erisce prevalentemente al fair va<span class=\"_ _1\"></span>lue degli str<span class=\"_ _1\"></span>umenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>copertura, e al fair value dei contratti s<span class=\"_ _1\"></span>wap e outright che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _1\"></span> I criteri adottati per la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione degli strumenti f<span class=\"_ _1\"></span>inanziari nei tre liv<span class=\"_ _1\"></span>elli previsti dalla \u201cgerarchia<span class=\"_ _1\"></span> del fair value\u201d <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ripo<span class=\"_ _1\"></span>rtati <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>\u201cA.4 <span class=\"_ _3b\"> </span>Info<span class=\"_ _1\"></span>rmativa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3f\"> </span>fair <span class=\"_ _3b\"> </span>value\u201d <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>\u201cPolitiche<span class=\"_ _1\"></span> contabili\u201d della Nota integrati<span class=\"_ _1\"></span><span class=\"ff2\">va. </span>Tutti gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>tra le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>per negoziazione sono <span class=\"_ _2\"></span>valoriz<span class=\"_ _1\"></span>zati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>loro fair<span class=\"_ _0\"></span> value.<span class=\"_ _324\"> </span>2.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione per d<span class=\"_ _0\"></span>ebitori/emittenti/<span class=\"_ _0\"></span>contropa<span class=\"_ _0\"></span>rti <table class=\"s waf2 ha72\" id=\"_e4b6eb42-ba00-4a6f-be17-7dbd9792f908\"><tr><td class=\"c x27f y32e3 w3cd h2b0\"><div class=\"t m0 x67 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e3 w191 h2b0\"><div class=\"t m0 x9 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e3 w15c h2b0\"><div class=\"t m0 x1f3 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e4 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32e5 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e5 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e5 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e6 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e6 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e6 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e7 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e7 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e7 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e8 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e8 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e8 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e9 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e9 w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">209<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32e9 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ea w3cd h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ea w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ea w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32eb w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32eb w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32eb w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ec w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ec w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ec w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ed w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ed w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">543<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ed w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ee w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ee w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">215<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ee w15c h550\"><div class=\"t m0 xef h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">297<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32ef w3cd h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui:  imprese<span class=\"_ _0\"></span> di assicuraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ef w191 h5b3\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ef w15c h5b3\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f0 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f0 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.714<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f0 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.959<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f1 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altri emitte<span class=\"_ _0\"></span>nti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f1 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f1 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f2 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f2 w191 h550\"><div class=\"t m0 x85 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">126<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f2 w15c h550\"><div class=\"t m0 xef h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">128<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f3 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f3 w191 h550\"><div class=\"t m0 xf h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f3 w15c h550\"><div class=\"t m0 x43 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f4 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f4 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f4 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f5 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f5 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f5 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f6 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f6 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f6 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f7 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f7 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f7 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f8 w3cd h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f8 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f8 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f9 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f9 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f9 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fa w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fa w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fa w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fb w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fb w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fb w15c h550\"><div class=\"t m0 x137 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fc w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32fd w3cd h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Contropart<span class=\"_ _0\"></span>i centrali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fd w191 h5b3\"><div class=\"t m0 x85 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32fd w15c h5b3\"><div class=\"t m0 xef h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">682<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32fe w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fe w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.767<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fe w15c h550\"><div class=\"t m0 x137 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.013<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ff w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ff w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.084<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ff w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3300 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y3300 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.213<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y3300 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.898<span class=\"ff7 fsb\"> </span></div></td></tr></table>Sezione <span class=\"_ _d5\"> </span>5   -   Derivati di copertu<span class=\"_ _1\"></span>ra   - <span class=\"_ _1\"></span>  voce 50  <span class=\"_ _1\"></span> 5.1 Derivati di cop<span class=\"_ _0\"></span>ertura: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di copert<span class=\"_ _0\"></span>ura e per livelli<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span><table class=\"s wb48 ha84\" id=\"_ccd00205-f982-4154-80d4-4330d2d53f75\"><tr><td></td><td></td><td class=\"c x401 y33e3 w102 h594\"><div class=\"t m0 x13f h2f y843 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a2 y33e3 w102 h594\"><div class=\"t m0 x13f h2f y843 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x401 y33e4 w199 h550\"><div class=\"t m0 x25 h2f yf55 ff3 fse fc0 sc0 lsa5 ws0\">FV<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a7 y33e5 w3b0 h5c8\"><div class=\"t m0 x3a h2f y2127 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a2 y33e4 w100 h550\"><div class=\"t m0 x25 h2f yf55 ff3 fse fc0 sc0 lsa5 ws0\">FV<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x402 y33e5 w389 h5c8\"><div class=\"t m0 x3a h2f y2127 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x401 y33e5 w34a h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y33e5 w3e5 h550\"><div class=\"t m0 x24 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3cb y33e5 w34f h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3a2 y33e5 w349 h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3a3 y33e5 w42d h550\"><div class=\"t m0 x24 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x403 y33e5 w34a h550\"><div class=\"t m0 x27 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33e6 w42e h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x377 y33e6 w3e5 h550\"><div class=\"t m0 x26 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">12.578 </div></td><td></td><td class=\"c x3a7 y33e6 w3b0 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">420.000 </div></td><td></td><td class=\"c x3a3 y33e6 w42d h550\"><div class=\"t m0 x26 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">21.431 </div></td><td class=\"c x403 y33e6 w34a h550\"><div class=\"t m0 x20 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y33e6 w389 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">445.000 </div></td></tr><tr><td class=\"c x27f y33e7 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1) Fair Value<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e7 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e7 w3e5 h550\"><div class=\"t m0 x26 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e7 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e7 w3b0 h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">420.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e7 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e7 w42d h550\"><div class=\"t m0 x26 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">21.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e7 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e7 w389 h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">445.000<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33e8 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2) Flussi Finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e8 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e8 w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e8 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e8 w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e8 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e8 w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e8 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e8 w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33e9 w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3) Investiment<span class=\"_ _0\"></span>i esteri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33e9 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33e9 w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33e9 w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33e9 w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33e9 w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33e9 w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33e9 w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33e9 w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ea w42e h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33eb w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1) Fair Value<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33eb w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33eb w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33eb w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33eb w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33eb w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33eb w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33eb w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33eb w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ec w42e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2) Flussi Finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33ec w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33ec w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33ec w34f h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33ec w3b0 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33ec w349 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33ec w42d h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33ec w34a h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33ec w389 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ed w42e h550\"><div class=\"t m0 x3a h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x401 y33ed w34a h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33ed w3e5 h550\"><div class=\"t m0 x26 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y33ed w34f h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y33ed w3b0 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">420.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a2 y33ed w349 h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a3 y33ed w42d h550\"><div class=\"t m0 x26 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">21.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y33ed w34a h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x402 y33ed w389 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">445.000<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span> VN = Valore no<span class=\"_ _0\"></span>zionale<span class=\"_ _324\"> </span> L1 = Livello 1<span class=\"_ _324\"> </span> L2 = Livello 2<span class=\"_ _324\"> </span> L3 = Livello 3<span class=\"_ _324\"> </span> Il Banco Desio ha posto in essere una strat<span class=\"_ _1\"></span>egia di copertura del propr<span class=\"_ _1\"></span>io attivo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In particolare, la voce accoglie:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022 <span class=\"_ _2d\"> </span>il <span class=\"_ _3f\"> </span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _2d\"> </span>value <span class=\"_ _2d\"> </span>degli <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>trumenti <span class=\"_ _2d\"> </span><span class=\"ff2\">finanziari <span class=\"_ _2d\"> </span>derivati <span class=\"_ _2d\"> </span>posti <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>copertura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2d\"> </span>tasso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>finanziarie classificate nel portafo<span class=\"_ _1\"></span>glio held to collect (copertura di tipo f<span class=\"_ _1\"></span>air value hedge);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022 <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>value <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>derivati <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>copertura <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>oscillaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span> mercato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>utui <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>status creditiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>Bonis conclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la clientela <span class=\"_ _3\"></span>al fi<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span> porre <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3d\"> </span>un <span class=\"_ _40\"> </span>\u201chedge <span class=\"_ _40\"> </span>accounting\u201d <span class=\"_ _40\"> </span>secondo <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>approccio <span class=\"_ _40\"> </span>definito <span class=\"_ _40\"> </span>Macro <span class=\"_ _40\"> </span>Fair <span class=\"_ _3d\"> </span>Value <span class=\"_ _40\"> </span>Hedge<span class=\"_ _324\"> </span> dinamico.<span class=\"_ _324\"> </span> Si <span class=\"_ _1\"></span>evidenzia, <span class=\"_ _1\"></span>inolt<span class=\"_ _1\"></span>re, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>partire <span class=\"_ _3\"></span>dal 20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha aderito <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>servizio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Cl<span class=\"_ _0\"></span>earing <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>derivati <span class=\"_ _1\"></span>OTC <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> tasso  individuando  la  controparte  centrale  (Eurex  Clearing)  per  la  compensazione  di <span class=\"_ _2c\"> </span>operaz<span class=\"_ _1\"></span>ioni  in<span class=\"_ _324\"> </span> derivati.<span class=\"_ _324\"> </span> 5.2 Derivati di <span class=\"_ _0\"></span>copertura: co<span class=\"_ _0\"></span>mposizione per portafogli <span class=\"_ _0\"></span>coperti e <span class=\"_ _0\"></span>per tipologia di <span class=\"_ _0\"></span>copertura <span class=\"_ _0\"></span>(valore di bil<span class=\"_ _0\"></span>ancio)<span class=\"ff7 fsb\"> </span><table class=\"s wb49 ha85\" id=\"_4128ae13-44b6-4f2e-ada9-cd00c1893160\"><tr><td></td><td></td><td></td><td></td><td class=\"c x404 y33ee w435 h5f2\"><div class=\"t m0 xf0 h2f y21ac ff3 fsf fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x405 y33ef wb4a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Flussi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x406 y33f0 wb07 ha6b\" colspan=\"2\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">finanziari<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33f1 w12b h5f1\"><div class=\"t m0 x67 h2f y11b8 ff3 fsf fc0 sc0 ls0 ws0\">Operazioni/Tipo di copertura<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x404 y33f2 w437 h5f2\"><div class=\"t m0 x3d h2f y21ac ff3 fsf fc0 sc0 ls0 ws0\">Specifica<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ae y33f3 wb4b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Investim.<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x286 y33f4 wb4c ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">esteri<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x407 y33f5 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td class=\"c x408 y33f5 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x409 y33f5 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40a y33f5 wb07 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40b y33f5 wb4d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">pi\u00f9<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x40c y33f6 wb01 ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">tasso<span class=\"_ _324\"> </span></div></td><td class=\"c x40d y33f6 wb4e ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">cambio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40e y33f6 wb08 ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x40f y33f6 wb4f ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">prezzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x410 y33f6 wb01 ha6b\"><div class=\"t m0 x23f h2f y3364 ff3 fsf fc0 sc0 ls0 ws0\">rischi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y33f7 wb50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie valutate al fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x404 y33f8 w36f h588\"><div class=\"t m0 xa8 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33f8 w42f h588\"><div class=\"t m0 xa0 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33f8 w326 h588\"><div class=\"t m0 x8f h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33f8 w430 h588\"><div class=\"t m0 x151 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y33f8 w3f6 h588\"><div class=\"t m0 x46 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33f8 w431 h588\"><div class=\"t m0 x8 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y33f8 w433 h588\"><div class=\"t m0 x4b h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33f8 w432 h588\"><div class=\"t m0 x27 h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y33f8 w434 h588\"><div class=\"t m0 x2b h2f y1deb ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y33f9 wb51 ha5c\"><div class=\"t m0 x23f h2f y3364 ff2 fsf fc0 sc0 ls0 ws0\">impatto sulla redditivit\u00e0 complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y33fa wb52 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie valutate al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x404 y33fb w36f h5f4\"><div class=\"t m0 x131 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33fb w42f h5f4\"><div class=\"t m0 xa0 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33fb w326 h5f4\"><div class=\"t m0 x8f h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x412 y33fb w430 h5f4\"><div class=\"t m0 x2b h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y33fb w3f6 h5f4\"><div class=\"t m0 x46 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33fb w431 h5f4\"><div class=\"t m0 x8 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y33fb w433 h5f4\"><div class=\"t m0 x4b h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33fb w432 h5f4\"><div class=\"t m0 x27 h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y33fb w434 h5f4\"><div class=\"t m0 x2b h2f ydf1 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y33fc wb53 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33fd w12b h307\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">3. Portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y33fd w36f h307\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y33fd w42f h307\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33fd w326 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33fd w430 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y33fd w3f6 h307\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33fd w431 h307\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33fd w432 h307\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x414 y33fd w433 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y33fd w434 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33fe w12b h5ce\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">4. Altre operazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y33fe w36f h5ce\"><div class=\"t m0 xa8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33fe w42f h5ce\"><div class=\"t m0 xa0 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33fe w326 h5ce\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33fe w430 h5ce\"><div class=\"t m0 x151 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y33fe w3f6 h5ce\"><div class=\"t m0 x46 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33fe w431 h5ce\"><div class=\"t m0 x8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y33fe w433 h5ce\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y33fe w432 h5ce\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x2c2 y33fe w434 h5ce\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ff w12b h307\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y33ff w36f h307\"><div class=\"t m0 x131 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y33ff w42f h307\"><div class=\"t m0 xa0 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y33ff w326 h307\"><div class=\"t m0 x8f h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y33ff w430 h307\"><div class=\"t m0 x151 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y33ff w3f6 h307\"><div class=\"t m0 x46 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y33ff w431 h307\"><div class=\"t m0 x30 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x415 y33ff w432 h307\"><div class=\"t m0 x27 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x414 y33ff w433 h307\"><div class=\"t m0 x27 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y33ff w434 h307\"><div class=\"t m0 x8f h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3400 w12b h307\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3400 w36f h307\"><div class=\"t m0 xa8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y3400 w42f h307\"><div class=\"t m0 xa0 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3400 w326 h307\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x412 y3400 w430 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3400 w3f6 h307\"><div class=\"t m0 x46 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3400 w431 h307\"><div class=\"t m0 x8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y3400 w433 h307\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3400 w432 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y3400 w434 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3401 w12b h5f5\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">Portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3401 w36f h5f5\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y3401 w42f h5f5\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3401 w326 h5f5\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3401 w430 h5f5\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3401 w3f6 h5f5\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3401 w431 h5f5\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3401 w432 h5f5\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x414 y3401 w433 h5f5\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y3401 w434 h5f5\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3402 w12b h307\"><div class=\"t m0 x67 h2f y13cc ff3 fsf fc0 sc0 ls0 ws0\">Totale passivit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3402 w36f h307\"><div class=\"t m0 xa8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x411 y3402 w42f h307\"><div class=\"t m0 xa0 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3402 w326 h307\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3402 w430 h307\"><div class=\"t m0 x151 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y3402 w3f6 h307\"><div class=\"t m0 x46 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3402 w431 h307\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x415 y3402 w432 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x414 y3402 w433 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y3402 w434 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3403 w12b h5ce\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">1. Transazioni attese<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3403 w36f h5ce\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y3403 w42f h5ce\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3403 w326 h5ce\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3403 w430 h5ce\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3403 w3f6 h5ce\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3403 w431 h5ce\"><div class=\"t m0 x8 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x414 y3403 w433 h5ce\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3403 w432 h5ce\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y3403 w434 h5ce\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3404 w12b h307\"><div class=\"t m0 x67 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">2. Portafoglio di attivit\u00e0 e passivit\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x404 y3404 w36f h307\"><div class=\"t m0 xb6 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x411 y3404 w42f h307\"><div class=\"t m0 xc5 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3b1 y3404 w326 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x412 y3404 w430 h307\"><div class=\"t m0 x2b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x413 y3404 w3f6 h307\"><div class=\"t m0 x3a h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3404 w431 h307\"><div class=\"t m0 x30 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y3404 w432 h307\"><div class=\"t m0 x4b h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x414 y3404 w433 h307\"><div class=\"t m0 x27 h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2c2 y3404 w434 h307\"><div class=\"t m0 x8f h2f y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>Generica<span class=\"_ _324\"> </span>Specifica<span class=\"_ _324\"> </span>Generica<span class=\"_ _324\"> </span><div class=\"c w4d8 h644 gs50\"><div class=\"t m0 x67 h7 y2358 ff3 fsc fc3 sc0 ls0 ws0\">Sezione <span class=\"_ _238\"> </span>2<span class=\"_ _1\"></span>   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie di negozia<span class=\"_ _1\"></span>zione   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce   20<span class=\"_ _324\"> </span><span class=\"ff2 fs3\"> </span></div><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di nego<span class=\"_ _0\"></span>ziazione: compo<span class=\"_ _0\"></span>sizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs51\"><table class=\"s wc06 haa9\" id=\"_77487f50-2110-47c8-b374-84d413543ce5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x51b y35e7 w4e2 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x51c y35e7 w4e3 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x51d y35e8 w4d9 h645\"><div class=\"t m0 x67 h2f y2148 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35e8 w4e0 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x51e y35e9 w4e4 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51f y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td><td class=\"c x51c y35e8 w4e1 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x520 y35e9 w4e5 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x521 y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x522 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x523 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x51e y35e8 w4db h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x524 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35e8 w34d h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x520 y35e8 w4d1 h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x526 y35e8 w4df h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x527 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x51d y35ec w381 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Passivit\u00e0 p<span class=\"_ _0\"></span>er cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y35ed w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ed w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ed w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ed w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ed w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ed w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ed w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ed w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ed w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ee w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ee w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ee w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ee w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ee w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ee w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ee w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ee w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ee w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ef w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ef w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ef w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ef w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ef w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ef w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ef w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ef w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ef w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f0 w381 h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1 Obbligaz<span class=\"_ _0\"></span>ioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f0 w4e0 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f0 w4db h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f0 w34d h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f0 w3e8 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f0 w4e1 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f0 w4d1 h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f0 w4df h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f0 w3e5 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f1 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.1 Strutturat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f1 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f1 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f1 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f1 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f1 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f1 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f1 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f2 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.2 Altre o<span class=\"_ _0\"></span>bbligazioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f2 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f2 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f2 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f2 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f2 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f2 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f2 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f3 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri tito<span class=\"_ _0\"></span>li<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f3 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f3 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f3 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f3 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f3 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f3 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f3 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f4 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.1 Strutturat<span class=\"_ _0\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f4 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f4 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f4 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f4 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f4 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f4 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f4 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f4 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f5 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f5 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f5 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f5 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f5 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f5 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f5 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f5 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f5 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x52b y35f7 wc09 haaa\"><div class=\"t m0 x52a h2f y35f6 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x52c y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52d y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52e y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52f y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x530 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x531 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x532 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x533 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x534 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x535 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x51d y35f9 w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35f9 w4e0 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35f9 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35f9 w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f9 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35f9 w4e1 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35f9 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f9 w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35f9 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fa w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fa w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fa w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35fa w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fa w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fa w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fa w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fa w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35fa w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fb w381 h27e\"><div class=\"t m0 x3a h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">1.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fb w4e0 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fb w4db h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fb w34d h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fb w3e8 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fb w4e1 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fb w4d1 h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fb w4df h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fb w3e5 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fc w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fc w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fc w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fc w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fc w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fc w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fc w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fc w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fc w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fd w381 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fd w4e0 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fd w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fd w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fd w3e8 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fd w4e1 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fd w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fd w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fd w3e5 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fe w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fe w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fe w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fe w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fe w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fe w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fe w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fe w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fe w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ff w381 h648\"><div class=\"t m0 x3a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">2.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35ff w4e0 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35ff w4db h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ff w34d h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ff w3e8 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35ff w4e1 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35ff w4d1 h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ff w4df h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ff w3e5 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3600 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3600 w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3600 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3600 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3600 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3600 w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3600 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3600 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y3600 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3601 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3601 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3601 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3601 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3601 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3601 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3601 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3601 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3601 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3602 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3602 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3602 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3602 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3602 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3602 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3602 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3602 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3602 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w4e6 h649 gs52\"><div class=\"t m0 xdd h58b y2361 ff12 fse fc0 sc0 ls0 ws0\">Legenda<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h56d y2362 ff6 fse fc0 sc0 ls0 ws0\">VN = Valore nom<span class=\"_ _0\"></span>inale o noz<span class=\"_ _0\"></span>ionale<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h56d y2363 ff6 fse fc0 sc0 ls0 ws0\">L1 = Livello 1<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h56d y2364 ff6 fse fc0 sc0 ls0 ws0\">L2 = Livello 2<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h56d y2365 ff6 fse fc0 sc0 ls0 ws0\">L3 = Livello 3<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h56d y2366 ff6 fse fc0 sc0 ls0 ws0\">Fair  Value  *<span class=\"_ _0\"></span>  =  Fair  value  cal<span class=\"_ _0\"></span>colato  escludend<span class=\"_ _0\"></span>o  le  variazio<span class=\"_ _0\"></span>ni  di  valore  dovut<span class=\"_ _0\"></span>e  al  cambiam<span class=\"_ _0\"></span>ento  del  merit<span class=\"_ _0\"></span>o <span class=\"_ _46\"> </span>creditizio<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h56d y1e25 ffc fse fc0 sc0 ls0 ws0\">dell\u2019emittent<span class=\"_ _0\"></span>e rispetto alla da<span class=\"_ _0\"></span>ta di emiss<span class=\"_ _0\"></span>ione<span class=\"_ _324\"> </span><span class=\"ff6\"> </span></div><div class=\"t m0 xdd h7 y2367 ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd ha y2368 ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne\u201d si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferisce s<span class=\"_ _1\"></span>ostanzialmente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue negativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd ha y2369 ff2 fs4 fc0 sc0 ls0 ws0\">strumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura, <span class=\"_ _1\"></span>e al<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd ha y216e ff2 fs4 fc0 sc0 ls0 ws0\">fair value dei contratti swap e out<span class=\"_ _1\"></span>right che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _324\"> </span> </div></div><div class=\"c w4e6 h64a gs53\"><div class=\"t m0 xdd hb5 y236a ff4 fs4 fc0 sc0 ls0 ws0\">2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 xdd ha y236b ff2 fs4 fc0 sc0 ls0 ws0\">Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd ha y1df9 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w4e6 h64b gs54\"><div class=\"t m0 xdd hb5 y2224 ff4 fs4 fc0 sc0 ls0 ws0\">2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: debiti strutturati<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span></div></div><div class=\"c w2 h0 gs55\"><div class=\"t m0 x3 ha y1030 ff2 fs4 fc0 sc0 ls0 ws0\">Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti, tra le passivit\u00e0 finanziarie di negoziaz<span class=\"_ _1\"></span>ione, debiti strutturati.<span class=\"_ _324\"> </span></div></div>Sezione <span class=\"_ _d5\"> </span>4   -   Derivati di copertu<span class=\"_ _1\"></span>ra   - <span class=\"_ _1\"></span>  voce 40<span class=\"_ _1\"></span> 4.1 Derivati di cop<span class=\"_ _0\"></span>ertura: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di coper<span class=\"_ _0\"></span>tura e per li<span class=\"_ _0\"></span>velli <table class=\"s wc0b haab\" id=\"_7d0ccd16-4cc9-450b-84d4-bafda508a6ec\"><tr><td></td><td></td><td class=\"c x536 y3603 w4ee h5ce\"><div class=\"t m0 x131 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3603 w4f0 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x538 y3603 w457 h5ce\"><div class=\"t m0 x46 h2f y216c ff3 fs10 fc0 sc0 ls9e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x539 y3603 w338 h5ce\"><div class=\"t m0 x131 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3603 w4f1 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x53a y3603 w4f2 h5ce\"><div class=\"t m0 x1f h2f y216c ff3 fs10 fc0 sc0 ls9e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x536 y3604 w4f3 h641\"><div class=\"t m0 x46 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x537 y3604 w4f4 h641\"><div class=\"t m0 x31 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c9 y3604 w4f5 h641\"><div class=\"t m0 x8 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y3604 w457 h641\"><div class=\"t m0 x30 h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3604 w182 h641\"><div class=\"t m0 x46 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y3604 w370 h641\"><div class=\"t m0 x31 h2f y14c ff3 fs10 fc0 sc0 ls4b ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3a4 y3604 w4f6 h641\"><div class=\"t m0 x8 h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3604 w4f2 h641\"><div class=\"t m0 x4d h2f y14c ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3605 w4ed h5ce\"><div class=\"t m0 x67 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">A. Derivati finanziar<span class=\"_ _1\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3605 w4ee h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3605 w36f h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3605 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3605 w4ef h5ce\"><div class=\"t m0 x47 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3605 w338 h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3605 w36f h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3605 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3605 w4ec h5ce\"><div class=\"t m0 x20 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr><tr><td class=\"c x27f y3606 w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">1) Fair value <span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3606 w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3606 w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3606 w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3606 w4ef h307\"><div class=\"t m0 x47 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3606 w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3606 w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3606 w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3606 w4ec h307\"><div class=\"t m0 x20 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr><tr><td class=\"c x27f y3607 w4ed h5ce\"><div class=\"t m0 x30 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">2) Flussi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3607 w4ee h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3607 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3607 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3607 w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3607 w338 h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3607 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3607 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3607 w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3608 w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">3) Investimenti este<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3608 w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3608 w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3608 w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3608 w4ef h307\"><div class=\"t m0 x23 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3608 w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3608 w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3608 w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3608 w4ec h307\"><div class=\"t m0 x28 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3609 w4ed h5ce\"><div class=\"t m0 x67 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">B. Derivati creditizi<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y3609 w4ee h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y3609 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y3609 w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3609 w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y3609 w338 h5ce\"><div class=\"t m0 x22 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y3609 w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y3609 w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y3609 w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y360a w4ed h307\"><div class=\"t m0 x30 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">1) Fair value <span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y360a w4ee h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360a w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360a w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360a w4ef h307\"><div class=\"t m0 x23 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360a w338 h307\"><div class=\"t m0 x75 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360a w36f h307\"><div class=\"t m0 x4f h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360a w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360a w4ec h307\"><div class=\"t m0 x28 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y360b w4ed h5ce\"><div class=\"t m0 x30 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">2) Flussi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x536 y360b w4ee h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360b w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360b w4e9 h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360b w4ef h5ce\"><div class=\"t m0 x23 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360b w338 h5ce\"><div class=\"t m0 x75 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360b w36f h5ce\"><div class=\"t m0 x4f h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360b w4eb h5ce\"><div class=\"t m0 x27 h2f y216c ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360b w4ec h5ce\"><div class=\"t m0 x28 hfe y216c ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x27f y360c w4ed h307\"><div class=\"t m0 x188 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x536 y360c w4ee h307\"><div class=\"t m0 x22 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x537 y360c w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y360c w4e9 h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y360c w4ef h307\"><div class=\"t m0 x47 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">635.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x539 y360c w338 h307\"><div class=\"t m0 x22 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y360c w36f h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a4 y360c w4eb h307\"><div class=\"t m0 x27 h2f y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x53a y360c w4ec h307\"><div class=\"t m0 x20 hfe y13c8 ff3 fs10 fc0 sc0 ls0 ws0\">610.000 </div></td></tr></table>Legenda VN = Valore no<span class=\"_ _0\"></span>zionale L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 Banco Desio ha posto in essere una strategia di copertur<span class=\"_ _1\"></span>a del proprio attivo<span class=\"_ _1\"></span>. La voce accoglie: <span class=\"_ _1\"></span> \u2022 il fair value degli strumenti finanziari derivati posti in essere a copertura del rischio tasso di titoli di debito a tasso fisso classificati nel port<span class=\"_ _1\"></span>afoglio held to collect (copertura di tip<span class=\"_ _1\"></span>o fair value hedge); <span class=\"_ _3\"></span> \u2022 <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>value <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3f\"> </span>derivati <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>copertura <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>oscillaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di mercato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>utui <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>status creditiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>Bonis conclus<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la clientela <span class=\"_ _3\"></span>al fi<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i porre <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3d\"> </span>un <span class=\"_ _40\"> </span>\u201chedge <span class=\"_ _40\"> </span>accounting\u201d <span class=\"_ _40\"> </span>secondo <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>approccio <span class=\"_ _40\"> </span>definito <span class=\"_ _40\"> </span>Macro <span class=\"_ _40\"> </span>Fair <span class=\"_ _3d\"> </span>Value <span class=\"_ _40\"> </span>Hedge dinamico.  Si <span class=\"_ _3\"></span>evidenzia, <span class=\"_ _3\"></span>inoltre, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partire <span class=\"_ _3\"></span>dall\u2019anno <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>aderito <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Clearing <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>derivati OTC di <span class=\"_ _2\"></span>tass<span class=\"_ _1\"></span>o individuando <span class=\"_ _0\"></span>la controparte <span class=\"_ _0\"></span>centrale (Eurex <span class=\"_ _2\"></span>Clearin<span class=\"_ _1\"></span>g) per <span class=\"_ _0\"></span>la compensazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>operazioni in derivati.<span class=\"_ _324\"> </span>1.3 GLI STRUMENTI DERIVATI E LE POLITICHE DI COPER<span class=\"_ _1\"></span>TURA<span class=\"_ _324\"> </span>1.3.1 Gli strumenti derivati di negozia<span class=\"_ _1\"></span>zione<span class=\"_ _324\"> </span>A. Derivati finanziari<span class=\"_ _324\"> </span>A.1 Derivati finanziari di negoziazione: valori nozionali di fine periodo<table class=\"s we17 hb0b\" id=\"_976dc07b-7a1a-42d9-83fc-b84f091fbaef\"><tr><td></td><td></td><td></td><td class=\"c x7b7 y3c45 w701 h569\"><div class=\"t m0 x1fd h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>024 </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x675 y3c45 w702 h569\"><div class=\"t m0 x1fd h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>023 </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x7b7 y3c46 w703 ha1\" colspan=\"2\"><div class=\"t m0 x22 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">Over the count<span class=\"_ _0\"></span>er </div></td><td></td><td></td><td></td><td></td><td class=\"c x675 y3c46 w704 ha1\" colspan=\"2\"><div class=\"t m0 x22 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">Over the count<span class=\"_ _0\"></span>er </div></td><td></td></tr><tr><td class=\"c x7b8 y3c47 wde8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x7b9 y3c48 w705 h569\"><div class=\"t m0 x4b h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Senza contropar<span class=\"_ _0\"></span>ti centrali </div></td><td></td><td></td><td class=\"c x7ba y3c48 w705 h569\" colspan=\"2\"><div class=\"t m0 x26 h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Senza contropar<span class=\"_ _0\"></span>ti centrali </div></td><td></td></tr><tr><td class=\"c x602 y3c49 we18 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">sottostanti/Tipol<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x7bb y3c4a we19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7bc y3c4a wa50 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x5a5 y3c4b wd93 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ogie derivati</div></td><td class=\"c x7bd y3c4c we1a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Controp<span class=\"_ _324\"> </span></div></td><td class=\"c x7be y3c4d we1b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Con accordi<span class=\"_ _324\"> </span></div></td><td class=\"c x7bf y3c4d we1c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7c0 y3c4e we1d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">organizz</div></td><td class=\"c x7c1 y3c4c we1a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Controp<span class=\"_ _324\"> </span></div></td><td class=\"c x7c2 y3c4d we1b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Con accordi<span class=\"_ _324\"> </span></div></td><td class=\"c x7c3 y3c4d wd73 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td class=\"c x7c4 y3c4e we1d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">organizz<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7c5 y3c4f we1e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">arti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7c6 y3c50 wbad ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x7c7 y3c50 we1f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7c8 y3c51 we20 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ati<span class=\"_ _324\"> </span></div></td><td class=\"c x7c9 y3c4f we21 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">arti<span class=\"_ _324\"> </span></div></td><td class=\"c x7ca y3c50 wbae ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x7cb y3c50 we1f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7cc y3c51 we22 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ati<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7cd y3c52 we23 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7be y3c53 we24 ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x7ce y3c53 we24 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x7cf y3c52 we25 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7d0 y3c53 we24 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td class=\"c x7d1 y3c53 we24 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3c54 we26 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x62d y3c55 we27 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td class=\"c x7d2 y3c55 we27 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7d3 y3c55 we28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td class=\"c x7d4 y3c55 we28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3c56 wb10 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">e tassi<span class=\"_ _324\"> </span></div></td><td class=\"c x7b7 y3c57 w700 h60b\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7b9 y3c57 w6fd h60b\"><div class=\"t m0 x28 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c57 w6fe h60b\"><div class=\"t m0 x1f3 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7d5 y3c57 w6ca h60b\"><div class=\"t m0 x2e h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c57 w348 h60b\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">25.325 </div></td><td class=\"c x7ba y3c57 w6ff h60b\"><div class=\"t m0 x28 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c57 w6f4 h60b\"><div class=\"t m0 x1f3 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">26.627 </div></td><td class=\"c x7d6 y3c57 w371 h60b\"><div class=\"t m0 x2e h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3c58 we29 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">d'interesse<span class=\"_ _324\"> </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 x259 y3c59 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7b7 y3c59 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c59 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c59 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c59 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c59 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c59 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c59 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c59 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5a w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">b) Swap </div></td><td class=\"c x7b7 y3c5a w700 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7b9 y3c5a w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5a w6fe ha1\"><div class=\"t m0 x1f3 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7d5 y3c5a w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5a w348 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">25.325 </div></td><td class=\"c x7ba y3c5a w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5a w6f4 ha1\"><div class=\"t m0 x1f3 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">26.627 </div></td><td class=\"c x7d6 y3c5a w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5b w55e h569\"><div class=\"t m0 x30 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">c) Forward </div></td><td class=\"c x7b7 y3c5b w700 h569\"><div class=\"t m0 x2a h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c5b w6fd h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5b w6fe h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c5b w6ca h569\"><div class=\"t m0 x2e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5b w348 h569\"><div class=\"t m0 x2a h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c5b w6ff h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5b w6f4 h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c5b w371 h569\"><div class=\"t m0 x2e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5c w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">d) Futures </div></td><td class=\"c x7b7 y3c5c w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c5c w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5c w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c5c w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5c w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c5c w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5c w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c5c w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5d w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">e) Altri </div></td><td class=\"c x7b7 y3c5d w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c5d w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5d w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c5d w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5d w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c5d w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5d w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c5d w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3c5e we2a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di<span class=\"_ _324\"> </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 x273 y3c5f we2b ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale e indic<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x7b7 y3c60 w700 h6a6\"><div class=\"t m0 x2a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c60 w6fd h6a6\"><div class=\"t m0 x28 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c60 w6fe h6a6\"><div class=\"t m0 x2c h3b y11c ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x7d5 y3c60 w6ca h6a6\"><div class=\"t m0 x2e h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c60 w348 h6a6\"><div class=\"t m0 x2a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c60 w6ff h6a6\"><div class=\"t m0 x28 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c60 w6f4 h6a6\"><div class=\"t m0 x2c h3b y11c ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x7d6 y3c60 w371 h6a6\"><div class=\"t m0 x2e h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3c61 we2c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">azionari<span class=\"_ _324\"> </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 x259 y3c62 w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7b7 y3c62 w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c62 w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c62 w6fe h569\"><div class=\"t m0 x2c h3b y1e2b ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x7d5 y3c62 w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c62 w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c62 w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c62 w6f4 h569\"><div class=\"t m0 x2c h3b y1e2b ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x7d6 y3c62 w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c63 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">b) Swap </div></td><td class=\"c x7b7 y3c63 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c63 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c63 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c63 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c63 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c63 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c63 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c63 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c64 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">c) Forward </div></td><td class=\"c x7b7 y3c64 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c64 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c64 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c64 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c64 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c64 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c64 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c64 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c65 w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">d) Futures </div></td><td class=\"c x7b7 y3c65 w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c65 w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c65 w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c65 w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c65 w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c65 w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c65 w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c65 w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c66 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">e) Altri </div></td><td class=\"c x7b7 y3c66 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c66 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c66 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c66 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c66 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c66 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c66 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c66 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c67 w55e h632\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">3. Valute e oro </div></td><td class=\"c x7b7 y3c67 w700 h632\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c67 w6fd h632\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">1.444 </div></td><td></td><td></td><td class=\"c x36b y3c67 w6fe h632\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">268.950 </div></td><td class=\"c x7d5 y3c67 w6ca h632\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c67 w348 h632\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c67 w6ff h632\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c67 w6f4 h632\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">114.621 </div></td><td class=\"c x7d6 y3c67 w371 h632\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c68 w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7b7 y3c68 w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c68 w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c68 w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c68 w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c68 w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c68 w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c68 w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c68 w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c69 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">b) Swap </div></td><td class=\"c x7b7 y3c69 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c69 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c69 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c69 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c69 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c69 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c69 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c69 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6a w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">c) Forward </div></td><td class=\"c x7b7 y3c6a w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6a w6fd ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">1.444 </div></td><td></td><td></td><td class=\"c x36b y3c6a w6fe ha1\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">268.950 </div></td><td class=\"c x7d5 y3c6a w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6a w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6a w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6a w6f4 ha1\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">114.621 </div></td><td class=\"c x7d6 y3c6a w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6b w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">d) Futures </div></td><td class=\"c x7b7 y3c6b w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6b w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6b w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6b w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6b w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6b w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6b w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6b w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6c w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">e) Altri </div></td><td class=\"c x7b7 y3c6c w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6c w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6c w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6c w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6c w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6c w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6c w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6c w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6d w55e ha1\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">4. Merci </div></td><td class=\"c x7b7 y3c6d w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6d w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6d w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6d w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6d w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6d w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6d w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6d w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6e w55e h569\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">5. Altri  </div></td><td class=\"c x7b7 y3c6e w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6e w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6e w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6e w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6e w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6e w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6e w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6e w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6f w55e ha1\"><div class=\"t m0 x30 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x7b7 y3c6f w700 ha1\"><div class=\"t m0 x27 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7b9 y3c6f w6fd ha1\"><div class=\"t m0 x2e h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">1.444 </div></td><td></td><td></td><td class=\"c x36b y3c6f w6fe ha1\"><div class=\"t m0 x2d h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">295.298 </div></td><td class=\"c x7d5 y3c6f w6ca ha1\"><div class=\"t m0 xa8 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6f w348 ha1\"><div class=\"t m0 x27 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">25.325 </div></td><td class=\"c x7ba y3c6f w6ff ha1\"><div class=\"t m0 x28 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6f w6f4 ha1\"><div class=\"t m0 x2d h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">141.291 </div></td><td class=\"c x7d6 y3c6f w371 ha1\"><div class=\"t m0 xa8 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>A.2 Derivati finanziari di negoziazione: fair value lordo positivo e negativo - ripartizione per prodotti<table class=\"s we2d hb0c\" id=\"_83c36636-abd1-489a-86e0-71c56015adfa\"><tr><td></td><td></td><td class=\"c x7d7 y3c70 w70a h140\"><div class=\"t m0 x65 h5b1 y843 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x257 y3c70 w70b h140\"><div class=\"t m0 x1e hfe y843 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"fs10\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x7d7 y3c71 wf h5a2\"><div class=\"t m0 x23 h5b1 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Over the counter </div></td><td></td><td></td><td></td><td class=\"c x257 y3c71 w70c h5a2\"><div class=\"t m0 x22 h5b1 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Over the counter </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x7d8 y3c72 w70d h5f8\"><div class=\"t m0 x27 h5b1 y2167 ff3 fsf fc0 sc0 ls0 ws0\">Senza controparti centrali </div></td><td></td><td></td><td></td><td class=\"c x3f6 y3c72 w706 h5f8\"><div class=\"t m0 x27 h5b1 y2167 ff3 fsf fc0 sc0 ls0 ws0\">Senza controparti centrali </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3c73 w706 h33\"><div class=\"t m0 x35 h5b1 y2701 ff3 fsf fc0 sc0 ls0 ws0\">Tipologie derivati </div></td><td></td><td></td><td></td><td class=\"c x7d9 y3c74 we2e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7da y3c74 we2f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x7db y3c75 we30 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">organiz-<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7da y3c75 we30 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">organiz-<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7dc y3c76 we31 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Controparti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7dd y3c77 we32 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zati</div></td><td class=\"c x3f8 y3c76 we31 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Controparti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7de y3c77 we32 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zati<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7df y3c78 we33 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7e0 y3c79 we34 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e1 y3c78 we33 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7e2 y3c79 we34 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x7e3 y3c7a we35 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Con accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7e4 y3c7a we36 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e5 y3c7a we37 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Con accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7e6 y3c7a we38 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x7e7 y3c7b we39 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td class=\"c x648 y3c7b we3a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensa-<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e8 y3c7b we39 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td class=\"c x7e9 y3c7b we3b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensa-<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x7ea y3c7c we3c ha6b\" colspan=\"2\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e2 y3c7c we3d ha6b\" colspan=\"2\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zione<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3c7d w706 h5b7\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Fair value posi<span class=\"_ _1\"></span>tivo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c7e w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7d7 y3c7e w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c7e w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c7e w42f h5b7\"><div class=\"t m0 x151 h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c7e w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c7e w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c7e w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c7e w708 h5b7\"><div class=\"t m0 x2e h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c7e w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c7f w706 h743\"><div class=\"t m0 x26 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">b) Interest rate s<span class=\"_ _1\"></span>wap </div></td><td class=\"c x7d7 y3c7f w709 h743\"><div class=\"t m0 x3f h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">31<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c7f w17c h743\"><div class=\"t m0 x23 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c7f w42f h743\"><div class=\"t m0 x3f h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">288<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c7f w3ac h743\"><div class=\"t m0 x1f3 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c7f w3e5 h743\"><div class=\"t m0 x46 h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">682<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c7f w5c7 h743\"><div class=\"t m0 x28 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c7f w708 h743\"><div class=\"t m0 xbe h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c7f w37e h743\"><div class=\"t m0 xbe h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c80 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">c) Cross currency swa<span class=\"_ _1\"></span>p </div></td><td class=\"c x7d7 y3c80 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c80 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c80 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c80 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c80 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c80 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c80 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c80 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c81 w706 h5b7\"><div class=\"t m0 x26 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _1\"></span> </div></td><td class=\"c x7d7 y3c81 w709 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c81 w17c h5b7\"><div class=\"t m0 x23 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c81 w42f h5b7\"><div class=\"t m0 xb7 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c81 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c81 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c81 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c81 w708 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c81 w37e h5b7\"><div class=\"t m0 xbe h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c82 w706 h57f\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">e) Forward </div></td><td class=\"c x7d7 y3c82 w709 h57f\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c82 w17c h57f\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c82 w42f h57f\"><div class=\"t m0 x35 h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">1.453<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c82 w3ac h57f\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c82 w3e5 h57f\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c82 w5c7 h57f\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c82 w708 h57f\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">752<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c82 w37e h57f\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c83 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">f) Futures </div></td><td class=\"c x7d7 y3c83 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c83 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c83 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c83 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c83 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c83 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c83 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c83 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c84 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">g) Altri </div></td><td class=\"c x7d7 y3c84 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c84 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c84 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c84 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c84 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c84 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c84 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c84 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c85 w706 h5b7\"><div class=\"t m0 x26 hfe y13cc ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x7d7 y3c85 w709 h5b7\"><div class=\"t m0 xbe hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">31<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c85 w17c h5b7\"><div class=\"t m0 x5a hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c85 w42f h5b7\"><div class=\"t m0 x2d hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1.768 </div></td><td class=\"c x7eb y3c85 w3ac h5b7\"><div class=\"t m0 x20 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c85 w3e5 h5b7\"><div class=\"t m0 x46 hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">682<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c85 w5c7 h5b7\"><div class=\"t m0 x28 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c85 w708 h5b7\"><div class=\"t m0 x1f hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1.013 </div></td><td class=\"c x373 y3c85 w37e h5b7\"><div class=\"t m0 x1f3 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c86 w706 h5b7\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">2. Fair value nega<span class=\"_ _1\"></span>tivo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c87 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7d7 y3c87 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c87 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c87 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c87 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c87 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c87 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c87 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c87 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c88 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">b) Interest rate s<span class=\"_ _1\"></span>wap </div></td><td class=\"c x7d7 y3c88 w709 h5b7\"><div class=\"t m0 x3f h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">287<span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c88 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c88 w42f h5b7\"><div class=\"t m0 x3f h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">321<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c88 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c88 w3e5 h5b7\"><div class=\"t m0 x46 h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c88 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c88 w708 h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">843<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c88 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c89 w706 h5b7\"><div class=\"t m0 x26 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">c) Cross currency swap<span class=\"_ _1\"></span> </div></td><td class=\"c x7d7 y3c89 w709 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c89 w17c h5b7\"><div class=\"t m0 x23 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c89 w42f h5b7\"><div class=\"t m0 xb7 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c89 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c89 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c89 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c89 w708 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c89 w37e h5b7\"><div class=\"t m0 xbe h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8a w706 h57f\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _1\"></span> </div></td><td class=\"c x7d7 y3c8a w709 h57f\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8a w17c h57f\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c8a w42f h57f\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c8a w3ac h57f\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8a w3e5 h57f\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8a w5c7 h57f\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8a w708 h57f\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c8a w37e h57f\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8b w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">e) Forward </div></td><td class=\"c x7d7 y3c8b w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8b w17c h5b7\"><div class=\"t m0 x2c h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x654 y3c8b w42f h5b7\"><div class=\"t m0 x35 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">1<span class=\"lsb2\">.265</span> </div></td><td class=\"c x7eb y3c8b w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8b w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8b w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8b w708 h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">689<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c8b w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8c w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">f) Futures </div></td><td class=\"c x7d7 y3c8c w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8c w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c8c w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c8c w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8c w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8c w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8c w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c8c w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8d w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">g) Altri </div></td><td class=\"c x7d7 y3c8d w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8d w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c8d w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c8d w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8d w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8d w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8d w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c8d w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8e w706 h5b7\"><div class=\"t m0 x26 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x7d7 y3c8e w709 h5b7\"><div class=\"t m0 xbe hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">287<span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c8e w17c h5b7\"><div class=\"t m0 x2c hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x654 y3c8e w42f h5b7\"><div class=\"t m0 x2d hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">1.586<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c8e w3ac h5b7\"><div class=\"t m0 x20 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8e w3e5 h5b7\"><div class=\"t m0 x46 hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c8e w5c7 h5b7\"><div class=\"t m0 x28 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8e w708 h5b7\"><div class=\"t m0 x1f hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1.532 </div></td><td class=\"c x373 y3c8e w37e h5b7\"><div class=\"t m0 x1f3 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table>A.3 Derivati finanziari di negoziazione OTC <span class=\"ff4\">\u2013</span> valori nozionali, fair value lordo positivo e negativo per<span class=\"_ _324\"> </span>controparti<table class=\"s we3e hb0d\" id=\"_d4f9a50d-3738-4768-a6fc-6b87bb8ff1a2\"><tr><td class=\"c x259 y3c8f w70e h745\"><div class=\"t m0 x7e hb y11b ff3 fs3 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3c91 we3f ha53\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3c92 we40 ha53\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c93 w70e h60d\"><div class=\"t m0 x4d hb ye84 ff3 fs3 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c94 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3c94 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c94 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c94 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c94 w711 h5b7\"><div class=\"t m0 x4e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td></tr><tr><td class=\"c x259 y3c95 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3c95 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c95 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c95 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c95 w711 h5b7\"><div class=\"t m0 x1f1 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">288<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c96 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3c96 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c96 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c96 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c96 w711 h5b7\"><div class=\"t m0 x1f1 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">321<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c97 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari </div></td><td></td><td class=\"c x7ec y3c97 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c97 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td></td></tr><tr><td class=\"c x259 y3c98 w70e h743\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3c98 w70f h743\"><div class=\"t m0 x8b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c98 w710 h743\"><div class=\"t m0 x3c h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c98 w56d h743\"><div class=\"t m0 x25 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x519 y3c98 w711 h743\"><div class=\"t m0 xc9 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c99 w70e h57f\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3c99 w70f h57f\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c99 w710 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c99 w56d h57f\"><div class=\"t m0 x25 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x519 y3c99 w711 h57f\"><div class=\"t m0 xc9 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c9a w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3c9a w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9a w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c9a w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c9a w711 h5b7\"><div class=\"t m0 x1b h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c9b w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">3) Valute e oro </div></td><td></td><td></td><td class=\"c x732 y3c9b w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td></td></tr><tr><td class=\"c x259 y3c9c w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3c9c w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9c w710 h5b7\"><div class=\"t m0 x3f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\"></span><span class=\"ls3f\">13</span>8.<span class=\"ls3f\">267</span>  </div></td><td class=\"c x732 y3c9c w56d h5b7\"><div class=\"t m0 x151 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> 91.084  </div></td><td class=\"c x519 y3c9c w711 h5b7\"><div class=\"t m0 x2a h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> 39.598  </div></td></tr><tr><td class=\"c x259 y3c9d w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3c9d w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9d w710 h5b7\"><div class=\"t m0 x22 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">148 </span> </div></td><td class=\"c x732 y3c9d w56d h5b7\"><div class=\"t m0 x22 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">166 </span> </div></td><td class=\"c x519 y3c9d w711 h5b7\"><div class=\"t m0 x2f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> 1.139  </div></td></tr><tr><td class=\"c x259 y3c9e w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3c9e w70f h5b7\"><div class=\"t m0 x8b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9e w710 h5b7\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">1.134</span>  </div></td><td class=\"c x732 y3c9e w56d h5b7\"><div class=\"t m0 x23 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">23 </span> </div></td><td class=\"c x519 y3c9e w711 h5b7\"><div class=\"t m0 x22 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">109 </span> </div></td></tr><tr><td class=\"c x259 y3c9f w70e h57f\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">4) Merci </div></td><td></td><td class=\"c x7ec y3c9f w710 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c9f w56d h57f\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c9f w711 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca0 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3ca0 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca0 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca0 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca0 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca1 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3ca1 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca1 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca1 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca1 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca2 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3ca2 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca2 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca2 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca2 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca3 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">5) Altri </div></td><td></td><td class=\"c x7ec y3ca3 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca3 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca3 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca4 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3ca4 w70f h5b7\"><div class=\"t m0 x8b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca4 w710 h5b7\"><div class=\"t m0 x3c h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca4 w56d h5b7\"><div class=\"t m0 x13f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca4 w711 h5b7\"><div class=\"t m0 x3c h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca5 w70e h57f\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3ca5 w70f h57f\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca5 w710 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca5 w56d h57f\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca5 w711 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca6 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3ca6 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca6 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca6 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca6 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3ca7 we41 ha54\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3ca8 we40 ha54\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ca9 w70e h57f\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3caa w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3caa w70f h5b7\"><div class=\"t m0 x8f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7ec y3caa w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3caa w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3caa w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cab w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cab w70f h5b7\"><div class=\"t m0 x75 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ls0\"> </span></div></td><td class=\"c x7ec y3cab w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cab w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cab w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cac w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cac w70f h5b7\"><div class=\"t m0 x75 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">287<span class=\"ls0\"> </span></div></td><td class=\"c x7ec y3cac w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cac w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cac w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cad w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari </div></td><td class=\"c x699 y3cad w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3cae w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cae w70f h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cae w710 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cae w56d h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cae w711 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3caf w70e h57f\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3caf w70f h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3caf w710 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3caf w56d h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3caf w711 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb0 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cb0 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb0 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb0 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb0 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb1 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">3) Valute e oro </div></td><td class=\"c x699 y3cb1 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3cb2 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cb2 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb2 w710 h5b7\"><div class=\"t m0 x9 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">1.444<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb2 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb2 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb3 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cb3 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb3 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb3 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb3 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb4 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cb4 w70f h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb4 w710 h5b7\"><div class=\"t m0 xc9 h7 yf3 ff2 fse fc0 sc0 ls3f ws0\">80<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x732 y3cb4 w56d h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb4 w711 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb5 w70e h57f\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">4) Merci </div></td><td class=\"c x699 y3cb5 w70f h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3cb6 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cb6 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb6 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb6 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb6 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb7 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cb7 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb7 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb7 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb7 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb8 w70e h743\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cb8 w70f h743\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb8 w710 h743\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb8 w56d h743\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb8 w711 h743\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb9 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">5) Altri </div></td><td class=\"c x699 y3cb9 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb9 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb9 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb9 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cba w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cba w70f h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cba w710 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cba w56d h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cba w711 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cbb w70e h57f\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cbb w70f h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cbb w710 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cbb w56d h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cbb w711 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cbc w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cbc w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cbc w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cbc w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cbc w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr></table>Controparti centrali<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziarie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>A.4 Vita residua dei derivati finanziari OTC: valori nozionali Sottostanti/Vita residua<span class=\"_ _324\"> </span>Fino ad 1<span class=\"_ _324\"> </span>anno<span class=\"_ _324\"> </span>Oltre 1<span class=\"_ _324\"> </span>anno e<span class=\"_ _324\"> </span>fino a 5<span class=\"_ _324\"> </span>anni<span class=\"_ _324\"> </span>Oltre 5<span class=\"_ _324\"> </span>anni<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>A.1 Derivati finanziari su titoli di debito e tassi di interesse<span class=\"_ _324\"> </span>15.847<span class=\"_ _324\"> </span>33.0983.695<span class=\"_ _324\"> </span>52.640<span class=\"_ _324\"> </span>A.2 Derivati finanziari su titoli di capitale ed indici azionari<span class=\"_ _324\"> </span>14<span class=\"_ _324\"> </span>14<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>28<span class=\"_ _324\"> </span>A.3 Derivati finanziari su valute e oro<span class=\"_ _324\"> </span>258.016<span class=\"_ _324\"> </span>12.377<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>270.393<span class=\"_ _324\"> </span>A.4 Derivati finanziari su merci<span class=\"_ _324\"> </span>- - - - A.5 Altri derivati finanziari - - - - Totale<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>273.87745.4893.695<span class=\"_ _324\"> </span>323.061<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>124.43935.6296.548<span class=\"_ _324\"> </span>166.616<span class=\"_ _324\"> </span>1.3.2  Le coperture contabili<span class=\"_ _324\"> </span>Informazioni di natura qualitativa<span class=\"_ _324\"> </span>A. Attivit\u00e0 di copertura del Fair Value<span class=\"_ _324\"> </span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>posto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Fair <span class=\"_ _1\"></span>Value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>approccio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>micro<span class=\"_ _1\"></span>-hedge <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macro<span class=\"_ _1\"></span>-<span class=\"_ _324\"> </span>hedge per gestire il rischio tasso del banking bo<span class=\"_ _1\"></span>ok.<span class=\"_ _324\"> </span>B. Attivit\u00e0 di copertura dei flussi finanziari<span class=\"_ _324\"> </span>Nell\u2019ottica di <span class=\"_ _2\"></span>una gestione <span class=\"_ _0\"></span>atta a <span class=\"_ _2\"></span>ridurre l\u2019esposizione <span class=\"_ _0\"></span>a variazioni <span class=\"_ _2\"></span>avvers<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>dei flu<span class=\"_ _0\"></span>ssi di <span class=\"_ _2\"></span>cassa attesi, <span class=\"_ _0\"></span>il Banc<span class=\"_ _0\"></span>o<span class=\"_ _324\"> </span>svolge  all\u2019occorrenza <span class=\"_ _2c\"> </span>anche <span class=\"_ _2c\"> </span>l\u2019atti<span class=\"_ _1\"></span>vit\u00e0  di <span class=\"_ _2c\"> </span>copertura  di <span class=\"_ _2c\"> </span>tipo  Cash <span class=\"_ _2c\"> </span>Flow  Hedge<span class=\"_ _0\"></span>;  l\u2019obiettivo  \u00e8<span class=\"_ _0\"></span>  quello <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span>stabilizzare i flussi di cassa dello str<span class=\"_ _1\"></span>umento coperto con i fl<span class=\"_ _1\"></span>ussi dello strumento di copertura.<span class=\"_ _324\"> </span>D. Strumenti di copertura<span class=\"_ _324\"> </span>Come strumenti di <span class=\"_ _0\"></span>copertura si utilizzano strumenti derivati, rappresentati da <span class=\"_ _0\"></span>Interest Rate S<span class=\"_ _0\"></span>wap impiegati<span class=\"_ _324\"> </span>al fine della copertura del solo<span class=\"_ _1\"></span> rischio di tasso di interesse.<span class=\"_ _324\"> </span>E. Elementi coperti<span class=\"_ _324\"> </span>Ad oggi gli strumenti coperti si riferiscono <span class=\"_ _1\"></span>alle seguenti categorie:<span class=\"_ _324\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>impieghi a tas<span class=\"_ _1\"></span>so fisso (obbligazioni) tr<span class=\"_ _1\"></span>amite micro<span class=\"_ _1\"></span>-coperture specifiche<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>impieghi a tas<span class=\"_ _1\"></span>so fisso (finanziamenti) tramite macro<span class=\"_ _1\"></span>-coperture <span class=\"_ _1\"></span>di portafoglio<span class=\"_ _324\"> </span></span>Come strumenti di <span class=\"_ _0\"></span>copertura si utilizzano strumenti derivati, rappresentati da <span class=\"_ _0\"></span>Interest Rate S<span class=\"_ _0\"></span>wap impiegati<span class=\"_ _324\"> </span>al fine della copertura del solo<span class=\"_ _1\"></span> rischio di tasso di interesse.<span class=\"_ _324\"> </span>Il <span class=\"_ _3f\"> </span><span class=\"ls0\">Gruppo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ff5\">ha <span class=\"_ _2d\"> </span>predisposto <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>modello <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>grado<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>gestire <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>hedge <span class=\"_ _3f\"> </span>accounti<span class=\"_ _1\"></span>ng <span class=\"_ _3f\"> </span>coerent<span class=\"_ _1\"></span>emente <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span></span></span>normativa <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _40\"> </span>dettata <span class=\"_ _40\"> </span>dai <span class=\"_ _47\"> </span>principi <span class=\"_ _3d\"> </span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _40\"> </span>Internazio<span class=\"_ _1\"></span>nali. <span class=\"_ _40\"> </span>La <span class=\"_ _47\"> </span>me<span class=\"_ _0\"></span>todologia <span class=\"_ _40\"> </span>utiliz<span class=\"_ _1\"></span>zata <span class=\"_ _40\"> </span>per<span class=\"_ _324\"> </span>effettuare i test di efficacia \u00e8 il<span class=\"_ _1\"></span> \u201cDollar Offset Method\u201d (hedge r<span class=\"_ _1\"></span><span class=\"ff2\">atio) su bas<span class=\"_ _1\"></span>e cumulativa.<span class=\"_ _324\"> </span></span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span>A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Derivati finanziari di copertura<span class=\"_ _324\"> </span></span></span>A.1 Derivati finanziari di copertura: valori nozionali di fine periodo<span class=\"_ _324\"> </span>Attivit\u00e0 sottostanti/<span class=\"_ _324\"> </span>Tipologie deriv<span class=\"_ _1\"></span>ati<span class=\"_ _324\"> </span>Totale 31.12.202<span class=\"_ _1\"></span>4<span class=\"_ _324\"> </span>Totale 31.12.202<span class=\"_ _1\"></span>3<span class=\"_ _324\"> </span>Over the counter<span class=\"_ _324\"> </span>Mercati<span class=\"_ _324\"> </span>organizzati<span class=\"_ _324\"> </span>Over the counter<span class=\"_ _324\"> </span>Mercati<span class=\"_ _324\"> </span>organizzati<span class=\"_ _324\"> </span>Controparti<span class=\"_ _324\"> </span>centrali<span class=\"_ _324\"> </span>Senza contropar<span class=\"_ _1\"></span>ti centrali<span class=\"_ _324\"> </span>Controparti<span class=\"_ _324\"> </span>centrali<span class=\"_ _324\"> </span>Senza contropar<span class=\"_ _1\"></span>ti centrali<span class=\"_ _324\"> </span>Con accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>Senza accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>Con accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>Senza accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"_ _324\"> </span>e tassi<span class=\"_ _324\"> </span>d'interesse<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - 1.055.000<span class=\"_ _324\"> </span>- - a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - b) Swap<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- 1.055.000<span class=\"_ _324\"> </span>- -<span class=\"_ _324\"> </span>c) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - d) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - e) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 2. Titoli di<span class=\"_ _324\"> </span>capitale e indic<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>azionari<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - b) Swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - c) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - d) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - e) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 3. Valute e oro<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - b) Swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - c) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - d) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - e) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 4. Merci<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 5. Altri -<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - Totale<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- 1.055.000<span class=\"_ _324\"> </span>- -<span class=\"_ _324\"> </span>A.2 Derivati finanzia<span class=\"_ _0\"></span>ri di copert<span class=\"_ _0\"></span>ura: fair valu<span class=\"_ _0\"></span>e lordo positiv<span class=\"_ _0\"></span>o e negativo - ripartizione<span class=\"_ _0\"></span> per prodo<span class=\"_ _0\"></span>tti<span class=\"_ _324\"> </span>Tipologie de<span class=\"_ _0\"></span>rivati<span class=\"_ _324\"> </span>Fair value positivo e neg<span class=\"_ _0\"></span>ativo<span class=\"_ _324\"> </span>Variazione de<span class=\"_ _0\"></span>l valore usato<span class=\"_ _324\"> </span>per calco<span class=\"_ _0\"></span>lare l'efficacia della<span class=\"_ _324\"> </span>copertura 31.12.2024<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>Over the counter<span class=\"_ _324\"> </span>Mercati<span class=\"_ _324\"> </span>organizzati<span class=\"_ _324\"> </span>Over the counter<span class=\"_ _324\"> </span>Mercati<span class=\"_ _324\"> </span>organizzati<span class=\"_ _324\"> </span>Controparti<span class=\"_ _324\"> </span>centrali<span class=\"_ _324\"> </span>Senza controparti ce<span class=\"_ _0\"></span>ntrali<span class=\"_ _324\"> </span>Controparti<span class=\"_ _324\"> </span>centrali<span class=\"_ _324\"> </span>Senza controparti ce<span class=\"_ _0\"></span>ntrali<span class=\"_ _324\"> </span>31.12.202431.12.2023<span class=\"_ _324\"> </span>Con accordi<span class=\"_ _324\"> </span>di<span class=\"_ _324\"> </span>compensa<span class=\"_ _0\"></span>zi<span class=\"_ _324\"> </span>one<span class=\"_ _324\"> </span>Senza acco<span class=\"_ _0\"></span>rdi di<span class=\"_ _324\"> </span>compensa<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span>Con accordi di<span class=\"_ _324\"> </span>compensa<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span>Senza acco<span class=\"_ _0\"></span>rdi di<span class=\"_ _324\"> </span>compensa<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span>Fair value<span class=\"_ _324\"> </span>positivo<span class=\"_ _324\"> </span>a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>b) Interest<span class=\"_ _324\"> </span>rate swap<span class=\"_ _324\"> </span>12.578<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-21.431<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-12.578<span class=\"_ _324\"> </span>21.431<span class=\"_ _324\"> </span>c) Cross<span class=\"_ _324\"> </span>currency<span class=\"_ _324\"> </span>swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>d) Equity<span class=\"_ _324\"> </span>swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>e) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>f) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>g) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>12.578<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-21.431<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-12.578<span class=\"_ _324\"> </span>21.431<span class=\"_ _324\"> </span>Fair value<span class=\"_ _324\"> </span>negativo<span class=\"_ _324\"> </span>a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>b) Interest<span class=\"_ _324\"> </span>rate swap<span class=\"_ _324\"> </span>19.287<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-14.556<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-19.287<span class=\"_ _324\"> </span>14.556<span class=\"_ _324\"> </span>c) Cross<span class=\"_ _324\"> </span>currency<span class=\"_ _324\"> </span>swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>d) Equity<span class=\"_ _324\"> </span>swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>e) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>f) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>g) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>19.287<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-14.556<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-19.287<span class=\"_ _324\"> </span>14.556<span class=\"_ _324\"> </span>A.3 Derivati <span class=\"_ _1\"></span>finanziari d<span class=\"_ _1\"></span>i copertura <span class=\"_ _1\"></span>OTC <span class=\"_ _1\"></span><span class=\"ff4\">\u2013</span> va<span class=\"_ _1\"></span>lori nozionali, fair <span class=\"_ _1\"></span>value lord<span class=\"_ _1\"></span>o positivo <span class=\"_ _1\"></span>e negativo<span class=\"_ _324\"> </span>per controparti<span class=\"_ _324\"> </span>Attivit\u00e0 sottostanti Controparti centrali<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziarie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>Contratti non rientranti in accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>1) Titoli di debito e tassi d'interesse<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>2) Titoli di capitale e indici azionari<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>3) Valute e oro<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>4) Merci<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>5)Altri<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>Contratti rientranti in accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>1) Titoli di debito e tassi d'interesse<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>12.578<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>19.287<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>2) Titoli di capitale e indici azionari<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>3) Valute e <span class=\"lsa4\">oro<span class=\"_ _324\"> </span></span>- valore nozionale<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>4) Merci<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>5)Altri<span class=\"_ _324\"> </span>- valore nozionale<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value positivo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- fair value negativo<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>A.4 Vita residua<span class=\"_ _0\"></span> dei derivati <span class=\"_ _0\"></span>finanziari di cop<span class=\"_ _0\"></span>ertura OTC: <span class=\"_ _0\"></span>valori nozionali Sottostanti/Vita<span class=\"_ _0\"></span> residua<span class=\"_ _324\"> </span>Fino a 1<span class=\"_ _324\"> </span>anno<span class=\"_ _324\"> </span>Oltre 1 anno e<span class=\"_ _0\"></span> fino a<span class=\"_ _324\"> </span>5 anni<span class=\"_ _324\"> </span>Oltre 5<span class=\"_ _324\"> </span>anni<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>A.1 Derivati finan<span class=\"_ _0\"></span>ziari su t<span class=\"_ _0\"></span>itoli di debito e<span class=\"_ _0\"></span> tassi<span class=\"_ _324\"> </span>di interesse<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>410.000645.0001.055.000<span class=\"_ _324\"> </span>A.2 Derivati finan<span class=\"_ _0\"></span>ziari su t<span class=\"_ _0\"></span>itoli di capital<span class=\"_ _0\"></span>e ed<span class=\"_ _324\"> </span>indici azionar<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>A.3 Derivati finan<span class=\"_ _0\"></span>ziari su va<span class=\"_ _0\"></span>lute ed oro<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>A.4 Derivati finan<span class=\"_ _0\"></span>ziari su merci<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>A.5 Altri deriv<span class=\"_ _0\"></span>ati finanziar<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>410.000645.0001.055.000<span class=\"_ _324\"> </span>Totale<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>340.000715.0001.055.000",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "Sezione 2 - Attivit\u00e0<span class=\"_ _1\"></span> finanziar<span class=\"_ _1\"></span>ie valutate al fair value<span class=\"_ _1\"></span> con impatto a<span class=\"_ _1\"></span> conto ec<span class=\"_ _1\"></span>onomico<span class=\"_ _1\"></span> - vo<span class=\"_ _1\"></span>ce 20 2.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha71\" id=\"_32b4bd6d-bfcc-476f-b71f-8370b25f5bf4\"><tr><td class=\"c x27f y32c7 w3c6 h5c0\"><div class=\"t m0 x67 h2f y11ce ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x375 y32c8 w3cb h550\"><div class=\"t m0 x139 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y32c8 w3cc h550\"><div class=\"t m0 x98 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x375 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32c7 w3c7 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32c9 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32ca w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32ca w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ca w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cb w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cb w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cc w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cc w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cc w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cd w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cd w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cd w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ce w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.<span class=\"_ _0\"></span>C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">126<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32ce w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">128<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ce w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cf w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4. Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cf w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.1 Pronti contro<span class=\"_ _0\"></span> termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d1 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d1 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d2 w3ca h5b3\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d2 w3c7 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d2 w3c9 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d3 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32d4 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d4 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d4 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d4 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d4 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32d5 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d5 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d5 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d5 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d5 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y32d6 waef ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.2  connessi con<span class=\"_ _0\"></span> la fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d7 w3c7 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32d9 waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32da w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32da w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32db w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32db w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32dc w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32dc w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32dd waf1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.2 connessi co<span class=\"_ _0\"></span>n la fair valu<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32de w3c7 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32df waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32e0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e1 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32e1 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e1 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32e1 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e1 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e2 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.143<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e2 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e2 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e2 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e2 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"ff2 fs4\"> </span>L1= Livello 1 L2= Livello 2 L3= Livello 3 La voce 20 \u201cAttivit\u00e0 finanz<span class=\"_ _1\"></span>iarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d risulta composta da:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a) le attivit\u00e0 per cassa <span class=\"_ _1\"></span>destinate a finalit\u00e0 di negoziazione;<span class=\"_ _1\"></span> b) il valore positivo dei contratti<span class=\"_ _1\"></span> derivati posti in essere con finalit\u00e0 di negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> La variazione della voce \u201cA. Attivit\u00e0 per cas<span class=\"_ _1\"></span>sa\u201d deriva dall\u2019o<span class=\"_ _1\"></span>rdinario turnover sul portafoglio<span class=\"_ _1\"></span> di trading.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In particolare, l\u2019import<span class=\"_ _1\"></span>o indicato alla voce \u201cB. Strumenti derivati\u201d si rif<span class=\"_ _1\"></span>erisce prevalentemente al fair va<span class=\"_ _1\"></span>lue degli str<span class=\"_ _1\"></span>umenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>copertura, e al fair value dei contratti s<span class=\"_ _1\"></span>wap e outright che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _1\"></span> I criteri adottati per la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione degli strumenti f<span class=\"_ _1\"></span>inanziari nei tre liv<span class=\"_ _1\"></span>elli previsti dalla \u201cgerarchia<span class=\"_ _1\"></span> del fair value\u201d <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ripo<span class=\"_ _1\"></span>rtati <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>\u201cA.4 <span class=\"_ _3b\"> </span>Info<span class=\"_ _1\"></span>rmativa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3f\"> </span>fair <span class=\"_ _3b\"> </span>value\u201d <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>\u201cPolitiche<span class=\"_ _1\"></span> contabili\u201d della Nota integrati<span class=\"_ _1\"></span><span class=\"ff2\">va. </span>Tutti gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>tra le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>per negoziazione sono <span class=\"_ _2\"></span>valoriz<span class=\"_ _1\"></span>zati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>loro fair<span class=\"_ _0\"></span> value.<span class=\"_ _324\"> </span><div class=\"c w382 h5c2 gsf\"><div class=\"t m0 x67 h7c y11d7 ff3 fse fc0 sc0 ls0 ws0\">2.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione per d<span class=\"_ _0\"></span>ebitori/emittenti/<span class=\"_ _0\"></span>contropa<span class=\"_ _0\"></span>rti </div></div><div class=\"gs10\"><table class=\"s waf2 ha72\" id=\"_e4b6eb42-ba00-4a6f-be17-7dbd9792f908\"><tr><td class=\"c x27f y32e3 w3cd h2b0\"><div class=\"t m0 x67 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e3 w191 h2b0\"><div class=\"t m0 x9 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e3 w15c h2b0\"><div class=\"t m0 x1f3 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e4 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32e5 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e5 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e5 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e6 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e6 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e6 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e7 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e7 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e7 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e8 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e8 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e8 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e9 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e9 w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">209<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32e9 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ea w3cd h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ea w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ea w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32eb w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32eb w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32eb w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ec w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ec w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ec w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ed w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ed w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">543<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ed w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ee w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ee w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">215<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ee w15c h550\"><div class=\"t m0 xef h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">297<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32ef w3cd h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui:  imprese<span class=\"_ _0\"></span> di assicuraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ef w191 h5b3\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ef w15c h5b3\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f0 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f0 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.714<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f0 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.959<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f1 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altri emitte<span class=\"_ _0\"></span>nti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f1 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f1 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f2 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f2 w191 h550\"><div class=\"t m0 x85 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">126<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f2 w15c h550\"><div class=\"t m0 xef h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">128<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f3 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f3 w191 h550\"><div class=\"t m0 xf h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f3 w15c h550\"><div class=\"t m0 x43 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f4 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f4 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f4 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f5 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f5 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f5 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f6 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f6 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f6 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f7 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f7 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f7 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f8 w3cd h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f8 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f8 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f9 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f9 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f9 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fa w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fa w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fa w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fb w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fb w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fb w15c h550\"><div class=\"t m0 x137 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fc w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32fd w3cd h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Contropart<span class=\"_ _0\"></span>i centrali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fd w191 h5b3\"><div class=\"t m0 x85 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32fd w15c h5b3\"><div class=\"t m0 xef h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">682<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32fe w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fe w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.767<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fe w15c h550\"><div class=\"t m0 x137 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.013<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ff w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ff w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.084<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ff w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3300 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y3300 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.213<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y3300 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.898<span class=\"ff7 fsb\"> </span></div></td></tr></table></div>2.5 Altre attivit\u00e0 finanziarie o<span class=\"_ _0\"></span>bbligatoriamente valutate<span class=\"_ _0\"></span> al fair value: compos<span class=\"_ _0\"></span>izione m<span class=\"_ _1\"></span>erceologic<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span><table class=\"s waf3 ha73\" id=\"_0e4a6abb-5da1-4e42-a7bc-fe1290e561d8\"><tr><td class=\"c x27f y3301 w3d5 h307\"><div class=\"t m0 x5a h2f y20ad ff3 fs17 fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x37d y3302 w3d6 h265\"><div class=\"t m0 x1b h2f y1e05 ff3 fs17 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y3302 w3d6 h265\"><div class=\"t m0 x1b h2f y1e05 ff3 fs17 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x37d y3303 w3d1 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y3303 w12f h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3303 w198 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3303 w3d1 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y3303 w3d4 h5b5\"><div class=\"t m0 x4c h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3303 w3d3 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3304 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3304 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3304 w12f h5b5\"><div class=\"t m0 xa0 h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">31<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3304 w198 h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3304 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3304 w3d4 h5b5\"><div class=\"t m0 xa0 h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3304 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3305 w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">1.1 Titoli strutturati<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3305 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3305 w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3305 w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3305 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3305 w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3305 w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3306 w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">1.2 Altri titoli di deb<span class=\"_ _0\"></span>ito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3306 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3306 w12f h5b5\"><div class=\"t m0 xa0 h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">31<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3306 w198 h5b5\"><div class=\"t m0 x2e h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3306 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3306 w3d4 h5b5\"><div class=\"t m0 xa0 h2f yf3 ff2 fs17 fc0 sc0 ls11b ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3306 w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3307 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3307 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3307 w12f h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">481<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3307 w198 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3307 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3307 w3d4 h5b5\"><div class=\"t m0 x2e h2f yf3 ff3 fs17 fc0 sc0 ls11a ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3307 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3308 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3308 w3d1 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">43.740<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3308 w12f h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3308 w198 h5b5\"><div class=\"t m0 xee h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">144.874<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3308 w3d1 h5b5\"><div class=\"t m0 x46 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">29.003<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3308 w3d4 h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3308 w3d3 h5b5\"><div class=\"t m0 xee h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">121.708<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3309 w3d5 h5b5\"><div class=\"t m0 x67 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y3309 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3309 w12f h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3309 w198 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3309 w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3309 w3d4 h5b5\"><div class=\"t m0 x138 h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3309 w3d3 h5b5\"><div class=\"t m0 x2c h2f yf3 ff3 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330a w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">4.1 Pronti contro termine<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y330a w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330a w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y330a w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330a w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330a w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y330a w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330b w3d5 h5b5\"><div class=\"t m0 x3a h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x37d y330b w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330b w12f h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y330b w198 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330b w3d1 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330b w3d4 h5b5\"><div class=\"t m0 x2c h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y330b w3d3 h5b5\"><div class=\"t m0 x22 h2f yf3 ff2 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x27f y330c w3d5 h5b5\"><div class=\"t m0 x55 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y330c w3d1 h5b5\"><div class=\"t m0 x46 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">43.740<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y330c w12f h5b5\"><div class=\"t m0 x2e h2f y101 ff3 fs17 fc0 sc0 ls11a ws0\">512<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y330c w198 h5b5\"><div class=\"t m0 xee h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">145.437<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y330c w3d1 h5b5\"><div class=\"t m0 x46 h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">29.003<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y330c w3d4 h5b5\"><div class=\"t m0 x2e h2f y101 ff3 fs17 fc0 sc0 ls11a ws0\">666<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y330c w3d3 h5b5\"><div class=\"t m0 xee h2f y101 ff3 fs17 fc0 sc0 ls0 ws0\">121.708<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1= Livello 1 L2= Livello 2 L3= Livello 3 La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cAttivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2\"></span>obbligatoriamente <span class=\"_ _2\"></span>valutat<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value\u201d <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>principa<span class=\"_ _1\"></span>lmente <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quote di <span class=\"_ _29\"></span>OICR <span class=\"_ _29\"></span>non <span class=\"_ _3b\"> </span>destinate <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>finalit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>negoziazio<span class=\"_ _1\"></span>ne; <span class=\"_ _29\"></span>tali <span class=\"_ _3b\"></span>strumenti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>loro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>natura <span class=\"_ _3b\"></span>non <span class=\"_ _29\"></span>superano <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>SPPI <span class=\"_ _29\"></span>test (solely payments of principal and interests<span class=\"_ _1\"></span>) <span class=\"ff5\">previsto<span class=\"_ _1\"></span> dal principio IFRS9 \u201cStrumenti Finanziari<span class=\"_ _1\"></span>\u201d. <span class=\"_ _1\"></span></span> In par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _1\"></span>alla vo<span class=\"_ _1\"></span>ce \u201c3. <span class=\"_ _1\"></span>Quote <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>OICR\u201d, <span class=\"_ _1\"></span>risultano <span class=\"_ _1\"></span>iscritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote <span class=\"_ _1\"></span>dei fo<span class=\"_ _1\"></span>ndi chius<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>sottoscritte ad <span class=\"_ _1\"></span>esito del <span class=\"_ _3\"></span>perfezionamento <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>essioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>performing <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fondi <span class=\"_ _3\"></span>medesimi; <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>dei fondi <span class=\"_ _3\"></span>(livello<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3) <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _29\"></span>appl<span class=\"_ _1\"></span>icando <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>policy <span class=\"_ _29\"></span>previste <span class=\"_ _29\"></span>dalla <span class=\"_ _3\"></span>banca<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>tale <span class=\"_ _29\"></span>tipologia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>strumenti finanziari.  Nel  corso  del <span class=\"_ _2c\"> </span>2024  si  son<span class=\"_ _0\"></span>o  perfezionate  cessioni  d<span class=\"_ _0\"></span>i  crediti  per <span class=\"_ _2c\"> </span>4<span class=\"_ _3\"></span>9.<span class=\"lsb\">846</span> <span class=\"_ _2c\"> </span>migliaia  di  Euro  nominali <span class=\"_ _2c\"> </span>con sottoscrizione di <span class=\"_ _2\"></span>quo<span class=\"_ _1\"></span>te di <span class=\"_ _0\"></span>Fondi Chiusi <span class=\"_ _0\"></span>per 29.<span class=\"lsb\">555</span> migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro, valutati <span class=\"_ _0\"></span>in coerenza con <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto previsto dalle policy di fair value di Gruppo<span class=\"_ _1\"></span> Si <span class=\"_ _3\"></span>segnala, <span class=\"_ _29\"></span>inoltre, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>\u201c3. <span class=\"_ _29\"></span>Quote <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>OICR<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>risult<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>iscritt<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>quo<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er 15.908 migliaia di euro relati<span class=\"_ _1\"></span>ve ai seguenti Fondi sottoscritti da Banco Desio:<span class=\"_ _3\"></span>  <span class=\"ff5\">\u2022 Planetarium Fund \u2013</span> Anthilia W<span class=\"_ _1\"></span>hite;  \u2022 Planetarium Fund \u2013<span class=\"ff2\"> Anthi<span class=\"_ _1\"></span>lia Yellow;  </span>\u2022 Anthilia Gap. <span class=\"ff2\"> </span>Nella sottovoce <span class=\"_ _1\"></span>\u201cTitoli <span class=\"_ _1\"></span>di c<span class=\"_ _1\"></span>apitale\u201d risult<span class=\"_ _1\"></span>a iscri<span class=\"_ _1\"></span>tto il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>della parte<span class=\"_ _1\"></span>cipazione <span class=\"_ _1\"></span>acquisita <span class=\"_ _1\"></span>in Yolo<span class=\"_ _1\"></span> Group <span class=\"_ _1\"></span>nel corso dell\u2019esercizio precedente.<span class=\"_ _1\"></span><span class=\"ff2\"> </span><div class=\"c w382 h5c2 gs16\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">2.6 Altre atti<span class=\"_ _0\"></span>vit\u00e0 finanziarie obbl<span class=\"_ _0\"></span>igatoriamente <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value: compo<span class=\"_ _0\"></span>sizione per debitor<span class=\"_ _2\"></span>i/emittenti<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></div><div class=\"gs17\"><table class=\"s waf4 ha74\" id=\"_25a3de90-fc1c-43ff-a4ec-03fec2d6b16f\"><tr><td></td><td class=\"c x31a y330d w3da h5c8\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330d w3db h5c8\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330e w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.Titoli di capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y330e w3da h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">481<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330e w3db h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">634<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y330f w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: banche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y330f w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y330f w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3310 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: altre soci<span class=\"_ _0\"></span>et\u00e0 finanz<span class=\"_ _0\"></span>iarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3310 w3da h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">481<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x380 y3310 w3db h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3311 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: societ\u00e0<span class=\"_ _0\"></span> non finanziarie<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3311 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3311 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3312 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3312 w3da h550\"><div class=\"t m0 x34 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">594<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3312 w3db h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3313 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3313 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3313 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3314 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3314 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3314 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3315 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3315 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3315 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3316 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3316 w3da h550\"><div class=\"t m0 xa7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">594<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x380 y3316 w3db h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3317 w3d7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3317 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3317 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3318 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3318 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3318 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3319 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I<span class=\"_ _0\"></span>.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3319 w3da h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">188.614<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3319 w3db h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">150.711<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331a w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331a w3da h550\"><div class=\"t m0 x32 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331a w3db h550\"><div class=\"t m0 x32 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331b w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331b w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331b w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331c w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331c w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331c w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331d w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331d w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331d w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331e w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331e w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331e w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331f w3d7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y331f w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y331f w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3320 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3320 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3320 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3321 w3d7 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3321 w3da h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3321 w3db h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3322 w3d7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x31a y3322 w3da h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">189.689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x380 y3322 w3db h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">151.377<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs18\"><div class=\"t m0 x3 ha y173 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y566 ff5 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c<span class=\"_ _1\"></span>Titoli <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>capitale\u201d <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>481 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>riferisce <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>Yolo </div><div class=\"t m0 x3 ha y1eb9 ff2 fs4 fc0 sc0 ls0 ws0\">Group di cui si fornis<span class=\"_ _1\"></span>ce ulteriore informativa nella sezione 7 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> Partecipaz<span class=\"_ _1\"></span>ioni.<span class=\"_ _324\"> </span></div><div class=\"t m0 x3 hee yf27 ff2 fs3d fc0 sc0 ls0 ws0\"> <span class=\"_ _100\"> </span> </div><div class=\"t m0 x3 hee y322 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y409 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee yc2d ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y212e ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee yca8 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y19ad ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y12f9 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y515 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5bc y618 ff20 fsc fc3 sc0 ls0 ws0\"> <span class=\"_ _af\"> </span><span class=\"ff3\"> </span></div></div>Sezione <span class=\"_ _8a\"> </span>3 <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>-<span class=\"ls11c\">   </span>Attivit\u00e0 finanziarie valutate al <span class=\"_ _2\"></span>fair value <span class=\"_ _0\"></span>con impatto sulla <span class=\"_ _2\"></span>r<span class=\"_ _1\"></span>edditivit\u00e0 complessiva   -<span class=\"ls84\">   </span>voce 30<span class=\"_ _1\"></span><span class=\"ff2 fs3 fc0\"> </span>3.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al fair value c<span class=\"_ _0\"></span>on impatto <span class=\"_ _0\"></span>sulla redditivit\u00e0 <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>va: composizione merceol<span class=\"_ _0\"></span>ogica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha75\" id=\"_48be8673-0020-436b-8ba9-984a8756a122\"><tr><td></td><td></td><td class=\"c x37d y3323 w3d6 h5cb\"><div class=\"t m0 x139 h2f y1d9f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y3323 w3dd h5cb\"><div class=\"t m0 x139 h2f y1d9f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3324 w3d5 h5ca\"><div class=\"t m0 x67 h2f y2132 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x37d y3324 w3c7 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y3324 w3d1 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y3324 w181 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y3324 w3d1 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y3324 w198 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y3324 w3c9 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3325 w3dc h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3325 w3c7 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3325 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3325 w181 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3325 w3d1 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3325 w198 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3325 w3c9 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3326 w3dc h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3326 w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3326 w3d1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3326 w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3326 w3d1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3326 w198 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3326 w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3327 w3dc h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3327 w3c7 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3327 w3d1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3327 w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3327 w3d1 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3327 w198 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3327 w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3328 w3dc h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3328 w3c7 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3328 w3d1 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3328 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3328 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3328 w198 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3328 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3329 w3dc h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y3329 w3c7 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y3329 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y3329 w181 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y3329 w3d1 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y3329 w198 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3329 w3c9 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332a w3dc h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y332a w3c7 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y332a w3d1 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y332a w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y332a w3d1 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y332a w198 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y332a w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1 = Livello 1 L2 = Livello 2 L3 = Livello 3 La voce \u201cAttivit\u00e0 finanziarie valutate al f<span class=\"_ _1\"></span>air value con impatto <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a redditivit\u00e0 complessiva\u201d comprende:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>portafoglio <span class=\"_ _2\"></span>obbligazio<span class=\"_ _1\"></span>nario <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>destinato <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>negoziazione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>enuto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>esclusivo </span></span>intento di incassare i flussi di cassa contr<span class=\"_ _1\"></span>attuali; b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">quote di partecipazioni in societ\u00e0 non <span class=\"_ _0\"></span>controllate e non <span class=\"_ _0\"></span>collegate per <span class=\"_ _0\"></span>le quali \u00e8 <span class=\"_ _0\"></span>stata adottata la </span></span>c.d. \u201cFVOCI option\u201d.<span class=\"ff2\"> </span><div class=\"c w382 h2dd gs1a\"><div class=\"t m0 x67 h2f y1e07 ff3 fse fc0 sc0 ls0 ws0\">3.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al fair value c<span class=\"_ _0\"></span>on impatto <span class=\"_ _0\"></span>sulla redditivit\u00e0 <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>va: composizion<span class=\"_ _0\"></span>e per debitori/e<span class=\"_ _0\"></span>mittenti<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs1b\"><table class=\"s waf5 ha76\" id=\"_286f55ac-77ee-4da3-a3bf-f613c74eab9d\"><tr><td class=\"c x27f y332b w3de h5cd\"><div class=\"t m0 x67 h2f y103 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div><div class=\"t m0 x67 h2f ye84 ff7 fsb fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td></tr><tr><td></td><td class=\"c x381 y332b w3e1 h5cd\"><div class=\"t m0 x2b h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332b w3e2 h5cd\"><div class=\"t m0 x2b h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332c w3c0 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332c w3e1 h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">986.853<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332c w3e2 h550\"><div class=\"t m0 x22 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">822.257<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332d w3c0 h5ce\"><div class=\"t m0 x3a h2f ye29 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332d w3e1 h5ce\"><div class=\"t m0 x57 h2f ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332d w3e2 h5ce\"><div class=\"t m0 x57 h2f ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332e w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332e w3e1 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">966.495<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332e w3e2 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">783.372<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y332f w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y332f w3e1 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">19.318<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y332f w3e2 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">38.098<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3330 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3330 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3330 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3331 w3c0 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3331 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3331 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3332 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3332 w3e1 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3332 w3e2 h550\"><div class=\"t m0 x34 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">787<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3333 w3c0 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3333 w3e1 h550\"><div class=\"t m0 x5a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3333 w3e2 h550\"><div class=\"t m0 x28 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.208<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3334 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3334 w3e1 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3334 w3e2 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.000<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3335 w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altri emitt<span class=\"_ _0\"></span>enti: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3335 w3e1 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3335 w3e2 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.208<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3336 w3c0 h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- altre societ\u00e0 f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3336 w3e1 h5b3\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.224<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3336 w3e2 h5b3\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.224<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3337 w3c0 h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3337 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3337 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3338 w3c0 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3338 w3e1 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">98<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x382 y3338 w3e2 h550\"><div class=\"t m0 x34 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">98<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x27f y3339 w3c0 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3339 w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3339 w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333a w3c0 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333a w3e1 h550\"><div class=\"t m0 x114 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333a w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333b w3c0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333b w3e1 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333b w3e2 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333c w3c0 h307\"><div class=\"t m0 x3a h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333c w3e1 h307\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333c w3e2 h307\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333d w3c0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333d w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333d w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333e w3c0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333e w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333e w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y333f w3c0 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y333f w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y333f w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3340 w3c0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3340 w3e1 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3340 w3e2 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3341 w3c0 h5ce\"><div class=\"t m0 x3a h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3341 w3e1 h5ce\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3341 w3e2 h5ce\"><div class=\"t m0 x57 h2f y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3342 w3c0 h268\"><div class=\"t m0 x3a h2f y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3342 w3e1 h268\"><div class=\"t m0 xa0 h2f y13cc ff3 fse fc0 sc0 ls0 ws0\">1.000.061<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x382 y3342 w3e2 h268\"><div class=\"t m0 x22 h2f y13cc ff3 fse fc0 sc0 ls0 ws0\">835.465<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w382 h5cf gs1c\"><div class=\"t m0 x67 h7c y2144 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h7c y2145 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h7c y144 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h7c y14f ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h7c y11c ff3 fse fc0 sc0 ls0 ws0\">3.3 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate <span class=\"_ _0\"></span>al fair value con impa<span class=\"_ _0\"></span>tto sulla r<span class=\"_ _2\"></span>edditivit\u00e0 complessiva: valore<span class=\"_ _0\"></span> lordo e retti<span class=\"_ _0\"></span>fiche di valor<span class=\"_ _0\"></span>e </div><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></div><div class=\"gs1d\"><table class=\"s waf6 ha77\" id=\"_b9f9e7ec-3525-4a4a-b8e0-4121bcc69e98\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x383 y3344 waf7 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x384 y3345 w3eb h5d4\"><div class=\"t m0 xc9 h546 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Valore lordo<span class=\"ff7\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x315 y3345 w3ec h5d4\"><div class=\"t m0 x46 h546 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"ff7\"> </span></div></td><td class=\"c x385 y3346 waf8 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x386 y3348 waf9 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x387 y3349 wafa ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x388 y334a wafb ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Strumenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x389 y334a wafc ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x38a y334a wafd ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x383 y334b waf7 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x38b y334c wafe ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x38c y334c waff ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">con<span class=\"_ _324\"> </span></div></td><td class=\"c x38d y334c wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x38e y334c wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x389 y334c wb02 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x38f y334c wafe ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x390 y334c wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x391 y334c wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x38a y334e wb03 ha78\"><div class=\"t m0 x23f h5b1 y334d ff3 fsf fc0 sc0 ls0 ws0\">acquisite </div><div class=\"t m0 x392 h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">o </div></td><td class=\"c x385 y334f waf8 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x393 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x387 y334e wb04 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">basso</div></td><td class=\"c x394 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x395 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x396 y334e wb05 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">o</div></td><td class=\"c x397 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x398 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x399 y3350 wafa ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x386 y3351 waf9 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x39a y3352 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x39b y3353 wb06 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x39c y3353 wb07 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x39d y3354 wb08 ha6b\"><div class=\"t m0 x23f h546 y3347 ff3 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3355 wb09 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Titoli di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x384 y3356 w3e4 h273\"><div class=\"t m0 x67 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3356 w3e5 h273\"><div class=\"t m0 x4b h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39f y3356 w3e6 h273\"><div class=\"t m0 x1f3 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y3356 w3e7 h273\"><div class=\"t m0 xc5 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y3356 w3e8 h273\"><div class=\"t m0 xbe h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y3356 w3e7 h273\"><div class=\"t m0 x4d h23d y546 ff2 fs10 fc0 sc0 ls95 ws0\">280<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3a2 y3356 w3e6 h273\"><div class=\"t m0 x1f3 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y3356 w3e7 h273\"><div class=\"t m0 xc5 h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y3356 w3e8 h273\"><div class=\"t m0 xbe h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y3356 w3e9 h273\"><div class=\"t m0 x2f h23d y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y3358 wb0a ha79\"><div class=\"t m0 x23f h23d y3357 ff2 fs10 fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3359 w177 h550\"><div class=\"t m0 x67 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _1\"></span><span class=\"ff7\"> </span></div></td><td></td><td class=\"c x384 y3359 w3e4 h550\"><div class=\"t m0 x47 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3359 w3e5 h550\"><div class=\"t m0 xbe h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39f y3359 w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y3359 w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y3359 w3e8 h550\"><div class=\"t m0 xbe h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y3359 w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a2 y3359 w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y3359 w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y3359 w3e8 h550\"><div class=\"t m0 xbe h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y3359 w3e9 h550\"><div class=\"t m0 x2f h23d y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y335a w3ef h5b3\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7\"> </span></div></td><td class=\"c x2f5 y335a w3e3 h5b3\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7\"> </span></div></td><td class=\"c x384 y335a w3e4 h5b3\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39e y335a w3e5 h5b3\"><div class=\"t m0 x4b h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">987.133<span class=\"ff7\"> </span></div></td><td class=\"c x39f y335a w3e6 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y335a w3e7 h5b3\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y335a w3e8 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y335a w3e7 h5b3\"><div class=\"t m0 x4d h23d y11ba ff3 fs10 fc0 sc0 ls87 ws0\">280<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3a2 y335a w3e6 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y335a w3e7 h5b3\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y335a w3e8 h5b3\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y335a w3f0 h5b3\"><div class=\"t m0 x2f h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y335b w177 h550\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale <span class=\"ff7\"> </span></div></td><td class=\"c x2f5 y335b w3e3 h550\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7\"> </span></div></td><td class=\"c x384 y335b w3e4 h550\"><div class=\"t m0 x67 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">822.589<span class=\"ff7\"> </span></div></td><td class=\"c x39e y335b w3e5 h550\"><div class=\"t m0 x4b h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">822.589<span class=\"ff7\"> </span></div></td><td class=\"c x39f y335b w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a0 y335b w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a1 y335b w3e8 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x315 y335b w3e7 h550\"><div class=\"t m0 x4d h23d y11ba ff3 fs10 fc0 sc0 ls87 ws0\">332<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3a2 y335b w3e6 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a3 y335b w3e7 h550\"><div class=\"t m0 xc5 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a4 y335b w3e8 h550\"><div class=\"t m0 x1f3 h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3a5 y335b w3e9 h550\"><div class=\"t m0 x2f h23d y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr></table></div>Sezione <span class=\"_ _d5\"> </span>4   -   Attivit\u00e0 finanziarie v<span class=\"_ _1\"></span>alutate al c<span class=\"_ _1\"></span>osto ammorti<span class=\"_ _1\"></span>zzato   <span class=\"_ _1\"></span>-   voce 40<span class=\"_ _1\"></span> 4.1 Attivit\u00e0 finanziarie valutate al costo ammortizzato: composizione merceologica dei credi<span class=\"_ _0\"></span>ti <span class=\"_ _1\"></span>verso banche<span class=\"ff7 fsb\"> </span><table class=\"s wb0b ha7a\" id=\"_78a7020b-264c-41ad-8498-0db6fa79ab82\"><tr><td></td><td></td><td></td><td class=\"c x3a6 y335c w3f9 h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a7 y335c w3fa h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y335d w3f1 h5d8\"><div class=\"t m0 x3b h2f yfa7 ff3 fs12 fc0 sc0 ls0 ws0\">Tipologia op<span class=\"_ _0\"></span>erazioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x3a6 y335e w3fb h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a8 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a7 y335e w3fd h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a9 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3aa y3360 wb0c ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ab y3361 wb0d ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3ac y3360 wb0e ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ad y3361 wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3ae y3362 wb10 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3af y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ab y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a8 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b0 y335d w158 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b1 y335d w3f8 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b2 y3362 wb13 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3b3 y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ad y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a9 y335d w3f3 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b4 y335d w3f6 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b5 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x3b6 y3365 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3b7 y3366 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3b8 y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3b9 y3365 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3ba y3366 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3bb y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3ab y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3ad y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y336a wb18 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">A. Crediti verso Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y336b w3f4 h562\"><div class=\"t m0 x4b h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336b w3f2 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336b w379 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336b w158 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336b w3f8 h562\"><div class=\"t m0 x8 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336b w3f4 h562\"><div class=\"t m0 x4d h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336b w3f5 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336b w3f3 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336b w3f6 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336b w379 h562\"><div class=\"t m0 x26 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y336c wb19 ha7d\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y336d w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336e w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336e w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336e w3f4 h550\"><div class=\"t m0 x4d h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336e w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336e w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336f w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3. Pronti contro termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336f w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336f w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336f w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336f w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3370 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">4. Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3370 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3370 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3370 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3370 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3370 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3370 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3371 w3f7 h5b3\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">B. Crediti verso ba<span class=\"_ _0\"></span>nche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">851.294<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3371 w3f2 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3371 w158 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3371 w3f8 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">2<span class=\"ls11a\">47</span>.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">804.366<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3371 w3f5 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3371 w3f3 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3371 w3f6 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">175.861<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3372 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">249.451<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3372 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3372 w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3372 w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3372 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">247.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">234.771<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3372 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3372 w3f3 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3372 w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3372 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">174.061<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3373 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3373 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3373 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3373 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3373 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3373 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3373 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3374 w3f7 h307\"><div class=\"t m0 x27 h5d1 y11bb ff2 fs12 fc0 sc0 ls0 ws0\"> 1.2. Depositi a </div><div class=\"t m0 x27 h2f y2147 ff2 fs12 fc0 sc0 ls0 ws0\">scadenza <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">12.048<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3374 w3f2 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3374 w158 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3374 w3f8 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">26.521<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3374 w3f5 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3374 w3f3 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3374 w3f6 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3375 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 1.3. Altri finanziamenti: <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3375 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3375 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3375 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3375 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3375 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3375 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3bf y3377 wb1a ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Pronti contro termine<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3378 w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3378 w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3378 w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3378 w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3378 w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3378 w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3379 wb1b ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3bf y337a wb1c ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Finanziamenti per<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337b w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337b w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337b w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337b w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337b w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337b w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y337c wb1d ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">leasing</div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y337d w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> - Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2. Titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">601.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337e w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337e w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337e w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">569.595<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337e w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337e w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337e w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337f w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.1 Titoli strutturati <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.775<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337f w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.839<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337f w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337f w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.741<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337f w3f3 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.582<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337f w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337f w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3380 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.2 Altri titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">598.068<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3380 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3380 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">592.172<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3380 w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3380 w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">565.854<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3380 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3380 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">552.218<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3380 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3380 w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3381 w3f7 h550\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">955.533<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3381 w3f2 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3381 w158 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3381 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">351.303<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">862.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3381 w3f5 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3381 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3381 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">234.429<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _1\"></span> Nel <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>voc<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>\u201cA. <span class=\"_ _40\"> </span>Crediti <span class=\"_ _47\"> </span>verso <span class=\"_ _47\"> </span>Banche <span class=\"_ _47\"> </span>Centrali\u201d <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>appostato <span class=\"_ _47\"> </span>l\u2019ammontare <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>Riserva obbligatoria  presso  la <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2c\"> </span>d\u2019Itali<span class=\"_ _1\"></span>a.  Il <span class=\"_ _2c\"> </span>saldo  puntuale,  ne<span class=\"_ _0\"></span>ll\u2019ambito  del  rispetto <span class=\"_ _2c\"> </span>del  livello  medio <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> mantenimento richiesto dalla normativa, pu\u00f2<span class=\"_ _0\"></span> discostarsi, anche con variazioni <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cative, in relazione al<span class=\"_ _2\"></span> fabbisogno contingente di tesoreria della Banca. <span class=\"_ _1\"></span> L\u2019impegno di mantenimento della Riserva <span class=\"_ _0\"></span>obbligatoria assunto dal Banco <span class=\"_ _0\"></span>al 31 dicembre<span class=\"_ _0\"></span> 2024 ammonta a 105,2 milioni di euro (10<span class=\"_ _1\"></span>9,2 milioni di euro assunti a dicembre 2023). <span class=\"_ _3\"></span> I <span class=\"_ _2c\"> </span>saldi <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB. <span class=\"_ _2c\"> </span>Crediti <span class=\"_ _2c\"> </span>verso <span class=\"_ _2c\"> </span>banche\u201d <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>espos<span class=\"_ _1\"></span>ti <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>re<span class=\"_ _1\"></span>ttifiche <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>valore <span class=\"_ _2c\"> </span>derivanti dall\u2019applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>modelli <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>determinazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3f\"> </span>attesa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _3f\"> </span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span>debito \u201cheld to collect\u201d in applicaz<span class=\"_ _1\"></span>ione del principio co<span class=\"_ _1\"></span>ntabile \u201cIFRS9 <span class=\"ff2\">- </span>Strumenti finanzia<span class=\"_ _1\"></span>ri\u201d. <span class=\"ff2\"> </span>Tra i crediti verso banche non figurano crediti class<span class=\"_ _1\"></span>ificabili come attivit\u00e0 deterio<span class=\"_ _1\"></span>rate. <span class=\"_ _1\"></span> Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i.<span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c1.3 <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>Finanziamenti\u201d<span class=\"ff2\">, <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _3\"></span>di confronto<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span></span>include <span class=\"_ _1\"></span>l\u2019iscri<span class=\"_ _1\"></span>zione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>saldo<span class=\"_ _1\"></span> </span>interbancario <span class=\"_ _3\"></span>ancora <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>all\u2019acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ramo <span class=\"_ _3\"></span><span class=\"ff2\">s<span class=\"_ _1\"></span>portelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e </span>Basilicata (BPPB) realizzata il <span class=\"_ _1\"></span>7 dicembre 2024.<span class=\"_ _324\"> </span>Nella <span class=\"_ _0\"></span>voce \u201c2. <span class=\"_ _2\"></span>Tit<span class=\"_ _1\"></span>oli di <span class=\"_ _0\"></span>debito\u201d sono <span class=\"_ _2\"></span>inclus<span class=\"_ _1\"></span>i i <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>toli detenuti <span class=\"_ _2\"></span>nell\u2019ambito<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>l business mode<span class=\"_ _0\"></span>l \u201cheld <span class=\"_ _2\"></span>to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i. <span class=\"ff2\"> </span>La <span class=\"_ _3\"></span>segmentazione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stadi <span class=\"_ _3\"></span>(stage) <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>rispettando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>previsti <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1<span class=\"_ _1\"></span>\u00b0 gennaio 2018:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">s<span class=\"_ _1\"></span>tage 1 per le esposizioni con performance in lin<span class=\"_ _1\"></span>ea con le aspettative; <span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">sta<span class=\"_ _1\"></span>ge <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>performance <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>aspettative <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>registrato <span class=\"_ _3\"></span>un </span></span>significativo <span class=\"_ _1\"></span>incremento d<span class=\"_ _1\"></span>el rischio<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>rispetto al<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>in c<span class=\"_ _1\"></span>ui le <span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>sse si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>originate (ovvero sono state acquis<span class=\"_ _1\"></span>tate);  c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">s<span class=\"_ _1\"></span>tage 3 per le esposizioni non performing.<span class=\"_ _324\"> </span></span></span>4.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al costo ammor<span class=\"_ _0\"></span>tizzato: co<span class=\"_ _0\"></span>mposizione mer<span class=\"_ _0\"></span>ceologica dei <span class=\"_ _0\"></span>crediti ver<span class=\"_ _0\"></span>so clientela<span class=\"ff7 fsb\"> </span><table class=\"s wb1e ha7e\" id=\"_8685cd63-4389-4f25-8969-d3258a432b19\"><tr><td></td><td></td><td></td><td class=\"c x2f5 y3382 w40b h14e\"><div class=\"t m0 x39 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3c1 y3382 w40c h14e\"><div class=\"t m0 x188 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x2f5 y3383 w40d h5de\"><div class=\"t m0 x4f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2bc y3383 w40e h5de\"><div class=\"t m0 xa0 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3c1 y3383 w40f h5de\"><div class=\"t m0 x1f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3c2 y3383 w18d h5de\"><div class=\"t m0 xa8 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x3c3 y3384 wb1f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3385 wb20 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">operazioni/Valori<span class=\"_ _324\"> </span></div></td><td class=\"c x3c4 y3386 wb21 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3c5 y3387 wafc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3c6 y3386 wb22 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3c7 y3387 wafd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3c8 y3388 wb23 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3c9 y3389 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3c5 y3389 wb02 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x2bc y338a w402 h5df\"><div class=\"t m0 x3a h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ca y338a w403 h5df\"><div class=\"t m0 x30 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L2<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y338a w409 h5df\"><div class=\"t m0 x2b h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cc y3388 wb23 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x2e5 y3389 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3c7 y3389 wb24 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3c2 y338a w405 h5df\"><div class=\"t m0 x3a h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cd y338a w403 h5df\"><div class=\"t m0 x30 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L2<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ce y338a w406 h5df\"><div class=\"t m0 x27 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x3cf y338b wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3d0 y338c wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3d1 y338d wb05 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3d2 y338b wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x2e3 y338c wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3d3 y338d wb25 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3c5 y338e wb06 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3c7 y338e wb07 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y338f w407 h14e\"><div class=\"t m0 x67 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y338f w408 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">11.841.832<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y338f w400 h14e\"><div class=\"t m0 x3a h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">189.062<span class=\"ff7\"> </span></div></td><td class=\"c x39e y338f w401 h14e\"><div class=\"t m0 xee h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y338f w402 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y338f w403 h14e\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y338f w409 h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">12.111.307<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y338f w40a h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">11.449.956<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y338f w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y338f w38c h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y338f w405 h14e\"><div class=\"t m0 x1f h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y338f w403 h14e\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y338f w406 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">10.<span class=\"ls5d\">131</span>.232<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3390 wb26 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Conti<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3391 w408 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">897.877<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3d4 y3391 w400 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">15.242<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3391 w401 h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">455<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x2bc y3391 w402 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3391 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3391 w409 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3391 w40a h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">871.119<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3391 w403 h5e0\"><div class=\"t m0 x42 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">15.602<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3391 w38c h5e0\"><div class=\"t m0 xee h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.333<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3391 w405 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3391 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3391 w406 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3392 wb27 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">correnti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3393 wb28 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Pronti contro<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3394 w408 h5e1\"><div class=\"t m0 x8f h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y3394 w400 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3394 w401 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y3394 w402 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3394 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3394 w409 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3394 w40a h5e1\"><div class=\"t m0 x47 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3394 w403 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3394 w38c h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3394 w405 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3394 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3394 w406 h5e1\"><div class=\"t m0 x24 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3395 wb29 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">termine attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3396 w407 h570\"><div class=\"t m0 x30 h2f y216c ff2 fsf fc0 sc0 ls0 ws0\">3. Mutui<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y3396 w408 h570\"><div class=\"t m0 x31 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">7.697.096<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y3396 w400 h570\"><div class=\"t m0 x3a h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">148.812<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3396 w401 h570\"><div class=\"t m0 xee h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">4.584<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y3396 w402 h570\"><div class=\"t m0 x27 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3396 w403 h570\"><div class=\"t m0 x4d h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3396 w409 h570\"><div class=\"t m0 xc5 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3396 w40a h570\"><div class=\"t m0 x42 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">7.982.462<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3396 w403 h570\"><div class=\"t m0 x67 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">148.242<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3396 w38c h570\"><div class=\"t m0 x24 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">16.311<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3396 w405 h570\"><div class=\"t m0 x27 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3396 w403 h570\"><div class=\"t m0 x4d h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3396 w406 h570\"><div class=\"t m0 x24 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3398 wb2a ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">4. Carte di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3399 wb2b ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">credito, prestiti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339a wb2c ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">personali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y339b w408 h5e2\"><div class=\"t m0 x31 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1.958.913<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y339b w400 h5e2\"><div class=\"t m0 x24 h264 y20d0 ff2 fs25 fc0 sc0 ls34 ws0\">13.579<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x39e y339b w401 h5e2\"><div class=\"t m0 x20 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y339b w402 h5e2\"><div class=\"t m0 x27 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y339b w403 h5e2\"><div class=\"t m0 x4d h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y339b w409 h5e2\"><div class=\"t m0 xc5 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y339b w40a h5e2\"><div class=\"t m0 x42 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1.430.968<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y339b w403 h5e2\"><div class=\"t m0 x30 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">9.197<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y339b w38c h5e2\"><div class=\"t m0 x47 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y339b w405 h5e2\"><div class=\"t m0 x27 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y339b w403 h5e2\"><div class=\"t m0 x4d h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y339b w406 h5e2\"><div class=\"t m0 x24 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y339c wb2d ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">cessioni del<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339d wb2e ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">quinto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339e wb2f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">5.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339f wb30 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a0 w408 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">151.508<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a0 w400 h5e1\"><div class=\"t m0 xee h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">4.374<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a0 w401 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a0 w402 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a0 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a0 w409 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a0 w40a h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">149.843<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a0 w403 h5e1\"><div class=\"t m0 x30 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">4.563<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a0 w38c h5e1\"><div class=\"t m0 x47 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a0 w405 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a0 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a0 w406 h5e1\"><div class=\"t m0 x24 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a1 wb31 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">per leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33a2 w407 h5de\"><div class=\"t m0 x30 h2f y216c ff2 fsf fc0 sc0 ls0 ws0\">6. Factoring<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33a2 w408 h5de\"><div class=\"t m0 x46 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">88.675<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a2 w400 h5de\"><div class=\"t m0 xee h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">1.759<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a2 w401 h5de\"><div class=\"t m0 x20 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a2 w402 h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a2 w403 h5de\"><div class=\"t m0 x4d h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a2 w409 h5de\"><div class=\"t m0 xc5 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a2 w40a h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">92.218<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a2 w403 h5de\"><div class=\"t m0 x30 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">3.122<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a2 w38c h5de\"><div class=\"t m0 x20 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a2 w405 h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a2 w403 h5de\"><div class=\"t m0 x4d h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a2 w406 h5de\"><div class=\"t m0 x24 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a3 wb32 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">7. Altri<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a4 w408 h5e0\"><div class=\"t m0 x31 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.047.763<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a4 w400 h5e0\"><div class=\"t m0 xee h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">5.296<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a4 w401 h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">596<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x2bc y33a4 w402 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a4 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a4 w409 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a4 w40a h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">923.346<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a4 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">5.161<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a4 w38c h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">13<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"ff7\"> </span></span></div></td><td class=\"c x3c2 y33a4 w405 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a4 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a4 w406 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a5 wb33 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">finanziamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33a6 w407 h570\"><div class=\"t m0 x67 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33a6 w408 h570\"><div class=\"t m0 x31 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.476.112<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a6 w400 h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a6 w401 h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a6 w402 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a6 w403 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">153.416<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a6 w409 h570\"><div class=\"t m0 x4c h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">105.360<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a6 w40a h570\"><div class=\"t m0 x42 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.371.588<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a6 w403 h570\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a6 w38c h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a6 w405 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a6 w403 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">229.768<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a6 w406 h570\"><div class=\"t m0 x47 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a7 wb34 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">1. Titoli<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a8 w408 h5e0\"><div class=\"t m0 x35 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">4.494<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a8 w400 h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a8 w401 h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a8 w402 h5e0\"><div class=\"t m0 x2d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a8 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">4.525<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a8 w409 h5e0\"><div class=\"t m0 xa0 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a8 w40a h5e0\"><div class=\"t m0 x131 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.982<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a8 w403 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a8 w38c h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a8 w405 h5e0\"><div class=\"t m0 x2d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a8 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">2.016<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a8 w406 h5e0\"><div class=\"t m0 x47 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a9 wb35 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">strutturati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y33aa wb36 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">2. Altri titoli di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33ab w408 h2a9\"><div class=\"t m0 x31 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.471.<span class=\"ls34\">618</span><span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33ab w400 h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33ab w401 h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33ab w402 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33ab w403 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">148.891<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33ab w409 h2a9\"><div class=\"t m0 x46 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">105.360<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33ab w40a h2a9\"><div class=\"t m0 x42 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.369.606<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33ab w403 h2a9\"><div class=\"t m0 xc5 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33ab w38c h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33ab w405 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33ab w403 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">227.752<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33ab w406 h2a9\"><div class=\"t m0 x47 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33ac wb37 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33ad w407 h14e\"><div class=\"t m0 x8f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33ad w408 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">14.317.944<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33ad w400 h14e\"><div class=\"t m0 x3a h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">189.062<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33ad w401 h14e\"><div class=\"t m0 xee h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33ad w402 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">153.416<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33ad w409 h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">12.216.667<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33ad w40a h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">13.821.544<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33ad w38c h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33ad w405 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">229.768<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33ad w406 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">10.<span class=\"ls5d\">131</span>.232<span class=\"ff7\"> </span></div></td></tr></table>Il <span class=\"_ _3f\"> </span>saldo <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>31 <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>202<span class=\"_ _1\"></span>4 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3f\"> </span>Finanziamenti, <span class=\"_ _3f\"> </span>rispetto <span class=\"_ _2d\"> </span>al <span class=\"_ _3b\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>confronto, <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>influenzato dall\u2019inclusione <span class=\"_ _3b\"> </span><span class=\"ff2\">delle <span class=\"_ _29\"></span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _29\"></span>ott<span class=\"_ _1\"></span>enute <span class=\"_ _29\"></span></span>a <span class=\"_ _3b\"> </span>seguito <span class=\"_ _3b\"></span>dell\u2019acquisizione<span class=\"ff2\"> <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>ramo <span class=\"_ _3b\"> </span>sportelli <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>Banca <span class=\"_ _3b\"> </span>Popolare </span>Puglia <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>Basilicata <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span>BPPB) <span class=\"_ _2d\"> </span>realizzata <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>7 <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>24<span class=\"ls29\">; <span class=\"_ _2d\"> </span></span><span class=\"ff5\">per <span class=\"_ _3f\"> </span>maggiori <span class=\"_ _3f\"> </span>dettagli <span class=\"_ _2d\"> </span>si <span class=\"_ _3f\"> </span>rinvia <span class=\"_ _2d\"> </span>alla <span class=\"_ _3f\"> </span>\u201cParte <span class=\"_ _3f\"> </span>G <span class=\"_ _2d\"> </span></span>- Operazioni di aggregazione riguardanti imprese o r<span class=\"_ _1\"></span>ami d\u2019azienda\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I <span class=\"_ _3\"></span>finanziamenti <span class=\"_ _3\"></span>lordi <span class=\"_ _3\"></span>ammontano <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>12.350.338<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(11.952.134 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>lo scorso <span class=\"_ _29\"></span>esercizio), <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>11.967.7<span class=\"lsb\">66</span> <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bonis <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>382.57<span class=\"_ _1\"></span>2 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>a crediti deteriorati.  Le rettifiche <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>e relative <span class=\"_ _1\"></span>agli stessi <span class=\"_ _1\"></span>finanziamenti ammonta<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>313.809 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro (298.508 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>scorso <span class=\"_ _29\"></span>esercizio), <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>191.<span class=\"_ _1\"></span>462 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>relative <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>crediti <span class=\"_ _29\"></span>det<span class=\"_ _1\"></span>eriorati (186.281 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>esercizio) <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>122.347 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>bonis (112.227 migliaia di euro alla fine del precedente ese<span class=\"_ _1\"></span>rcizio).<span class=\"_ _324\"> </span>La <span class=\"_ _3b\"> </span>tabella <span class=\"_ _3f\"> </span>comprende <span class=\"_ _3b\"> </span>altres\u00ec <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>importi <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3b\"> </span>ceduti <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"> </span>cancellati <span class=\"_ _3f\"> </span>costituenti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>idonei <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il programma <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>emissione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Obbligaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>Bancarie <span class=\"_ _2c\"> </span>Garantite <span class=\"_ _2c\"> </span>(OBG); <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>31  dice<span class=\"_ _0\"></span>mbre <span class=\"_ _2c\"> </span>2024 <span class=\"_ _2c\"> </span>tali <span class=\"_ _2c\"> </span>credit<span class=\"_ _1\"></span>i ammontano a 2.298.229 miglia<span class=\"_ _1\"></span>ia di euro (1.979.936 <span class=\"_ _1\"></span>migliaia di euro al 31 <span class=\"_ _1\"></span>dicembre 2023). Si <span class=\"_ _3b\"> </span>segnala, <span class=\"_ _3b\"> </span>inoltre, <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sottovoce <span class=\"_ _3f\"> </span><span class=\"ff5\">\u201c<span class=\"_ _1\"></span>Mutui\u201d <span class=\"_ _3b\"> </span>include <span class=\"_ _3b\"> </span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mutui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>collateral<span class=\"_ _1\"></span>izza<span class=\"_ _1\"></span></span><span class=\"ls42\">bili <span class=\"_ _3b\"> </span></span>presso <span class=\"_ _3f\"> </span>la Banca Centrale <span class=\"_ _0\"></span>Europea (per <span class=\"_ _0\"></span>il tramite <span class=\"_ _2\"></span>della procedura A.Ba.Co) per <span class=\"_ _2\"></span>1.93<span class=\"_ _1\"></span>9.843 migliaia <span class=\"_ _0\"></span>di euro (2.443.984 migliaia di euro al 31 dicembre 2023).<span class=\"_ _1\"></span> Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3b\"> </span>\u201cCarte <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _3b\"> </span>prestiti <span class=\"_ _3b\"> </span>personali <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>cessioni <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>quinto\u201d <span class=\"_ _3b\"></span>risultano <span class=\"_ _29\"></span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>presti<span class=\"_ _1\"></span>ti personali e <span class=\"_ _1\"></span>cessioni del <span class=\"_ _1\"></span>quinto della Contro<span class=\"_ _1\"></span>llata Fides <span class=\"_ _1\"></span>per 1.357.<span class=\"_ _1\"></span>548 migliaia <span class=\"_ _1\"></span>di euro. Tale <span class=\"_ _1\"></span>saldo include gli importi relativi <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>ceduti alla <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _0\"></span>veicolo C<span class=\"_ _0\"></span>opped\u00e8 <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>Srl <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Fauno S<span class=\"_ _0\"></span>PV Srl <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cancellati dalla Controllata con <span class=\"_ _0\"></span>riferimento alle <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perazioni Copped\u00e8 <span class=\"_ _0\"></span>1 e<span class=\"_ _0\"></span> Copped\u00e8 <span class=\"_ _2\"></span>2 gi\u00e0 realizzate ne<span class=\"_ _0\"></span>i precedenti <span class=\"_ _0\"></span>esercizi e <span class=\"_ _2\"></span>all\u2019operazione <span class=\"_ _2\"></span>Fauno <span class=\"_ _2\"></span>perfezionata <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>Fides <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>contemp<span class=\"ff2\">orane<span class=\"_ _1\"></span>amente <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ruoli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r </span>e <span class=\"_ _3\"></span>sottoscrittore/finanziatore <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>totalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>emessi <span class=\"_ _1\"></span>(per <span class=\"_ _3\"></span>Copped\u00e8 <span class=\"_ _3\"></span>1), <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>unico <span class=\"_ _3\"></span>investitore del titolo Junior per Copped\u00e8 2 e Fauno.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>ttovoce <span class=\"_ _3\"></span>\u201cAltri <span class=\"_ _29\"></span>finanziamenti\u201d <span class=\"_ _3\"></span>ricomprende <span class=\"_ _3\"></span>inv<span class=\"_ _1\"></span>ece <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>operazioni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _29\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>quelle indicate <span class=\"_ _1\"></span>nelle <span class=\"_ _3\"></span>sottovoci <span class=\"_ _3\"></span>precedenti <span class=\"_ _1\"></span>(ad <span class=\"_ _3\"></span>esempio <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziamenti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>bullet, <span class=\"_ _1\"></span>anticipi <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>effetti salvo buon fine, anticipi import<span class=\"_ _1\"></span>/export e al<span class=\"_ _1\"></span>tre partite diverse). Nella <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>compresi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3f\"> </span>conteggiati <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"> </span>202<span class=\"_ _1\"></span>4 <span class=\"_ _3f\"> </span>ed <span class=\"_ _3b\"> </span>esigibili <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>1\u00b0 <span class=\"_ _3b\"> </span>marzo dell\u2019anno successivo a <span class=\"_ _0\"></span>quello in cui sono <span class=\"_ _0\"></span>maturati a <span class=\"_ _0\"></span>seguito dell\u2019applicazione delle <span class=\"_ _0\"></span>norme per <span class=\"_ _0\"></span>il computo degli interessi <span class=\"_ _1\"></span>nelle operazi<span class=\"_ _1\"></span>oni bancarie <span class=\"_ _1\"></span>definite con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Decreto n. 34<span class=\"_ _1\"></span>3/2016 <span class=\"_ _1\"></span>del MEF, in <span class=\"_ _1\"></span>attuazione dell'ar<span class=\"_ _1\"></span>t. 120 comma 2 del Testo U<span class=\"_ _1\"></span>nico Bancario (T.U.B.).<span class=\"_ _1\"></span> La <span class=\"_ _47\"> </span>voce <span class=\"_ _40\"> </span>\u201cdi <span class=\"_ _47\"> </span>cui <span class=\"_ _40\"> </span>impair<span class=\"_ _1\"></span>ed <span class=\"_ _40\"> </span>acquisit<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>o <span class=\"_ _40\"> </span>originate\u201d <span class=\"_ _47\"> </span>accoglie <span class=\"_ _40\"> </span>quelle <span class=\"_ _47\"> </span>linee <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>finanziamento <span class=\"_ _47\"> </span>originate nell\u2019ambito di \u201cconcessioni\u201d effettuate su crediti det<span class=\"_ _1\"></span>eriorati.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>calcolato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span></span>p<span class=\"_ _1\"></span>erforming<span class=\"ff2\"> <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>tecnica <span class=\"_ _3\"></span>di </span></span>valutazione <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019at<span class=\"_ _1\"></span>tualizzazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attesi <span class=\"_ _1\"></span>considerando <span class=\"_ _3\"></span>il ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della relazione, <span class=\"_ _3b\"> </span>mentre <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>posizioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing</span> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3b\"> </span><span class=\"ff6\">performing</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>breve <span class=\"_ _3b\"> </span>termine <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3b\"> </span>di bilancio <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _40\"> </span>considerato <span class=\"_ _47\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _40\"> </span>ragionevole <span class=\"_ _40\"> </span>approssimazione <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _40\"> </span>value<span class=\"ff5\">. <span class=\"_ _40\"> </span>Tenuto <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>dell\u2019attuale </span></span>contesto <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>crediti, <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>particolare <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>ai <span class=\"_ _3b\"> </span><span class=\"ff6\">non <span class=\"_ _29\"> </span>perfo<span class=\"_ _1\"></span>rming <span class=\"_ _29\"></span>loans</span>, <span class=\"_ _3b\"></span>detto <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value,</span> determinato <span class=\"_ _3b\"> </span>ten<span class=\"_ _1\"></span>endo <span class=\"_ _3b\"> </span>co<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>ipotesi <span class=\"_ _3f\"> </span>multi-scenario <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>prevedono <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>combinaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>gestione interna <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>c.d. \u201c<span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>scenario\u201d, <span class=\"_ _3\"></span>potrebbe <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>appresentare <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _3\"></span><span class=\"ff6\">exit <span class=\"_ _1\"></span>price<span class=\"ff2\"> <span class=\"_ _3\"></span>in consideraz<span class=\"_ _1\"></span>ione </span></span>di <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>certo <span class=\"_ _47\"> </span>margine <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span>eatoriet\u00e0 <span class=\"_ _47\"> </span>comunque <span class=\"_ _47\"> </span>insito <span class=\"_ _47\"> </span>nelle <span class=\"_ _47\"> </span>compo<span class=\"_ _1\"></span>nenti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>formazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>prezzo considerate da un potenziale terzo acqui<span class=\"_ _1\"></span>rente. Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201c<span class=\"_ _1\"></span><span class=\"ff6\">held to collect</span>\u201d, ovvero detenuti con <span class=\"_ _0\"></span>l\u2019intento di incassare i <span class=\"_ _2\"></span>flus<span class=\"_ _1\"></span>si di <span class=\"_ _0\"></span>cassa contrattuali. Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dei titoli di <span class=\"_ _0\"></span>debito \u00e8 <span class=\"_ _0\"></span>esposto al netto delle rettifiche di valore derivanti dall\u2019applicazione dei nuovi modelli per la determinazione della perdita attesa <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _0\"></span>portafog<span class=\"ff5\">lio titoli <span class=\"_ _2\"></span>di debito <span class=\"_ _0\"></span>\u201c<span class=\"ff6\">held to <span class=\"_ _2\"></span>collect<span class=\"ff5\">\u201d in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>principio contabile <span class=\"_ _0\"></span>\u201cIFRS9 </span></span></span>- <span class=\"_ _0\"></span><span class=\"ff5\">Strumenti finanziari\u201d. <span class=\"_ _0\"></span>Rientrano in <span class=\"_ _2\"></span>questo<span class=\"_ _1\"></span> portafoglio <span class=\"_ _0\"></span>eu<span class=\"ff2 ls1e\">ro <span class=\"ls0\">88.134 migliaia <span class=\"_ _2\"></span>di titoli senior <span class=\"_ _2\"></span>emessi dal veicolo </span></span></span>di <span class=\"_ _3f\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>2Worlds <span class=\"_ _3f\"> </span>s.r.l.\u201d <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>seguito <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>cessione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>offerenza <span class=\"_ _3f\"> </span>mediante <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a schema \u201cGACS\u201d nel 2018.<span class=\"ff2\"> </span>4.3 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al costo ammor<span class=\"_ _0\"></span>tizzato: co<span class=\"_ _0\"></span>mposizione p<span class=\"_ _0\"></span>er debitori/emittenti<span class=\"_ _0\"></span> dei crediti <span class=\"_ _0\"></span>verso clientela<span class=\"ff7 fsb\"> </span><table class=\"s wb38 ha81\" id=\"_ad666f61-3a7c-469f-8606-df4bfdb11d76\"><tr><td></td><td></td><td class=\"c x37d y33ae w3dd h14e\"><div class=\"t m0 xa7 h2f ye29 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y33ae w413 h14e\"><div class=\"t m0 xa7 h2f ye29 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33af w412 h5e5\"><div class=\"t m0 x35 h2f y2185 ff3 fs10 fc0 sc0 ls0 ws0\">Tipologia operazi<span class=\"_ _1\"></span>oni/Valori<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3d6 y33b0 wb39 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3d7 y33b1 wb3a ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x3d8 y33b0 wb3b ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3d9 y33b1 wb3a ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3da y33b2 wb3c ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x377 y33af w3c9 h5e6\"><div class=\"t m0 x8 h2f ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3db y33b3 wb3d ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x33d y33b2 wb3c ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x37f y33af w181 h5e6\"><div class=\"t m0 x8 h2f ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3dc y33b3 wb3d ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3dd y33b5 wb3e ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3de y33b6 wb3f ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3df y33b5 wb3e ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e0 y33b6 wb3f ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3db y33b7 wb40 ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3dc y33b7 wb40 ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y33b8 w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33b8 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.476.112<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33b8 w3c9 h550\"><div class=\"t m0 x2c h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33b8 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33b8 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.371.588<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33b8 w181 h550\"><div class=\"t m0 x2c h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33b8 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33b9 w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a) Amministrazioni pub<span class=\"_ _1\"></span>bliche<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33b9 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.145.769<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33b9 w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33b9 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33b9 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1.971.293<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33b9 w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33b9 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ba w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33ba w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">265.<span class=\"ls0\">649</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33ba w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33ba w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33ba w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">339.055<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33ba w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33ba w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bb w412 h550\"><div class=\"t m0 xee h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">di cui: imprese di<span class=\"_ _1\"></span> assi<span class=\"_ _1\"></span>curazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bb w3d3 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33bb w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33bb w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bb w3d3 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bb w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bb w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bc w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bc w3d3 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">64.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33bc w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33bc w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bc w3d3 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">61.240<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bc w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bc w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bd w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2. Finanziamenti vers<span class=\"_ _1\"></span>o:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bd w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">11.841<span class=\"ls0\">.832</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33bd w3c9 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">18<span class=\"ls0\">9.062</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37e y33bd w3c8 h550\"><div class=\"t m0 xbe h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bd w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">11.449<span class=\"_ _1\"></span>.956<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bd w181 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bd w3d1 h550\"><div class=\"t m0 x47 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33be w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a) Amministrazioni pub<span class=\"_ _1\"></span>bliche<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33be w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">383.231<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33be w3c9 h550\"><div class=\"t m0 xbe h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">1.499<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y33be w3c8 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">222<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33be w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">301.071<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y33be w181 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">4<span class=\"ls95\">38</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33be w3d1 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">229<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33bf w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bf w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">249.<span class=\"ls0\">682</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33bf w3c9 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">145<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y33bf w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bf w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">203.358<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bf w181 h550\"><div class=\"t m0 x2f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">51<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y33bf w3d1 h550\"><div class=\"t m0 xb7 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">22<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33c0 w412 h550\"><div class=\"t m0 xee h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">di cui: imprese di<span class=\"_ _1\"></span> assicurazi<span class=\"_ _1\"></span>one<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c0 w3d3 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">9.801<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y33c0 w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c0 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33c0 w3d3 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">8.949<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y33c0 w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33c0 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33c1 w412 h5b3\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c1 w3d3 h5b3\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.077.830<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33c1 w3c9 h5b3\"><div class=\"t m0 x46 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">121.416<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c1 w3c8 h5b3\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">2.240<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33c1 w3d3 h5b3\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.404.3<span class=\"lsb7\">48</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c1 w181 h5b3\"><div class=\"t m0 x46 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">127.<span class=\"ls0\">915</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37a y33c1 w3d1 h5b3\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">7.818<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33c2 w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">d) Famiglie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c2 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">6.<span class=\"ls0\">131.089</span><span class=\"ls0\"><span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33c2 w3c9 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">66.002<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c2 w3c8 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">3.173<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33c2 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.541.1<span class=\"lsb7\">79</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c2 w181 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">57.4<span class=\"lsb7\">83</span><span class=\"lsb7\"><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x37a y33c2 w3d1 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">9.71<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x27f y33c3 w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c3 w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">14.317<span class=\"ls0\">.944</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33c3 w3c9 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">18<span class=\"ls0\">9.062</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37e y33c3 w3c8 h550\"><div class=\"t m0 xbe h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33c3 w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">13.821<span class=\"_ _1\"></span>.544<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c3 w181 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33c3 w3d1 h550\"><div class=\"t m0 x47 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7 fsb\"> </span></div></td></tr></table>4.4 Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al co<span class=\"_ _1\"></span>sto ammortizzato: val<span class=\"_ _1\"></span>ore lordo e r<span class=\"_ _1\"></span>ettifiche di val<span class=\"_ _1\"></span>ore complessiv<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span><table class=\"s wb41 ha82\" id=\"_e5619f21-aaec-4925-86a8-69d64a7b31ec\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3e1 y33c4 w41e h5e8\"><div class=\"t m0 x39 h5b1 y546 ff3 fsf fc0 sc0 ls0 ws0\">Valore lordo </div></td><td></td><td></td><td></td><td></td><td class=\"c x3e2 y33c4 w41f h5e8\"><div class=\"t m0 x4e h5b1 y546 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33c5 wafa ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3e4 y33c6 waf7 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33c7 wafb ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Strumenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3e5 y33c8 wafc ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x3e6 y33c7 wafd ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x3e7 y33c9 waf8 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x3e1 y33ca w416 h5e9\"><div class=\"t m0 x67 h2f y218b ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e3 y33cb waff ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">con<span class=\"_ _324\"> </span></div></td><td class=\"c x3e8 y33cb wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3e9 y33cb wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3e5 y33cc wb42 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3e2 y33ca w419 h5e9\"><div class=\"t m0 x67 h2f y218b ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ea y33cb wb00 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3eb y33cb wb01 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e6 y33cb wb24 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">acquisite</div></td><td class=\"c x3ec y33cd waf9 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33ce wb04 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">basso<span class=\"_ _324\"> </span></div></td><td class=\"c x3e8 y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3e9 y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3e5 y33d0 wb06 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ea y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3eb y33cf wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e6 y33ce wb25 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33d1 wb06 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">rischio di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3e6 y33d2 wb07 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3e3 y33d3 wb08 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </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 x27f y33d4 w41d h559\"><div class=\"t m0 x67 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3e1 y33d4 w416 h559\"><div class=\"t m0 x47 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">2.9<span class=\"lsa\">97</span>.<span class=\"lsa\">130</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ed y33d4 w37a h559\"><div class=\"t m0 x67 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">2.932.918<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d4 w417 h559\"><div class=\"t m0 x35 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">90.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d4 w40a h559\"><div class=\"t m0 x47 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f0 y33d4 w418 h559\"><div class=\"t m0 x2f h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d4 w419 h559\"><div class=\"t m0 x2d h2f y11c4 ff2 fsf fc0 sc0 lsa ws0\">7.309<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3f1 y33d4 w41a h559\"><div class=\"t m0 xc5 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">2.459<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d4 w41b h559\"><div class=\"t m0 x151 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f2 y33d4 w38c h559\"><div class=\"t m0 x20 h2f y11c4 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d4 w41c h559\"><div class=\"t m0 x151 h2f y11c4 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33d5 w41d h1e\"><div class=\"t m0 x67 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3e1 y33d5 w416 h1e\"><div class=\"t m0 x1f h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">10.<span class=\"ls0\">602.261</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x3ed y33d5 w37a h1e\"><div class=\"t m0 x3a h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">64.277<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d5 w417 h1e\"><div class=\"t m0 xb6 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">1.715.<span class=\"lsa\">629</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d5 w40a h1e\"><div class=\"t m0 x4b h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">37<span class=\"ls0\">8.792</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x3f0 y33d5 w418 h1e\"><div class=\"t m0 x47 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">7.524<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d5 w419 h1e\"><div class=\"t m0 x46 h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">20.<span class=\"ls0\">224</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td></td><td class=\"c x3f1 y33d5 w41a h1e\"><div class=\"t m0 x27 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">102.1<span class=\"lsa\">44</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d5 w41b h1e\"><div class=\"t m0 x31 h2f ye80 ff2 fsf fc0 sc0 lsa ws0\">189.<span class=\"ls0\">730</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x3f2 y33d5 w38c h1e\"><div class=\"t m0 x31 h2f ye80 ff2 fsf fc0 sc0 ls0 ws0\">1.889<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d5 w41c h1e\"><div class=\"t m0 x46 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.242<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33d6 w420 h553\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f4 y33d6 w15a h553\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e1 y33d6 w416 h553\"><div class=\"t m0 x1f h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">13.599.391<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ed y33d6 w37a h553\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">2.997.195<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d6 w417 h553\"><div class=\"t m0 xb6 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.806.222<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d6 w40a h553\"><div class=\"t m0 x4b h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">378.792<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f0 y33d6 w418 h553\"><div class=\"t m0 x35 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">7.524<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d6 w419 h553\"><div class=\"t m0 x4c h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">27.533<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3f1 y33d6 w41a h553\"><div class=\"t m0 x27 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">104.603<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d6 w41b h553\"><div class=\"t m0 x31 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">189.730<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f2 y33d6 w38c h553\"><div class=\"t m0 x24 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.889<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d6 w14c h553\"><div class=\"t m0 x46 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">1.242<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33d7 w415 h1e\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f4 y33d7 w15a h1e\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e1 y33d7 w416 h1e\"><div class=\"t m0 x1f h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">12.613.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ed y33d7 w37a h1e\"><div class=\"t m0 x67 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">2.890.557<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y33d7 w417 h1e\"><div class=\"t m0 xb6 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">2.193.498<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y33d7 w40a h1e\"><div class=\"t m0 x4b h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">368.423<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f0 y33d7 w418 h1e\"><div class=\"t m0 x1f h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">21.660<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3e2 y33d7 w419 h1e\"><div class=\"t m0 x4c h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">24.264<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3f1 y33d7 w41a h1e\"><div class=\"t m0 xb6 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">98.730<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y33d7 w41b h1e\"><div class=\"t m0 x31 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">182.536<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f2 y33d7 w38c h1e\"><div class=\"t m0 x24 h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">3.877<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f3 y33d7 w41c h1e\"><div class=\"t m0 x2b h2f ye80 ff3 fsf fc0 sc0 ls0 ws0\">18.708<span class=\"ff7 fsb\"> </span></div></td></tr></table>La tabella fornisce la distr<span class=\"_ _1\"></span>ibuzione delle esposizioni misurate al cos<span class=\"_ _1\"></span>to ammortizzato (sia verso<span class=\"_ _1\"></span> banche che verso clientela) e delle relative rettif<span class=\"_ _1\"></span>iche di valore nei tre stadi con livello crescente di rischio di credito (in ragione <span class=\"_ _47\"> </span>dell\u2019evoluzione <span class=\"_ _8d\"> </span>nel <span class=\"_ _47\"> </span>tempo) <span class=\"_ _47\"> </span>previsti <span class=\"_ _47\"> </span>dal <span class=\"_ _8d\"> </span>principio <span class=\"_ _8d\"> </span>contabile <span class=\"_ _47\"> </span>IFRS9 <span class=\"_ _47\"> </span>\u201c<span class=\"_ _1\"></span>Strumenti <span class=\"_ _47\"> </span>finanziari\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>L<span class=\"ls112\">a </span></span>segmentazione in stadi (<span class=\"ff6\">st<span class=\"_ _1\"></span>age</span>), in particolare, avvi<span class=\"_ _1\"></span>ene rispettando i seguenti requis<span class=\"_ _1\"></span>iti: a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff6\">sta<span class=\"_ _1\"></span>ge 1<span class=\"ff2\"> per le esposizioni con <span class=\"_ _1\"></span></span>performance<span class=\"ff2\"> in linea c<span class=\"_ _1\"></span>on le aspettative; </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff6\">sta<span class=\"_ _1\"></span>ge <span class=\"_ _1\"></span>2<span class=\"ff2\"> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span></span>performance<span class=\"ff2\"> <span class=\"_ _3\"></span>sotto <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>aspettative <span class=\"_ _1\"></span>ovvero <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>hanno <span class=\"_ _3\"></span>registrato </span></span></span>un <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"_ _29\"></span>incremento <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>rispetto <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>momento <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>stesse <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>sono originate (ovvero sono state acquistate);<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff6\">s<span class=\"_ _1\"></span>tage 3 <span class=\"ff2\">per le esposizioni <span class=\"_ _1\"></span></span>non performing<span class=\"ff2\">. </span></span></span>La <span class=\"_ _1\"></span>ripartizione <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>stage <span class=\"_ _1\"></span>\u00e8 ri<span class=\"_ _1\"></span>levante <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>l\u2019<span class=\"_ _3\"></span><span class=\"ff6\">impairment<span class=\"ff2\"> basato <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>e </span></span>perdite <span class=\"_ _1\"></span>attese, <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minata <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>eventi passati, <span class=\"_ _3\"></span>condizioni <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>agionevoli <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>\u00ab<span class=\"_ _1\"></span>supportabili\u00bb previsioni <span class=\"_ _3b\"> </span>future. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>particolare <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>modello <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>calcolo <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3b\"> </span>attesa <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>caratteriz<span class=\"_ _1\"></span>zato <span class=\"_ _3b\"> </span>dai <span class=\"_ _3f\"> </span>seguenti aspetti: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">orizzonte di calcolo della perdita attesa pari <span class=\"_ _1\"></span>ad un anno (stage 1) oppure <span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span> (st<span class=\"_ _1\"></span>age 2 e 3); </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">inclusione <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>modello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>calcolo <span class=\"_ _29\"></span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">impairment <span class=\"_ _3b\"> </span><span class=\"ff2\">di <span class=\"_ _29\"></span>componenti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span></span>forw<span class=\"_ _1\"></span>ard <span class=\"_ _29\"></span>looking<span class=\"_ _1\"></span><span class=\"ff2\">, <span class=\"_ _29\"></span>ovvero <span class=\"_ _3b\"></span>delle </span></span></span></span>variazioni attese dello scenario macro<span class=\"_ _1\"></span>economico.<span class=\"_ _324\"> </span>Con <span class=\"_ _3b\"></span>riferimento <span class=\"_ _3b\"></span>ai <span class=\"_ _3b\"> </span>soli <span class=\"_ _3b\"> </span>titoli <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>debi<span class=\"_ _1\"></span>to <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>va <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"> </span>c.d.<span class=\"_ _1\"></span><span class=\"ff3 fc3\"> <span class=\"_ _3b\"> </span></span><span class=\"ff5 fs4\">\u201c<span class=\"ff6\">lo<span class=\"_ _1\"></span>w <span class=\"_ _29\"> </span>credit <span class=\"_ _3b\"> </span>risk <span class=\"_ _3b\"> </span>exempt<span class=\"_ _1\"></span>ion</span>\u201d, <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>qual<span class=\"_ _1\"></span>e </span>vengono <span class=\"_ _1\"></span>identificate <span class=\"_ _3\"></span>come <span class=\"_ _1\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>basso <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>di credito <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dunque <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>considerare n<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>stage <span class=\"_ _3\"></span>1 le  esposizioni  che,  ad <span class=\"_ _2c\"> </span>o<span class=\"_ _1\"></span>gni  data  di <span class=\"_ _2c\"> </span>riferime<span class=\"_ _1\"></span>nto,  risulteranno  possedere  un  rating  pari  o <span class=\"_ _2c\"> </span>superiore  a \u201c<span class=\"ff6\">investment <span class=\"_ _3b\"> </span>grade</span>\u201d <span class=\"_ _3b\"> </span>(o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>qualit\u00e0 <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>imilare), <span class=\"_ _3b\"> </span>indipendentemente <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>peggiora<span class=\"_ _1\"></span>mento <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>meno <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>rating rispetto al momento dell\u2019acquisto<span class=\"_ _1\"></span> del titolo.<span class=\"ff2\"> </span>4.4a Nuovi finanziamenti co<span class=\"_ _1\"></span>ncessi mediante meccanismi di garanzi<span class=\"_ _1\"></span>a pubblica rilasciata a fronte<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> contesto COVID-<span class=\"ls84\">19<span class=\"_ _1\"></span></span> <table class=\"s wb43 ha83\" id=\"_e4102a65-8368-4002-8af6-51d2a8c203bb\"><tr><td></td><td></td><td></td><td class=\"c x3f5 y33d8 w423 h550\"><div class=\"t m0 x114 h5da y13cc ff3 fs12 fc0 sc0 ls0 ws0\">Valore lordo </div></td><td></td><td></td><td></td><td class=\"c x3f6 y33d8 w424 h550\"><div class=\"t m0 x8f h5da y13cc ff3 fs12 fc0 sc0 ls0 ws0\">Rettifiche di valore co<span class=\"_ _0\"></span>mplessive </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x2e7 y33d9 wb44 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3f7 y33d9 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3f8 y33da wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3f9 y33d9 wb44 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x3fa y33d9 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3fb y33da wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3f5 y33db w425 h5ec\"><div class=\"t m0 xdd h5da y1e05 ff3 fs12 fc0 sc0 ls0 ws0\">Primo stadio </div></td><td class=\"c x2e7 y33dc wb14 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3f7 y33dc wb14 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3f8 y33dd wb45 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3f6 y33db w428 h5ec\"><div class=\"t m0 xdd h5da y1e05 ff3 fs12 fc0 sc0 ls0 ws0\">Primo stadio </div></td><td class=\"c x3f9 y33dc wb16 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3fa y33dc wb16 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3fb y33dd wb45 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x3f8 y33de wb17 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3fb y33de wb17 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y33df wb46 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">Nuovi finanziamenti concessi<span class=\"_ _0\"></span> mediante mecca<span class=\"_ _0\"></span>nismi di<span class=\"_ _324\"> </span></div></td><td class=\"c x3f5 y33e0 w425 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">718.845 </div></td><td class=\"c x3fc y33e0 w426 h5ed\"><div class=\"t m0 x3a h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">286.731 </div></td><td class=\"c x3fd y33e0 w427 h5ed\"><div class=\"t m0 x30 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">65.294 </div></td><td class=\"c x257 y33e0 w428 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">642 </div></td><td class=\"c x3f6 y33e0 w428 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">803 </div></td><td class=\"c x3fe y33e0 w372 h5ed\"><div class=\"t m0 x3a h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">9.895 </div></td><td class=\"c x3ff y33e0 w429 h5ed\"><div class=\"t m0 x30 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">16.273 </div></td><td class=\"c x400 y33e0 w3e5 h5ed\"><div class=\"t m0 x27 h5d1 yf58 ff2 fs12 fc0 sc0 ls0 ws0\">134 </div></td></tr><tr><td class=\"c x273 y33e1 wb47 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">garanzia pubbli<span class=\"_ _0\"></span>ca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y33e2 w42a h5e0\"><div class=\"t m0 xdd h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">Totale 31.12.2024 </div></td><td class=\"c x3f5 y33e2 w425 h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">718.845 </div></td><td class=\"c x3fc y33e2 w426 h5e0\"><div class=\"t m0 x3a h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">286.731 </div></td><td class=\"c x3fd y33e2 w427 h5e0\"><div class=\"t m0 x30 h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">65.294 </div></td><td class=\"c x257 y33e2 w428 h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls11a ws0\">642<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y33e2 w428 h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls11a ws0\">803<span class=\"ls0\"> </span></div></td><td class=\"c x3fe y33e2 w372 h5e0\"><div class=\"t m0 x4d h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">9.895 </div></td><td class=\"c x3ff y33e2 w429 h5e0\"><div class=\"t m0 x30 h5da y215a ff3 fs12 fc0 sc0 ls0 ws0\">16.273 </div></td><td class=\"c x400 y33e2 w42b h5e0\"><div class=\"t m0 x27 h5da y215a ff3 fs12 fc0 sc0 ls11a ws0\">134<span class=\"ls0\"> </span></div></td></tr></table>Sezione <span class=\"_ _d5\"> </span>1   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie valut<span class=\"_ _1\"></span>ate al costo ammor<span class=\"_ _1\"></span>tizzato   <span class=\"_ _1\"></span>-   voce   1<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>1.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso banche<table class=\"s wbfe haa5\" id=\"_c04fff59-be48-411e-90a3-8eade1c9e7c5\"><tr><td></td><td></td><td></td><td class=\"c x504 y35bb w150 h24f\"><div class=\"t m0 x4e h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x505 y35bb w4bc h24f\"><div class=\"t m0 x9 h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35bc w4ba h639\"><div class=\"t m0 x67 h2f y12e ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bc w4bb h63a\"><div class=\"t m0 x27 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x506 y35bd w483 h307\"><div class=\"t m0 xee h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x505 y35bc w374 h63a\"><div class=\"t m0 x131 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bd w123 h307\"><div class=\"t m0 x4c h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x506 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x315 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x500 y35bc w42b h24f\"><div class=\"t m0 x27 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bc w4b9 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x508 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x509 y35bc w374 h24f\"><div class=\"t m0 xb6 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35be w4ba h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Debiti ver<span class=\"_ _0\"></span>so banche centrali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35be w4bb h142\"><div class=\"t m0 xbe h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35be w42b h142\"><div class=\"t m0 x31 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35be w374 h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1.479.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35be w4b9 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35be w374 h142\"><div class=\"t m0 x2b h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35bf w4ba h553\"><div class=\"t m0 x67 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">2. Debiti ver<span class=\"_ _0\"></span>so banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bf w4bb h553\"><div class=\"t m0 x3b h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35bf w42b h553\"><div class=\"t m0 x31 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35bf w374 h553\"><div class=\"t m0 x30 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">547.077<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35bf w4b9 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35bf w374 h553\"><div class=\"t m0 x2b h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c0 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.1 Conti corren<span class=\"_ _0\"></span>ti e deposit<span class=\"_ _0\"></span>i a vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c0 w4bb h268\"><div class=\"t m0 x30 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">16.791 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c0 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c0 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">25.388<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c0 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c0 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c1 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.2 Depositi a sc<span class=\"_ _0\"></span>adenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c1 w4bb h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls3f ws0\">477 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x506 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c1 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c1 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c1 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c1 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c2 w4ba h5ef\"><div class=\"t m0 x3a h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">2.3 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c2 w4bb h5ef\"><div class=\"t m0 x3b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">465.525 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c2 w42b h5ef\"><div class=\"t m0 x31 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c2 w374 h5ef\"><div class=\"t m0 x4d h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c2 w4b9 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c2 w374 h5ef\"><div class=\"t m0 x2b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c3 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.1 Pronti con<span class=\"_ _0\"></span>tro termine <span class=\"_ _0\"></span>passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c3 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">345.170 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c3 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c3 w374 h268\"><div class=\"t m0 x4d h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c3 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c3 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c4 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c4 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">120.355 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c4 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c4 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c4 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c4 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c5 wbff ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Debiti per<span class=\"_ _0\"></span> impegni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i strument<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x504 y35c6 w4bb h571\"><div class=\"t m0 x3f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c6 w42b h571\"><div class=\"t m0 x31 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c6 w374 h571\"><div class=\"t m0 x8f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c6 w4b9 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c6 w374 h571\"><div class=\"t m0 x2b h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c7 wc00 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35c8 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.5 Debiti per<span class=\"_ _0\"></span> leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c8 w4bb h268\"><div class=\"t m0 x3f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c8 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c8 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c8 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c8 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c9 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c9 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">315.880 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c9 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c9 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">76.457<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c9 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c9 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ca w4ba h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35ca w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35ca w42b h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35ca w4b9 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td></tr></table>Totale<span class=\"_ _324\"> </span>1950066<span class=\"_ _324\"> </span>3381351<span class=\"_ _324\"> </span>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>La <span class=\"ff5\">voce \u201cDebiti verso banche centrali\u201d alla data di <span class=\"_ _0\"></span>riferimento del presente bilancio non evidenzia alcun<span class=\"_ _324\"> </span></span>saldo <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>ich\u00e9 <span class=\"_ _3f\"> </span><span class=\"ff5\">non <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201cTL<span class=\"_ _1\"></span>TRO\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>naturale <span class=\"_ _2d\"> </span>scadenza <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ue <span class=\"_ _3f\"> </span>linee <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>finanziamento <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>finanziamento <span class=\"_ _1\"></span>assegnata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea<span class=\"_ _3\"></span> era <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>479.445 <span class=\"_ _1\"></span>migliaia<span class=\"_ _324\"> </span>di euro.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>nella vo<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>competenze <span class=\"_ _1\"></span>maturate <span class=\"_ _3\"></span>nell\u2019anno <span class=\"_ _1\"></span>per<span class=\"_ _324\"> </span>26,0 milioni di euro (ex 92,5 milioni di euro). Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c2.<span class=\"_ _1\"></span>3.1 <span class=\"_ _29\"></span>Pronti <span class=\"_ _29\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _29\"></span>passivi\u201d <span class=\"_ _29\"></span>trovano <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>i <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Long <span class=\"_ _29\"></span>Term <span class=\"_ _3\"></span>Repo <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>part<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>degli <span class=\"_ _3b\"></span>attivi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _29\"></span>(eligibl<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>non) <span class=\"_ _3b\"> </span>posti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>essere <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>primar<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"></span>controparti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>ottimizzare le attivit\u00e0 di funding. L<span class=\"ff5\">a <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c2.3.2 <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span></span>espone <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mutuo <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>concesso <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>JP <span class=\"_ _3\"></span>Morgan <span class=\"_ _1\"></span>Milan <span class=\"_ _3\"></span>Branch<span class=\"_ _324\"> </span>nell\u2019ambito dell\u2019operazione di cartolari<span class=\"_ _1\"></span>zzazione Desio SME.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c2.6 <span class=\"_ _3\"></span>Altri <span class=\"_ _1\"></span>debiti\u201d <span class=\"_ _3\"></span>risulta <span class=\"_ _3\"></span>composta <span class=\"_ _3\"></span>principalmente <span class=\"_ _1\"></span>dal <span class=\"_ _29\"></span><span class=\"ff2\">d<span class=\"_ _1\"></span>ebito <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>Copped\u00e8<span class=\"_ _324\"> </span></span>correlato all\u2019<span class=\"_ _1\"></span>operazione di <span class=\"_ _1\"></span>cartolarizz<span class=\"_ _1\"></span>azione Copped\u00e8<span class=\"_ _1\"></span><span class=\"ff2\"> e<span class=\"_ _1\"></span> Fauno<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>315.047<span class=\"_ _1\"></span> migli<span class=\"_ _1\"></span>aia di <span class=\"_ _1\"></span>euro av<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>originator <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _29\"></span>Fides <span class=\"_ _29\"></span>(a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>esercizio <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>76.547 <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>Notes<span class=\"_ _324\"> </span>Copped\u00e8).<span class=\"_ _324\"> </span>1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span>10.126.755 XX<span class=\"_ _324\"> </span>X10.116.726 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>2. Depositi a sc<span class=\"_ _0\"></span>adenza 852.818 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.012.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span>1.950.313 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.101.325 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span>1.207.009 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>607.637 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.2 Altri<span class=\"_ _324\"> </span>743.304 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>493.688 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span>5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span>58.315 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>58.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>6. Altri debiti<span class=\"_ _324\"> </span>292.456 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>199.581 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>31/12/2024<span class=\"_ _324\"> </span>13.280.657 13.280.657 12.489.018 12.489.0<span class=\"_ _324\"> </span>- - - - Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span>attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span>sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>Rainbow Spv Srl.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo. Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span>Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span>2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>principali <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c6. <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>debiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>a: <span class=\"_ _3\"></span>assegni <span class=\"_ _3\"></span>circolari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>34<span class=\"_ _1\"></span>.540<span class=\"_ _324\"> </span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>segni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>traenza <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>54<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>(a <span class=\"_ _2\"></span>fine esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>pettivamente<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>40.520<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>circolari <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>540 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>aenza); <span class=\"_ _29\"></span>debito <span class=\"_ _29\"></span>verso<span class=\"_ _324\"> </span>sottoscrittori <span class=\"_ _3\"></span><span class=\"ff5\">Notes <span class=\"_ _1\"></span>Copped\u00e8 <span class=\"_ _3\"></span>correlato <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>Copped<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>199.<span class=\"_ _1\"></span><span class=\"ff2\">202 <span class=\"_ _3\"></span>migliaia<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>152.914); <span class=\"_ _3b\"></span>debito<span class=\"_ _324\"> </span>verso <span class=\"_ _3b\"> </span>sottoscritt<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>Notes <span class=\"_ _3f\"> </span><span class=\"ff5\">Senior <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>Mezzanine <span class=\"_ _3b\"> </span>correlat<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>all\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzazione <span class=\"_ _3b\"> </span>Rainbow<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span></span>55.297 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>riginator <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Dynamica <span class=\"_ _1\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>di <span class=\"_ _8d\"> </span>confronto <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>ingresso <span class=\"_ _8d\"> </span>della <span class=\"_ _8d\"> </span>controllata <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>Gruppo <span class=\"_ _8d\"> </span>Banco <span class=\"_ _8d\"> </span>Desio <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>corso<span class=\"_ _324\"> </span>dell\u2019esercizio).<span class=\"ff2\"> </span>1.3 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>al costo ammortizzato<span class=\"_ _0\"></span>: composizione m<span class=\"_ _0\"></span>erceologica d<span class=\"_ _0\"></span>ei titoli i<span class=\"_ _0\"></span>n circolazione<table class=\"s wc04 haa7\" id=\"_892e0db7-6139-4603-a8fe-419db8e6e8d3\"><tr><td></td><td></td><td></td><td class=\"c x50f y35d9 w4cd h558\"><div class=\"t m0 x1fd h2f yead ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x510 y35d9 w423 h558\"><div class=\"t m0 x1fd h2f yead ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35da w163 h63f\"><div class=\"t m0 x67 h2f y111 ff3 fse fc0 sc0 ls0 ws0\">Tipologia titoli/Valor<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35da w4cc h640\"><div class=\"t m0 xb6 h2f y216e ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x511 y35db w4ce h641\"><div class=\"t m0 x2c h2f y546 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x510 y35db w4cb h641\"><div class=\"t m0 xb6 h2f y546 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x498 y35db w4ce h641\"><div class=\"t m0 x2c h2f y546 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x511 y35da w37d h641\"><div class=\"t m0 x27 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c9 y35da w4cb h641\"><div class=\"t m0 xee h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x512 y35da w464 h641\"><div class=\"t m0 xb6 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x498 y35da w34d h641\"><div class=\"t m0 x27 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x513 y35da w4ca h641\"><div class=\"t m0 xee h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c2 y35da w10f h641\"><div class=\"t m0 xb6 h2f y546 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35dc w163 h5b3\"><div class=\"t m0 x67 h2f y2352 ff3 fse fc0 sc0 ls0 ws0\">A. Titoli<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35dd w163 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. obbligazioni<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35dd w4cc h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.584.824<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35dd w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35dd w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.572.<span class=\"ls3f\">034</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35dd w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35dd w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">2.<span class=\"ls0\">280.095</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x498 y35dd w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35dd w4ca h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.205.972<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35dd w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35de w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 strutturat<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35de w4cc h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35de w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35de w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35de w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35de w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y35de w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35de w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35de w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35df w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35df w4cc h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.584.824<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35df w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35df w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.572.034<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35df w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35df w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">2.280<span class=\"ls0\">.</span>095<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y35df w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35df w4ca h550\"><div class=\"t m0 x3b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.205.972<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35df w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35e0 w163 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. altri titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e0 w4cc h550\"><div class=\"t m0 x3f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x511 y35e0 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e0 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e0 w464 h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x510 y35e0 w4cb h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y35e0 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e0 w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e0 w10f h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35e1 w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.1 strutturat<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e1 w4cc h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35e1 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e1 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e1 w464 h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x510 y35e1 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x498 y35e1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e1 w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e1 w10f h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35e2 w163 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.2 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e2 w4cc h550\"><div class=\"t m0 x3f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x511 y35e2 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e2 w4cb h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e2 w464 h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x510 y35e2 w4cb h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x498 y35e2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e2 w4ca h550\"><div class=\"t m0 x4e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e2 w10f h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">353<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35e3 w163 h550\"><div class=\"t m0 x3a h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x50f y35e3 w4cc h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.584.873<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x511 y35e3 w37d h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c9 y35e3 w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.572.034<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x512 y35e3 w464 h550\"><div class=\"t m0 x1f3 h2f yf4 ff3 fse fc0 sc0 ls4b ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x510 y35e3 w4cb h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls4b ws0\">2.<span class=\"ls0\">280.4<span class=\"_ _0\"></span>48</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x498 y35e3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x513 y35e3 w4ca h550\"><div class=\"t m0 x3b h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.205.972<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2c2 y35e3 w10f h550\"><div class=\"t m0 x2d h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">353<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Alla vo<span class=\"_ _1\"></span>ce tr<span class=\"_ _1\"></span>ova <span class=\"_ _1\"></span>evidenza <span class=\"_ _1\"></span>la raccolta <span class=\"_ _1\"></span>rapp<span class=\"_ _1\"></span>resentata da <span class=\"_ _1\"></span>titoli, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>comprende <span class=\"_ _1\"></span>obbligazioni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>certificati <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>deposito, il cui valore di bilancio \u00e8 determinato con il criterio del costo ammortizzato (ovvero al <span class=\"_ _1\"></span><span class=\"ff6\">fair value<span class=\"_ _324\"> </span></span>laddove il <span class=\"_ _2\"></span>tito<span class=\"_ _1\"></span>lo sia <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di copertura), <span class=\"_ _0\"></span>comprensivo quindi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ratei maturati. La <span class=\"_ _0\"></span>raccolta complessiva<span class=\"_ _324\"> </span>\u00e8 evidenziata al netto dei titoli<span class=\"_ _1\"></span> riacquistati.<span class=\"_ _324\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201cA.1.2 <span class=\"_ _1\"></span>Obbligazioni: <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>e\u201d inclu<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>Obblig<span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>Bancarie <span class=\"_ _1\"></span>Garantite <span class=\"_ _3\"></span>(OBG) complessiv<span class=\"_ _1\"></span>amente<span class=\"_ _324\"> </span>emesse per 1.617 milioni di euro.<span class=\"_ _324\"> </span>La sottovoce \u201cA.2.2 Altri titoli<span class=\"_ _1\"></span>: altri\u201d \u00e8 composta <span class=\"_ _1\"></span><span class=\"ff2\">principa<span class=\"_ _1\"></span>lmente da certificati di <span class=\"_ _1\"></span>deposito con scadenza a<span class=\"_ _324\"> </span></span>breve termine e relativi ratei maturati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>1.4 Dettaglio dei debit<span class=\"_ _0\"></span>i/titoli sub<span class=\"_ _0\"></span>ordinati <table class=\"s wc05 haa8\" id=\"_6caf3092-cd68-4d71-840a-c8213ad7738d\"><tr><td class=\"c x259 y35e4 w4cf h296\"><div class=\"t m0 xdd h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Prestiti Obbligaziona<span class=\"_ _0\"></span>ri </div></td><td class=\"c x514 y35e4 w4d0 h296\"><div class=\"t m0 x3b h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Data di emission<span class=\"_ _0\"></span>e </div></td><td class=\"c x515 y35e4 w16c h296\"><div class=\"t m0 x3b h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Data di scaden<span class=\"_ _0\"></span>za </div></td><td class=\"c x516 y35e4 w4d1 h296\"><div class=\"t m0 x71 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Divisa </div></td><td class=\"c x517 y35e4 w4d4 h296\"><div class=\"t m0 x71 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Tasso </div></td><td class=\"c x3f6 y35e4 w4d2 h296\"><div class=\"t m0 x131 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x518 y35e4 w4d5 h296\"><div class=\"t m0 x4d h7c y131 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y35e5 w4cf h55d\"><div class=\"t m0 xdd h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">Codice ISIN I<span class=\"_ _0\"></span>T0005554644 </div></td><td class=\"c x514 y35e5 w4d0 h55d\"><div class=\"t m0 x2b h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">06.07.2023 </div></td><td class=\"c x515 y35e5 w16c h55d\"><div class=\"t m0 x2b h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">06.07.2033 </div></td><td class=\"c x516 y35e5 w4d1 h55d\"><div class=\"t m0 x42 h3b y1d9d ff2 fse fc0 sc0 ls12a ws0\">EUR<span class=\"ls0\"> </span></div></td><td class=\"c x517 y35e5 w4d4 h55d\"><div class=\"t m0 x30 h3b y1d9d ff2 fse fc0 sc0 ls12b ws0\">TF<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y35e5 w4d6 h55d\"><div class=\"t m0 x75 h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">62.602 </div></td><td class=\"c x518 y35e5 w4d5 h55d\"><div class=\"t m0 x4e h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">62.544 </div></td></tr><tr><td class=\"c x259 y35e6 w4cf h25\"><div class=\"t m0 xdd h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td class=\"c x3f6 y35e6 w4d2 h25\"><div class=\"t m0 x22 h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">62.602 </div></td><td class=\"c x519 y35e6 w4d3 h25\"><div class=\"t m0 x4e h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">62.544 </div></td></tr></table>Sezione <span class=\"_ _238\"> </span>2<span class=\"_ _1\"></span>   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie di negozia<span class=\"_ _1\"></span>zione   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce   20<span class=\"_ _324\"> </span>2.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di nego<span class=\"_ _0\"></span>ziazione: compo<span class=\"_ _0\"></span>sizione mer<span class=\"_ _0\"></span>ceologica<table class=\"s wc06 haa9\" id=\"_77487f50-2110-47c8-b374-84d413543ce5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x51b y35e7 w4e2 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x51c y35e7 w4e3 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x51d y35e8 w4d9 h645\"><div class=\"t m0 x67 h2f y2148 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35e8 w4e0 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x51e y35e9 w4e4 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51f y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td><td class=\"c x51c y35e8 w4e1 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x520 y35e9 w4e5 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x521 y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x522 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x523 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x51e y35e8 w4db h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x524 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35e8 w34d h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x520 y35e8 w4d1 h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x526 y35e8 w4df h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x527 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x51d y35ec w381 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Passivit\u00e0 p<span class=\"_ _0\"></span>er cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y35ed w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ed w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ed w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ed w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ed w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ed w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ed w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ed w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ed w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ee w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ee w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ee w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ee w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ee w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ee w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ee w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ee w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ee w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ef w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ef w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ef w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ef w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ef w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ef w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ef w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ef w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ef w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f0 w381 h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1 Obbligaz<span class=\"_ _0\"></span>ioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f0 w4e0 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f0 w4db h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f0 w34d h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f0 w3e8 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f0 w4e1 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f0 w4d1 h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f0 w4df h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f0 w3e5 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f1 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.1 Strutturat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f1 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f1 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f1 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f1 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f1 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f1 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f1 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f2 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.2 Altre o<span class=\"_ _0\"></span>bbligazioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f2 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f2 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f2 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f2 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f2 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f2 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f2 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f3 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri tito<span class=\"_ _0\"></span>li<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f3 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f3 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f3 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f3 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f3 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f3 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f3 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f4 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.1 Strutturat<span class=\"_ _0\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f4 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f4 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f4 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f4 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f4 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f4 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f4 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f4 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f5 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f5 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f5 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f5 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f5 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f5 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f5 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f5 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f5 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x52b y35f7 wc09 haaa\"><div class=\"t m0 x52a h2f y35f6 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x52c y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52d y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52e y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52f y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x530 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x531 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x532 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x533 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x534 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x535 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x51d y35f9 w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35f9 w4e0 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35f9 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35f9 w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f9 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35f9 w4e1 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35f9 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f9 w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35f9 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fa w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fa w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fa w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35fa w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fa w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fa w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fa w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fa w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35fa w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fb w381 h27e\"><div class=\"t m0 x3a h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">1.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fb w4e0 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fb w4db h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fb w34d h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fb w3e8 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fb w4e1 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fb w4d1 h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fb w4df h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fb w3e5 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fc w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fc w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fc w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fc w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fc w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fc w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fc w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fc w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fc w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fd w381 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fd w4e0 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fd w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fd w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fd w3e8 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fd w4e1 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fd w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fd w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fd w3e5 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fe w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fe w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fe w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fe w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fe w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fe w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fe w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fe w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fe w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ff w381 h648\"><div class=\"t m0 x3a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">2.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35ff w4e0 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35ff w4db h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ff w34d h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ff w3e8 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35ff w4e1 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35ff w4d1 h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ff w4df h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ff w3e5 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3600 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3600 w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3600 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3600 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3600 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3600 w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3600 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3600 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y3600 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3601 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3601 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3601 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3601 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3601 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3601 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3601 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3601 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3601 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3602 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3602 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3602 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3602 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3602 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3602 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3602 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3602 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3602 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span>VN = Valore nom<span class=\"_ _0\"></span>inale o noz<span class=\"_ _0\"></span>ionale<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Fair  Value  *<span class=\"_ _0\"></span>  =  Fair  value  cal<span class=\"_ _0\"></span>colato  escludend<span class=\"_ _0\"></span>o  le  variazio<span class=\"_ _0\"></span>ni  di  valore  dovut<span class=\"_ _0\"></span>e  al  cambiam<span class=\"_ _0\"></span>ento  del  merit<span class=\"_ _0\"></span>o <span class=\"_ _46\"> </span>creditizio<span class=\"_ _324\"> </span>dell\u2019emittent<span class=\"_ _0\"></span>e rispetto alla da<span class=\"_ _0\"></span>ta di emiss<span class=\"_ _0\"></span>ione<span class=\"_ _324\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne\u201d si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferisce s<span class=\"_ _1\"></span>ostanzialmente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue negativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli<span class=\"_ _324\"> </span>strumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura, <span class=\"_ _1\"></span>e al<span class=\"_ _324\"> </span>fair value dei contratti swap e out<span class=\"_ _1\"></span>right che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _324\"> </span>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span>2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: debiti strutturati<span class=\"_ _324\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti, tra le passivit\u00e0 finanziarie di negoziaz<span class=\"_ _1\"></span>ione, debiti strutturati.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-710": {
   "value": "2.1 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s waee ha71\" id=\"_32b4bd6d-bfcc-476f-b71f-8370b25f5bf4\"><tr><td class=\"c x27f y32c7 w3c6 h5c0\"><div class=\"t m0 x67 h2f y11ce ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x375 y32c8 w3cb h550\"><div class=\"t m0 x139 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y32c8 w3cc h550\"><div class=\"t m0 x98 h2f y117 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x375 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32c7 w3c7 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32c7 w181 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32c7 w3c9 h550\"><div class=\"t m0 x46 h2f yf4 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32c9 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32ca w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32ca w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ca w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32ca w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ca w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cb w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli struttur<span class=\"_ _0\"></span>ati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cb w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cb w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cb w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cc w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altri tito<span class=\"_ _0\"></span>li di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cc w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cc w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cc w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cc w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cd w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cd w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cd w3c9 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cd w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cd w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ce w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.<span class=\"_ _0\"></span>C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">126<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32ce w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32ce w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">128<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32ce w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32ce w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32cf w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4. Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32cf w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32cf w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32cf w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.1 Pronti contro<span class=\"_ _0\"></span> termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d1 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">4.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d1 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d1 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d1 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d2 w3ca h5b3\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d2 w3c7 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d2 w3c9 h5b3\"><div class=\"t m0 x20 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d2 w181 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d2 w3c9 h5b3\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32d3 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32d4 w3ca h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d4 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d4 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d4 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d4 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d4 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32d5 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32d5 w3c7 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">691<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x378 y32d5 w181 h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d5 w3c9 h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32d5 w181 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">907<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y32d5 w3c9 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">759<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y32d6 waef ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.2  connessi con<span class=\"_ _0\"></span> la fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32d7 w3c7 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32d7 w181 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32d7 w3c9 h27e\"><div class=\"t m0 x22 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32d9 waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32da w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32da w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32da w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32da w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32db w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32db w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32db w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32db w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32dc w3ca h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32dc w3c7 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32dc w181 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32dc w3c9 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32dd waf1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.2 connessi co<span class=\"_ _0\"></span>n la fair valu<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span></div></td><td class=\"c x375 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32de w3c7 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32de w181 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32de w3c9 h5a2\"><div class=\"t m0 x22 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y32df waf0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">option<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y32e0 w3ca h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e0 w3c7 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e0 w181 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e0 w3c9 h550\"><div class=\"t m0 x22 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e1 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y32e1 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e1 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e1 w3c9 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">29<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x379 y32e1 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e1 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e2 w3ca h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x375 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.143<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y32e2 w3c7 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">691<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x378 y32e2 w181 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.379<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y32e2 w3c9 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y32e2 w181 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">907<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y32e2 w3c9 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">759<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"ff2 fs4\"> </span>L1= Livello 1 L2= Livello 2 L3= Livello 3 La voce 20 \u201cAttivit\u00e0 finanz<span class=\"_ _1\"></span>iarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d risulta composta da:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a) le attivit\u00e0 per cassa <span class=\"_ _1\"></span>destinate a finalit\u00e0 di negoziazione;<span class=\"_ _1\"></span> b) il valore positivo dei contratti<span class=\"_ _1\"></span> derivati posti in essere con finalit\u00e0 di negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> La variazione della voce \u201cA. Attivit\u00e0 per cas<span class=\"_ _1\"></span>sa\u201d deriva dall\u2019o<span class=\"_ _1\"></span>rdinario turnover sul portafoglio<span class=\"_ _1\"></span> di trading.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In particolare, l\u2019import<span class=\"_ _1\"></span>o indicato alla voce \u201cB. Strumenti derivati\u201d si rif<span class=\"_ _1\"></span>erisce prevalentemente al fair va<span class=\"_ _1\"></span>lue degli str<span class=\"_ _1\"></span>umenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazio<span class=\"_ _1\"></span>ne di <span class=\"_ _1\"></span>copertura, e al fair value dei contratti s<span class=\"_ _1\"></span>wap e outright che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _1\"></span> I criteri adottati per la <span class=\"_ _1\"></span>classificaz<span class=\"_ _1\"></span>ione degli strumenti f<span class=\"_ _1\"></span>inanziari nei tre liv<span class=\"_ _1\"></span>elli previsti dalla \u201cgerarchia<span class=\"_ _1\"></span> del fair value\u201d <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ripo<span class=\"_ _1\"></span>rtati <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>sezio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>\u201cA.4 <span class=\"_ _3b\"> </span>Info<span class=\"_ _1\"></span>rmativa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3f\"> </span>fair <span class=\"_ _3b\"> </span>value\u201d <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Part<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>\u201cPolitiche<span class=\"_ _1\"></span> contabili\u201d della Nota integrati<span class=\"_ _1\"></span><span class=\"ff2\">va. </span>Tutti gli <span class=\"_ _2\"></span>strumenti finanziari <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>tra le <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>per negoziazione sono <span class=\"_ _2\"></span>valoriz<span class=\"_ _1\"></span>zati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>loro fair<span class=\"_ _0\"></span> value.<span class=\"_ _324\"> </span>2.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie detenut<span class=\"_ _0\"></span>e per la nego<span class=\"_ _0\"></span>ziazione: comp<span class=\"_ _0\"></span>osizione per d<span class=\"_ _0\"></span>ebitori/emittenti/<span class=\"_ _0\"></span>contropa<span class=\"_ _0\"></span>rti <table class=\"s waf2 ha72\" id=\"_e4b6eb42-ba00-4a6f-be17-7dbd9792f908\"><tr><td class=\"c x27f y32e3 w3cd h2b0\"><div class=\"t m0 x67 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">Voci/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e3 w191 h2b0\"><div class=\"t m0 x9 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e3 w15c h2b0\"><div class=\"t m0 x1f3 h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e4 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32e5 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e5 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.531<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e5 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e6 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e6 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e6 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e7 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e7 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e7 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e8 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e8 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32e8 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.819<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32e9 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32e9 w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">209<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32e9 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ea w3cd h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ea w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ea w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32eb w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32eb w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32eb w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ec w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Titoli di capitale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ec w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.472<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ec w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ed w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ed w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">543<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ed w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ee w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ee w191 h550\"><div class=\"t m0 x85 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">215<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32ee w15c h550\"><div class=\"t m0 xef h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">297<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32ef w3cd h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui:  imprese<span class=\"_ _0\"></span> di assicuraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ef w191 h5b3\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ef w15c h5b3\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f0 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Societ\u00e0 non f<span class=\"_ _0\"></span>inanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f0 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.714<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f0 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.959<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f1 w3cd h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Altri emitte<span class=\"_ _0\"></span>nti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f1 w191 h550\"><div class=\"t m0 xf h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f1 w15c h550\"><div class=\"t m0 x37 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f2 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3. Quote di O.I.C.R<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f2 w191 h550\"><div class=\"t m0 x85 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">126<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f2 w15c h550\"><div class=\"t m0 xef h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">128<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f3 w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">4. Finanziamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f3 w191 h550\"><div class=\"t m0 xf h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f3 w15c h550\"><div class=\"t m0 x43 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f4 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f4 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f4 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f5 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f5 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f5 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f6 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">c) Banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f6 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f6 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f7 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f7 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f7 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f8 w3cd h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: impres<span class=\"_ _0\"></span>e di assicurazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f8 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f8 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32f9 w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32f9 w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32f9 w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fa w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fa w191 h550\"><div class=\"t m0 xf h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fa w15c h550\"><div class=\"t m0 x37 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fb w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale (A)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fb w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">7.129<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fb w15c h550\"><div class=\"t m0 x137 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">6.203<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32fc w3cd h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti deri<span class=\"_ _0\"></span>vati<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y32fd w3cd h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">a) Contropart<span class=\"_ _0\"></span>i centrali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fd w191 h5b3\"><div class=\"t m0 x85 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37c y32fd w15c h5b3\"><div class=\"t m0 xef h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">682<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y32fe w3cd h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32fe w191 h550\"><div class=\"t m0 x1f6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.767<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32fe w15c h550\"><div class=\"t m0 x137 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.013<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y32ff w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y32ff w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">2.084<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y32ff w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3300 w3cd h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B) <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y3300 w191 h550\"><div class=\"t m0 x1f6 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.213<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37c y3300 w15c h550\"><div class=\"t m0 x137 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">7.898<span class=\"ff7 fsb\"> </span></div></td></tr></table>Sezione <span class=\"_ _238\"> </span>2<span class=\"_ _1\"></span>   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie di negozia<span class=\"_ _1\"></span>zione   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce   20<span class=\"_ _324\"> </span><span class=\"ff2 fs3\"> </span>2.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di nego<span class=\"_ _0\"></span>ziazione: compo<span class=\"_ _0\"></span>sizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s wc06 haa9\" id=\"_77487f50-2110-47c8-b374-84d413543ce5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x51b y35e7 w4e2 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x51c y35e7 w4e3 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x51d y35e8 w4d9 h645\"><div class=\"t m0 x67 h2f y2148 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35e8 w4e0 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x51e y35e9 w4e4 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51f y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td><td class=\"c x51c y35e8 w4e1 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x520 y35e9 w4e5 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x521 y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x522 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x523 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x51e y35e8 w4db h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x524 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35e8 w34d h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x520 y35e8 w4d1 h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x526 y35e8 w4df h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x527 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x51d y35ec w381 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Passivit\u00e0 p<span class=\"_ _0\"></span>er cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y35ed w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ed w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ed w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ed w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ed w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ed w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ed w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ed w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ed w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ee w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ee w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ee w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ee w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ee w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ee w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ee w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ee w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ee w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ef w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ef w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ef w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ef w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ef w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ef w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ef w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ef w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ef w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f0 w381 h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1 Obbligaz<span class=\"_ _0\"></span>ioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f0 w4e0 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f0 w4db h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f0 w34d h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f0 w3e8 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f0 w4e1 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f0 w4d1 h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f0 w4df h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f0 w3e5 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f1 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.1 Strutturat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f1 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f1 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f1 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f1 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f1 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f1 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f1 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f2 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.2 Altre o<span class=\"_ _0\"></span>bbligazioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f2 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f2 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f2 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f2 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f2 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f2 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f2 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f3 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri tito<span class=\"_ _0\"></span>li<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f3 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f3 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f3 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f3 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f3 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f3 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f3 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f4 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.1 Strutturat<span class=\"_ _0\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f4 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f4 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f4 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f4 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f4 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f4 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f4 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f4 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f5 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f5 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f5 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f5 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f5 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f5 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f5 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f5 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f5 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x52b y35f7 wc09 haaa\"><div class=\"t m0 x52a h2f y35f6 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x52c y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52d y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52e y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52f y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x530 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x531 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x532 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x533 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x534 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x535 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x51d y35f9 w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35f9 w4e0 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35f9 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35f9 w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f9 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35f9 w4e1 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35f9 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f9 w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35f9 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fa w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fa w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fa w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35fa w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fa w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fa w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fa w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fa w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35fa w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fb w381 h27e\"><div class=\"t m0 x3a h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">1.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fb w4e0 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fb w4db h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fb w34d h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fb w3e8 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fb w4e1 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fb w4d1 h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fb w4df h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fb w3e5 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fc w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fc w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fc w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fc w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fc w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fc w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fc w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fc w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fc w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fd w381 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fd w4e0 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fd w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fd w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fd w3e8 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fd w4e1 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fd w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fd w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fd w3e5 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fe w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fe w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fe w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fe w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fe w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fe w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fe w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fe w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fe w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ff w381 h648\"><div class=\"t m0 x3a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">2.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35ff w4e0 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35ff w4db h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ff w34d h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ff w3e8 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35ff w4e1 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35ff w4d1 h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ff w4df h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ff w3e5 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3600 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3600 w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3600 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3600 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3600 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3600 w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3600 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3600 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y3600 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3601 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3601 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3601 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3601 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3601 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3601 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3601 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3601 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3601 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3602 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3602 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3602 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3602 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3602 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3602 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3602 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3602 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3602 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span> VN = Valore nom<span class=\"_ _0\"></span>inale o noz<span class=\"_ _0\"></span>ionale<span class=\"_ _324\"> </span> L1 = Livello 1<span class=\"_ _324\"> </span> L2 = Livello 2<span class=\"_ _324\"> </span> L3 = Livello 3<span class=\"_ _324\"> </span> Fair  Value  *<span class=\"_ _0\"></span>  =  Fair  value  cal<span class=\"_ _0\"></span>colato  escludend<span class=\"_ _0\"></span>o  le  variazio<span class=\"_ _0\"></span>ni  di  valore  dovut<span class=\"_ _0\"></span>e  al  cambiam<span class=\"_ _0\"></span>ento  del  merit<span class=\"_ _0\"></span>o <span class=\"_ _46\"> </span>creditizio<span class=\"_ _324\"> </span> dell\u2019emittent<span class=\"_ _0\"></span>e rispetto alla da<span class=\"_ _0\"></span>ta di emiss<span class=\"_ _0\"></span>ione<span class=\"_ _324\"> </span><span class=\"ff6\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne\u201d si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferisce s<span class=\"_ _1\"></span>ostanzialmente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue negativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli<span class=\"_ _324\"> </span> strumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura, <span class=\"_ _1\"></span>e al<span class=\"_ _324\"> </span> fair value dei contratti swap e out<span class=\"_ _1\"></span>right che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _324\"> </span> 2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span> 2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: debiti strutturati<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti, tra le passivit\u00e0 finanziarie di negoziaz<span class=\"_ _1\"></span>ione, debiti strutturati.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-744": {
   "value": "4.1 Attivit\u00e0 finanziarie valutate al costo ammortizzato: composizione merceologica dei credi<span class=\"_ _0\"></span>ti <span class=\"_ _1\"></span>verso banche<span class=\"ff7 fsb\"> </span><table class=\"s wb0b ha7a\" id=\"_78a7020b-264c-41ad-8498-0db6fa79ab82\"><tr><td></td><td></td><td></td><td class=\"c x3a6 y335c w3f9 h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3a7 y335c w3fa h550\"><div class=\"t m0 xef h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y335d w3f1 h5d8\"><div class=\"t m0 x3b h2f yfa7 ff3 fs12 fc0 sc0 ls0 ws0\">Tipologia op<span class=\"_ _0\"></span>erazioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x3a6 y335e w3fb h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a8 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3a7 y335e w3fd h550\"><div class=\"t m0 x2d h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Valore di bila<span class=\"_ _0\"></span>ncio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3a9 y335e w3fc h550\"><div class=\"t m0 x2e h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3aa y3360 wb0c ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ab y3361 wb0d ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3ac y3360 wb0e ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3ad y3361 wb0f ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3ae y3362 wb10 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3af y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ab y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a8 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b0 y335d w158 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b1 y335d w3f8 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b2 y3362 wb13 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3b3 y3363 wb11 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ad y3363 wb12 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3a9 y335d w3f3 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b4 y335d w3f6 h5d9\"><div class=\"t m0 x4d h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3b5 y335d w379 h5d9\"><div class=\"t m0 x3a h2f yf8d ff3 fs12 fc0 sc0 ls84 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x3b6 y3365 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3b7 y3366 wb14 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3b8 y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3b9 y3365 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3ba y3366 wb16 ha7b\"><div class=\"t m0 x23f h2f y3364 ff3 fs12 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3bb y3367 wb15 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls11d ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3ab y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3ad y3369 wb17 ha7c\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y336a wb18 ha7b\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">A. Crediti verso Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y336b w3f4 h562\"><div class=\"t m0 x4b h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336b w3f2 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336b w379 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336b w158 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336b w3f8 h562\"><div class=\"t m0 x8 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336b w3f4 h562\"><div class=\"t m0 x4d h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336b w3f5 h562\"><div class=\"t m0 x4c h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336b w38a h562\"><div class=\"t m0 x35 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336b w3f3 h562\"><div class=\"t m0 x1f h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336b w3f6 h562\"><div class=\"t m0 x46 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336b w379 h562\"><div class=\"t m0 x26 h2f y1dfd ff3 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y336c wb19 ha7d\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y336d w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Depositi a scadenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336d w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">2. Riserva obbligatoria<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">104.239<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336e w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336e w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336e w3f4 h550\"><div class=\"t m0 x4d h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">58.568<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336e w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336e w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336e w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y336f w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3. Pronti contro termine<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y336f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y336f w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y336f w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y336f w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y336f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y336f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y336f w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y336f w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y336f w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3370 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">4. Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3370 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3370 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3370 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3370 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3370 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3370 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3370 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3370 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3370 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3371 w3f7 h5b3\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">B. Crediti verso ba<span class=\"_ _0\"></span>nche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">851.294<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3371 w3f2 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3371 w158 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3371 w3f8 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">2<span class=\"ls11a\">47</span>.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3371 w3f4 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">804.366<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3371 w3f5 h5b3\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3371 w38a h5b3\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3371 w3f3 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3371 w3f6 h5b3\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3371 w379 h5b3\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">175.861<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3372 w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">249.451<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3372 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3372 w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3372 w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3372 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">247.064<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3372 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">234.771<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3372 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3372 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3372 w3f3 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3372 w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3372 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">174.061<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3373 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.1 Conti correnti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3373 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3373 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3373 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3373 w3f4 h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3373 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3373 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3373 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3373 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3373 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3374 w3f7 h307\"><div class=\"t m0 x27 h5d1 y11bb ff2 fs12 fc0 sc0 ls0 ws0\"> 1.2. Depositi a </div><div class=\"t m0 x27 h2f y2147 ff2 fs12 fc0 sc0 ls0 ws0\">scadenza <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">12.048<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3374 w3f2 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3374 w158 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3374 w3f8 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3374 w3f4 h307\"><div class=\"t m0 x4d h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">26.521<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3374 w3f5 h307\"><div class=\"t m0 x46 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3374 w38a h307\"><div class=\"t m0 x35 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3374 w3f3 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3374 w3f6 h307\"><div class=\"t m0 x3a h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3374 w379 h307\"><div class=\"t m0 x27 h2f y117 ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3375 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 1.3. Altri finanziamenti: <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3375 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3375 w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3375 w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3375 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3375 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3375 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3375 w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3375 w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3375 w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3bf y3377 wb1a ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Pronti contro termine<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3378 w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3378 w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3378 w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3378 w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3378 w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3378 w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3378 w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3378 w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3378 w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3379 wb1b ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3bf y337a wb1c ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- Finanziamenti per<span class=\"_ _324\"> </span></div></td><td class=\"c x3a6 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337b w3f2 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337b w158 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337b w3f8 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337b w3f4 h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337b w3f5 h268\"><div class=\"t m0 x46 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337b w38a h268\"><div class=\"t m0 x35 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337b w3f3 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337b w3f6 h268\"><div class=\"t m0 x3a h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337b w379 h268\"><div class=\"t m0 x27 h2f y215a ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y337c wb1d ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">leasing</div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y337d w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> - Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">237.403<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337d w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337d w158 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337d w3f8 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337d w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">208.250<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337d w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337d w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337d w3f3 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337d w3f6 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337d w379 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337e w3f7 h550\"><div class=\"t m0 x26 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2. Titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">601.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337e w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337e w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337e w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337e w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337e w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">569.595<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337e w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337e w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337e w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337e w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337e w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y337f w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.1 Titoli strutturati <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.775<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y337f w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y337f w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.839<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y337f w158 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y337f w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y337f w3f4 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.741<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y337f w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y337f w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y337f w3f3 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">3.582<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y337f w3f6 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y337f w379 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3380 w3f7 h550\"><div class=\"t m0 x27 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\"> 2.2 Altri titoli di debito <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">598.068<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3380 w3f2 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3380 w379 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">592.172<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3380 w158 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3380 w3f8 h550\"><div class=\"t m0 x1f h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3380 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">565.854<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3380 w3f5 h550\"><div class=\"t m0 x46 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3380 w38a h550\"><div class=\"t m0 x35 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3380 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">552.218<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3380 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3380 w379 h550\"><div class=\"t m0 x3a h2f y130e ff2 fs12 fc0 sc0 ls0 ws0\">1.800<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3381 w3f7 h550\"><div class=\"t m0 x67 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a6 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">955.533<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bc y3381 w3f2 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3bd y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a8 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">596.011<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b0 y3381 w158 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">15.135<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b1 y3381 w3f8 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">351.303<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a7 y3381 w3f4 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">862.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x381 y3381 w3f5 h550\"><div class=\"t m0 x4c h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3be y3381 w38a h550\"><div class=\"t m0 x35 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a9 y3381 w3f3 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">555.800<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b4 y3381 w3f6 h550\"><div class=\"t m0 x4b h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">10.593<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3b5 y3381 w379 h550\"><div class=\"t m0 x8 h2f y130e ff3 fs12 fc0 sc0 ls0 ws0\">234.429<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda L1 = Livello 1<span class=\"_ _1\"></span> L2 = Livello 2<span class=\"_ _1\"></span> L3 = Livello 3<span class=\"_ _1\"></span> Nel <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>aldo <span class=\"_ _47\"> </span>della <span class=\"_ _40\"> </span>voc<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>\u201cA. <span class=\"_ _40\"> </span>Crediti <span class=\"_ _47\"> </span>verso <span class=\"_ _47\"> </span>Banche <span class=\"_ _47\"> </span>Centrali\u201d <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>appostato <span class=\"_ _47\"> </span>l\u2019ammontare <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>Riserva obbligatoria  presso  la <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2c\"> </span>d\u2019Itali<span class=\"_ _1\"></span>a.  Il <span class=\"_ _2c\"> </span>saldo  puntuale,  ne<span class=\"_ _0\"></span>ll\u2019ambito  del  rispetto <span class=\"_ _2c\"> </span>del  livello  medio <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> mantenimento richiesto dalla normativa, pu\u00f2<span class=\"_ _0\"></span> discostarsi, anche con variazioni <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cative, in relazione al<span class=\"_ _2\"></span> fabbisogno contingente di tesoreria della Banca. <span class=\"_ _1\"></span> L\u2019impegno di mantenimento della Riserva <span class=\"_ _0\"></span>obbligatoria assunto dal Banco <span class=\"_ _0\"></span>al 31 dicembre<span class=\"_ _0\"></span> 2024 ammonta a 105,2 milioni di euro (10<span class=\"_ _1\"></span>9,2 milioni di euro assunti a dicembre 2023). <span class=\"_ _3\"></span> I <span class=\"_ _2c\"> </span>saldi <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB. <span class=\"_ _2c\"> </span>Crediti <span class=\"_ _2c\"> </span>verso <span class=\"_ _2c\"> </span>banche\u201d <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>espos<span class=\"_ _1\"></span>ti <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>re<span class=\"_ _1\"></span>ttifiche <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>valore <span class=\"_ _2c\"> </span>derivanti dall\u2019applicazione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>modelli <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>determinazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3f\"> </span>attesa <span class=\"_ _3b\"> </span>sul <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _3f\"> </span>titoli <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span>debito \u201cheld to collect\u201d in applicaz<span class=\"_ _1\"></span>ione del principio co<span class=\"_ _1\"></span>ntabile \u201cIFRS9 <span class=\"ff2\">- </span>Strumenti finanzia<span class=\"_ _1\"></span>ri\u201d. <span class=\"ff2\"> </span>Tra i crediti verso banche non figurano crediti class<span class=\"_ _1\"></span>ificabili come attivit\u00e0 deterio<span class=\"_ _1\"></span>rate. <span class=\"_ _1\"></span> Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201cheld to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i.<span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c1.3 <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>Finanziamenti\u201d<span class=\"ff2\">, <span class=\"_ _3\"></span>rispetto <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _3\"></span>di confronto<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span></span>include <span class=\"_ _1\"></span>l\u2019iscri<span class=\"_ _1\"></span>zione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>saldo<span class=\"_ _1\"></span> </span>interbancario <span class=\"_ _3\"></span>ancora <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>regolare <span class=\"_ _3\"></span>relativo <span class=\"_ _1\"></span>all\u2019acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ramo <span class=\"_ _3\"></span><span class=\"ff2\">s<span class=\"_ _1\"></span>portelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e </span>Basilicata (BPPB) realizzata il <span class=\"_ _1\"></span>7 dicembre 2024.<span class=\"_ _324\"> </span>Nella <span class=\"_ _0\"></span>voce \u201c2. <span class=\"_ _2\"></span>Tit<span class=\"_ _1\"></span>oli di <span class=\"_ _0\"></span>debito\u201d sono <span class=\"_ _2\"></span>inclus<span class=\"_ _1\"></span>i i <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>toli detenuti <span class=\"_ _2\"></span>nell\u2019ambito<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>l business mode<span class=\"_ _0\"></span>l \u201cheld <span class=\"_ _2\"></span>to collect\u201d, ovvero detenuti con l\u2019intento di incas<span class=\"_ _1\"></span>sare i flussi di cassa contrattual<span class=\"_ _1\"></span>i. <span class=\"ff2\"> </span>La <span class=\"_ _3\"></span>segmentazione <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>stadi <span class=\"_ _3\"></span>(stage) <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>rispettando <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>previsti <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile \u201cIFRS9 Strumenti finanziari\u201d in vigore dal 1<span class=\"_ _1\"></span>\u00b0 gennaio 2018:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">s<span class=\"_ _1\"></span>tage 1 per le esposizioni con performance in lin<span class=\"_ _1\"></span>ea con le aspettative; <span class=\"_ _1\"></span> </span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">sta<span class=\"_ _1\"></span>ge <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>performance <span class=\"_ _3\"></span>sotto <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>aspettative <span class=\"_ _3\"></span>ovvero <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>registrato <span class=\"_ _3\"></span>un </span></span>significativo <span class=\"_ _1\"></span>incremento d<span class=\"_ _1\"></span>el rischio<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>rispetto al<span class=\"_ _1\"></span> momento <span class=\"_ _1\"></span>in c<span class=\"_ _1\"></span>ui le <span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>sse si <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>originate (ovvero sono state acquis<span class=\"_ _1\"></span>tate);  c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">s<span class=\"_ _1\"></span>tage 3 per le esposizioni non performing.<span class=\"_ _324\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-771": {
   "value": "<div class=\"c w3ff h5dc gs1f\"><div class=\"t m0 x67 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">4.2 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al costo ammor<span class=\"_ _0\"></span>tizzato: co<span class=\"_ _0\"></span>mposizione mer<span class=\"_ _0\"></span>ceologica dei <span class=\"_ _0\"></span>crediti ver<span class=\"_ _0\"></span>so clientela<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs20\"><table class=\"s wb1e ha7e\" id=\"_8685cd63-4389-4f25-8969-d3258a432b19\"><tr><td></td><td></td><td></td><td class=\"c x2f5 y3382 w40b h14e\"><div class=\"t m0 x39 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3c1 y3382 w40c h14e\"><div class=\"t m0 x188 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x2f5 y3383 w40d h5de\"><div class=\"t m0 x4f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2bc y3383 w40e h5de\"><div class=\"t m0 xa0 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3c1 y3383 w40f h5de\"><div class=\"t m0 x1f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Valore di bilancio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3c2 y3383 w18d h5de\"><div class=\"t m0 xa8 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x3c3 y3384 wb1f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Tipologia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3385 wb20 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">operazioni/Valori<span class=\"_ _324\"> </span></div></td><td class=\"c x3c4 y3386 wb21 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3c5 y3387 wafc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3c6 y3386 wb22 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3c7 y3387 wafd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x3c8 y3388 wb23 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x3c9 y3389 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3c5 y3389 wb02 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x2bc y338a w402 h5df\"><div class=\"t m0 x3a h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ca y338a w403 h5df\"><div class=\"t m0 x30 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L2<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cb y338a w409 h5df\"><div class=\"t m0 x2b h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cc y3388 wb23 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">secondo</div></td><td class=\"c x2e5 y3389 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x3c7 y3389 wb24 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite<span class=\"_ _324\"> </span></div></td><td class=\"c x3c2 y338a w405 h5df\"><div class=\"t m0 x3a h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3cd y338a w403 h5df\"><div class=\"t m0 x30 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L2<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ce y338a w406 h5df\"><div class=\"t m0 x27 h2f y216d ff3 fsf fc0 sc0 ls0 ws0\">L3<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x3cf y338b wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x3d0 y338c wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3d1 y338d wb05 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x3d2 y338b wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x2e3 y338c wafa ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x3d3 y338d wb25 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x3c5 y338e wb06 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3c7 y338e wb07 ha6b\"><div class=\"t m0 x23f h2f y3368 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y338f w407 h14e\"><div class=\"t m0 x67 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">1. Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y338f w408 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">11.841.832<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y338f w400 h14e\"><div class=\"t m0 x3a h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">189.062<span class=\"ff7\"> </span></div></td><td class=\"c x39e y338f w401 h14e\"><div class=\"t m0 xee h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y338f w402 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y338f w403 h14e\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y338f w409 h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">12.111.307<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y338f w40a h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">11.449.956<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y338f w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y338f w38c h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y338f w405 h14e\"><div class=\"t m0 x1f h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y338f w403 h14e\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y338f w406 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">10.<span class=\"ls5d\">131</span>.232<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3390 wb26 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Conti<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3391 w408 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">897.877<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x3d4 y3391 w400 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">15.242<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3391 w401 h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">455<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x2bc y3391 w402 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3391 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3391 w409 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3391 w40a h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">871.119<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3391 w403 h5e0\"><div class=\"t m0 x42 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">15.602<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3391 w38c h5e0\"><div class=\"t m0 xee h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.333<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3391 w405 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3391 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3391 w406 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3392 wb27 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">correnti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3393 wb28 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Pronti contro<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y3394 w408 h5e1\"><div class=\"t m0 x8f h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y3394 w400 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3394 w401 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y3394 w402 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3394 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3394 w409 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3394 w40a h5e1\"><div class=\"t m0 x47 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3394 w403 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3394 w38c h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3394 w405 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3394 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3394 w406 h5e1\"><div class=\"t m0 x24 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3395 wb29 ha7f\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">termine attivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3396 w407 h570\"><div class=\"t m0 x30 h2f y216c ff2 fsf fc0 sc0 ls0 ws0\">3. Mutui<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y3396 w408 h570\"><div class=\"t m0 x31 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">7.697.096<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y3396 w400 h570\"><div class=\"t m0 x3a h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">148.812<span class=\"ff7\"> </span></div></td><td class=\"c x39e y3396 w401 h570\"><div class=\"t m0 xee h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">4.584<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y3396 w402 h570\"><div class=\"t m0 x27 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y3396 w403 h570\"><div class=\"t m0 x4d h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y3396 w409 h570\"><div class=\"t m0 xc5 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y3396 w40a h570\"><div class=\"t m0 x42 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">7.982.462<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y3396 w403 h570\"><div class=\"t m0 x67 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">148.242<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y3396 w38c h570\"><div class=\"t m0 x24 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">16.311<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y3396 w405 h570\"><div class=\"t m0 x27 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y3396 w403 h570\"><div class=\"t m0 x4d h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y3396 w406 h570\"><div class=\"t m0 x24 h264 ye80 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y3398 wb2a ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">4. Carte di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y3399 wb2b ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">credito, prestiti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339a wb2c ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">personali e<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y339b w408 h5e2\"><div class=\"t m0 x31 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1.958.913<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y339b w400 h5e2\"><div class=\"t m0 x24 h264 y20d0 ff2 fs25 fc0 sc0 ls34 ws0\">13.579<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x39e y339b w401 h5e2\"><div class=\"t m0 x20 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y339b w402 h5e2\"><div class=\"t m0 x27 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y339b w403 h5e2\"><div class=\"t m0 x4d h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y339b w409 h5e2\"><div class=\"t m0 xc5 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y339b w40a h5e2\"><div class=\"t m0 x42 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1.430.968<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y339b w403 h5e2\"><div class=\"t m0 x30 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">9.197<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y339b w38c h5e2\"><div class=\"t m0 x47 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">1<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y339b w405 h5e2\"><div class=\"t m0 x27 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y339b w403 h5e2\"><div class=\"t m0 x4d h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y339b w406 h5e2\"><div class=\"t m0 x24 h264 y20d0 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y339c wb2d ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">cessioni del<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339d wb2e ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">quinto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339e wb2f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">5.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y339f wb30 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a0 w408 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">151.508<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a0 w400 h5e1\"><div class=\"t m0 xee h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">4.374<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a0 w401 h5e1\"><div class=\"t m0 x20 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a0 w402 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a0 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a0 w409 h5e1\"><div class=\"t m0 xc5 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a0 w40a h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">149.843<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a0 w403 h5e1\"><div class=\"t m0 x30 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">4.563<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a0 w38c h5e1\"><div class=\"t m0 x47 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a0 w405 h5e1\"><div class=\"t m0 x27 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a0 w403 h5e1\"><div class=\"t m0 x4d h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a0 w406 h5e1\"><div class=\"t m0 x24 h264 y10b1 ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a1 wb31 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">per leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33a2 w407 h5de\"><div class=\"t m0 x30 h2f y216c ff2 fsf fc0 sc0 ls0 ws0\">6. Factoring<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33a2 w408 h5de\"><div class=\"t m0 x46 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">88.675<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a2 w400 h5de\"><div class=\"t m0 xee h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">1.759<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a2 w401 h5de\"><div class=\"t m0 x20 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a2 w402 h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a2 w403 h5de\"><div class=\"t m0 x4d h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a2 w409 h5de\"><div class=\"t m0 xc5 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a2 w40a h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">92.218<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a2 w403 h5de\"><div class=\"t m0 x30 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">3.122<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a2 w38c h5de\"><div class=\"t m0 x20 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a2 w405 h5de\"><div class=\"t m0 x27 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a2 w403 h5de\"><div class=\"t m0 x4d h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a2 w406 h5de\"><div class=\"t m0 x24 h264 y13cc ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a3 wb32 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">7. Altri<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a4 w408 h5e0\"><div class=\"t m0 x31 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.047.763<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a4 w400 h5e0\"><div class=\"t m0 xee h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">5.296<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a4 w401 h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">596<span class=\"ff7 ls0\"> </span></div></td><td class=\"c x2bc y33a4 w402 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a4 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a4 w409 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a4 w40a h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">923.346<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a4 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">5.161<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a4 w38c h5e0\"><div class=\"t m0 x46 h264 y215a ff2 fs25 fc0 sc0 ls34 ws0\">13<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"ff7\"> </span></span></div></td><td class=\"c x3c2 y33a4 w405 h5e0\"><div class=\"t m0 x27 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a4 w403 h5e0\"><div class=\"t m0 x4d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a4 w406 h5e0\"><div class=\"t m0 x24 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">X<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a5 wb33 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">finanziamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33a6 w407 h570\"><div class=\"t m0 x67 h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">2. Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33a6 w408 h570\"><div class=\"t m0 x31 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.476.112<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a6 w400 h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a6 w401 h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a6 w402 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a6 w403 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">153.416<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a6 w409 h570\"><div class=\"t m0 x4c h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">105.360<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a6 w40a h570\"><div class=\"t m0 x42 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.371.588<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a6 w403 h570\"><div class=\"t m0 xc5 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a6 w38c h570\"><div class=\"t m0 x20 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a6 w405 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a6 w403 h570\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">229.768<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a6 w406 h570\"><div class=\"t m0 x47 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a7 wb34 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">1. Titoli<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33a8 w408 h5e0\"><div class=\"t m0 x35 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">4.494<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33a8 w400 h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33a8 w401 h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33a8 w402 h5e0\"><div class=\"t m0 x2d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33a8 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">4.525<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33a8 w409 h5e0\"><div class=\"t m0 xa0 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33a8 w40a h5e0\"><div class=\"t m0 x131 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">1.982<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33a8 w403 h5e0\"><div class=\"t m0 xc5 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33a8 w38c h5e0\"><div class=\"t m0 x20 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33a8 w405 h5e0\"><div class=\"t m0 x2d h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33a8 w403 h5e0\"><div class=\"t m0 x30 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">2.016<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33a8 w406 h5e0\"><div class=\"t m0 x47 h264 y215a ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33a9 wb35 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">strutturati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2b8 y33aa wb36 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">2. Altri titoli di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f5 y33ab w408 h2a9\"><div class=\"t m0 x31 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.471.<span class=\"ls34\">618</span><span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33ab w400 h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33ab w401 h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33ab w402 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33ab w403 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">148.891<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33ab w409 h2a9\"><div class=\"t m0 x46 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">105.360<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33ab w40a h2a9\"><div class=\"t m0 x42 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.369.606<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33ab w403 h2a9\"><div class=\"t m0 xc5 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33ab w38c h2a9\"><div class=\"t m0 x20 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33ab w405 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33ab w403 h2a9\"><div class=\"t m0 x67 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">227.752<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33ab w406 h2a9\"><div class=\"t m0 x47 h264 y86c ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x2b8 y33ac wb37 ha80\"><div class=\"t m0 x23f h2f y3368 ff2 fsf fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y33ad w407 h14e\"><div class=\"t m0 x8f h2f y216c ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f5 y33ad w408 h14e\"><div class=\"t m0 x27 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">14.317.944<span class=\"ff7\"> </span></div></td><td class=\"c x3d4 y33ad w400 h14e\"><div class=\"t m0 x3a h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">189.062<span class=\"ff7\"> </span></div></td><td class=\"c x39e y33ad w401 h14e\"><div class=\"t m0 xee h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7\"> </span></div></td><td class=\"c x2bc y33ad w402 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.140.035<span class=\"ff7\"> </span></div></td><td class=\"c x3ca y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">153.416<span class=\"ff7\"> </span></div></td><td class=\"c x3cb y33ad w409 h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">12.216.667<span class=\"ff7\"> </span></div></td><td class=\"c x3c1 y33ad w40a h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">13.821.544<span class=\"ff7\"> </span></div></td><td class=\"c x2f2 y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7\"> </span></div></td><td class=\"c x3d5 y33ad w38c h14e\"><div class=\"t m0 x24 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7\"> </span></div></td><td class=\"c x3c2 y33ad w405 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">2.040.943<span class=\"ff7\"> </span></div></td><td class=\"c x3cd y33ad w403 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">229.768<span class=\"ff7\"> </span></div></td><td class=\"c x3ce y33ad w406 h14e\"><div class=\"t m0 x67 h264 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">10.<span class=\"ls5d\">131</span>.232<span class=\"ff7\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs21\"><div class=\"t m0 x3 ha y2173 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y2174 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1dae ff2 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _3f\"> </span>saldo <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>31 <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>202<span class=\"_ _1\"></span>4 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3f\"> </span>Finanziamenti, <span class=\"_ _3f\"> </span>rispetto <span class=\"_ _2d\"> </span>al <span class=\"_ _3b\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>confronto, <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>influenzato </div><div class=\"t m0 x3 ha y11f0 ff5 fs4 fc0 sc0 ls0 ws0\">dall\u2019inclusione <span class=\"_ _3b\"> </span><span class=\"ff2\">delle <span class=\"_ _29\"></span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _29\"></span>ott<span class=\"_ _1\"></span>enute <span class=\"_ _29\"></span></span>a <span class=\"_ _3b\"> </span>seguito <span class=\"_ _3b\"></span>dell\u2019acquisizione<span class=\"ff2\"> <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>ramo <span class=\"_ _3b\"> </span>sportelli <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>Banca <span class=\"_ _3b\"> </span>Popolare </span></div><div class=\"t m0 x3 ha y2084 ff2 fs4 fc0 sc0 ls0 ws0\">Puglia <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>Basilicata <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span>BPPB) <span class=\"_ _2d\"> </span>realizzata <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>7 <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>24<span class=\"ls29\">; <span class=\"_ _2d\"> </span></span><span class=\"ff5\">per <span class=\"_ _3f\"> </span>maggiori <span class=\"_ _3f\"> </span>dettagli <span class=\"_ _2d\"> </span>si <span class=\"_ _3f\"> </span>rinvia <span class=\"_ _2d\"> </span>alla <span class=\"_ _3f\"> </span>\u201cParte <span class=\"_ _3f\"> </span>G <span class=\"_ _2d\"> </span></span>- </div><div class=\"t m0 x3 ha yd36 ff5 fs4 fc0 sc0 ls0 ws0\">Operazioni di aggregazione riguardanti imprese o r<span class=\"_ _1\"></span>ami d\u2019azienda\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y1316 ff2 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _3\"></span>finanziamenti <span class=\"_ _3\"></span>lordi <span class=\"_ _3\"></span>ammontano <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>12.350.338<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(11.952.134 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>lo </div><div class=\"t m0 x3 ha y2175 ff2 fs4 fc0 sc0 ls0 ws0\">scorso <span class=\"_ _29\"></span>esercizio), <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>11.967.7<span class=\"lsb\">66</span> <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>bonis <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>382.57<span class=\"_ _1\"></span>2 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>a </div><div class=\"t m0 x3 ha y298 ff2 fs4 fc0 sc0 ls0 ws0\">crediti deteriorati.  </div><div class=\"t m0 x3 ha y2176 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha ycb6 ff2 fs4 fc0 sc0 ls0 ws0\">Le rettifiche <span class=\"_ _1\"></span>di valore <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>e relative <span class=\"_ _1\"></span>agli stessi <span class=\"_ _1\"></span>finanziamenti ammonta<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>313.809 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro </div><div class=\"t m0 x3 ha y1173 ff2 fs4 fc0 sc0 ls0 ws0\">(298.508 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>lo <span class=\"_ _3b\"> </span>scorso <span class=\"_ _29\"></span>esercizio), <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>191.<span class=\"_ _1\"></span>462 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>relative <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>crediti <span class=\"_ _29\"></span>det<span class=\"_ _1\"></span>eriorati </div><div class=\"t m0 x3 ha y2177 ff2 fs4 fc0 sc0 ls0 ws0\">(186.281 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>esercizio) <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>122.347 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>bonis </div><div class=\"t m0 x3 ha yd82 ff2 fs4 fc0 sc0 ls0 ws0\">(112.227 migliaia di euro alla fine del precedente ese<span class=\"_ _1\"></span>rcizio).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y2178 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div>La <span class=\"_ _3b\"> </span>tabella <span class=\"_ _3f\"> </span>comprende <span class=\"_ _3b\"> </span>altres\u00ec <span class=\"_ _3f\"> </span>gli <span class=\"_ _3b\"> </span>importi <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3b\"> </span>ceduti <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"> </span>cancellati <span class=\"_ _3f\"> </span>costituenti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>idonei <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il programma <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>emissione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Obbligaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2c\"> </span>Bancarie <span class=\"_ _2c\"> </span>Garantite <span class=\"_ _2c\"> </span>(OBG); <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>31  dice<span class=\"_ _0\"></span>mbre <span class=\"_ _2c\"> </span>2024 <span class=\"_ _2c\"> </span>tali <span class=\"_ _2c\"> </span>credit<span class=\"_ _1\"></span>i ammontano a 2.298.229 miglia<span class=\"_ _1\"></span>ia di euro (1.979.936 <span class=\"_ _1\"></span>migliaia di euro al 31 <span class=\"_ _1\"></span>dicembre 2023). Si <span class=\"_ _3b\"> </span>segnala, <span class=\"_ _3b\"> </span>inoltre, <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sottovoce <span class=\"_ _3f\"> </span><span class=\"ff5\">\u201c<span class=\"_ _1\"></span>Mutui\u201d <span class=\"_ _3b\"> </span>include <span class=\"_ _3b\"> </span>l\u2019ammontar<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"> </span>mutui<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>collateral<span class=\"_ _1\"></span>izza<span class=\"_ _1\"></span></span><span class=\"ls42\">bili <span class=\"_ _3b\"> </span></span>presso <span class=\"_ _3f\"> </span>la Banca Centrale <span class=\"_ _0\"></span>Europea (per <span class=\"_ _0\"></span>il tramite <span class=\"_ _2\"></span>della procedura A.Ba.Co) per <span class=\"_ _2\"></span>1.93<span class=\"_ _1\"></span>9.843 migliaia <span class=\"_ _0\"></span>di euro (2.443.984 migliaia di euro al 31 dicembre 2023).<span class=\"_ _1\"></span> Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3b\"> </span>\u201cCarte <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _3b\"> </span>prestiti <span class=\"_ _3b\"> </span>personali <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>cessioni <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>quinto\u201d <span class=\"_ _3b\"></span>risultano <span class=\"_ _29\"></span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>presti<span class=\"_ _1\"></span>ti personali e <span class=\"_ _1\"></span>cessioni del <span class=\"_ _1\"></span>quinto della Contro<span class=\"_ _1\"></span>llata Fides <span class=\"_ _1\"></span>per 1.357.<span class=\"_ _1\"></span>548 migliaia <span class=\"_ _1\"></span>di euro. Tale <span class=\"_ _1\"></span>saldo include gli importi relativi <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>ceduti alla <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _0\"></span>veicolo C<span class=\"_ _0\"></span>opped\u00e8 <span class=\"_ _0\"></span>SPV <span class=\"_ _0\"></span>Srl <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Fauno S<span class=\"_ _0\"></span>PV Srl <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>cancellati dalla Controllata con <span class=\"_ _0\"></span>riferimento alle <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>perazioni Copped\u00e8 <span class=\"_ _0\"></span>1 e<span class=\"_ _0\"></span> Copped\u00e8 <span class=\"_ _2\"></span>2 gi\u00e0 realizzate ne<span class=\"_ _0\"></span>i precedenti <span class=\"_ _0\"></span>esercizi e <span class=\"_ _2\"></span>all\u2019operazione <span class=\"_ _2\"></span>Fauno <span class=\"_ _2\"></span>perfezionata <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>Fides <span class=\"_ _2\"></span>assume <span class=\"_ _2\"></span>contemp<span class=\"ff2\">orane<span class=\"_ _1\"></span>amente <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ruoli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>originato<span class=\"_ _1\"></span>r </span>e <span class=\"_ _3\"></span>sottoscrittore/finanziatore <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>totalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>titoli <span class=\"_ _3\"></span>emessi <span class=\"_ _1\"></span>(per <span class=\"_ _3\"></span>Copped\u00e8 <span class=\"_ _3\"></span>1), <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>unico <span class=\"_ _3\"></span>investitore del titolo Junior per Copped\u00e8 2 e Fauno.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>ttovoce <span class=\"_ _3\"></span>\u201cAltri <span class=\"_ _29\"></span>finanziamenti\u201d <span class=\"_ _3\"></span>ricomprende <span class=\"_ _3\"></span>inv<span class=\"_ _1\"></span>ece <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>operazioni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _29\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>quelle indicate <span class=\"_ _1\"></span>nelle <span class=\"_ _3\"></span>sottovoci <span class=\"_ _3\"></span>precedenti <span class=\"_ _1\"></span>(ad <span class=\"_ _3\"></span>esempio <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziamenti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>bullet, <span class=\"_ _1\"></span>anticipi <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>effetti salvo buon fine, anticipi import<span class=\"_ _1\"></span>/export e al<span class=\"_ _1\"></span>tre partite diverse). Nella <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>compresi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3f\"> </span>conteggiati <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"> </span>202<span class=\"_ _1\"></span>4 <span class=\"_ _3f\"> </span>ed <span class=\"_ _3b\"> </span>esigibili <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>1\u00b0 <span class=\"_ _3b\"> </span>marzo dell\u2019anno successivo a <span class=\"_ _0\"></span>quello in cui sono <span class=\"_ _0\"></span>maturati a <span class=\"_ _0\"></span>seguito dell\u2019applicazione delle <span class=\"_ _0\"></span>norme per <span class=\"_ _0\"></span>il computo degli interessi <span class=\"_ _1\"></span>nelle operazi<span class=\"_ _1\"></span>oni bancarie <span class=\"_ _1\"></span>definite con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Decreto n. 34<span class=\"_ _1\"></span>3/2016 <span class=\"_ _1\"></span>del MEF, in <span class=\"_ _1\"></span>attuazione dell'ar<span class=\"_ _1\"></span>t. 120 comma 2 del Testo U<span class=\"_ _1\"></span>nico Bancario (T.U.B.).<span class=\"_ _1\"></span> La <span class=\"_ _47\"> </span>voce <span class=\"_ _40\"> </span>\u201cdi <span class=\"_ _47\"> </span>cui <span class=\"_ _40\"> </span>impair<span class=\"_ _1\"></span>ed <span class=\"_ _40\"> </span>acquisit<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>o <span class=\"_ _40\"> </span>originate\u201d <span class=\"_ _47\"> </span>accoglie <span class=\"_ _40\"> </span>quelle <span class=\"_ _47\"> </span>linee <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>finanziamento <span class=\"_ _47\"> </span>originate nell\u2019ambito di \u201cconcessioni\u201d effettuate su crediti det<span class=\"_ _1\"></span>eriorati.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _3\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _3\"></span>value<span class=\"ff2\"> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>calcolato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span></span>p<span class=\"_ _1\"></span>erforming<span class=\"ff2\"> <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>tecnica <span class=\"_ _3\"></span>di </span></span>valutazione <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019at<span class=\"_ _1\"></span>tualizzazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _3\"></span>attesi <span class=\"_ _1\"></span>considerando <span class=\"_ _3\"></span>il ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della relazione, <span class=\"_ _3b\"> </span>mentre <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>posizioni <span class=\"_ _3f\"> </span><span class=\"ff6\">non <span class=\"_ _3b\"> </span>performing</span> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>quelle <span class=\"_ _3b\"> </span><span class=\"ff6\">performing</span> <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>breve <span class=\"_ _3b\"> </span>termine <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3b\"> </span>di bilancio <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _40\"> </span>considerato <span class=\"_ _47\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _40\"> </span>ragionevole <span class=\"_ _40\"> </span>approssimazione <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span><span class=\"ff6\">fair <span class=\"_ _40\"> </span>value<span class=\"ff5\">. <span class=\"_ _40\"> </span>Tenuto <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>dell\u2019attuale </span></span>contesto <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>mercato <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>crediti, <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>particolare <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>ai <span class=\"_ _3b\"> </span><span class=\"ff6\">non <span class=\"_ _29\"> </span>perfo<span class=\"_ _1\"></span>rming <span class=\"_ _29\"></span>loans</span>, <span class=\"_ _3b\"></span>detto <span class=\"_ _29\"></span><span class=\"ff6\">fair <span class=\"_ _29\"></span>value,</span> determinato <span class=\"_ _3b\"> </span>ten<span class=\"_ _1\"></span>endo <span class=\"_ _3b\"> </span>co<span class=\"_ _1\"></span>nto <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>ipotesi <span class=\"_ _3f\"> </span>multi-scenario <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>prevedono <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>combinaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>gestione interna <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>c.d. \u201c<span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>scenario\u201d, <span class=\"_ _3\"></span>potrebbe <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>appresentare <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>eventuale <span class=\"_ _3\"></span><span class=\"ff6\">exit <span class=\"_ _1\"></span>price<span class=\"ff2\"> <span class=\"_ _3\"></span>in consideraz<span class=\"_ _1\"></span>ione </span></span>di <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>certo <span class=\"_ _47\"> </span>margine <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span>eatoriet\u00e0 <span class=\"_ _47\"> </span>comunque <span class=\"_ _47\"> </span>insito <span class=\"_ _47\"> </span>nelle <span class=\"_ _47\"> </span>compo<span class=\"_ _1\"></span>nenti <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>formazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>prezzo considerate da un potenziale terzo acqui<span class=\"_ _1\"></span>rente. Nella voce \u201c2. Titoli di debito\u201d sono inclusi i titoli detenuti nell\u2019ambito del business model \u201c<span class=\"_ _1\"></span><span class=\"ff6\">held to collect</span>\u201d, ovvero detenuti con <span class=\"_ _0\"></span>l\u2019intento di incassare i <span class=\"_ _2\"></span>flus<span class=\"_ _1\"></span>si di <span class=\"_ _0\"></span>cassa contrattuali. Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dei titoli di <span class=\"_ _0\"></span>debito \u00e8 <span class=\"_ _0\"></span>esposto al netto delle rettifiche di valore derivanti dall\u2019applicazione dei nuovi modelli per la determinazione della perdita attesa <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _0\"></span>portafog<span class=\"ff5\">lio titoli <span class=\"_ _2\"></span>di debito <span class=\"_ _0\"></span>\u201c<span class=\"ff6\">held to <span class=\"_ _2\"></span>collect<span class=\"ff5\">\u201d in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>principio contabile <span class=\"_ _0\"></span>\u201cIFRS9 </span></span></span>- <span class=\"_ _0\"></span><span class=\"ff5\">Strumenti finanziari\u201d. <span class=\"_ _0\"></span>Rientrano in <span class=\"_ _2\"></span>questo<span class=\"_ _1\"></span> portafoglio <span class=\"_ _0\"></span>eu<span class=\"ff2 ls1e\">ro <span class=\"ls0\">88.134 migliaia <span class=\"_ _2\"></span>di titoli senior <span class=\"_ _2\"></span>emessi dal veicolo </span></span></span>di <span class=\"_ _3f\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>2Worlds <span class=\"_ _3f\"> </span>s.r.l.\u201d <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>seguito <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>cessione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>offerenza <span class=\"_ _3f\"> </span>mediante <span class=\"_ _3f\"> </span>ricor<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>a schema \u201cGACS\u201d nel 2018.<span class=\"ff2\"> </span><div class=\"c w382 h5cb gs23\"><div class=\"t m0 x67 h2f y1d9f ff3 fse fc0 sc0 ls0 ws0\">4.3 Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutat<span class=\"_ _0\"></span>e al costo ammor<span class=\"_ _0\"></span>tizzato: co<span class=\"_ _0\"></span>mposizione p<span class=\"_ _0\"></span>er debitori/emittenti<span class=\"_ _0\"></span> dei crediti <span class=\"_ _0\"></span>verso clientela<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs24\"><table class=\"s wb38 ha81\" id=\"_ad666f61-3a7c-469f-8606-df4bfdb11d76\"><tr><td></td><td></td><td class=\"c x37d y33ae w3dd h14e\"><div class=\"t m0 xa7 h2f ye29 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x376 y33ae w413 h14e\"><div class=\"t m0 xa7 h2f ye29 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y33af w412 h5e5\"><div class=\"t m0 x35 h2f y2185 ff3 fs10 fc0 sc0 ls0 ws0\">Tipologia operazi<span class=\"_ _1\"></span>oni/Valori<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3d6 y33b0 wb39 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3d7 y33b1 wb3a ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x3d8 y33b0 wb3b ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Primo e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3d9 y33b1 wb3a ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3da y33b2 wb3c ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x377 y33af w3c9 h5e6\"><div class=\"t m0 x8 h2f ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3db y33b3 wb3d ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x33d y33b2 wb3c ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x37f y33af w181 h5e6\"><div class=\"t m0 x8 h2f ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3dc y33b3 wb3d ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x3dd y33b5 wb3e ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3de y33b6 wb3f ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x3df y33b5 wb3e ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3e0 y33b6 wb3f ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x3db y33b7 wb40 ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3dc y33b7 wb40 ha4e\"><div class=\"t m0 x23f h2f y33b4 ff3 fs10 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y33b8 w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1. Titoli di debito<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33b8 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.476.112<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33b8 w3c9 h550\"><div class=\"t m0 x2c h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33b8 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33b8 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.371.588<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33b8 w181 h550\"><div class=\"t m0 x2c h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33b8 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33b9 w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a) Amministrazioni pub<span class=\"_ _1\"></span>bliche<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33b9 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">2.145.769<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33b9 w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33b9 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33b9 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">1.971.293<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33b9 w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33b9 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33ba w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33ba w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">265.<span class=\"ls0\">649</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33ba w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33ba w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33ba w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">339.055<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33ba w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33ba w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bb w412 h550\"><div class=\"t m0 xee h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">di cui: imprese di<span class=\"_ _1\"></span> assi<span class=\"_ _1\"></span>curazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bb w3d3 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33bb w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33bb w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bb w3d3 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bb w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bb w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bc w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bc w3d3 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">64.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33bc w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33bc w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bc w3d3 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">61.240<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bc w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bc w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33bd w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2. Finanziamenti vers<span class=\"_ _1\"></span>o:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bd w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">11.841<span class=\"ls0\">.832</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33bd w3c9 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">18<span class=\"ls0\">9.062</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37e y33bd w3c8 h550\"><div class=\"t m0 xbe h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bd w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">11.449<span class=\"_ _1\"></span>.956<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bd w181 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33bd w3d1 h550\"><div class=\"t m0 x47 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33be w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">a) Amministrazioni pub<span class=\"_ _1\"></span>bliche<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33be w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">383.231<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33be w3c9 h550\"><div class=\"t m0 xbe h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">1.499<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y33be w3c8 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">222<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33be w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">301.071<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y33be w181 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">4<span class=\"ls95\">38</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33be w3d1 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">229<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33bf w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">b) Altre societ\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33bf w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">249.<span class=\"ls0\">682</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33bf w3c9 h550\"><div class=\"t m0 x8f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">145<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37e y33bf w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33bf w3d3 h550\"><div class=\"t m0 x1f h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">203.358<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33bf w181 h550\"><div class=\"t m0 x2f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">51<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37a y33bf w3d1 h550\"><div class=\"t m0 xb7 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">22<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33c0 w412 h550\"><div class=\"t m0 xee h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">di cui: imprese di<span class=\"_ _1\"></span> assicurazi<span class=\"_ _1\"></span>one<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c0 w3d3 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">9.801<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x377 y33c0 w3c9 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c0 w3c8 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33c0 w3d3 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">8.949<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x37f y33c0 w181 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33c0 w3d1 h550\"><div class=\"t m0 x22 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y33c1 w412 h5b3\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">c) Societ\u00e0 non finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c1 w3d3 h5b3\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.077.830<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x377 y33c1 w3c9 h5b3\"><div class=\"t m0 x46 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">121.416<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c1 w3c8 h5b3\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">2.240<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33c1 w3d3 h5b3\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.404.3<span class=\"lsb7\">48</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c1 w181 h5b3\"><div class=\"t m0 x46 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">127.<span class=\"ls0\">915</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37a y33c1 w3d1 h5b3\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">7.818<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y33c2 w412 h550\"><div class=\"t m0 x30 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">d) Famiglie<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c2 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">6.<span class=\"ls0\">131.089</span><span class=\"ls0\"><span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33c2 w3c9 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">66.002<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37e y33c2 w3c8 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">3.173<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x376 y33c2 w3d3 h550\"><div class=\"t m0 xb6 h2f y11ba ff2 fs10 fc0 sc0 ls0 ws0\">5.541.1<span class=\"lsb7\">79</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c2 w181 h550\"><div class=\"t m0 x47 h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">57.4<span class=\"lsb7\">83</span><span class=\"lsb7\"><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x37a y33c2 w3d1 h550\"><div class=\"t m0 x3f h2f y11ba ff2 fs10 fc0 sc0 ls95 ws0\">9.71<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x27f y33c3 w412 h550\"><div class=\"t m0 x67 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37d y33c3 w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">14.317<span class=\"ls0\">.944</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x377 y33c3 w3c9 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls87 ws0\">18<span class=\"ls0\">9.062</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x37e y33c3 w3c8 h550\"><div class=\"t m0 xbe h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">5.635<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y33c3 w3d3 h550\"><div class=\"t m0 x27 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">13.821<span class=\"_ _1\"></span>.544<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37f y33c3 w181 h550\"><div class=\"t m0 x46 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">185.887<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y33c3 w3d1 h550\"><div class=\"t m0 x47 h2f y11ba ff3 fs10 fc0 sc0 ls0 ws0\">17.783<span class=\"ff7 fsb\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-667": {
   "value": "Sezione <span class=\"_ _d5\"> </span>7  - Partecipazioni<span class=\"_ _1\"></span>   -<span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce 70    ll saldo della voce si riferis<span class=\"_ _1\"></span>ce alla partecipazione in Anthilia Capital Manageme<span class=\"_ _1\"></span>nt SGR S.p.A..<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> 7.1 Partecipazi<span class=\"_ _0\"></span>oni: informazioni <span class=\"_ _0\"></span>sui rapporti par<span class=\"_ _0\"></span>tecipativi<span class=\"ff2\"> </span><table class=\"s wb56 ha87\" id=\"_706dbf9d-708f-47b7-8bd9-bfe7835afc3d\"><tr><td></td><td class=\"c x416 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x417 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x418 y3416 wb58 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Quota di<span class=\"_ _324\"> </span></div></td><td class=\"c x419 y3416 wb59 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Disponibilit\u00e0 di<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3417 w438 h5f9\"><div class=\"t m0 xdd h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x41a y3418 wb5a ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">legale<span class=\"_ _324\"> </span></div></td><td class=\"c x41b y3418 wb5b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">operativa</div></td><td class=\"c x41c y3419 wb5c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">partecipazione<span class=\"_ _324\"> </span></div></td><td class=\"c x41d y3419 wb5d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">voti<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x41e y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td><td class=\"c x41f y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y341b w438 h307\"><div class=\"t m0 xdd h3b y11d ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y341c w438 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x420 y341c w3ae h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x421 y341c w439 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x422 y341c w43a h5ce\"><div class=\"t m0 x2f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td><td class=\"c x423 y341c w43b h5ce\"><div class=\"t m0 x9 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td></tr></table>7.2 Partecipazi<span class=\"_ _0\"></span>oni significative<span class=\"_ _0\"></span>: valore di bilancio<span class=\"_ _0\"></span>, fair value e d<span class=\"_ _0\"></span>ividendi percepiti<table class=\"s wb5f ha88\" id=\"_04fce316-128f-4cc0-8eed-ff5785710e49\"><tr><td class=\"c x259 y341d w43d h5fb\"><div class=\"t m0 xdd h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x424 y341e wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x425 y341d w43f h5fb\"><div class=\"t m0 x2b h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Fair Value </div></td><td class=\"c x426 y341d w18a h5fb\"><div class=\"t m0 x67 h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _0\"></span> </div></td></tr><tr><td></td><td class=\"c x427 y341f wb61 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3420 w43d h5ce\"><div class=\"t m0 xdd h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3421 w43d h307\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x428 y3421 w43e h307\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">5.<span class=\"ls0\">1</span>34<span class=\"ls0\"> </span></div></td><td class=\"c x425 y3421 w43f h307\"><div class=\"t m0 x57 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3421 w18a h307\"><div class=\"t m0 x1d4 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">116<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3422 w43d h5ce\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x428 y3422 w43e h5ce\"><div class=\"t m0 x75 h7c y13cc ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">1<span class=\"ls5d\">34</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x425 y3422 w43f h5ce\"><div class=\"t m0 x57 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3422 w18a h5ce\"><div class=\"t m0 x1d4 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">116 </div></td></tr></table>7.3 Partecipazioni <span class=\"_ _0\"></span>significative: <span class=\"_ _0\"></span>informazioni contab<span class=\"_ _0\"></span>ili<table class=\"s wb62 ha89\" id=\"_d50d14e8-403e-44f4-ad69-8053b0f9a82e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3424 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3425 wb64 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche e<span class=\"_ _324\"> </span></div></td><td class=\"c x42c y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x42d y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)</div></td><td class=\"c x42e y3426 wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x42f y3425 wb67 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x430 y3427 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">riprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x431 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x432 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x433 y3428 wb6a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x434 y3427 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y3427 wb6b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">componenti</div></td><td class=\"c x436 y3428 wb6c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x437 y3429 wb6d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x438 y342a wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x439 y3429 wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43a y342a wb6f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43b y342a wb70 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x43c y342a wb71 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Ricavi</div></td><td class=\"c x43d y3429 wb72 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x430 y342a wb73 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">valore su<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x42e y3429 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x440 y342a wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y342a wb75 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">reddituali al</div></td><td class=\"c x441 y3429 wb76 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x442 y342b w449 h5fc\"><div class=\"t m0 xdd h266 y2148 ff3 fs25 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x443 y342c wb77 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x444 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x445 y342c wb79 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">non<span class=\"_ _324\"> </span></div></td><td class=\"c x446 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x447 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x448 y342d wb7a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">totali</div></td><td class=\"c x449 y342c wb7b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x44a y342d wb7c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al</div></td><td class=\"c x44b y342c wb7e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x44c y342d wb7f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _324\"> </span></div></td><td class=\"c x44d y342d wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x44e y342c wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x44f y342e wb82 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x450 y342e wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x451 y342e wb83 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td class=\"c x452 y342f wb84 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342f wb85 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">lordo delle<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342f wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x453 y342e wb86 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x454 y342f wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _324\"> </span></div></td><td class=\"c x455 y342f wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x456 y342e wb88 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">=<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3430 wb89 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td class=\"c x457 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x458 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte</div></td><td class=\"c x459 y3431 wb8a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x45a y3430 wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(2)</div></td><td class=\"c x45b y3431 wb8b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3432 wb8c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x44b y3433 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3434 wb8d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">B.  Imprese<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3435 wb8e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3436 wb8f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">a influenza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3437 wb90 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">notevole<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3439 wb91 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y343a wb92 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _324\"> </span></div></td><td class=\"c x45c y343b w441 h5fd\"><div class=\"t m0 x2a h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x45d y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span><span class=\"lsa\">8.409</span><span class=\"fs25\"> </span></div></td><td class=\"c x45e y343b w151 h5fd\"><div class=\"t m0 x3a h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">3.650<span class=\"fs25\"> </span></div></td><td class=\"c x45f y343b w442 h5fd\"><div class=\"t m0 x4d h31 y1e07 ff2 fsf fc0 sc0 lsa ws0\">1.782<span class=\"fs25 ls0\"> </span></div></td><td class=\"c x460 y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span>4.053<span class=\"fs25\"> </span></div></td><td class=\"c x461 y343b w443 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"></span>14.865<span class=\"fs25\"> </span></div></td><td class=\"c x462 y343b w444 h5fd\"><div class=\"t m0 x2b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x463 y343b w445 h5fd\"><div class=\"t m0 x2d h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x464 y343b w446 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span>3.214<span class=\"fs25\"> </span></div></td><td class=\"c x465 y343b w447 h5fd\"><div class=\"t m0 x3b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _17e\"> </span>2.131<span class=\"fs25\"> </span></div></td><td class=\"c x466 y343b w448 h5fd\"><div class=\"t m0 x47 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs25\"> </span></div></td><td class=\"c x467 y343b w37b h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _aa\"> </span>2.13<span class=\"_ _1\"></span>1<span class=\"fs25\"> </span></div></td><td class=\"c x468 y343b w378 h5fd\"><div class=\"t m0 x1f h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">(9)<span class=\"fs25\"> </span></div></td><td class=\"c x469 y343b w387 h5fd\"><div class=\"t m0 xb6 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">2.122<span class=\"fs25\"> </span></div></td></tr><tr><td class=\"c x273 y343c wb93 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Partners<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 wb94 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">SGR S.p.A.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>7.5 Partecipazi<span class=\"_ _0\"></span>oni: variazioni<span class=\"_ _0\"></span> annue<table class=\"s wb95 ha8b\" id=\"_698e9552-aa3d-41a8-94ef-2bb3ceccc8af\"><tr><td></td><td class=\"c x46a y343d w44f h5ff\"><div class=\"t m0 x2e h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3be y343d w450 h5ff\"><div class=\"t m0 x138 h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y343e w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343e w44f h140\"><div class=\"t m0 x11a h3b y81d ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td><td class=\"c x3be y343e w450 h140\"><div class=\"t m0 x12d h3b y81d ff3 fse fc0 sc0 ls0 ws0\">4.866<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y343f w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343f w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">500 </div></td><td class=\"c x3be y343f w450 h140\"><div class=\"t m0 x119 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x27f y3440 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3440 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3440 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3441 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">B.2 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3441 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3441 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3442 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.3 Rivalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3442 w44f h140\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">500<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3442 w450 h140\"><div class=\"t m0 x119 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3443 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td class=\"c x46a y3443 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3443 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3444 w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3444 w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">381 </div></td><td class=\"c x3be y3444 w450 h140\"><div class=\"t m0 x55 h7c y81d ff3 fse fc0 sc0 ls4b ws0\">43<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3445 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3445 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3445 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3446 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3446 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3446 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3447 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.3 Svalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3447 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3447 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x27f y3448 w44e h306\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre Vari<span class=\"_ _0\"></span>azioni </div></td><td class=\"c x46a y3448 w44f h306\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">381<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3448 w450 h306\"><div class=\"t m0 x55 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3449 w44e h140\"><div class=\"t m0 x67 h3 y843 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3449 w44f h140\"><div class=\"t m0 x11a h7c y843 ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">134</span><span class=\"ls0\"> </span></div></td><td class=\"c x3be y3449 w450 h140\"><div class=\"t m0 x12d h3b y843 ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y344a w44e h140\"><div class=\"t m0 x67 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _0\"></span> </div></td><td class=\"c x46a y344a w44f h140\"><div class=\"t m0 x100 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">269 </div></td><td class=\"c x3be y344a w450 h140\"><div class=\"t m0 x119 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">150 </div></td></tr><tr><td class=\"c x27f y344b w44e h2c5\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">F. Rettifiche totali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x3be y344b w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>7.6 Valutazioni e assunzioni significative per stabilire l\u2019esistenza di controllo congiunto o influenza notevole<span class=\"_ _324\"> </span>In <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span><span class=\"ff6\">Partecipazio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>joint <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>nture<span class=\"_ _1\"></span><span class=\"ff5\">, <span class=\"_ _3\"></span>l\u2019influenza<span class=\"_ _324\"> </span></span></span>notevole  \u00e8 <span class=\"_ _2c\"> </span>il  potere <span class=\"_ _2c\"> </span>di  partecipare  alla <span class=\"_ _2c\"> </span>determin<span class=\"_ _1\"></span>azione  delle <span class=\"_ _2c\"> </span>politiche  finanziarie  e <span class=\"_ _2c\"> </span>gestionali  della<span class=\"_ _324\"> </span>partecipata <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>averne <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto. <span class=\"_ _1\"></span>Lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS 28 <span class=\"_ _1\"></span>intr<span class=\"_ _1\"></span>oduce altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>presunzione<span class=\"_ _324\"> </span>relativa di <span class=\"_ _1\"></span>influenza not<span class=\"_ _1\"></span>evole ogniqualv<span class=\"_ _1\"></span>olta la <span class=\"_ _1\"></span>partecipante po<span class=\"_ _1\"></span>ssegga <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> dirett<span class=\"_ _1\"></span>amente o i<span class=\"_ _1\"></span>ndirettamente <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _324\"> </span></span>una <span class=\"_ _2\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritti <span class=\"_ _2\"></span>di voto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>20%. In <span class=\"_ _2\"></span>presenza di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>partecipazione <span class=\"_ _2\"></span>pari o <span class=\"_ _2\"></span>superiore<span class=\"_ _324\"> </span>al <span class=\"_ _3b\"> </span>20% <span class=\"_ _3b\"> </span>sar<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"></span>onere <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>partecipante <span class=\"_ _3b\"> </span>dimostrare <span class=\"_ _3b\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>influenza <span class=\"_ _3b\"> </span>notevole. <span class=\"_ _3f\"> </span>Di <span class=\"_ _3b\"> </span>contro,<span class=\"_ _324\"> </span>laddove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>risulti <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20%, <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>partecipante <span class=\"_ _3\"></span>dimos<span class=\"_ _3\"></span><span class=\"ff5\">trare <span class=\"_ _1\"></span>l\u2019esis<span class=\"_ _1\"></span>tenza <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span>influenza notevole.<span class=\"_ _324\"> </span>L\u2019esistenza  di <span class=\"_ _2c\"> </span>influenza  notevole <span class=\"_ _2c\"> </span>\u00e8  solitamente <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>gnalata  dal <span class=\"_ _2c\"> </span>verificarsi  di <span class=\"_ _2c\"> </span>una  o <span class=\"_ _2c\"> </span>pi\u00f9  delle <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>guenti<span class=\"_ _324\"> </span>circostanze:<span class=\"_ _324\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">la r<span class=\"_ _1\"></span>appresentanza nel consiglio di amminis<span class=\"_ _1\"></span>trazione, o nell\u2019organo equivalente, della partecipat<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>partecipazione <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>processo <span class=\"_ _2d\"> </span>decisionale, <span class=\"_ _3f\"> </span>inclusa <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>partecipazione <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>decisioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>merito <span class=\"_ _3f\"> </span>ai<span class=\"_ _324\"> </span></span></span>dividendi o ad altro tipo di dis<span class=\"_ _1\"></span>tribuzione degli utili;<span class=\"_ _324\"> </span>c)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff5\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _324\"> </span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>interscambio di personale dirigente; o<span class=\"_ _324\"> </span></span></span>e)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff2\">la messa a disposizione di informazioni tecniche essenzial<span class=\"_ _1\"></span>i.<span class=\"_ _324\"> </span></span></span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>Anthilia <span class=\"_ _3\"></span>Capi<span class=\"_ _1\"></span>tal <span class=\"_ _3\"></span>Management <span class=\"_ _29\"></span>SGR <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _3\"></span>(Anthilia), <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>Banco<span class=\"_ _324\"> </span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>numero <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>15% <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le s<span class=\"_ _1\"></span>ociale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati<span class=\"_ _324\"> </span>considerati  i  contenuti  (i)  degli  accor<span class=\"_ _1\"></span>di  d<span class=\"ff5\">i  par<span class=\"_ _1\"></span>tnership  (accordo  d\u2019i<span class=\"_ _1\"></span>nvestimento  e  accordo  qua<span class=\"_ _1\"></span>dro<span class=\"_ _324\"> </span></span>commerciale) sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _1\"></span>in data 4 <span class=\"_ _1\"></span>novembre <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tra Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _1\"></span>Anthilia e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sua contro<span class=\"_ _1\"></span>llante Anthilia<span class=\"_ _324\"> </span>Holding <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>(ii) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>pat<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>paras<span class=\"_ _1\"></span>ociale <span class=\"_ _29\"></span>sottoscritto <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>pari <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span><span class=\"ls49\">tra</span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Anthilia <span class=\"_ _29\"></span>Holding <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _324\"> </span>avente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>gov<span class=\"_ _1\"></span>erno <span class=\"_ _3\"></span>societario <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>SGR <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span>trasferimento della propria partecipazione. Dai complessivi contenuti di questi accordi \u00e8 <span class=\"_ _0\"></span>stata desunta la<span class=\"_ _324\"> </span>valenza <span class=\"_ _40\"> </span>strategica <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>relazione, <span class=\"_ _40\"> </span>qualificando <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>potere <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>partecipare <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>determinazione <span class=\"_ _40\"> </span>delle<span class=\"_ _324\"> </span>politiche <span class=\"_ _2\"></span>gestionali de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>partecipata come<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>influenza<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>not<span class=\"_ _1\"></span>evole <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>virt\u00f9, <span class=\"_ _2\"></span>in partico<span class=\"_ _0\"></span>lare, <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _2\"></span>processo<span class=\"_ _324\"> </span>decisionale attraverso la r<span class=\"_ _1\"></span>appresentanza nel Consig<span class=\"_ _1\"></span>lio di Amministrazione di A<span class=\"_ _1\"></span>nthilia.<span class=\"_ _324\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _324\"> </span>Impegni derivanti dagli ac<span class=\"_ _1\"></span>cordi con Anthilia sull\u2019asset management<span class=\"_ _324\"> </span>In esecuzione <span class=\"_ _0\"></span>dell\u2019Accordo di Investimento sottoscritto in data 4 <span class=\"_ _0\"></span>novembre 2021 tra Banc<span class=\"_ _0\"></span>o Desio, Anthilia<span class=\"_ _324\"> </span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>controllante <span class=\"_ _1\"></span>Anthilia <span class=\"_ _3\"></span>Holding <span class=\"_ _1\"></span>S.r.l<span class=\"_ _1\"></span>., <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>29 <span class=\"_ _1\"></span>giugno <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>scritto <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>liberato<span class=\"_ _324\"> </span>l\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>deliberato dalla <span class=\"_ _2\"></span>SG<span class=\"_ _1\"></span><span class=\"ff2\">R <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>servato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ttoscrizione <span class=\"_ _2\"></span>a Banco <span class=\"_ _2\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivi <span class=\"_ _0\"></span>Euro<span class=\"_ _324\"> </span></span>4,6 <span class=\"_ _3\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>circa. <span class=\"_ _3\"></span>Consegu<span class=\"_ _1\"></span>entemente <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _29\"></span>titolare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>partecipazione <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span>15% <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>SGR. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>confo<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _0\"></span>stabilito <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>predetto A<span class=\"_ _0\"></span>cc<span class=\"_ _1\"></span>ordo di <span class=\"_ _2\"></span>Investimento,<span class=\"_ _324\"> </span>contestualmente  all\u2019aumento  di  capitale  ri<span class=\"_ _1\"></span>servato,  la  SGR  ha  emesso  e  assegnato  a  Banco  Desio<span class=\"_ _324\"> </span>complessivi n. 1.354.144 <span class=\"_ _0\"></span>warrant (\u201cWarrant\u201d)<span class=\"ff2\">: a front<span class=\"_ _0\"></span>e della proficua <span class=\"_ _0\"></span>collaborazione tra le <span class=\"_ _0\"></span>Parti, dei <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span></span>finora <span class=\"_ _3d\"> </span>raggiunti <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>della <span class=\"_ _40\"> </span>volont\u00e0 <span class=\"_ _40\"> </span>condivisa <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>mantenere <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>nnovare <span class=\"_ _3d\"> </span>gli <span class=\"_ _40\"> </span>accordi <span class=\"_ _3d\"> </span>commerciali,<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _324\"> </span>proceduto <span class=\"_ _3\"></span>(nelle <span class=\"_ _29\"></span>more <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riguard<span class=\"_ _1\"></span>er\u00e0 <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Warrant <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ls16\">) <span class=\"_ _29\"></span></span><span class=\"ff5\">all\u2019estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>marzo<span class=\"_ _324\"> </span></span>2025 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>termine <span class=\"_ _1\"></span>per l\u2019<span class=\"_ _1\"></span>esercizio del <span class=\"_ _1\"></span>diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>opzione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sottoscrizione di <span class=\"_ _3\"></span><span class=\"ff2\">detti <span class=\"_ _1\"></span>Warrant <span class=\"_ _1\"></span>attuali. <span class=\"_ _1\"></span>Ad <span class=\"_ _1\"></span>esito<span class=\"_ _324\"> </span></span>dell\u2019eventuale <span class=\"_ _3f\"> </span>conversion<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>medesimi <span class=\"_ _2d\"> </span>Warrant, <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>potr\u00e0 <span class=\"_ _2d\"> </span>quindi <span class=\"_ _3f\"> </span>incrementare <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>propria<span class=\"_ _324\"> </span>partecipazione <span class=\"_ _29\"></span>attestando <span class=\"_ _29\"></span>cos\u00ec <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _29\"></span>investimento <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>30% <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span>capitale sociale della SGR<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>7.9 Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>rest<span class=\"_ _1\"></span>rizioni significative <span class=\"_ _2\"></span>(per esempio <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>strizioni legali, <span class=\"_ _2\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e normative) <span class=\"_ _2\"></span>alla capacit\u00e0<span class=\"_ _324\"> </span>della societ\u00e0 collegata <span class=\"_ _0\"></span>di trasferire fondi alla Capogruppo sotto forma <span class=\"_ _0\"></span>di dividendi, <span class=\"_ _0\"></span>di rimborsi di prestiti o<span class=\"_ _324\"> </span>anticipazioni concessi dalla <span class=\"_ _1\"></span>Capogruppo.<span class=\"_ _324\"> </span>7.10 Altre informazioni<span class=\"_ _324\"> </span>7.10.1 Il test di <span class=\"ff12\">impairment</span> delle<span class=\"_ _1\"></span> partecipazioni<span class=\"_ _324\"> </span>Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _324\"> </span>Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span>impairment effettuato sulle partecipazioni.<span class=\"_ _324\"> </span>Il  processo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span><span class=\"ff6\">impairment<span class=\"_ _1\"></span></span>  \u00e8 <span class=\"_ _3d\"> </span>finalizzato <span class=\"_ _3d\"> </span>a  verifi<span class=\"_ _1\"></span>care  che <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore <span class=\"_ _3d\"> </span>contabile  (<span class=\"_ _1\"></span><span class=\"ff6\">carry<span class=\"_ _1\"></span>ing  a<span class=\"_ _1\"></span>mount</span>)  d<span class=\"_ _1\"></span>elle<span class=\"_ _324\"> </span>partecipazioni <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3f\"> </span>superiore <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>relativo <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>recuperabile <span class=\"_ _2d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">recoverabl<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>amount</span>), <span class=\"_ _3f\"> </span>int<span class=\"_ _1\"></span>eso <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span>maggiore <span class=\"_ _29\"></span>fra <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>ritraibi<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>dall\u2019uso <span class=\"_ _3b\"></span>continuato <span class=\"_ _29\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">value <span class=\"_ _29\"></span>in <span class=\"_ _29\"> </span>us<span class=\"_ _1\"></span>e</span>, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>d\u2019us<span class=\"_ _1\"></span>o) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>possibile <span class=\"_ _29\"></span>prezzo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>cessione <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _1\"></span>(fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita, <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scambio) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>partecipazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span>stessa.<span class=\"_ _324\"> </span>Come illus<span class=\"_ _1\"></span>trato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>\u201cRis<span class=\"_ _1\"></span>chi e <span class=\"_ _1\"></span>incertezze <span class=\"_ _1\"></span>nell\u2019attuale <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d<span class=\"_ _324\"> </span></span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte g<span class=\"_ _1\"></span>enerale\u201d della \u201cParte A <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> Politiche<span class=\"_ _324\"> </span></span>contabili\u201d della <span class=\"_ _1\"></span>presente Nota Integrativa<span class=\"_ _1\"></span> (cui <span class=\"_ _1\"></span>si fa rimando), per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>predisposizione del pr<span class=\"_ _1\"></span>esente bilancio<span class=\"_ _324\"> </span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>all\u2019esecuzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _29\"></span>su <span class=\"_ _3\"></span>avviamenti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _29\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>delle<span class=\"_ _324\"> </span>previsioni <span class=\"_ _236\"> </span>economico<span class=\"_ _1\"></span>-finanziarie <span class=\"_ _236\"> </span>del <span class=\"_ _45\"> </span>Piano <span class=\"_ _236\"> </span>di <span class=\"_ _236\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _45\"> </span>20<span class=\"_ _0\"></span>24-2026 <span class=\"_ _45\"> </span>ap<span class=\"_ _0\"></span>provato <span class=\"_ _236\"> </span>dal <span class=\"_ _45\"> </span>Consiglio <span class=\"_ _236\"> </span>di<span class=\"_ _324\"> </span>Amministrazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Anthilia <span class=\"_ _0\"></span>Capital <span class=\"_ _0\"></span>Partners <span class=\"_ _0\"></span>SGR <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>data 14 <span class=\"_ _2\"></span>marzo <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _0\"></span>consuntivi <span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _2\"></span>nonch\u00e9<span class=\"_ _324\"> </span>delle pi\u00f9 recenti previsioni dispo<span class=\"_ _1\"></span>nibili circa lo scenario macroeconomico attes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _3\"></span>.<span class=\"_ _324\"> </span>In particolare, <span class=\"_ _1\"></span>ai s<span class=\"_ _1\"></span>ensi del citato <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>e in app<span class=\"_ _1\"></span>licazione della Policy <span class=\"_ _1\"></span>d\u2019impairment, il<span class=\"_ _1\"></span> valore <span class=\"_ _1\"></span>recuperabile<span class=\"_ _324\"> </span>delle <span class=\"_ _3b\"></span>partecipazioni <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>determinato, <span class=\"_ _3b\"> </span>laddove <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _3b\"> </span>disponibile <span class=\"_ _3b\"> </span>il <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _3b\"> </span>derivante <span class=\"_ _3b\"> </span>da<span class=\"_ _324\"> </span>transazioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span><span class=\"ff6\">target <span class=\"_ _2c\"> </span><span class=\"ff5\">oggetto <span class=\"_ _2d\"> </span>d\u2019impai<span class=\"_ _1\"></span>rment <span class=\"_ _2d\"> </span>o <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>mercato <span class=\"_ _2d\"> </span>riguardanti  </span>target<span class=\"_ _324\"> </span></span>similari, <span class=\"_ _3\"></span>facendo <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>d\u2019uso. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>IAS <span class=\"_ _1\"></span>36 <span class=\"_ _3\"></span>prevede <span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span>possibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>utilizzare <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _29\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>conosciuto <span class=\"_ _3b\"></span>nella <span class=\"_ _29\"></span>dottrina <span class=\"_ _29\"></span>come <span class=\"_ _3b\"></span>Discount<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>Cash <span class=\"_ _3b\"> </span>Flow. <span class=\"_ _29\"></span>Tale<span class=\"_ _324\"> </span>modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda tramite <span class=\"_ _0\"></span>la stima dei flussi di cassa (operativi)<span class=\"_ _324\"> </span>futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito<span class=\"_ _324\"> </span>in cui s\u2019ipotizza<span class=\"ff2\"> <span class=\"_ _1\"></span>saranno conseguiti.<span class=\"_ _324\"> </span></span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y<span class=\"_ _324\"> </span>(FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _324\"> </span>Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in<span class=\"_ _324\"> </span></span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel<span class=\"_ _324\"> </span>rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span></span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount<span class=\"_ _324\"> </span>Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span>prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe<span class=\"_ _324\"> </span>beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _324\"> </span>Si precisa, <span class=\"_ _2\"></span>ino<span class=\"_ _1\"></span>ltre, che <span class=\"_ _0\"></span>le metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esiti della procedura <span class=\"_ _0\"></span>di impairment <span class=\"_ _0\"></span>test delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _324\"> </span>intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d2\"> </span><span class=\"ff2\">Consiglio <span class=\"_ _d3\"> </span>di<span class=\"_ _324\"> </span></span>Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazione del bilancio<span class=\"_ _1\"></span><span class=\"ff2\"> cons<span class=\"_ _1\"></span>olidato.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>conseguentemente <span class=\"_ _29\"></span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>collegata <span class=\"_ _29\"></span>Anthilia <span class=\"_ _29\"></span>Capital <span class=\"_ _29\"></span>Partners <span class=\"_ _29\"></span>SGR<span class=\"_ _324\"> </span>S.p.A. base dei criteri e delle ass<span class=\"_ _1\"></span>unzioni di seguito illustrati.<span class=\"_ _324\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _324\"> </span></span></span>Per il <span class=\"_ _2\"></span>criterio di <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>ma de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _2\"></span>della Partecipazione si <span class=\"_ _0\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>ferimento al <span class=\"_ _2\"></span>cosiddetto valore<span class=\"_ _324\"> </span>d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\">) per le<span class=\"_ _1\"></span> banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari.<span class=\"_ _324\"> </span></span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _324\"> </span>Viene <span class=\"_ _3\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Piano <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span><span class=\"ff2 lsb\">2024<span class=\"ls0\">-2026 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>Anthili<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>Capital<span class=\"_ _324\"> </span></span></span>Partners <span class=\"_ _3b\"> </span>SGR, <span class=\"_ _3b\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>l\u2019ult<span class=\"_ _1\"></span>eriore <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tali <span class=\"_ _3b\"> </span>piani, <span class=\"_ _3b\"> </span>curato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Management <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>ed<span class=\"_ _324\"> </span>approvato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Consiglio <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Amministr<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>data <span class=\"_ _3f\"> </span>11 <span class=\"_ _3f\"> </span>febbrai<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span><span class=\"lsb\">2025</span>, <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>proiezioni <span class=\"_ _2d\"> </span>prudenti <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span>risultati <span class=\"_ _1\"></span>futuri fi<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>ricomprendere un<span class=\"_ _1\"></span> periodo <span class=\"_ _1\"></span>di pr<span class=\"_ _1\"></span>evis<span class=\"_ _1\"></span>ione esplicita <span class=\"_ _1\"></span>di 5 <span class=\"_ _1\"></span>anni, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ridurre le<span class=\"_ _1\"></span> disto<span class=\"_ _1\"></span>rsioni<span class=\"_ _324\"> </span>ricollegabili <span class=\"_ _1\"></span>all\u2019utilizzo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>solo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>orizzonte <span class=\"_ _1\"></span>temporale <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Piano <span class=\"_ _1\"></span>Industriale, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>u\u00f2 <span class=\"_ _1\"></span>risultar<span class=\"_ _1\"></span>e fo<span class=\"_ _1\"></span>rtemente<span class=\"_ _324\"> </span>condizionato <span class=\"_ _2d\"> </span>da <span class=\"_ _3f\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>situaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>sis<span class=\"_ _1\"></span>temica <span class=\"_ _3f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ermane <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essa <span class=\"_ _3f\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _2d\"> </span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dello<span class=\"_ _324\"> </span>scenario macro economico e di settore per i riflessi della crisi pandemica, o comunque<span class=\"_ _0\"></span> ricollegabili a<span class=\"_ _324\"> </span>eventi <span class=\"_ _2c\"> </span>str<span class=\"_ _1\"></span>aordinari  rispetto  ai <span class=\"_ _2c\"> </span>quali  sia <span class=\"_ _2c\"> </span>opportuno  effettuare  una <span class=\"_ _2c\"> </span>normalizzaz<span class=\"_ _1\"></span>ione  de<span class=\"_ _0\"></span>i  risultati  per<span class=\"_ _324\"> </span>permettere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>metter<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>fuoco <span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _3\"></span>correttamente <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ffettive <span class=\"_ _3\"></span>potenzia<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>medio/lungo <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _324\"> </span>Flussi finanziari<span class=\"_ _324\"> </span>Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">,<span class=\"_ _324\"> </span></span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante<span class=\"_ _324\"> </span></span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente<span class=\"_ _324\"> </span>complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss<span class=\"_ _324\"> </span>Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e<span class=\"_ _324\"> </span></span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _324\"> </span>aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Tasso di attualizzazione<span class=\"_ _324\"> </span>Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span>capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span>Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>futuri<span class=\"_ _324\"> </span>Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione<span class=\"_ _324\"> </span>a lungo termine.<span class=\"_ _324\"> </span>Terminal Value<span class=\"_ _324\"> </span>Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _324\"> </span>\u201crendita perpetua\u201d.<span class=\"_ _324\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _1\"></span><span class=\"ff2\">della <span class=\"_ _3\"></span>Partecipazione, <span class=\"_ _1\"></span>determinato, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _324\"> </span></span></span>alla <span class=\"_ _29\"></span>procedura <span class=\"_ _29\"></span>so<span class=\"_ _1\"></span>pra <span class=\"_ _29\"></span>delineata, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>d\u2019is<span class=\"_ _1\"></span>crizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>specifica Partecipazione, con l\u2019obiettiv<span class=\"_ _1\"></span>o esclusivo di verificare l\u2019eventuale perdita<span class=\"_ _1\"></span> di valore.<span class=\"_ _324\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _324\"> </span></span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.</span><table class=\"s wb96 ha8c\" id=\"_2f222295-92e1-4cb8-8676-1bea84d12a77\"><tr><td class=\"c x46c y344c w453 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Legal entity </div></td><td class=\"c x46d y344c w454 h5dc\"><div class=\"t m0 x67 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x46e y344c w455 h5dc\"><div class=\"t m0 x46 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x46f y344d wb97 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x470 y344c w3b2 h5dc\"><div class=\"t m0 x31 h3b yf53 ff2 fse fc0 sc0 ls121 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x471 y344c w430 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x472 y344c w457 h5dc\"><div class=\"t m0 x42 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x473 y344d wb98 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Ter 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x474 y344e wb99 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x475 y344e wb9a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y344f wb9b ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x476 y344f wb9c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Piano di attivit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x477 y3450 wb9d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier 1<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3451 wb9e ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Partners SGR S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x46d y3452 w454 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x478 y3451 wb9f ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2024<span class=\"ls0\">-2026 esteso<span class=\"_ _0\"></span> al<span class=\"_ _324\"> </span></span></div></td><td class=\"c x479 y3452 w456 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">4,50% </div></td><td class=\"c x470 y3452 w3b2 h602\"><div class=\"t m0 x4b h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x471 y3452 w430 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td class=\"c x472 y3452 w457 h602\"><div class=\"t m0 x67 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Risultati Nett<span class=\"_ _0\"></span>i </div></td><td class=\"c x47a y3453 wba0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">10,30%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wba1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(collegata)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x47b y3208 wba2 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2029 <span class=\"ls0\">(*)<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*<span class=\"ls0\">) Previsioni a 5 a<span class=\"_ _1\"></span>nni, approvate dal<span class=\"_ _1\"></span> Consiglio di Amministrazi<span class=\"_ _1\"></span>one in data 11 febbraio 2025, c<span class=\"_ _1\"></span>he sono state svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> da<span class=\"_ _1\"></span>l management<span class=\"_ _324\"> </span></span>di Banco <span class=\"_ _2\"></span>Des<span class=\"_ _1\"></span>io tenuto <span class=\"_ _0\"></span>conto del <span class=\"_ _0\"></span>Piano di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 2024-202<span class=\"_ _1\"></span>6 <span class=\"_ _0\"></span>approvato dal Consiglio di <span class=\"_ _0\"></span>Amministrazione della SGR <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>data 14 marzo 2024,<span class=\"_ _324\"> </span>dei risultat<span class=\"_ _1\"></span>i consuntivi 2024 no<span class=\"_ _1\"></span>nch\u00e9 del<span class=\"_ _1\"></span>le pi\u00f9 recenti p<span class=\"_ _1\"></span>revisioni disp<span class=\"_ _1\"></span>onibili circa lo scenario mac<span class=\"_ _1\"></span>roeconomico a<span class=\"_ _1\"></span>tteso al<span class=\"_ _1\"></span> 2029 (**) Per Anthilia SG<span class=\"_ _1\"></span>R \u00e8 stato consi<span class=\"_ _1\"></span>derato il c<span class=\"_ _1\"></span><span class=\"ff5\">ap<span class=\"_ _1\"></span>itale allocato ta<span class=\"_ _1\"></span>rget stimato considerando il<span class=\"_ _1\"></span> requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi<span class=\"_ _1\"></span>\u201d<span class=\"_ _324\"> </span></span>Dal <span class=\"_ _2d\"> </span>test <span class=\"_ _2c\"> </span>d\u2019impairment <span class=\"_ _2c\"> </span>svolto <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>emersa <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>ne<span class=\"_ _1\"></span>cessit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>effettuare <span class=\"_ _2d\"> </span>alcu<span class=\"_ _1\"></span>na <span class=\"_ _2d\"> </span>svalut<span class=\"_ _1\"></span>azione <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>la<span class=\"_ _324\"> </span>summenzionata partecipazio<span class=\"_ _1\"></span>ne.<span class=\"_ _324\"> </span>Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span>influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire<span class=\"_ _324\"> </span>modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali <span class=\"_ _2c\"> </span>assumption<span class=\"_ _324\"> </span>considerate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui <span class=\"_ _1\"></span>risultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare<span class=\"_ _324\"> </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _324\"> </span>c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0<span class=\"_ _324\"> </span></span></span>Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa<span class=\"_ _324\"> </span>la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress<span class=\"_ _324\"> </span></span></span>test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>impairment test<span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti<span class=\"_ _324\"> </span>di <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>necessari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>rende<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>partecipaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>scrizione<span class=\"_ _324\"> </span>in bilancio.<table class=\"s wba3 ha8d\" id=\"_5bf3a042-1079-4a50-80dc-9999035d8493\"><tr><td></td><td class=\"c x47d y3454 wba4 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> %<span class=\"_ _324\"> </span></div></td><td class=\"c x47e y3454 wba5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Incremento<span class=\"_ _0\"></span> in p.b. del<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3455 w45a h602\"><div class=\"t m0 x114 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Partecipazioni </div></td><td class=\"c x480 y3456 wba6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dei Risultat<span class=\"_ _0\"></span>i Netti<span class=\"_ _324\"> </span></div></td><td class=\"c x481 y3456 wba7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">tasso di attual<span class=\"_ _0\"></span>izzazione de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x482 y3457 wba8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _324\"> </span></div></td><td class=\"c x483 y3457 wba9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">flussi di cassa fu<span class=\"_ _0\"></span>turi (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3458 w45a h605\"><div class=\"t m0 x67 h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A. (collegat<span class=\"_ _0\"></span>a) </div></td><td class=\"c x484 y3458 w45b h605\"><div class=\"t m0 x2d h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x485 y3458 w45c h605\"><div class=\"t m0 x5a h3b y21f9 ff2 fse fc0 sc0 ls3f ws0\">387<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-687": {
   "value": "Sezione <span class=\"_ _d5\"> </span>7  - Partecipazioni<span class=\"_ _1\"></span>   -<span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce 70   ll saldo della voce si riferis<span class=\"_ _1\"></span>ce alla partecipazione in Anthilia Capital Manageme<span class=\"_ _1\"></span>nt SGR S.p.A..<span class=\"_ _324\"> </span>7.1 Partecipazi<span class=\"_ _0\"></span>oni: informazioni <span class=\"_ _0\"></span>sui rapporti par<span class=\"_ _0\"></span>tecipativi<table class=\"s wb56 ha87\" id=\"_706dbf9d-708f-47b7-8bd9-bfe7835afc3d\"><tr><td></td><td class=\"c x416 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x417 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x418 y3416 wb58 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Quota di<span class=\"_ _324\"> </span></div></td><td class=\"c x419 y3416 wb59 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Disponibilit\u00e0 di<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3417 w438 h5f9\"><div class=\"t m0 xdd h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x41a y3418 wb5a ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">legale<span class=\"_ _324\"> </span></div></td><td class=\"c x41b y3418 wb5b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">operativa</div></td><td class=\"c x41c y3419 wb5c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">partecipazione<span class=\"_ _324\"> </span></div></td><td class=\"c x41d y3419 wb5d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">voti<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x41e y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td><td class=\"c x41f y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y341b w438 h307\"><div class=\"t m0 xdd h3b y11d ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y341c w438 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x420 y341c w3ae h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x421 y341c w439 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x422 y341c w43a h5ce\"><div class=\"t m0 x2f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td><td class=\"c x423 y341c w43b h5ce\"><div class=\"t m0 x9 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td></tr></table>7.2 Partecipazi<span class=\"_ _0\"></span>oni significative<span class=\"_ _0\"></span>: valore di bilancio<span class=\"_ _0\"></span>, fair value e d<span class=\"_ _0\"></span>ividendi percepiti<table class=\"s wb5f ha88\" id=\"_04fce316-128f-4cc0-8eed-ff5785710e49\"><tr><td class=\"c x259 y341d w43d h5fb\"><div class=\"t m0 xdd h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x424 y341e wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x425 y341d w43f h5fb\"><div class=\"t m0 x2b h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Fair Value </div></td><td class=\"c x426 y341d w18a h5fb\"><div class=\"t m0 x67 h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _0\"></span> </div></td></tr><tr><td></td><td class=\"c x427 y341f wb61 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3420 w43d h5ce\"><div class=\"t m0 xdd h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3421 w43d h307\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x428 y3421 w43e h307\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">5.<span class=\"ls0\">1</span>34<span class=\"ls0\"> </span></div></td><td class=\"c x425 y3421 w43f h307\"><div class=\"t m0 x57 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3421 w18a h307\"><div class=\"t m0 x1d4 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">116<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3422 w43d h5ce\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x428 y3422 w43e h5ce\"><div class=\"t m0 x75 h7c y13cc ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">1<span class=\"ls5d\">34</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x425 y3422 w43f h5ce\"><div class=\"t m0 x57 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3422 w18a h5ce\"><div class=\"t m0 x1d4 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">116 </div></td></tr></table>7.3 Partecipazioni <span class=\"_ _0\"></span>significative: <span class=\"_ _0\"></span>informazioni contab<span class=\"_ _0\"></span>ili<table class=\"s wb62 ha89\" id=\"_d50d14e8-403e-44f4-ad69-8053b0f9a82e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3424 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3425 wb64 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche e<span class=\"_ _324\"> </span></div></td><td class=\"c x42c y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x42d y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)</div></td><td class=\"c x42e y3426 wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x42f y3425 wb67 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x430 y3427 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">riprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x431 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x432 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x433 y3428 wb6a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x434 y3427 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y3427 wb6b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">componenti</div></td><td class=\"c x436 y3428 wb6c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x437 y3429 wb6d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x438 y342a wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x439 y3429 wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43a y342a wb6f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43b y342a wb70 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x43c y342a wb71 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Ricavi</div></td><td class=\"c x43d y3429 wb72 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x430 y342a wb73 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">valore su<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x42e y3429 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x440 y342a wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y342a wb75 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">reddituali al</div></td><td class=\"c x441 y3429 wb76 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x442 y342b w449 h5fc\"><div class=\"t m0 xdd h266 y2148 ff3 fs25 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x443 y342c wb77 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x444 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x445 y342c wb79 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">non<span class=\"_ _324\"> </span></div></td><td class=\"c x446 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x447 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x448 y342d wb7a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">totali</div></td><td class=\"c x449 y342c wb7b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x44a y342d wb7c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al</div></td><td class=\"c x44b y342c wb7e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x44c y342d wb7f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _324\"> </span></div></td><td class=\"c x44d y342d wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x44e y342c wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x44f y342e wb82 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x450 y342e wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x451 y342e wb83 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td class=\"c x452 y342f wb84 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342f wb85 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">lordo delle<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342f wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x453 y342e wb86 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x454 y342f wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _324\"> </span></div></td><td class=\"c x455 y342f wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x456 y342e wb88 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">=<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3430 wb89 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td class=\"c x457 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x458 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte</div></td><td class=\"c x459 y3431 wb8a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x45a y3430 wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(2)</div></td><td class=\"c x45b y3431 wb8b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3432 wb8c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x44b y3433 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3434 wb8d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">B.  Imprese<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3435 wb8e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3436 wb8f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">a influenza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3437 wb90 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">notevole<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3439 wb91 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y343a wb92 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _324\"> </span></div></td><td class=\"c x45c y343b w441 h5fd\"><div class=\"t m0 x2a h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x45d y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span><span class=\"lsa\">8.409</span><span class=\"fs25\"> </span></div></td><td class=\"c x45e y343b w151 h5fd\"><div class=\"t m0 x3a h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">3.650<span class=\"fs25\"> </span></div></td><td class=\"c x45f y343b w442 h5fd\"><div class=\"t m0 x4d h31 y1e07 ff2 fsf fc0 sc0 lsa ws0\">1.782<span class=\"fs25 ls0\"> </span></div></td><td class=\"c x460 y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span>4.053<span class=\"fs25\"> </span></div></td><td class=\"c x461 y343b w443 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"></span>14.865<span class=\"fs25\"> </span></div></td><td class=\"c x462 y343b w444 h5fd\"><div class=\"t m0 x2b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x463 y343b w445 h5fd\"><div class=\"t m0 x2d h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x464 y343b w446 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span>3.214<span class=\"fs25\"> </span></div></td><td class=\"c x465 y343b w447 h5fd\"><div class=\"t m0 x3b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _17e\"> </span>2.131<span class=\"fs25\"> </span></div></td><td class=\"c x466 y343b w448 h5fd\"><div class=\"t m0 x47 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs25\"> </span></div></td><td class=\"c x467 y343b w37b h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _aa\"> </span>2.13<span class=\"_ _1\"></span>1<span class=\"fs25\"> </span></div></td><td class=\"c x468 y343b w378 h5fd\"><div class=\"t m0 x1f h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">(9)<span class=\"fs25\"> </span></div></td><td class=\"c x469 y343b w387 h5fd\"><div class=\"t m0 xb6 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">2.122<span class=\"fs25\"> </span></div></td></tr><tr><td class=\"c x273 y343c wb93 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Partners<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 wb94 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">SGR S.p.A.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>7.5 Partecipazi<span class=\"_ _0\"></span>oni: variazioni<span class=\"_ _0\"></span> annue<table class=\"s wb95 ha8b\" id=\"_698e9552-aa3d-41a8-94ef-2bb3ceccc8af\"><tr><td></td><td class=\"c x46a y343d w44f h5ff\"><div class=\"t m0 x2e h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3be y343d w450 h5ff\"><div class=\"t m0 x138 h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y343e w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343e w44f h140\"><div class=\"t m0 x11a h3b y81d ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td><td class=\"c x3be y343e w450 h140\"><div class=\"t m0 x12d h3b y81d ff3 fse fc0 sc0 ls0 ws0\">4.866<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y343f w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343f w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">500 </div></td><td class=\"c x3be y343f w450 h140\"><div class=\"t m0 x119 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x27f y3440 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3440 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3440 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3441 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">B.2 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3441 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3441 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3442 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.3 Rivalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3442 w44f h140\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">500<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3442 w450 h140\"><div class=\"t m0 x119 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3443 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td class=\"c x46a y3443 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3443 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3444 w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3444 w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">381 </div></td><td class=\"c x3be y3444 w450 h140\"><div class=\"t m0 x55 h7c y81d ff3 fse fc0 sc0 ls4b ws0\">43<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3445 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3445 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3445 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3446 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3446 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3446 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3447 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.3 Svalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3447 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3447 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x27f y3448 w44e h306\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre Vari<span class=\"_ _0\"></span>azioni </div></td><td class=\"c x46a y3448 w44f h306\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">381<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3448 w450 h306\"><div class=\"t m0 x55 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3449 w44e h140\"><div class=\"t m0 x67 h3 y843 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3449 w44f h140\"><div class=\"t m0 x11a h7c y843 ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">134</span><span class=\"ls0\"> </span></div></td><td class=\"c x3be y3449 w450 h140\"><div class=\"t m0 x12d h3b y843 ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y344a w44e h140\"><div class=\"t m0 x67 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _0\"></span> </div></td><td class=\"c x46a y344a w44f h140\"><div class=\"t m0 x100 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">269 </div></td><td class=\"c x3be y344a w450 h140\"><div class=\"t m0 x119 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">150 </div></td></tr><tr><td class=\"c x27f y344b w44e h2c5\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">F. Rettifiche totali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x3be y344b w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>7.6 Valutazioni e assunzioni significative per stabilire l\u2019esistenza di controllo congiunto o influenza notevole<span class=\"_ _324\"> </span>In <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span><span class=\"ff6\">Partecipazio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>joint <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>nture<span class=\"_ _1\"></span><span class=\"ff5\">, <span class=\"_ _3\"></span>l\u2019influenza<span class=\"_ _324\"> </span></span></span>notevole  \u00e8 <span class=\"_ _2c\"> </span>il  potere <span class=\"_ _2c\"> </span>di  partecipare  alla <span class=\"_ _2c\"> </span>determin<span class=\"_ _1\"></span>azione  delle <span class=\"_ _2c\"> </span>politiche  finanziarie  e <span class=\"_ _2c\"> </span>gestionali  della<span class=\"_ _324\"> </span>partecipata <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>averne <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto. <span class=\"_ _1\"></span>Lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS 28 <span class=\"_ _1\"></span>intr<span class=\"_ _1\"></span>oduce altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>presunzione<span class=\"_ _324\"> </span>relativa di <span class=\"_ _1\"></span>influenza not<span class=\"_ _1\"></span>evole ogniqualv<span class=\"_ _1\"></span>olta la <span class=\"_ _1\"></span>partecipante po<span class=\"_ _1\"></span>ssegga <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> dirett<span class=\"_ _1\"></span>amente o i<span class=\"_ _1\"></span>ndirettamente <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _324\"> </span></span>una <span class=\"_ _2\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritti <span class=\"_ _2\"></span>di voto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>20%. In <span class=\"_ _2\"></span>presenza di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>partecipazione <span class=\"_ _2\"></span>pari o <span class=\"_ _2\"></span>superiore<span class=\"_ _324\"> </span>al <span class=\"_ _3b\"> </span>20% <span class=\"_ _3b\"> </span>sar<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"></span>onere <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>partecipante <span class=\"_ _3b\"> </span>dimostrare <span class=\"_ _3b\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>influenza <span class=\"_ _3b\"> </span>notevole. <span class=\"_ _3f\"> </span>Di <span class=\"_ _3b\"> </span>contro,<span class=\"_ _324\"> </span>laddove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>risulti <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20%, <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>partecipante <span class=\"_ _3\"></span>dimos<span class=\"_ _3\"></span><span class=\"ff5\">trare <span class=\"_ _1\"></span>l\u2019esis<span class=\"_ _1\"></span>tenza <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span>influenza notevole.<span class=\"_ _324\"> </span>L\u2019esistenza  di <span class=\"_ _2c\"> </span>influenza  notevole <span class=\"_ _2c\"> </span>\u00e8  solitamente <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>gnalata  dal <span class=\"_ _2c\"> </span>verificarsi  di <span class=\"_ _2c\"> </span>una  o <span class=\"_ _2c\"> </span>pi\u00f9  delle <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>guenti<span class=\"_ _324\"> </span>circostanze:<span class=\"_ _324\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">la r<span class=\"_ _1\"></span>appresentanza nel consiglio di amminis<span class=\"_ _1\"></span>trazione, o nell\u2019organo equivalente, della partecipat<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>partecipazione <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>processo <span class=\"_ _2d\"> </span>decisionale, <span class=\"_ _3f\"> </span>inclusa <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>partecipazione <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>decisioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>merito <span class=\"_ _3f\"> </span>ai<span class=\"_ _324\"> </span></span></span>dividendi o ad altro tipo di dis<span class=\"_ _1\"></span>tribuzione degli utili;<span class=\"_ _324\"> </span>c)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff5\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _324\"> </span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>interscambio di personale dirigente; o<span class=\"_ _324\"> </span></span></span>e)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff2\">la messa a disposizione di informazioni tecniche essenzial<span class=\"_ _1\"></span>i.<span class=\"_ _324\"> </span></span></span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>Anthilia <span class=\"_ _3\"></span>Capi<span class=\"_ _1\"></span>tal <span class=\"_ _3\"></span>Management <span class=\"_ _29\"></span>SGR <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _3\"></span>(Anthilia), <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>Banco<span class=\"_ _324\"> </span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>numero <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>15% <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le s<span class=\"_ _1\"></span>ociale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati<span class=\"_ _324\"> </span>considerati  i  contenuti  (i)  degli  accor<span class=\"_ _1\"></span>di  d<span class=\"ff5\">i  par<span class=\"_ _1\"></span>tnership  (accordo  d\u2019i<span class=\"_ _1\"></span>nvestimento  e  accordo  qua<span class=\"_ _1\"></span>dro<span class=\"_ _324\"> </span></span>commerciale) sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _1\"></span>in data 4 <span class=\"_ _1\"></span>novembre <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tra Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _1\"></span>Anthilia e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sua contro<span class=\"_ _1\"></span>llante Anthilia<span class=\"_ _324\"> </span>Holding <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>(ii) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>pat<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>paras<span class=\"_ _1\"></span>ociale <span class=\"_ _29\"></span>sottoscritto <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>pari <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span><span class=\"ls49\">tra</span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Anthilia <span class=\"_ _29\"></span>Holding <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _324\"> </span>avente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>gov<span class=\"_ _1\"></span>erno <span class=\"_ _3\"></span>societario <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>SGR <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span>trasferimento della propria partecipazione. Dai complessivi contenuti di questi accordi \u00e8 <span class=\"_ _0\"></span>stata desunta la<span class=\"_ _324\"> </span>valenza <span class=\"_ _40\"> </span>strategica <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>relazione, <span class=\"_ _40\"> </span>qualificando <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>potere <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>partecipare <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>determinazione <span class=\"_ _40\"> </span>delle<span class=\"_ _324\"> </span>politiche <span class=\"_ _2\"></span>gestionali de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>partecipata come<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>influenza<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>not<span class=\"_ _1\"></span>evole <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>virt\u00f9, <span class=\"_ _2\"></span>in partico<span class=\"_ _0\"></span>lare, <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _2\"></span>processo<span class=\"_ _324\"> </span>decisionale attraverso la r<span class=\"_ _1\"></span>appresentanza nel Consig<span class=\"_ _1\"></span>lio di Amministrazione di A<span class=\"_ _1\"></span>nthilia.<span class=\"_ _324\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _324\"> </span>Impegni derivanti dagli ac<span class=\"_ _1\"></span>cordi con Anthilia sull\u2019asset management<span class=\"_ _324\"> </span>In esecuzione <span class=\"_ _0\"></span>dell\u2019Accordo di Investimento sottoscritto in data 4 <span class=\"_ _0\"></span>novembre 2021 tra Banc<span class=\"_ _0\"></span>o Desio, Anthilia<span class=\"_ _324\"> </span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>controllante <span class=\"_ _1\"></span>Anthilia <span class=\"_ _3\"></span>Holding <span class=\"_ _1\"></span>S.r.l<span class=\"_ _1\"></span>., <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>29 <span class=\"_ _1\"></span>giugno <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>scritto <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>liberato<span class=\"_ _324\"> </span>l\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>deliberato dalla <span class=\"_ _2\"></span>SG<span class=\"_ _1\"></span><span class=\"ff2\">R <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>servato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ttoscrizione <span class=\"_ _2\"></span>a Banco <span class=\"_ _2\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivi <span class=\"_ _0\"></span>Euro<span class=\"_ _324\"> </span></span>4,6 <span class=\"_ _3\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>circa. <span class=\"_ _3\"></span>Consegu<span class=\"_ _1\"></span>entemente <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _29\"></span>titolare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>partecipazione <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span>15% <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>SGR. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>confo<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _0\"></span>stabilito <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>predetto A<span class=\"_ _0\"></span>cc<span class=\"_ _1\"></span>ordo di <span class=\"_ _2\"></span>Investimento,<span class=\"_ _324\"> </span>contestualmente  all\u2019aumento  di  capitale  ri<span class=\"_ _1\"></span>servato,  la  SGR  ha  emesso  e  assegnato  a  Banco  Desio<span class=\"_ _324\"> </span>complessivi n. 1.354.144 <span class=\"_ _0\"></span>warrant (\u201cWarrant\u201d)<span class=\"ff2\">: a front<span class=\"_ _0\"></span>e della proficua <span class=\"_ _0\"></span>collaborazione tra le <span class=\"_ _0\"></span>Parti, dei <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span></span>finora <span class=\"_ _3d\"> </span>raggiunti <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>della <span class=\"_ _40\"> </span>volont\u00e0 <span class=\"_ _40\"> </span>condivisa <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>mantenere <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>nnovare <span class=\"_ _3d\"> </span>gli <span class=\"_ _40\"> </span>accordi <span class=\"_ _3d\"> </span>commerciali,<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _324\"> </span>proceduto <span class=\"_ _3\"></span>(nelle <span class=\"_ _29\"></span>more <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riguard<span class=\"_ _1\"></span>er\u00e0 <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Warrant <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ls16\">) <span class=\"_ _29\"></span></span><span class=\"ff5\">all\u2019estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>marzo<span class=\"_ _324\"> </span></span>2025 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>termine <span class=\"_ _1\"></span>per l\u2019<span class=\"_ _1\"></span>esercizio del <span class=\"_ _1\"></span>diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>opzione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sottoscrizione di <span class=\"_ _3\"></span><span class=\"ff2\">detti <span class=\"_ _1\"></span>Warrant <span class=\"_ _1\"></span>attuali. <span class=\"_ _1\"></span>Ad <span class=\"_ _1\"></span>esito<span class=\"_ _324\"> </span></span>dell\u2019eventuale <span class=\"_ _3f\"> </span>conversion<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>medesimi <span class=\"_ _2d\"> </span>Warrant, <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>potr\u00e0 <span class=\"_ _2d\"> </span>quindi <span class=\"_ _3f\"> </span>incrementare <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>propria<span class=\"_ _324\"> </span>partecipazione <span class=\"_ _29\"></span>attestando <span class=\"_ _29\"></span>cos\u00ec <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _29\"></span>investimento <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>30% <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span>capitale sociale della SGR<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>7.9 Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>rest<span class=\"_ _1\"></span>rizioni significative <span class=\"_ _2\"></span>(per esempio <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>strizioni legali, <span class=\"_ _2\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e normative) <span class=\"_ _2\"></span>alla capacit\u00e0<span class=\"_ _324\"> </span>della societ\u00e0 collegata <span class=\"_ _0\"></span>di trasferire fondi alla Capogruppo sotto forma <span class=\"_ _0\"></span>di dividendi, <span class=\"_ _0\"></span>di rimborsi di prestiti o<span class=\"_ _324\"> </span>anticipazioni concessi dalla <span class=\"_ _1\"></span>Capogruppo.<span class=\"_ _324\"> </span>7.10 Altre informazioni<span class=\"_ _324\"> </span>7.10.1 Il test di <span class=\"ff12\">impairment</span> delle<span class=\"_ _1\"></span> partecipazioni<span class=\"_ _324\"> </span>Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _324\"> </span>Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span>impairment effettuato sulle partecipazioni.<span class=\"_ _324\"> </span>Il  processo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span><span class=\"ff6\">impairment<span class=\"_ _1\"></span></span>  \u00e8 <span class=\"_ _3d\"> </span>finalizzato <span class=\"_ _3d\"> </span>a  verifi<span class=\"_ _1\"></span>care  che <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore <span class=\"_ _3d\"> </span>contabile  (<span class=\"_ _1\"></span><span class=\"ff6\">carry<span class=\"_ _1\"></span>ing  a<span class=\"_ _1\"></span>mount</span>)  d<span class=\"_ _1\"></span>elle<span class=\"_ _324\"> </span>partecipazioni <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3f\"> </span>superiore <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>relativo <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>recuperabile <span class=\"_ _2d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">recoverabl<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>amount</span>), <span class=\"_ _3f\"> </span>int<span class=\"_ _1\"></span>eso <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span>maggiore <span class=\"_ _29\"></span>fra <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>ritraibi<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>dall\u2019uso <span class=\"_ _3b\"></span>continuato <span class=\"_ _29\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">value <span class=\"_ _29\"></span>in <span class=\"_ _29\"> </span>us<span class=\"_ _1\"></span>e</span>, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>d\u2019us<span class=\"_ _1\"></span>o) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>possibile <span class=\"_ _29\"></span>prezzo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>cessione <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _1\"></span>(fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita, <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scambio) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>partecipazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span>stessa.<span class=\"_ _324\"> </span>Come illus<span class=\"_ _1\"></span>trato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>\u201cRis<span class=\"_ _1\"></span>chi e <span class=\"_ _1\"></span>incertezze <span class=\"_ _1\"></span>nell\u2019attuale <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d<span class=\"_ _324\"> </span></span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte g<span class=\"_ _1\"></span>enerale\u201d della \u201cParte A <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> Politiche<span class=\"_ _324\"> </span></span>contabili\u201d della <span class=\"_ _1\"></span>presente Nota Integrativa<span class=\"_ _1\"></span> (cui <span class=\"_ _1\"></span>si fa rimando), per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>predisposizione del pr<span class=\"_ _1\"></span>esente bilancio<span class=\"_ _324\"> </span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>all\u2019esecuzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _29\"></span>su <span class=\"_ _3\"></span>avviamenti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _29\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>delle<span class=\"_ _324\"> </span>previsioni <span class=\"_ _236\"> </span>economico<span class=\"_ _1\"></span>-finanziarie <span class=\"_ _236\"> </span>del <span class=\"_ _45\"> </span>Piano <span class=\"_ _236\"> </span>di <span class=\"_ _236\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _45\"> </span>20<span class=\"_ _0\"></span>24-2026 <span class=\"_ _45\"> </span>ap<span class=\"_ _0\"></span>provato <span class=\"_ _236\"> </span>dal <span class=\"_ _45\"> </span>Consiglio <span class=\"_ _236\"> </span>di<span class=\"_ _324\"> </span>Amministrazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Anthilia <span class=\"_ _0\"></span>Capital <span class=\"_ _0\"></span>Partners <span class=\"_ _0\"></span>SGR <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>data 14 <span class=\"_ _2\"></span>marzo <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _0\"></span>consuntivi <span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _2\"></span>nonch\u00e9<span class=\"_ _324\"> </span>delle pi\u00f9 recenti previsioni dispo<span class=\"_ _1\"></span>nibili circa lo scenario macroeconomico attes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _3\"></span>.<span class=\"_ _324\"> </span>In particolare, <span class=\"_ _1\"></span>ai s<span class=\"_ _1\"></span>ensi del citato <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>e in app<span class=\"_ _1\"></span>licazione della Policy <span class=\"_ _1\"></span>d\u2019impairment, il<span class=\"_ _1\"></span> valore <span class=\"_ _1\"></span>recuperabile<span class=\"_ _324\"> </span>delle <span class=\"_ _3b\"></span>partecipazioni <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>determinato, <span class=\"_ _3b\"> </span>laddove <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _3b\"> </span>disponibile <span class=\"_ _3b\"> </span>il <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _3b\"> </span>derivante <span class=\"_ _3b\"> </span>da<span class=\"_ _324\"> </span>transazioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span><span class=\"ff6\">target <span class=\"_ _2c\"> </span><span class=\"ff5\">oggetto <span class=\"_ _2d\"> </span>d\u2019impai<span class=\"_ _1\"></span>rment <span class=\"_ _2d\"> </span>o <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>mercato <span class=\"_ _2d\"> </span>riguardanti  </span>target<span class=\"_ _324\"> </span></span>similari, <span class=\"_ _3\"></span>facendo <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>d\u2019uso. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>IAS <span class=\"_ _1\"></span>36 <span class=\"_ _3\"></span>prevede <span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span>possibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>utilizzare <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _29\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>conosciuto <span class=\"_ _3b\"></span>nella <span class=\"_ _29\"></span>dottrina <span class=\"_ _29\"></span>come <span class=\"_ _3b\"></span>Discount<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>Cash <span class=\"_ _3b\"> </span>Flow. <span class=\"_ _29\"></span>Tale<span class=\"_ _324\"> </span>modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda tramite <span class=\"_ _0\"></span>la stima dei flussi di cassa (operativi)<span class=\"_ _324\"> </span>futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito<span class=\"_ _324\"> </span>in cui s\u2019ipotizza<span class=\"ff2\"> <span class=\"_ _1\"></span>saranno conseguiti.<span class=\"_ _324\"> </span></span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y<span class=\"_ _324\"> </span>(FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _324\"> </span>Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in<span class=\"_ _324\"> </span></span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel<span class=\"_ _324\"> </span>rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span></span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount<span class=\"_ _324\"> </span>Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span>prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe<span class=\"_ _324\"> </span>beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _324\"> </span>Si precisa, <span class=\"_ _2\"></span>ino<span class=\"_ _1\"></span>ltre, che <span class=\"_ _0\"></span>le metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esiti della procedura <span class=\"_ _0\"></span>di impairment <span class=\"_ _0\"></span>test delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _324\"> </span>intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d2\"> </span><span class=\"ff2\">Consiglio <span class=\"_ _d3\"> </span>di<span class=\"_ _324\"> </span></span>Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazione del bilancio<span class=\"_ _1\"></span><span class=\"ff2\"> cons<span class=\"_ _1\"></span>olidato.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>conseguentemente <span class=\"_ _29\"></span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>collegata <span class=\"_ _29\"></span>Anthilia <span class=\"_ _29\"></span>Capital <span class=\"_ _29\"></span>Partners <span class=\"_ _29\"></span>SGR<span class=\"_ _324\"> </span>S.p.A. base dei criteri e delle ass<span class=\"_ _1\"></span>unzioni di seguito illustrati.<span class=\"_ _324\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _324\"> </span></span></span>Per il <span class=\"_ _2\"></span>criterio di <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>ma de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _2\"></span>della Partecipazione si <span class=\"_ _0\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>ferimento al <span class=\"_ _2\"></span>cosiddetto valore<span class=\"_ _324\"> </span>d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\">) per le<span class=\"_ _1\"></span> banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari.<span class=\"_ _324\"> </span></span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _324\"> </span>Viene <span class=\"_ _3\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Piano <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span><span class=\"ff2 lsb\">2024<span class=\"ls0\">-2026 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>Anthili<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>Capital<span class=\"_ _324\"> </span></span></span>Partners <span class=\"_ _3b\"> </span>SGR, <span class=\"_ _3b\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>l\u2019ult<span class=\"_ _1\"></span>eriore <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tali <span class=\"_ _3b\"> </span>piani, <span class=\"_ _3b\"> </span>curato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Management <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>ed<span class=\"_ _324\"> </span>approvato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Consiglio <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Amministr<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>data <span class=\"_ _3f\"> </span>11 <span class=\"_ _3f\"> </span>febbrai<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span><span class=\"lsb\">2025</span>, <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>proiezioni <span class=\"_ _2d\"> </span>prudenti <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span>risultati <span class=\"_ _1\"></span>futuri fi<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>ricomprendere un<span class=\"_ _1\"></span> periodo <span class=\"_ _1\"></span>di pr<span class=\"_ _1\"></span>evis<span class=\"_ _1\"></span>ione esplicita <span class=\"_ _1\"></span>di 5 <span class=\"_ _1\"></span>anni, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ridurre le<span class=\"_ _1\"></span> disto<span class=\"_ _1\"></span>rsioni<span class=\"_ _324\"> </span>ricollegabili <span class=\"_ _1\"></span>all\u2019utilizzo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>solo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>orizzonte <span class=\"_ _1\"></span>temporale <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Piano <span class=\"_ _1\"></span>Industriale, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>u\u00f2 <span class=\"_ _1\"></span>risultar<span class=\"_ _1\"></span>e fo<span class=\"_ _1\"></span>rtemente<span class=\"_ _324\"> </span>condizionato <span class=\"_ _2d\"> </span>da <span class=\"_ _3f\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>situaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>sis<span class=\"_ _1\"></span>temica <span class=\"_ _3f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ermane <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essa <span class=\"_ _3f\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _2d\"> </span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dello<span class=\"_ _324\"> </span>scenario macro economico e di settore per i riflessi della crisi pandemica, o comunque<span class=\"_ _0\"></span> ricollegabili a<span class=\"_ _324\"> </span>eventi <span class=\"_ _2c\"> </span>str<span class=\"_ _1\"></span>aordinari  rispetto  ai <span class=\"_ _2c\"> </span>quali  sia <span class=\"_ _2c\"> </span>opportuno  effettuare  una <span class=\"_ _2c\"> </span>normalizzaz<span class=\"_ _1\"></span>ione  de<span class=\"_ _0\"></span>i  risultati  per<span class=\"_ _324\"> </span>permettere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>metter<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>fuoco <span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _3\"></span>correttamente <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ffettive <span class=\"_ _3\"></span>potenzia<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>medio/lungo <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _324\"> </span>Flussi finanziari<span class=\"_ _324\"> </span>Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">,<span class=\"_ _324\"> </span></span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante<span class=\"_ _324\"> </span></span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente<span class=\"_ _324\"> </span>complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss<span class=\"_ _324\"> </span>Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e<span class=\"_ _324\"> </span></span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _324\"> </span>aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Tasso di attualizzazione<span class=\"_ _324\"> </span>Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span>capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span>Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>futuri<span class=\"_ _324\"> </span>Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione<span class=\"_ _324\"> </span>a lungo termine.<span class=\"_ _324\"> </span>Terminal Value<span class=\"_ _324\"> </span>Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _324\"> </span>\u201crendita perpetua\u201d.<span class=\"_ _324\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _1\"></span><span class=\"ff2\">della <span class=\"_ _3\"></span>Partecipazione, <span class=\"_ _1\"></span>determinato, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _324\"> </span></span></span>alla <span class=\"_ _29\"></span>procedura <span class=\"_ _29\"></span>so<span class=\"_ _1\"></span>pra <span class=\"_ _29\"></span>delineata, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>d\u2019is<span class=\"_ _1\"></span>crizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>specifica Partecipazione, con l\u2019obiettiv<span class=\"_ _1\"></span>o esclusivo di verificare l\u2019eventuale perdita<span class=\"_ _1\"></span> di valore.<span class=\"_ _324\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _324\"> </span></span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.</span><table class=\"s wb96 ha8c\" id=\"_2f222295-92e1-4cb8-8676-1bea84d12a77\"><tr><td class=\"c x46c y344c w453 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Legal entity </div></td><td class=\"c x46d y344c w454 h5dc\"><div class=\"t m0 x67 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x46e y344c w455 h5dc\"><div class=\"t m0 x46 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x46f y344d wb97 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x470 y344c w3b2 h5dc\"><div class=\"t m0 x31 h3b yf53 ff2 fse fc0 sc0 ls121 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x471 y344c w430 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x472 y344c w457 h5dc\"><div class=\"t m0 x42 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x473 y344d wb98 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Ter 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x474 y344e wb99 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x475 y344e wb9a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y344f wb9b ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x476 y344f wb9c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Piano di attivit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x477 y3450 wb9d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier 1<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3451 wb9e ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Partners SGR S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x46d y3452 w454 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x478 y3451 wb9f ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2024<span class=\"ls0\">-2026 esteso<span class=\"_ _0\"></span> al<span class=\"_ _324\"> </span></span></div></td><td class=\"c x479 y3452 w456 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">4,50% </div></td><td class=\"c x470 y3452 w3b2 h602\"><div class=\"t m0 x4b h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x471 y3452 w430 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td class=\"c x472 y3452 w457 h602\"><div class=\"t m0 x67 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Risultati Nett<span class=\"_ _0\"></span>i </div></td><td class=\"c x47a y3453 wba0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">10,30%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wba1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(collegata)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x47b y3208 wba2 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2029 <span class=\"ls0\">(*)<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*<span class=\"ls0\">) Previsioni a 5 a<span class=\"_ _1\"></span>nni, approvate dal<span class=\"_ _1\"></span> Consiglio di Amministrazi<span class=\"_ _1\"></span>one in data 11 febbraio 2025, c<span class=\"_ _1\"></span>he sono state svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> da<span class=\"_ _1\"></span>l management<span class=\"_ _324\"> </span></span>di Banco <span class=\"_ _2\"></span>Des<span class=\"_ _1\"></span>io tenuto <span class=\"_ _0\"></span>conto del <span class=\"_ _0\"></span>Piano di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 2024-202<span class=\"_ _1\"></span>6 <span class=\"_ _0\"></span>approvato dal Consiglio di <span class=\"_ _0\"></span>Amministrazione della SGR <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>data 14 marzo 2024,<span class=\"_ _324\"> </span>dei risultat<span class=\"_ _1\"></span>i consuntivi 2024 no<span class=\"_ _1\"></span>nch\u00e9 del<span class=\"_ _1\"></span>le pi\u00f9 recenti p<span class=\"_ _1\"></span>revisioni disp<span class=\"_ _1\"></span>onibili circa lo scenario mac<span class=\"_ _1\"></span>roeconomico a<span class=\"_ _1\"></span>tteso al<span class=\"_ _1\"></span> 2029 (**) Per Anthilia SG<span class=\"_ _1\"></span>R \u00e8 stato consi<span class=\"_ _1\"></span>derato il c<span class=\"_ _1\"></span><span class=\"ff5\">ap<span class=\"_ _1\"></span>itale allocato ta<span class=\"_ _1\"></span>rget stimato considerando il<span class=\"_ _1\"></span> requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi<span class=\"_ _1\"></span>\u201d<span class=\"_ _324\"> </span></span>Dal <span class=\"_ _2d\"> </span>test <span class=\"_ _2c\"> </span>d\u2019impairment <span class=\"_ _2c\"> </span>svolto <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>emersa <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>ne<span class=\"_ _1\"></span>cessit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>effettuare <span class=\"_ _2d\"> </span>alcu<span class=\"_ _1\"></span>na <span class=\"_ _2d\"> </span>svalut<span class=\"_ _1\"></span>azione <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>la<span class=\"_ _324\"> </span>summenzionata partecipazio<span class=\"_ _1\"></span>ne.<span class=\"_ _324\"> </span>Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span>influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire<span class=\"_ _324\"> </span>modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali <span class=\"_ _2c\"> </span>assumption<span class=\"_ _324\"> </span>considerate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui <span class=\"_ _1\"></span>risultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare<span class=\"_ _324\"> </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _324\"> </span>c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0<span class=\"_ _324\"> </span></span></span>Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa<span class=\"_ _324\"> </span>la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress<span class=\"_ _324\"> </span></span></span>test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>impairment test<span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti<span class=\"_ _324\"> </span>di <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>necessari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>rende<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>partecipaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>scrizione<span class=\"_ _324\"> </span>in bilancio.<table class=\"s wba3 ha8d\" id=\"_5bf3a042-1079-4a50-80dc-9999035d8493\"><tr><td></td><td class=\"c x47d y3454 wba4 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> %<span class=\"_ _324\"> </span></div></td><td class=\"c x47e y3454 wba5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Incremento<span class=\"_ _0\"></span> in p.b. del<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3455 w45a h602\"><div class=\"t m0 x114 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Partecipazioni </div></td><td class=\"c x480 y3456 wba6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dei Risultat<span class=\"_ _0\"></span>i Netti<span class=\"_ _324\"> </span></div></td><td class=\"c x481 y3456 wba7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">tasso di attual<span class=\"_ _0\"></span>izzazione de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x482 y3457 wba8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _324\"> </span></div></td><td class=\"c x483 y3457 wba9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">flussi di cassa fu<span class=\"_ _0\"></span>turi (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3458 w45a h605\"><div class=\"t m0 x67 h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A. (collegat<span class=\"_ _0\"></span>a) </div></td><td class=\"c x484 y3458 w45b h605\"><div class=\"t m0 x2d h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x485 y3458 w45c h605\"><div class=\"t m0 x5a h3b y21f9 ff2 fse fc0 sc0 ls3f ws0\">387<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "Sezione <span class=\"_ _d5\"> </span>7  - Partecipazioni<span class=\"_ _1\"></span>   -<span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce 70   ll saldo della voce si riferis<span class=\"_ _1\"></span>ce alla partecipazione in Anthilia Capital Manageme<span class=\"_ _1\"></span>nt SGR S.p.A..<span class=\"_ _324\"> </span>7.1 Partecipazi<span class=\"_ _0\"></span>oni: informazioni <span class=\"_ _0\"></span>sui rapporti par<span class=\"_ _0\"></span>tecipativi<table class=\"s wb56 ha87\" id=\"_706dbf9d-708f-47b7-8bd9-bfe7835afc3d\"><tr><td></td><td class=\"c x416 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x417 y3415 wb57 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Sede<span class=\"_ _324\"> </span></div></td><td class=\"c x418 y3416 wb58 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Quota di<span class=\"_ _324\"> </span></div></td><td class=\"c x419 y3416 wb59 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Disponibilit\u00e0 di<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3417 w438 h5f9\"><div class=\"t m0 xdd h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x41a y3418 wb5a ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">legale<span class=\"_ _324\"> </span></div></td><td class=\"c x41b y3418 wb5b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">operativa</div></td><td class=\"c x41c y3419 wb5c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">partecipazione<span class=\"_ _324\"> </span></div></td><td class=\"c x41d y3419 wb5d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">voti<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x41e y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td><td class=\"c x41f y341a wb5e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y341b w438 h307\"><div class=\"t m0 xdd h3b y11d ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y341c w438 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x420 y341c w3ae h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x421 y341c w439 h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Milano </div></td><td class=\"c x422 y341c w43a h5ce\"><div class=\"t m0 x2f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td><td class=\"c x423 y341c w43b h5ce\"><div class=\"t m0 x9 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">15,000 </div></td></tr></table>7.2 Partecipazi<span class=\"_ _0\"></span>oni significative<span class=\"_ _0\"></span>: valore di bilancio<span class=\"_ _0\"></span>, fair value e d<span class=\"_ _0\"></span>ividendi percepiti<table class=\"s wb5f ha88\" id=\"_04fce316-128f-4cc0-8eed-ff5785710e49\"><tr><td class=\"c x259 y341d w43d h5fb\"><div class=\"t m0 xdd h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x424 y341e wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x425 y341d w43f h5fb\"><div class=\"t m0 x2b h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Fair Value </div></td><td class=\"c x426 y341d w18a h5fb\"><div class=\"t m0 x67 h7c y1e8d ff3 fse fc0 sc0 ls0 ws0\">Dividendi percepiti<span class=\"_ _0\"></span> </div></td></tr><tr><td></td><td class=\"c x427 y341f wb61 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3420 w43d h5ce\"><div class=\"t m0 xdd h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">B.  Imprese sott<span class=\"_ _0\"></span>oposte ad influe<span class=\"_ _0\"></span>nza notevole<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3421 w43d h307\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A.<span class=\"ff3\"> </span></div></td><td class=\"c x428 y3421 w43e h307\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">5.<span class=\"ls0\">1</span>34<span class=\"ls0\"> </span></div></td><td class=\"c x425 y3421 w43f h307\"><div class=\"t m0 x57 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3421 w18a h307\"><div class=\"t m0 x1d4 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">116<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3422 w43d h5ce\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x428 y3422 w43e h5ce\"><div class=\"t m0 x75 h7c y13cc ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">1<span class=\"ls5d\">34</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x425 y3422 w43f h5ce\"><div class=\"t m0 x57 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3422 w18a h5ce\"><div class=\"t m0 x1d4 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">116 </div></td></tr></table>7.3 Partecipazioni <span class=\"_ _0\"></span>significative: <span class=\"_ _0\"></span>informazioni contab<span class=\"_ _0\"></span>ili<table class=\"s wb62 ha89\" id=\"_d50d14e8-403e-44f4-ad69-8053b0f9a82e\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3424 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3425 wb64 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche e<span class=\"_ _324\"> </span></div></td><td class=\"c x42c y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x42d y3425 wb65 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile (perdita)</div></td><td class=\"c x42e y3426 wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x42f y3425 wb67 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x430 y3427 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">riprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x431 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x432 y3427 wb69 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">della</div></td><td class=\"c x433 y3428 wb6a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dei gruppi<span class=\"_ _324\"> </span></div></td><td class=\"c x434 y3427 wb63 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Utile<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y3427 wb6b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">componenti</div></td><td class=\"c x436 y3428 wb6c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Redditivit\u00e0<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x437 y3429 wb6d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Cassa e<span class=\"_ _324\"> </span></div></td><td class=\"c x438 y342a wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x439 y3429 wb6e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43a y342a wb6f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43b y342a wb70 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Passivit\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x43c y342a wb71 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Ricavi</div></td><td class=\"c x43d y3429 wb72 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Margine<span class=\"_ _324\"> </span></div></td><td class=\"c x430 y342a wb73 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">valore su<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342a wb74 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">operativit\u00e0</div></td><td class=\"c x42e y3429 wb68 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x440 y342a wb66 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(perdita)<span class=\"_ _324\"> </span></div></td><td class=\"c x435 y342a wb75 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">reddituali al</div></td><td class=\"c x441 y3429 wb76 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x442 y342b w449 h5fc\"><div class=\"t m0 xdd h266 y2148 ff3 fs25 fc0 sc0 ls0 ws0\">Denominazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x443 y342c wb77 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">disponibilit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x444 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie</div></td><td class=\"c x445 y342c wb79 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">non<span class=\"_ _324\"> </span></div></td><td class=\"c x446 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x447 y342d wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x448 y342d wb7a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">totali</div></td><td class=\"c x449 y342c wb7b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x44a y342d wb7c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342d wb7d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">corrente al</div></td><td class=\"c x44b y342c wb7e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">in via di<span class=\"_ _324\"> </span></div></td><td class=\"c x44c y342d wb7f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">d'esercizio<span class=\"_ _324\"> </span></div></td><td class=\"c x44d y342d wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x44e y342c wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x44f y342e wb82 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">liquide<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x450 y342e wb78 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x451 y342e wb83 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">interesse<span class=\"_ _324\"> </span></div></td><td class=\"c x452 y342f wb84 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">materiali e<span class=\"_ _324\"> </span></div></td><td class=\"c x43e y342f wb85 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">lordo delle<span class=\"_ _324\"> </span></div></td><td class=\"c x43f y342f wb80 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netto delle</div></td><td class=\"c x453 y342e wb86 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td class=\"c x454 y342f wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _324\"> </span></div></td><td class=\"c x455 y342f wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x456 y342e wb88 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">=<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42b y3430 wb89 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _324\"> </span></div></td><td class=\"c x457 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td class=\"c x458 y3430 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte</div></td><td class=\"c x459 y3431 wb8a ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">al netto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x45a y3430 wb81 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(2)</div></td><td class=\"c x45b y3431 wb8b ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">(1) + (2)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x42a y3432 wb8c ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">delle<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x44b y3433 wb87 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">imposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3434 wb8d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">B.  Imprese<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3435 wb8e ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3436 wb8f ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">a influenza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3437 wb90 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">notevole<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3439 wb91 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Anthilia<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y343a wb92 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _324\"> </span></div></td><td class=\"c x45c y343b w441 h5fd\"><div class=\"t m0 x2a h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x45d y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span><span class=\"lsa\">8.409</span><span class=\"fs25\"> </span></div></td><td class=\"c x45e y343b w151 h5fd\"><div class=\"t m0 x3a h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">3.650<span class=\"fs25\"> </span></div></td><td class=\"c x45f y343b w442 h5fd\"><div class=\"t m0 x4d h31 y1e07 ff2 fsf fc0 sc0 lsa ws0\">1.782<span class=\"fs25 ls0\"> </span></div></td><td class=\"c x460 y343b w34d h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _181\"> </span>4.053<span class=\"fs25\"> </span></div></td><td class=\"c x461 y343b w443 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"></span>14.865<span class=\"fs25\"> </span></div></td><td class=\"c x462 y343b w444 h5fd\"><div class=\"t m0 x2b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x463 y343b w445 h5fd\"><div class=\"t m0 x2d h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">X<span class=\"fs25\"> </span></div></td><td class=\"c x464 y343b w446 h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span>3.214<span class=\"fs25\"> </span></div></td><td class=\"c x465 y343b w447 h5fd\"><div class=\"t m0 x3b h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _17e\"> </span>2.131<span class=\"fs25\"> </span></div></td><td class=\"c x466 y343b w448 h5fd\"><div class=\"t m0 x47 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs25\"> </span></div></td><td class=\"c x467 y343b w37b h5fd\"><div class=\"t m0 xdd h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"_ _aa\"> </span>2.13<span class=\"_ _1\"></span>1<span class=\"fs25\"> </span></div></td><td class=\"c x468 y343b w378 h5fd\"><div class=\"t m0 x1f h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">(9)<span class=\"fs25\"> </span></div></td><td class=\"c x469 y343b w387 h5fd\"><div class=\"t m0 xb6 h31 y1e07 ff2 fsf fc0 sc0 ls0 ws0\">2.122<span class=\"fs25\"> </span></div></td></tr><tr><td class=\"c x273 y343c wb93 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Partners<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3208 wb94 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">SGR S.p.A.<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>7.5 Partecipazi<span class=\"_ _0\"></span>oni: variazioni<span class=\"_ _0\"></span> annue<table class=\"s wb95 ha8b\" id=\"_698e9552-aa3d-41a8-94ef-2bb3ceccc8af\"><tr><td></td><td class=\"c x46a y343d w44f h5ff\"><div class=\"t m0 x2e h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3be y343d w450 h5ff\"><div class=\"t m0 x138 h3 y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y343e w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze iniziali<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343e w44f h140\"><div class=\"t m0 x11a h3b y81d ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td><td class=\"c x3be y343e w450 h140\"><div class=\"t m0 x12d h3b y81d ff3 fse fc0 sc0 ls0 ws0\">4.866<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y343f w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y343f w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">500 </div></td><td class=\"c x3be y343f w450 h140\"><div class=\"t m0 x119 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x27f y3440 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3440 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3440 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3441 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">B.2 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3441 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3441 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3442 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.3 Rivalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3442 w44f h140\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">500<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3442 w450 h140\"><div class=\"t m0 x119 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3443 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td class=\"c x46a y3443 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3443 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3444 w44e h140\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3444 w44f h140\"><div class=\"t m0 x100 h7c y81d ff3 fse fc0 sc0 ls0 ws0\">381 </div></td><td class=\"c x3be y3444 w450 h140\"><div class=\"t m0 x55 h7c y81d ff3 fse fc0 sc0 ls4b ws0\">43<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3445 w44e h140\"><div class=\"t m0 x3a h3 y843 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3445 w44f h140\"><div class=\"t m0 x18 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3445 w450 h140\"><div class=\"t m0 x49 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3446 w44e h2c5\"><div class=\"t m0 x3a h3 y81d ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore<span class=\"fs0\"> </span></div></td><td class=\"c x46a y3446 w44f h2c5\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3446 w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3447 w44e h140\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.3 Svalutaz<span class=\"_ _0\"></span>ioni </div></td><td class=\"c x46a y3447 w44f h140\"><div class=\"t m0 x18 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3be y3447 w450 h140\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x27f y3448 w44e h306\"><div class=\"t m0 x3a h3b y81d ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre Vari<span class=\"_ _0\"></span>azioni </div></td><td class=\"c x46a y3448 w44f h306\"><div class=\"t m0 x100 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">381<span class=\"ls0\"> </span></div></td><td class=\"c x3be y3448 w450 h306\"><div class=\"t m0 x55 h3b y81d ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ff3 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3449 w44e h140\"><div class=\"t m0 x67 h3 y843 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x46a y3449 w44f h140\"><div class=\"t m0 x11a h7c y843 ff3 fse fc0 sc0 ls4b ws0\">5.<span class=\"ls0\">134</span><span class=\"ls0\"> </span></div></td><td class=\"c x3be y3449 w450 h140\"><div class=\"t m0 x12d h3b y843 ff3 fse fc0 sc0 ls0 ws0\">5.015<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y344a w44e h140\"><div class=\"t m0 x67 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">E. Rivalutazioni totali<span class=\"_ _0\"></span> </div></td><td class=\"c x46a y344a w44f h140\"><div class=\"t m0 x100 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">269 </div></td><td class=\"c x3be y344a w450 h140\"><div class=\"t m0 x119 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">150 </div></td></tr><tr><td class=\"c x27f y344b w44e h2c5\"><div class=\"t m0 x67 h3 y81d ff3 fse fc0 sc0 ls0 ws0\">F. Rettifiche totali<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x3be y344b w450 h2c5\"><div class=\"t m0 x49 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>7.6 Valutazioni e assunzioni significative per stabilire l\u2019esistenza di controllo congiunto o influenza notevole<span class=\"_ _324\"> </span>In <span class=\"_ _3\"></span>conformit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>IAS <span class=\"_ _3\"></span>28 <span class=\"_ _3\"></span><span class=\"ff6\">Partecipazio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>joint <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>nture<span class=\"_ _1\"></span><span class=\"ff5\">, <span class=\"_ _3\"></span>l\u2019influenza<span class=\"_ _324\"> </span></span></span>notevole  \u00e8 <span class=\"_ _2c\"> </span>il  potere <span class=\"_ _2c\"> </span>di  partecipare  alla <span class=\"_ _2c\"> </span>determin<span class=\"_ _1\"></span>azione  delle <span class=\"_ _2c\"> </span>politiche  finanziarie  e <span class=\"_ _2c\"> </span>gestionali  della<span class=\"_ _324\"> </span>partecipata <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>averne <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>congiunto. <span class=\"_ _1\"></span>Lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS 28 <span class=\"_ _1\"></span>intr<span class=\"_ _1\"></span>oduce altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>presunzione<span class=\"_ _324\"> </span>relativa di <span class=\"_ _1\"></span>influenza not<span class=\"_ _1\"></span>evole ogniqualv<span class=\"_ _1\"></span>olta la <span class=\"_ _1\"></span>partecipante po<span class=\"_ _1\"></span>ssegga <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> dirett<span class=\"_ _1\"></span>amente o i<span class=\"_ _1\"></span>ndirettamente <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _324\"> </span></span>una <span class=\"_ _2\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritti <span class=\"_ _2\"></span>di voto <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>20%. In <span class=\"_ _2\"></span>presenza di <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>partecipazione <span class=\"_ _2\"></span>pari o <span class=\"_ _2\"></span>superiore<span class=\"_ _324\"> </span>al <span class=\"_ _3b\"> </span>20% <span class=\"_ _3b\"> </span>sar<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"></span>onere <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>partecipante <span class=\"_ _3b\"> </span>dimostrare <span class=\"_ _3b\"> </span>l\u2019eventuale <span class=\"_ _3b\"> </span>assenza <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>influenza <span class=\"_ _3b\"> </span>notevole. <span class=\"_ _3f\"> </span>Di <span class=\"_ _3b\"> </span>contro,<span class=\"_ _324\"> </span>laddove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>risulti <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20%, <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>partecipante <span class=\"_ _3\"></span>dimos<span class=\"_ _3\"></span><span class=\"ff5\">trare <span class=\"_ _1\"></span>l\u2019esis<span class=\"_ _1\"></span>tenza <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span>influenza notevole.<span class=\"_ _324\"> </span>L\u2019esistenza  di <span class=\"_ _2c\"> </span>influenza  notevole <span class=\"_ _2c\"> </span>\u00e8  solitamente <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>gnalata  dal <span class=\"_ _2c\"> </span>verificarsi  di <span class=\"_ _2c\"> </span>una  o <span class=\"_ _2c\"> </span>pi\u00f9  delle <span class=\"_ _2c\"> </span>se<span class=\"_ _1\"></span>guenti<span class=\"_ _324\"> </span>circostanze:<span class=\"_ _324\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">la r<span class=\"_ _1\"></span>appresentanza nel consiglio di amminis<span class=\"_ _1\"></span>trazione, o nell\u2019organo equivalente, della partecipat<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>partecipazione <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>processo <span class=\"_ _2d\"> </span>decisionale, <span class=\"_ _3f\"> </span>inclusa <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>partecipazione <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>decisioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>merito <span class=\"_ _3f\"> </span>ai<span class=\"_ _324\"> </span></span></span>dividendi o ad altro tipo di dis<span class=\"_ _1\"></span>tribuzione degli utili;<span class=\"_ _324\"> </span>c)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff5\">la presenza di operazioni rilevanti tra l\u2019entit\u00e0 e la partecipata;<span class=\"_ _324\"> </span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _169\"> </span><span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>interscambio di personale dirigente; o<span class=\"_ _324\"> </span></span></span>e)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff2\">la messa a disposizione di informazioni tecniche essenzial<span class=\"_ _1\"></span>i.<span class=\"_ _324\"> </span></span></span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>Anthilia <span class=\"_ _3\"></span>Capi<span class=\"_ _1\"></span>tal <span class=\"_ _3\"></span>Management <span class=\"_ _29\"></span>SGR <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _3\"></span>(Anthilia), <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>Banco<span class=\"_ _324\"> </span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>numero <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azioni <span class=\"_ _1\"></span>ordinarie <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>15% <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le s<span class=\"_ _1\"></span>ociale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati<span class=\"_ _324\"> </span>considerati  i  contenuti  (i)  degli  accor<span class=\"_ _1\"></span>di  d<span class=\"ff5\">i  par<span class=\"_ _1\"></span>tnership  (accordo  d\u2019i<span class=\"_ _1\"></span>nvestimento  e  accordo  qua<span class=\"_ _1\"></span>dro<span class=\"_ _324\"> </span></span>commerciale) sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _1\"></span>in data 4 <span class=\"_ _1\"></span>novembre <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tra Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _1\"></span>Anthilia e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sua contro<span class=\"_ _1\"></span>llante Anthilia<span class=\"_ _324\"> </span>Holding <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>(ii) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>pat<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>paras<span class=\"_ _1\"></span>ociale <span class=\"_ _29\"></span>sottoscritto <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>pari <span class=\"_ _3\"></span>data <span class=\"_ _29\"></span><span class=\"ls49\">tra</span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Anthilia <span class=\"_ _29\"></span>Holding <span class=\"_ _3\"></span>S.r.l.<span class=\"_ _324\"> </span>avente <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>oggetto <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>gov<span class=\"_ _1\"></span>erno <span class=\"_ _3\"></span>societario <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>SGR <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span>trasferimento della propria partecipazione. Dai complessivi contenuti di questi accordi \u00e8 <span class=\"_ _0\"></span>stata desunta la<span class=\"_ _324\"> </span>valenza <span class=\"_ _40\"> </span>strategica <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>relazione, <span class=\"_ _40\"> </span>qualificando <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>potere <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>partecipare <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>determinazione <span class=\"_ _40\"> </span>delle<span class=\"_ _324\"> </span>politiche <span class=\"_ _2\"></span>gestionali de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>partecipata come<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>influenza<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>not<span class=\"_ _1\"></span>evole <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>virt\u00f9, <span class=\"_ _2\"></span>in partico<span class=\"_ _0\"></span>lare, <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _2\"></span>processo<span class=\"_ _324\"> </span>decisionale attraverso la r<span class=\"_ _1\"></span>appresentanza nel Consig<span class=\"_ _1\"></span>lio di Amministrazione di A<span class=\"_ _1\"></span>nthilia.<span class=\"_ _324\"> </span>7.8 Impegni riferiti a partecipazioni in societ\u00e0 sottoposte ad influenza notevole<span class=\"_ _324\"> </span>Impegni derivanti dagli ac<span class=\"_ _1\"></span>cordi con Anthilia sull\u2019asset management<span class=\"_ _324\"> </span>In esecuzione <span class=\"_ _0\"></span>dell\u2019Accordo di Investimento sottoscritto in data 4 <span class=\"_ _0\"></span>novembre 2021 tra Banc<span class=\"_ _0\"></span>o Desio, Anthilia<span class=\"_ _324\"> </span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>sua <span class=\"_ _3\"></span>controllante <span class=\"_ _1\"></span>Anthilia <span class=\"_ _3\"></span>Holding <span class=\"_ _1\"></span>S.r.l<span class=\"_ _1\"></span>., <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>29 <span class=\"_ _1\"></span>giugno <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>scritto <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>liberato<span class=\"_ _324\"> </span>l\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>deliberato dalla <span class=\"_ _2\"></span>SG<span class=\"_ _1\"></span><span class=\"ff2\">R <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>servato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ttoscrizione <span class=\"_ _2\"></span>a Banco <span class=\"_ _2\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>compl<span class=\"_ _1\"></span>essivi <span class=\"_ _0\"></span>Euro<span class=\"_ _324\"> </span></span>4,6 <span class=\"_ _3\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>circa. <span class=\"_ _3\"></span>Consegu<span class=\"_ _1\"></span>entemente <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _29\"></span>titolare <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>partecipazione <span class=\"_ _3\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span>15% <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>SGR. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>confo<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _0\"></span>stabilito <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>predetto A<span class=\"_ _0\"></span>cc<span class=\"_ _1\"></span>ordo di <span class=\"_ _2\"></span>Investimento,<span class=\"_ _324\"> </span>contestualmente  all\u2019aumento  di  capitale  ri<span class=\"_ _1\"></span>servato,  la  SGR  ha  emesso  e  assegnato  a  Banco  Desio<span class=\"_ _324\"> </span>complessivi n. 1.354.144 <span class=\"_ _0\"></span>warrant (\u201cWarrant\u201d)<span class=\"ff2\">: a front<span class=\"_ _0\"></span>e della proficua <span class=\"_ _0\"></span>collaborazione tra le <span class=\"_ _0\"></span>Parti, dei <span class=\"_ _0\"></span>risultati<span class=\"_ _324\"> </span></span>finora <span class=\"_ _3d\"> </span>raggiunti <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>della <span class=\"_ _40\"> </span>volont\u00e0 <span class=\"_ _40\"> </span>condivisa <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>mantenere <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>nnovare <span class=\"_ _3d\"> </span>gli <span class=\"_ _40\"> </span>accordi <span class=\"_ _3d\"> </span>commerciali,<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>\u00e8<span class=\"_ _324\"> </span>proceduto <span class=\"_ _3\"></span>(nelle <span class=\"_ _29\"></span>more <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>rinnovo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>riguard<span class=\"_ _1\"></span>er\u00e0 <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Warrant <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ls16\">) <span class=\"_ _29\"></span></span><span class=\"ff5\">all\u2019estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>marzo<span class=\"_ _324\"> </span></span>2025 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>termine <span class=\"_ _1\"></span>per l\u2019<span class=\"_ _1\"></span>esercizio del <span class=\"_ _1\"></span>diritto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>opzione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sottoscrizione di <span class=\"_ _3\"></span><span class=\"ff2\">detti <span class=\"_ _1\"></span>Warrant <span class=\"_ _1\"></span>attuali. <span class=\"_ _1\"></span>Ad <span class=\"_ _1\"></span>esito<span class=\"_ _324\"> </span></span>dell\u2019eventuale <span class=\"_ _3f\"> </span>conversion<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>medesimi <span class=\"_ _2d\"> </span>Warrant, <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>potr\u00e0 <span class=\"_ _2d\"> </span>quindi <span class=\"_ _3f\"> </span>incrementare <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>propria<span class=\"_ _324\"> </span>partecipazione <span class=\"_ _29\"></span>attestando <span class=\"_ _29\"></span>cos\u00ec <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>pro<span class=\"_ _1\"></span>prio <span class=\"_ _29\"></span>investimento <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>quota <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>30% <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span>capitale sociale della SGR<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>7.9 Restrizioni significative<span class=\"_ _324\"> </span>Non <span class=\"_ _2\"></span>si rilevano <span class=\"_ _2\"></span>rest<span class=\"_ _1\"></span>rizioni significative <span class=\"_ _2\"></span>(per esempio <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>strizioni legali, <span class=\"_ _2\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e normative) <span class=\"_ _2\"></span>alla capacit\u00e0<span class=\"_ _324\"> </span>della societ\u00e0 collegata <span class=\"_ _0\"></span>di trasferire fondi alla Capogruppo sotto forma <span class=\"_ _0\"></span>di dividendi, <span class=\"_ _0\"></span>di rimborsi di prestiti o<span class=\"_ _324\"> </span>anticipazioni concessi dalla <span class=\"_ _1\"></span>Capogruppo.<span class=\"_ _324\"> </span>7.10 Altre informazioni<span class=\"_ _324\"> </span>7.10.1 Il test di <span class=\"ff12\">impairment</span> delle<span class=\"_ _1\"></span> partecipazioni<span class=\"_ _324\"> </span>Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _324\"> </span>Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span>impairment effettuato sulle partecipazioni.<span class=\"_ _324\"> </span>Il  processo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span><span class=\"ff6\">impairment<span class=\"_ _1\"></span></span>  \u00e8 <span class=\"_ _3d\"> </span>finalizzato <span class=\"_ _3d\"> </span>a  verifi<span class=\"_ _1\"></span>care  che <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore <span class=\"_ _3d\"> </span>contabile  (<span class=\"_ _1\"></span><span class=\"ff6\">carry<span class=\"_ _1\"></span>ing  a<span class=\"_ _1\"></span>mount</span>)  d<span class=\"_ _1\"></span>elle<span class=\"_ _324\"> </span>partecipazioni <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ia <span class=\"_ _3f\"> </span>superiore <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>relativo <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>recuperabile <span class=\"_ _2d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">recoverabl<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>amount</span>), <span class=\"_ _3f\"> </span>int<span class=\"_ _1\"></span>eso <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>l<span class=\"_ _324\"> </span>maggiore <span class=\"_ _29\"></span>fra <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>ritraibi<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>dall\u2019uso <span class=\"_ _3b\"></span>continuato <span class=\"_ _29\"></span>(<span class=\"_ _1\"></span><span class=\"ff6\">value <span class=\"_ _29\"></span>in <span class=\"_ _29\"> </span>us<span class=\"_ _1\"></span>e</span>, <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>d\u2019us<span class=\"_ _1\"></span>o) <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>possibile <span class=\"_ _29\"></span>prezzo <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>cessione <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>mercato <span class=\"_ _1\"></span>(fair <span class=\"_ _29\"></span>value <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita, <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scambio) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>partecipazio<span class=\"_ _1\"></span>ne<span class=\"_ _324\"> </span>stessa.<span class=\"_ _324\"> </span>Come illus<span class=\"_ _1\"></span>trato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>\u201cRis<span class=\"_ _1\"></span>chi e <span class=\"_ _1\"></span>incertezze <span class=\"_ _1\"></span>nell\u2019attuale <span class=\"_ _1\"></span>contesto <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d<span class=\"_ _324\"> </span></span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte g<span class=\"_ _1\"></span>enerale\u201d della \u201cParte A <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> Politiche<span class=\"_ _324\"> </span></span>contabili\u201d della <span class=\"_ _1\"></span>presente Nota Integrativa<span class=\"_ _1\"></span> (cui <span class=\"_ _1\"></span>si fa rimando), per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>predisposizione del pr<span class=\"_ _1\"></span>esente bilancio<span class=\"_ _324\"> </span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>all\u2019esecuzione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>st <span class=\"_ _3\"></span>d\u2019impairment <span class=\"_ _29\"></span>su <span class=\"_ _3\"></span>avviamenti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>partecipazioni <span class=\"_ _29\"></span>tenuto <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>delle<span class=\"_ _324\"> </span>previsioni <span class=\"_ _236\"> </span>economico<span class=\"_ _1\"></span>-finanziarie <span class=\"_ _236\"> </span>del <span class=\"_ _45\"> </span>Piano <span class=\"_ _236\"> </span>di <span class=\"_ _236\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _45\"> </span>20<span class=\"_ _0\"></span>24-2026 <span class=\"_ _45\"> </span>ap<span class=\"_ _0\"></span>provato <span class=\"_ _236\"> </span>dal <span class=\"_ _45\"> </span>Consiglio <span class=\"_ _236\"> </span>di<span class=\"_ _324\"> </span>Amministrazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Anthilia <span class=\"_ _0\"></span>Capital <span class=\"_ _0\"></span>Partners <span class=\"_ _0\"></span>SGR <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>data 14 <span class=\"_ _2\"></span>marzo <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultati <span class=\"_ _0\"></span>consuntivi <span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _2\"></span>nonch\u00e9<span class=\"_ _324\"> </span>delle pi\u00f9 recenti previsioni dispo<span class=\"_ _1\"></span>nibili circa lo scenario macroeconomico attes<span class=\"_ _1\"></span>o al 2029<span class=\"_ _3\"></span>.<span class=\"_ _324\"> </span>In particolare, <span class=\"_ _1\"></span>ai s<span class=\"_ _1\"></span>ensi del citato <span class=\"_ _1\"></span>IAS 36 <span class=\"_ _1\"></span>e in app<span class=\"_ _1\"></span>licazione della Policy <span class=\"_ _1\"></span>d\u2019impairment, il<span class=\"_ _1\"></span> valore <span class=\"_ _1\"></span>recuperabile<span class=\"_ _324\"> </span>delle <span class=\"_ _3b\"></span>partecipazioni <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>determinato, <span class=\"_ _3b\"> </span>laddove <span class=\"_ _3f\"> </span>non <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _3b\"> </span>disponibile <span class=\"_ _3b\"> </span>il <span class=\"_ _2d\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _3b\"> </span>derivante <span class=\"_ _3b\"> </span>da<span class=\"_ _324\"> </span>transazioni <span class=\"_ _2c\"> </span>riguardanti <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span><span class=\"ff6\">target <span class=\"_ _2c\"> </span><span class=\"ff5\">oggetto <span class=\"_ _2d\"> </span>d\u2019impai<span class=\"_ _1\"></span>rment <span class=\"_ _2d\"> </span>o <span class=\"_ _2c\"> </span>da <span class=\"_ _2d\"> </span>tr<span class=\"_ _1\"></span>ansazioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>mercato <span class=\"_ _2d\"> </span>riguardanti  </span>target<span class=\"_ _324\"> </span></span>similari, <span class=\"_ _3\"></span>facendo <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>d\u2019uso. <span class=\"_ _3\"></span>Per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>d\u2019uso <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>IAS <span class=\"_ _1\"></span>36 <span class=\"_ _3\"></span>prevede <span class=\"_ _1\"></span>la<span class=\"_ _324\"> </span>possibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>utilizzare <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _29\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>conosciuto <span class=\"_ _3b\"></span>nella <span class=\"_ _29\"></span>dottrina <span class=\"_ _29\"></span>come <span class=\"_ _3b\"></span>Discount<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>Cash <span class=\"_ _3b\"> </span>Flow. <span class=\"_ _29\"></span>Tale<span class=\"_ _324\"> </span>modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda tramite <span class=\"_ _0\"></span>la stima dei flussi di cassa (operativi)<span class=\"_ _324\"> </span>futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito<span class=\"_ _324\"> </span>in cui s\u2019ipotizza<span class=\"ff2\"> <span class=\"_ _1\"></span>saranno conseguiti.<span class=\"_ _324\"> </span></span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y<span class=\"_ _324\"> </span>(FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _324\"> </span>Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in<span class=\"_ _324\"> </span></span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel<span class=\"_ _324\"> </span>rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span></span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount<span class=\"_ _324\"> </span>Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span>prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe<span class=\"_ _324\"> </span>beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _324\"> </span>Si precisa, <span class=\"_ _2\"></span>ino<span class=\"_ _1\"></span>ltre, che <span class=\"_ _0\"></span>le metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esiti della procedura <span class=\"_ _0\"></span>di impairment <span class=\"_ _0\"></span>test delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _324\"> </span>intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d2\"> </span><span class=\"ff2\">Consiglio <span class=\"_ _d3\"> </span>di<span class=\"_ _324\"> </span></span>Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazione del bilancio<span class=\"_ _1\"></span><span class=\"ff2\"> cons<span class=\"_ _1\"></span>olidato.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>conseguentemente <span class=\"_ _29\"></span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>sulla <span class=\"_ _29\"></span>collegata <span class=\"_ _29\"></span>Anthilia <span class=\"_ _29\"></span>Capital <span class=\"_ _29\"></span>Partners <span class=\"_ _29\"></span>SGR<span class=\"_ _324\"> </span>S.p.A. base dei criteri e delle ass<span class=\"_ _1\"></span>unzioni di seguito illustrati.<span class=\"_ _324\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _324\"> </span></span></span>Per il <span class=\"_ _2\"></span>criterio di <span class=\"_ _2\"></span>sti<span class=\"_ _1\"></span>ma de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _2\"></span>della Partecipazione si <span class=\"_ _0\"></span>fa <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>ferimento al <span class=\"_ _2\"></span>cosiddetto valore<span class=\"_ _324\"> </span>d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\">) per le<span class=\"_ _1\"></span> banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari.<span class=\"_ _324\"> </span></span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _324\"> </span>Viene <span class=\"_ _3\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Piano <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3b\"></span><span class=\"ff2 lsb\">2024<span class=\"ls0\">-2026 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>Anthili<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>Capital<span class=\"_ _324\"> </span></span></span>Partners <span class=\"_ _3b\"> </span>SGR, <span class=\"_ _3b\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>l\u2019ult<span class=\"_ _1\"></span>eriore <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>tali <span class=\"_ _3b\"> </span>piani, <span class=\"_ _3b\"> </span>curato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Management <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>ed<span class=\"_ _324\"> </span>approvato <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Consiglio <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Amministr<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>data <span class=\"_ _3f\"> </span>11 <span class=\"_ _3f\"> </span>febbrai<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span><span class=\"lsb\">2025</span>, <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>proiezioni <span class=\"_ _2d\"> </span>prudenti <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span>risultati <span class=\"_ _1\"></span>futuri fi<span class=\"_ _1\"></span>no a <span class=\"_ _1\"></span>ricomprendere un<span class=\"_ _1\"></span> periodo <span class=\"_ _1\"></span>di pr<span class=\"_ _1\"></span>evis<span class=\"_ _1\"></span>ione esplicita <span class=\"_ _1\"></span>di 5 <span class=\"_ _1\"></span>anni, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ridurre le<span class=\"_ _1\"></span> disto<span class=\"_ _1\"></span>rsioni<span class=\"_ _324\"> </span>ricollegabili <span class=\"_ _1\"></span>all\u2019utilizzo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>solo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>orizzonte <span class=\"_ _1\"></span>temporale <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Piano <span class=\"_ _1\"></span>Industriale, <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>u\u00f2 <span class=\"_ _1\"></span>risultar<span class=\"_ _1\"></span>e fo<span class=\"_ _1\"></span>rtemente<span class=\"_ _324\"> </span>condizionato <span class=\"_ _2d\"> </span>da <span class=\"_ _3f\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>situaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>sis<span class=\"_ _1\"></span>temica <span class=\"_ _3f\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ermane <span class=\"_ _3f\"> </span>compl<span class=\"_ _1\"></span>essa <span class=\"_ _3f\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _2d\"> </span>previs<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>dello<span class=\"_ _324\"> </span>scenario macro economico e di settore per i riflessi della crisi pandemica, o comunque<span class=\"_ _0\"></span> ricollegabili a<span class=\"_ _324\"> </span>eventi <span class=\"_ _2c\"> </span>str<span class=\"_ _1\"></span>aordinari  rispetto  ai <span class=\"_ _2c\"> </span>quali  sia <span class=\"_ _2c\"> </span>opportuno  effettuare  una <span class=\"_ _2c\"> </span>normalizzaz<span class=\"_ _1\"></span>ione  de<span class=\"_ _0\"></span>i  risultati  per<span class=\"_ _324\"> </span>permettere <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>metter<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>fuoco <span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _3\"></span>correttamente <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>ffettive <span class=\"_ _3\"></span>potenzia<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>medio/lungo <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _324\"> </span>Flussi finanziari<span class=\"_ _324\"> </span>Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">,<span class=\"_ _324\"> </span></span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante<span class=\"_ _324\"> </span></span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente<span class=\"_ _324\"> </span>complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss<span class=\"_ _324\"> </span>Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e<span class=\"_ _324\"> </span></span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _324\"> </span>aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Tasso di attualizzazione<span class=\"_ _324\"> </span>Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del<span class=\"_ _324\"> </span>capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span>Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>futuri<span class=\"_ _324\"> </span>Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione<span class=\"_ _324\"> </span>a lungo termine.<span class=\"_ _324\"> </span>Terminal Value<span class=\"_ _324\"> </span>Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _324\"> </span>\u201crendita perpetua\u201d.<span class=\"_ _324\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _1\"></span><span class=\"ff2\">della <span class=\"_ _3\"></span>Partecipazione, <span class=\"_ _1\"></span>determinato, <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _324\"> </span></span></span>alla <span class=\"_ _29\"></span>procedura <span class=\"_ _29\"></span>so<span class=\"_ _1\"></span>pra <span class=\"_ _29\"></span>delineata, <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _29\"></span>con <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>d\u2019is<span class=\"_ _1\"></span>crizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _3b\"></span>della<span class=\"_ _324\"> </span>specifica Partecipazione, con l\u2019obiettiv<span class=\"_ _1\"></span>o esclusivo di verificare l\u2019eventuale perdita<span class=\"_ _1\"></span> di valore.<span class=\"_ _324\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _324\"> </span></span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.</span><table class=\"s wb96 ha8c\" id=\"_2f222295-92e1-4cb8-8676-1bea84d12a77\"><tr><td class=\"c x46c y344c w453 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Legal entity </div></td><td class=\"c x46d y344c w454 h5dc\"><div class=\"t m0 x67 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x46e y344c w455 h5dc\"><div class=\"t m0 x46 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x46f y344d wb97 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x470 y344c w3b2 h5dc\"><div class=\"t m0 x31 h3b yf53 ff2 fse fc0 sc0 ls121 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x471 y344c w430 h5dc\"><div class=\"t m0 xee h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x472 y344c w457 h5dc\"><div class=\"t m0 x42 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x473 y344d wb98 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Ter 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x474 y344e wb99 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x475 y344e wb9a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y344f wb9b ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x476 y344f wb9c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Piano di attivit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x477 y3450 wb9d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Tier 1<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3451 wb9e ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Partners SGR S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x46d y3452 w454 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x478 y3451 wb9f ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2024<span class=\"ls0\">-2026 esteso<span class=\"_ _0\"></span> al<span class=\"_ _324\"> </span></span></div></td><td class=\"c x479 y3452 w456 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">4,50% </div></td><td class=\"c x470 y3452 w3b2 h602\"><div class=\"t m0 x4b h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x471 y3452 w430 h602\"><div class=\"t m0 x30 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td class=\"c x472 y3452 w457 h602\"><div class=\"t m0 x67 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Risultati Nett<span class=\"_ _0\"></span>i </div></td><td class=\"c x47a y3453 wba0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">10,30%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3208 wba1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(collegata)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x47b y3208 wba2 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2029 <span class=\"ls0\">(*)<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>(*<span class=\"ls0\">) Previsioni a 5 a<span class=\"_ _1\"></span>nni, approvate dal<span class=\"_ _1\"></span> Consiglio di Amministrazi<span class=\"_ _1\"></span>one in data 11 febbraio 2025, c<span class=\"_ _1\"></span>he sono state svilupp<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span> da<span class=\"_ _1\"></span>l management<span class=\"_ _324\"> </span></span>di Banco <span class=\"_ _2\"></span>Des<span class=\"_ _1\"></span>io tenuto <span class=\"_ _0\"></span>conto del <span class=\"_ _0\"></span>Piano di <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 2024-202<span class=\"_ _1\"></span>6 <span class=\"_ _0\"></span>approvato dal Consiglio di <span class=\"_ _0\"></span>Amministrazione della SGR <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>data 14 marzo 2024,<span class=\"_ _324\"> </span>dei risultat<span class=\"_ _1\"></span>i consuntivi 2024 no<span class=\"_ _1\"></span>nch\u00e9 del<span class=\"_ _1\"></span>le pi\u00f9 recenti p<span class=\"_ _1\"></span>revisioni disp<span class=\"_ _1\"></span>onibili circa lo scenario mac<span class=\"_ _1\"></span>roeconomico a<span class=\"_ _1\"></span>tteso al<span class=\"_ _1\"></span> 2029 (**) Per Anthilia SG<span class=\"_ _1\"></span>R \u00e8 stato consi<span class=\"_ _1\"></span>derato il c<span class=\"_ _1\"></span><span class=\"ff5\">ap<span class=\"_ _1\"></span>itale allocato ta<span class=\"_ _1\"></span>rget stimato considerando il<span class=\"_ _1\"></span> requisit<span class=\"_ _1\"></span>o relativo agli \u201cAl<span class=\"_ _1\"></span>tri rischi<span class=\"_ _1\"></span>\u201d<span class=\"_ _324\"> </span></span>Dal <span class=\"_ _2d\"> </span>test <span class=\"_ _2c\"> </span>d\u2019impairment <span class=\"_ _2c\"> </span>svolto <span class=\"_ _2c\"> </span>non <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>emersa <span class=\"_ _2c\"> </span>la <span class=\"_ _2d\"> </span>ne<span class=\"_ _1\"></span>cessit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>effettuare <span class=\"_ _2d\"> </span>alcu<span class=\"_ _1\"></span>na <span class=\"_ _2d\"> </span>svalut<span class=\"_ _1\"></span>azione <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>la<span class=\"_ _324\"> </span>summenzionata partecipazio<span class=\"_ _1\"></span>ne.<span class=\"_ _324\"> </span>Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono<span class=\"_ _324\"> </span>influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire<span class=\"_ _324\"> </span>modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali <span class=\"_ _2c\"> </span>assumption<span class=\"_ _324\"> </span>considerate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui <span class=\"_ _1\"></span>risultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare<span class=\"_ _324\"> </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _324\"> </span>c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0<span class=\"_ _324\"> </span></span></span>Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto<span class=\"_ _324\"> </span>macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa<span class=\"_ _324\"> </span>la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress<span class=\"_ _324\"> </span></span></span>test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>impairment test<span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti<span class=\"_ _324\"> </span>di <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>necessari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>rende<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>partecipaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>d\u2019i<span class=\"_ _1\"></span>scrizione<span class=\"_ _324\"> </span>in bilancio.<table class=\"s wba3 ha8d\" id=\"_5bf3a042-1079-4a50-80dc-9999035d8493\"><tr><td></td><td class=\"c x47d y3454 wba4 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> %<span class=\"_ _324\"> </span></div></td><td class=\"c x47e y3454 wba5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Incremento<span class=\"_ _0\"></span> in p.b. del<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3455 w45a h602\"><div class=\"t m0 x114 h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">Partecipazioni </div></td><td class=\"c x480 y3456 wba6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dei Risultat<span class=\"_ _0\"></span>i Netti<span class=\"_ _324\"> </span></div></td><td class=\"c x481 y3456 wba7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">tasso di attual<span class=\"_ _0\"></span>izzazione de<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x482 y3457 wba8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">futuri (RN)<span class=\"_ _324\"> </span></div></td><td class=\"c x483 y3457 wba9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">flussi di cassa fu<span class=\"_ _0\"></span>turi (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x47f y3458 w45a h605\"><div class=\"t m0 x67 h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">Anthilia Capita<span class=\"_ _0\"></span>l Partners SGR<span class=\"_ _0\"></span> S.p.A. (collegat<span class=\"_ _0\"></span>a) </div></td><td class=\"c x484 y3458 w45b h605\"><div class=\"t m0 x2d h3b y21f9 ff2 fse fc0 sc0 ls0 ws0\">33,97% </div></td><td class=\"c x485 y3458 w45c h605\"><div class=\"t m0 x5a h3b y21f9 ff2 fse fc0 sc0 ls3f ws0\">387<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-688": {
   "value": "Sezione <span class=\"_ _8a\"> </span>9   -   Attivit\u00e0 materiali   -<span class=\"_ _1\"></span>   voce 90<span class=\"_ _1\"></span>  9.1 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>valutate al costo<table class=\"s wbaa ha8e\" id=\"_9196f3dd-7bed-4aa1-82de-d8bcdfada320\"><tr><td class=\"c x27f y3459 w45d h5ce\"><div class=\"t m0 x67 h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3459 w461 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3459 w462 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345a w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345a w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.286<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345a w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.936<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345b w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345b w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.776<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345b w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345c w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345c w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">95.970<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345c w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">97.921<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345d w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345d w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.165<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345d w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.372<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345e w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345e w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.759<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345e w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.723<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345f w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345f w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.616<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345f w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.391<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3460 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il lea<span class=\"_ _0\"></span>sing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3460 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">56.611<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3460 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">57.268<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3461 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3461 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3461 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3462 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3462 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3462 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">56.414<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3463 w460 h5b3\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3463 w461 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3463 w462 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3464 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3464 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3464 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3465 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3465 w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.274<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3465 w462 h550\"><div class=\"t m0 xff h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">854<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3466 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3466 w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">226.897<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3466 w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">228.204<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3467 w460 h550\"><div class=\"t m0 x67 h2f y11d ff5 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite l\u2019esc<span class=\"_ _0\"></span>ussione de<span class=\"_ _0\"></span>lle garanzie ricev<span class=\"_ _0\"></span>ute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3467 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3467 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>Il criterio <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lutazione utilizzat<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>terreni e fabb<span class=\"_ _1\"></span>ricati \u00e8 <span class=\"_ _1\"></span>il valo<span class=\"_ _1\"></span>re rivalutato<span class=\"_ _1\"></span> al 1\u00b0 <span class=\"_ _1\"></span>gennaio 2004 <span class=\"_ _1\"></span>in s<span class=\"_ _1\"></span>ede di<span class=\"_ _324\"> </span>prima applicaz<span class=\"_ _1\"></span>ione dei principi<span class=\"_ _1\"></span> IAS.  <span class=\"_ _1\"></span>A regime <span class=\"_ _1\"></span>il cri<span class=\"_ _1\"></span>terio adottato<span class=\"_ _1\"></span> \u00e8 il<span class=\"_ _1\"></span> costo; <span class=\"_ _1\"></span>tale criterio \u00e8 <span class=\"_ _1\"></span>adottato <span class=\"_ _1\"></span>anche<span class=\"_ _324\"> </span>per tutte le altre attivit\u00e0 m<span class=\"_ _1\"></span>ateriali.<span class=\"_ _324\"> </span>La vita utile stimata <span class=\"_ _1\"></span>per le principali categorie di beni \u00e8 cos\u00ec stabili<span class=\"_ _1\"></span>ta:<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">fabbricati: 50 anni,<span class=\"_ _324\"> </span></span>- <span class=\"_ _50\"> </span><span class=\"ff2\">mobili <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>uff<span class=\"_ _1\"></span>icio, <span class=\"_ _2d\"> </span>arredi, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>attrezzature <span class=\"_ _2d\"> </span>v<span class=\"_ _1\"></span>arie, <span class=\"_ _2d\"> </span>banconi <span class=\"_ _2d\"> </span>blindati <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>bussole, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>allarme: 10 anni,<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _324\"> </span></span>All\u2019interno delle singole t<span class=\"_ _1\"></span>ipologie di beni, ove n<span class=\"_ _1\"></span>ecessario, vengono individuat<span class=\"_ _1\"></span>e alcune tipolo<span class=\"_ _1\"></span>gie alle quali<span class=\"_ _324\"> </span>sono attribuite vite util<span class=\"_ _1\"></span>i ulteriormente specificate.<span class=\"_ _324\"> </span>L\u2019ammortamento \u00e8 calcolato<span class=\"_ _1\"></span> in modo lineare p<span class=\"_ _1\"></span>er tutte le classi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff2\">attivit\u00e0 mate<span class=\"_ _1\"></span>riali, fatta eccezione per i<span class=\"_ _324\"> </span></span>terreni e le opere d\u2019arte che non vengono ammort<span class=\"_ _1\"></span>izzati.<span class=\"_ _324\"> </span>Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201c2.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Diritti <span class=\"_ _2\"></span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>principio IFRS16 <span class=\"_ _2\"></span>\u201cLeases\u201d<span class=\"_ _324\"> </span>in vigore <span class=\"_ _2\"></span>dal 1\u00b0 <span class=\"_ _0\"></span>gennaio <span class=\"_ _0\"></span>2019, le <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 consistenti <span class=\"_ _2\"></span>nei diritto <span class=\"_ _0\"></span>d\u2019uso ogge<span class=\"_ _0\"></span>tto dei <span class=\"_ _2\"></span>contratti di <span class=\"_ _0\"></span>locazione (c<span class=\"_ _0\"></span>.d.<span class=\"_ _324\"> </span>\u201cRight <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Use <span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>sset\u201d <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>\u201cRoU<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Asset\u201d), <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>sommatoria <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>debito <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>diretti<span class=\"_ _324\"> </span>iniziali, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _3\"></span>effettuati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>decorrenza <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _1\"></span>(al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventuali incentivi al leasing ricevuti) e d<span class=\"_ _1\"></span>ei costi di smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e/o ripristino.<span class=\"_ _324\"> </span>9.2 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al cost<span class=\"_ _0\"></span>o<table class=\"s wbab ha8f\" id=\"_baaa4619-58c1-4471-b10c-4572cc692120\"><tr><td></td><td></td><td></td><td class=\"c x488 y3468 w3b9 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x285 y3468 w469 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3469 w463 h608\"><div class=\"t m0 x67 h2f y11e ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x489 y346a wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48a y346b wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x48b y346c wbad ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x48c y346d w46a h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x48d y346e wbae ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3f1 y346d w46b h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x48e y3470 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48f y3471 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x48c y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x490 y3469 w41a h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x491 y3469 w456 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3f1 y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3469 w466 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x492 y3469 w467 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3472 w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3472 w468 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3472 w41a h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3472 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3472 w408 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3472 w466 h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3472 w467 h550\"><div class=\"t m0 xb6 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x27f y3473 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3473 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3473 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3473 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3473 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.067<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3473 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3473 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.663 </div></td></tr><tr><td class=\"c x27f y3474 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3474 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">2.148<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3474 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3474 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3474 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.723<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3474 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3474 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.771 </div></td></tr><tr><td class=\"c x273 y3475 wbb0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y3476 w468 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3476 w41a h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3476 w456 h5a2\"><div class=\"t m0 xa8 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3476 w408 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3476 w466 h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3476 w467 h5a2\"><div class=\"t m0 xa8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3477 wbb1 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3478 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3478 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3478 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3478 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3478 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3478 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3478 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3479 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3479 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3479 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3479 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3479 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3479 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3479 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y347a w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y347a w468 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347a w41a h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347a w456 h550\"><div class=\"t m0 xb6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347a w408 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347a w466 h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347a w467 h550\"><div class=\"t m0 xb6 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x273 y347b wbb2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y347c wbb3 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">l\u2019escussione de<span class=\"_ _0\"></span>lle garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y347d w468 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347d w41a h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347d w456 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347d w408 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347d w466 h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347d w467 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wbb4 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Legenda<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Impegni per acqui<span class=\"_ _0\"></span>sto di attivit\u00e0<span class=\"_ _0\"></span> materiali (IAS <span class=\"_ _0\"></span>16/74.c)<span class=\"_ _324\"> </span>Si <span class=\"_ _3f\"> </span>segnala <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>chiusura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>vi <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>imp<span class=\"_ _1\"></span>egni <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span>materiali. <span class=\"_ _101\"> </span>9.3 Attivit\u00e0 materiali ad<span class=\"_ _2\"></span> uso funzionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 rivalutat<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Alle date di riferimento il Banco non detiene attivit\u00e0 mat<span class=\"_ _1\"></span>eriali ad uso funzionale rival<span class=\"_ _1\"></span>utate.<span class=\"_ _324\"> </span>9.4 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al fair<span class=\"_ _0\"></span> value<span class=\"_ _324\"> </span>Alla date di riferimento il Banco non deti<span class=\"_ _1\"></span>ene attivit\u00e0 materiali detenute a scopo di inv<span class=\"_ _1\"></span>estimento valutate al fair value.<span class=\"_ _324\"> </span><div class=\"c w382 h550 gs32\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">9.6 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: var<span class=\"_ _0\"></span>iazioni annue<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs33\"><table class=\"s wbb5 ha91\" id=\"_7875c842-596e-43ac-84f5-308f45604e91\"><tr><td class=\"c x27f y347f w46c h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y347f w40a h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y347f w46d h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x493 y347f w325 h5b0\"><div class=\"t m0 x3a h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x494 y3480 wbb6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impianti<span class=\"_ _324\"> </span></div></td><td class=\"c x495 y347f w32f h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x496 y347f w42b h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x497 y3481 wbb7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">elettronici<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3482 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3482 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3482 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">252.883 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3482 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">39.742 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3482 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">32.684 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3482 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">64.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3482 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">444.367 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3483 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3483 w46d h550\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">98.550  </div></td><td class=\"c x493 y3483 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">36.371  </div></td><td class=\"c x498 y3483 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">27.959  </div></td><td class=\"c x495 y3483 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">53.283  </div></td><td class=\"c x496 y3483 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">216.163  </div></td></tr><tr><td class=\"c x27f y3484 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3484 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3484 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">154.333 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3484 w325 h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.371 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3484 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">4.725 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3484 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">11.247 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3484 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">228.204 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3485 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3485 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">388<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3485 w46d h550\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">12.424<span class=\"ff2\"> </span></div></td><td class=\"c x493 y3485 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">525<span class=\"ff2\"> </span></div></td><td class=\"c x498 y3485 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.635<span class=\"ff2\"> </span></div></td><td class=\"c x495 y3485 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.188<span class=\"ff2\"> </span></div></td><td class=\"c x496 y3485 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">20.160<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3486 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3486 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">388<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3486 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">6.413 </div></td><td class=\"c x493 y3486 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">342<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3486 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.128 </div></td><td class=\"c x495 y3486 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.019 </div></td><td class=\"c x496 y3486 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">13.290 </div></td></tr><tr><td class=\"c x27f y3487 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3487 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3487 w46d h307\"><div class=\"t m0 x46 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.493 </div></td><td class=\"c x493 y3487 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3487 w46e h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">254<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3487 w32f h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3487 w42b h307\"><div class=\"t m0 x3a h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.820 </div></td></tr><tr><td class=\"c x27f y3488 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.2 Spese per m<span class=\"_ _0\"></span>igliorie capita<span class=\"_ _0\"></span>lizzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3488 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3488 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3488 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3488 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3488 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3488 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3489 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3489 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3489 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3489 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3489 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3489 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3489 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348a w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348a w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348a w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348a w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348a w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348a w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348a w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348c w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348c w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348c w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348c w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348c w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348c w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348c w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348d w46c h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> positive di ca<span class=\"_ _0\"></span>mbio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y348e wbb8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.6 Trasferiment<span class=\"_ _0\"></span>i da immobili<span class=\"_ _0\"></span> detenuti a sc<span class=\"_ _0\"></span>opo di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y348f w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348f w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348f w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348f w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348f w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348f w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y3490 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3491 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3491 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3491 w46d h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.011 </div></td><td class=\"c x493 y3491 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">183<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3491 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">507<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3491 w32f h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3491 w42b h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.870 </div></td></tr><tr><td class=\"c x27f y3492 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3492 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3492 w46d h307\"><div class=\"t m0 x20 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">364<span class=\"ls0\"> </span></div></td><td class=\"c x493 y3492 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3492 w46e h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3492 w32f h307\"><div class=\"t m0 x24 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3492 w42b h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">530<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3493 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3493 w40a h550\"><div class=\"t m0 x31 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">140 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3493 w46d h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.556 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3493 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">732 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3493 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.602 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3493 w32f h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.437 <span class=\"ff2\"> </span></div></td><td class=\"c x496 y3493 w42b h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">21.467 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3494 w46c h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x493 y3494 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">158 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3494 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">482 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y3494 w32f h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">82 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y3494 w42b h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">722 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3495 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Ammortam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3495 w46d h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">13.855  </div></td><td class=\"c x493 y3495 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">456 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3495 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.119  </div></td><td class=\"c x495 y3495 w32f h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.345  </div></td><td class=\"c x496 y3495 w42b h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">18.775  </div></td></tr><tr><td class=\"c x37b y3496 wbba ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 Rettifiche<span class=\"_ _0\"></span> di valore da <span class=\"_ _0\"></span>deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x499 y3497 wbbb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49a y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49b y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49c y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49d y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49e y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x37b y3499 wbbd ha92\"><div class=\"t m0 x23f h2f y3498 ff2 fse fc0 sc0 ls0 ws0\">imputate a<span class=\"_ _324\"> </span></div><div class=\"t m0 x49f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y349a w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349a w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349a w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349a w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349a w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349a w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349c w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">C.4 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349c w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349c w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349c w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349c w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349c w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349c w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349d w46c h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349e w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349e w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349e w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349e w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349e w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349e w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349e w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349f w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> negative d<span class=\"_ _0\"></span>i cambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349f w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349f w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349f w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349f w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349f w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349f w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34a0 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Trasferim<span class=\"_ _0\"></span>enti a:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a0 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a0 w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a0 w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a0 w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a0 w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a0 w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a1 wbbe ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) attivit\u00e0 ma<span class=\"_ _0\"></span>teriali detenu<span class=\"_ _0\"></span>te a scopo d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y34a2 w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a2 w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a2 w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a2 w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a2 w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a2 w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a3 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y34a4 wbbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">attivit\u00e0 <span class=\"_ _0\"></span>non corren<span class=\"_ _0\"></span>ti e gruppi di att<span class=\"_ _0\"></span>ivit\u00e0 in via<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2f6 y34a5 w40a h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a5 w46d h60d\"><div class=\"t m0 x2f h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a5 w325 h60d\"><div class=\"t m0 x36 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a5 w46e h60d\"><div class=\"t m0 x22 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a5 w32f h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a5 w42b h60d\"><div class=\"t m0 x1f3 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a6 wbc0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34a7 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a7 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">140 <span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y34a7 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.701  </div></td><td class=\"c x493 y34a7 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">118 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y34a7 w46e h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y34a7 w32f h550\"><div class=\"t m0 x2b h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">10 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y34a7 w42b h550\"><div class=\"t m0 x3a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.970  </div></td></tr><tr><td class=\"c x27f y34a8 w46c h60e\"><div class=\"t m0 x67 h2f y11c2 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a8 w40a h60e\"><div class=\"t m0 x3b h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34a8 w46d h60e\"><div class=\"t m0 x27 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">151.201 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y34a8 w325 h60e\"><div class=\"t m0 x2d h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">3.164 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y34a8 w46e h60e\"><div class=\"t m0 x20 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">5.758 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y34a8 w32f h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">11.998 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y34a8 w42b h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">226.897 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34a9 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">D.1 Riduzioni d<span class=\"_ _0\"></span>i valore total<span class=\"_ _0\"></span>i nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y34a9 w46d h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">112.050  </div></td><td class=\"c x493 y34a9 w325 h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">36.668  </div></td><td class=\"c x498 y34a9 w46e h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">29.590  </div></td><td class=\"c x495 y34a9 w32f h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">55.532  </div></td><td class=\"c x496 y34a9 w42b h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">233.840  </div></td></tr><tr><td class=\"c x27f y3321 w46c h60f\"><div class=\"t m0 x67 h2f y221d ff3 fse fc0 sc0 ls0 ws0\">D.2 Rimanenze<span class=\"_ _0\"></span> finali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3321 w40a h60f\"><div class=\"t m0 x3b h3b y221d ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3321 w46d h60f\"><div class=\"t m0 x27 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">263.251 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3321 w325 h60f\"><div class=\"t m0 xc5 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">39.832 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3321 w46e h60f\"><div class=\"t m0 x2d h3b y221d ff3 fse fc0 sc0 ls0 ws0\">35.348 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3321 w38a h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">67.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3321 w46f h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">460.737 <span class=\"ff2 fc3\"> </span></div></td></tr><tr><td class=\"c x27f y34aa w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">E. Valutazione<span class=\"_ _0\"></span> al costo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34aa w40a h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34aa w46d h550\"><div class=\"t m0 x2f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x493 y34aa w325 h550\"><div class=\"t m0 xb7 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x498 y34aa w46e h550\"><div class=\"t m0 x22 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x495 y34aa w38a h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x496 y34aa w46f h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fc3\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs21\"><div class=\"t m0 x3 ha yc41 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1321 ff2 fs4 fc0 sc0 ls0 ws0\">Alle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>A.1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>D.1 <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201cRi<span class=\"_ _1\"></span>duzioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>totali <span class=\"_ _3\"></span>nette\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riportati <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>importi <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x3 ha y1f9f ff2 fs4 fc0 sc0 ls0 ws0\">complessivamente operati. <span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha yed9 ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB <span class=\"_ _2d\"> </span>1 <span class=\"_ _2d\"> </span>Acquisti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2d\"> </span></span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>aggregazione <span class=\"_ _2d\"> </span>aziendale\u201d <span class=\"_ _2c\"> </span>accoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>cespiti <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>B<span class=\"_ _1\"></span><span class=\"ff2 ls124\">PPS<span class=\"ls29\">,<span class=\"_ _324\"> </span></span></span><span class=\"ff2 ls124\"><span class=\"ls29\"> </span></span></div><div class=\"t m0 x3 ha y13c3 ff5 fs4 fc0 sc0 ls0 ws0\">acquisite <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>bilancio<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1efc ff2 fs4 fc0 sc0 ls0 ws0\">consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha yd82 ff5 fs4 fc0 sc0 ls0 ws0\">Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 Vendit<span class=\"_ _1\"></span>e\u201d e \u201cC.7 Altre variazioni\u201d tr<span class=\"_ _1\"></span>ovano rappresentazione:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span></div></div>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">gli <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>dismissio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>e delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>teriali <span class=\"_ _0\"></span>effettuate <span class=\"_ _2\"></span>nell\u2019esercizio<span class=\"_ _1\"></span>; <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>particolare,<span class=\"_ _324\"> </span></span></span>la voce <span class=\"_ _1\"></span>\u201cB.7 Altre va<span class=\"_ _1\"></span>riazioni\u201d include <span class=\"_ _1\"></span>lo s<span class=\"_ _1\"></span>carico d<span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>ammortamento di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>cespiti <span class=\"_ _1\"></span>dismessi e<span class=\"_ _324\"> </span>la <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201cC.7 <span class=\"_ _3\"></span>Altre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni\u201d <span class=\"_ _1\"></span>accogli<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>sc<span class=\"ff2\">ar<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _1\"></span>storico <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>medesimi <span class=\"_ _3\"></span>cespiti. <span class=\"_ _1\"></span>Ad <span class=\"_ _3\"></span>esito<span class=\"_ _324\"> </span></span>delle <span class=\"_ _2\"></span>suddette dismissioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rilevate <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>realizzo <span class=\"_ _2\"></span>per complessivi <span class=\"_ _0\"></span><span class=\"lsb\">26<span class=\"ls0\"> <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _324\"> </span></span></span>contabilizzati a conto<span class=\"_ _1\"></span> economico alla voce 200 \u201cAltri oneri / pro<span class=\"_ _1\"></span>venti di gestione\u201d;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _10c\"> </span><span class=\"ff2 fs4\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>incrementativi <span class=\"_ _0\"></span><span class=\"ff5\">di <span class=\"_ _2\"></span>Lease Modifications <span class=\"_ _2\"></span>intervenuti <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>valori <span class=\"_ _2\"></span>di RoU <span class=\"_ _2\"></span>Asset <span class=\"_ _0\"></span>iscritti<span class=\"_ _324\"> </span></span></span></span>in bilancio in applicazione del principio<span class=\"_ _1\"></span> contabile IFRS 16.<span class=\"_ _324\"> </span>In particolare:<span class=\"_ _324\"> </span>Alla  Voce  \u201cB.1.  Acquisti  <span class=\"ff2\">-  </span>di  cui  operazioni  di  aggregazione  aziendale\u201d  risulta  espos<span class=\"_ _1\"></span>to  il  valore<span class=\"_ _324\"> </span>dell\u2019iscrizione <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _8e\"> </span>ad <span class=\"_ _8e\"> </span>esito <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>processo <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>Purchase <span class=\"_ _8e\"> </span>Price <span class=\"_ _8e\"> </span>Allocati<span class=\"_ _1\"></span>on <span class=\"_ _8e\"> </span>(PPA) <span class=\"_ _8e\"> </span>connesso<span class=\"_ _324\"> </span>all\u2019acquisizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ramo <span class=\"_ _0\"></span>sportelli <span class=\"_ _2\"></span>realizzata <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff2\">dicembre <span class=\"_ _2\"></span><span class=\"lsb\">202<span class=\"ls0\">4 <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>BPPB; <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli<span class=\"_ _324\"> </span></span></span></span>si <span class=\"ff5\">rinvia alla \u201cParte G <span class=\"_ _1\"></span></span>- <span class=\"ff5\">Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami d\u2019az<span class=\"_ _1\"></span>ienda\u201d.<span class=\"_ _324\"> </span></span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201c<span class=\"ff2\">C.7 A<span class=\"_ _0\"></span>tre V<span class=\"_ _0\"></span>ariazioni<span class=\"ff5\">\u201d accoglie <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"ff2\">delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>iscritte di <span class=\"_ _2\"></span>Dynamica Retail <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>acquisite<span class=\"_ _324\"> </span></span></span></span>nel <span class=\"_ _3b\"></span>corso <span class=\"_ _3b\"></span>dell\u2019esercizio <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tramite <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>operazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>aggregazione <span class=\"_ _3b\"> </span>aziendal<span class=\"_ _1\"></span>e, <span class=\"_ _3b\"></span>iscritte <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>bilancio<span class=\"_ _324\"> </span>consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>9.7 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wbc1 ha93\" id=\"_dfbd849e-f93e-4daf-a2f9-08c4e4fa20bd\"><tr><td class=\"c x27f y34ab w470 h5c8\"><div class=\"t m0 x67 h2f y2224 ff3 fsc7 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _0\"></span>alori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ac w473 h550\"><div class=\"t m0 x3c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x413 y34ab w471 h550\"><div class=\"t m0 x4c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a0 y34ab w472 h550\"><div class=\"t m0 x31 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ad w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A. Esistenze<span class=\"_ _0\"></span> iniziali<span class=\"_ _0\"></span> lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ad w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34ad w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.723 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34ae w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">A.1 Riduzion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> di valore to<span class=\"_ _0\"></span>tali nett<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34ae w472 h550\"><div class=\"t m0 x138 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(923)  </div></td></tr><tr><td class=\"c x27f y34af w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A.2 Esistenze<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>iniziali ne<span class=\"_ _0\"></span>tte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34af w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34af w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.646 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b0 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b0 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">141 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34b0 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">558 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b1 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.1 Acquist<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b1 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b1 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b2 w470 h5b3\"><div class=\"t m0 x30 h2f y1e3c ff2 fsc7 fc0 sc0 ls0 ws0\">B.2 Spese <span class=\"_ _0\"></span>per migliori<span class=\"_ _0\"></span>e capitali<span class=\"_ _0\"></span>zzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b2 w471 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b2 w472 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b3 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> positive di f<span class=\"_ _0\"></span>air valu<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b3 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b3 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b4 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.4 Riprese d<span class=\"_ _0\"></span>i valore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b4 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b4 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b5 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio positiv<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b5 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b5 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b6 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.6 Trasfer<span class=\"_ _0\"></span>imenti da i<span class=\"_ _0\"></span>mmobili ad <span class=\"_ _0\"></span>uso<span class=\"_ _0\"></span> funzionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b6 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b6 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b7 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b7 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">141 <span class=\"ls0\"> </span></div></td><td class=\"c x4a0 y34b7 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">558 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34b8 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">C. Diminuzio<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34b8 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">133 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b9 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b9 w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x27f y34ba w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.2 Ammo<span class=\"_ _0\"></span>rtamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ba w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34ba w472 h550\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">64 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34bb w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> negative <span class=\"_ _0\"></span>di fair val<span class=\"_ _0\"></span>ue<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bb w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bb w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bc w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.4 Rettifi<span class=\"_ _0\"></span>che di valo<span class=\"_ _0\"></span>re da det<span class=\"_ _0\"></span>erioramento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bc w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bc w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bd w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio negat<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bd w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bd w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34be w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.6 Trasfe<span class=\"_ _0\"></span>rimenti a: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34be w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34be w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bf w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">a) immobi<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bf w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bf w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c0 w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">b) attivit\u00e0 no<span class=\"_ _0\"></span>n corrent<span class=\"_ _0\"></span>i e gruppi d<span class=\"_ _2\"></span>i attivit\u00e0 in via di d<span class=\"_ _0\"></span>ismissione<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c0 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34c0 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c1 w470 h5b3\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c1 w471 h5b3\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34c1 w472 h5b3\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">69 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34c2 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">D. Rimane<span class=\"_ _0\"></span>nze final<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c2 w471 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         1.208 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34c2 w472 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         2.148 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34c3 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">E. Valutazio<span class=\"_ _0\"></span>ne al f<span class=\"_ _0\"></span>air value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c3 w471 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff17 fsb\"> </span></div></td><td class=\"c x4a0 y34c3 w472 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff17 fsb\"> </span></div></td></tr></table>9.9 Impegni per<span class=\"_ _0\"></span> acquisto di atti<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 materiali<span class=\"_ _324\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _324\"> </span>1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span> <table class=\"s wc01 haa6\" id=\"_bfea23b5-bfee-4f2a-9603-b388543438ca\"><tr><td></td><td></td><td></td><td></td><td class=\"c x50a y35cb w4c5 h26a\"><div class=\"t m0 x8b h7c yf8d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span> </div></td><td></td><td class=\"c x269 y35cb w4c6 h26a\"><div class=\"t m0 x8b h7c yf8d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y35cc w4bf h28f\"><div class=\"t m0 xa0 h7c y2340 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x50a y35cc w4c4 h5ec\"><div class=\"t m0 xb6 h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x50b y35cd w4c8 h5b5\"><div class=\"t m0 xa8 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35cc w4c3 h5ec\"><div class=\"t m0 xb6 h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x50c y35cd w4c9 h5b5\"><div class=\"t m0 xa8 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"_ _324\"> </span> </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x50b y35cc w4c1 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x267 y35cc w4c2 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x50d y35cc w4c4 h5b5\"><div class=\"t m0 xee h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x50c y35cc w4c2 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x26b y35cc w4c1 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x50e y35cc w4c0 h5b5\"><div class=\"t m0 xee h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y35ce w4bf h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35ce w4c4 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">10.126.755  </div></td><td class=\"c x50b y35ce w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35ce w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35ce w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x269 y35ce w4c3 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">10.116.726  </div></td><td class=\"c x50c y35ce w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35ce w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35ce w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35cf w4bf h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2. Depositi a sc<span class=\"_ _0\"></span>adenza  </div></td><td class=\"c x50a y35cf w4c4 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">852.818  </div></td><td class=\"c x50b y35cf w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35cf w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35cf w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35cf w4c3 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.012.693  </div></td><td class=\"c x50c y35cf w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35cf w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35cf w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d0 w4bf h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d0 w4c4 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.950.313  </div></td><td class=\"c x50b y35d0 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d0 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d0 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d0 w4c3 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.101.325  </div></td><td class=\"c x50c y35d0 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d0 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d0 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d1 w4bf h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d1 w4c4 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.207.009  </div></td><td class=\"c x50b y35d1 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d1 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d1 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d1 w4c3 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">607.637  </div></td><td class=\"c x50c y35d1 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d1 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d1 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d2 w4bf h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d2 w4c4 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">743.304  </div></td><td class=\"c x50b y35d2 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d2 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d2 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d2 w4c3 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">493.688  </div></td><td class=\"c x50c y35d2 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d2 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d2 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x273 y35d3 wc02 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x50a y35d4 w4c4 h63d\"><div class=\"t m0 x2f h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x50b y35d4 w4c1 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d4 w4c2 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d4 w4c4 h63d\"><div class=\"t m0 xc5 h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d4 w4c3 h63d\"><div class=\"t m0 x2f h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x50c y35d4 w4c2 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d4 w4c1 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d4 w4c0 h63d\"><div class=\"t m0 xc5 h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x273 y35d5 wc03 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y35d6 w4bf h5b5\"><div class=\"t m0 xdd h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d6 w4c4 h5b5\"><div class=\"t m0 xee h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">58.315  </div></td><td class=\"c x50b y35d6 w4c1 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d6 w4c2 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d6 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d6 w4c3 h5b5\"><div class=\"t m0 xee h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">58.693  </div></td><td class=\"c x50c y35d6 w4c2 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d6 w4c1 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d6 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d7 w4bf h5b8\"><div class=\"t m0 xdd h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d7 w4c4 h5b8\"><div class=\"t m0 x27 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">292.456  </div></td><td class=\"c x50b y35d7 w4c1 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d7 w4c2 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d7 w4c4 h5b8\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d7 w4c3 h5b8\"><div class=\"t m0 x27 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">199.581  </div></td><td class=\"c x50c y35d7 w4c2 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d7 w4c1 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d7 w4c0 h5b8\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d8 w4bf h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">31/12/2024<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d8 w4c4 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.280.657  </div></td><td></td><td></td><td class=\"c x50d y35d8 w4c4 h5b5\"><div class=\"t m0 x71 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.280.657  </div></td><td class=\"c x269 y35d8 w4c3 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">12.489.018  </div></td><td class=\"c x50e y35d8 w4c0 h5b5\"><div class=\"t m0 x71 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">12.489.0<span class=\"_ _324\"> </span>18  </div></td><td></td><td></td></tr></table>-  -  -  -  Legenda<span class=\"_ _324\"> </span> VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span> L1= Livello 1<span class=\"_ _324\"> </span> L2= Livello 2<span class=\"_ _324\"> </span> L3= Livello 3<span class=\"_ _324\"> </span> Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span> La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span> attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span> sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span> Rainbow Spv Srl.<span class=\"_ _324\"> </span> La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span> Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo.  Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span> Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span> 2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span> pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>PARTE M <span class=\"ff4\">\u2013</span> INFOR<span class=\"_ _0\"></span>MATIVA SUL <span class=\"_ _0\"></span>LEASING<span class=\"_ _324\"> </span>SEZIONE 1 - <span class=\"lsa4\">LOCATARIO<span class=\"_ _324\"> </span></span>Informazioni qualitative<span class=\"_ _324\"> </span>In conformit\u00e0 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ff5\">principio contabile IFRS16 <span class=\"_ _1\"></span>\u201cLeases\u201d per <span class=\"_ _1\"></span>i contr<span class=\"_ _1\"></span>atti che conferiscono <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>diritto di controllare<span class=\"_ _324\"> </span></span>l\u2019utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>identificato <span class=\"_ _1\"></span>(cfr. <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>16.B9 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>paragrafi <span class=\"_ _1\"></span>B13<span class=\"_ _3\"></span><span class=\"ff2\">-B20) per <span class=\"_ _1\"></span>un c<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tempo, <span class=\"_ _1\"></span>lungo<span class=\"_ _324\"> </span></span>il periodo di utilizzo, <span class=\"_ _1\"></span>Banco Desio valuta <span class=\"_ _1\"></span>se sono verificati entrambi i seguenti requisit<span class=\"_ _1\"></span>i:<span class=\"_ _324\"> </span>a)<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff5\">Il <span class=\"_ _29\"></span>diritto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ott<span class=\"_ _1\"></span>enere <span class=\"_ _29\"></span>sostanzialmente <span class=\"_ _29\"></span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span>conomici <span class=\"_ _29\"></span>dall\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _29\"></span>dell\u2019asset <span class=\"_ _29\"></span>identif<span class=\"_ _1\"></span>icato,<span class=\"_ _324\"> </span></span></span>come descritto nei paragrafi B21<span class=\"_ _1\"></span>-B23;<span class=\"_ _324\"> </span>b)<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff5\">Il diritto a dirigere l\u2019uti<span class=\"_ _1\"></span>lizzo dell\u2019asset identificato, come descritto nei paragrafi <span class=\"_ _1\"></span>B24<span class=\"_ _1\"></span></span>-B30.<span class=\"_ _324\"> </span></span>Conseguentemente, <span class=\"_ _2c\"> </span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _2d\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2d\"> </span>id<span class=\"_ _1\"></span>entificato <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>contratto  di <span class=\"_ _2d\"> </span>leasing <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>resa  disponibile<span class=\"_ _324\"> </span>all\u2019utilizzo da parte del locatario<span class=\"_ _1\"></span>, il Banco rileva:<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">una <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>consistente <span class=\"_ _3b\"> </span>nei <span class=\"_ _3f\"> </span>pagamenti <span class=\"_ _3f\"> </span>dovuti <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>leasing <span class=\"_ _3f\"> </span>(i.e. <span class=\"_ _3b\"> </span>L<span class=\"_ _1\"></span>ease <span class=\"_ _3b\"> </span>Liability). <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3b\"> </span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _324\"> </span></span></span>inizialmente <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>pag<span class=\"_ _1\"></span>amenti <span class=\"_ _1\"></span>dovuti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>interesse <span class=\"_ _3\"></span>implicito <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>prontamente <span class=\"_ _3\"></span>determinato, <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>tass<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>finanziamento marginale del locatario<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">un\u2019attivit\u00e0 <span class=\"_ _3\"></span>consistente <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utiliz<span class=\"_ _1\"></span>zo <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>RoU <span class=\"_ _3\"></span>Asset). <span class=\"_ _3\"></span>Tale <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inizialmente <span class=\"_ _29\"></span>rilevata <span class=\"_ _3\"></span>come<span class=\"_ _324\"> </span></span></span>sommatoria di Lease Liability, costi diretti iniziali, pagamenti effettuati alla data o prima della data di<span class=\"_ _324\"> </span>decorrenza del contratto al netto degli<span class=\"_ _1\"></span> incentivi al<span class=\"_ _1\"></span> leasing ricevuti, costi di smantellamento.<span class=\"_ _324\"> </span>La <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>tali <span class=\"_ _3b\"></span>valori <span class=\"_ _29\"></span>patrimoniali <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>effettuata <span class=\"_ _29\"></span>distintamente <span class=\"_ _29\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ragione <span class=\"_ _3b\"> </span>della <span class=\"_ _29\"></span>tipologia <span class=\"_ _3b\"></span>degli <span class=\"_ _29\"></span>asset<span class=\"_ _324\"> </span>identificati, che in Banco Desio<span class=\"_ _1\"></span> sono rappresentati esclusivamente da immob<span class=\"_ _1\"></span>ili ed autovetture.<span class=\"_ _324\"> </span>Banco <span class=\"_ _3\"></span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>adottato <span class=\"_ _29\"></span>alcuni <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>espedi<span class=\"_ _1\"></span>enti <span class=\"_ _29\"></span>pratici <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>recognition <span class=\"_ _29\"></span>exempti<span class=\"_ _1\"></span>ons <span class=\"_ _29\"></span>previsti <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>principio<span class=\"_ _324\"> </span>IFRS16 \u201cLeases\u201d:<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">sono <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>contratti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ene <span class=\"_ _3\"></span>sottostante <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>guale <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Euro <span class=\"_ _3\"></span>5.000 <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span></span>applicazione iniziale (c.d. low v<span class=\"_ _1\"></span>alue asset);<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">sono <span class=\"_ _0\"></span>esclusi <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>lease <span class=\"_ _2\"></span>term complessiva <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>uguale <span class=\"_ _2\"></span>ai 12 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>esi <span class=\"_ _0\"></span>(c.d. short <span class=\"_ _2\"></span>term asset);<span class=\"_ _324\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">sono esclusi i costi diretti iniziali dalla valutaz<span class=\"_ _1\"></span>ione del RoU Asset alla data di applicaz<span class=\"_ _1\"></span>ione iniziale.<span class=\"_ _324\"> </span></span></span>Non <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>considerati <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>costi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>mantellamento <span class=\"_ _3f\"> </span>stimati <span class=\"_ _3f\"> </span>ai <span class=\"_ _2d\"> </span>fini <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>determinazione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>RoU <span class=\"_ _2d\"> </span>Asset, <span class=\"_ _3f\"> </span>dal<span class=\"_ _324\"> </span>momento <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>tipologia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere considerata <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di decorrenza <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contratto<span class=\"_ _324\"> </span>di leasing.<span class=\"_ _324\"> </span>Con ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Lease <span class=\"_ _1\"></span>term, Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>deciso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>considerare <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>regime per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>nuovi <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>solo il<span class=\"_ _324\"> </span>primo <span class=\"_ _29\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rinnovo <span class=\"_ _29\"></span>come <span class=\"_ _3\"></span>ragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _29\"></span>certo, <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>meno <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>siano <span class=\"_ _29\"></span>clausole <span class=\"_ _29\"></span>contrattuali<span class=\"_ _324\"> </span>che lo <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>etino, <span class=\"_ _1\"></span>ovvero, <span class=\"_ _1\"></span>fatti <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze <span class=\"_ _1\"></span>che po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ino <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>considerare <span class=\"_ _1\"></span>rinnovi <span class=\"_ _1\"></span>aggiuntivi <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>determinar<span class=\"_ _1\"></span>e la<span class=\"_ _324\"> </span>fine <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>contratto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>leasing. <span class=\"_ _29\"></span>Per <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>contratti <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>FTA, <span class=\"_ _29\"></span>era <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _29\"></span>aggiunto <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>rinnovo, <span class=\"_ _1\"></span>qualora <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>trovasse <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>primo <span class=\"_ _1\"></span>periodo contr<span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>(ovvero non <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>ncora <span class=\"_ _1\"></span>scattato <span class=\"_ _1\"></span>il<span class=\"_ _324\"> </span>primo <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rinnovo<span class=\"_ _1\"></span>), <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>qualora<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>ovasse <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rinnovo <span class=\"_ _3\"></span>successivo <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span>primo ma era ormai scaduto il <span class=\"_ _1\"></span>termine per la comunicazione della disdetta.<span class=\"_ _324\"> </span>Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>attualizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>futuri <span class=\"_ _3\"></span>pagamenti <span class=\"_ _29\"></span>dovuti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>leasing, <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>ha<span class=\"_ _324\"> </span>deciso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>marginale <span class=\"_ _3\"></span>(incremental <span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rrowing <span class=\"_ _3\"></span>rate) <span class=\"_ _3\"></span>un\u2019unica <span class=\"_ _1\"></span>curv<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>di <span class=\"_ _3b\"> </span>tas<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>interesse, <span class=\"_ _3f\"> </span>considerando <span class=\"_ _3f\"> </span>peraltro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _3f\"> </span>floor <span class=\"_ _3f\"> </span>pari <span class=\"_ _3f\"> </span>allo <span class=\"_ _3f\"> </span>0% <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>cadenze <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>ui <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>tas<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>risultano<span class=\"_ _324\"> </span>negativi. <span class=\"_ _2d\"> </span>Tale <span class=\"_ _2c\"> </span>curva <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>basata <span class=\"_ _2c\"> </span>su <span class=\"_ _2d\"> </span>un <span class=\"_ _2c\"> </span>tasso <span class=\"_ _2c\"> </span>risk <span class=\"_ _2d\"> </span>free <span class=\"_ _2c\"> </span>(i.e. <span class=\"_ _2d\"> </span>tasso <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>mercato) <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>sull<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>spread<span class=\"_ _324\"> </span>finanziamento (i.e. <span class=\"_ _2\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>credito del <span class=\"_ _2\"></span>locatar<span class=\"_ _1\"></span>io), <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>\u00e8 amortizing. <span class=\"_ _2\"></span>Tipicamente il <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>atto di <span class=\"_ _2\"></span>leasing non<span class=\"_ _324\"> </span>prevede <span class=\"_ _2\"></span>infatti <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>scadenza, <span class=\"_ _2\"></span>be<span class=\"_ _1\"></span>ns\u00ec <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>periodico <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>canoni <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>l\u2019intera<span class=\"_ _324\"> </span>durata del contratto, che comport<span class=\"_ _1\"></span>a un andamento decrescente del debito re<span class=\"_ _1\"></span>siduo.<span class=\"_ _324\"> </span>Informazioni quantitative<span class=\"_ _324\"> </span>Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span>evidenziano i seguenti saldi:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">un <span class=\"_ _3b\"> </span>\u201cRoU <span class=\"_ _2d\"> </span>Asset\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>5</span></span>5,3<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>ferito <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>immobili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>1,3 <span class=\"_ _3f\"> </span>milioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3f\"> </span>riferito <span class=\"_ _2d\"> </span>ad<span class=\"_ _324\"> </span>autovetture;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">una \u201cL<span class=\"_ _1\"></span>ease <span class=\"_ _1\"></span>Liability\u201d <span class=\"_ _3\"></span>per 5</span></span>7<span class=\"_ _1\"></span>,0 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferito <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>immobili <span class=\"_ _3\"></span>e per <span class=\"_ _3\"></span>1,3 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro riferito <span class=\"_ _3\"></span>ad<span class=\"_ _324\"> </span>autovetture.<span class=\"_ _324\"> </span>Nel <span class=\"_ _0\"></span>corso dell\u2019esercizio sono <span class=\"_ _0\"></span>stati rilevati <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>per 1<span class=\"ff2\">2.382 migliaia di <span class=\"_ _2\"></span>euro connessi ai contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing, di<span class=\"_ _324\"> </span></span>cui <span class=\"_ _2\"></span>1.<span class=\"lsb\">286</span> <span class=\"_ _2\"></span><span class=\"ff5\">migliaia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>\u201cInteressi <span class=\"_ _0\"></span>Passivi\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>1<span class=\"_ _1\"></span><span class=\"ff2\">1.096<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff5\">migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>\u201cRettifich<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span></span>di valore nette su attivit\u00e0 materiali\u201d a <span class=\"_ _1\"></span>titolo di ammortamento del dirit<span class=\"_ _1\"></span>to d\u2019uso.<span class=\"_ _324\"> </span>Si segnala, in particolare, che l\u2019ammortame<span class=\"_ _1\"></span>nto rilevato in conto economico f<span class=\"_ _1\"></span>a riferimento:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"lsb\">459</span> migliaia di euro ad autovetture,<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per 10.<span class=\"lsb\">637</span> migliaia di euro ad immobili.<span class=\"_ _324\"> </span>Complessivamente <span class=\"_ _2d\"> </span>i  costi <span class=\"_ _2c\"> </span>dell\u2019esercizio <span class=\"_ _2c\"> </span>riferiti <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>contratti  di <span class=\"_ _2c\"> </span><span class=\"ff6\">leasing <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span></span>non <span class=\"_ _2c\"> </span>rientranti <span class=\"_ _2c\"> </span>nell\u2019applicaz<span class=\"_ _1\"></span>ione<span class=\"_ _324\"> </span>dell\u2019IFRS16 (c.d. <span class=\"ff6\">low value <span class=\"_ _1\"></span>asset<span class=\"ff2\"> <span class=\"ls19\">e </span></span>s<span class=\"_ _1\"></span>hort term asset<span class=\"ff2\">) ammontano ad euro 2.<span class=\"_ _1\"></span><span class=\"lsb\">321</span> migliaia.<span class=\"_ _324\"> </span></span></span>Con <span class=\"_ _2\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>\u201cL<span class=\"_ _1\"></span>ease <span class=\"_ _2\"></span>liability\u201d <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _1\"></span><span class=\"ff2\">4, <span class=\"_ _0\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>complessivi <span class=\"_ _2\"></span>58.<span class=\"lsb\">315</span> migliaia<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro,<span class=\"_ _324\"> </span></span>si riporta di seguito una ripartiz<span class=\"_ _1\"></span>ione per fasce di scadenza residua delle passivit\u00e0:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span><span class=\"lsb\">10.880</span> migliaia di euro entro i 12 mesi;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>18.855 migliaia di euro da 1 a 3 anni;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>13.813 migliaia di euro da 3 a 5 anni;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>14.767 migliaia di euro oltre i 5 anni.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasePrepaymentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-699": {
   "value": "Sezione <span class=\"_ _8a\"> </span>9   -   Attivit\u00e0 materiali   -<span class=\"_ _1\"></span>   voce 90<span class=\"_ _1\"></span>  9.1 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>valutate al costo<table class=\"s wbaa ha8e\" id=\"_9196f3dd-7bed-4aa1-82de-d8bcdfada320\"><tr><td class=\"c x27f y3459 w45d h5ce\"><div class=\"t m0 x67 h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3459 w461 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3459 w462 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345a w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345a w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.286<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345a w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.936<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345b w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345b w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.776<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345b w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345c w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345c w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">95.970<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345c w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">97.921<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345d w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345d w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.165<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345d w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.372<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345e w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345e w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.759<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345e w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.723<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345f w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345f w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.616<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345f w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.391<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3460 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il lea<span class=\"_ _0\"></span>sing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3460 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">56.611<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3460 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">57.268<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3461 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3461 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3461 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3462 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3462 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3462 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">56.414<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3463 w460 h5b3\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3463 w461 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3463 w462 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3464 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3464 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3464 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3465 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3465 w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.274<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3465 w462 h550\"><div class=\"t m0 xff h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">854<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3466 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3466 w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">226.897<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3466 w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">228.204<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3467 w460 h550\"><div class=\"t m0 x67 h2f y11d ff5 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite l\u2019esc<span class=\"_ _0\"></span>ussione de<span class=\"_ _0\"></span>lle garanzie ricev<span class=\"_ _0\"></span>ute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3467 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3467 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>Il criterio <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lutazione utilizzat<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>terreni e fabb<span class=\"_ _1\"></span>ricati \u00e8 <span class=\"_ _1\"></span>il valo<span class=\"_ _1\"></span>re rivalutato<span class=\"_ _1\"></span> al 1\u00b0 <span class=\"_ _1\"></span>gennaio 2004 <span class=\"_ _1\"></span>in s<span class=\"_ _1\"></span>ede di<span class=\"_ _324\"> </span>prima applicaz<span class=\"_ _1\"></span>ione dei principi<span class=\"_ _1\"></span> IAS.  <span class=\"_ _1\"></span>A regime <span class=\"_ _1\"></span>il cri<span class=\"_ _1\"></span>terio adottato<span class=\"_ _1\"></span> \u00e8 il<span class=\"_ _1\"></span> costo; <span class=\"_ _1\"></span>tale criterio \u00e8 <span class=\"_ _1\"></span>adottato <span class=\"_ _1\"></span>anche<span class=\"_ _324\"> </span>per tutte le altre attivit\u00e0 m<span class=\"_ _1\"></span>ateriali.<span class=\"_ _324\"> </span>La vita utile stimata <span class=\"_ _1\"></span>per le principali categorie di beni \u00e8 cos\u00ec stabili<span class=\"_ _1\"></span>ta:<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">fabbricati: 50 anni,<span class=\"_ _324\"> </span></span>- <span class=\"_ _50\"> </span><span class=\"ff2\">mobili <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>uff<span class=\"_ _1\"></span>icio, <span class=\"_ _2d\"> </span>arredi, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>attrezzature <span class=\"_ _2d\"> </span>v<span class=\"_ _1\"></span>arie, <span class=\"_ _2d\"> </span>banconi <span class=\"_ _2d\"> </span>blindati <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>bussole, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>allarme: 10 anni,<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _324\"> </span></span>All\u2019interno delle singole t<span class=\"_ _1\"></span>ipologie di beni, ove n<span class=\"_ _1\"></span>ecessario, vengono individuat<span class=\"_ _1\"></span>e alcune tipolo<span class=\"_ _1\"></span>gie alle quali<span class=\"_ _324\"> </span>sono attribuite vite util<span class=\"_ _1\"></span>i ulteriormente specificate.<span class=\"_ _324\"> </span>L\u2019ammortamento \u00e8 calcolato<span class=\"_ _1\"></span> in modo lineare p<span class=\"_ _1\"></span>er tutte le classi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff2\">attivit\u00e0 mate<span class=\"_ _1\"></span>riali, fatta eccezione per i<span class=\"_ _324\"> </span></span>terreni e le opere d\u2019arte che non vengono ammort<span class=\"_ _1\"></span>izzati.<span class=\"_ _324\"> </span>Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201c2.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Diritti <span class=\"_ _2\"></span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>principio IFRS16 <span class=\"_ _2\"></span>\u201cLeases\u201d<span class=\"_ _324\"> </span>in vigore <span class=\"_ _2\"></span>dal 1\u00b0 <span class=\"_ _0\"></span>gennaio <span class=\"_ _0\"></span>2019, le <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 consistenti <span class=\"_ _2\"></span>nei diritto <span class=\"_ _0\"></span>d\u2019uso ogge<span class=\"_ _0\"></span>tto dei <span class=\"_ _2\"></span>contratti di <span class=\"_ _0\"></span>locazione (c<span class=\"_ _0\"></span>.d.<span class=\"_ _324\"> </span>\u201cRight <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Use <span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>sset\u201d <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>\u201cRoU<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Asset\u201d), <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>sommatoria <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>debito <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>diretti<span class=\"_ _324\"> </span>iniziali, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _3\"></span>effettuati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>decorrenza <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _1\"></span>(al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventuali incentivi al leasing ricevuti) e d<span class=\"_ _1\"></span>ei costi di smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e/o ripristino.<span class=\"_ _324\"> </span><div class=\"c w382 h5c2 gs2e\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">9.2 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al cost<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs2f\"><table class=\"s wbab ha8f\" id=\"_baaa4619-58c1-4471-b10c-4572cc692120\"><tr><td></td><td></td><td></td><td class=\"c x488 y3468 w3b9 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x285 y3468 w469 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3469 w463 h608\"><div class=\"t m0 x67 h2f y11e ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x489 y346a wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48a y346b wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x48b y346c wbad ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x48c y346d w46a h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x48d y346e wbae ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3f1 y346d w46b h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x48e y3470 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48f y3471 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x48c y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x490 y3469 w41a h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x491 y3469 w456 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3f1 y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3469 w466 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x492 y3469 w467 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3472 w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3472 w468 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3472 w41a h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3472 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3472 w408 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3472 w466 h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3472 w467 h550\"><div class=\"t m0 xb6 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x27f y3473 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3473 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3473 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3473 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3473 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.067<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3473 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3473 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.663 </div></td></tr><tr><td class=\"c x27f y3474 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3474 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">2.148<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3474 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3474 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3474 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.723<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3474 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3474 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.771 </div></td></tr><tr><td class=\"c x273 y3475 wbb0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y3476 w468 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3476 w41a h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3476 w456 h5a2\"><div class=\"t m0 xa8 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3476 w408 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3476 w466 h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3476 w467 h5a2\"><div class=\"t m0 xa8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3477 wbb1 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3478 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3478 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3478 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3478 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3478 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3478 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3478 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3479 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3479 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3479 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3479 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3479 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3479 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3479 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y347a w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y347a w468 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347a w41a h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347a w456 h550\"><div class=\"t m0 xb6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347a w408 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347a w466 h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347a w467 h550\"><div class=\"t m0 xb6 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x273 y347b wbb2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y347c wbb3 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">l\u2019escussione de<span class=\"_ _0\"></span>lle garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y347d w468 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347d w41a h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347d w456 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347d w408 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347d w466 h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347d w467 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wbb4 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"c w2 h0 gs30\"><div class=\"t m0 x3 h58b y8cd ff12 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h58b y2048 ff12 fse fc0 sc0 ls0 ws0\">Legenda<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d y2169 ff6 fse fc0 sc0 ls0 ws0\">L1 = Livello 1<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d y2210 ff6 fse fc0 sc0 ls0 ws0\">L2 = Livello 2<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d ya1 ff6 fse fc0 sc0 ls0 ws0\">L3 = Livello 3<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h7c y2211 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y1370 ff3 fse fc0 sc0 ls0 ws0\">Impegni per acqui<span class=\"_ _0\"></span>sto di attivit\u00e0<span class=\"_ _0\"></span> materiali (IAS <span class=\"_ _0\"></span>16/74.c)<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2212 ff5 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _3f\"> </span>segnala <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>chiusura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>vi <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>imp<span class=\"_ _1\"></span>egni <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y20f0 ff2 fs4 fc0 sc0 ls0 ws0\">materiali. <span class=\"_ _101\"> </span> </div><div class=\"t m0 x3 ha y1d81 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y21f2 ff3 fse fc0 sc0 ls0 ws0\">9.3 Attivit\u00e0 materiali ad<span class=\"_ _2\"></span> uso funzionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 rivalutat<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha ybf0 ff2 fs4 fc0 sc0 ls0 ws0\">Alle date di riferimento il Banco non detiene attivit\u00e0 mat<span class=\"_ _1\"></span>eriali ad uso funzionale rival<span class=\"_ _1\"></span>utate.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y4fb ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y42f ff3 fse fc0 sc0 ls0 ws0\">9.4 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al fair<span class=\"_ _0\"></span> value<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1896 ff2 fs4 fc0 sc0 ls0 ws0\">Alla date di riferimento il Banco non deti<span class=\"_ _1\"></span>ene attivit\u00e0 materiali detenute a scopo di inv<span class=\"_ _1\"></span>estimento valutate <span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha yeb4 ff2 fs4 fc0 sc0 ls0 ws0\">al fair value.<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 hee y2213 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y665 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1fba ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb y1378 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div>9.6 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: var<span class=\"_ _0\"></span>iazioni annue<span class=\"ff7 fsb\"> </span><table class=\"s wbb5 ha91\" id=\"_7875c842-596e-43ac-84f5-308f45604e91\"><tr><td class=\"c x27f y347f w46c h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y347f w40a h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y347f w46d h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x493 y347f w325 h5b0\"><div class=\"t m0 x3a h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x494 y3480 wbb6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impianti<span class=\"_ _324\"> </span></div></td><td class=\"c x495 y347f w32f h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x496 y347f w42b h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x497 y3481 wbb7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">elettronici<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3482 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3482 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3482 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">252.883 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3482 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">39.742 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3482 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">32.684 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3482 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">64.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3482 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">444.367 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3483 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3483 w46d h550\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">98.550  </div></td><td class=\"c x493 y3483 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">36.371  </div></td><td class=\"c x498 y3483 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">27.959  </div></td><td class=\"c x495 y3483 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">53.283  </div></td><td class=\"c x496 y3483 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">216.163  </div></td></tr><tr><td class=\"c x27f y3484 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3484 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3484 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">154.333 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3484 w325 h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.371 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3484 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">4.725 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3484 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">11.247 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3484 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">228.204 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3485 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3485 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">388<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3485 w46d h550\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">12.424<span class=\"ff2\"> </span></div></td><td class=\"c x493 y3485 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">525<span class=\"ff2\"> </span></div></td><td class=\"c x498 y3485 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.635<span class=\"ff2\"> </span></div></td><td class=\"c x495 y3485 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.188<span class=\"ff2\"> </span></div></td><td class=\"c x496 y3485 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">20.160<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3486 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3486 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">388<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3486 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">6.413 </div></td><td class=\"c x493 y3486 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">342<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3486 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.128 </div></td><td class=\"c x495 y3486 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.019 </div></td><td class=\"c x496 y3486 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">13.290 </div></td></tr><tr><td class=\"c x27f y3487 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3487 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3487 w46d h307\"><div class=\"t m0 x46 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.493 </div></td><td class=\"c x493 y3487 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3487 w46e h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">254<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3487 w32f h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3487 w42b h307\"><div class=\"t m0 x3a h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.820 </div></td></tr><tr><td class=\"c x27f y3488 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.2 Spese per m<span class=\"_ _0\"></span>igliorie capita<span class=\"_ _0\"></span>lizzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3488 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3488 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3488 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3488 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3488 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3488 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3489 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3489 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3489 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3489 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3489 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3489 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3489 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348a w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348a w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348a w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348a w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348a w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348a w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348a w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348c w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348c w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348c w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348c w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348c w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348c w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348c w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348d w46c h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> positive di ca<span class=\"_ _0\"></span>mbio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y348e wbb8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.6 Trasferiment<span class=\"_ _0\"></span>i da immobili<span class=\"_ _0\"></span> detenuti a sc<span class=\"_ _0\"></span>opo di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y348f w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348f w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348f w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348f w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348f w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348f w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y3490 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3491 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3491 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3491 w46d h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.011 </div></td><td class=\"c x493 y3491 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">183<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3491 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">507<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3491 w32f h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3491 w42b h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.870 </div></td></tr><tr><td class=\"c x27f y3492 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3492 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3492 w46d h307\"><div class=\"t m0 x20 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">364<span class=\"ls0\"> </span></div></td><td class=\"c x493 y3492 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3492 w46e h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3492 w32f h307\"><div class=\"t m0 x24 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3492 w42b h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">530<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3493 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3493 w40a h550\"><div class=\"t m0 x31 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">140 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3493 w46d h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.556 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3493 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">732 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3493 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.602 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3493 w32f h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.437 <span class=\"ff2\"> </span></div></td><td class=\"c x496 y3493 w42b h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">21.467 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3494 w46c h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x493 y3494 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">158 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3494 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">482 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y3494 w32f h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">82 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y3494 w42b h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">722 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3495 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Ammortam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3495 w46d h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">13.855  </div></td><td class=\"c x493 y3495 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">456 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3495 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.119  </div></td><td class=\"c x495 y3495 w32f h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.345  </div></td><td class=\"c x496 y3495 w42b h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">18.775  </div></td></tr><tr><td class=\"c x37b y3496 wbba ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 Rettifiche<span class=\"_ _0\"></span> di valore da <span class=\"_ _0\"></span>deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x499 y3497 wbbb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49a y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49b y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49c y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49d y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49e y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x37b y3499 wbbd ha92\"><div class=\"t m0 x23f h2f y3498 ff2 fse fc0 sc0 ls0 ws0\">imputate a<span class=\"_ _324\"> </span></div><div class=\"t m0 x49f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y349a w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349a w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349a w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349a w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349a w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349a w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349c w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">C.4 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349c w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349c w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349c w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349c w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349c w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349c w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349d w46c h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349e w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349e w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349e w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349e w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349e w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349e w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349e w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349f w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> negative d<span class=\"_ _0\"></span>i cambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349f w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349f w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349f w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349f w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349f w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349f w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34a0 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Trasferim<span class=\"_ _0\"></span>enti a:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a0 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a0 w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a0 w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a0 w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a0 w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a0 w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a1 wbbe ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) attivit\u00e0 ma<span class=\"_ _0\"></span>teriali detenu<span class=\"_ _0\"></span>te a scopo d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y34a2 w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a2 w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a2 w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a2 w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a2 w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a2 w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a3 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y34a4 wbbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">attivit\u00e0 <span class=\"_ _0\"></span>non corren<span class=\"_ _0\"></span>ti e gruppi di att<span class=\"_ _0\"></span>ivit\u00e0 in via<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2f6 y34a5 w40a h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a5 w46d h60d\"><div class=\"t m0 x2f h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a5 w325 h60d\"><div class=\"t m0 x36 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a5 w46e h60d\"><div class=\"t m0 x22 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a5 w32f h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a5 w42b h60d\"><div class=\"t m0 x1f3 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a6 wbc0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34a7 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a7 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">140 <span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y34a7 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.701  </div></td><td class=\"c x493 y34a7 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">118 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y34a7 w46e h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y34a7 w32f h550\"><div class=\"t m0 x2b h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">10 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y34a7 w42b h550\"><div class=\"t m0 x3a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.970  </div></td></tr><tr><td class=\"c x27f y34a8 w46c h60e\"><div class=\"t m0 x67 h2f y11c2 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a8 w40a h60e\"><div class=\"t m0 x3b h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34a8 w46d h60e\"><div class=\"t m0 x27 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">151.201 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y34a8 w325 h60e\"><div class=\"t m0 x2d h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">3.164 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y34a8 w46e h60e\"><div class=\"t m0 x20 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">5.758 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y34a8 w32f h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">11.998 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y34a8 w42b h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">226.897 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34a9 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">D.1 Riduzioni d<span class=\"_ _0\"></span>i valore total<span class=\"_ _0\"></span>i nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y34a9 w46d h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">112.050  </div></td><td class=\"c x493 y34a9 w325 h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">36.668  </div></td><td class=\"c x498 y34a9 w46e h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">29.590  </div></td><td class=\"c x495 y34a9 w32f h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">55.532  </div></td><td class=\"c x496 y34a9 w42b h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">233.840  </div></td></tr><tr><td class=\"c x27f y3321 w46c h60f\"><div class=\"t m0 x67 h2f y221d ff3 fse fc0 sc0 ls0 ws0\">D.2 Rimanenze<span class=\"_ _0\"></span> finali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3321 w40a h60f\"><div class=\"t m0 x3b h3b y221d ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3321 w46d h60f\"><div class=\"t m0 x27 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">263.251 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3321 w325 h60f\"><div class=\"t m0 xc5 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">39.832 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3321 w46e h60f\"><div class=\"t m0 x2d h3b y221d ff3 fse fc0 sc0 ls0 ws0\">35.348 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3321 w38a h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">67.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3321 w46f h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">460.737 <span class=\"ff2 fc3\"> </span></div></td></tr><tr><td class=\"c x27f y34aa w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">E. Valutazione<span class=\"_ _0\"></span> al costo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34aa w40a h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34aa w46d h550\"><div class=\"t m0 x2f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x493 y34aa w325 h550\"><div class=\"t m0 xb7 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x498 y34aa w46e h550\"><div class=\"t m0 x22 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x495 y34aa w38a h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x496 y34aa w46f h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fc3\"> </span></div></td></tr></table>Alle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>A.1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>D.1 <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201cRi<span class=\"_ _1\"></span>duzioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>totali <span class=\"_ _3\"></span>nette\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riportati <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>importi <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>complessivamente operati. <span class=\"_ _1\"></span> La <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB <span class=\"_ _2d\"> </span>1 <span class=\"_ _2d\"> </span>Acquisti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2d\"> </span></span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>aggregazione <span class=\"_ _2d\"> </span>aziendale\u201d <span class=\"_ _2c\"> </span>accoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>cespiti <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>B<span class=\"_ _1\"></span><span class=\"ff2 ls124\">PPS<span class=\"ls29\">,<span class=\"_ _324\"> </span></span></span><span class=\"ff2 ls124\"><span class=\"ls29\"> </span></span>acquisite <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>bilancio<span class=\"_ _324\"> </span> consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 Vendit<span class=\"_ _1\"></span>e\u201d e \u201cC.7 Altre variazioni\u201d tr<span class=\"_ _1\"></span>ovano rappresentazione:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">gli <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>dismissio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>e delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>teriali <span class=\"_ _0\"></span>effettuate <span class=\"_ _2\"></span>nell\u2019esercizio<span class=\"_ _1\"></span>; <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>particolare,<span class=\"_ _324\"> </span></span></span>la voce <span class=\"_ _1\"></span>\u201cB.7 Altre va<span class=\"_ _1\"></span>riazioni\u201d include <span class=\"_ _1\"></span>lo s<span class=\"_ _1\"></span>carico d<span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>ammortamento di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>cespiti <span class=\"_ _1\"></span>dismessi e<span class=\"_ _324\"> </span>la <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201cC.7 <span class=\"_ _3\"></span>Altre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni\u201d <span class=\"_ _1\"></span>accogli<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>sc<span class=\"ff2\">ar<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _1\"></span>storico <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>medesimi <span class=\"_ _3\"></span>cespiti. <span class=\"_ _1\"></span>Ad <span class=\"_ _3\"></span>esito<span class=\"_ _324\"> </span></span>delle <span class=\"_ _2\"></span>suddette dismissioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rilevate <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>realizzo <span class=\"_ _2\"></span>per complessivi <span class=\"_ _0\"></span><span class=\"lsb\">26<span class=\"ls0\"> <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _324\"> </span></span></span>contabilizzati a conto<span class=\"_ _1\"></span> economico alla voce 200 \u201cAltri oneri / pro<span class=\"_ _1\"></span>venti di gestione\u201d;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _10c\"> </span><span class=\"ff2 fs4\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>incrementativi <span class=\"_ _0\"></span><span class=\"ff5\">di <span class=\"_ _2\"></span>Lease Modifications <span class=\"_ _2\"></span>intervenuti <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>valori <span class=\"_ _2\"></span>di RoU <span class=\"_ _2\"></span>Asset <span class=\"_ _0\"></span>iscritti<span class=\"_ _324\"> </span></span></span></span>in bilancio in applicazione del principio<span class=\"_ _1\"></span> contabile IFRS 16.<span class=\"_ _324\"> </span>In particolare:<span class=\"_ _324\"> </span>Alla  Voce  \u201cB.1.  Acquisti  <span class=\"ff2\">-  </span>di  cui  operazioni  di  aggregazione  aziendale\u201d  risulta  espos<span class=\"_ _1\"></span>to  il  valore<span class=\"_ _324\"> </span>dell\u2019iscrizione <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _8e\"> </span>ad <span class=\"_ _8e\"> </span>esito <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>processo <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>Purchase <span class=\"_ _8e\"> </span>Price <span class=\"_ _8e\"> </span>Allocati<span class=\"_ _1\"></span>on <span class=\"_ _8e\"> </span>(PPA) <span class=\"_ _8e\"> </span>connesso<span class=\"_ _324\"> </span>all\u2019acquisizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ramo <span class=\"_ _0\"></span>sportelli <span class=\"_ _2\"></span>realizzata <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff2\">dicembre <span class=\"_ _2\"></span><span class=\"lsb\">202<span class=\"ls0\">4 <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>BPPB; <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli<span class=\"_ _324\"> </span></span></span></span>si <span class=\"ff5\">rinvia alla \u201cParte G <span class=\"_ _1\"></span></span>- <span class=\"ff5\">Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami d\u2019az<span class=\"_ _1\"></span>ienda\u201d.<span class=\"_ _324\"> </span></span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201c<span class=\"ff2\">C.7 A<span class=\"_ _0\"></span>tre V<span class=\"_ _0\"></span>ariazioni<span class=\"ff5\">\u201d accoglie <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"ff2\">delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>iscritte di <span class=\"_ _2\"></span>Dynamica Retail <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>acquisite<span class=\"_ _324\"> </span></span></span></span>nel <span class=\"_ _3b\"></span>corso <span class=\"_ _3b\"></span>dell\u2019esercizio <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tramite <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>operazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>aggregazione <span class=\"_ _3b\"> </span>aziendal<span class=\"_ _1\"></span>e, <span class=\"_ _3b\"></span>iscritte <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>bilancio<span class=\"_ _324\"> </span>consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>9.7 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wbc1 ha93\" id=\"_dfbd849e-f93e-4daf-a2f9-08c4e4fa20bd\"><tr><td class=\"c x27f y34ab w470 h5c8\"><div class=\"t m0 x67 h2f y2224 ff3 fsc7 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _0\"></span>alori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ac w473 h550\"><div class=\"t m0 x3c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x413 y34ab w471 h550\"><div class=\"t m0 x4c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a0 y34ab w472 h550\"><div class=\"t m0 x31 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ad w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A. Esistenze<span class=\"_ _0\"></span> iniziali<span class=\"_ _0\"></span> lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ad w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34ad w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.723 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34ae w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">A.1 Riduzion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> di valore to<span class=\"_ _0\"></span>tali nett<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34ae w472 h550\"><div class=\"t m0 x138 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(923)  </div></td></tr><tr><td class=\"c x27f y34af w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A.2 Esistenze<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>iniziali ne<span class=\"_ _0\"></span>tte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34af w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34af w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.646 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b0 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b0 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">141 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34b0 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">558 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b1 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.1 Acquist<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b1 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b1 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b2 w470 h5b3\"><div class=\"t m0 x30 h2f y1e3c ff2 fsc7 fc0 sc0 ls0 ws0\">B.2 Spese <span class=\"_ _0\"></span>per migliori<span class=\"_ _0\"></span>e capitali<span class=\"_ _0\"></span>zzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b2 w471 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b2 w472 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b3 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> positive di f<span class=\"_ _0\"></span>air valu<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b3 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b3 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b4 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.4 Riprese d<span class=\"_ _0\"></span>i valore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b4 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b4 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b5 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio positiv<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b5 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b5 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b6 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.6 Trasfer<span class=\"_ _0\"></span>imenti da i<span class=\"_ _0\"></span>mmobili ad <span class=\"_ _0\"></span>uso<span class=\"_ _0\"></span> funzionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b6 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b6 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b7 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b7 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">141 <span class=\"ls0\"> </span></div></td><td class=\"c x4a0 y34b7 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">558 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34b8 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">C. Diminuzio<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34b8 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">133 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b9 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b9 w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x27f y34ba w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.2 Ammo<span class=\"_ _0\"></span>rtamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ba w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34ba w472 h550\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">64 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34bb w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> negative <span class=\"_ _0\"></span>di fair val<span class=\"_ _0\"></span>ue<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bb w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bb w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bc w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.4 Rettifi<span class=\"_ _0\"></span>che di valo<span class=\"_ _0\"></span>re da det<span class=\"_ _0\"></span>erioramento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bc w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bc w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bd w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio negat<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bd w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bd w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34be w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.6 Trasfe<span class=\"_ _0\"></span>rimenti a: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34be w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34be w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bf w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">a) immobi<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bf w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bf w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c0 w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">b) attivit\u00e0 no<span class=\"_ _0\"></span>n corrent<span class=\"_ _0\"></span>i e gruppi d<span class=\"_ _2\"></span>i attivit\u00e0 in via di d<span class=\"_ _0\"></span>ismissione<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c0 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34c0 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c1 w470 h5b3\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c1 w471 h5b3\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34c1 w472 h5b3\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">69 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34c2 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">D. Rimane<span class=\"_ _0\"></span>nze final<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c2 w471 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         1.208 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34c2 w472 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         2.148 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34c3 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">E. Valutazio<span class=\"_ _0\"></span>ne al f<span class=\"_ _0\"></span>air value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c3 w471 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff17 fsb\"> </span></div></td><td class=\"c x4a0 y34c3 w472 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff17 fsb\"> </span></div></td></tr></table>9.9 Impegni per<span class=\"_ _0\"></span> acquisto di atti<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 materiali<span class=\"_ _324\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _324\"> </span>1.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso banche<table class=\"s wbfe haa5\" id=\"_c04fff59-be48-411e-90a3-8eade1c9e7c5\"><tr><td></td><td></td><td></td><td class=\"c x504 y35bb w150 h24f\"><div class=\"t m0 x4e h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x505 y35bb w4bc h24f\"><div class=\"t m0 x9 h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35bc w4ba h639\"><div class=\"t m0 x67 h2f y12e ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bc w4bb h63a\"><div class=\"t m0 x27 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x506 y35bd w483 h307\"><div class=\"t m0 xee h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x505 y35bc w374 h63a\"><div class=\"t m0 x131 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bd w123 h307\"><div class=\"t m0 x4c h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x506 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x315 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x500 y35bc w42b h24f\"><div class=\"t m0 x27 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bc w4b9 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x508 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x509 y35bc w374 h24f\"><div class=\"t m0 xb6 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35be w4ba h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Debiti ver<span class=\"_ _0\"></span>so banche centrali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35be w4bb h142\"><div class=\"t m0 xbe h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35be w42b h142\"><div class=\"t m0 x31 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35be w374 h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1.479.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35be w4b9 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35be w374 h142\"><div class=\"t m0 x2b h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35bf w4ba h553\"><div class=\"t m0 x67 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">2. Debiti ver<span class=\"_ _0\"></span>so banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bf w4bb h553\"><div class=\"t m0 x3b h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35bf w42b h553\"><div class=\"t m0 x31 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35bf w374 h553\"><div class=\"t m0 x30 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">547.077<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35bf w4b9 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35bf w374 h553\"><div class=\"t m0 x2b h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c0 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.1 Conti corren<span class=\"_ _0\"></span>ti e deposit<span class=\"_ _0\"></span>i a vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c0 w4bb h268\"><div class=\"t m0 x30 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">16.791 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c0 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c0 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">25.388<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c0 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c0 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c1 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.2 Depositi a sc<span class=\"_ _0\"></span>adenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c1 w4bb h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls3f ws0\">477 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x506 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c1 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c1 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c1 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c1 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c2 w4ba h5ef\"><div class=\"t m0 x3a h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">2.3 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c2 w4bb h5ef\"><div class=\"t m0 x3b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">465.525 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c2 w42b h5ef\"><div class=\"t m0 x31 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c2 w374 h5ef\"><div class=\"t m0 x4d h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c2 w4b9 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c2 w374 h5ef\"><div class=\"t m0 x2b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c3 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.1 Pronti con<span class=\"_ _0\"></span>tro termine <span class=\"_ _0\"></span>passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c3 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">345.170 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c3 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c3 w374 h268\"><div class=\"t m0 x4d h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c3 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c3 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c4 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c4 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">120.355 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c4 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c4 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c4 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c4 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c5 wbff ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Debiti per<span class=\"_ _0\"></span> impegni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i strument<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x504 y35c6 w4bb h571\"><div class=\"t m0 x3f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c6 w42b h571\"><div class=\"t m0 x31 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c6 w374 h571\"><div class=\"t m0 x8f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c6 w4b9 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c6 w374 h571\"><div class=\"t m0 x2b h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c7 wc00 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35c8 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.5 Debiti per<span class=\"_ _0\"></span> leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c8 w4bb h268\"><div class=\"t m0 x3f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c8 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c8 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c8 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c8 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c9 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c9 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">315.880 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c9 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c9 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">76.457<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c9 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c9 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ca w4ba h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35ca w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35ca w42b h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35ca w4b9 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td></tr></table>Totale<span class=\"_ _324\"> </span>1950066<span class=\"_ _324\"> </span>3381351<span class=\"_ _324\"> </span>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>La <span class=\"ff5\">voce \u201cDebiti verso banche centrali\u201d alla data di <span class=\"_ _0\"></span>riferimento del presente bilancio non evidenzia alcun<span class=\"_ _324\"> </span></span>saldo <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>ich\u00e9 <span class=\"_ _3f\"> </span><span class=\"ff5\">non <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201cTL<span class=\"_ _1\"></span>TRO\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>naturale <span class=\"_ _2d\"> </span>scadenza <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ue <span class=\"_ _3f\"> </span>linee <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>finanziamento <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>finanziamento <span class=\"_ _1\"></span>assegnata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea<span class=\"_ _3\"></span> era <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>479.445 <span class=\"_ _1\"></span>migliaia<span class=\"_ _324\"> </span>di euro.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>nella vo<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>competenze <span class=\"_ _1\"></span>maturate <span class=\"_ _3\"></span>nell\u2019anno <span class=\"_ _1\"></span>per<span class=\"_ _324\"> </span>26,0 milioni di euro (ex 92,5 milioni di euro). Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c2.<span class=\"_ _1\"></span>3.1 <span class=\"_ _29\"></span>Pronti <span class=\"_ _29\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _29\"></span>passivi\u201d <span class=\"_ _29\"></span>trovano <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>i <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Long <span class=\"_ _29\"></span>Term <span class=\"_ _3\"></span>Repo <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>part<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>degli <span class=\"_ _3b\"></span>attivi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _29\"></span>(eligibl<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>non) <span class=\"_ _3b\"> </span>posti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>essere <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>primar<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"></span>controparti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>ottimizzare le attivit\u00e0 di funding. L<span class=\"ff5\">a <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c2.3.2 <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span></span>espone <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mutuo <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>concesso <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>JP <span class=\"_ _3\"></span>Morgan <span class=\"_ _1\"></span>Milan <span class=\"_ _3\"></span>Branch<span class=\"_ _324\"> </span>nell\u2019ambito dell\u2019operazione di cartolari<span class=\"_ _1\"></span>zzazione Desio SME.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c2.6 <span class=\"_ _3\"></span>Altri <span class=\"_ _1\"></span>debiti\u201d <span class=\"_ _3\"></span>risulta <span class=\"_ _3\"></span>composta <span class=\"_ _3\"></span>principalmente <span class=\"_ _1\"></span>dal <span class=\"_ _29\"></span><span class=\"ff2\">d<span class=\"_ _1\"></span>ebito <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>Copped\u00e8<span class=\"_ _324\"> </span></span>correlato all\u2019<span class=\"_ _1\"></span>operazione di <span class=\"_ _1\"></span>cartolarizz<span class=\"_ _1\"></span>azione Copped\u00e8<span class=\"_ _1\"></span><span class=\"ff2\"> e<span class=\"_ _1\"></span> Fauno<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>315.047<span class=\"_ _1\"></span> migli<span class=\"_ _1\"></span>aia di <span class=\"_ _1\"></span>euro av<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>originator <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _29\"></span>Fides <span class=\"_ _29\"></span>(a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>esercizio <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>76.547 <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>Notes<span class=\"_ _324\"> </span>Copped\u00e8).<span class=\"_ _324\"> </span>1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span>10.126.755 XX<span class=\"_ _324\"> </span>X10.116.726 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>2. Depositi a sc<span class=\"_ _0\"></span>adenza 852.818 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.012.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span>1.950.313 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.101.325 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span>1.207.009 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>607.637 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.2 Altri<span class=\"_ _324\"> </span>743.304 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>493.688 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span>5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span>58.315 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>58.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>6. Altri debiti<span class=\"_ _324\"> </span>292.456 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>199.581 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>31/12/2024<span class=\"_ _324\"> </span>13.280.657 13.280.657 12.489.018 12.489.0<span class=\"_ _324\"> </span>- - - - Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span>attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span>sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>Rainbow Spv Srl.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo. Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span>Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span>2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>principali <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c6. <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>debiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>a: <span class=\"_ _3\"></span>assegni <span class=\"_ _3\"></span>circolari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>34<span class=\"_ _1\"></span>.540<span class=\"_ _324\"> </span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>segni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>traenza <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>54<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>(a <span class=\"_ _2\"></span>fine esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>pettivamente<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>40.520<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>circolari <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>540 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>aenza); <span class=\"_ _29\"></span>debito <span class=\"_ _29\"></span>verso<span class=\"_ _324\"> </span>sottoscrittori <span class=\"_ _3\"></span><span class=\"ff5\">Notes <span class=\"_ _1\"></span>Copped\u00e8 <span class=\"_ _3\"></span>correlato <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>Copped<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>199.<span class=\"_ _1\"></span><span class=\"ff2\">202 <span class=\"_ _3\"></span>migliaia<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>152.914); <span class=\"_ _3b\"></span>debito<span class=\"_ _324\"> </span>verso <span class=\"_ _3b\"> </span>sottoscritt<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>Notes <span class=\"_ _3f\"> </span><span class=\"ff5\">Senior <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>Mezzanine <span class=\"_ _3b\"> </span>correlat<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>all\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzazione <span class=\"_ _3b\"> </span>Rainbow<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span></span>55.297 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>riginator <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Dynamica <span class=\"_ _1\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>di <span class=\"_ _8d\"> </span>confronto <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>ingresso <span class=\"_ _8d\"> </span>della <span class=\"_ _8d\"> </span>controllata <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>Gruppo <span class=\"_ _8d\"> </span>Banco <span class=\"_ _8d\"> </span>Desio <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>corso<span class=\"_ _324\"> </span>dell\u2019esercizio).<span class=\"ff2\"> </span>PARTE M <span class=\"ff4\">\u2013</span> INFOR<span class=\"_ _0\"></span>MATIVA SUL <span class=\"_ _0\"></span>LEASING<span class=\"_ _324\"> </span>SEZIONE 1 - <span class=\"lsa4\">LOCATARIO<span class=\"_ _324\"> </span></span>Informazioni qualitative<span class=\"_ _324\"> </span>In conformit\u00e0 <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ff5\">principio contabile IFRS16 <span class=\"_ _1\"></span>\u201cLeases\u201d per <span class=\"_ _1\"></span>i contr<span class=\"_ _1\"></span>atti che conferiscono <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>diritto di controllare<span class=\"_ _324\"> </span></span>l\u2019utilizzo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>identificato <span class=\"_ _1\"></span>(cfr. <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>16.B9 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>paragrafi <span class=\"_ _1\"></span>B13<span class=\"_ _3\"></span><span class=\"ff2\">-B20) per <span class=\"_ _1\"></span>un c<span class=\"_ _1\"></span>erto <span class=\"_ _1\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tempo, <span class=\"_ _1\"></span>lungo<span class=\"_ _324\"> </span></span>il periodo di utilizzo, <span class=\"_ _1\"></span>Banco Desio valuta <span class=\"_ _1\"></span>se sono verificati entrambi i seguenti requisit<span class=\"_ _1\"></span>i:<span class=\"_ _324\"> </span>a)<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff5\">Il <span class=\"_ _29\"></span>diritto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ott<span class=\"_ _1\"></span>enere <span class=\"_ _29\"></span>sostanzialmente <span class=\"_ _29\"></span>tutti <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span>conomici <span class=\"_ _29\"></span>dall\u2019utili<span class=\"_ _1\"></span>zzo <span class=\"_ _29\"></span>dell\u2019asset <span class=\"_ _29\"></span>identif<span class=\"_ _1\"></span>icato,<span class=\"_ _324\"> </span></span></span>come descritto nei paragrafi B21<span class=\"_ _1\"></span>-B23;<span class=\"_ _324\"> </span>b)<span class=\"ls0\"> <span class=\"_ _ce\"> </span><span class=\"ff5\">Il diritto a dirigere l\u2019uti<span class=\"_ _1\"></span>lizzo dell\u2019asset identificato, come descritto nei paragrafi <span class=\"_ _1\"></span>B24<span class=\"_ _1\"></span></span>-B30.<span class=\"_ _324\"> </span></span>Conseguentemente, <span class=\"_ _2c\"> </span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _2d\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _2d\"> </span>id<span class=\"_ _1\"></span>entificato <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>contratto  di <span class=\"_ _2d\"> </span>leasing <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>resa  disponibile<span class=\"_ _324\"> </span>all\u2019utilizzo da parte del locatario<span class=\"_ _1\"></span>, il Banco rileva:<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">una <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>consistente <span class=\"_ _3b\"> </span>nei <span class=\"_ _3f\"> </span>pagamenti <span class=\"_ _3f\"> </span>dovuti <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>leasing <span class=\"_ _3f\"> </span>(i.e. <span class=\"_ _3b\"> </span>L<span class=\"_ _1\"></span>ease <span class=\"_ _3b\"> </span>Liability). <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3b\"> </span>pas<span class=\"_ _1\"></span>sivit\u00e0 <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _324\"> </span></span></span>inizialmente <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>pag<span class=\"_ _1\"></span>amenti <span class=\"_ _1\"></span>dovuti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>attual<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>interesse <span class=\"_ _3\"></span>implicito <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>prontamente <span class=\"_ _3\"></span>determinato, <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>tass<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>finanziamento marginale del locatario<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff5\">un\u2019attivit\u00e0 <span class=\"_ _3\"></span>consistente <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utiliz<span class=\"_ _1\"></span>zo <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>RoU <span class=\"_ _3\"></span>Asset). <span class=\"_ _3\"></span>Tale <span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inizialmente <span class=\"_ _29\"></span>rilevata <span class=\"_ _3\"></span>come<span class=\"_ _324\"> </span></span></span>sommatoria di Lease Liability, costi diretti iniziali, pagamenti effettuati alla data o prima della data di<span class=\"_ _324\"> </span>decorrenza del contratto al netto degli<span class=\"_ _1\"></span> incentivi al<span class=\"_ _1\"></span> leasing ricevuti, costi di smantellamento.<span class=\"_ _324\"> </span>La <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>tali <span class=\"_ _3b\"></span>valori <span class=\"_ _29\"></span>patrimoniali <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>effettuata <span class=\"_ _29\"></span>distintamente <span class=\"_ _29\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ragione <span class=\"_ _3b\"> </span>della <span class=\"_ _29\"></span>tipologia <span class=\"_ _3b\"></span>degli <span class=\"_ _29\"></span>asset<span class=\"_ _324\"> </span>identificati, che in Banco Desio<span class=\"_ _1\"></span> sono rappresentati esclusivamente da immob<span class=\"_ _1\"></span>ili ed autovetture.<span class=\"_ _324\"> </span>Banco <span class=\"_ _3\"></span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>adottato <span class=\"_ _29\"></span>alcuni <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>espedi<span class=\"_ _1\"></span>enti <span class=\"_ _29\"></span>pratici <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>recognition <span class=\"_ _29\"></span>exempti<span class=\"_ _1\"></span>ons <span class=\"_ _29\"></span>previsti <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>principio<span class=\"_ _324\"> </span>IFRS16 \u201cLeases\u201d:<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">sono <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>contratti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ene <span class=\"_ _3\"></span>sottostante <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>guale <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Euro <span class=\"_ _3\"></span>5.000 <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span></span>applicazione iniziale (c.d. low v<span class=\"_ _1\"></span>alue asset);<span class=\"_ _324\"> </span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">sono <span class=\"_ _0\"></span>esclusi <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>atti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>lease <span class=\"_ _2\"></span>term complessiva <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>uguale <span class=\"_ _2\"></span>ai 12 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>esi <span class=\"_ _0\"></span>(c.d. short <span class=\"_ _2\"></span>term asset);<span class=\"_ _324\"> </span></span></span>\u2013<span class=\"ff8\"> <span class=\"_ _5f\"> </span><span class=\"ff2\">sono esclusi i costi diretti iniziali dalla valutaz<span class=\"_ _1\"></span>ione del RoU Asset alla data di applicaz<span class=\"_ _1\"></span>ione iniziale.<span class=\"_ _324\"> </span></span></span>Non <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>considerati <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>costi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>mantellamento <span class=\"_ _3f\"> </span>stimati <span class=\"_ _3f\"> </span>ai <span class=\"_ _2d\"> </span>fini <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>determinazione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>RoU <span class=\"_ _2d\"> </span>Asset, <span class=\"_ _3f\"> </span>dal<span class=\"_ _324\"> </span>momento <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>tipologia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>essere considerata <span class=\"_ _3\"></span>solo <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di decorrenza <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contratto<span class=\"_ _324\"> </span>di leasing.<span class=\"_ _324\"> </span>Con ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Lease <span class=\"_ _1\"></span>term, Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>deciso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>considerare <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>regime per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>nuovi <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>solo il<span class=\"_ _324\"> </span>primo <span class=\"_ _29\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rinnovo <span class=\"_ _29\"></span>come <span class=\"_ _3\"></span>ragionevolm<span class=\"_ _1\"></span>ente <span class=\"_ _29\"></span>certo, <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>meno <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>siano <span class=\"_ _29\"></span>clausole <span class=\"_ _29\"></span>contrattuali<span class=\"_ _324\"> </span>che lo <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>etino, <span class=\"_ _1\"></span>ovvero, <span class=\"_ _1\"></span>fatti <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>circos<span class=\"_ _1\"></span>tanze <span class=\"_ _1\"></span>che po<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>ino <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>considerare <span class=\"_ _1\"></span>rinnovi <span class=\"_ _1\"></span>aggiuntivi <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>determinar<span class=\"_ _1\"></span>e la<span class=\"_ _324\"> </span>fine <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>contratto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>leasing. <span class=\"_ _29\"></span>Per <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>contratti <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>essere <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>FTA, <span class=\"_ _29\"></span>era <span class=\"_ _29\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _29\"></span>aggiunto <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>rinnovo, <span class=\"_ _1\"></span>qualora <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>trovasse <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>primo <span class=\"_ _1\"></span>periodo contr<span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>(ovvero non <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>ncora <span class=\"_ _1\"></span>scattato <span class=\"_ _1\"></span>il<span class=\"_ _324\"> </span>primo <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rinnovo<span class=\"_ _1\"></span>), <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>qualora<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>ovasse <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rinnovo <span class=\"_ _3\"></span>successivo <span class=\"_ _29\"></span>al<span class=\"_ _324\"> </span>primo ma era ormai scaduto il <span class=\"_ _1\"></span>termine per la comunicazione della disdetta.<span class=\"_ _324\"> </span>Con <span class=\"_ _29\"></span>riferimento <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>attualizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>futuri <span class=\"_ _3\"></span>pagamenti <span class=\"_ _29\"></span>dovuti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>leasing, <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>ha<span class=\"_ _324\"> </span>deciso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzare <span class=\"_ _1\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>marginale <span class=\"_ _3\"></span>(incremental <span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rrowing <span class=\"_ _3\"></span>rate) <span class=\"_ _3\"></span>un\u2019unica <span class=\"_ _1\"></span>curv<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>di <span class=\"_ _3b\"> </span>tas<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>interesse, <span class=\"_ _3f\"> </span>considerando <span class=\"_ _3f\"> </span>peraltro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>u<span class=\"_ _1\"></span>n <span class=\"_ _3f\"> </span>floor <span class=\"_ _3f\"> </span>pari <span class=\"_ _3f\"> </span>allo <span class=\"_ _3f\"> </span>0% <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>cadenze <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>ui <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>tas<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>risultano<span class=\"_ _324\"> </span>negativi. <span class=\"_ _2d\"> </span>Tale <span class=\"_ _2c\"> </span>curva <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>basata <span class=\"_ _2c\"> </span>su <span class=\"_ _2d\"> </span>un <span class=\"_ _2c\"> </span>tasso <span class=\"_ _2c\"> </span>risk <span class=\"_ _2d\"> </span>free <span class=\"_ _2c\"> </span>(i.e. <span class=\"_ _2d\"> </span>tasso <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>interess<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>mercato) <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>sull<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>spread<span class=\"_ _324\"> </span>finanziamento (i.e. <span class=\"_ _2\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>credito del <span class=\"_ _2\"></span>locatar<span class=\"_ _1\"></span>io), <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>\u00e8 amortizing. <span class=\"_ _2\"></span>Tipicamente il <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>atto di <span class=\"_ _2\"></span>leasing non<span class=\"_ _324\"> </span>prevede <span class=\"_ _2\"></span>infatti <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>unico <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>scadenza, <span class=\"_ _2\"></span>be<span class=\"_ _1\"></span>ns\u00ec <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pagamento <span class=\"_ _2\"></span>periodico <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>canoni <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>l\u2019intera<span class=\"_ _324\"> </span>durata del contratto, che comport<span class=\"_ _1\"></span>a un andamento decrescente del debito re<span class=\"_ _1\"></span>siduo.<span class=\"_ _324\"> </span>Informazioni quantitative<span class=\"_ _324\"> </span> Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _29\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>leasing <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>si<span class=\"_ _324\"> </span> evidenziano i seguenti saldi:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">un <span class=\"_ _3b\"> </span>\u201cRoU <span class=\"_ _2d\"> </span>Asset\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>5</span></span>5,3<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>ferito <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>immobili<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>1,3 <span class=\"_ _3f\"> </span>milioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3f\"> </span>riferito <span class=\"_ _2d\"> </span>ad<span class=\"_ _324\"> </span> autovetture;<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">una \u201cL<span class=\"_ _1\"></span>ease <span class=\"_ _1\"></span>Liability\u201d <span class=\"_ _3\"></span>per 5</span></span>7<span class=\"_ _1\"></span>,0 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferito <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>immobili <span class=\"_ _3\"></span>e per <span class=\"_ _3\"></span>1,3 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro riferito <span class=\"_ _3\"></span>ad<span class=\"_ _324\"> </span> autovetture.<span class=\"_ _324\"> </span> Nel <span class=\"_ _0\"></span>corso dell\u2019esercizio sono <span class=\"_ _0\"></span>stati rilevati <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>per 1<span class=\"ff2\">2.382 migliaia di <span class=\"_ _2\"></span>euro connessi ai contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing, di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>cui <span class=\"_ _2\"></span>1.<span class=\"lsb\">286</span> <span class=\"_ _2\"></span><span class=\"ff5\">migliaia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>\u201cInteressi <span class=\"_ _0\"></span>Passivi\u201d <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>1<span class=\"_ _1\"></span><span class=\"ff2\">1.096<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff5\">migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _2\"></span>\u201cRettifich<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span></span><span class=\"ff5\"><span class=\"ff2\"><span class=\"ff5\"> </span></span></span>di valore nette su attivit\u00e0 materiali\u201d a <span class=\"_ _1\"></span>titolo di ammortamento del dirit<span class=\"_ _1\"></span>to d\u2019uso.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Si segnala, in particolare, che l\u2019ammortame<span class=\"_ _1\"></span>nto rilevato in conto economico f<span class=\"_ _1\"></span>a riferimento:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"lsb\">459</span> migliaia di euro ad autovetture,<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per 10.<span class=\"lsb\">637</span> migliaia di euro ad immobili.<span class=\"_ _324\"> </span> Complessivamente <span class=\"_ _2d\"> </span>i  costi <span class=\"_ _2c\"> </span>dell\u2019esercizio <span class=\"_ _2c\"> </span>riferiti <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>contratti  di <span class=\"_ _2c\"> </span><span class=\"ff6\">leasing <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span></span>non <span class=\"_ _2c\"> </span>rientranti <span class=\"_ _2c\"> </span>nell\u2019applicaz<span class=\"_ _1\"></span>ione<span class=\"_ _324\"> </span> dell\u2019IFRS16 (c.d. <span class=\"ff6\">low value <span class=\"_ _1\"></span>asset<span class=\"ff2\"> <span class=\"ls19\">e </span></span>s<span class=\"_ _1\"></span>hort term asset<span class=\"ff2\">) ammontano ad euro 2.<span class=\"_ _1\"></span><span class=\"lsb\">321</span> migliaia.<span class=\"_ _324\"> </span></span></span><span class=\"ff6\"><span class=\"ff2\"> </span></span>Con <span class=\"_ _2\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>\u201cL<span class=\"_ _1\"></span>ease <span class=\"_ _2\"></span>liability\u201d <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _1\"></span><span class=\"ff2\">4, <span class=\"_ _0\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>complessivi <span class=\"_ _2\"></span>58.<span class=\"lsb\">315</span> migliaia<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro,<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>si riporta di seguito una ripartiz<span class=\"_ _1\"></span>ione per fasce di scadenza residua delle passivit\u00e0:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span><span class=\"lsb\">10.880</span> migliaia di euro entro i 12 mesi;<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>18.855 migliaia di euro da 1 a 3 anni;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>13.813 migliaia di euro da 3 a 5 anni;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>14.767 migliaia di euro oltre i 5 anni. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-748": {
   "value": "Sezione <span class=\"_ _8a\"> </span>9   -   Attivit\u00e0 materiali   -<span class=\"_ _1\"></span>   voce 90<span class=\"_ _1\"></span>  9.1 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>valutate al costo<table class=\"s wbaa ha8e\" id=\"_9196f3dd-7bed-4aa1-82de-d8bcdfada320\"><tr><td class=\"c x27f y3459 w45d h5ce\"><div class=\"t m0 x67 h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3459 w461 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3459 w462 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345a w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345a w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.286<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345a w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.936<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345b w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345b w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.776<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345b w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345c w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345c w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">95.970<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345c w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">97.921<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345d w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345d w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.165<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345d w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.372<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345e w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345e w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.759<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345e w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.723<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345f w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345f w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.616<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345f w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.391<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3460 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il lea<span class=\"_ _0\"></span>sing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3460 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">56.611<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3460 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">57.268<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3461 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3461 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3461 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3462 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3462 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3462 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">56.414<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3463 w460 h5b3\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3463 w461 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3463 w462 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3464 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3464 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3464 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3465 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3465 w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.274<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3465 w462 h550\"><div class=\"t m0 xff h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">854<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3466 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3466 w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">226.897<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3466 w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">228.204<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3467 w460 h550\"><div class=\"t m0 x67 h2f y11d ff5 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite l\u2019esc<span class=\"_ _0\"></span>ussione de<span class=\"_ _0\"></span>lle garanzie ricev<span class=\"_ _0\"></span>ute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3467 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3467 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>Il criterio <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lutazione utilizzat<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>terreni e fabb<span class=\"_ _1\"></span>ricati \u00e8 <span class=\"_ _1\"></span>il valo<span class=\"_ _1\"></span>re rivalutato<span class=\"_ _1\"></span> al 1\u00b0 <span class=\"_ _1\"></span>gennaio 2004 <span class=\"_ _1\"></span>in s<span class=\"_ _1\"></span>ede di<span class=\"_ _324\"> </span>prima applicaz<span class=\"_ _1\"></span>ione dei principi<span class=\"_ _1\"></span> IAS.  <span class=\"_ _1\"></span>A regime <span class=\"_ _1\"></span>il cri<span class=\"_ _1\"></span>terio adottato<span class=\"_ _1\"></span> \u00e8 il<span class=\"_ _1\"></span> costo; <span class=\"_ _1\"></span>tale criterio \u00e8 <span class=\"_ _1\"></span>adottato <span class=\"_ _1\"></span>anche<span class=\"_ _324\"> </span>per tutte le altre attivit\u00e0 m<span class=\"_ _1\"></span>ateriali.<span class=\"_ _324\"> </span>La vita utile stimata <span class=\"_ _1\"></span>per le principali categorie di beni \u00e8 cos\u00ec stabili<span class=\"_ _1\"></span>ta:<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">fabbricati: 50 anni,<span class=\"_ _324\"> </span></span>- <span class=\"_ _50\"> </span><span class=\"ff2\">mobili <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>uff<span class=\"_ _1\"></span>icio, <span class=\"_ _2d\"> </span>arredi, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>attrezzature <span class=\"_ _2d\"> </span>v<span class=\"_ _1\"></span>arie, <span class=\"_ _2d\"> </span>banconi <span class=\"_ _2d\"> </span>blindati <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>bussole, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>allarme: 10 anni,<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _324\"> </span></span>All\u2019interno delle singole t<span class=\"_ _1\"></span>ipologie di beni, ove n<span class=\"_ _1\"></span>ecessario, vengono individuat<span class=\"_ _1\"></span>e alcune tipolo<span class=\"_ _1\"></span>gie alle quali<span class=\"_ _324\"> </span>sono attribuite vite util<span class=\"_ _1\"></span>i ulteriormente specificate.<span class=\"_ _324\"> </span>L\u2019ammortamento \u00e8 calcolato<span class=\"_ _1\"></span> in modo lineare p<span class=\"_ _1\"></span>er tutte le classi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff2\">attivit\u00e0 mate<span class=\"_ _1\"></span>riali, fatta eccezione per i<span class=\"_ _324\"> </span></span>terreni e le opere d\u2019arte che non vengono ammort<span class=\"_ _1\"></span>izzati.<span class=\"_ _324\"> </span>Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201c2.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Diritti <span class=\"_ _2\"></span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>principio IFRS16 <span class=\"_ _2\"></span>\u201cLeases\u201d<span class=\"_ _324\"> </span>in vigore <span class=\"_ _2\"></span>dal 1\u00b0 <span class=\"_ _0\"></span>gennaio <span class=\"_ _0\"></span>2019, le <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 consistenti <span class=\"_ _2\"></span>nei diritto <span class=\"_ _0\"></span>d\u2019uso ogge<span class=\"_ _0\"></span>tto dei <span class=\"_ _2\"></span>contratti di <span class=\"_ _0\"></span>locazione (c<span class=\"_ _0\"></span>.d.<span class=\"_ _324\"> </span>\u201cRight <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Use <span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>sset\u201d <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>\u201cRoU<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Asset\u201d), <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>sommatoria <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>debito <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>diretti<span class=\"_ _324\"> </span>iniziali, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _3\"></span>effettuati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>decorrenza <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _1\"></span>(al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventuali incentivi al leasing ricevuti) e d<span class=\"_ _1\"></span>ei costi di smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e/o ripristino.<span class=\"_ _324\"> </span>9.2 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al cost<span class=\"_ _0\"></span>o<table class=\"s wbab ha8f\" id=\"_baaa4619-58c1-4471-b10c-4572cc692120\"><tr><td></td><td></td><td></td><td class=\"c x488 y3468 w3b9 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x285 y3468 w469 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3469 w463 h608\"><div class=\"t m0 x67 h2f y11e ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x489 y346a wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48a y346b wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x48b y346c wbad ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x48c y346d w46a h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x48d y346e wbae ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3f1 y346d w46b h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x48e y3470 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48f y3471 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x48c y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x490 y3469 w41a h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x491 y3469 w456 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3f1 y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3469 w466 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x492 y3469 w467 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3472 w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3472 w468 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3472 w41a h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3472 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3472 w408 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3472 w466 h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3472 w467 h550\"><div class=\"t m0 xb6 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x27f y3473 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3473 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3473 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3473 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3473 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.067<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3473 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3473 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.663 </div></td></tr><tr><td class=\"c x27f y3474 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3474 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">2.148<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3474 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3474 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3474 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.723<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3474 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3474 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.771 </div></td></tr><tr><td class=\"c x273 y3475 wbb0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y3476 w468 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3476 w41a h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3476 w456 h5a2\"><div class=\"t m0 xa8 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3476 w408 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3476 w466 h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3476 w467 h5a2\"><div class=\"t m0 xa8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3477 wbb1 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3478 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3478 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3478 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3478 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3478 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3478 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3478 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3479 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3479 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3479 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3479 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3479 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3479 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3479 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y347a w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y347a w468 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347a w41a h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347a w456 h550\"><div class=\"t m0 xb6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347a w408 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347a w466 h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347a w467 h550\"><div class=\"t m0 xb6 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x273 y347b wbb2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y347c wbb3 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">l\u2019escussione de<span class=\"_ _0\"></span>lle garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y347d w468 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347d w41a h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347d w456 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347d w408 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347d w466 h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347d w467 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wbb4 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Legenda<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Impegni per acqui<span class=\"_ _0\"></span>sto di attivit\u00e0<span class=\"_ _0\"></span> materiali (IAS <span class=\"_ _0\"></span>16/74.c)<span class=\"_ _324\"> </span>Si <span class=\"_ _3f\"> </span>segnala <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>chiusura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>vi <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>imp<span class=\"_ _1\"></span>egni <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span>materiali. <span class=\"_ _101\"> </span>9.3 Attivit\u00e0 materiali ad<span class=\"_ _2\"></span> uso funzionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 rivalutat<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Alle date di riferimento il Banco non detiene attivit\u00e0 mat<span class=\"_ _1\"></span>eriali ad uso funzionale rival<span class=\"_ _1\"></span>utate.<span class=\"_ _324\"> </span>9.4 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al fair<span class=\"_ _0\"></span> value<span class=\"_ _324\"> </span>Alla date di riferimento il Banco non deti<span class=\"_ _1\"></span>ene attivit\u00e0 materiali detenute a scopo di inv<span class=\"_ _1\"></span>estimento valutate al fair value.<span class=\"_ _324\"> </span>9.6 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: var<span class=\"_ _0\"></span>iazioni annue<table class=\"s wbb5 ha91\" id=\"_7875c842-596e-43ac-84f5-308f45604e91\"><tr><td class=\"c x27f y347f w46c h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y347f w40a h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y347f w46d h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x493 y347f w325 h5b0\"><div class=\"t m0 x3a h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x494 y3480 wbb6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impianti<span class=\"_ _324\"> </span></div></td><td class=\"c x495 y347f w32f h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x496 y347f w42b h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x497 y3481 wbb7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">elettronici<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3482 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3482 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3482 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">252.883 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3482 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">39.742 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3482 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">32.684 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3482 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">64.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3482 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">444.367 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3483 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3483 w46d h550\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">98.550  </div></td><td class=\"c x493 y3483 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">36.371  </div></td><td class=\"c x498 y3483 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">27.959  </div></td><td class=\"c x495 y3483 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">53.283  </div></td><td class=\"c x496 y3483 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">216.163  </div></td></tr><tr><td class=\"c x27f y3484 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3484 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3484 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">154.333 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3484 w325 h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.371 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3484 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">4.725 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3484 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">11.247 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3484 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">228.204 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3485 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3485 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">388<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3485 w46d h550\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">12.424<span class=\"ff2\"> </span></div></td><td class=\"c x493 y3485 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">525<span class=\"ff2\"> </span></div></td><td class=\"c x498 y3485 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.635<span class=\"ff2\"> </span></div></td><td class=\"c x495 y3485 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.188<span class=\"ff2\"> </span></div></td><td class=\"c x496 y3485 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">20.160<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3486 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3486 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">388<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3486 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">6.413 </div></td><td class=\"c x493 y3486 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">342<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3486 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.128 </div></td><td class=\"c x495 y3486 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.019 </div></td><td class=\"c x496 y3486 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">13.290 </div></td></tr><tr><td class=\"c x27f y3487 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3487 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3487 w46d h307\"><div class=\"t m0 x46 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.493 </div></td><td class=\"c x493 y3487 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3487 w46e h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">254<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3487 w32f h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3487 w42b h307\"><div class=\"t m0 x3a h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.820 </div></td></tr><tr><td class=\"c x27f y3488 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.2 Spese per m<span class=\"_ _0\"></span>igliorie capita<span class=\"_ _0\"></span>lizzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3488 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3488 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3488 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3488 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3488 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3488 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3489 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3489 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3489 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3489 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3489 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3489 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3489 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348a w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348a w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348a w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348a w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348a w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348a w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348a w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348c w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348c w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348c w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348c w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348c w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348c w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348c w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348d w46c h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> positive di ca<span class=\"_ _0\"></span>mbio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y348e wbb8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.6 Trasferiment<span class=\"_ _0\"></span>i da immobili<span class=\"_ _0\"></span> detenuti a sc<span class=\"_ _0\"></span>opo di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y348f w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348f w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348f w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348f w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348f w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348f w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y3490 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3491 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3491 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3491 w46d h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.011 </div></td><td class=\"c x493 y3491 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">183<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3491 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">507<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3491 w32f h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3491 w42b h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.870 </div></td></tr><tr><td class=\"c x27f y3492 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3492 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3492 w46d h307\"><div class=\"t m0 x20 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">364<span class=\"ls0\"> </span></div></td><td class=\"c x493 y3492 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3492 w46e h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3492 w32f h307\"><div class=\"t m0 x24 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3492 w42b h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">530<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3493 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3493 w40a h550\"><div class=\"t m0 x31 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">140 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3493 w46d h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.556 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3493 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">732 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3493 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.602 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3493 w32f h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.437 <span class=\"ff2\"> </span></div></td><td class=\"c x496 y3493 w42b h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">21.467 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3494 w46c h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x493 y3494 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">158 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3494 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">482 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y3494 w32f h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">82 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y3494 w42b h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">722 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3495 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Ammortam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3495 w46d h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">13.855  </div></td><td class=\"c x493 y3495 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">456 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3495 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.119  </div></td><td class=\"c x495 y3495 w32f h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.345  </div></td><td class=\"c x496 y3495 w42b h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">18.775  </div></td></tr><tr><td class=\"c x37b y3496 wbba ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 Rettifiche<span class=\"_ _0\"></span> di valore da <span class=\"_ _0\"></span>deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x499 y3497 wbbb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49a y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49b y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49c y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49d y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49e y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x37b y3499 wbbd ha92\"><div class=\"t m0 x23f h2f y3498 ff2 fse fc0 sc0 ls0 ws0\">imputate a<span class=\"_ _324\"> </span></div><div class=\"t m0 x49f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y349a w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349a w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349a w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349a w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349a w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349a w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349c w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">C.4 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349c w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349c w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349c w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349c w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349c w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349c w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349d w46c h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349e w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349e w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349e w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349e w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349e w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349e w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349e w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349f w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> negative d<span class=\"_ _0\"></span>i cambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349f w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349f w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349f w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349f w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349f w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349f w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34a0 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Trasferim<span class=\"_ _0\"></span>enti a:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a0 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a0 w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a0 w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a0 w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a0 w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a0 w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a1 wbbe ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) attivit\u00e0 ma<span class=\"_ _0\"></span>teriali detenu<span class=\"_ _0\"></span>te a scopo d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y34a2 w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a2 w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a2 w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a2 w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a2 w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a2 w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a3 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y34a4 wbbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">attivit\u00e0 <span class=\"_ _0\"></span>non corren<span class=\"_ _0\"></span>ti e gruppi di att<span class=\"_ _0\"></span>ivit\u00e0 in via<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2f6 y34a5 w40a h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a5 w46d h60d\"><div class=\"t m0 x2f h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a5 w325 h60d\"><div class=\"t m0 x36 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a5 w46e h60d\"><div class=\"t m0 x22 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a5 w32f h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a5 w42b h60d\"><div class=\"t m0 x1f3 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a6 wbc0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34a7 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a7 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">140 <span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y34a7 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.701  </div></td><td class=\"c x493 y34a7 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">118 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y34a7 w46e h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y34a7 w32f h550\"><div class=\"t m0 x2b h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">10 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y34a7 w42b h550\"><div class=\"t m0 x3a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.970  </div></td></tr><tr><td class=\"c x27f y34a8 w46c h60e\"><div class=\"t m0 x67 h2f y11c2 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a8 w40a h60e\"><div class=\"t m0 x3b h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34a8 w46d h60e\"><div class=\"t m0 x27 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">151.201 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y34a8 w325 h60e\"><div class=\"t m0 x2d h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">3.164 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y34a8 w46e h60e\"><div class=\"t m0 x20 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">5.758 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y34a8 w32f h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">11.998 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y34a8 w42b h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">226.897 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34a9 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">D.1 Riduzioni d<span class=\"_ _0\"></span>i valore total<span class=\"_ _0\"></span>i nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y34a9 w46d h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">112.050  </div></td><td class=\"c x493 y34a9 w325 h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">36.668  </div></td><td class=\"c x498 y34a9 w46e h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">29.590  </div></td><td class=\"c x495 y34a9 w32f h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">55.532  </div></td><td class=\"c x496 y34a9 w42b h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">233.840  </div></td></tr><tr><td class=\"c x27f y3321 w46c h60f\"><div class=\"t m0 x67 h2f y221d ff3 fse fc0 sc0 ls0 ws0\">D.2 Rimanenze<span class=\"_ _0\"></span> finali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3321 w40a h60f\"><div class=\"t m0 x3b h3b y221d ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3321 w46d h60f\"><div class=\"t m0 x27 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">263.251 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3321 w325 h60f\"><div class=\"t m0 xc5 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">39.832 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3321 w46e h60f\"><div class=\"t m0 x2d h3b y221d ff3 fse fc0 sc0 ls0 ws0\">35.348 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3321 w38a h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">67.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3321 w46f h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">460.737 <span class=\"ff2 fc3\"> </span></div></td></tr><tr><td class=\"c x27f y34aa w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">E. Valutazione<span class=\"_ _0\"></span> al costo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34aa w40a h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34aa w46d h550\"><div class=\"t m0 x2f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x493 y34aa w325 h550\"><div class=\"t m0 xb7 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x498 y34aa w46e h550\"><div class=\"t m0 x22 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x495 y34aa w38a h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x496 y34aa w46f h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fc3\"> </span></div></td></tr></table>Alle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>A.1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>D.1 <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201cRi<span class=\"_ _1\"></span>duzioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>totali <span class=\"_ _3\"></span>nette\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riportati <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>importi <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _324\"> </span></span>complessivamente operati. La <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB <span class=\"_ _2d\"> </span>1 <span class=\"_ _2d\"> </span>Acquisti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2d\"> </span></span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>aggregazione <span class=\"_ _2d\"> </span>aziendale\u201d <span class=\"_ _2c\"> </span>accoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>cespiti <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>B<span class=\"_ _1\"></span><span class=\"ff2 ls124\">PPS<span class=\"ls29\">,<span class=\"_ _324\"> </span></span></span>acquisite <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>bilancio<span class=\"_ _324\"> </span>consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 Vendit<span class=\"_ _1\"></span>e\u201d e \u201cC.7 Altre variazioni\u201d tr<span class=\"_ _1\"></span>ovano rappresentazione:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">gli <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>dismissio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>e delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>teriali <span class=\"_ _0\"></span>effettuate <span class=\"_ _2\"></span>nell\u2019esercizio<span class=\"_ _1\"></span>; <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>particolare,<span class=\"_ _324\"> </span></span></span>la voce <span class=\"_ _1\"></span>\u201cB.7 Altre va<span class=\"_ _1\"></span>riazioni\u201d include <span class=\"_ _1\"></span>lo s<span class=\"_ _1\"></span>carico d<span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>ammortamento di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>cespiti <span class=\"_ _1\"></span>dismessi e<span class=\"_ _324\"> </span>la <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201cC.7 <span class=\"_ _3\"></span>Altre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni\u201d <span class=\"_ _1\"></span>accogli<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>sc<span class=\"ff2\">ar<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _1\"></span>storico <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>medesimi <span class=\"_ _3\"></span>cespiti. <span class=\"_ _1\"></span>Ad <span class=\"_ _3\"></span>esito<span class=\"_ _324\"> </span></span>delle <span class=\"_ _2\"></span>suddette dismissioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rilevate <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>realizzo <span class=\"_ _2\"></span>per complessivi <span class=\"_ _0\"></span><span class=\"lsb\">26<span class=\"ls0\"> <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _324\"> </span></span></span>contabilizzati a conto<span class=\"_ _1\"></span> economico alla voce 200 \u201cAltri oneri / pro<span class=\"_ _1\"></span>venti di gestione\u201d;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _10c\"> </span><span class=\"ff2 fs4\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>incrementativi <span class=\"_ _0\"></span><span class=\"ff5\">di <span class=\"_ _2\"></span>Lease Modifications <span class=\"_ _2\"></span>intervenuti <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>valori <span class=\"_ _2\"></span>di RoU <span class=\"_ _2\"></span>Asset <span class=\"_ _0\"></span>iscritti<span class=\"_ _324\"> </span></span></span></span>in bilancio in applicazione del principio<span class=\"_ _1\"></span> contabile IFRS 16.<span class=\"_ _324\"> </span>In particolare:<span class=\"_ _324\"> </span>Alla  Voce  \u201cB.1.  Acquisti  <span class=\"ff2\">-  </span>di  cui  operazioni  di  aggregazione  aziendale\u201d  risulta  espos<span class=\"_ _1\"></span>to  il  valore<span class=\"_ _324\"> </span>dell\u2019iscrizione <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _8e\"> </span>ad <span class=\"_ _8e\"> </span>esito <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>processo <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>Purchase <span class=\"_ _8e\"> </span>Price <span class=\"_ _8e\"> </span>Allocati<span class=\"_ _1\"></span>on <span class=\"_ _8e\"> </span>(PPA) <span class=\"_ _8e\"> </span>connesso<span class=\"_ _324\"> </span>all\u2019acquisizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ramo <span class=\"_ _0\"></span>sportelli <span class=\"_ _2\"></span>realizzata <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff2\">dicembre <span class=\"_ _2\"></span><span class=\"lsb\">202<span class=\"ls0\">4 <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>BPPB; <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli<span class=\"_ _324\"> </span></span></span></span>si <span class=\"ff5\">rinvia alla \u201cParte G <span class=\"_ _1\"></span></span>- <span class=\"ff5\">Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami d\u2019az<span class=\"_ _1\"></span>ienda\u201d.<span class=\"_ _324\"> </span></span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201c<span class=\"ff2\">C.7 A<span class=\"_ _0\"></span>tre V<span class=\"_ _0\"></span>ariazioni<span class=\"ff5\">\u201d accoglie <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"ff2\">delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>iscritte di <span class=\"_ _2\"></span>Dynamica Retail <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>acquisite<span class=\"_ _324\"> </span></span></span></span>nel <span class=\"_ _3b\"></span>corso <span class=\"_ _3b\"></span>dell\u2019esercizio <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tramite <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>operazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>aggregazione <span class=\"_ _3b\"> </span>aziendal<span class=\"_ _1\"></span>e, <span class=\"_ _3b\"></span>iscritte <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>bilancio<span class=\"_ _324\"> </span>consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>9.7 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wbc1 ha93\" id=\"_dfbd849e-f93e-4daf-a2f9-08c4e4fa20bd\"><tr><td class=\"c x27f y34ab w470 h5c8\"><div class=\"t m0 x67 h2f y2224 ff3 fsc7 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _0\"></span>alori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ac w473 h550\"><div class=\"t m0 x3c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x413 y34ab w471 h550\"><div class=\"t m0 x4c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a0 y34ab w472 h550\"><div class=\"t m0 x31 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ad w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A. Esistenze<span class=\"_ _0\"></span> iniziali<span class=\"_ _0\"></span> lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ad w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34ad w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.723 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34ae w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">A.1 Riduzion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> di valore to<span class=\"_ _0\"></span>tali nett<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34ae w472 h550\"><div class=\"t m0 x138 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(923)  </div></td></tr><tr><td class=\"c x27f y34af w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A.2 Esistenze<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>iniziali ne<span class=\"_ _0\"></span>tte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34af w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34af w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.646 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b0 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b0 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">141 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34b0 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">558 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b1 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.1 Acquist<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b1 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b1 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b2 w470 h5b3\"><div class=\"t m0 x30 h2f y1e3c ff2 fsc7 fc0 sc0 ls0 ws0\">B.2 Spese <span class=\"_ _0\"></span>per migliori<span class=\"_ _0\"></span>e capitali<span class=\"_ _0\"></span>zzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b2 w471 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b2 w472 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b3 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> positive di f<span class=\"_ _0\"></span>air valu<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b3 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b3 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b4 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.4 Riprese d<span class=\"_ _0\"></span>i valore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b4 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b4 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b5 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio positiv<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b5 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b5 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b6 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.6 Trasfer<span class=\"_ _0\"></span>imenti da i<span class=\"_ _0\"></span>mmobili ad <span class=\"_ _0\"></span>uso<span class=\"_ _0\"></span> funzionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b6 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b6 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b7 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b7 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">141 <span class=\"ls0\"> </span></div></td><td class=\"c x4a0 y34b7 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">558 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34b8 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">C. Diminuzio<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34b8 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">133 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b9 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b9 w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x27f y34ba w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.2 Ammo<span class=\"_ _0\"></span>rtamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ba w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34ba w472 h550\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">64 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34bb w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> negative <span class=\"_ _0\"></span>di fair val<span class=\"_ _0\"></span>ue<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bb w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bb w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bc w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.4 Rettifi<span class=\"_ _0\"></span>che di valo<span class=\"_ _0\"></span>re da det<span class=\"_ _0\"></span>erioramento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bc w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bc w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bd w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio negat<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bd w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bd w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34be w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.6 Trasfe<span class=\"_ _0\"></span>rimenti a: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34be w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34be w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bf w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">a) immobi<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bf w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bf w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c0 w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">b) attivit\u00e0 no<span class=\"_ _0\"></span>n corrent<span class=\"_ _0\"></span>i e gruppi d<span class=\"_ _2\"></span>i attivit\u00e0 in via di d<span class=\"_ _0\"></span>ismissione<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c0 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34c0 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c1 w470 h5b3\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c1 w471 h5b3\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34c1 w472 h5b3\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">69 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34c2 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">D. Rimane<span class=\"_ _0\"></span>nze final<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c2 w471 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         1.208 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34c2 w472 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         2.148 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34c3 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">E. Valutazio<span class=\"_ _0\"></span>ne al f<span class=\"_ _0\"></span>air value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c3 w471 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff17 fsb\"> </span></div></td><td class=\"c x4a0 y34c3 w472 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff17 fsb\"> </span></div></td></tr></table>9.9 Impegni per<span class=\"_ _0\"></span> acquisto di atti<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 materiali<span class=\"_ _324\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-759": {
   "value": "Sezione <span class=\"_ _8a\"> </span>9   -   Attivit\u00e0 materiali   -<span class=\"_ _1\"></span>   voce 90<span class=\"_ _1\"></span>  9.1 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 <span class=\"_ _0\"></span>valutate al costo<table class=\"s wbaa ha8e\" id=\"_9196f3dd-7bed-4aa1-82de-d8bcdfada320\"><tr><td class=\"c x27f y3459 w45d h5ce\"><div class=\"t m0 x67 h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3459 w461 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3459 w462 h5ce\"><div class=\"t m0 xbe h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345a w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345a w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.286<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345a w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">170.936<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345b w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345b w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.776<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345b w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">54.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345c w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345c w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">95.970<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345c w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">97.921<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345d w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345d w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.165<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345d w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.372<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345e w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345e w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.759<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345e w462 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.723<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y345f w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y345f w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.616<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y345f w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.391<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3460 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il lea<span class=\"_ _0\"></span>sing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3460 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">56.611<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3460 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">57.268<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3461 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3461 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3461 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3462 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3462 w461 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3462 w462 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">56.414<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3463 w460 h5b3\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">c) mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3463 w461 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3463 w462 h5b3\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3464 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">d) impianti elet<span class=\"_ _0\"></span>tronici<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3464 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3464 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3465 w460 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">e) altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3465 w461 h550\"><div class=\"t m0 x83 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.274<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3465 w462 h550\"><div class=\"t m0 xff h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">854<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3466 w460 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3466 w461 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">226.897<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3466 w462 h550\"><div class=\"t m0 x84 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">228.204<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3467 w460 h550\"><div class=\"t m0 x67 h2f y11d ff5 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite l\u2019esc<span class=\"_ _0\"></span>ussione de<span class=\"_ _0\"></span>lle garanzie ricev<span class=\"_ _0\"></span>ute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3467 w461 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3467 w462 h550\"><div class=\"t m0 x118 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>Il criterio <span class=\"_ _1\"></span>di va<span class=\"_ _1\"></span>lutazione utilizzat<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>terreni e fabb<span class=\"_ _1\"></span>ricati \u00e8 <span class=\"_ _1\"></span>il valo<span class=\"_ _1\"></span>re rivalutato<span class=\"_ _1\"></span> al 1\u00b0 <span class=\"_ _1\"></span>gennaio 2004 <span class=\"_ _1\"></span>in s<span class=\"_ _1\"></span>ede di<span class=\"_ _324\"> </span>prima applicaz<span class=\"_ _1\"></span>ione dei principi<span class=\"_ _1\"></span> IAS.  <span class=\"_ _1\"></span>A regime <span class=\"_ _1\"></span>il cri<span class=\"_ _1\"></span>terio adottato<span class=\"_ _1\"></span> \u00e8 il<span class=\"_ _1\"></span> costo; <span class=\"_ _1\"></span>tale criterio \u00e8 <span class=\"_ _1\"></span>adottato <span class=\"_ _1\"></span>anche<span class=\"_ _324\"> </span>per tutte le altre attivit\u00e0 m<span class=\"_ _1\"></span>ateriali.<span class=\"_ _324\"> </span>La vita utile stimata <span class=\"_ _1\"></span>per le principali categorie di beni \u00e8 cos\u00ec stabili<span class=\"_ _1\"></span>ta:<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">fabbricati: 50 anni,<span class=\"_ _324\"> </span></span>- <span class=\"_ _50\"> </span><span class=\"ff2\">mobili <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>uff<span class=\"_ _1\"></span>icio, <span class=\"_ _2d\"> </span>arredi, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>attrezzature <span class=\"_ _2d\"> </span>v<span class=\"_ _1\"></span>arie, <span class=\"_ _2d\"> </span>banconi <span class=\"_ _2d\"> </span>blindati <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>bussole, <span class=\"_ _2d\"> </span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>allarme: 10 anni,<span class=\"_ _324\"> </span>- <span class=\"_ _50\"> </span><span class=\"ff2\">terminali e pc, automezzi ad uso promiscuo: 4 anni.<span class=\"_ _324\"> </span></span>All\u2019interno delle singole t<span class=\"_ _1\"></span>ipologie di beni, ove n<span class=\"_ _1\"></span>ecessario, vengono individuat<span class=\"_ _1\"></span>e alcune tipolo<span class=\"_ _1\"></span>gie alle quali<span class=\"_ _324\"> </span>sono attribuite vite util<span class=\"_ _1\"></span>i ulteriormente specificate.<span class=\"_ _324\"> </span>L\u2019ammortamento \u00e8 calcolato<span class=\"_ _1\"></span> in modo lineare p<span class=\"_ _1\"></span>er tutte le classi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff2\">attivit\u00e0 mate<span class=\"_ _1\"></span>riali, fatta eccezione per i<span class=\"_ _324\"> </span></span>terreni e le opere d\u2019arte che non vengono ammort<span class=\"_ _1\"></span>izzati.<span class=\"_ _324\"> </span>Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201c2.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Diritti <span class=\"_ _2\"></span>d\u2019us<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>principio IFRS16 <span class=\"_ _2\"></span>\u201cLeases\u201d<span class=\"_ _324\"> </span>in vigore <span class=\"_ _2\"></span>dal 1\u00b0 <span class=\"_ _0\"></span>gennaio <span class=\"_ _0\"></span>2019, le <span class=\"_ _2\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 consistenti <span class=\"_ _2\"></span>nei diritto <span class=\"_ _0\"></span>d\u2019uso ogge<span class=\"_ _0\"></span>tto dei <span class=\"_ _2\"></span>contratti di <span class=\"_ _0\"></span>locazione (c<span class=\"_ _0\"></span>.d.<span class=\"_ _324\"> </span>\u201cRight <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Use <span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>sset\u201d <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>\u201cRoU<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3\"></span></span>Asset\u201d), <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>sommatoria <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>debito <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>diretti<span class=\"_ _324\"> </span>iniziali, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _3\"></span>effettuati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>decorrenza <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _1\"></span>(al <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventuali incentivi al leasing ricevuti) e d<span class=\"_ _1\"></span>ei costi di smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e/o ripristino.<span class=\"_ _324\"> </span>9.2 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al cost<span class=\"_ _0\"></span>o<table class=\"s wbab ha8f\" id=\"_baaa4619-58c1-4471-b10c-4572cc692120\"><tr><td></td><td></td><td></td><td class=\"c x488 y3468 w3b9 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x285 y3468 w469 h307\"><div class=\"t m0 x33 h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3469 w463 h608\"><div class=\"t m0 x67 h2f y11e ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x489 y346a wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48a y346b wbac ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x48b y346c wbad ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x48c y346d w46a h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x48d y346e wbae ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3f1 y346d w46b h60a\"><div class=\"t m0 x138 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Fair value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x48e y3470 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x48f y3471 wbaf ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x48c y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x490 y3469 w41a h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x491 y3469 w456 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x3f1 y3469 w31c h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3469 w466 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x492 y3469 w467 h550\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3472 w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 di propriet\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3472 w468 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3472 w41a h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3472 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3472 w408 h550\"><div class=\"t m0 xee h2f y11d ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3472 w31c h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3472 w466 h550\"><div class=\"t m0 x4f h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3472 w467 h550\"><div class=\"t m0 xb6 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x27f y3473 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3473 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.208<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3473 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3473 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3473 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.067<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3473 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3473 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3473 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.663 </div></td></tr><tr><td class=\"c x27f y3474 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3474 w468 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">2.148<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3474 w41a h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3474 w456 h550\"><div class=\"t m0 xb6 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3474 w408 h550\"><div class=\"t m0 xee h2f y11d ff2 fse fc0 sc0 ls0 ws0\">1.723<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3474 w31c h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3474 w466 h550\"><div class=\"t m0 xa8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3474 w467 h550\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.771 </div></td></tr><tr><td class=\"c x273 y3475 wbb0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Diritti d'uso a<span class=\"_ _0\"></span>cquisiti con il<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y3476 w468 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3476 w41a h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3476 w456 h5a2\"><div class=\"t m0 xa8 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3476 w408 h5a2\"><div class=\"t m0 x151 h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3476 w31c h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3476 w466 h5a2\"><div class=\"t m0 x4f h2f ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3476 w467 h5a2\"><div class=\"t m0 xa8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3477 wbb1 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3478 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">a) terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3478 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3478 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3478 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3478 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3478 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3478 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3478 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3479 w463 h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">b) fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y3479 w468 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y3479 w41a h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y3479 w456 h550\"><div class=\"t m0 x2e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3479 w408 h550\"><div class=\"t m0 x151 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y3479 w31c h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3479 w466 h550\"><div class=\"t m0 xa8 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y3479 w467 h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y347a w463 h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x488 y347a w468 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">3.356<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347a w41a h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347a w456 h550\"><div class=\"t m0 xb6 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">5.337<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347a w408 h550\"><div class=\"t m0 xee h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">2.790<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347a w31c h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347a w466 h550\"><div class=\"t m0 x4f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347a w467 h550\"><div class=\"t m0 xb6 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">4.434 </div></td></tr><tr><td class=\"c x273 y347b wbb2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: ottenute<span class=\"_ _0\"></span> tramite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y347c wbb3 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">l\u2019escussione de<span class=\"_ _0\"></span>lle garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x488 y347d w468 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x48c y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x490 y347d w41a h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x491 y347d w456 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y347d w408 h60b\"><div class=\"t m0 x151 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y347d w31c h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y347d w466 h60b\"><div class=\"t m0 xa8 h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x492 y347d w467 h60b\"><div class=\"t m0 x2e h2f y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wbb4 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Legenda<span class=\"_ _324\"> </span>L1 = Livello 1<span class=\"_ _324\"> </span>L2 = Livello 2<span class=\"_ _324\"> </span>L3 = Livello 3<span class=\"_ _324\"> </span>Impegni per acqui<span class=\"_ _0\"></span>sto di attivit\u00e0<span class=\"_ _0\"></span> materiali (IAS <span class=\"_ _0\"></span>16/74.c)<span class=\"_ _324\"> </span>Si <span class=\"_ _3f\"> </span>segnala <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>chiusura <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>riferimento <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>vi <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>imp<span class=\"_ _1\"></span>egni <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>l\u2019acquisto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _324\"> </span>materiali. <span class=\"_ _101\"> </span>9.3 Attivit\u00e0 materiali ad<span class=\"_ _2\"></span> uso funzionale: comp<span class=\"_ _0\"></span>osizione delle<span class=\"_ _0\"></span> attivit\u00e0 rivalutat<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Alle date di riferimento il Banco non detiene attivit\u00e0 mat<span class=\"_ _1\"></span>eriali ad uso funzionale rival<span class=\"_ _1\"></span>utate.<span class=\"_ _324\"> </span>9.4 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: c<span class=\"_ _0\"></span>omposizione dell<span class=\"_ _0\"></span>e attivit\u00e0 valu<span class=\"_ _0\"></span>tate al fair<span class=\"_ _0\"></span> value<span class=\"_ _324\"> </span>Alla date di riferimento il Banco non deti<span class=\"_ _1\"></span>ene attivit\u00e0 materiali detenute a scopo di inv<span class=\"_ _1\"></span>estimento valutate al fair value.<span class=\"_ _324\"> </span>9.6 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: var<span class=\"_ _0\"></span>iazioni annue<table class=\"s wbb5 ha91\" id=\"_7875c842-596e-43ac-84f5-308f45604e91\"><tr><td class=\"c x27f y347f w46c h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y347f w40a h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y347f w46d h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x493 y347f w325 h5b0\"><div class=\"t m0 x3a h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x494 y3480 wbb6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impianti<span class=\"_ _324\"> </span></div></td><td class=\"c x495 y347f w32f h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x496 y347f w42b h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x497 y3481 wbb7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">elettronici<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3482 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3482 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3482 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">252.883 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3482 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">39.742 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3482 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">32.684 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3482 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">64.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3482 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">444.367 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3483 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3483 w46d h550\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">98.550  </div></td><td class=\"c x493 y3483 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">36.371  </div></td><td class=\"c x498 y3483 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">27.959  </div></td><td class=\"c x495 y3483 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">53.283  </div></td><td class=\"c x496 y3483 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">216.163  </div></td></tr><tr><td class=\"c x27f y3484 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3484 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3484 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">154.333 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3484 w325 h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.371 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3484 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">4.725 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3484 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">11.247 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3484 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">228.204 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3485 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3485 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">388<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3485 w46d h550\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">12.424<span class=\"ff2\"> </span></div></td><td class=\"c x493 y3485 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">525<span class=\"ff2\"> </span></div></td><td class=\"c x498 y3485 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.635<span class=\"ff2\"> </span></div></td><td class=\"c x495 y3485 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.188<span class=\"ff2\"> </span></div></td><td class=\"c x496 y3485 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">20.160<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3486 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3486 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">388<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3486 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">6.413 </div></td><td class=\"c x493 y3486 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">342<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3486 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.128 </div></td><td class=\"c x495 y3486 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.019 </div></td><td class=\"c x496 y3486 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">13.290 </div></td></tr><tr><td class=\"c x27f y3487 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3487 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3487 w46d h307\"><div class=\"t m0 x46 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.493 </div></td><td class=\"c x493 y3487 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3487 w46e h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">254<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3487 w32f h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3487 w42b h307\"><div class=\"t m0 x3a h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.820 </div></td></tr><tr><td class=\"c x27f y3488 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.2 Spese per m<span class=\"_ _0\"></span>igliorie capita<span class=\"_ _0\"></span>lizzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3488 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3488 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3488 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3488 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3488 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3488 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3489 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3489 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3489 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3489 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3489 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3489 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3489 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348a w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348a w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348a w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348a w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348a w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348a w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348a w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348c w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348c w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348c w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348c w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348c w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348c w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348c w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348d w46c h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> positive di ca<span class=\"_ _0\"></span>mbio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y348e wbb8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.6 Trasferiment<span class=\"_ _0\"></span>i da immobili<span class=\"_ _0\"></span> detenuti a sc<span class=\"_ _0\"></span>opo di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y348f w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348f w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348f w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348f w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348f w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348f w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y3490 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3491 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3491 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3491 w46d h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.011 </div></td><td class=\"c x493 y3491 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">183<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3491 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">507<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3491 w32f h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3491 w42b h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.870 </div></td></tr><tr><td class=\"c x27f y3492 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3492 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3492 w46d h307\"><div class=\"t m0 x20 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">364<span class=\"ls0\"> </span></div></td><td class=\"c x493 y3492 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3492 w46e h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3492 w32f h307\"><div class=\"t m0 x24 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3492 w42b h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">530<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3493 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3493 w40a h550\"><div class=\"t m0 x31 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">140 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3493 w46d h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.556 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3493 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">732 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3493 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.602 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3493 w32f h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.437 <span class=\"ff2\"> </span></div></td><td class=\"c x496 y3493 w42b h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">21.467 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3494 w46c h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x493 y3494 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">158 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3494 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">482 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y3494 w32f h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">82 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y3494 w42b h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">722 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3495 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Ammortam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3495 w46d h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">13.855  </div></td><td class=\"c x493 y3495 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">456 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3495 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.119  </div></td><td class=\"c x495 y3495 w32f h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.345  </div></td><td class=\"c x496 y3495 w42b h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">18.775  </div></td></tr><tr><td class=\"c x37b y3496 wbba ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 Rettifiche<span class=\"_ _0\"></span> di valore da <span class=\"_ _0\"></span>deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x499 y3497 wbbb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49a y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49b y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49c y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49d y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49e y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x37b y3499 wbbd ha92\"><div class=\"t m0 x23f h2f y3498 ff2 fse fc0 sc0 ls0 ws0\">imputate a<span class=\"_ _324\"> </span></div><div class=\"t m0 x49f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y349a w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349a w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349a w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349a w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349a w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349a w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349c w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">C.4 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349c w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349c w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349c w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349c w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349c w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349c w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349d w46c h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349e w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349e w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349e w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349e w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349e w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349e w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349e w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349f w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> negative d<span class=\"_ _0\"></span>i cambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349f w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349f w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349f w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349f w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349f w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349f w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34a0 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Trasferim<span class=\"_ _0\"></span>enti a:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a0 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a0 w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a0 w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a0 w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a0 w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a0 w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a1 wbbe ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) attivit\u00e0 ma<span class=\"_ _0\"></span>teriali detenu<span class=\"_ _0\"></span>te a scopo d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y34a2 w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a2 w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a2 w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a2 w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a2 w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a2 w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a3 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y34a4 wbbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">attivit\u00e0 <span class=\"_ _0\"></span>non corren<span class=\"_ _0\"></span>ti e gruppi di att<span class=\"_ _0\"></span>ivit\u00e0 in via<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2f6 y34a5 w40a h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a5 w46d h60d\"><div class=\"t m0 x2f h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a5 w325 h60d\"><div class=\"t m0 x36 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a5 w46e h60d\"><div class=\"t m0 x22 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a5 w32f h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a5 w42b h60d\"><div class=\"t m0 x1f3 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a6 wbc0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34a7 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a7 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">140 <span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y34a7 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.701  </div></td><td class=\"c x493 y34a7 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">118 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y34a7 w46e h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y34a7 w32f h550\"><div class=\"t m0 x2b h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">10 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y34a7 w42b h550\"><div class=\"t m0 x3a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.970  </div></td></tr><tr><td class=\"c x27f y34a8 w46c h60e\"><div class=\"t m0 x67 h2f y11c2 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a8 w40a h60e\"><div class=\"t m0 x3b h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34a8 w46d h60e\"><div class=\"t m0 x27 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">151.201 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y34a8 w325 h60e\"><div class=\"t m0 x2d h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">3.164 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y34a8 w46e h60e\"><div class=\"t m0 x20 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">5.758 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y34a8 w32f h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">11.998 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y34a8 w42b h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">226.897 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34a9 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">D.1 Riduzioni d<span class=\"_ _0\"></span>i valore total<span class=\"_ _0\"></span>i nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y34a9 w46d h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">112.050  </div></td><td class=\"c x493 y34a9 w325 h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">36.668  </div></td><td class=\"c x498 y34a9 w46e h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">29.590  </div></td><td class=\"c x495 y34a9 w32f h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">55.532  </div></td><td class=\"c x496 y34a9 w42b h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">233.840  </div></td></tr><tr><td class=\"c x27f y3321 w46c h60f\"><div class=\"t m0 x67 h2f y221d ff3 fse fc0 sc0 ls0 ws0\">D.2 Rimanenze<span class=\"_ _0\"></span> finali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3321 w40a h60f\"><div class=\"t m0 x3b h3b y221d ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3321 w46d h60f\"><div class=\"t m0 x27 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">263.251 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3321 w325 h60f\"><div class=\"t m0 xc5 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">39.832 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3321 w46e h60f\"><div class=\"t m0 x2d h3b y221d ff3 fse fc0 sc0 ls0 ws0\">35.348 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3321 w38a h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">67.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3321 w46f h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">460.737 <span class=\"ff2 fc3\"> </span></div></td></tr><tr><td class=\"c x27f y34aa w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">E. Valutazione<span class=\"_ _0\"></span> al costo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34aa w40a h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34aa w46d h550\"><div class=\"t m0 x2f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x493 y34aa w325 h550\"><div class=\"t m0 xb7 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x498 y34aa w46e h550\"><div class=\"t m0 x22 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x495 y34aa w38a h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x496 y34aa w46f h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fc3\"> </span></div></td></tr></table>Alle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>A.1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>D.1 <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201cRi<span class=\"_ _1\"></span>duzioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>totali <span class=\"_ _3\"></span>nette\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riportati <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>importi <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _324\"> </span></span>complessivamente operati. La <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB <span class=\"_ _2d\"> </span>1 <span class=\"_ _2d\"> </span>Acquisti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2d\"> </span></span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>aggregazione <span class=\"_ _2d\"> </span>aziendale\u201d <span class=\"_ _2c\"> </span>accoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>cespiti <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>B<span class=\"_ _1\"></span><span class=\"ff2 ls124\">PPS<span class=\"ls29\">,<span class=\"_ _324\"> </span></span></span>acquisite <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>bilancio<span class=\"_ _324\"> </span>consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 Vendit<span class=\"_ _1\"></span>e\u201d e \u201cC.7 Altre variazioni\u201d tr<span class=\"_ _1\"></span>ovano rappresentazione:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">gli <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>dismissio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>e delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>teriali <span class=\"_ _0\"></span>effettuate <span class=\"_ _2\"></span>nell\u2019esercizio<span class=\"_ _1\"></span>; <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>particolare,<span class=\"_ _324\"> </span></span></span>la voce <span class=\"_ _1\"></span>\u201cB.7 Altre va<span class=\"_ _1\"></span>riazioni\u201d include <span class=\"_ _1\"></span>lo s<span class=\"_ _1\"></span>carico d<span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>ammortamento di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>cespiti <span class=\"_ _1\"></span>dismessi e<span class=\"_ _324\"> </span>la <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201cC.7 <span class=\"_ _3\"></span>Altre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni\u201d <span class=\"_ _1\"></span>accogli<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>sc<span class=\"ff2\">ar<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _1\"></span>storico <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>medesimi <span class=\"_ _3\"></span>cespiti. <span class=\"_ _1\"></span>Ad <span class=\"_ _3\"></span>esito<span class=\"_ _324\"> </span></span>delle <span class=\"_ _2\"></span>suddette dismissioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rilevate <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>realizzo <span class=\"_ _2\"></span>per complessivi <span class=\"_ _0\"></span><span class=\"lsb\">26<span class=\"ls0\"> <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _324\"> </span></span></span>contabilizzati a conto<span class=\"_ _1\"></span> economico alla voce 200 \u201cAltri oneri / pro<span class=\"_ _1\"></span>venti di gestione\u201d;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _10c\"> </span><span class=\"ff2 fs4\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>incrementativi <span class=\"_ _0\"></span><span class=\"ff5\">di <span class=\"_ _2\"></span>Lease Modifications <span class=\"_ _2\"></span>intervenuti <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>valori <span class=\"_ _2\"></span>di RoU <span class=\"_ _2\"></span>Asset <span class=\"_ _0\"></span>iscritti<span class=\"_ _324\"> </span></span></span></span>in bilancio in applicazione del principio<span class=\"_ _1\"></span> contabile IFRS 16.<span class=\"_ _324\"> </span>In particolare:<span class=\"_ _324\"> </span>Alla  Voce  \u201cB.1.  Acquisti  <span class=\"ff2\">-  </span>di  cui  operazioni  di  aggregazione  aziendale\u201d  risulta  espos<span class=\"_ _1\"></span>to  il  valore<span class=\"_ _324\"> </span>dell\u2019iscrizione <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _8e\"> </span>ad <span class=\"_ _8e\"> </span>esito <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>processo <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>Purchase <span class=\"_ _8e\"> </span>Price <span class=\"_ _8e\"> </span>Allocati<span class=\"_ _1\"></span>on <span class=\"_ _8e\"> </span>(PPA) <span class=\"_ _8e\"> </span>connesso<span class=\"_ _324\"> </span>all\u2019acquisizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ramo <span class=\"_ _0\"></span>sportelli <span class=\"_ _2\"></span>realizzata <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff2\">dicembre <span class=\"_ _2\"></span><span class=\"lsb\">202<span class=\"ls0\">4 <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>BPPB; <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli<span class=\"_ _324\"> </span></span></span></span>si <span class=\"ff5\">rinvia alla \u201cParte G <span class=\"_ _1\"></span></span>- <span class=\"ff5\">Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami d\u2019az<span class=\"_ _1\"></span>ienda\u201d.<span class=\"_ _324\"> </span></span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201c<span class=\"ff2\">C.7 A<span class=\"_ _0\"></span>tre V<span class=\"_ _0\"></span>ariazioni<span class=\"ff5\">\u201d accoglie <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"ff2\">delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>iscritte di <span class=\"_ _2\"></span>Dynamica Retail <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>acquisite<span class=\"_ _324\"> </span></span></span></span>nel <span class=\"_ _3b\"></span>corso <span class=\"_ _3b\"></span>dell\u2019esercizio <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tramite <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>operazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>aggregazione <span class=\"_ _3b\"> </span>aziendal<span class=\"_ _1\"></span>e, <span class=\"_ _3b\"></span>iscritte <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>bilancio<span class=\"_ _324\"> </span>consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>9.7 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wbc1 ha93\" id=\"_dfbd849e-f93e-4daf-a2f9-08c4e4fa20bd\"><tr><td class=\"c x27f y34ab w470 h5c8\"><div class=\"t m0 x67 h2f y2224 ff3 fsc7 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _0\"></span>alori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ac w473 h550\"><div class=\"t m0 x3c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x413 y34ab w471 h550\"><div class=\"t m0 x4c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a0 y34ab w472 h550\"><div class=\"t m0 x31 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ad w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A. Esistenze<span class=\"_ _0\"></span> iniziali<span class=\"_ _0\"></span> lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ad w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34ad w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.723 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34ae w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">A.1 Riduzion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> di valore to<span class=\"_ _0\"></span>tali nett<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34ae w472 h550\"><div class=\"t m0 x138 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(923)  </div></td></tr><tr><td class=\"c x27f y34af w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A.2 Esistenze<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>iniziali ne<span class=\"_ _0\"></span>tte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34af w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34af w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.646 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b0 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b0 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">141 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34b0 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">558 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b1 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.1 Acquist<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b1 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b1 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b2 w470 h5b3\"><div class=\"t m0 x30 h2f y1e3c ff2 fsc7 fc0 sc0 ls0 ws0\">B.2 Spese <span class=\"_ _0\"></span>per migliori<span class=\"_ _0\"></span>e capitali<span class=\"_ _0\"></span>zzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b2 w471 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b2 w472 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b3 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> positive di f<span class=\"_ _0\"></span>air valu<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b3 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b3 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b4 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.4 Riprese d<span class=\"_ _0\"></span>i valore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b4 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b4 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b5 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio positiv<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b5 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b5 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b6 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.6 Trasfer<span class=\"_ _0\"></span>imenti da i<span class=\"_ _0\"></span>mmobili ad <span class=\"_ _0\"></span>uso<span class=\"_ _0\"></span> funzionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b6 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b6 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b7 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b7 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">141 <span class=\"ls0\"> </span></div></td><td class=\"c x4a0 y34b7 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">558 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34b8 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">C. Diminuzio<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34b8 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">133 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b9 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b9 w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x27f y34ba w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.2 Ammo<span class=\"_ _0\"></span>rtamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ba w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34ba w472 h550\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">64 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34bb w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> negative <span class=\"_ _0\"></span>di fair val<span class=\"_ _0\"></span>ue<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bb w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bb w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bc w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.4 Rettifi<span class=\"_ _0\"></span>che di valo<span class=\"_ _0\"></span>re da det<span class=\"_ _0\"></span>erioramento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bc w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bc w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bd w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio negat<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bd w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bd w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34be w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.6 Trasfe<span class=\"_ _0\"></span>rimenti a: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34be w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34be w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bf w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">a) immobi<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bf w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bf w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c0 w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">b) attivit\u00e0 no<span class=\"_ _0\"></span>n corrent<span class=\"_ _0\"></span>i e gruppi d<span class=\"_ _2\"></span>i attivit\u00e0 in via di d<span class=\"_ _0\"></span>ismissione<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c0 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34c0 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c1 w470 h5b3\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c1 w471 h5b3\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34c1 w472 h5b3\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">69 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34c2 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">D. Rimane<span class=\"_ _0\"></span>nze final<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c2 w471 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         1.208 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34c2 w472 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         2.148 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34c3 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">E. Valutazio<span class=\"_ _0\"></span>ne al f<span class=\"_ _0\"></span>air value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c3 w471 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff17 fsb\"> </span></div></td><td class=\"c x4a0 y34c3 w472 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff17 fsb\"> </span></div></td></tr></table>9.9 Impegni per<span class=\"_ _0\"></span> acquisto di atti<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 materiali<span class=\"_ _324\"> </span>Si segnala che a fine esercizio non vi sono impegni per acquisto di attivit\u00e0 materiali.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-736": {
   "value": "9.6 Attivit\u00e0 materia<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale: var<span class=\"_ _0\"></span>iazioni annue<span class=\"ff7 fsb\"> </span><table class=\"s wbb5 ha91\" id=\"_7875c842-596e-43ac-84f5-308f45604e91\"><tr><td class=\"c x27f y347f w46c h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y347f w40a h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f0 y347f w46d h5b0\"><div class=\"t m0 x67 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Fabbricati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x493 y347f w325 h5b0\"><div class=\"t m0 x3a h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Mobili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x494 y3480 wbb6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impianti<span class=\"_ _324\"> </span></div></td><td class=\"c x495 y347f w32f h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x496 y347f w42b h5b0\"><div class=\"t m0 x42 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x497 y3481 wbb7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">elettronici<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3482 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3482 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3482 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">252.883 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3482 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">39.742 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3482 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">32.684 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3482 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">64.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3482 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">444.367 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3483 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3483 w46d h550\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">98.550  </div></td><td class=\"c x493 y3483 w325 h550\"><div class=\"t m0 xc5 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">36.371  </div></td><td class=\"c x498 y3483 w46e h550\"><div class=\"t m0 x2d h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">27.959  </div></td><td class=\"c x495 y3483 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">53.283  </div></td><td class=\"c x496 y3483 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">216.163  </div></td></tr><tr><td class=\"c x27f y3484 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A.2 Esistenze iniziali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3484 w40a h550\"><div class=\"t m0 x3b h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">54.528 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3484 w46d h550\"><div class=\"t m0 x27 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">154.333 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3484 w325 h550\"><div class=\"t m0 x2d h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.371 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3484 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">4.725 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3484 w32f h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">11.247 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3484 w42b h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">228.204 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3485 w46c h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3485 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">388<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3485 w46d h550\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">12.424<span class=\"ff2\"> </span></div></td><td class=\"c x493 y3485 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">525<span class=\"ff2\"> </span></div></td><td class=\"c x498 y3485 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.635<span class=\"ff2\"> </span></div></td><td class=\"c x495 y3485 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.188<span class=\"ff2\"> </span></div></td><td class=\"c x496 y3485 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">20.160<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3486 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3486 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">388<span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y3486 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">6.413 </div></td><td class=\"c x493 y3486 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">342<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3486 w46e h550\"><div class=\"t m0 x20 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.128 </div></td><td class=\"c x495 y3486 w32f h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">3.019 </div></td><td class=\"c x496 y3486 w42b h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">13.290 </div></td></tr><tr><td class=\"c x27f y3487 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3487 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3487 w46d h307\"><div class=\"t m0 x46 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.493 </div></td><td class=\"c x493 y3487 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3487 w46e h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">254<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3487 w32f h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3487 w42b h307\"><div class=\"t m0 x3a h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">1.820 </div></td></tr><tr><td class=\"c x27f y3488 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.2 Spese per m<span class=\"_ _0\"></span>igliorie capita<span class=\"_ _0\"></span>lizzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3488 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3488 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3488 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3488 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3488 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3488 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3489 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3489 w40a h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3489 w46d h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y3489 w325 h550\"><div class=\"t m0 x36 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y3489 w46e h550\"><div class=\"t m0 x22 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y3489 w32f h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y3489 w42b h550\"><div class=\"t m0 x1f3 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348a w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348a w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348a w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348a w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348a w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348a w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348a w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348c w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348c w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348c w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348c w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348c w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348c w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348c w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y348d w46c h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> positive di ca<span class=\"_ _0\"></span>mbio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y348d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y348e wbb8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.6 Trasferiment<span class=\"_ _0\"></span>i da immobili<span class=\"_ _0\"></span> detenuti a sc<span class=\"_ _0\"></span>opo di<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y348f w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y348f w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y348f w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y348f w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y348f w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y348f w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y3490 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3491 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3491 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3491 w46d h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.011 </div></td><td class=\"c x493 y3491 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">183<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3491 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">507<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3491 w32f h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3491 w42b h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">6.870 </div></td></tr><tr><td class=\"c x27f y3492 w46c h307\"><div class=\"t m0 x3a h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\">- <span class=\"ff2 fse\">di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e</span><span class=\"ff2 fse\"> </span></div></td><td class=\"c x2f6 y3492 w40a h307\"><div class=\"t m0 x35 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y3492 w46d h307\"><div class=\"t m0 x20 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">364<span class=\"ls0\"> </span></div></td><td class=\"c x493 y3492 w325 h307\"><div class=\"t m0 x2a h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x498 y3492 w46e h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x495 y3492 w32f h307\"><div class=\"t m0 x24 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">109<span class=\"ls0\"> </span></div></td><td class=\"c x496 y3492 w42b h307\"><div class=\"t m0 x2b h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">530<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3493 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3493 w40a h550\"><div class=\"t m0 x31 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">140 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3493 w46d h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.556 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3493 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">732 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3493 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.602 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3493 w32f h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.437 <span class=\"ff2\"> </span></div></td><td class=\"c x496 y3493 w42b h550\"><div class=\"t m0 x4b h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">21.467 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3494 w46c h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x493 y3494 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">158 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3494 w46e h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">482 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y3494 w32f h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">82 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y3494 w42b h550\"><div class=\"t m0 x2b h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">722 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3495 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Ammortam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y3495 w46d h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">13.855  </div></td><td class=\"c x493 y3495 w325 h550\"><div class=\"t m0 x3f h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">456 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y3495 w46e h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.119  </div></td><td class=\"c x495 y3495 w32f h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.345  </div></td><td class=\"c x496 y3495 w42b h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">18.775  </div></td></tr><tr><td class=\"c x37b y3496 wbba ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 Rettifiche<span class=\"_ _0\"></span> di valore da <span class=\"_ _0\"></span>deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x499 y3497 wbbb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49a y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49b y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49c y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49d y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x49e y3497 wbbc ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x37b y3499 wbbd ha92\"><div class=\"t m0 x23f h2f y3498 ff2 fse fc0 sc0 ls0 ws0\">imputate a<span class=\"_ _324\"> </span></div><div class=\"t m0 x49f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y349a w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349a w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349a w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349a w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349a w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349a w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349b w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349b w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349b w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349b w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349b w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349b w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349b w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349c w46c h5b0\"><div class=\"t m0 x3a h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">C.4 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value imputat<span class=\"_ _0\"></span>e a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349c w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349c w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349c w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349c w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349c w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349c w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349d w46c h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) patrimonio n<span class=\"_ _0\"></span>etto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349d w40a h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349d w46d h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349d w325 h5b3\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349d w46e h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349d w32f h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349d w42b h5b3\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349e w46c h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) conto eco<span class=\"_ _0\"></span>nomico<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349e w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349e w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349e w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349e w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349e w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349e w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y349f w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> negative d<span class=\"_ _0\"></span>i cambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y349f w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y349f w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y349f w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y349f w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y349f w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y349f w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34a0 w46c h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Trasferim<span class=\"_ _0\"></span>enti a:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a0 w40a h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a0 w46d h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a0 w325 h550\"><div class=\"t m0 x36 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a0 w46e h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a0 w32f h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a0 w42b h550\"><div class=\"t m0 x1f3 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a1 wbbe ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) attivit\u00e0 ma<span class=\"_ _0\"></span>teriali detenu<span class=\"_ _0\"></span>te a scopo d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x2f6 y34a2 w40a h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a2 w46d h5b0\"><div class=\"t m0 x2f h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a2 w325 h5b0\"><div class=\"t m0 x36 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a2 w46e h5b0\"><div class=\"t m0 x22 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a2 w32f h5b0\"><div class=\"t m0 x35 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a2 w42b h5b0\"><div class=\"t m0 x1f3 h3b y11d7 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a3 wbb9 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">investimento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y34a4 wbbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">attivit\u00e0 <span class=\"_ _0\"></span>non corren<span class=\"_ _0\"></span>ti e gruppi di att<span class=\"_ _0\"></span>ivit\u00e0 in via<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2f6 y34a5 w40a h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f0 y34a5 w46d h60d\"><div class=\"t m0 x2f h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x493 y34a5 w325 h60d\"><div class=\"t m0 x36 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x498 y34a5 w46e h60d\"><div class=\"t m0 x22 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x495 y34a5 w32f h60d\"><div class=\"t m0 x35 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x496 y34a5 w42b h60d\"><div class=\"t m0 x1f3 h3b y12c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34a6 wbc0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34a7 w46c h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.7 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a7 w40a h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">140 <span class=\"ls0\"> </span></div></td><td class=\"c x2f0 y34a7 w46d h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.701  </div></td><td class=\"c x493 y34a7 w325 h550\"><div class=\"t m0 x3f h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">118 <span class=\"ls0\"> </span></div></td><td class=\"c x498 y34a7 w46e h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x495 y34a7 w32f h550\"><div class=\"t m0 x2b h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">10 <span class=\"ls0\"> </span></div></td><td class=\"c x496 y34a7 w42b h550\"><div class=\"t m0 x3a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">1.970  </div></td></tr><tr><td class=\"c x27f y34a8 w46c h60e\"><div class=\"t m0 x67 h2f y11c2 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34a8 w40a h60e\"><div class=\"t m0 x3b h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34a8 w46d h60e\"><div class=\"t m0 x27 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">151.201 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y34a8 w325 h60e\"><div class=\"t m0 x2d h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">3.164 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y34a8 w46e h60e\"><div class=\"t m0 x20 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">5.758 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y34a8 w32f h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">11.998 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y34a8 w42b h60e\"><div class=\"t m0 x67 h3b y11c2 ff3 fse fc0 sc0 ls0 ws0\">226.897 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34a9 w46c h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">D.1 Riduzioni d<span class=\"_ _0\"></span>i valore total<span class=\"_ _0\"></span>i nette<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f0 y34a9 w46d h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">112.050  </div></td><td class=\"c x493 y34a9 w325 h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">36.668  </div></td><td class=\"c x498 y34a9 w46e h550\"><div class=\"t m0 x2d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">29.590  </div></td><td class=\"c x495 y34a9 w32f h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">55.532  </div></td><td class=\"c x496 y34a9 w42b h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">233.840  </div></td></tr><tr><td class=\"c x27f y3321 w46c h60f\"><div class=\"t m0 x67 h2f y221d ff3 fse fc0 sc0 ls0 ws0\">D.2 Rimanenze<span class=\"_ _0\"></span> finali lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y3321 w40a h60f\"><div class=\"t m0 x3b h3b y221d ff3 fse fc0 sc0 ls0 ws0\">54.776 <span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y3321 w46d h60f\"><div class=\"t m0 x27 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">263.251 <span class=\"ff2\"> </span></div></td><td class=\"c x493 y3321 w325 h60f\"><div class=\"t m0 xc5 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">39.832 <span class=\"ff2\"> </span></div></td><td class=\"c x498 y3321 w46e h60f\"><div class=\"t m0 x2d h3b y221d ff3 fse fc0 sc0 ls0 ws0\">35.348 <span class=\"ff2\"> </span></div></td><td class=\"c x495 y3321 w38a h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">67.530 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x496 y3321 w46f h60f\"><div class=\"t m0 x67 h3b y221d ff3 fse fc0 sc0 ls0 ws0\">460.737 <span class=\"ff2 fc3\"> </span></div></td></tr><tr><td class=\"c x27f y34aa w46c h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">E. Valutazione<span class=\"_ _0\"></span> al costo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f6 y34aa w40a h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2f0 y34aa w46d h550\"><div class=\"t m0 x2f h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x493 y34aa w325 h550\"><div class=\"t m0 xb7 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x498 y34aa w46e h550\"><div class=\"t m0 x22 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x495 y34aa w38a h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x496 y34aa w46f h550\"><div class=\"t m0 x20 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fc3\"> </span></div></td></tr></table>Alle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>A.1 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>D.1 <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff5\">\u201cRi<span class=\"_ _1\"></span>duzioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>totali <span class=\"_ _3\"></span>nette\u201d <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>riportati <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>importi <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>ammortamenti<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>complessivamente operati. <span class=\"_ _1\"></span> La <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201cB <span class=\"_ _2d\"> </span>1 <span class=\"_ _2d\"> </span>Acquisti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span><span class=\"ff2\">- <span class=\"_ _2d\"> </span></span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>aggregazione <span class=\"_ _2d\"> </span>aziendale\u201d <span class=\"_ _2c\"> </span>accoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>cespiti <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>B<span class=\"_ _1\"></span><span class=\"ff2 ls124\">PPS<span class=\"ls29\">,<span class=\"_ _324\"> </span></span></span><span class=\"ff2 ls124\"><span class=\"ls29\"> </span></span>acquisite <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>dell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>aggregazione <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>bilancio<span class=\"_ _324\"> </span> consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Alle voci \u201cB.7 Altre variazioni\u201d, \u201cC.1 Vendit<span class=\"_ _1\"></span>e\u201d e \u201cC.7 Altre variazioni\u201d tr<span class=\"_ _1\"></span>ovano rappresentazione:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">gli <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>dismissio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>e delle <span class=\"_ _2\"></span>vendite <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>ma<span class=\"_ _1\"></span>teriali <span class=\"_ _0\"></span>effettuate <span class=\"_ _2\"></span>nell\u2019esercizio<span class=\"_ _1\"></span>; <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>particolare,<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>la voce <span class=\"_ _1\"></span>\u201cB.7 Altre va<span class=\"_ _1\"></span>riazioni\u201d include <span class=\"_ _1\"></span>lo s<span class=\"_ _1\"></span>carico d<span class=\"_ _1\"></span>el fondo <span class=\"_ _1\"></span>ammortamento di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>cespiti <span class=\"_ _1\"></span>dismessi e<span class=\"_ _324\"> </span> la <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201cC.7 <span class=\"_ _3\"></span>Altre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>riazioni\u201d <span class=\"_ _1\"></span>accogli<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>sc<span class=\"ff2\">ar<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo <span class=\"_ _1\"></span>storico <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>medesimi <span class=\"_ _3\"></span>cespiti. <span class=\"_ _1\"></span>Ad <span class=\"_ _3\"></span>esito<span class=\"_ _324\"> </span></span><span class=\"ff2\"><span class=\"_ _0\"></span> </span>delle <span class=\"_ _2\"></span>suddette dismissioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state rilevate <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>realizzo <span class=\"_ _2\"></span>per complessivi <span class=\"_ _0\"></span><span class=\"lsb\">26<span class=\"ls0\"> <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro,<span class=\"_ _324\"> </span></span></span><span class=\"lsb\"><span class=\"ls0\"><span class=\"_ _0\"></span> </span></span>contabilizzati a conto<span class=\"_ _1\"></span> economico alla voce 200 \u201cAltri oneri / pro<span class=\"_ _1\"></span>venti di gestione\u201d;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _10c\"> </span><span class=\"ff2 fs4\">gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>incrementativi <span class=\"_ _0\"></span><span class=\"ff5\">di <span class=\"_ _2\"></span>Lease Modifications <span class=\"_ _2\"></span>intervenuti <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>valori <span class=\"_ _2\"></span>di RoU <span class=\"_ _2\"></span>Asset <span class=\"_ _0\"></span>iscritti<span class=\"_ _324\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff2 fs4\"><span class=\"ff5\"> </span></span></span>in bilancio in applicazione del principio<span class=\"_ _1\"></span> contabile IFRS 16.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3 fs3\"> </span>In particolare:<span class=\"_ _324\"> </span> Alla  Voce  \u201cB.1.  Acquisti  <span class=\"ff2\">-  </span>di  cui  operazioni  di  aggregazione  aziendale\u201d  risulta  espos<span class=\"_ _1\"></span>to  il  valore<span class=\"_ _324\"> </span> dell\u2019iscrizione <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _8e\"> </span>ad <span class=\"_ _8e\"> </span>esito <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>processo <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>Purchase <span class=\"_ _8e\"> </span>Price <span class=\"_ _8e\"> </span>Allocati<span class=\"_ _1\"></span>on <span class=\"_ _8e\"> </span>(PPA) <span class=\"_ _8e\"> </span>connesso<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> all\u2019acquisizione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ramo <span class=\"_ _0\"></span>sportelli <span class=\"_ _2\"></span>realizzata <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>mese <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span><span class=\"ff2\">dicembre <span class=\"_ _2\"></span><span class=\"lsb\">202<span class=\"ls0\">4 <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>BPPB; <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli<span class=\"_ _324\"> </span></span></span></span><span class=\"ff2\"><span class=\"lsb\"><span class=\"ls0\"> </span></span></span>si <span class=\"ff5\">rinvia alla \u201cParte G <span class=\"_ _1\"></span></span>- <span class=\"ff5\">Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami d\u2019az<span class=\"_ _1\"></span>ienda\u201d.<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201c<span class=\"ff2\">C.7 A<span class=\"_ _0\"></span>tre V<span class=\"_ _0\"></span>ariazioni<span class=\"ff5\">\u201d accoglie <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>aldo <span class=\"ff2\">delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>iscritte di <span class=\"_ _2\"></span>Dynamica Retail <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>acquisite<span class=\"_ _324\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>nel <span class=\"_ _3b\"></span>corso <span class=\"_ _3b\"></span>dell\u2019esercizio <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>tramite <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>operazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>aggregazione <span class=\"_ _3b\"> </span>aziendal<span class=\"_ _1\"></span>e, <span class=\"_ _3b\"></span>iscritte <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>bilancio<span class=\"_ _324\"> </span> consolidato in applicazio<span class=\"_ _1\"></span>ne del Principio contabile internazionale IFRS 3<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 9.7 Attivit\u00e0 materia<span class=\"_ _0\"></span>li detenute<span class=\"_ _0\"></span> a scopo di<span class=\"_ _0\"></span> investimento: <span class=\"_ _0\"></span>variazioni annue<span class=\"ff7 fsb\"> </span><table class=\"s wbc1 ha93\" id=\"_dfbd849e-f93e-4daf-a2f9-08c4e4fa20bd\"><tr><td class=\"c x27f y34ab w470 h5c8\"><div class=\"t m0 x67 h2f y2224 ff3 fsc7 fc0 sc0 ls0 ws0\">Attivit\u00e0/V<span class=\"_ _0\"></span>alori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ac w473 h550\"><div class=\"t m0 x3c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x413 y34ab w471 h550\"><div class=\"t m0 x4c h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Terreni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a0 y34ab w472 h550\"><div class=\"t m0 x31 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ad w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A. Esistenze<span class=\"_ _0\"></span> iniziali<span class=\"_ _0\"></span> lorde<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ad w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34ad w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.723 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34ae w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">A.1 Riduzion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> di valore to<span class=\"_ _0\"></span>tali nett<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34ae w472 h550\"><div class=\"t m0 x138 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(923)  </div></td></tr><tr><td class=\"c x27f y34af w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">A.2 Esistenze<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>iniziali ne<span class=\"_ _0\"></span>tte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34af w471 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">1.067 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34af w472 h550\"><div class=\"t m0 x9 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">2.646 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b0 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b0 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">141 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34b0 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">558 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b1 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.1 Acquist<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b1 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b1 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b2 w470 h5b3\"><div class=\"t m0 x30 h2f y1e3c ff2 fsc7 fc0 sc0 ls0 ws0\">B.2 Spese <span class=\"_ _0\"></span>per migliori<span class=\"_ _0\"></span>e capitali<span class=\"_ _0\"></span>zzate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b2 w471 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b2 w472 h5b3\"><div class=\"t m0 x98 h3b y2228 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b3 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> positive di f<span class=\"_ _0\"></span>air valu<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b3 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b3 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b4 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.4 Riprese d<span class=\"_ _0\"></span>i valore<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b4 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b4 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b5 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio positiv<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b5 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b5 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b6 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.6 Trasfer<span class=\"_ _0\"></span>imenti da i<span class=\"_ _0\"></span>mmobili ad <span class=\"_ _0\"></span>uso<span class=\"_ _0\"></span> funzionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b6 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34b6 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34b7 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">B.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b7 w471 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">141 <span class=\"ls0\"> </span></div></td><td class=\"c x4a0 y34b7 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">558 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34b8 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">C. Diminuzio<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a0 y34b8 w472 h550\"><div class=\"t m0 x23 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">133 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34b9 w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.1 Vendite<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34b9 w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td></td></tr><tr><td class=\"c x27f y34ba w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.2 Ammo<span class=\"_ _0\"></span>rtamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34ba w471 h550\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34ba w472 h550\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">64 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34bb w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.3 Variazion<span class=\"_ _2\"></span>i<span class=\"_ _1\"></span> negative <span class=\"_ _0\"></span>di fair val<span class=\"_ _0\"></span>ue<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bb w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bb w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bc w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.4 Rettifi<span class=\"_ _0\"></span>che di valo<span class=\"_ _0\"></span>re da det<span class=\"_ _0\"></span>erioramento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bc w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bc w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bd w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.5 Differen<span class=\"_ _0\"></span>ze di ca<span class=\"_ _0\"></span>mbio negat<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bd w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bd w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34be w470 h550\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.6 Trasfe<span class=\"_ _0\"></span>rimenti a: <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34be w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34be w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34bf w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">a) immobi<span class=\"_ _0\"></span>li ad uso fun<span class=\"_ _0\"></span>zionale<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34bf w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34bf w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c0 w470 h550\"><div class=\"t m0 xee h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">b) attivit\u00e0 no<span class=\"_ _0\"></span>n corrent<span class=\"_ _0\"></span>i e gruppi d<span class=\"_ _2\"></span>i attivit\u00e0 in via di d<span class=\"_ _0\"></span>ismissione<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c0 w471 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a0 y34c0 w472 h550\"><div class=\"t m0 x98 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34c1 w470 h5b3\"><div class=\"t m0 x30 h2f y1e2b ff2 fsc7 fc0 sc0 ls0 ws0\">C.7 Altre var<span class=\"_ _0\"></span>iazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c1 w471 h5b3\"><div class=\"t m0 x95 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4a0 y34c1 w472 h5b3\"><div class=\"t m0 x3 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">69 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y34c2 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">D. Rimane<span class=\"_ _0\"></span>nze final<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c2 w471 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         1.208 <span class=\"ff2\"> </span></div></td><td class=\"c x4a0 y34c2 w472 h550\"><div class=\"t m0 x1f h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">         2.148 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34c3 w470 h550\"><div class=\"t m0 x67 h2f y1e2b ff3 fsc7 fc0 sc0 ls0 ws0\">E. Valutazio<span class=\"_ _0\"></span>ne al f<span class=\"_ _0\"></span>air value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x413 y34c3 w471 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">1.883<span class=\"ff17 fsb\"> </span></div></td><td class=\"c x4a0 y34c3 w472 h550\"><div class=\"t m0 x9 h24b yf4 ff3 fse fc0 sc0 ls0 ws0\">3.454<span class=\"ff17 fsb\"> </span></div></td></tr></table>La voce \u201cPartite <span class=\"_ _0\"></span>in corso di<span class=\"_ _0\"></span> lavorazione <span class=\"_ _0\"></span>e viaggianti tr<span class=\"_ _0\"></span>a le filiali\u201d accoglie <span class=\"_ _0\"></span>poste r<span class=\"_ _0\"></span>elative ad operazioni ch<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span> generalmente trovano sistemazione definitiva n<span class=\"_ _1\"></span>ei primi giorni dell\u2019anno succes<span class=\"_ _1\"></span>sivo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero <span class=\"_ _0\"></span>delle commissioni di messa a disposizione fondi dalla cli<span class=\"_ _1\"></span>entela per 9.132 migliaia di euro<span class=\"_ _324\"> </span> (9.101 migliaia di euro alla<span class=\"_ _1\"></span> fine del precedente esercizio<span class=\"_ _1\"></span>);<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>conti regolamento <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>carte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debito <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>7.858 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(6.429 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fine<span class=\"_ _324\"> </span> del precedente esercizio);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>deleghe F24 per 6.001 migliaia di euro (3.213 migli<span class=\"_ _1\"></span>aia di euro alla fine del precedente esercizio)<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>regolamento <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>DD <span class=\"_ _3\"></span>(addebiti <span class=\"_ _29\"></span>diretti) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>2<span class=\"_ _1\"></span>.235 <span class=\"_ _3\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(1.115<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>fine<span class=\"_ _324\"> </span> del precedente esercizio);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>bonifici <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>regolati <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>1.215 <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(3.601 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>fine <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span> precedente esercizio);<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-689": {
   "value": "Sezione <span class=\"_ _10c\"> </span>10   -<span class=\"ls125\">   </span><span class=\"fsc\">Attivit\u00e0<span class=\"_ _1\"></span> immateriali<span class=\"_ _1\"></span>   -   voc<span class=\"_ _1\"></span>e 100 </span>10.1 Attivit\u00e0 immat<span class=\"_ _0\"></span>eriali: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"ff7 fsb\"> </span><table class=\"s wbc2 ha94\" id=\"_8e23bce8-7fe3-4559-ad53-ac89f0351496\"><tr><td></td><td></td><td class=\"c x4a1 y34c4 wf8 h5cd\"><div class=\"t m0 x4f h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a2 y34c4 wf8 h5cd\"><div class=\"t m0 x4f h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34c5 w474 h617\"><div class=\"t m0 x67 h2f y21f5 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a3 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a4 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a5 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a6 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x4a7 y34c7 wbc4 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">definita</div></td><td class=\"c x4a8 y34c7 wbc5 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indefinita</div></td><td class=\"c x4a9 y34c7 wbc4 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">definita</div></td><td class=\"c x4aa y34c7 wbc5 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indefinita<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y34c8 w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.1 Avviamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34c8 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34c8 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34c9 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.1.1 di pertinen<span class=\"_ _0\"></span>za del grup<span class=\"_ _0\"></span>po<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34c9 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34c9 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ca w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.1.2 di pertinen<span class=\"_ _0\"></span>za di terzi<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34ca w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34ca w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cb w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2 Altre atti<span class=\"_ _0\"></span>vit\u00e0 immateriali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cb w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cb w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cb w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cb w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cc w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: software<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cc w33e h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.369<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cc w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cc w33e h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cc w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cd w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2.1 Attivit\u00e0 valuta<span class=\"_ _0\"></span>te al co<span class=\"_ _0\"></span>sto:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cd w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cd w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cd w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cd w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ce w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali gener<span class=\"_ _0\"></span>ate intername<span class=\"_ _0\"></span>nte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34ce w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34ce w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34ce w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34ce w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cf w474 h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cf w33e h5b3\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cf w476 h5b3\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cf w33e h5b3\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cf w475 h5b3\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d0 w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2.2 Attivit\u00e0 valuta<span class=\"_ _0\"></span>te al fair<span class=\"_ _0\"></span> value:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d0 w33e h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d0 w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d0 w33e h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d0 w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d1 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali gener<span class=\"_ _0\"></span>ate intername<span class=\"_ _0\"></span>nte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d1 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d1 w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d1 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d1 w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d2 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">Altre at<span class=\"_ _0\"></span>tivit\u00e0</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x4a1 y34d2 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d2 w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d2 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d2 w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d3 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d3 w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d3 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d3 w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d3 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le attivit\u00e0 immateriali del Gruppo<span class=\"_ _1\"></span> sono valutate al costo<span class=\"_ _1\"></span>.  La voce include <span class=\"_ _0\"></span>il saldo delle attivit\u00e0 intangibili identificate con riferimento <span class=\"_ _0\"></span>alle cd. client realationship ad esito <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>processo <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Purchase <span class=\"_ _3f\"> </span>Pr<span class=\"_ _1\"></span>ice <span class=\"_ _3f\"> </span>Allocation <span class=\"_ _3f\"> </span>(P<span class=\"_ _1\"></span>PA) <span class=\"_ _3f\"> </span>connesso <span class=\"_ _2d\"> </span>all\u2019acquisizione <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3f\"> </span>ramo <span class=\"_ _3f\"> </span>spo<span class=\"_ _1\"></span>rtelli <span class=\"_ _2c\"> </span><span class=\"ff2\">dal </span>Gruppo <span class=\"_ _1\"></span>BPER <span class=\"_ _1\"></span>avvenuta <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>precedente <span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dette <span class=\"_ _1\"></span>risulta <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a 1<span class=\"_ _1\"></span>8.<span class=\"lsb\">559</span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro, <span class=\"_ _1\"></span>ex 19.911 migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"ls29\">. </span> La vita utile \u00e8 stata s<span class=\"_ _1\"></span>timata in funzione dell\u2019orizzonte temporale compreso tra<span class=\"_ _1\"></span> 14 e 16 anni.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Gli  avvi<span class=\"_ _1\"></span>amenti  iscritt<span class=\"_ _1\"></span>i  a  bilancio<span class=\"_ _1\"></span>,  in <span class=\"_ _3d\"> </span>quanto  a <span class=\"_ _3d\"> </span>vita  utile <span class=\"_ _3d\"> </span>indefinita,  non <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>oggetto  di <span class=\"_ _40\"> </span>sis<span class=\"_ _1\"></span>tematico ammortamento ma sottoposti ad impairment <span class=\"_ _0\"></span>test almeno <span class=\"_ _0\"></span>una volta all\u2019anno ed <span class=\"_ _0\"></span>in particolare ai fini <span class=\"_ _0\"></span>della redazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>bilancio o <span class=\"_ _2\"></span>comunque tutte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>volte <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>manifestano <span class=\"_ _0\"></span>circostanze <span class=\"_ _2\"></span>che facciano <span class=\"_ _2\"></span>prevedere una riduzione di valore. Si veda <span class=\"ff5\">il successivo paragrafo \u201c<span class=\"_ _1\"></span></span>Informaz<span class=\"_ _1\"></span>ioni sulle attivit\u00e0 intangibili e <span class=\"ff5\">sull<span class=\"_ _1\"></span>\u2019avviamento\u201d.</span> Le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _29\"></span>immateriali <span class=\"_ _3\"></span>basate <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>tecnologia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>ammortizzate <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>modo <span class=\"_ _3\"></span>lineare <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ragione <span class=\"_ _3\"></span>della loro <span class=\"_ _2d\"> </span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _2d\"> </span>utile, <span class=\"_ _2d\"> </span>che <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>le <span class=\"_ _2c\"> </span>indennit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>abbandono <span class=\"_ _2c\"> </span>locali <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stimata <span class=\"_ _2c\"> </span>pari <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>durata <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto <span class=\"_ _2c\"> </span>di locazione, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il s<span class=\"_ _1\"></span>oftware <span class=\"_ _1\"></span>connesso <span class=\"_ _3\"></span>alle ma<span class=\"_ _1\"></span>cchine <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 4 <span class=\"_ _3\"></span>anni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>soft<span class=\"_ _1\"></span>ware <span class=\"_ _1\"></span>applicativo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>5 anni in ragione della vita utile ulteri<span class=\"_ _1\"></span>ormente specificata all\u2019interno <span class=\"_ _1\"></span>della classe di attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span><div class=\"c w477 h55e gs35\"><div class=\"t m0 x67 h3b y11d ff3 fse fc0 sc0 ls0 ws0\">10.2 Attivit\u00e0 immat<span class=\"_ _0\"></span>eriali: variazi<span class=\"_ _0\"></span>oni annue<span class=\"ff2\"> </span></div></div><div class=\"gs36\"><table class=\"s wbc6 ha95\" id=\"_f88a667d-fd4d-4068-8462-8acdbfa8a86f\"><tr><td></td><td class=\"c x4ad y34d4 w47b h61a\"><div class=\"t m0 x67 h2f y10d ff3 fse fc0 sc0 ls0 ws0\">Avviamento<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ae y34d5 wbc7 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0 im<span class=\"_ _0\"></span>materiali:<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4af y34d5 wbc8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x4b0 y34d4 w47c h61a\"><div class=\"t m0 x67 h2f y10d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4b1 y34d6 wbc9 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">generate internam<span class=\"_ _0\"></span>ente<span class=\"_ _324\"> </span></div></td><td class=\"c x4b2 y34d6 wbca ha90\" colspan=\"2\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">immateriali: altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x2bd y34d7 w478 h570\"><div class=\"t m0 x2e h2f yf55 ff3 fse fc0 sc0 ls11e ws0\">DEF<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4b3 y34d7 w479 h570\"><div class=\"t m0 x138 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">INDEF<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y34d7 w179 h570\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls11e ws0\">DEF<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c1 y34d7 w31b h570\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">INDEF<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y34d8 w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34d8 w47b h550\"><div class=\"t m0 x35 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">35.963 <span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x3f1 y34d8 w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">50.718 <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34d8 w47c h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">86.681 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34d9 w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34d9 w47b h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">20.641  </div></td><td></td><td></td><td class=\"c x3f1 y34d9 w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">24.421  </div></td><td class=\"c x4b0 y34d9 w47c h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">45.062  </div></td></tr><tr><td class=\"c x27f y34da w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.2 Esistenze <span class=\"_ _0\"></span>iniziali nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34da w47b h550\"><div class=\"t m0 x35 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">15.322 <span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x3f1 y34da w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">26.297 <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34da w47c h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">41.619 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34db w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34db w47b h550\"><div class=\"t m0 x75 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34db w478 h550\"><div class=\"t m0 x138 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34db w479 h550\"><div class=\"t m0 x34 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34db w179 h550\"><div class=\"t m0 x46 h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">977</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td><td class=\"c x2c1 y34db w31b h550\"><div class=\"t m0 xa8 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34db w47c h550\"><div class=\"t m0 x4b h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">977</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td></tr><tr><td class=\"c x27f y34dc w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34dc w47b h550\"><div class=\"t m0 x75 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34dc w478 h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34dc w479 h550\"><div class=\"t m0 x34 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34dc w179 h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">4.691<span class=\"ls0\">  </span></div></td><td class=\"c x2c1 y34dc w31b h550\"><div class=\"t m0 xa8 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4b0 y34dc w47c h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">4.691  </div></td></tr><tr><td class=\"c x37b y34dd wbcb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.2 Incrementi<span class=\"_ _0\"></span> di attivit\u00e0 im<span class=\"_ _0\"></span>materiali<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34de w47b h27e\"><div class=\"t m0 x22 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34de w478 h27e\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34de w479 h27e\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34de w179 h27e\"><div class=\"t m0 x2f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34de w31b h27e\"><div class=\"t m0 x2a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34de w47c h27e\"><div class=\"t m0 x35 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34df wbcc ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">interne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34e0 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e0 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e0 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e0 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e0 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e0 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e0 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e1 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e1 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e1 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e1 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e1 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e1 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e1 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e2 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e2 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e2 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e2 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e2 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e2 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e2 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e3 w47a h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e3 w47b h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e3 w478 h5b3\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e3 w479 h5b3\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e3 w179 h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e3 w31b h5b3\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e3 w47c h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e4 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> di cambio pos<span class=\"_ _0\"></span>itive <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e4 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e4 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e4 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e4 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e4 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e4 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e5 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.6 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e5 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e5 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e5 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e5 w179 h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y34e5 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e5 w47c h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37b y34e6 wbcd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34e7 w47b h5a2\"><div class=\"t m0 x75 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e7 w478 h5a2\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e7 w479 h5a2\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e7 w179 h5a2\"><div class=\"t m0 x20 h3b ydf3 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b0 y34e7 w47c h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37b y34e8 wbce ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aziendale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34e9 w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e9 w47b h550\"><div class=\"t m0 x75 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34e9 w478 h550\"><div class=\"t m0 x138 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34e9 w479 h550\"><div class=\"t m0 x34 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34e9 w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">580</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td><td class=\"c x4b0 y34e9 w47c h550\"><div class=\"t m0 x4b h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">580</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td></tr><tr><td class=\"c x27f y34ea w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ea w47b h550\"><div class=\"t m0 x75 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ea w478 h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ea w479 h550\"><div class=\"t m0 x34 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ea w179 h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34ea w31b h550\"><div class=\"t m0 x2a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34ea w47c h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34eb wbcd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34ec w47b h27e\"><div class=\"t m0 x75 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ec w478 h27e\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ec w479 h27e\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ec w179 h27e\"><div class=\"t m0 x2f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34ec w31b h27e\"><div class=\"t m0 x2a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34ec w47c h27e\"><div class=\"t m0 x35 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34ed wbce ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">aziendale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34ee w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ee w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ee w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ee w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ee w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td><td class=\"c x4b0 y34ee w47c h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x27f y34ef w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Ammortame<span class=\"_ _0\"></span>nti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ef w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34ef w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ef w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ef w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td><td class=\"c x4b0 y34ef w47c h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x27f y34f0 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Svalutazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f0 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f0 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f0 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f0 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f0 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f0 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f1 w47a h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">+ patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f1 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f1 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f1 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f1 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f1 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f1 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f2 w47a h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">+ conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f2 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f2 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f2 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f2 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f2 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f2 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f3 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value:  <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f3 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f3 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f3 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f3 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f3 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f3 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f4 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f4 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f4 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f4 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f4 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f4 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f4 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f5 w47a h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f5 w47b h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f5 w478 h5b3\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f5 w479 h5b3\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f5 w179 h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f5 w31b h5b3\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f5 w47c h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34f6 wbcf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.4 Trasferim<span class=\"_ _0\"></span>enti alle attivit\u00e0 <span class=\"_ _0\"></span>non<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34f7 w47b h5f8\"><div class=\"t m0 x75 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f7 w478 h5f8\"><div class=\"t m0 x2c h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f7 w479 h5f8\"><div class=\"t m0 x34 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f7 w179 h5f8\"><div class=\"t m0 x2f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f7 w31b h5f8\"><div class=\"t m0 x2a h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f7 w47c h5f8\"><div class=\"t m0 x35 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34f8 wbd0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">correnti in via d<span class=\"_ _0\"></span>i dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34f9 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> di cambio neg<span class=\"_ _0\"></span>ative <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f9 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34f9 w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34f9 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34f9 w179 h550\"><div class=\"t m0 xa0 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34f9 w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34f9 w47c h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fa w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fa w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34fa w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fa w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fa w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34fa w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fa w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34fb w47a h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fb w47b h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34fb w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34fb w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34fb w179 h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694 <span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34fb w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34fb w47c h550\"><div class=\"t m0 x67 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">42.016 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fc w47a h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">D.1 Rettifich<span class=\"_ _0\"></span>e di valori totali n<span class=\"_ _0\"></span>ette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fc w47b h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">20.641 </div></td><td class=\"c x2bd y34fc w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fc w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fc w179 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">34.252  </div></td><td class=\"c x2c1 y34fc w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fc w47c h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">54.893  </div></td></tr><tr><td class=\"c x27f y34fd w47a h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">E. Rimanenze finali<span class=\"_ _0\"></span> lorde <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fd w47b h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">35.963<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34fd w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34fd w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34fd w179 h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">60.946 <span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34fd w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34fd w47c h550\"><div class=\"t m0 x67 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">96.909 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fe w47a h550\"><div class=\"t m0 x67 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">F. Valutazione<span class=\"_ _0\"></span> al costo <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fe w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34fe w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fe w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fe w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34fe w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fe w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table></div><div class=\"c w2 h0 gs37\"><div class=\"t m0 x3 hfe y2245 ff3 fs10 fc0 sc0 ls0 ws0\">Legenda </div><div class=\"t m0 x3 h1b8 y32a ff2 fs10 fc0 sc0 ls0 ws0\">DEF: a durata definita<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 h1b8 yf20 ff2 fs10 fc0 sc0 ls0 ws0\">INDEF: a durata<span class=\"_ _1\"></span> indefinita </div><div class=\"t m0 x3 hb5 yd96 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1f83 ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3f\"> </span>\u201cB<span class=\"ff2\">.1 <span class=\"_ _2c\"> </span>Acquisti <span class=\"_ _3f\"> </span></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>cui: <span class=\"_ _3f\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>aggre<span class=\"_ _1\"></span>gazione <span class=\"_ _3f\"> </span>az<span class=\"_ _1\"></span>iendale\u201d <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>saldo <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 </div><div class=\"t m0 x3 ha y21d5 ff2 fs4 fc0 sc0 ls0 ws0\">immateriali <span class=\"_ _8d\"> </span>(costituite <span class=\"_ _8d\"> </span>principalmente <span class=\"_ _8d\"> </span>da <span class=\"_ _47\"> </span>soft<span class=\"_ _1\"></span>ware) <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>S.p.A, <span class=\"_ _8d\"> </span>acquisite <span class=\"_ _8d\"> </span>nel <span class=\"_ _47\"> </span>cors<span class=\"_ _1\"></span>o </div><div class=\"t m0 x3 ha y2246 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019esercizio <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>operazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span>aziendale, <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>consolidato <span class=\"_ _29\"></span>in </div><div class=\"t m0 x3 ha y1268 ff2 fs4 fc0 sc0 ls0 ws0\">applicazione del Principio contabile internaz<span class=\"_ _1\"></span>ionale IFRS 3.<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha yd3b ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y1237 ff3 fse fc0 sc0 ls0 ws0\">10.3 Altre informa<span class=\"_ _0\"></span>zioni </div><div class=\"t m0 x3 ha y85a ff5 fs4 fc0 sc0 ls0 ws0\">Si segnala che a fine eserciz<span class=\"_ _1\"></span>io non sono presenti impegni per l\u2019acquisto<span class=\"_ _1\"></span> di attivit\u00e0 immateriali. <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y1374 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div>10.3.1 <span class=\"ff4\">Informazioni sulle attivit\u00e0 intangibili e<span class=\"_ _1\"></span> sull\u2019avviamento <span class=\"_ _1\"></span></span> L\u2019applicazione <span class=\"_ _8e\"> </span>del <span class=\"_ _8d\"> </span>principio <span class=\"_ _8d\"> </span>contabile <span class=\"_ _8e\"> </span>IFRS <span class=\"_ _8d\"> </span>3 <span class=\"_ _8e\"> </span><span class=\"ff2\">Aggregazioni <span class=\"_ _8e\"> </span>aziendali <span class=\"_ _8d\"> </span>nella <span class=\"_ _8e\"> </span>contabilizzazione <span class=\"_ _8d\"> </span>delle </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>comportare <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>nuove <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di avviamenti. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>realizz<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>negli <span class=\"_ _0\"></span>anni <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>comport<span class=\"_ _1\"></span>ato la rilevazione di import<span class=\"_ _1\"></span>i a titolo di avviamento e, pi\u00f9 recent<span class=\"_ _1\"></span>emente, a titolo di attivi<span class=\"_ _1\"></span>t\u00e0 immateriali.<span class=\"_ _1\"></span> Nel <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ospetto <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>segue <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>sintetizzati <span class=\"_ _2c\"> </span>i <span class=\"_ _3f\"> </span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>intangibili <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dell\u2019avviamento <span class=\"_ _2d\"> </span>iscritti <span class=\"_ _2d\"> </span>nel bilancio <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>dinamica nel <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>dell\u2019esercizio, <span class=\"_ _1\"></span>suddiv<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Cash <span class=\"_ _3\"></span>Generating Uni<span class=\"_ _1\"></span>t (CGU), che rappresentano le aggregazioni<span class=\"_ _1\"></span> di attivit\u00e0 al cui li<span class=\"_ _1\"></span>vello devono essere effettuati gli impairment test <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>intangibili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>recuperabile. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>le CGU coincidono con le singole legal <span class=\"_ _1\"></span>entity.<span class=\"_ _1\"></span> (Euro/000) <table class=\"s wbd1 ha96\" id=\"_02df75a1-ddb6-4d83-a4ce-42d42bbaa93a\"><tr><td class=\"c x4b5 y34ff w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">CGU / legal entity </div></td><td class=\"c x4b6 y34ff w480 h567\"><div class=\"t m0 x30 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Bilancio 2023 </div></td><td class=\"c x4b7 y34ff w39d h567\"><div class=\"t m0 x71 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Ammortamento </div></td><td class=\"c x4b8 y34ff w3a0 h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Rettifica di valore </div></td><td class=\"c x4b9 y34ff w35b h567\"><div class=\"t m0 x30 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Bilancio 2024 </div></td></tr><tr><td class=\"c x4b5 y3500 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Banco di Desio e della Brianza </div></td><td class=\"c x4b6 y3500 w480 h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">29.707 </div></td><td class=\"c x4b7 y3500 w39d h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3500 w35b h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">28.355 </div></td></tr><tr><td class=\"c x4b5 y3501 w47f h61c\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Avviamento  </div></td><td class=\"c x4b6 y3501 w480 h61c\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">9.796 </div></td><td></td><td></td><td class=\"c x4b9 y3501 w35b h61c\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">9.796 </div></td></tr><tr><td class=\"c x4b5 y3502 w47f h61d\"><div class=\"t m0 x3a h11f y4ff ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile AuA </div></td><td class=\"c x4b6 y3502 w480 h61d\"><div class=\"t m0 xbe h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">233<span class=\"ls0\"> </span></div></td><td class=\"c x4b7 y3502 w39d h61d\"><div class=\"t m0 xa8 h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">18<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3502 w35b h61d\"><div class=\"t m0 xbe h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">215<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4b5 y3503 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile AuM </div></td><td class=\"c x4b6 y3503 w480 h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">6.157 </div></td><td class=\"c x4b7 y3503 w39d h567\"><div class=\"t m0 xbe h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">437<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3503 w35b h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">5.720 </div></td></tr><tr><td class=\"c x4b5 y3504 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile Core Deposits </div></td><td class=\"c x4b6 y3504 w480 h567\"><div class=\"t m0 x2d h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">13.521 </div></td><td class=\"c x4b7 y3504 w39d h567\"><div class=\"t m0 xbe h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">897<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3504 w35b h567\"><div class=\"t m0 x2d h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">12.624 </div></td></tr><tr><td class=\"c x4b5 y3505 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Fides </div></td><td class=\"c x4b6 y3505 w480 h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">5.526 </div></td><td></td><td></td><td class=\"c x4b9 y3505 w35b h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">5.526 </div></td></tr><tr><td class=\"c x4b5 y3506 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Avviamento  </div></td><td class=\"c x4b6 y3506 w480 h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\">526</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x4b9 y3506 w35b h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\">526</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4b5 y3507 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Totale Gruppo Banco Desio </div></td><td class=\"c x4b6 y3507 w480 h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">35.233 </div></td><td class=\"c x4b7 y3507 w39d h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3507 w35b h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">33.881 </div></td></tr></table>Le attivit\u00e0 <span class=\"_ _0\"></span>intangibili a <span class=\"_ _2\"></span>vita<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>rilevate fanno <span class=\"_ _2\"></span>riferi<span class=\"_ _1\"></span>mento ai <span class=\"_ _0\"></span>rapporti con <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> clientela <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si riferiscono <span class=\"_ _0\"></span>alla valorizzazione  della  raccolta  amminis<span class=\"_ _1\"></span>trata  (Asset  Under  Administratio<span class=\"_ _1\"></span>n,  AuA)  e  gestita  (Asset  Under Management, <span class=\"_ _2d\"> </span>AuM) <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dei <span class=\"_ _2c\"> </span>Core <span class=\"_ _2d\"> </span>Deposit<span class=\"_ _1\"></span>s. <span class=\"_ _2c\"> </span>A <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>vita <span class=\"_ _2d\"> </span>utile <span class=\"_ _2c\"> </span>definita, <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>\u00e8 provveduto <span class=\"_ _2d\"> </span>ad <span class=\"_ _2d\"> </span>imputare <span class=\"_ _2c\"> </span>a <span class=\"_ _2d\"> </span>conto <span class=\"_ _2d\"> </span>economico <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ammortamento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>competenza <span class=\"_ _2d\"> </span>dell\u2019anno (incluso <span class=\"_ _3f\"> </span>nella <span class=\"_ _3f\"> </span>voce <span class=\"_ _3f\"> </span>\u201c22<span class=\"_ _1\"></span>0. <span class=\"_ _3f\"> </span>Rettifiche/riprese <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>nette <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>immaterial<span class=\"_ _1\"></span>i\u201d) <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>ammontar<span class=\"_ _3\"></span><span class=\"ff2 ls19\">e </span>complessivo pari <span class=\"_ _1\"></span>a <span class=\"lsb\">1.352</span> migliaia <span class=\"ff5\">di euro al lordo dell\u2019effetto<span class=\"_ _1\"></span> fiscale. </span> In <span class=\"_ _3\"></span>base <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _29\"></span>Riduzione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _29\"></span>devono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _3\"></span>annualmente <span class=\"_ _3\"></span>ad impairment test <span class=\"_ _2\"></span>per verificare la <span class=\"_ _0\"></span>recuperabilit\u00e0 del <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alore sia <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>a vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>indefinita si<span class=\"_ _0\"></span>a l\u2019avviamento. <span class=\"_ _29\"></span>Inoltre, <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>immateriali <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>vita <span class=\"_ _29\"></span>utile <span class=\"_ _3b\"> </span>definita <span class=\"_ _29\"></span>l\u2019impairment <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>deve <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>svo<span class=\"_ _1\"></span>lto quando  sia  rilevata  la <span class=\"_ _2c\"> </span>pr<span class=\"_ _1\"></span>esenza  di  indicatori  di  perdita.  Il <span class=\"_ _2c\"> </span>valo<span class=\"_ _1\"></span>re  recuperabile  \u00e8 <span class=\"_ _2c\"> </span>rapprese<span class=\"_ _1\"></span>ntato  dal maggiore tra il Valore d\u2019Uso ed il Fair value, al<span class=\"_ _1\"></span> netto dei costi di vendita. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span><span class=\"ff5\">fini <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eterminazione de<span class=\"_ _0\"></span>l Valore <span class=\"_ _2\"></span>d\u2019Uso degli <span class=\"_ _2\"></span>intangibili soggetti <span class=\"_ _2\"></span>ad impairment <span class=\"_ _2\"></span>test<span class=\"_ _1\"></span>, <span class=\"ff2\">lo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>dispone </span></span>che si debba fare riferimento ai fluss<span class=\"_ _1\"></span>i di cassa relativi all\u2019intangibile nelle sue condizio<span class=\"_ _1\"></span>ni correnti (alla data di <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>irment <span class=\"_ _1\"></span>test<span class=\"_ _1\"></span>), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>tinzione <span class=\"_ _3\"></span>tra <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _1\"></span>riferiti <span class=\"_ _3\"></span>all\u2019asset <span class=\"_ _1\"></span>originariamente <span class=\"_ _1\"></span>rilevato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sede<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di applicazione <span class=\"_ _3b\"> </span>dell<span class=\"ff5\">\u2019IFRS <span class=\"_ _3b\"> </span>3 <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>quelli <span class=\"_ _3b\"></span>relativi <span class=\"_ _3b\"> </span>agli <span class=\"_ _3b\"></span>asset <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>momento <span class=\"_ _3b\"> </span>dell\u2019impairment <span class=\"_ _3b\"></span>test; <span class=\"_ _3b\"> </span>questo <span class=\"_ _3b\"> </span>in </span>quanto <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>erebbe <span class=\"_ _1\"></span>difficile, <span class=\"_ _3\"></span>specie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>peraz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>str<span class=\"_ _3\"></span><span class=\"ff5\">aordinarie <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>business<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fiche <span class=\"_ _1\"></span>dell\u2019ass<span class=\"_ _1\"></span>et </span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cativi <span class=\"_ _2\"></span>turnover <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>masse, de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>clie<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>contratti, <span class=\"_ _0\"></span>ecc., <span class=\"_ _2\"></span>distinguere <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>riferiti <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>asset originario dagli altri.  Tale concetto \u00e8 <span class=\"_ _0\"></span>replicabile anche per la <span class=\"_ _0\"></span>determinaz<span class=\"_ _1\"></span>ione, ai fini <span class=\"_ _0\"></span>dell\u2019impairment test degli avviamenti, de<span class=\"_ _0\"></span>l Valore d\u2019Uso <span class=\"_ _1\"></span>delle CGU,<span class=\"_ _1\"></span> i <span class=\"_ _3\"></span>cui flussi di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>devono <span class=\"_ _1\"></span>essere consid<span class=\"_ _1\"></span>erati con <span class=\"_ _1\"></span>rife<span class=\"_ _1\"></span>rimento a <span class=\"_ _1\"></span>tutte <span class=\"_ _1\"></span>le attivit\u00e0 <span class=\"_ _1\"></span>e passivit\u00e0 <span class=\"_ _1\"></span>comprese <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>non sol<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>\u00e8 stato <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n avviamento in sede di applicazio<span class=\"_ _1\"></span>ne dell\u2019IFRS 3. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span>sensi dello <span class=\"_ _2\"></span>IAS 36 <span class=\"_ _0\"></span>il valore <span class=\"_ _0\"></span>recuperabile \u00e8 <span class=\"_ _2\"></span>rapprese<span class=\"_ _1\"></span>ntato dal <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>tra il <span class=\"_ _0\"></span>Valore <span class=\"_ _0\"></span>d\u2019Uso ed <span class=\"_ _2\"></span>il Fair V<span class=\"_ _0\"></span>alue, al ne<span class=\"_ _0\"></span>tto dei <span class=\"_ _0\"></span>costi di <span class=\"_ _0\"></span>vendita. Anche <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n riferimento <span class=\"_ _0\"></span>agli impairment <span class=\"_ _2\"></span>test<span class=\"_ _1\"></span> alla data di <span class=\"_ _0\"></span>riferimento, come <span class=\"_ _0\"></span>gi\u00e0 avvenuto <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>precedenti <span class=\"_ _0\"></span>esercizi, <span class=\"_ _2\"></span>ai fini<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>recuperabile <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>fatto <span class=\"_ _0\"></span>riferimento al <span class=\"_ _29\"></span>Valore <span class=\"_ _29\"></span>d\u2019Uso <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>rappresenta <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"></span>finanziari <span class=\"_ _29\"></span>netti <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _29\"></span>ricavabil<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3b\"></span>(o business) oggetto di valutazio<span class=\"_ _1\"></span>ne.  10<span class=\"ls0\">.3.1.1 Il test di <span class=\"ff12\">impairment</span> <span class=\"ff4\">de<span class=\"_ _1\"></span>ll\u2019avviamento<span class=\"_ _1\"></span></span> </span>Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _1\"></span> Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di impairment effettuato sulle Cash Generating Unit <span class=\"_ _1\"></span>(CGU<span class=\"_ _1\"></span>). Il <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment <span class=\"_ _2\"></span>\u00e8 finalizzato <span class=\"_ _2\"></span>a verificare <span class=\"_ _2\"></span>che il <span class=\"_ _2\"></span>valore contabile <span class=\"_ _2\"></span>(carrying <span class=\"_ _0\"></span>amount) <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>CGU <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> sia <span class=\"_ _3\"></span>superiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _3\"></span>(recover<span class=\"_ _1\"></span>able <span class=\"_ _3\"></span>amount), <span class=\"_ _3\"></span>inteso <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>maggiore <span class=\"_ _3\"></span>fra <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>valore ritraibile dall\u2019uso continuato (value in <span class=\"_ _1\"></span>use, o valore d\u2019<span class=\"_ _1\"></span>uso) e il possib<span class=\"_ _1\"></span>ile prezzo di cessione sul mercato (fair value al netto dei costi di vendita, o valo<span class=\"_ _1\"></span>re di scambio) della CGU stessa.<span class=\"_ _1\"></span> Come illustrato nel paragrafo \u201c<span class=\"_ _1\"></span>Rischi e incertezze nell\u2019<span class=\"_ _1\"></span>attuale contesto macroeconomico e geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d </span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte generale\u201d della \u201cParte A <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> Politiche </span>contabili\u201d della presente Nota Integrativa (cui si <span class=\"_ _1\"></span>fa rimando), per la predisposiz<span class=\"_ _1\"></span>ione del presente bilancio si \u00e8 provveduto all\u2019esecuzione dei te<span class=\"_ _1\"></span>st d\u2019impairment s<span class=\"_ _1\"></span>u avviamenti e partecipazio<span class=\"_ _1\"></span>ni tenuto conto dalle previsioni economico-fina<span class=\"_ _1\"></span>nziarie del budget 2025 a<span class=\"_ _1\"></span>pprovato dal Consigli<span class=\"_ _1\"></span>o di Amministrazio<span class=\"_ _1\"></span>ne di Banco Desio in data 19 dicembre 202<span class=\"_ _1\"></span>4, sviluppato in coerenza con il<span class=\"_ _1\"></span> Piano Industriale \u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio i<span class=\"_ _1\"></span>n data 24 novembre 2023), <span class=\"_ _1\"></span>e delle pi\u00f9 recenti previsioni disponibili circa lo s<span class=\"_ _1\"></span>cenario macroeconomico atteso<span class=\"_ _1\"></span> al 2029 per le entit\u00e0/CGU del Gruppo<span class=\"_ _1\"></span> Banco Desio<span class=\"_ _1\"></span>.<span class=\"ff7 fsb\"> </span>In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>citato <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Poli<span class=\"_ _1\"></span>cy <span class=\"_ _2\"></span>d\u2019impairment <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immaterial<span class=\"_ _1\"></span>i a  vita <span class=\"_ _3d\"> </span>utile  indefinita <span class=\"_ _3d\"> </span>(avvi<span class=\"_ _1\"></span>amenti)  e <span class=\"_ _3d\"> </span>delle  Part<span class=\"_ _1\"></span>ecipazioni, <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore  recuperabile <span class=\"_ _3d\"> </span>delle  CGU <span class=\"_ _3d\"> </span>\u00e8  s<span class=\"_ _1\"></span>tato determinato <span class=\"_ _0\"></span>facendo <span class=\"_ _0\"></span><span class=\"ff5\">riferimento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>d\u2019uso. <span class=\"_ _2\"></span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>valore d\u2019uso <span class=\"_ _2\"></span>lo IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>prevede </span>la <span class=\"_ _1\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>utilizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>finanziario <span class=\"_ _1\"></span>conosciuto <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>dottr<span class=\"_ _1\"></span>ina <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>Discounted <span class=\"_ _1\"></span>Cash <span class=\"_ _1\"></span>Flow. <span class=\"_ _1\"></span>Tale modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda <span class=\"ff2\">tramite la stima dei flussi di <span class=\"_ _0\"></span>cassa (operativi) </span>futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito in cui s\u2019ipotizza saranno conseguiti.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y (FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _0\"></span> Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in </span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che </span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Coerentemente con quanto fatto <span class=\"_ _0\"></span>per il bilancio <span class=\"_ _0\"></span>dell\u2019esercizio precede<span class=\"_ _0\"></span>nte, le CGU sono state <span class=\"_ _0\"></span>identificate con le singole <span class=\"ff6\">legal<span class=\"_ _1\"></span> entity</span> <span class=\"_ _1\"></span><span class=\"ff5\">tenuto conto del fatt<span class=\"_ _1\"></span>o che il Gruppo banc<span class=\"_ _1\"></span>ario prev<span class=\"_ _1\"></span>ede un\u2019attivit\u00e0 d\u2019indiriz<span class=\"_ _1\"></span>zo e </span>coordinamento strategico unitaria da <span class=\"_ _0\"></span>parte della Ca<span class=\"_ _0\"></span>pogruppo puntata al ragg<span class=\"_ _0\"></span>iungimento degli obiettivi di <span class=\"_ _29\"></span>sviluppo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>redditivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>livello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span><span class=\"ff6\">legal <span class=\"_ _29\"></span>entity</span> <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>che, <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conseguenza, <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>rilevazione autonoma dei <span class=\"_ _0\"></span>risultati (per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>sistemi di <span class=\"_ _0\"></span>reporting gestionale) <span class=\"_ _0\"></span>che vedono coincider<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la CGU <span class=\"_ _0\"></span>con la <span class=\"_ _3b\"> </span><span class=\"ff6\">legal <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>ntity</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">e, <span class=\"_ _3b\"> </span>pertanto, <span class=\"_ _3f\"> </span>tutta <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>reportistica <span class=\"_ _3f\"> </span>direzionale, <span class=\"_ _3b\"> </span>cos\u00ec <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span><span class=\"ff6\">budg<span class=\"_ _1\"></span>eting</span></span>, <span class=\"_ _3b\"> </span>an<span class=\"_ _1\"></span>alizza, monitora ed effettua stime patrimoniali e reddituali <span class=\"_ _1\"></span>secondo tale impostaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> Si precisa, <span class=\"_ _2\"></span>inolt<span class=\"_ _1\"></span>re, che <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esit<span class=\"_ _1\"></span>i della <span class=\"_ _2\"></span>proce<span class=\"_ _1\"></span>dura di <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>pairment test <span class=\"_ _0\"></span>delle attivit\u00e0 intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>Consiglio <span class=\"_ _d7\"> </span>di Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazion<span class=\"_ _1\"></span><span class=\"ff2\">e del bilancio consoli<span class=\"_ _1\"></span>dato. </span>Il test <span class=\"_ _1\"></span>d\u2019impairment \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>quindi condotto <span class=\"_ _1\"></span>direttamente sull<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ff6\">legal <span class=\"_ _1\"></span>entity<span class=\"ff2\"> <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>di Desio <span class=\"_ _1\"></span>e della <span class=\"_ _1\"></span>Brianza </span></span>S.p.A. e Fides S.p.A. sulla base dei criteri<span class=\"_ _1\"></span> e delle assunzioni di s<span class=\"_ _1\"></span>eguito illustrati. a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Criterio di sti<span class=\"_ _1\"></span>ma del valore recuperabile (Impairment)<span class=\"_ _1\"></span> </span></span>Per il <span class=\"_ _2\"></span>criteri<span class=\"_ _1\"></span>o di <span class=\"_ _2\"></span>stima del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>dell\u2019avviamento appartenente <span class=\"_ _0\"></span>alla <span class=\"ff6\">legal entity<span class=\"ff2\"> specifica </span></span>si fa riferimento al cosiddetto val<span class=\"_ _1\"></span>ore d\u2019uso (<span class=\"_ _1\"></span><span class=\"ff6\">equity value<span class=\"ff2\"> per le banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari). </span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Viene considerato<span class=\"_ _1\"></span> l\u2019arco <span class=\"_ _1\"></span>temporale ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Piano Industri<span class=\"_ _1\"></span>ale 2024<span class=\"_ _3\"></span><span class=\"ff2\">-</span>2026 \u201cBeyond 26\u201d, <span class=\"_ _1\"></span>nonch<span class=\"_ _1\"></span>\u00e9 l\u2019ulteriore <span class=\"_ _a7\"> </span>sviluppo <span class=\"_ _a7\"> </span>di <span class=\"_ _d3\"> </span>tale <span class=\"_ _a8\"> </span>piano, <span class=\"_ _a7\"> </span>curato <span class=\"_ _a7\"> </span>dal <span class=\"_ _d3\"> </span>Management<span class=\"ff2 fs0\"> <span class=\"_ _d7\"> </span><span class=\"fs4\">ed <span class=\"_ _a8\"> </span>app<span class=\"_ _1\"></span>rovato<span class=\"_ _1\"></span> <span class=\"_ _a7\"> </span>dal <span class=\"_ _a7\"> </span>Consiglio <span class=\"_ _a7\"> </span>di </span></span>Amministrazione in <span class=\"_ _2\"></span>data 8 febbraio <span class=\"_ _0\"></span>2024, con <span class=\"_ _2\"></span>proiezioni prudenti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>risultati futuri <span class=\"_ _0\"></span>fino <span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>icomprendere un <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>previsione <span class=\"_ _2d\"> </span>esplicita <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>5 <span class=\"_ _2d\"> </span>anni, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>durre <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>distorsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>collegabili <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>solo orizzonte temporale <span class=\"_ _0\"></span>del Piano <span class=\"_ _0\"></span>Industriale, che <span class=\"_ _0\"></span>pu\u00f2 risultare <span class=\"_ _0\"></span>fortemente condizionato da <span class=\"_ _0\"></span>una situazione sistemica <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>permane <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>omplessa <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _3f\"> </span>previsioni <span class=\"_ _2d\"> </span>dello <span class=\"_ _3f\"> </span>scenario <span class=\"_ _3f\"> </span>macro <span class=\"_ _3f\"> </span>economico <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>di settore per <span class=\"_ _2\"></span>i riflessi della <span class=\"_ _0\"></span>crisi pandemica, o <span class=\"_ _2\"></span>comunq<span class=\"_ _1\"></span>ue ricollegabili a <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>straordinari rispetto ai <span class=\"_ _0\"></span>quali sia <span class=\"_ _2c\"> </span>opportuno  effettuare <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>normalizz<span class=\"_ _1\"></span>azione <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati  per <span class=\"_ _2d\"> </span>permettere  di <span class=\"_ _2d\"> </span>mettere <span class=\"_ _2c\"> </span>a  fuoco <span class=\"_ _2c\"> </span>pi\u00f9 correttamente le effettive po<span class=\"_ _1\"></span>tenzialit\u00e0 nel medio/lungo per<span class=\"_ _1\"></span><span class=\"ff5\">iodo dell\u2019entit\u00e0 o<span class=\"_ _1\"></span>ggetto del test.<span class=\"_ _1\"></span></span> Flussi finanziari Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">, </span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante </span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e </span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0 aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tasso di attualizzazione Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a futuri. Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione a lungo termine. Terminal Value Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella \u201crendita perpetua\u201d.<span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\">  </span>value<span class=\"ff2\"> <span class=\"_ _3d\"> </span>della  CG<span class=\"_ _1\"></span>U, <span class=\"_ _3d\"> </span>determinato  alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>di  effettuazio<span class=\"_ _1\"></span>ne  delle <span class=\"_ _3d\"> </span>rilevaz<span class=\"_ _1\"></span>ioni,  in <span class=\"_ _3d\"> </span>base  al<span class=\"_ _1\"></span>la </span></span>procedura <span class=\"_ _3b\"></span>sopra <span class=\"_ _3b\"> </span>delineata, <span class=\"_ _3b\"> </span>dedotto <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3b\"> </span>netto <span class=\"_ _3b\"> </span>contabile, <span class=\"_ _3b\"> </span>viene <span class=\"_ _3b\"></span>quindi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>il valore <span class=\"_ _29\"></span>d\u2019iscrizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>specifico <span class=\"_ _29\"></span>avviamento <span class=\"_ _3\"></span>appartene<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span>CGU <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>questione, <span class=\"_ _29\"></span>con </span>l\u2019obiettivo esclusiv<span class=\"_ _1\"></span>o di verificare l\u2019eventuale perdita di valore.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Parametri di valutaz<span class=\"_ _1\"></span>ione utilizzati e determinazioni d<span class=\"_ _1\"></span>el test<span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.<span class=\"_ _1\"></span></span> <table class=\"s wbd2 ha97\" id=\"_406139e3-5a34-48dd-b276-295d7839607d\"><tr><td class=\"c x4bb y3508 w482 h5dc\"><div class=\"t m0 x46 h7c yf53 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4bc y3508 w46e h5dc\"><div class=\"t m0 x30 h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x4bd y3508 w483 h5dc\"><div class=\"t m0 x2b h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x4be y3509 wbd3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x4bf y3508 w466 h5dc\"><div class=\"t m0 x24 h7c yf53 ff3 fse fc0 sc0 ls127 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x4c0 y3508 w408 h5dc\"><div class=\"t m0 xee h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x4c1 y3508 w32d h5dc\"><div class=\"t m0 x3b h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x4c2 y3509 wbd4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tier 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4c3 y350a wbd5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4c4 y350a wbd6 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4c5 y350b wbd7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Banco di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4c6 y3204 wbd8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Desio e della<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4c7 y350c wbd9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x4c8 y350d w3f0 h602\"><div class=\"t m0 x3a h3b yeb1 ff2 fse fc0 sc0 ls3f ws0\">2,00<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x4c9 y350e wbda ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Risultati<span class=\"_ _324\"> </span></div></td><td class=\"c x4ca y350d w17a h602\"><div class=\"t m0 xee h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">15,07% </div></td></tr><tr><td class=\"c x273 y350f wbdb ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Brianza S.p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x4bc y3510 w46e h61f\"><div class=\"t m0 x131 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td></td><td></td><td class=\"c x4bf y3510 w466 h61f\"><div class=\"t m0 x42 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x4c0 y3510 w408 h61f\"><div class=\"t m0 x30 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x4cb y3511 wbdc ha4b\"><div class=\"t m0 x23f h3b y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4cc y3512 wbdd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Netti<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x4bb y3510 w482 h620\"><div class=\"t m0 x30 h3b yc96 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td></td><td></td><td class=\"c x4c8 y3510 w3f0 h620\"><div class=\"t m0 x27 h3b y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">7<span class=\"lsb2\">,30%</span><span class=\"fse\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4ca y3510 w17a h620\"><div class=\"t m0 xc5 h3b yc96 ff2 fse fc0 sc0 ls0 ws0\">7,20% </div></td></tr></table><div class=\"c w485 h622 gs39\"><div class=\"t m0 x71 h1b8 y2268 ff2 fs10 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _0\"></span>Previsioni a <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>anni, approvate dal <span class=\"_ _2\"></span>Consigl<span class=\"_ _1\"></span>io di <span class=\"_ _0\"></span>Amministrazione in <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a 11 <span class=\"_ _2\"></span>feb<span class=\"_ _1\"></span>braio 2025, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono state <span class=\"_ _0\"></span>sviluppat<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> dal management </div><div class=\"t m0 x67 h1b8 yfd3 ff5 fs10 fc0 sc0 ls0 ws0\">tenuto conto del budget 2025, sviluppato in coerenza con <span class=\"_ _0\"></span>il Piano Industria<span class=\"_ _1\"></span>le \u201cBeyond26\u201d (approvato dal Consiglio di Amminist<span class=\"_ _1\"></span><span class=\"ff2\">razi<span class=\"_ _1\"></span>one </span></div><div class=\"t m0 x67 h1b8 y2269 ff2 fs10 fc0 sc0 ls0 ws0\">di Banco Desio in dat<span class=\"_ _1\"></span>a 24 novemb<span class=\"_ _1\"></span>re 2023), e dell<span class=\"_ _1\"></span>e pi\u00f9 recenti pre<span class=\"_ _1\"></span>visioni dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> circa lo scenario macr<span class=\"_ _3\"></span>oeconomico atteso a<span class=\"_ _1\"></span>l 2029<span class=\"_ _1\"></span> </div><div class=\"t m0 x67 h1b8 ye8b ff2 fs10 fc0 sc0 ls0 ws0\">(**) <span class=\"_ _0\"></span>Per Banco <span class=\"_ _0\"></span>Desio e <span class=\"_ _0\"></span>Fides \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>considerato il c<span class=\"ff5\">apitale allocato targ<span class=\"_ _0\"></span>et sull\u2019entit\u00e0 <span class=\"_ _0\"></span>stimato (CET1 <span class=\"_ _0\"></span>media 5Y) <span class=\"ff2\">anche <span class=\"_ _0\"></span>al fin<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>presidia<span class=\"_ _1\"></span>re </span></span></div><div class=\"t m0 x67 h1b8 y117 ff2 fs10 fc0 sc0 ls0 ws0\">la coerenza con il ris<span class=\"_ _1\"></span>petto dei l<span class=\"_ _1\"></span>ivelli minimi di CET1 a<span class=\"_ _1\"></span> livello di<span class=\"_ _1\"></span> Gruppo CRR<span class=\"_ _3\"></span> </div></div><div class=\"c w2 h0 gs3a\"><div class=\"t m0 x57 ha yc04 ff5 fs4 fc0 sc0 ls0 ws0\">Dal <span class=\"_ _a8\"> </span>test <span class=\"_ _a8\"> </span>d\u2019impairment <span class=\"_ _a8\"> </span>svolto <span class=\"_ _a8\"> </span>non <span class=\"_ _a8\"> </span>\u00e8 <span class=\"_ _10\"> </span>emersa <span class=\"_ _a8\"> </span>la <span class=\"_ _a8\"> </span>necessit\u00e0 <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>effettuare <span class=\"_ _a8\"> </span>alcuna <span class=\"_ _a8\"> </span>svalutaz<span class=\"_ _1\"></span>ione </div><div class=\"t m0 x57 ha yc05 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019avviamento.<span class=\"ff2\"> </span></div><div class=\"t m0 x57 ha yc06 ff5 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono </div><div class=\"t m0 x57 ha y226a ff2 fs4 fc0 sc0 ls0 ws0\">influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire </div><div class=\"t m0 x57 ha ya5c ff2 fs4 fc0 sc0 ls0 ws0\">modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali  <span class=\"ff6\">assumption<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x57 ha y41d ff6 fs4 fc0 sc0 ls0 ws0\">c<span class=\"ff2\">onsiderate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui ri<span class=\"_ _1\"></span>sultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare </span></div><div class=\"t m0 x57 ha y86e ff2 fs4 fc0 sc0 ls0 ws0\">diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1eed ff2 fs4 fc0 sc0 ls37 ws0\">c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">Analisi di sensiti<span class=\"_ _1\"></span>vit\u00e0 </span></span></div><div class=\"t m0 x57 ha y226b ff5 fs4 fc0 sc0 ls0 ws0\">Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto </div><div class=\"t m0 x57 ha y400 ff2 fs4 fc0 sc0 ls0 ws0\">macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa </div><div class=\"t m0 x57 ha y401 ff2 fs4 fc0 sc0 ls0 ws0\">la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress </span></span></div><div class=\"t m0 x57 ha y226c ff6 fs4 fc0 sc0 ls0 ws0\">test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di </span></div><div class=\"t m0 x57 ha y403 ff6 fs4 fc0 sc0 ls0 ws0\">impairment test<span class=\"ff2\">. </span></div><div class=\"t m0 x57 ha ya4b ff2 fs4 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti </div><div class=\"t m0 x57 ha y128b ff2 fs4 fc0 sc0 ls0 ws0\">di base ne<span class=\"_ _0\"></span>cessari a rendere il valore rec<span class=\"_ _0\"></span>uperabile della CGU dedotto il patrimonio <span class=\"_ _0\"></span>netto allocato alla </div><div class=\"t m0 x57 ha y1e70 ff2 fs4 fc0 sc0 ls0 ws0\">stessa pari al <span class=\"_ _1\"></span><span class=\"ff5\">valore d\u2019iscrizione in bilancio dell\u2019avviamento.<span class=\"_ _1\"></span></span> </div></div><div class=\"gs3b\"><table class=\"s wbde ha98\" id=\"_17608852-37a9-46e0-aca6-b9b445fd8ad2\"><tr><td></td><td class=\"c x4cd y3513 wbdf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> % dei<span class=\"_ _324\"> </span></div></td><td class=\"c x4ce y3514 wbe0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Incremento in p<span class=\"_ _0\"></span>.p. del tasso<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4cf y3515 w486 h623\"><div class=\"t m0 x114 h7c y1e03 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4d0 y3516 wbe1 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultati Netti futur<span class=\"_ _0\"></span>i (RN)</div></td><td class=\"c x4d1 y3517 wbe2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di attualizzazione d<span class=\"_ _0\"></span>ei flussi di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x4d2 y3518 wbe3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4cf y3519 w486 h597\"><div class=\"t m0 x30 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x4d3 y3519 w487 h597\"><div class=\"t m0 x22 h3b y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">23,73%<span class=\"fse\"> </span></div></td><td class=\"c x4d4 y3519 w488 h597\"><div class=\"t m0 x8b h3b y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">706<span class=\"fse ls0\"> </span></div></td></tr><tr><td class=\"c x4cf y351a w486 h605\"><div class=\"t m0 x95 h3b y226f ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x4d3 y351a w487 h605\"><div class=\"t m0 x22 h3b y2270 ff2 fs10 fc0 sc0 ls0 ws0\">57,49%<span class=\"fse\"> </span></div></td><td class=\"c x4d4 y351a w488 h605\"><div class=\"t m0 x138 h3b y2270 ff2 fs10 fc0 sc0 ls0 ws0\">Oltre 7.000<span class=\"fse\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs3a\"><div class=\"t m0 x3 ha yeb3 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb5 y2271 ff3 fs4 fc0 sc0 ls84 ws0\">10<span class=\"ls0\">.3.1.</span>2 <span class=\"ls0\">Il <span class=\"ff4\">test<span class=\"_ _1\"></span> d\u2019impairment di 2\u00b0 livello<span class=\"_ _1\"></span></span> </span></div><div class=\"t m0 x3 ha y2272 ff2 fs4 fc0 sc0 ls0 ws0\">In <span class=\"_ _3b\"></span>continuit\u00e0 <span class=\"_ _3b\"></span>con <span class=\"_ _3b\"></span>gli <span class=\"_ _3b\"></span>esercizi <span class=\"_ _3b\"></span>precedenti, <span class=\"_ _29\"></span>come <span class=\"_ _3b\"> </span>previs<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span><span class=\"ffc\">Po<span class=\"_ _1\"></span>licy <span class=\"_ _3b\"> </span>d\u2019impairment</span>, <span class=\"_ _3b\"></span>si <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>provv<span class=\"_ _1\"></span>eduto <span class=\"_ _3b\"> </span>ad </div><div class=\"t m0 x3 ha y2273 ff5 fs4 fc0 sc0 ls0 ws0\">effettuare il test d\u2019impairment del Gruppo Ba<span class=\"_ _1\"></span>nco Desio (impairment di 2\u00b0<span class=\"_ _1\"></span> livello) nella sua interezza.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y2274 ff5 fs4 fc0 sc0 ls0 ws0\">Il test d\u2019impairment \u00e8 stato effettuato<span class=\"_ _1\"></span> sulla base dei criteri e delle assunzioni di <span class=\"_ _1\"></span>seguito illustrati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y13b0 ff2 fs4 fc0 sc0 ls18 ws0\">a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x84 ha y2275 ff2 fs4 fc0 sc0 ls0 ws0\">Per il criterio di stima del valore recuperabile della Partecipazione si fa riferimento al cosiddetto valore </div><div class=\"t m0 x84 ha y1ccb ff5 fs4 fc0 sc0 ls0 ws0\">d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\"> per le banche <span class=\"_ _1\"></span>e gli intermediari finanziari).<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x84 ha y10a7 ff5 fs4 fc0 sc0 ls0 ws0\">Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x84 ha y2276 ff5 fs4 fc0 sc0 ls0 ws0\">Viene considerato l\u2019arco temporale <span class=\"_ _0\"></span>residuo riconducibile al Piano Industriale 2024<span class=\"ff2\">-</span>2026 \u201cBeyond 26\u201d<span class=\"ff2\"> e </span></div><div class=\"t m0 x84 ha y10ce ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019ulteriore <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale pi<span class=\"_ _1\"></span>ano, <span class=\"_ _1\"></span>curato <span class=\"_ _1\"></span>dal M<span class=\"_ _1\"></span>anagement di <span class=\"_ _1\"></span>Banco<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Desio<span class=\"_ _1\"></span> ed <span class=\"_ _1\"></span>appro<span class=\"_ _1\"></span>vato <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Consiglio </span></div><div class=\"t m0 x84 ha y1262 ff2 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _47\"> </span>Amministrazione <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>data <span class=\"_ _8d\"> </span>11 <span class=\"_ _47\"> </span>febbraio <span class=\"_ _8d\"> </span>2025, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>proiezioni <span class=\"_ _47\"> </span>prudenti <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>risultati <span class=\"_ _47\"> </span>futuri <span class=\"_ _8d\"> </span>fino <span class=\"_ _47\"> </span>a </div><div class=\"t m0 x84 ha yfe5 ff5 fs4 fc0 sc0 ls0 ws0\">ricomprendere <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>previsio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>esplicita <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>5 anni, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>ridurre <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>torsioni <span class=\"_ _2\"></span>ricol<span class=\"_ _1\"></span>legabili <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>utilizzo </div><div class=\"t m0 x84 ha y1fa0 ff2 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _3\"></span>solo <span class=\"_ _3\"></span>orizzonte <span class=\"_ _1\"></span>tempor<span class=\"_ _1\"></span>ale <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Pi<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>Industriale, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>risultare <span class=\"_ _3\"></span>fortemente <span class=\"_ _1\"></span>condizio<span class=\"_ _1\"></span>nato <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>un<span class=\"ls74\">a </span></div><div class=\"t m0 x84 ha y29a ff2 fs4 fc0 sc0 ls0 ws0\">situazione <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>istemica <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>permane <span class=\"_ _0\"></span>complessa <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>incerte <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2\"></span>dello sce<span class=\"_ _0\"></span>nario <span class=\"_ _2\"></span>macro e<span class=\"_ _0\"></span>conomico </div><div class=\"t m0 x84 ha y2277 ff2 fs4 fc0 sc0 ls0 ws0\">e di sett<span class=\"_ _1\"></span>ore per <span class=\"_ _1\"></span>i rifless<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>a crisi <span class=\"_ _1\"></span>pandemica, o <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>unque ricollegabili <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>eventi <span class=\"_ _1\"></span>straordinari <span class=\"_ _1\"></span>rispetto <span class=\"_ _1\"></span>ai </div><div class=\"t m0 x84 ha yf83 ff2 fs4 fc0 sc0 ls0 ws0\">quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>opportuno <span class=\"_ _1\"></span>effettuare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>normalizzazione <span class=\"_ _1\"></span>dei ri<span class=\"_ _1\"></span>sultati <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>permettere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mettere <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fuoco <span class=\"_ _1\"></span>pi\u00f9 </div><div class=\"t m0 x84 ha y674 ff5 fs4 fc0 sc0 ls0 ws0\">correttamente le effettive po<span class=\"_ _1\"></span>tenzialit\u00e0 nel medio/lungo periodo <span class=\"_ _1\"></span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x84 ha y2278 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div>Flussi finanziari Nella valutazione delle banche e <span class=\"_ _0\"></span>degli intermediari finanziari viene utilizzato l\u2019approccio \u201c<span class=\"ffc\">equity side\u201d<span class=\"ff2 ls2e\">, </span></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>metodologia <span class=\"_ _0\"></span>DDM, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la de<span class=\"_ _0\"></span>terminazione <span class=\"_ _0\"></span>dell\u2019<span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff6\">value<span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff5\">in <span class=\"_ _2\"></span>quanto, stante <span class=\"_ _2\"></span>l\u2019attivit\u00e0 </span></span></span></span></span>caratteristica <span class=\"_ _47\"> </span>d\u2019intermediazione <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>fondi <span class=\"_ _40\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _47\"> </span>risulta <span class=\"_ _40\"> </span>particolarmente <span class=\"_ _47\"> </span>complesso operare <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>distinzione <span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>biti <span class=\"_ _0\"></span>operativi; inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess Capital, <span class=\"_ _2\"></span>i flussi di <span class=\"_ _29\"></span>cassa <span class=\"_ _29\"></span>dis<span class=\"_ _1\"></span>ponibili <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>azionis<span class=\"_ _1\"></span>ti <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>azionista <span class=\"_ _29\"></span>potrebbe <span class=\"_ _29\"></span>potenzialmente<span class=\"_ _1\"></span> beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale, quindi<span class=\"_ _1\"></span> tengono in debita consideraz<span class=\"_ _1\"></span>ione l\u2019assorbimento del pa<span class=\"_ _1\"></span><span class=\"ff2\">trimonio di <span class=\"_ _1\"></span>vigilanza. </span>Tasso di attualizzazione Nella <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>nche <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>mediari <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>cosiddetto <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>del capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>tempor<span class=\"_ _1\"></span>ale <span class=\"_ _29\"></span>\u201cesplicito\u201d <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cassa futuri Viene <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>di crescita <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>in linea <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>aspettative <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>d\u2019inflazione a lungo termine. Terminal Value Viene <span class=\"_ _3b\"></span>determinato <span class=\"_ _3b\"></span>attraverso <span class=\"_ _3b\"> </span>l\u2019applicazione <span class=\"_ _3b\"></span>della <span class=\"_ _3b\"></span>formula <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>quella <span class=\"_ _3b\"> </span>canonica <span class=\"_ _3b\"> </span>della \u201crendita perpetua\u201d.<span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _3\"></span><span class=\"ff2\">determinato, <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rilevazioni, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>cedura <span class=\"_ _3\"></span>sopr<span class=\"_ _1\"></span>a </span></span>delineata, viene quindi confrontato con <span class=\"_ _0\"></span>il valore contabile de<span class=\"_ _0\"></span>i Mezzi Propri Consolidati, con l\u2019obiettivo esclusivo di verificare l\u2019eventuale perdita di valo<span class=\"_ _1\"></span>re.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.<span class=\"_ _1\"></span></span> <table class=\"s wbe4 ha99\" id=\"_a61b7cb4-c231-4745-b756-22c6c11a8a17\"><tr><td class=\"c x4d6 y351b w482 h624\"><div class=\"t m0 x46 h7c y227c ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4d7 y351b w46e h624\"><div class=\"t m0 x30 h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x4d8 y351b w483 h624\"><div class=\"t m0 x2b h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x4d9 y351c wbd3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x4da y351b w466 h624\"><div class=\"t m0 x24 h7c y227c ff3 fse fc0 sc0 ls127 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x4db y351b w408 h624\"><div class=\"t m0 xee h7c y227c ff3 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x4dc y351b w32d h624\"><div class=\"t m0 x3b h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x4dd y351c wbd4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tier 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4de y351d wbd5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4df y351d wbd6 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4e0 y3451 wbe5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x4d7 y351e w46e h5dc\"><div class=\"t m0 x131 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x4e1 y351f wbd9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x4e2 y351e w3f0 h5dc\"><div class=\"t m0 x3a h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x4da y351e w466 h5dc\"><div class=\"t m0 x26 h3b y227e ff2 fs10 fc0 sc0 ls0 ws0\">10,18%<span class=\"fse\"> </span></div></td><td class=\"c x4db y351e w408 h5dc\"><div class=\"t m0 x4d h3b y227e ff2 fs10 fc0 sc0 ls95 ws0\">1,97%<span class=\"fse ls0\"> </span></div></td><td class=\"c x4e3 y3451 wbda ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Risultati<span class=\"_ _324\"> </span></div></td><td class=\"c x4e4 y351e w17a h5dc\"><div class=\"t m0 x3a h3b yf53 ff2 fs10 fc0 sc0 ls95 ws0\">13,74<span class=\"fse ls0\">% (**) </span></div></td></tr><tr><td class=\"c x273 y3208 wbe6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4e5 y3520 wbdc ha4b\"><div class=\"t m0 x23f h3b y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4e6 y3208 wbdd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Netti<span class=\"_ _324\"> </span></div></td><td></td></tr></table>(*) <span class=\"_ _0\"></span>Previsioni a <span class=\"_ _2\"></span>5 anni, <span class=\"_ _0\"></span>approvate dal <span class=\"_ _0\"></span>Consiglio di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mministrazione in <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>febbraio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono state <span class=\"_ _0\"></span>sviluppate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>management tenuto conto del budget 2025, sviluppato in coerenza con <span class=\"_ _0\"></span>il Piano Industria<span class=\"_ _1\"></span>le \u201cBeyond26\u201d (approvato dal Consiglio di Amminist<span class=\"_ _1\"></span><span class=\"ff2\">razi<span class=\"_ _1\"></span>one </span>di Banco Desio in dat<span class=\"_ _1\"></span>a 24 novemb<span class=\"_ _1\"></span>re 2023), e dell<span class=\"_ _1\"></span>e pi\u00f9 recenti pre<span class=\"_ _1\"></span>visioni dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> circa lo scenario macr<span class=\"_ _3\"></span>oeconomico atteso a<span class=\"_ _1\"></span>l 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _29\"> </span>Per <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _3b\"> </span>Banco <span class=\"_ _29\"> </span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>stato <span class=\"_ _3b\"> </span>considerato <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>c<span class=\"_ _3\"></span><span class=\"ff5\">apitale <span class=\"_ _29\"></span>allocato <span class=\"_ _29\"> </span>target <span class=\"_ _29\"> </span>s<span class=\"_ _1\"></span>ull\u2019entit\u00e0 <span class=\"_ _29\"> </span>stimat<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>(CET1 <span class=\"_ _29\"> </span>medi<span class=\"_ _1\"></span>a <span class=\"_ _29\"> </span>5Y) <span class=\"_ _29\"> </span>anche <span class=\"_ _29\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>fine <span class=\"_ _29\"> </span>di </span>presidiare la<span class=\"_ _1\"></span> coerenza con il risp<span class=\"_ _1\"></span>etto dei li<span class=\"_ _1\"></span>velli minimi di CET1 a l<span class=\"_ _1\"></span>ivello di Grupp<span class=\"_ _1\"></span>o CRR<span class=\"_ _1\"></span> Dal <span class=\"_ _a7\"> </span>test <span class=\"_ _a7\"> </span>d\u2019impairment <span class=\"_ _a7\"> </span>svolto <span class=\"_ _a7\"> </span>non <span class=\"_ _a7\"> </span>\u00e8 <span class=\"_ _a7\"> </span>emersa <span class=\"_ _a7\"> </span>la <span class=\"_ _a7\"> </span>necessit\u00e0 <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>effettuare <span class=\"_ _a7\"> </span>alcuna <span class=\"_ _a7\"> </span>svalutazione dell\u2019avviamento.<span class=\"ff2\"> </span>Si <span class=\"_ _29\"></span>sottolinea <span class=\"_ _3b\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3b\"></span>parametri <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>informazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _29\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _3b\"></span>sono influenzati <span class=\"_ _235\"> </span>dalla <span class=\"_ _235\"> </span>congiuntur<span class=\"_ _1\"></span>a <span class=\"_ _235\"> </span>economica <span class=\"_ _235\"> </span>e <span class=\"_ _235\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _235\"> </span>mercati <span class=\"_ _235\"> </span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _235\"> </span>e <span class=\"_ _235\"> </span>potrebbero <span class=\"_ _5b\"> </span>subire modifiche/variazioni, <span class=\"_ _3d\"> </span>ad  oggi <span class=\"_ _3d\"> </span>non  preve<span class=\"_ _1\"></span>dibili, <span class=\"_ _3d\"> </span>con  conseguenti <span class=\"_ _3d\"> </span>effett<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>sulle <span class=\"_ _3d\"> </span>principali <span class=\"_ _3d\"> </span><span class=\"ff6\">assumption </span>c<span class=\"ff2\">onsiderate <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dunq<span class=\"_ _1\"></span>ue, <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>lmente, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>sui <span class=\"_ _3\"></span>risultati <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>negli <span class=\"_ _3\"></span>esercizi fut<span class=\"_ _1\"></span>uri <span class=\"_ _1\"></span>potr<span class=\"_ _1\"></span>ebbero <span class=\"_ _1\"></span>risultare </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0 </span></span>Poich\u00e9 <span class=\"_ _a8\"> </span>la <span class=\"_ _a8\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _a8\"> </span>d\u2019impairment <span class=\"_ _a8\"> </span>\u00e8 <span class=\"_ _a8\"> </span>resa <span class=\"_ _a8\"> </span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _a8\"> </span>complessa <span class=\"_ _a7\"> </span>dall\u2019attuale <span class=\"_ _a8\"> </span>contesto macroeconomico e di mercato e dalla conseguente difficolt\u00e0 nella <span class=\"_ _1\"></span>formulazione di previsioni circa la redditivit\u00e0 <span class=\"_ _29\"></span>futura <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>periodo, <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>support<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>effettuato <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>condo<span class=\"_ _1\"></span>tto <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>ulteriore <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">str<span class=\"_ _1\"></span>ess </span>test<span class=\"ff5\">\u201d <span class=\"_ _2c\"> </span>ipotiz<span class=\"_ _1\"></span>zando <span class=\"_ _2c\"> </span>il  cambi<span class=\"_ _0\"></span>amento <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2c\"> </span>utiliz<span class=\"_ _1\"></span>zati  ne<span class=\"_ _0\"></span>ll\u2019ambito <span class=\"_ _2c\"> </span>della  procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> </span>impairment test<span class=\"ff2\">. </span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _0\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _0\"></span>percentuali, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _2\"></span>assunti<span class=\"_ _324\"> </span>di base <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>a rend<span class=\"_ _1\"></span>ere il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ri al <span class=\"_ _1\"></span>valore contab<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>dei M<span class=\"_ _1\"></span>ezzi Pro<span class=\"_ _1\"></span>pri Consoli<span class=\"_ _1\"></span>dati<span class=\"_ _324\"> </span>alla data di effettuazione delle rilevazio<span class=\"_ _1\"></span>ni.<table class=\"s wbe7 ha9a\" id=\"_98288e0f-f57a-4b5a-a61d-794b3bc66a2a\"><tr><td></td><td class=\"c x4e8 y3521 wbe8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> % dei</div></td><td class=\"c x4e9 y3522 wbe9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Incremento in punti<span class=\"_ _0\"></span> percentuali<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4ea y3523 w48b h627\"><div class=\"t m0 x8f h7c y20d0 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4eb y3524 wbe1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultati Netti futur<span class=\"_ _0\"></span>i (RN)</div></td><td class=\"c x4ec y3525 wbea ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">del tasso di attualiz<span class=\"_ _0\"></span>zazione dei<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x4ed y3526 wbeb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">flussi di cassa futur<span class=\"_ _0\"></span>i (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4ea y3527 w48b h5c8\"><div class=\"t m0 x67 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">Gruppo Banco <span class=\"_ _0\"></span>Desio </div></td><td class=\"c x4ee y3527 w377 h5c8\"><div class=\"t m0 x9 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">32,84% </div></td><td class=\"c x4ef y3527 w48c h5c8\"><div class=\"t m0 x95 h3b y1e05 ff2 fse fc0 sc0 ls3f ws0\">555<span class=\"ls0\"> </span></div></td></tr></table>10.3.1.3 Il test di <span class=\"ff12\">impairment</span> dei valori i<span class=\"_ _1\"></span>ntangibili Il portafoglio di asset under management e un<span class=\"_ _1\"></span>der administration L\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>immateriale <span class=\"_ _3b\"> </span>is<span class=\"_ _1\"></span>critta <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>considerata <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>vita <span class=\"_ _3b\"> </span>definita\u201d, <span class=\"_ _3b\"> </span>pertanto, <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>state <span class=\"_ _3b\"> </span>effettuate <span class=\"_ _3b\"> </span>analis<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>sui<span class=\"_ _324\"> </span>principali <span class=\"_ _2\"></span>indicat<span class=\"_ _1\"></span>ori <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\"></span>medesima, <span class=\"_ _2\"></span>comunque <span class=\"_ _0\"></span>monitorati <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>(tra di <span class=\"_ _2\"></span>essi,<span class=\"_ _324\"> </span>andamento <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>masse, <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>reddit<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>queste <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>proprio<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>Tali <span class=\"_ _29\"></span>analisi <span class=\"_ _3\"></span>hanno<span class=\"_ _324\"> </span>avuto <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mponente <span class=\"_ _3f\"> </span>dell\u2019intangibile <span class=\"_ _3f\"> </span>legata <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>raccolta <span class=\"_ _3f\"> </span>am<span class=\"_ _1\"></span>ministrata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>gestita <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span>Asset<span class=\"_ _324\"> </span>Under Administration, AuA e Asset under Management, AuM), rappresentata dalla capacit\u00e0 dei rapporti<span class=\"_ _324\"> </span>esistenti <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>generare <span class=\"_ _29\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _3b\"></span>reddituali <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>utile <span class=\"_ _3b\"> </span>residua <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tali <span class=\"_ _3b\"></span>rapporti,<span class=\"_ _324\"> </span>iscritta in bilancio a s<span class=\"_ _1\"></span>eguito delle operazioni di acquisizione avvenute nel temp<span class=\"_ _1\"></span>o. Pi\u00f9 precisamente <span class=\"_ _2\"></span>si tratta <span class=\"_ _0\"></span>del portafoglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>asset ma<span class=\"_ _0\"></span>nagement <span class=\"_ _0\"></span>del <span class=\"ff5\">ramo <span class=\"_ _0\"></span>d\u2019azienda acquisito <span class=\"_ _0\"></span>dal Gruppo<span class=\"_ _324\"> </span></span>BPER acquisito nel corso del 2023<span class=\"_ _1\"></span>. Come <span class=\"_ _1\"></span>indicato <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ecedenza, <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _1\"></span>dispo<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019impa<span class=\"_ _1\"></span>irment <span class=\"_ _1\"></span>test<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>debba <span class=\"_ _3\"></span>limitarsi <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>soli <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cassa <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>venienti <span class=\"_ _3\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>mas<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>acquisite, <span class=\"_ _29\"></span>ma <span class=\"_ _29\"></span>deve <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>nere <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _29\"></span>legati <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>tutte <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>mas<span class=\"_ _1\"></span>se<span class=\"_ _324\"> </span>della <span class=\"_ _a8\"> </span>CGU <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>riferi<span class=\"_ _1\"></span>mento, <span class=\"_ _a8\"> </span>comprendendo <span class=\"_ _a8\"> </span>anche<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>i <span class=\"_ _a8\"> </span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>cassa <span class=\"_ _a8\"> </span>riferiti <span class=\"_ _a8\"> </span>alle <span class=\"_ _a8\"> </span>mass<span class=\"_ _1\"></span>e <span class=\"_ _a8\"> </span>generatesi<span class=\"_ _324\"> </span>successivamente <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>orizzazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>inta<span class=\"_ _1\"></span>ngibili; <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>tale <span class=\"_ _3f\"> </span>proposito <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>evidenzia <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>i<span class=\"_ _324\"> </span>volumi  delle  masse  so<span class=\"_ _1\"></span>ttostanti  alla  va<span class=\"_ _1\"></span>lorizzazione  delle  attivit\u00e0  intangibili <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _1\"></span>e  in  bilanci<span class=\"_ _3\"></span>o  risultano<span class=\"_ _324\"> </span>ricomprese <span class=\"_ _3b\"> </span>nelle <span class=\"_ _3b\"> </span>masse <span class=\"_ _3b\"> </span>c<span class=\"_ _1\"></span>omplessive <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>CGU <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>coincide <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>legal <span class=\"_ _3b\"> </span>entity <span class=\"_ _3f\"> </span>Banco<span class=\"_ _324\"> </span>Desio. Pertanto, <span class=\"_ _3\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>luce <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _29\"></span>sopra <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>portato <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>conferma <span class=\"_ _3\"></span>l\u2019assenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egnali <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>perdita <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>le<span class=\"_ _324\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>inta<span class=\"_ _1\"></span>ngibili <span class=\"_ _2d\"> </span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>leg<span class=\"_ _1\"></span>ate <span class=\"_ _2d\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>rapport<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>Asset <span class=\"_ _2d\"> </span>under <span class=\"_ _2c\"> </span>Management  e<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>Asset <span class=\"_ _2d\"> </span>under<span class=\"_ _324\"> </span>Administration. I Core Deposits I <span class=\"_ _3\"></span>\u201ccore <span class=\"_ _3\"></span>deposits\u201d <span class=\"_ _3\"></span>rappresentano <span class=\"_ _1\"></span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _3\"></span>legata <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>relazioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>clientela <span class=\"_ _1\"></span>(\u201ccustomer<span class=\"_ _324\"> </span>related <span class=\"_ _2\"></span>intangibl<span class=\"_ _1\"></span>e\u201d), <span class=\"_ _2\"></span>gener<span class=\"_ _1\"></span>almente <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _2\"></span>in aggregazioni <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>campo <span class=\"_ _2\"></span>ba<span class=\"_ _1\"></span>ncario. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ntangibile<span class=\"_ _324\"> </span>\u00e8 di fatt<span class=\"_ _1\"></span>o riconducibile <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>benefici futu<span class=\"_ _1\"></span><span class=\"ff5\">ri <span class=\"_ _1\"></span>di cui <span class=\"_ _1\"></span>l\u2019acquir<span class=\"_ _1\"></span>ente delle mas<span class=\"_ _1\"></span>se raccol<span class=\"_ _1\"></span>te potr\u00e0 <span class=\"_ _1\"></span>beneficiare <span class=\"_ _1\"></span>grazie<span class=\"_ _324\"> </span></span>al <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>tratta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>forma <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>raccolta <span class=\"_ _3\"></span>stabile <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenta <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>inferiori <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelli <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>mercato. <span class=\"_ _1\"></span>In<span class=\"_ _324\"> </span>sostanza  l\u2019acquirente <span class=\"_ _2c\"> </span>pu\u00f2  disporre  di <span class=\"_ _2c\"> </span>una  massa <span class=\"_ _2c\"> </span>di  raccolta  per <span class=\"_ _2c\"> </span>la  propria <span class=\"_ _2c\"> </span>a<span class=\"_ _1\"></span><span class=\"ff2\">tt<span class=\"_ _1\"></span>ivit\u00e0  creditizia  e<span class=\"_ _0\"></span>  per<span class=\"_ _324\"> </span></span>investimenti <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>cui <span class=\"_ _47\"> </span>tasso <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>remunerazione <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _40\"> </span>inferio<span class=\"_ _1\"></span>re <span class=\"_ _47\"> </span>ai <span class=\"_ _40\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>del <span class=\"_ _40\"> </span>mercat<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>interbancario. <span class=\"_ _47\"> </span>L\u2019attivit\u00e0<span class=\"_ _324\"> </span>immateriale <span class=\"_ _3\"></span>consiste <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lorizzazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>margine <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>denomin<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>\u201cdeposit<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>premium\u201d, <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span>rappresenta <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>asset <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span><span class=\"ff5\">valore <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>correlato <span class=\"_ _3b\"> </span>all\u2019evoluzione <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>tassi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"></span>dinamica <span class=\"_ _29\"></span>delle<span class=\"_ _324\"> </span></span>masse raccolte. Tale attivit\u00e0 <span class=\"_ _1\"></span>intangibile \u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>rilevata nel <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>sempre nell\u2019ambito <span class=\"_ _1\"></span>dell\u2019acquisizione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>ramo d\u2019azienda<span class=\"_ _324\"> </span>acquisito dal Gruppo BPER<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Analogamente <span class=\"_ _3d\"> </span>agli <span class=\"_ _3d\"> </span>Au<span class=\"_ _1\"></span>A <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>AuM, <span class=\"_ _3d\"> </span>la <span class=\"_ _40\"> </span>verifica <span class=\"_ _3d\"> </span>sulla <span class=\"_ _3d\"> </span>tenuta <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>valore <span class=\"_ _40\"> </span>dei <span class=\"_ _3d\"> </span>core <span class=\"_ _3d\"> </span>deposits<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>avvenuta<span class=\"_ _324\"> </span>considerando <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>masse <span class=\"_ _2\"></span>complessive <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>legal <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio.<span class=\"_ _324\"> </span>Anche in questo <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sono stati<span class=\"_ _1\"></span> individuati <span class=\"_ _1\"></span>indicatori di <span class=\"_ _1\"></span>impairment per <span class=\"_ _1\"></span>le attivi<span class=\"_ _1\"></span>t\u00e0 intangibili <span class=\"_ _1\"></span>iscritte in<span class=\"_ _324\"> </span>bilancio e legate ai<span class=\"ff7\"> </span>core deposit<span class=\"_ _1\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-711": {
   "value": "Sezione <span class=\"_ _10c\"> </span>10   -<span class=\"ls125\">   </span><span class=\"fsc\">Attivit\u00e0<span class=\"_ _1\"></span> immateriali<span class=\"_ _1\"></span>   -   voc<span class=\"_ _1\"></span>e 100 </span>10.1 Attivit\u00e0 immat<span class=\"_ _0\"></span>eriali: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"ff7 fsb\"> </span><table class=\"s wbc2 ha94\" id=\"_8e23bce8-7fe3-4559-ad53-ac89f0351496\"><tr><td></td><td></td><td class=\"c x4a1 y34c4 wf8 h5cd\"><div class=\"t m0 x4f h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a2 y34c4 wf8 h5cd\"><div class=\"t m0 x4f h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34c5 w474 h617\"><div class=\"t m0 x67 h2f y21f5 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a3 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a4 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a5 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a6 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x4a7 y34c7 wbc4 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">definita</div></td><td class=\"c x4a8 y34c7 wbc5 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indefinita</div></td><td class=\"c x4a9 y34c7 wbc4 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">definita</div></td><td class=\"c x4aa y34c7 wbc5 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indefinita<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y34c8 w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.1 Avviamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34c8 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34c8 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34c9 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.1.1 di pertinen<span class=\"_ _0\"></span>za del grup<span class=\"_ _0\"></span>po<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34c9 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34c9 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ca w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.1.2 di pertinen<span class=\"_ _0\"></span>za di terzi<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34ca w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34ca w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cb w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2 Altre atti<span class=\"_ _0\"></span>vit\u00e0 immateriali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cb w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cb w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cb w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cb w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cc w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: software<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cc w33e h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.369<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cc w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cc w33e h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cc w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cd w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2.1 Attivit\u00e0 valuta<span class=\"_ _0\"></span>te al co<span class=\"_ _0\"></span>sto:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cd w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cd w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cd w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cd w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ce w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali gener<span class=\"_ _0\"></span>ate intername<span class=\"_ _0\"></span>nte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34ce w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34ce w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34ce w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34ce w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cf w474 h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cf w33e h5b3\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cf w476 h5b3\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cf w33e h5b3\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cf w475 h5b3\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d0 w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2.2 Attivit\u00e0 valuta<span class=\"_ _0\"></span>te al fair<span class=\"_ _0\"></span> value:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d0 w33e h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d0 w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d0 w33e h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d0 w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d1 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali gener<span class=\"_ _0\"></span>ate intername<span class=\"_ _0\"></span>nte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d1 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d1 w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d1 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d1 w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d2 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">Altre at<span class=\"_ _0\"></span>tivit\u00e0</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x4a1 y34d2 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d2 w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d2 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d2 w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d3 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d3 w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d3 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d3 w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d3 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le attivit\u00e0 immateriali del Gruppo<span class=\"_ _1\"></span> sono valutate al costo<span class=\"_ _1\"></span>.  La voce include <span class=\"_ _0\"></span>il saldo delle attivit\u00e0 intangibili identificate con riferimento <span class=\"_ _0\"></span>alle cd. client realationship ad esito <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>processo <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Purchase <span class=\"_ _3f\"> </span>Pr<span class=\"_ _1\"></span>ice <span class=\"_ _3f\"> </span>Allocation <span class=\"_ _3f\"> </span>(P<span class=\"_ _1\"></span>PA) <span class=\"_ _3f\"> </span>connesso <span class=\"_ _2d\"> </span>all\u2019acquisizione <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3f\"> </span>ramo <span class=\"_ _3f\"> </span>spo<span class=\"_ _1\"></span>rtelli <span class=\"_ _2c\"> </span><span class=\"ff2\">dal </span>Gruppo <span class=\"_ _1\"></span>BPER <span class=\"_ _1\"></span>avvenuta <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>precedente <span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dette <span class=\"_ _1\"></span>risulta <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a 1<span class=\"_ _1\"></span>8.<span class=\"lsb\">559</span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro, <span class=\"_ _1\"></span>ex 19.911 migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"ls29\">. </span> La vita utile \u00e8 stata s<span class=\"_ _1\"></span>timata in funzione dell\u2019orizzonte temporale compreso tra<span class=\"_ _1\"></span> 14 e 16 anni.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Gli  avvi<span class=\"_ _1\"></span>amenti  iscritt<span class=\"_ _1\"></span>i  a  bilancio<span class=\"_ _1\"></span>,  in <span class=\"_ _3d\"> </span>quanto  a <span class=\"_ _3d\"> </span>vita  utile <span class=\"_ _3d\"> </span>indefinita,  non <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>oggetto  di <span class=\"_ _40\"> </span>sis<span class=\"_ _1\"></span>tematico ammortamento ma sottoposti ad impairment <span class=\"_ _0\"></span>test almeno <span class=\"_ _0\"></span>una volta all\u2019anno ed <span class=\"_ _0\"></span>in particolare ai fini <span class=\"_ _0\"></span>della redazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>bilancio o <span class=\"_ _2\"></span>comunque tutte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>volte <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>manifestano <span class=\"_ _0\"></span>circostanze <span class=\"_ _2\"></span>che facciano <span class=\"_ _2\"></span>prevedere una riduzione di valore. Si veda <span class=\"ff5\">il successivo paragrafo \u201c<span class=\"_ _1\"></span></span>Informaz<span class=\"_ _1\"></span>ioni sulle attivit\u00e0 intangibili e <span class=\"ff5\">sull<span class=\"_ _1\"></span>\u2019avviamento\u201d.</span> Le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _29\"></span>immateriali <span class=\"_ _3\"></span>basate <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>tecnologia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>ammortizzate <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>modo <span class=\"_ _3\"></span>lineare <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ragione <span class=\"_ _3\"></span>della loro <span class=\"_ _2d\"> </span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _2d\"> </span>utile, <span class=\"_ _2d\"> </span>che <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>le <span class=\"_ _2c\"> </span>indennit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>abbandono <span class=\"_ _2c\"> </span>locali <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stimata <span class=\"_ _2c\"> </span>pari <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>durata <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto <span class=\"_ _2c\"> </span>di locazione, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il s<span class=\"_ _1\"></span>oftware <span class=\"_ _1\"></span>connesso <span class=\"_ _3\"></span>alle ma<span class=\"_ _1\"></span>cchine <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 4 <span class=\"_ _3\"></span>anni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>soft<span class=\"_ _1\"></span>ware <span class=\"_ _1\"></span>applicativo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>5 anni in ragione della vita utile ulteri<span class=\"_ _1\"></span>ormente specificata all\u2019interno <span class=\"_ _1\"></span>della classe di attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>10.2 Attivit\u00e0 immat<span class=\"_ _0\"></span>eriali: variazi<span class=\"_ _0\"></span>oni annue<span class=\"ff2\"> </span><table class=\"s wbc6 ha95\" id=\"_f88a667d-fd4d-4068-8462-8acdbfa8a86f\"><tr><td></td><td class=\"c x4ad y34d4 w47b h61a\"><div class=\"t m0 x67 h2f y10d ff3 fse fc0 sc0 ls0 ws0\">Avviamento<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ae y34d5 wbc7 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0 im<span class=\"_ _0\"></span>materiali:<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4af y34d5 wbc8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x4b0 y34d4 w47c h61a\"><div class=\"t m0 x67 h2f y10d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4b1 y34d6 wbc9 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">generate internam<span class=\"_ _0\"></span>ente<span class=\"_ _324\"> </span></div></td><td class=\"c x4b2 y34d6 wbca ha90\" colspan=\"2\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">immateriali: altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x2bd y34d7 w478 h570\"><div class=\"t m0 x2e h2f yf55 ff3 fse fc0 sc0 ls11e ws0\">DEF<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4b3 y34d7 w479 h570\"><div class=\"t m0 x138 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">INDEF<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y34d7 w179 h570\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls11e ws0\">DEF<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c1 y34d7 w31b h570\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">INDEF<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y34d8 w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34d8 w47b h550\"><div class=\"t m0 x35 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">35.963 <span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x3f1 y34d8 w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">50.718 <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34d8 w47c h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">86.681 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34d9 w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34d9 w47b h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">20.641  </div></td><td></td><td></td><td class=\"c x3f1 y34d9 w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">24.421  </div></td><td class=\"c x4b0 y34d9 w47c h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">45.062  </div></td></tr><tr><td class=\"c x27f y34da w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.2 Esistenze <span class=\"_ _0\"></span>iniziali nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34da w47b h550\"><div class=\"t m0 x35 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">15.322 <span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x3f1 y34da w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">26.297 <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34da w47c h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">41.619 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34db w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34db w47b h550\"><div class=\"t m0 x75 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34db w478 h550\"><div class=\"t m0 x138 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34db w479 h550\"><div class=\"t m0 x34 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34db w179 h550\"><div class=\"t m0 x46 h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">977</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td><td class=\"c x2c1 y34db w31b h550\"><div class=\"t m0 xa8 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34db w47c h550\"><div class=\"t m0 x4b h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">977</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td></tr><tr><td class=\"c x27f y34dc w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34dc w47b h550\"><div class=\"t m0 x75 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34dc w478 h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34dc w479 h550\"><div class=\"t m0 x34 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34dc w179 h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">4.691<span class=\"ls0\">  </span></div></td><td class=\"c x2c1 y34dc w31b h550\"><div class=\"t m0 xa8 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4b0 y34dc w47c h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">4.691  </div></td></tr><tr><td class=\"c x37b y34dd wbcb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.2 Incrementi<span class=\"_ _0\"></span> di attivit\u00e0 im<span class=\"_ _0\"></span>materiali<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34de w47b h27e\"><div class=\"t m0 x22 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34de w478 h27e\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34de w479 h27e\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34de w179 h27e\"><div class=\"t m0 x2f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34de w31b h27e\"><div class=\"t m0 x2a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34de w47c h27e\"><div class=\"t m0 x35 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34df wbcc ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">interne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34e0 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e0 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e0 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e0 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e0 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e0 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e0 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e1 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e1 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e1 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e1 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e1 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e1 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e1 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e2 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e2 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e2 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e2 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e2 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e2 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e2 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e3 w47a h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e3 w47b h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e3 w478 h5b3\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e3 w479 h5b3\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e3 w179 h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e3 w31b h5b3\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e3 w47c h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e4 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> di cambio pos<span class=\"_ _0\"></span>itive <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e4 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e4 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e4 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e4 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e4 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e4 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e5 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.6 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e5 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e5 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e5 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e5 w179 h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y34e5 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e5 w47c h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37b y34e6 wbcd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34e7 w47b h5a2\"><div class=\"t m0 x75 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e7 w478 h5a2\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e7 w479 h5a2\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e7 w179 h5a2\"><div class=\"t m0 x20 h3b ydf3 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b0 y34e7 w47c h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37b y34e8 wbce ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aziendale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34e9 w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e9 w47b h550\"><div class=\"t m0 x75 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34e9 w478 h550\"><div class=\"t m0 x138 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34e9 w479 h550\"><div class=\"t m0 x34 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34e9 w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">580</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td><td class=\"c x4b0 y34e9 w47c h550\"><div class=\"t m0 x4b h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">580</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td></tr><tr><td class=\"c x27f y34ea w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ea w47b h550\"><div class=\"t m0 x75 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ea w478 h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ea w479 h550\"><div class=\"t m0 x34 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ea w179 h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34ea w31b h550\"><div class=\"t m0 x2a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34ea w47c h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34eb wbcd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34ec w47b h27e\"><div class=\"t m0 x75 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ec w478 h27e\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ec w479 h27e\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ec w179 h27e\"><div class=\"t m0 x2f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34ec w31b h27e\"><div class=\"t m0 x2a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34ec w47c h27e\"><div class=\"t m0 x35 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34ed wbce ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">aziendale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34ee w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ee w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ee w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ee w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ee w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td><td class=\"c x4b0 y34ee w47c h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x27f y34ef w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Ammortame<span class=\"_ _0\"></span>nti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ef w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34ef w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ef w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ef w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td><td class=\"c x4b0 y34ef w47c h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x27f y34f0 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Svalutazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f0 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f0 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f0 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f0 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f0 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f0 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f1 w47a h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">+ patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f1 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f1 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f1 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f1 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f1 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f1 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f2 w47a h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">+ conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f2 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f2 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f2 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f2 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f2 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f2 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f3 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value:  <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f3 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f3 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f3 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f3 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f3 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f3 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f4 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f4 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f4 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f4 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f4 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f4 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f4 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f5 w47a h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f5 w47b h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f5 w478 h5b3\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f5 w479 h5b3\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f5 w179 h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f5 w31b h5b3\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f5 w47c h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34f6 wbcf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.4 Trasferim<span class=\"_ _0\"></span>enti alle attivit\u00e0 <span class=\"_ _0\"></span>non<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34f7 w47b h5f8\"><div class=\"t m0 x75 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f7 w478 h5f8\"><div class=\"t m0 x2c h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f7 w479 h5f8\"><div class=\"t m0 x34 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f7 w179 h5f8\"><div class=\"t m0 x2f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f7 w31b h5f8\"><div class=\"t m0 x2a h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f7 w47c h5f8\"><div class=\"t m0 x35 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34f8 wbd0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">correnti in via d<span class=\"_ _0\"></span>i dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34f9 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> di cambio neg<span class=\"_ _0\"></span>ative <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f9 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34f9 w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34f9 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34f9 w179 h550\"><div class=\"t m0 xa0 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34f9 w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34f9 w47c h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fa w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fa w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34fa w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fa w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fa w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34fa w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fa w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34fb w47a h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fb w47b h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34fb w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34fb w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34fb w179 h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694 <span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34fb w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34fb w47c h550\"><div class=\"t m0 x67 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">42.016 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fc w47a h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">D.1 Rettifich<span class=\"_ _0\"></span>e di valori totali n<span class=\"_ _0\"></span>ette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fc w47b h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">20.641 </div></td><td class=\"c x2bd y34fc w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fc w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fc w179 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">34.252  </div></td><td class=\"c x2c1 y34fc w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fc w47c h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">54.893  </div></td></tr><tr><td class=\"c x27f y34fd w47a h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">E. Rimanenze finali<span class=\"_ _0\"></span> lorde <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fd w47b h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">35.963<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34fd w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34fd w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34fd w179 h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">60.946 <span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34fd w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34fd w47c h550\"><div class=\"t m0 x67 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">96.909 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fe w47a h550\"><div class=\"t m0 x67 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">F. Valutazione<span class=\"_ _0\"></span> al costo <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fe w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34fe w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fe w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fe w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34fe w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fe w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>Legenda DEF: a durata definita<span class=\"_ _1\"></span> INDEF: a durata<span class=\"_ _1\"></span> indefinita La <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3f\"> </span>\u201cB<span class=\"ff2\">.1 <span class=\"_ _2c\"> </span>Acquisti <span class=\"_ _3f\"> </span></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>cui: <span class=\"_ _3f\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>aggre<span class=\"_ _1\"></span>gazione <span class=\"_ _3f\"> </span>az<span class=\"_ _1\"></span>iendale\u201d <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>saldo <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 immateriali <span class=\"_ _8d\"> </span>(costituite <span class=\"_ _8d\"> </span>principalmente <span class=\"_ _8d\"> </span>da <span class=\"_ _47\"> </span>soft<span class=\"_ _1\"></span>ware) <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>S.p.A, <span class=\"_ _8d\"> </span>acquisite <span class=\"_ _8d\"> </span>nel <span class=\"_ _47\"> </span>cors<span class=\"_ _1\"></span>o dell\u2019esercizio <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>operazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span>aziendale, <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>consolidato <span class=\"_ _29\"></span>in applicazione del Principio contabile internaz<span class=\"_ _1\"></span>ionale IFRS 3.<span class=\"_ _1\"></span> 10.3 Altre informa<span class=\"_ _0\"></span>zioni Si segnala che a fine eserciz<span class=\"_ _1\"></span>io non sono presenti impegni per l\u2019acquisto<span class=\"_ _1\"></span> di attivit\u00e0 immateriali. <span class=\"_ _3\"></span><span class=\"ff2\"> </span>10.3.1 <span class=\"ff4\">Informazioni sulle attivit\u00e0 intangibili e<span class=\"_ _1\"></span> sull\u2019avviamento <span class=\"_ _1\"></span></span> L\u2019applicazione <span class=\"_ _8e\"> </span>del <span class=\"_ _8d\"> </span>principio <span class=\"_ _8d\"> </span>contabile <span class=\"_ _8e\"> </span>IFRS <span class=\"_ _8d\"> </span>3 <span class=\"_ _8e\"> </span><span class=\"ff2\">Aggregazioni <span class=\"_ _8e\"> </span>aziendali <span class=\"_ _8d\"> </span>nella <span class=\"_ _8e\"> </span>contabilizzazione <span class=\"_ _8d\"> </span>delle </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>comportare <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>nuove <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di avviamenti. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>realizz<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>negli <span class=\"_ _0\"></span>anni <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>comport<span class=\"_ _1\"></span>ato la rilevazione di import<span class=\"_ _1\"></span>i a titolo di avviamento e, pi\u00f9 recent<span class=\"_ _1\"></span>emente, a titolo di attivi<span class=\"_ _1\"></span>t\u00e0 immateriali.<span class=\"_ _1\"></span> Nel <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ospetto <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>segue <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>sintetizzati <span class=\"_ _2c\"> </span>i <span class=\"_ _3f\"> </span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>intangibili <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dell\u2019avviamento <span class=\"_ _2d\"> </span>iscritti <span class=\"_ _2d\"> </span>nel bilancio <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>dinamica nel <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>dell\u2019esercizio, <span class=\"_ _1\"></span>suddiv<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Cash <span class=\"_ _3\"></span>Generating Uni<span class=\"_ _1\"></span>t (CGU), che rappresentano le aggregazioni<span class=\"_ _1\"></span> di attivit\u00e0 al cui li<span class=\"_ _1\"></span>vello devono essere effettuati gli impairment test <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>intangibili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>recuperabile. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>le CGU coincidono con le singole legal <span class=\"_ _1\"></span>entity.<span class=\"_ _1\"></span> (Euro/000) <table class=\"s wbd1 ha96\" id=\"_02df75a1-ddb6-4d83-a4ce-42d42bbaa93a\"><tr><td class=\"c x4b5 y34ff w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">CGU / legal entity </div></td><td class=\"c x4b6 y34ff w480 h567\"><div class=\"t m0 x30 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Bilancio 2023 </div></td><td class=\"c x4b7 y34ff w39d h567\"><div class=\"t m0 x71 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Ammortamento </div></td><td class=\"c x4b8 y34ff w3a0 h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Rettifica di valore </div></td><td class=\"c x4b9 y34ff w35b h567\"><div class=\"t m0 x30 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Bilancio 2024 </div></td></tr><tr><td class=\"c x4b5 y3500 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Banco di Desio e della Brianza </div></td><td class=\"c x4b6 y3500 w480 h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">29.707 </div></td><td class=\"c x4b7 y3500 w39d h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3500 w35b h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">28.355 </div></td></tr><tr><td class=\"c x4b5 y3501 w47f h61c\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Avviamento  </div></td><td class=\"c x4b6 y3501 w480 h61c\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">9.796 </div></td><td></td><td></td><td class=\"c x4b9 y3501 w35b h61c\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">9.796 </div></td></tr><tr><td class=\"c x4b5 y3502 w47f h61d\"><div class=\"t m0 x3a h11f y4ff ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile AuA </div></td><td class=\"c x4b6 y3502 w480 h61d\"><div class=\"t m0 xbe h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">233<span class=\"ls0\"> </span></div></td><td class=\"c x4b7 y3502 w39d h61d\"><div class=\"t m0 xa8 h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">18<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3502 w35b h61d\"><div class=\"t m0 xbe h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">215<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4b5 y3503 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile AuM </div></td><td class=\"c x4b6 y3503 w480 h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">6.157 </div></td><td class=\"c x4b7 y3503 w39d h567\"><div class=\"t m0 xbe h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">437<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3503 w35b h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">5.720 </div></td></tr><tr><td class=\"c x4b5 y3504 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile Core Deposits </div></td><td class=\"c x4b6 y3504 w480 h567\"><div class=\"t m0 x2d h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">13.521 </div></td><td class=\"c x4b7 y3504 w39d h567\"><div class=\"t m0 xbe h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">897<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3504 w35b h567\"><div class=\"t m0 x2d h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">12.624 </div></td></tr><tr><td class=\"c x4b5 y3505 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Fides </div></td><td class=\"c x4b6 y3505 w480 h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">5.526 </div></td><td></td><td></td><td class=\"c x4b9 y3505 w35b h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">5.526 </div></td></tr><tr><td class=\"c x4b5 y3506 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Avviamento  </div></td><td class=\"c x4b6 y3506 w480 h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\">526</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x4b9 y3506 w35b h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\">526</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4b5 y3507 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Totale Gruppo Banco Desio </div></td><td class=\"c x4b6 y3507 w480 h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">35.233 </div></td><td class=\"c x4b7 y3507 w39d h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3507 w35b h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">33.881 </div></td></tr></table>Le attivit\u00e0 <span class=\"_ _0\"></span>intangibili a <span class=\"_ _2\"></span>vita<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>rilevate fanno <span class=\"_ _2\"></span>riferi<span class=\"_ _1\"></span>mento ai <span class=\"_ _0\"></span>rapporti con <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> clientela <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si riferiscono <span class=\"_ _0\"></span>alla valorizzazione  della  raccolta  amminis<span class=\"_ _1\"></span>trata  (Asset  Under  Administratio<span class=\"_ _1\"></span>n,  AuA)  e  gestita  (Asset  Under Management, <span class=\"_ _2d\"> </span>AuM) <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dei <span class=\"_ _2c\"> </span>Core <span class=\"_ _2d\"> </span>Deposit<span class=\"_ _1\"></span>s. <span class=\"_ _2c\"> </span>A <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>vita <span class=\"_ _2d\"> </span>utile <span class=\"_ _2c\"> </span>definita, <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>\u00e8 provveduto <span class=\"_ _2d\"> </span>ad <span class=\"_ _2d\"> </span>imputare <span class=\"_ _2c\"> </span>a <span class=\"_ _2d\"> </span>conto <span class=\"_ _2d\"> </span>economico <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ammortamento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>competenza <span class=\"_ _2d\"> </span>dell\u2019anno (incluso <span class=\"_ _3f\"> </span>nella <span class=\"_ _3f\"> </span>voce <span class=\"_ _3f\"> </span>\u201c22<span class=\"_ _1\"></span>0. <span class=\"_ _3f\"> </span>Rettifiche/riprese <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>nette <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>immaterial<span class=\"_ _1\"></span>i\u201d) <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>ammontar<span class=\"_ _3\"></span><span class=\"ff2 ls19\">e </span>complessivo pari <span class=\"_ _1\"></span>a <span class=\"lsb\">1.352</span> migliaia <span class=\"ff5\">di euro al lordo dell\u2019effetto<span class=\"_ _1\"></span> fiscale. </span> In <span class=\"_ _3\"></span>base <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _29\"></span>Riduzione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _29\"></span>devono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _3\"></span>annualmente <span class=\"_ _3\"></span>ad impairment test <span class=\"_ _2\"></span>per verificare la <span class=\"_ _0\"></span>recuperabilit\u00e0 del <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alore sia <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>a vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>indefinita si<span class=\"_ _0\"></span>a l\u2019avviamento. <span class=\"_ _29\"></span>Inoltre, <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>immateriali <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>vita <span class=\"_ _29\"></span>utile <span class=\"_ _3b\"> </span>definita <span class=\"_ _29\"></span>l\u2019impairment <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>deve <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>svo<span class=\"_ _1\"></span>lto quando  sia  rilevata  la <span class=\"_ _2c\"> </span>pr<span class=\"_ _1\"></span>esenza  di  indicatori  di  perdita.  Il <span class=\"_ _2c\"> </span>valo<span class=\"_ _1\"></span>re  recuperabile  \u00e8 <span class=\"_ _2c\"> </span>rapprese<span class=\"_ _1\"></span>ntato  dal maggiore tra il Valore d\u2019Uso ed il Fair value, al<span class=\"_ _1\"></span> netto dei costi di vendita. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span><span class=\"ff5\">fini <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eterminazione de<span class=\"_ _0\"></span>l Valore <span class=\"_ _2\"></span>d\u2019Uso degli <span class=\"_ _2\"></span>intangibili soggetti <span class=\"_ _2\"></span>ad impairment <span class=\"_ _2\"></span>test<span class=\"_ _1\"></span>, <span class=\"ff2\">lo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>dispone </span></span>che si debba fare riferimento ai fluss<span class=\"_ _1\"></span>i di cassa relativi all\u2019intangibile nelle sue condizio<span class=\"_ _1\"></span>ni correnti (alla data di <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>irment <span class=\"_ _1\"></span>test<span class=\"_ _1\"></span>), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>tinzione <span class=\"_ _3\"></span>tra <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _1\"></span>riferiti <span class=\"_ _3\"></span>all\u2019asset <span class=\"_ _1\"></span>originariamente <span class=\"_ _1\"></span>rilevato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sede<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di applicazione <span class=\"_ _3b\"> </span>dell<span class=\"ff5\">\u2019IFRS <span class=\"_ _3b\"> </span>3 <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>quelli <span class=\"_ _3b\"></span>relativi <span class=\"_ _3b\"> </span>agli <span class=\"_ _3b\"></span>asset <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>momento <span class=\"_ _3b\"> </span>dell\u2019impairment <span class=\"_ _3b\"></span>test; <span class=\"_ _3b\"> </span>questo <span class=\"_ _3b\"> </span>in </span>quanto <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>erebbe <span class=\"_ _1\"></span>difficile, <span class=\"_ _3\"></span>specie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>peraz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>str<span class=\"_ _3\"></span><span class=\"ff5\">aordinarie <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>business<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fiche <span class=\"_ _1\"></span>dell\u2019ass<span class=\"_ _1\"></span>et </span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cativi <span class=\"_ _2\"></span>turnover <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>masse, de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>clie<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>contratti, <span class=\"_ _0\"></span>ecc., <span class=\"_ _2\"></span>distinguere <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>riferiti <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>asset originario dagli altri.  Tale concetto \u00e8 <span class=\"_ _0\"></span>replicabile anche per la <span class=\"_ _0\"></span>determinaz<span class=\"_ _1\"></span>ione, ai fini <span class=\"_ _0\"></span>dell\u2019impairment test degli avviamenti, de<span class=\"_ _0\"></span>l Valore d\u2019Uso <span class=\"_ _1\"></span>delle CGU,<span class=\"_ _1\"></span> i <span class=\"_ _3\"></span>cui flussi di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>devono <span class=\"_ _1\"></span>essere consid<span class=\"_ _1\"></span>erati con <span class=\"_ _1\"></span>rife<span class=\"_ _1\"></span>rimento a <span class=\"_ _1\"></span>tutte <span class=\"_ _1\"></span>le attivit\u00e0 <span class=\"_ _1\"></span>e passivit\u00e0 <span class=\"_ _1\"></span>comprese <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>non sol<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>\u00e8 stato <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n avviamento in sede di applicazio<span class=\"_ _1\"></span>ne dell\u2019IFRS 3. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span>sensi dello <span class=\"_ _2\"></span>IAS 36 <span class=\"_ _0\"></span>il valore <span class=\"_ _0\"></span>recuperabile \u00e8 <span class=\"_ _2\"></span>rapprese<span class=\"_ _1\"></span>ntato dal <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>tra il <span class=\"_ _0\"></span>Valore <span class=\"_ _0\"></span>d\u2019Uso ed <span class=\"_ _2\"></span>il Fair V<span class=\"_ _0\"></span>alue, al ne<span class=\"_ _0\"></span>tto dei <span class=\"_ _0\"></span>costi di <span class=\"_ _0\"></span>vendita. Anche <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n riferimento <span class=\"_ _0\"></span>agli impairment <span class=\"_ _2\"></span>test<span class=\"_ _1\"></span> alla data di <span class=\"_ _0\"></span>riferimento, come <span class=\"_ _0\"></span>gi\u00e0 avvenuto <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>precedenti <span class=\"_ _0\"></span>esercizi, <span class=\"_ _2\"></span>ai fini<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>recuperabile <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>fatto <span class=\"_ _0\"></span>riferimento al <span class=\"_ _29\"></span>Valore <span class=\"_ _29\"></span>d\u2019Uso <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>rappresenta <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"></span>finanziari <span class=\"_ _29\"></span>netti <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _29\"></span>ricavabil<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3b\"></span>(o business) oggetto di valutazio<span class=\"_ _1\"></span>ne.  10<span class=\"ls0\">.3.1.1 Il test di <span class=\"ff12\">impairment</span> <span class=\"ff4\">de<span class=\"_ _1\"></span>ll\u2019avviamento<span class=\"_ _1\"></span></span> </span>Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _1\"></span> Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di impairment effettuato sulle Cash Generating Unit <span class=\"_ _1\"></span>(CGU<span class=\"_ _1\"></span>). Il <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment <span class=\"_ _2\"></span>\u00e8 finalizzato <span class=\"_ _2\"></span>a verificare <span class=\"_ _2\"></span>che il <span class=\"_ _2\"></span>valore contabile <span class=\"_ _2\"></span>(carrying <span class=\"_ _0\"></span>amount) <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>CGU <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> sia <span class=\"_ _3\"></span>superiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _3\"></span>(recover<span class=\"_ _1\"></span>able <span class=\"_ _3\"></span>amount), <span class=\"_ _3\"></span>inteso <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>maggiore <span class=\"_ _3\"></span>fra <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>valore ritraibile dall\u2019uso continuato (value in <span class=\"_ _1\"></span>use, o valore d\u2019<span class=\"_ _1\"></span>uso) e il possib<span class=\"_ _1\"></span>ile prezzo di cessione sul mercato (fair value al netto dei costi di vendita, o valo<span class=\"_ _1\"></span>re di scambio) della CGU stessa.<span class=\"_ _1\"></span> Come illustrato nel paragrafo \u201c<span class=\"_ _1\"></span>Rischi e incertezze nell\u2019<span class=\"_ _1\"></span>attuale contesto macroeconomico e geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d </span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte generale\u201d della \u201cParte A <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> Politiche </span>contabili\u201d della presente Nota Integrativa (cui si <span class=\"_ _1\"></span>fa rimando), per la predisposiz<span class=\"_ _1\"></span>ione del presente bilancio si \u00e8 provveduto all\u2019esecuzione dei te<span class=\"_ _1\"></span>st d\u2019impairment s<span class=\"_ _1\"></span>u avviamenti e partecipazio<span class=\"_ _1\"></span>ni tenuto conto dalle previsioni economico-fina<span class=\"_ _1\"></span>nziarie del budget 2025 a<span class=\"_ _1\"></span>pprovato dal Consigli<span class=\"_ _1\"></span>o di Amministrazio<span class=\"_ _1\"></span>ne di Banco Desio in data 19 dicembre 202<span class=\"_ _1\"></span>4, sviluppato in coerenza con il<span class=\"_ _1\"></span> Piano Industriale \u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio i<span class=\"_ _1\"></span>n data 24 novembre 2023), <span class=\"_ _1\"></span>e delle pi\u00f9 recenti previsioni disponibili circa lo s<span class=\"_ _1\"></span>cenario macroeconomico atteso<span class=\"_ _1\"></span> al 2029 per le entit\u00e0/CGU del Gruppo<span class=\"_ _1\"></span> Banco Desio<span class=\"_ _1\"></span>.<span class=\"ff7 fsb\"> </span>In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>citato <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Poli<span class=\"_ _1\"></span>cy <span class=\"_ _2\"></span>d\u2019impairment <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immaterial<span class=\"_ _1\"></span>i a  vita <span class=\"_ _3d\"> </span>utile  indefinita <span class=\"_ _3d\"> </span>(avvi<span class=\"_ _1\"></span>amenti)  e <span class=\"_ _3d\"> </span>delle  Part<span class=\"_ _1\"></span>ecipazioni, <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore  recuperabile <span class=\"_ _3d\"> </span>delle  CGU <span class=\"_ _3d\"> </span>\u00e8  s<span class=\"_ _1\"></span>tato determinato <span class=\"_ _0\"></span>facendo <span class=\"_ _0\"></span><span class=\"ff5\">riferimento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>d\u2019uso. <span class=\"_ _2\"></span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>valore d\u2019uso <span class=\"_ _2\"></span>lo IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>prevede </span>la <span class=\"_ _1\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>utilizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>finanziario <span class=\"_ _1\"></span>conosciuto <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>dottr<span class=\"_ _1\"></span>ina <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>Discounted <span class=\"_ _1\"></span>Cash <span class=\"_ _1\"></span>Flow. <span class=\"_ _1\"></span>Tale modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda <span class=\"ff2\">tramite la stima dei flussi di <span class=\"_ _0\"></span>cassa (operativi) </span>futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito in cui s\u2019ipotizza saranno conseguiti.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y (FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _0\"></span> Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in </span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che </span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Coerentemente con quanto fatto <span class=\"_ _0\"></span>per il bilancio <span class=\"_ _0\"></span>dell\u2019esercizio precede<span class=\"_ _0\"></span>nte, le CGU sono state <span class=\"_ _0\"></span>identificate con le singole <span class=\"ff6\">legal<span class=\"_ _1\"></span> entity</span> <span class=\"_ _1\"></span><span class=\"ff5\">tenuto conto del fatt<span class=\"_ _1\"></span>o che il Gruppo banc<span class=\"_ _1\"></span>ario prev<span class=\"_ _1\"></span>ede un\u2019attivit\u00e0 d\u2019indiriz<span class=\"_ _1\"></span>zo e </span>coordinamento strategico unitaria da <span class=\"_ _0\"></span>parte della Ca<span class=\"_ _0\"></span>pogruppo puntata al ragg<span class=\"_ _0\"></span>iungimento degli obiettivi di <span class=\"_ _29\"></span>sviluppo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>redditivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>livello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span><span class=\"ff6\">legal <span class=\"_ _29\"></span>entity</span> <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>che, <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conseguenza, <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>rilevazione autonoma dei <span class=\"_ _0\"></span>risultati (per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>sistemi di <span class=\"_ _0\"></span>reporting gestionale) <span class=\"_ _0\"></span>che vedono coincider<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la CGU <span class=\"_ _0\"></span>con la <span class=\"_ _3b\"> </span><span class=\"ff6\">legal <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>ntity</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">e, <span class=\"_ _3b\"> </span>pertanto, <span class=\"_ _3f\"> </span>tutta <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>reportistica <span class=\"_ _3f\"> </span>direzionale, <span class=\"_ _3b\"> </span>cos\u00ec <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span><span class=\"ff6\">budg<span class=\"_ _1\"></span>eting</span></span>, <span class=\"_ _3b\"> </span>an<span class=\"_ _1\"></span>alizza, monitora ed effettua stime patrimoniali e reddituali <span class=\"_ _1\"></span>secondo tale impostaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> Si precisa, <span class=\"_ _2\"></span>inolt<span class=\"_ _1\"></span>re, che <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esit<span class=\"_ _1\"></span>i della <span class=\"_ _2\"></span>proce<span class=\"_ _1\"></span>dura di <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>pairment test <span class=\"_ _0\"></span>delle attivit\u00e0 intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>Consiglio <span class=\"_ _d7\"> </span>di Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazion<span class=\"_ _1\"></span><span class=\"ff2\">e del bilancio consoli<span class=\"_ _1\"></span>dato. </span>Il test <span class=\"_ _1\"></span>d\u2019impairment \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>quindi condotto <span class=\"_ _1\"></span>direttamente sull<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ff6\">legal <span class=\"_ _1\"></span>entity<span class=\"ff2\"> <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>di Desio <span class=\"_ _1\"></span>e della <span class=\"_ _1\"></span>Brianza </span></span>S.p.A. e Fides S.p.A. sulla base dei criteri<span class=\"_ _1\"></span> e delle assunzioni di s<span class=\"_ _1\"></span>eguito illustrati. a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Criterio di sti<span class=\"_ _1\"></span>ma del valore recuperabile (Impairment)<span class=\"_ _1\"></span> </span></span>Per il <span class=\"_ _2\"></span>criteri<span class=\"_ _1\"></span>o di <span class=\"_ _2\"></span>stima del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>dell\u2019avviamento appartenente <span class=\"_ _0\"></span>alla <span class=\"ff6\">legal entity<span class=\"ff2\"> specifica </span></span>si fa riferimento al cosiddetto val<span class=\"_ _1\"></span>ore d\u2019uso (<span class=\"_ _1\"></span><span class=\"ff6\">equity value<span class=\"ff2\"> per le banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari). </span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Viene considerato<span class=\"_ _1\"></span> l\u2019arco <span class=\"_ _1\"></span>temporale ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Piano Industri<span class=\"_ _1\"></span>ale 2024<span class=\"_ _3\"></span><span class=\"ff2\">-</span>2026 \u201cBeyond 26\u201d, <span class=\"_ _1\"></span>nonch<span class=\"_ _1\"></span>\u00e9 l\u2019ulteriore <span class=\"_ _a7\"> </span>sviluppo <span class=\"_ _a7\"> </span>di <span class=\"_ _d3\"> </span>tale <span class=\"_ _a8\"> </span>piano, <span class=\"_ _a7\"> </span>curato <span class=\"_ _a7\"> </span>dal <span class=\"_ _d3\"> </span>Management<span class=\"ff2 fs0\"> <span class=\"_ _d7\"> </span><span class=\"fs4\">ed <span class=\"_ _a8\"> </span>app<span class=\"_ _1\"></span>rovato<span class=\"_ _1\"></span> <span class=\"_ _a7\"> </span>dal <span class=\"_ _a7\"> </span>Consiglio <span class=\"_ _a7\"> </span>di </span></span>Amministrazione in <span class=\"_ _2\"></span>data 8 febbraio <span class=\"_ _0\"></span>2024, con <span class=\"_ _2\"></span>proiezioni prudenti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>risultati futuri <span class=\"_ _0\"></span>fino <span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>icomprendere un <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>previsione <span class=\"_ _2d\"> </span>esplicita <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>5 <span class=\"_ _2d\"> </span>anni, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>durre <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>distorsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>collegabili <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>solo orizzonte temporale <span class=\"_ _0\"></span>del Piano <span class=\"_ _0\"></span>Industriale, che <span class=\"_ _0\"></span>pu\u00f2 risultare <span class=\"_ _0\"></span>fortemente condizionato da <span class=\"_ _0\"></span>una situazione sistemica <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>permane <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>omplessa <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _3f\"> </span>previsioni <span class=\"_ _2d\"> </span>dello <span class=\"_ _3f\"> </span>scenario <span class=\"_ _3f\"> </span>macro <span class=\"_ _3f\"> </span>economico <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>di settore per <span class=\"_ _2\"></span>i riflessi della <span class=\"_ _0\"></span>crisi pandemica, o <span class=\"_ _2\"></span>comunq<span class=\"_ _1\"></span>ue ricollegabili a <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>straordinari rispetto ai <span class=\"_ _0\"></span>quali sia <span class=\"_ _2c\"> </span>opportuno  effettuare <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>normalizz<span class=\"_ _1\"></span>azione <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati  per <span class=\"_ _2d\"> </span>permettere  di <span class=\"_ _2d\"> </span>mettere <span class=\"_ _2c\"> </span>a  fuoco <span class=\"_ _2c\"> </span>pi\u00f9 correttamente le effettive po<span class=\"_ _1\"></span>tenzialit\u00e0 nel medio/lungo per<span class=\"_ _1\"></span><span class=\"ff5\">iodo dell\u2019entit\u00e0 o<span class=\"_ _1\"></span>ggetto del test.<span class=\"_ _1\"></span></span> Flussi finanziari Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">, </span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante </span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e </span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0 aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tasso di attualizzazione Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a futuri. Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione a lungo termine. Terminal Value Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella \u201crendita perpetua\u201d.<span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\">  </span>value<span class=\"ff2\"> <span class=\"_ _3d\"> </span>della  CG<span class=\"_ _1\"></span>U, <span class=\"_ _3d\"> </span>determinato  alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>di  effettuazio<span class=\"_ _1\"></span>ne  delle <span class=\"_ _3d\"> </span>rilevaz<span class=\"_ _1\"></span>ioni,  in <span class=\"_ _3d\"> </span>base  al<span class=\"_ _1\"></span>la </span></span>procedura <span class=\"_ _3b\"></span>sopra <span class=\"_ _3b\"> </span>delineata, <span class=\"_ _3b\"> </span>dedotto <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3b\"> </span>netto <span class=\"_ _3b\"> </span>contabile, <span class=\"_ _3b\"> </span>viene <span class=\"_ _3b\"></span>quindi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>il valore <span class=\"_ _29\"></span>d\u2019iscrizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>specifico <span class=\"_ _29\"></span>avviamento <span class=\"_ _3\"></span>appartene<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span>CGU <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>questione, <span class=\"_ _29\"></span>con </span>l\u2019obiettivo esclusiv<span class=\"_ _1\"></span>o di verificare l\u2019eventuale perdita di valore.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Parametri di valutaz<span class=\"_ _1\"></span>ione utilizzati e determinazioni d<span class=\"_ _1\"></span>el test<span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.<span class=\"_ _1\"></span></span> <table class=\"s wbd2 ha97\" id=\"_406139e3-5a34-48dd-b276-295d7839607d\"><tr><td class=\"c x4bb y3508 w482 h5dc\"><div class=\"t m0 x46 h7c yf53 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4bc y3508 w46e h5dc\"><div class=\"t m0 x30 h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x4bd y3508 w483 h5dc\"><div class=\"t m0 x2b h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x4be y3509 wbd3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x4bf y3508 w466 h5dc\"><div class=\"t m0 x24 h7c yf53 ff3 fse fc0 sc0 ls127 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x4c0 y3508 w408 h5dc\"><div class=\"t m0 xee h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x4c1 y3508 w32d h5dc\"><div class=\"t m0 x3b h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x4c2 y3509 wbd4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tier 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4c3 y350a wbd5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4c4 y350a wbd6 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4c5 y350b wbd7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Banco di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4c6 y3204 wbd8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Desio e della<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4c7 y350c wbd9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x4c8 y350d w3f0 h602\"><div class=\"t m0 x3a h3b yeb1 ff2 fse fc0 sc0 ls3f ws0\">2,00<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x4c9 y350e wbda ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Risultati<span class=\"_ _324\"> </span></div></td><td class=\"c x4ca y350d w17a h602\"><div class=\"t m0 xee h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">15,07% </div></td></tr><tr><td class=\"c x273 y350f wbdb ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Brianza S.p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x4bc y3510 w46e h61f\"><div class=\"t m0 x131 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td></td><td></td><td class=\"c x4bf y3510 w466 h61f\"><div class=\"t m0 x42 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x4c0 y3510 w408 h61f\"><div class=\"t m0 x30 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x4cb y3511 wbdc ha4b\"><div class=\"t m0 x23f h3b y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4cc y3512 wbdd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Netti<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x4bb y3510 w482 h620\"><div class=\"t m0 x30 h3b yc96 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td></td><td></td><td class=\"c x4c8 y3510 w3f0 h620\"><div class=\"t m0 x27 h3b y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">7<span class=\"lsb2\">,30%</span><span class=\"fse\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4ca y3510 w17a h620\"><div class=\"t m0 xc5 h3b yc96 ff2 fse fc0 sc0 ls0 ws0\">7,20% </div></td></tr></table>(*) <span class=\"_ _0\"></span>Previsioni a <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>anni, approvate dal <span class=\"_ _2\"></span>Consigl<span class=\"_ _1\"></span>io di <span class=\"_ _0\"></span>Amministrazione in <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a 11 <span class=\"_ _2\"></span>feb<span class=\"_ _1\"></span>braio 2025, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono state <span class=\"_ _0\"></span>sviluppat<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> dal management tenuto conto del budget 2025, sviluppato in coerenza con <span class=\"_ _0\"></span>il Piano Industria<span class=\"_ _1\"></span>le \u201cBeyond26\u201d (approvato dal Consiglio di Amminist<span class=\"_ _1\"></span><span class=\"ff2\">razi<span class=\"_ _1\"></span>one </span>di Banco Desio in dat<span class=\"_ _1\"></span>a 24 novemb<span class=\"_ _1\"></span>re 2023), e dell<span class=\"_ _1\"></span>e pi\u00f9 recenti pre<span class=\"_ _1\"></span>visioni dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> circa lo scenario macr<span class=\"_ _3\"></span>oeconomico atteso a<span class=\"_ _1\"></span>l 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _0\"></span>Per Banco <span class=\"_ _0\"></span>Desio e <span class=\"_ _0\"></span>Fides \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>considerato il c<span class=\"ff5\">apitale allocato targ<span class=\"_ _0\"></span>et sull\u2019entit\u00e0 <span class=\"_ _0\"></span>stimato (CET1 <span class=\"_ _0\"></span>media 5Y) <span class=\"ff2\">anche <span class=\"_ _0\"></span>al fin<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>presidia<span class=\"_ _1\"></span>re </span></span>la coerenza con il ris<span class=\"_ _1\"></span>petto dei l<span class=\"_ _1\"></span>ivelli minimi di CET1 a<span class=\"_ _1\"></span> livello di<span class=\"_ _1\"></span> Gruppo CRR<span class=\"_ _3\"></span> Dal <span class=\"_ _a8\"> </span>test <span class=\"_ _a8\"> </span>d\u2019impairment <span class=\"_ _a8\"> </span>svolto <span class=\"_ _a8\"> </span>non <span class=\"_ _a8\"> </span>\u00e8 <span class=\"_ _10\"> </span>emersa <span class=\"_ _a8\"> </span>la <span class=\"_ _a8\"> </span>necessit\u00e0 <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>effettuare <span class=\"_ _a8\"> </span>alcuna <span class=\"_ _a8\"> </span>svalutaz<span class=\"_ _1\"></span>ione dell\u2019avviamento.<span class=\"ff2\"> </span>Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali  <span class=\"ff6\">assumption<span class=\"_ _0\"></span> </span>c<span class=\"ff2\">onsiderate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui ri<span class=\"_ _1\"></span>sultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">Analisi di sensiti<span class=\"_ _1\"></span>vit\u00e0 </span></span>Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress </span></span>test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di </span>impairment test<span class=\"ff2\">. </span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti di base ne<span class=\"_ _0\"></span>cessari a rendere il valore rec<span class=\"_ _0\"></span>uperabile della CGU dedotto il patrimonio <span class=\"_ _0\"></span>netto allocato alla stessa pari al <span class=\"_ _1\"></span><span class=\"ff5\">valore d\u2019iscrizione in bilancio dell\u2019avviamento.<span class=\"_ _1\"></span></span> <table class=\"s wbde ha98\" id=\"_17608852-37a9-46e0-aca6-b9b445fd8ad2\"><tr><td></td><td class=\"c x4cd y3513 wbdf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> % dei<span class=\"_ _324\"> </span></div></td><td class=\"c x4ce y3514 wbe0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Incremento in p<span class=\"_ _0\"></span>.p. del tasso<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4cf y3515 w486 h623\"><div class=\"t m0 x114 h7c y1e03 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4d0 y3516 wbe1 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultati Netti futur<span class=\"_ _0\"></span>i (RN)</div></td><td class=\"c x4d1 y3517 wbe2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di attualizzazione d<span class=\"_ _0\"></span>ei flussi di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x4d2 y3518 wbe3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4cf y3519 w486 h597\"><div class=\"t m0 x30 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x4d3 y3519 w487 h597\"><div class=\"t m0 x22 h3b y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">23,73%<span class=\"fse\"> </span></div></td><td class=\"c x4d4 y3519 w488 h597\"><div class=\"t m0 x8b h3b y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">706<span class=\"fse ls0\"> </span></div></td></tr><tr><td class=\"c x4cf y351a w486 h605\"><div class=\"t m0 x95 h3b y226f ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x4d3 y351a w487 h605\"><div class=\"t m0 x22 h3b y2270 ff2 fs10 fc0 sc0 ls0 ws0\">57,49%<span class=\"fse\"> </span></div></td><td class=\"c x4d4 y351a w488 h605\"><div class=\"t m0 x138 h3b y2270 ff2 fs10 fc0 sc0 ls0 ws0\">Oltre 7.000<span class=\"fse\"> </span></div></td></tr></table>10<span class=\"ls0\">.3.1.</span>2 <span class=\"ls0\">Il <span class=\"ff4\">test<span class=\"_ _1\"></span> d\u2019impairment di 2\u00b0 livello<span class=\"_ _1\"></span></span> </span>In <span class=\"_ _3b\"></span>continuit\u00e0 <span class=\"_ _3b\"></span>con <span class=\"_ _3b\"></span>gli <span class=\"_ _3b\"></span>esercizi <span class=\"_ _3b\"></span>precedenti, <span class=\"_ _29\"></span>come <span class=\"_ _3b\"> </span>previs<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span><span class=\"ffc\">Po<span class=\"_ _1\"></span>licy <span class=\"_ _3b\"> </span>d\u2019impairment</span>, <span class=\"_ _3b\"></span>si <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>provv<span class=\"_ _1\"></span>eduto <span class=\"_ _3b\"> </span>ad effettuare il test d\u2019impairment del Gruppo Ba<span class=\"_ _1\"></span>nco Desio (impairment di 2\u00b0<span class=\"_ _1\"></span> livello) nella sua interezza.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il test d\u2019impairment \u00e8 stato effettuato<span class=\"_ _1\"></span> sulla base dei criteri e delle assunzioni di <span class=\"_ _1\"></span>seguito illustrati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _1\"></span> </span></span>Per il criterio di stima del valore recuperabile della Partecipazione si fa riferimento al cosiddetto valore d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\"> per le banche <span class=\"_ _1\"></span>e gli intermediari finanziari).<span class=\"_ _1\"></span> </span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Viene considerato l\u2019arco temporale <span class=\"_ _0\"></span>residuo riconducibile al Piano Industriale 2024<span class=\"ff2\">-</span>2026 \u201cBeyond 26\u201d<span class=\"ff2\"> e </span>l\u2019ulteriore <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale pi<span class=\"_ _1\"></span>ano, <span class=\"_ _1\"></span>curato <span class=\"_ _1\"></span>dal M<span class=\"_ _1\"></span>anagement di <span class=\"_ _1\"></span>Banco<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Desio<span class=\"_ _1\"></span> ed <span class=\"_ _1\"></span>appro<span class=\"_ _1\"></span>vato <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Consiglio </span>di <span class=\"_ _47\"> </span>Amministrazione <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>data <span class=\"_ _8d\"> </span>11 <span class=\"_ _47\"> </span>febbraio <span class=\"_ _8d\"> </span>2025, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>proiezioni <span class=\"_ _47\"> </span>prudenti <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>risultati <span class=\"_ _47\"> </span>futuri <span class=\"_ _8d\"> </span>fino <span class=\"_ _47\"> </span>a ricomprendere <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>previsio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>esplicita <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>5 anni, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>ridurre <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>torsioni <span class=\"_ _2\"></span>ricol<span class=\"_ _1\"></span>legabili <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>utilizzo del <span class=\"_ _3\"></span>solo <span class=\"_ _3\"></span>orizzonte <span class=\"_ _1\"></span>tempor<span class=\"_ _1\"></span>ale <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Pi<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>Industriale, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>risultare <span class=\"_ _3\"></span>fortemente <span class=\"_ _1\"></span>condizio<span class=\"_ _1\"></span>nato <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>un<span class=\"ls74\">a </span>situazione <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>istemica <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>permane <span class=\"_ _0\"></span>complessa <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>incerte <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2\"></span>dello sce<span class=\"_ _0\"></span>nario <span class=\"_ _2\"></span>macro e<span class=\"_ _0\"></span>conomico e di sett<span class=\"_ _1\"></span>ore per <span class=\"_ _1\"></span>i rifless<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>a crisi <span class=\"_ _1\"></span>pandemica, o <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>unque ricollegabili <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>eventi <span class=\"_ _1\"></span>straordinari <span class=\"_ _1\"></span>rispetto <span class=\"_ _1\"></span>ai quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>opportuno <span class=\"_ _1\"></span>effettuare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>normalizzazione <span class=\"_ _1\"></span>dei ri<span class=\"_ _1\"></span>sultati <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>permettere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mettere <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fuoco <span class=\"_ _1\"></span>pi\u00f9 correttamente le effettive po<span class=\"_ _1\"></span>tenzialit\u00e0 nel medio/lungo periodo <span class=\"_ _1\"></span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Flussi finanziari Nella valutazione delle banche e <span class=\"_ _0\"></span>degli intermediari finanziari viene utilizzato l\u2019approccio \u201c<span class=\"ffc\">equity side\u201d<span class=\"ff2 ls2e\">, </span></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>metodologia <span class=\"_ _0\"></span>DDM, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la de<span class=\"_ _0\"></span>terminazione <span class=\"_ _0\"></span>dell\u2019<span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff6\">value<span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff5\">in <span class=\"_ _2\"></span>quanto, stante <span class=\"_ _2\"></span>l\u2019attivit\u00e0 </span></span></span></span></span>caratteristica <span class=\"_ _47\"> </span>d\u2019intermediazione <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>fondi <span class=\"_ _40\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _47\"> </span>risulta <span class=\"_ _40\"> </span>particolarmente <span class=\"_ _47\"> </span>complesso operare <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>distinzione <span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>biti <span class=\"_ _0\"></span>operativi; inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess Capital, <span class=\"_ _2\"></span>i flussi di <span class=\"_ _29\"></span>cassa <span class=\"_ _29\"></span>dis<span class=\"_ _1\"></span>ponibili <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>azionis<span class=\"_ _1\"></span>ti <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>azionista <span class=\"_ _29\"></span>potrebbe <span class=\"_ _29\"></span>potenzialmente<span class=\"_ _1\"></span> beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale, quindi<span class=\"_ _1\"></span> tengono in debita consideraz<span class=\"_ _1\"></span>ione l\u2019assorbimento del pa<span class=\"_ _1\"></span><span class=\"ff2\">trimonio di <span class=\"_ _1\"></span>vigilanza. </span>Tasso di attualizzazione Nella <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>nche <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>mediari <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>cosiddetto <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>del capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>tempor<span class=\"_ _1\"></span>ale <span class=\"_ _29\"></span>\u201cesplicito\u201d <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cassa futuri Viene <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>di crescita <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>in linea <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>aspettative <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>d\u2019inflazione a lungo termine. Terminal Value Viene <span class=\"_ _3b\"></span>determinato <span class=\"_ _3b\"></span>attraverso <span class=\"_ _3b\"> </span>l\u2019applicazione <span class=\"_ _3b\"></span>della <span class=\"_ _3b\"></span>formula <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>quella <span class=\"_ _3b\"> </span>canonica <span class=\"_ _3b\"> </span>della \u201crendita perpetua\u201d.<span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _3\"></span><span class=\"ff2\">determinato, <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rilevazioni, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>cedura <span class=\"_ _3\"></span>sopr<span class=\"_ _1\"></span>a </span></span>delineata, viene quindi confrontato con <span class=\"_ _0\"></span>il valore contabile de<span class=\"_ _0\"></span>i Mezzi Propri Consolidati, con l\u2019obiettivo esclusivo di verificare l\u2019eventuale perdita di valo<span class=\"_ _1\"></span>re.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.<span class=\"_ _1\"></span></span> <table class=\"s wbe4 ha99\" id=\"_a61b7cb4-c231-4745-b756-22c6c11a8a17\"><tr><td class=\"c x4d6 y351b w482 h624\"><div class=\"t m0 x46 h7c y227c ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4d7 y351b w46e h624\"><div class=\"t m0 x30 h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x4d8 y351b w483 h624\"><div class=\"t m0 x2b h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x4d9 y351c wbd3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x4da y351b w466 h624\"><div class=\"t m0 x24 h7c y227c ff3 fse fc0 sc0 ls127 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x4db y351b w408 h624\"><div class=\"t m0 xee h7c y227c ff3 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x4dc y351b w32d h624\"><div class=\"t m0 x3b h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x4dd y351c wbd4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tier 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4de y351d wbd5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4df y351d wbd6 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4e0 y3451 wbe5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x4d7 y351e w46e h5dc\"><div class=\"t m0 x131 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x4e1 y351f wbd9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x4e2 y351e w3f0 h5dc\"><div class=\"t m0 x3a h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x4da y351e w466 h5dc\"><div class=\"t m0 x26 h3b y227e ff2 fs10 fc0 sc0 ls0 ws0\">10,18%<span class=\"fse\"> </span></div></td><td class=\"c x4db y351e w408 h5dc\"><div class=\"t m0 x4d h3b y227e ff2 fs10 fc0 sc0 ls95 ws0\">1,97%<span class=\"fse ls0\"> </span></div></td><td class=\"c x4e3 y3451 wbda ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Risultati<span class=\"_ _324\"> </span></div></td><td class=\"c x4e4 y351e w17a h5dc\"><div class=\"t m0 x3a h3b yf53 ff2 fs10 fc0 sc0 ls95 ws0\">13,74<span class=\"fse ls0\">% (**) </span></div></td></tr><tr><td class=\"c x273 y3208 wbe6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4e5 y3520 wbdc ha4b\"><div class=\"t m0 x23f h3b y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4e6 y3208 wbdd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Netti<span class=\"_ _324\"> </span></div></td><td></td></tr></table>(*) <span class=\"_ _0\"></span>Previsioni a <span class=\"_ _2\"></span>5 anni, <span class=\"_ _0\"></span>approvate dal <span class=\"_ _0\"></span>Consiglio di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mministrazione in <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>febbraio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono state <span class=\"_ _0\"></span>sviluppate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>management tenuto conto del budget 2025, sviluppato in coerenza con <span class=\"_ _0\"></span>il Piano Industria<span class=\"_ _1\"></span>le \u201cBeyond26\u201d (approvato dal Consiglio di Amminist<span class=\"_ _1\"></span><span class=\"ff2\">razi<span class=\"_ _1\"></span>one </span>di Banco Desio in dat<span class=\"_ _1\"></span>a 24 novemb<span class=\"_ _1\"></span>re 2023), e dell<span class=\"_ _1\"></span>e pi\u00f9 recenti pre<span class=\"_ _1\"></span>visioni dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> circa lo scenario macr<span class=\"_ _3\"></span>oeconomico atteso a<span class=\"_ _1\"></span>l 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _29\"> </span>Per <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _3b\"> </span>Banco <span class=\"_ _29\"> </span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>stato <span class=\"_ _3b\"> </span>considerato <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>c<span class=\"_ _3\"></span><span class=\"ff5\">apitale <span class=\"_ _29\"></span>allocato <span class=\"_ _29\"> </span>target <span class=\"_ _29\"> </span>s<span class=\"_ _1\"></span>ull\u2019entit\u00e0 <span class=\"_ _29\"> </span>stimat<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>(CET1 <span class=\"_ _29\"> </span>medi<span class=\"_ _1\"></span>a <span class=\"_ _29\"> </span>5Y) <span class=\"_ _29\"> </span>anche <span class=\"_ _29\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>fine <span class=\"_ _29\"> </span>di </span>presidiare la<span class=\"_ _1\"></span> coerenza con il risp<span class=\"_ _1\"></span>etto dei li<span class=\"_ _1\"></span>velli minimi di CET1 a l<span class=\"_ _1\"></span>ivello di Grupp<span class=\"_ _1\"></span>o CRR<span class=\"_ _1\"></span> Dal <span class=\"_ _a7\"> </span>test <span class=\"_ _a7\"> </span>d\u2019impairment <span class=\"_ _a7\"> </span>svolto <span class=\"_ _a7\"> </span>non <span class=\"_ _a7\"> </span>\u00e8 <span class=\"_ _a7\"> </span>emersa <span class=\"_ _a7\"> </span>la <span class=\"_ _a7\"> </span>necessit\u00e0 <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>effettuare <span class=\"_ _a7\"> </span>alcuna <span class=\"_ _a7\"> </span>svalutazione dell\u2019avviamento.<span class=\"ff2\"> </span>Si <span class=\"_ _29\"></span>sottolinea <span class=\"_ _3b\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3b\"></span>parametri <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>informazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _29\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _3b\"></span>sono influenzati <span class=\"_ _235\"> </span>dalla <span class=\"_ _235\"> </span>congiuntur<span class=\"_ _1\"></span>a <span class=\"_ _235\"> </span>economica <span class=\"_ _235\"> </span>e <span class=\"_ _235\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _235\"> </span>mercati <span class=\"_ _235\"> </span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _235\"> </span>e <span class=\"_ _235\"> </span>potrebbero <span class=\"_ _5b\"> </span>subire modifiche/variazioni, <span class=\"_ _3d\"> </span>ad  oggi <span class=\"_ _3d\"> </span>non  preve<span class=\"_ _1\"></span>dibili, <span class=\"_ _3d\"> </span>con  conseguenti <span class=\"_ _3d\"> </span>effett<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>sulle <span class=\"_ _3d\"> </span>principali <span class=\"_ _3d\"> </span><span class=\"ff6\">assumption </span>c<span class=\"ff2\">onsiderate <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dunq<span class=\"_ _1\"></span>ue, <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>lmente, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>sui <span class=\"_ _3\"></span>risultati <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>negli <span class=\"_ _3\"></span>esercizi fut<span class=\"_ _1\"></span>uri <span class=\"_ _1\"></span>potr<span class=\"_ _1\"></span>ebbero <span class=\"_ _1\"></span>risultare </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0 </span></span>Poich\u00e9 <span class=\"_ _a8\"> </span>la <span class=\"_ _a8\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _a8\"> </span>d\u2019impairment <span class=\"_ _a8\"> </span>\u00e8 <span class=\"_ _a8\"> </span>resa <span class=\"_ _a8\"> </span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _a8\"> </span>complessa <span class=\"_ _a7\"> </span>dall\u2019attuale <span class=\"_ _a8\"> </span>contesto macroeconomico e di mercato e dalla conseguente difficolt\u00e0 nella <span class=\"_ _1\"></span>formulazione di previsioni circa la redditivit\u00e0 <span class=\"_ _29\"></span>futura <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>periodo, <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>support<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>effettuato <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>condo<span class=\"_ _1\"></span>tto <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>ulteriore <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">str<span class=\"_ _1\"></span>ess </span>test<span class=\"ff5\">\u201d <span class=\"_ _2c\"> </span>ipotiz<span class=\"_ _1\"></span>zando <span class=\"_ _2c\"> </span>il  cambi<span class=\"_ _0\"></span>amento <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2c\"> </span>utiliz<span class=\"_ _1\"></span>zati  ne<span class=\"_ _0\"></span>ll\u2019ambito <span class=\"_ _2c\"> </span>della  procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> </span>impairment test<span class=\"ff2\">. </span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _0\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _0\"></span>percentuali, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _2\"></span>assunti<span class=\"_ _324\"> </span>di base <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>a rend<span class=\"_ _1\"></span>ere il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ri al <span class=\"_ _1\"></span>valore contab<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>dei M<span class=\"_ _1\"></span>ezzi Pro<span class=\"_ _1\"></span>pri Consoli<span class=\"_ _1\"></span>dati<span class=\"_ _324\"> </span>alla data di effettuazione delle rilevazio<span class=\"_ _1\"></span>ni.<table class=\"s wbe7 ha9a\" id=\"_98288e0f-f57a-4b5a-a61d-794b3bc66a2a\"><tr><td></td><td class=\"c x4e8 y3521 wbe8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> % dei</div></td><td class=\"c x4e9 y3522 wbe9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Incremento in punti<span class=\"_ _0\"></span> percentuali<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4ea y3523 w48b h627\"><div class=\"t m0 x8f h7c y20d0 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4eb y3524 wbe1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultati Netti futur<span class=\"_ _0\"></span>i (RN)</div></td><td class=\"c x4ec y3525 wbea ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">del tasso di attualiz<span class=\"_ _0\"></span>zazione dei<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x4ed y3526 wbeb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">flussi di cassa futur<span class=\"_ _0\"></span>i (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4ea y3527 w48b h5c8\"><div class=\"t m0 x67 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">Gruppo Banco <span class=\"_ _0\"></span>Desio </div></td><td class=\"c x4ee y3527 w377 h5c8\"><div class=\"t m0 x9 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">32,84% </div></td><td class=\"c x4ef y3527 w48c h5c8\"><div class=\"t m0 x95 h3b y1e05 ff2 fse fc0 sc0 ls3f ws0\">555<span class=\"ls0\"> </span></div></td></tr></table>10.3.1.3 Il test di <span class=\"ff12\">impairment</span> dei valori i<span class=\"_ _1\"></span>ntangibili Il portafoglio di asset under management e un<span class=\"_ _1\"></span>der administration L\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>immateriale <span class=\"_ _3b\"> </span>is<span class=\"_ _1\"></span>critta <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>considerata <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>vita <span class=\"_ _3b\"> </span>definita\u201d, <span class=\"_ _3b\"> </span>pertanto, <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>state <span class=\"_ _3b\"> </span>effettuate <span class=\"_ _3b\"> </span>analis<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>sui<span class=\"_ _324\"> </span>principali <span class=\"_ _2\"></span>indicat<span class=\"_ _1\"></span>ori <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\"></span>medesima, <span class=\"_ _2\"></span>comunque <span class=\"_ _0\"></span>monitorati <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>(tra di <span class=\"_ _2\"></span>essi,<span class=\"_ _324\"> </span>andamento <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>masse, <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>reddit<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>queste <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>proprio<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>Tali <span class=\"_ _29\"></span>analisi <span class=\"_ _3\"></span>hanno<span class=\"_ _324\"> </span>avuto <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mponente <span class=\"_ _3f\"> </span>dell\u2019intangibile <span class=\"_ _3f\"> </span>legata <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>raccolta <span class=\"_ _3f\"> </span>am<span class=\"_ _1\"></span>ministrata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>gestita <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span>Asset<span class=\"_ _324\"> </span>Under Administration, AuA e Asset under Management, AuM), rappresentata dalla capacit\u00e0 dei rapporti<span class=\"_ _324\"> </span>esistenti <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>generare <span class=\"_ _29\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _3b\"></span>reddituali <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>utile <span class=\"_ _3b\"> </span>residua <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tali <span class=\"_ _3b\"></span>rapporti,<span class=\"_ _324\"> </span>iscritta in bilancio a s<span class=\"_ _1\"></span>eguito delle operazioni di acquisizione avvenute nel temp<span class=\"_ _1\"></span>o. Pi\u00f9 precisamente <span class=\"_ _2\"></span>si tratta <span class=\"_ _0\"></span>del portafoglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>asset ma<span class=\"_ _0\"></span>nagement <span class=\"_ _0\"></span>del <span class=\"ff5\">ramo <span class=\"_ _0\"></span>d\u2019azienda acquisito <span class=\"_ _0\"></span>dal Gruppo<span class=\"_ _324\"> </span></span>BPER acquisito nel corso del 2023<span class=\"_ _1\"></span>. Come <span class=\"_ _1\"></span>indicato <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ecedenza, <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _1\"></span>dispo<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019impa<span class=\"_ _1\"></span>irment <span class=\"_ _1\"></span>test<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>debba <span class=\"_ _3\"></span>limitarsi <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>soli <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cassa <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>venienti <span class=\"_ _3\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>mas<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>acquisite, <span class=\"_ _29\"></span>ma <span class=\"_ _29\"></span>deve <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>nere <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _29\"></span>legati <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>tutte <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>mas<span class=\"_ _1\"></span>se<span class=\"_ _324\"> </span>della <span class=\"_ _a8\"> </span>CGU <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>riferi<span class=\"_ _1\"></span>mento, <span class=\"_ _a8\"> </span>comprendendo <span class=\"_ _a8\"> </span>anche<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>i <span class=\"_ _a8\"> </span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>cassa <span class=\"_ _a8\"> </span>riferiti <span class=\"_ _a8\"> </span>alle <span class=\"_ _a8\"> </span>mass<span class=\"_ _1\"></span>e <span class=\"_ _a8\"> </span>generatesi<span class=\"_ _324\"> </span>successivamente <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>orizzazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>inta<span class=\"_ _1\"></span>ngibili; <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>tale <span class=\"_ _3f\"> </span>proposito <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>evidenzia <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>i<span class=\"_ _324\"> </span>volumi  delle  masse  so<span class=\"_ _1\"></span>ttostanti  alla  va<span class=\"_ _1\"></span>lorizzazione  delle  attivit\u00e0  intangibili <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _1\"></span>e  in  bilanci<span class=\"_ _3\"></span>o  risultano<span class=\"_ _324\"> </span>ricomprese <span class=\"_ _3b\"> </span>nelle <span class=\"_ _3b\"> </span>masse <span class=\"_ _3b\"> </span>c<span class=\"_ _1\"></span>omplessive <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>CGU <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>coincide <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>legal <span class=\"_ _3b\"> </span>entity <span class=\"_ _3f\"> </span>Banco<span class=\"_ _324\"> </span>Desio. Pertanto, <span class=\"_ _3\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>luce <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _29\"></span>sopra <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>portato <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>conferma <span class=\"_ _3\"></span>l\u2019assenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egnali <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>perdita <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>le<span class=\"_ _324\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>inta<span class=\"_ _1\"></span>ngibili <span class=\"_ _2d\"> </span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>leg<span class=\"_ _1\"></span>ate <span class=\"_ _2d\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>rapport<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>Asset <span class=\"_ _2d\"> </span>under <span class=\"_ _2c\"> </span>Management  e<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>Asset <span class=\"_ _2d\"> </span>under<span class=\"_ _324\"> </span>Administration. I Core Deposits I <span class=\"_ _3\"></span>\u201ccore <span class=\"_ _3\"></span>deposits\u201d <span class=\"_ _3\"></span>rappresentano <span class=\"_ _1\"></span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _3\"></span>legata <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>relazioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>clientela <span class=\"_ _1\"></span>(\u201ccustomer<span class=\"_ _324\"> </span>related <span class=\"_ _2\"></span>intangibl<span class=\"_ _1\"></span>e\u201d), <span class=\"_ _2\"></span>gener<span class=\"_ _1\"></span>almente <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _2\"></span>in aggregazioni <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>campo <span class=\"_ _2\"></span>ba<span class=\"_ _1\"></span>ncario. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ntangibile<span class=\"_ _324\"> </span>\u00e8 di fatt<span class=\"_ _1\"></span>o riconducibile <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>benefici futu<span class=\"_ _1\"></span><span class=\"ff5\">ri <span class=\"_ _1\"></span>di cui <span class=\"_ _1\"></span>l\u2019acquir<span class=\"_ _1\"></span>ente delle mas<span class=\"_ _1\"></span>se raccol<span class=\"_ _1\"></span>te potr\u00e0 <span class=\"_ _1\"></span>beneficiare <span class=\"_ _1\"></span>grazie<span class=\"_ _324\"> </span></span>al <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>tratta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>forma <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>raccolta <span class=\"_ _3\"></span>stabile <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenta <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>inferiori <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelli <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>mercato. <span class=\"_ _1\"></span>In<span class=\"_ _324\"> </span>sostanza  l\u2019acquirente <span class=\"_ _2c\"> </span>pu\u00f2  disporre  di <span class=\"_ _2c\"> </span>una  massa <span class=\"_ _2c\"> </span>di  raccolta  per <span class=\"_ _2c\"> </span>la  propria <span class=\"_ _2c\"> </span>a<span class=\"_ _1\"></span><span class=\"ff2\">tt<span class=\"_ _1\"></span>ivit\u00e0  creditizia  e<span class=\"_ _0\"></span>  per<span class=\"_ _324\"> </span></span>investimenti <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>cui <span class=\"_ _47\"> </span>tasso <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>remunerazione <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _40\"> </span>inferio<span class=\"_ _1\"></span>re <span class=\"_ _47\"> </span>ai <span class=\"_ _40\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>del <span class=\"_ _40\"> </span>mercat<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>interbancario. <span class=\"_ _47\"> </span>L\u2019attivit\u00e0<span class=\"_ _324\"> </span>immateriale <span class=\"_ _3\"></span>consiste <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lorizzazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>margine <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>denomin<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>\u201cdeposit<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>premium\u201d, <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span>rappresenta <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>asset <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span><span class=\"ff5\">valore <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>correlato <span class=\"_ _3b\"> </span>all\u2019evoluzione <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>tassi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"></span>dinamica <span class=\"_ _29\"></span>delle<span class=\"_ _324\"> </span></span>masse raccolte. Tale attivit\u00e0 <span class=\"_ _1\"></span>intangibile \u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>rilevata nel <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>sempre nell\u2019ambito <span class=\"_ _1\"></span>dell\u2019acquisizione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>ramo d\u2019azienda<span class=\"_ _324\"> </span>acquisito dal Gruppo BPER<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Analogamente <span class=\"_ _3d\"> </span>agli <span class=\"_ _3d\"> </span>Au<span class=\"_ _1\"></span>A <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>AuM, <span class=\"_ _3d\"> </span>la <span class=\"_ _40\"> </span>verifica <span class=\"_ _3d\"> </span>sulla <span class=\"_ _3d\"> </span>tenuta <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>valore <span class=\"_ _40\"> </span>dei <span class=\"_ _3d\"> </span>core <span class=\"_ _3d\"> </span>deposits<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>avvenuta<span class=\"_ _324\"> </span>considerando <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>masse <span class=\"_ _2\"></span>complessive <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>legal <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio.<span class=\"_ _324\"> </span>Anche in questo <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sono stati<span class=\"_ _1\"></span> individuati <span class=\"_ _1\"></span>indicatori di <span class=\"_ _1\"></span>impairment per <span class=\"_ _1\"></span>le attivi<span class=\"_ _1\"></span>t\u00e0 intangibili <span class=\"_ _1\"></span>iscritte in<span class=\"_ _324\"> </span>bilancio e legate ai<span class=\"ff7\"> </span>core deposit<span class=\"_ _1\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-724": {
   "value": "Sezione <span class=\"_ _10c\"> </span>10   -<span class=\"ls125\">   </span><span class=\"fsc\">Attivit\u00e0<span class=\"_ _1\"></span> immateriali<span class=\"_ _1\"></span>   -   voc<span class=\"_ _1\"></span>e 100 </span>10.1 Attivit\u00e0 immat<span class=\"_ _0\"></span>eriali: comp<span class=\"_ _2\"></span>os<span class=\"_ _1\"></span>izione per tip<span class=\"_ _0\"></span>ologia di atti<span class=\"_ _0\"></span>vit\u00e0<span class=\"ff7 fsb\"> </span><table class=\"s wbc2 ha94\" id=\"_8e23bce8-7fe3-4559-ad53-ac89f0351496\"><tr><td></td><td></td><td class=\"c x4a1 y34c4 wf8 h5cd\"><div class=\"t m0 x4f h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4a2 y34c4 wf8 h5cd\"><div class=\"t m0 x4f h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34c5 w474 h617\"><div class=\"t m0 x67 h2f y21f5 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a3 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a4 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a5 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x4a6 y34c6 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x4a7 y34c7 wbc4 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">definita</div></td><td class=\"c x4a8 y34c7 wbc5 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indefinita</div></td><td class=\"c x4a9 y34c7 wbc4 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">definita</div></td><td class=\"c x4aa y34c7 wbc5 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indefinita<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y34c8 w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.1 Avviamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34c8 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34c8 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34c9 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.1.1 di pertinen<span class=\"_ _0\"></span>za del grup<span class=\"_ _0\"></span>po<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34c9 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34c9 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ca w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.1.2 di pertinen<span class=\"_ _0\"></span>za di terzi<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ab y34ca w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ac y34ca w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cb w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2 Altre atti<span class=\"_ _0\"></span>vit\u00e0 immateriali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cb w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cb w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cb w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cb w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cc w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: software<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cc w33e h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.369<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cc w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cc w33e h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cc w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cd w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2.1 Attivit\u00e0 valuta<span class=\"_ _0\"></span>te al co<span class=\"_ _0\"></span>sto:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cd w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cd w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cd w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cd w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34ce w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali gener<span class=\"_ _0\"></span>ate intername<span class=\"_ _0\"></span>nte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34ce w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34ce w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34ce w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34ce w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34cf w474 h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34cf w33e h5b3\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34cf w476 h5b3\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34cf w33e h5b3\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34cf w475 h5b3\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d0 w474 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A.2.2 Attivit\u00e0 valuta<span class=\"_ _0\"></span>te al fair<span class=\"_ _0\"></span> value:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d0 w33e h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d0 w476 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d0 w33e h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d0 w475 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d1 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali gener<span class=\"_ _0\"></span>ate intername<span class=\"_ _0\"></span>nte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d1 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d1 w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d1 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d1 w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d2 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls123 ws0\">b) <span class=\"ls0\">Altre at<span class=\"_ _0\"></span>tivit\u00e0</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x4a1 y34d2 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d2 w476 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d2 w33e h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d2 w475 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34d3 w474 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a1 y34d3 w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ab y34d3 w476 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4a2 y34d3 w33e h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">26.297<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y34d3 w475 h550\"><div class=\"t m0 x46 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le attivit\u00e0 immateriali del Gruppo<span class=\"_ _1\"></span> sono valutate al costo<span class=\"_ _1\"></span>.  La voce include <span class=\"_ _0\"></span>il saldo delle attivit\u00e0 intangibili identificate con riferimento <span class=\"_ _0\"></span>alle cd. client realationship ad esito <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>processo <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Purchase <span class=\"_ _3f\"> </span>Pr<span class=\"_ _1\"></span>ice <span class=\"_ _3f\"> </span>Allocation <span class=\"_ _3f\"> </span>(P<span class=\"_ _1\"></span>PA) <span class=\"_ _3f\"> </span>connesso <span class=\"_ _2d\"> </span>all\u2019acquisizione <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3f\"> </span>ramo <span class=\"_ _3f\"> </span>spo<span class=\"_ _1\"></span>rtelli <span class=\"_ _2c\"> </span><span class=\"ff2\">dal </span>Gruppo <span class=\"_ _1\"></span>BPER <span class=\"_ _1\"></span>avvenuta <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>precedente <span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dette <span class=\"_ _1\"></span>risulta <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a 1<span class=\"_ _1\"></span>8.<span class=\"lsb\">559</span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro, <span class=\"_ _1\"></span>ex 19.911 migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"ls29\">. </span> La vita utile \u00e8 stata s<span class=\"_ _1\"></span>timata in funzione dell\u2019orizzonte temporale compreso tra<span class=\"_ _1\"></span> 14 e 16 anni.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Gli  avvi<span class=\"_ _1\"></span>amenti  iscritt<span class=\"_ _1\"></span>i  a  bilancio<span class=\"_ _1\"></span>,  in <span class=\"_ _3d\"> </span>quanto  a <span class=\"_ _3d\"> </span>vita  utile <span class=\"_ _3d\"> </span>indefinita,  non <span class=\"_ _3d\"> </span>sono <span class=\"_ _3d\"> </span>oggetto  di <span class=\"_ _40\"> </span>sis<span class=\"_ _1\"></span>tematico ammortamento ma sottoposti ad impairment <span class=\"_ _0\"></span>test almeno <span class=\"_ _0\"></span>una volta all\u2019anno ed <span class=\"_ _0\"></span>in particolare ai fini <span class=\"_ _0\"></span>della redazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>bilancio o <span class=\"_ _2\"></span>comunque tutte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>volte <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>manifestano <span class=\"_ _0\"></span>circostanze <span class=\"_ _2\"></span>che facciano <span class=\"_ _2\"></span>prevedere una riduzione di valore. Si veda <span class=\"ff5\">il successivo paragrafo \u201c<span class=\"_ _1\"></span></span>Informaz<span class=\"_ _1\"></span>ioni sulle attivit\u00e0 intangibili e <span class=\"ff5\">sull<span class=\"_ _1\"></span>\u2019avviamento\u201d.</span> Le <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _29\"></span>immateriali <span class=\"_ _3\"></span>basate <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>tecnologia<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _29\"></span>ammortizzate <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>modo <span class=\"_ _3\"></span>lineare <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ragione <span class=\"_ _3\"></span>della loro <span class=\"_ _2d\"> </span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _2d\"> </span>utile, <span class=\"_ _2d\"> </span>che <span class=\"_ _2c\"> </span>per <span class=\"_ _2d\"> </span>le <span class=\"_ _2c\"> </span>indennit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>abbandono <span class=\"_ _2c\"> </span>locali <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stimata <span class=\"_ _2c\"> </span>pari <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>durata <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>contratto <span class=\"_ _2c\"> </span>di locazione, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il s<span class=\"_ _1\"></span>oftware <span class=\"_ _1\"></span>connesso <span class=\"_ _3\"></span>alle ma<span class=\"_ _1\"></span>cchine <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 4 <span class=\"_ _3\"></span>anni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>soft<span class=\"_ _1\"></span>ware <span class=\"_ _1\"></span>applicativo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>4<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>5 anni in ragione della vita utile ulteri<span class=\"_ _1\"></span>ormente specificata all\u2019interno <span class=\"_ _1\"></span>della classe di attivit\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>10.2 Attivit\u00e0 immat<span class=\"_ _0\"></span>eriali: variazi<span class=\"_ _0\"></span>oni annue<span class=\"ff2\"> </span><table class=\"s wbc6 ha95\" id=\"_f88a667d-fd4d-4068-8462-8acdbfa8a86f\"><tr><td></td><td class=\"c x4ad y34d4 w47b h61a\"><div class=\"t m0 x67 h2f y10d ff3 fse fc0 sc0 ls0 ws0\">Avviamento<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x4ae y34d5 wbc7 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0 im<span class=\"_ _0\"></span>materiali:<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4af y34d5 wbc8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x4b0 y34d4 w47c h61a\"><div class=\"t m0 x67 h2f y10d ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4b1 y34d6 wbc9 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">generate internam<span class=\"_ _0\"></span>ente<span class=\"_ _324\"> </span></div></td><td class=\"c x4b2 y34d6 wbca ha90\" colspan=\"2\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">immateriali: altre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x2bd y34d7 w478 h570\"><div class=\"t m0 x2e h2f yf55 ff3 fse fc0 sc0 ls11e ws0\">DEF<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4b3 y34d7 w479 h570\"><div class=\"t m0 x138 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">INDEF<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y34d7 w179 h570\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls11e ws0\">DEF<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x2c1 y34d7 w31b h570\"><div class=\"t m0 x131 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">INDEF<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y34d8 w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34d8 w47b h550\"><div class=\"t m0 x35 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">35.963 <span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x3f1 y34d8 w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">50.718 <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34d8 w47c h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">86.681 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34d9 w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Riduzioni d<span class=\"_ _0\"></span>i valore totali<span class=\"_ _0\"></span> nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34d9 w47b h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">20.641  </div></td><td></td><td></td><td class=\"c x3f1 y34d9 w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">24.421  </div></td><td class=\"c x4b0 y34d9 w47c h550\"><div class=\"t m0 x67 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">45.062  </div></td></tr><tr><td class=\"c x27f y34da w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.2 Esistenze <span class=\"_ _0\"></span>iniziali nette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34da w47b h550\"><div class=\"t m0 x35 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">15.322 <span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x3f1 y34da w179 h550\" colspan=\"2\"><div class=\"t m0 xee h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">26.297 <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34da w47c h550\"><div class=\"t m0 x67 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">41.619 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34db w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34db w47b h550\"><div class=\"t m0 x75 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34db w478 h550\"><div class=\"t m0 x138 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34db w479 h550\"><div class=\"t m0 x34 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34db w179 h550\"><div class=\"t m0 x46 h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">977</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td><td class=\"c x2c1 y34db w31b h550\"><div class=\"t m0 xa8 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34db w47c h550\"><div class=\"t m0 x4b h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">977</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td></tr><tr><td class=\"c x27f y34dc w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">B.1 Acquisti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34dc w47b h550\"><div class=\"t m0 x75 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34dc w478 h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34dc w479 h550\"><div class=\"t m0 x34 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34dc w179 h550\"><div class=\"t m0 x46 h3b yf4 ff2 fse fc0 sc0 ls3f ws0\">4.691<span class=\"ls0\">  </span></div></td><td class=\"c x2c1 y34dc w31b h550\"><div class=\"t m0 xa8 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4b0 y34dc w47c h550\"><div class=\"t m0 x26 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">4.691  </div></td></tr><tr><td class=\"c x37b y34dd wbcb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.2 Incrementi<span class=\"_ _0\"></span> di attivit\u00e0 im<span class=\"_ _0\"></span>materiali<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34de w47b h27e\"><div class=\"t m0 x22 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34de w478 h27e\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34de w479 h27e\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34de w179 h27e\"><div class=\"t m0 x2f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34de w31b h27e\"><div class=\"t m0 x2a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34de w47c h27e\"><div class=\"t m0 x35 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34df wbcc ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">interne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34e0 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 Riprese di v<span class=\"_ _0\"></span>alore <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e0 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e0 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e0 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e0 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e0 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e0 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e1 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 Variazioni<span class=\"_ _0\"></span> positive di fair va<span class=\"_ _0\"></span>lue <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e1 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e1 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e1 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e1 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e1 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e1 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e2 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e2 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e2 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e2 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e2 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e2 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e2 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e3 w47a h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e3 w47b h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34e3 w478 h5b3\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e3 w479 h5b3\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e3 w179 h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e3 w31b h5b3\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e3 w47c h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e4 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 Differenze<span class=\"_ _0\"></span> di cambio pos<span class=\"_ _0\"></span>itive <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e4 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e4 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e4 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e4 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34e4 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e4 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34e5 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.6 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e5 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e5 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e5 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e5 w179 h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td><td class=\"c x2c1 y34e5 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34e5 w47c h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37b y34e6 wbcd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34e7 w47b h5a2\"><div class=\"t m0 x75 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34e7 w478 h5a2\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34e7 w479 h5a2\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34e7 w179 h5a2\"><div class=\"t m0 x20 h3b ydf3 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b0 y34e7 w47c h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls3f ws0\">286<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x37b y34e8 wbce ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aziendale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34e9 w47a h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34e9 w47b h550\"><div class=\"t m0 x75 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34e9 w478 h550\"><div class=\"t m0 x138 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34e9 w479 h550\"><div class=\"t m0 x34 h3b yf4 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34e9 w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">580</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td><td class=\"c x4b0 y34e9 w47c h550\"><div class=\"t m0 x4b h3b yf4 ff3 fse fc0 sc0 ls4b ws0\">4.<span class=\"ls0\">580</span><span class=\"ls0\"> <span class=\"ff2\"> </span></span></div></td></tr><tr><td class=\"c x27f y34ea w47a h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">C.1 Vendite <span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ea w47b h550\"><div class=\"t m0 x75 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ea w478 h550\"><div class=\"t m0 x2c h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ea w479 h550\"><div class=\"t m0 x34 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ea w179 h550\"><div class=\"t m0 x2f h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34ea w31b h550\"><div class=\"t m0 x2a h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34ea w47c h550\"><div class=\"t m0 x35 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34eb wbcd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34ec w47b h27e\"><div class=\"t m0 x75 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ec w478 h27e\"><div class=\"t m0 x2c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ec w479 h27e\"><div class=\"t m0 x34 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ec w179 h27e\"><div class=\"t m0 x2f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34ec w31b h27e\"><div class=\"t m0 x2a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34ec w47c h27e\"><div class=\"t m0 x35 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x2c8 y34ed wbce ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">aziendale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34ee w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Rettifiche<span class=\"_ _0\"></span> di valore <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ee w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34ee w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ee w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ee w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td><td class=\"c x4b0 y34ee w47c h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x27f y34ef w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Ammortame<span class=\"_ _0\"></span>nti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34ef w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34ef w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34ef w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34ef w179 h550\" colspan=\"2\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td><td class=\"c x4b0 y34ef w47c h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls3f ws0\">4.580<span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x27f y34f0 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Svalutazioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f0 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f0 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f0 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f0 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f0 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f0 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f1 w47a h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">+ patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f1 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f1 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f1 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f1 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f1 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f1 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f2 w47a h550\"><div class=\"t m0 x47 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">+ conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f2 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f2 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f2 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f2 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f2 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f2 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f3 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 Variazioni n<span class=\"_ _0\"></span>egative di fair<span class=\"_ _0\"></span> value:  <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f3 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f3 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f3 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f3 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f3 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f3 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f4 w47a h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a patrimonio n<span class=\"_ _0\"></span>etto <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f4 w47b h550\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f4 w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f4 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f4 w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f4 w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f4 w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34f5 w47a h5b3\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- a conto econ<span class=\"_ _0\"></span>omico <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f5 w47b h5b3\"><div class=\"t m0 x22 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x2bd y34f5 w478 h5b3\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f5 w479 h5b3\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f5 w179 h5b3\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f5 w31b h5b3\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f5 w47c h5b3\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34f6 wbcf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.4 Trasferim<span class=\"_ _0\"></span>enti alle attivit\u00e0 <span class=\"_ _0\"></span>non<span class=\"_ _324\"> </span></div></td><td class=\"c x4ad y34f7 w47b h5f8\"><div class=\"t m0 x75 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34f7 w478 h5f8\"><div class=\"t m0 x2c h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34f7 w479 h5f8\"><div class=\"t m0 x34 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34f7 w179 h5f8\"><div class=\"t m0 x2f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34f7 w31b h5f8\"><div class=\"t m0 x2a h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34f7 w47c h5f8\"><div class=\"t m0 x35 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y34f8 wbd0 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">correnti in via d<span class=\"_ _0\"></span>i dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y34f9 w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 Differenze<span class=\"_ _0\"></span> di cambio neg<span class=\"_ _0\"></span>ative <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34f9 w47b h550\"><div class=\"t m0 x75 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34f9 w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34f9 w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34f9 w179 h550\"><div class=\"t m0 xa0 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34f9 w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34f9 w47c h550\"><div class=\"t m0 x2d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fa w47a h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fa w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34fa w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fa w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fa w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34fa w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fa w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y34fb w47a h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> nette <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fb w47b h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">15.322<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34fb w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34fb w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34fb w179 h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">26.694 <span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34fb w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34fb w47c h550\"><div class=\"t m0 x67 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">42.016 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fc w47a h550\"><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">D.1 Rettifich<span class=\"_ _0\"></span>e di valori totali n<span class=\"_ _0\"></span>ette<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fc w47b h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">20.641 </div></td><td class=\"c x2bd y34fc w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fc w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fc w179 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">34.252  </div></td><td class=\"c x2c1 y34fc w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fc w47c h550\"><div class=\"t m0 x67 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">54.893  </div></td></tr><tr><td class=\"c x27f y34fd w47a h550\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">E. Rimanenze finali<span class=\"_ _0\"></span> lorde <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fd w47b h550\"><div class=\"t m0 x35 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">35.963<span class=\"ff2\"> </span></div></td><td class=\"c x2bd y34fd w478 h550\"><div class=\"t m0 x138 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b3 y34fd w479 h550\"><div class=\"t m0 x34 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x3f1 y34fd w179 h550\"><div class=\"t m0 xee h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">60.946 <span class=\"ff2\"> </span></div></td><td class=\"c x2c1 y34fd w31b h550\"><div class=\"t m0 x151 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x4b0 y34fd w47c h550\"><div class=\"t m0 x67 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">96.909 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y34fe w47a h550\"><div class=\"t m0 x67 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">F. Valutazione<span class=\"_ _0\"></span> al costo <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ad y34fe w47b h550\"><div class=\"t m0 x75 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2bd y34fe w478 h550\"><div class=\"t m0 x2c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b3 y34fe w479 h550\"><div class=\"t m0 x34 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f1 y34fe w179 h550\"><div class=\"t m0 x2f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y34fe w31b h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4b0 y34fe w47c h550\"><div class=\"t m0 x35 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>Legenda DEF: a durata definita<span class=\"_ _1\"></span> INDEF: a durata<span class=\"_ _1\"></span> indefinita La <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3f\"> </span>\u201cB<span class=\"ff2\">.1 <span class=\"_ _2c\"> </span>Acquisti <span class=\"_ _3f\"> </span></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span></span>d<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>cui: <span class=\"_ _3f\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>aggre<span class=\"_ _1\"></span>gazione <span class=\"_ _3f\"> </span>az<span class=\"_ _1\"></span>iendale\u201d <span class=\"_ _3f\"> </span>a<span class=\"_ _1\"></span>ccoglie <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>saldo <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span>vit\u00e0 immateriali <span class=\"_ _8d\"> </span>(costituite <span class=\"_ _8d\"> </span>principalmente <span class=\"_ _8d\"> </span>da <span class=\"_ _47\"> </span>soft<span class=\"_ _1\"></span>ware) <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>S.p.A, <span class=\"_ _8d\"> </span>acquisite <span class=\"_ _8d\"> </span>nel <span class=\"_ _47\"> </span>cors<span class=\"_ _1\"></span>o dell\u2019esercizio <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>tramite <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>operazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>aggregazione <span class=\"_ _29\"></span>aziendale, <span class=\"_ _29\"></span>iscritte <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>consolidato <span class=\"_ _29\"></span>in applicazione del Principio contabile internaz<span class=\"_ _1\"></span>ionale IFRS 3.<span class=\"_ _1\"></span> 10.3 Altre informa<span class=\"_ _0\"></span>zioni Si segnala che a fine eserciz<span class=\"_ _1\"></span>io non sono presenti impegni per l\u2019acquisto<span class=\"_ _1\"></span> di attivit\u00e0 immateriali. <span class=\"_ _3\"></span><span class=\"ff2\"> </span>10.3.1 <span class=\"ff4\">Informazioni sulle attivit\u00e0 intangibili e<span class=\"_ _1\"></span> sull\u2019avviamento <span class=\"_ _1\"></span></span> L\u2019applicazione <span class=\"_ _8e\"> </span>del <span class=\"_ _8d\"> </span>principio <span class=\"_ _8d\"> </span>contabile <span class=\"_ _8e\"> </span>IFRS <span class=\"_ _8d\"> </span>3 <span class=\"_ _8e\"> </span><span class=\"ff2\">Aggregazioni <span class=\"_ _8e\"> </span>aziendali <span class=\"_ _8d\"> </span>nella <span class=\"_ _8e\"> </span>contabilizzazione <span class=\"_ _8d\"> </span>delle </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>comportare <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>nuove <span class=\"_ _3f\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>immateriali <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di avviamenti. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio, <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>realizz<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>negli <span class=\"_ _0\"></span>anni <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>comport<span class=\"_ _1\"></span>ato la rilevazione di import<span class=\"_ _1\"></span>i a titolo di avviamento e, pi\u00f9 recent<span class=\"_ _1\"></span>emente, a titolo di attivi<span class=\"_ _1\"></span>t\u00e0 immateriali.<span class=\"_ _1\"></span> Nel <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ospetto <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>segue <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>sintetizzati <span class=\"_ _2c\"> </span>i <span class=\"_ _3f\"> </span>valo<span class=\"_ _1\"></span>ri <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>intangibili <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dell\u2019avviamento <span class=\"_ _2d\"> </span>iscritti <span class=\"_ _2d\"> </span>nel bilancio <span class=\"_ _1\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>dinamica nel <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>dell\u2019esercizio, <span class=\"_ _1\"></span>suddiv<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Cash <span class=\"_ _3\"></span>Generating Uni<span class=\"_ _1\"></span>t (CGU), che rappresentano le aggregazioni<span class=\"_ _1\"></span> di attivit\u00e0 al cui li<span class=\"_ _1\"></span>vello devono essere effettuati gli impairment test <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>intangibili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>recuperabile. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>le CGU coincidono con le singole legal <span class=\"_ _1\"></span>entity.<span class=\"_ _1\"></span> (Euro/000) <table class=\"s wbd1 ha96\" id=\"_02df75a1-ddb6-4d83-a4ce-42d42bbaa93a\"><tr><td class=\"c x4b5 y34ff w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">CGU / legal entity </div></td><td class=\"c x4b6 y34ff w480 h567\"><div class=\"t m0 x30 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Bilancio 2023 </div></td><td class=\"c x4b7 y34ff w39d h567\"><div class=\"t m0 x71 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Ammortamento </div></td><td class=\"c x4b8 y34ff w3a0 h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Rettifica di valore </div></td><td class=\"c x4b9 y34ff w35b h567\"><div class=\"t m0 x30 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Bilancio 2024 </div></td></tr><tr><td class=\"c x4b5 y3500 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Banco di Desio e della Brianza </div></td><td class=\"c x4b6 y3500 w480 h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">29.707 </div></td><td class=\"c x4b7 y3500 w39d h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3500 w35b h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">28.355 </div></td></tr><tr><td class=\"c x4b5 y3501 w47f h61c\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Avviamento  </div></td><td class=\"c x4b6 y3501 w480 h61c\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">9.796 </div></td><td></td><td></td><td class=\"c x4b9 y3501 w35b h61c\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">9.796 </div></td></tr><tr><td class=\"c x4b5 y3502 w47f h61d\"><div class=\"t m0 x3a h11f y4ff ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile AuA </div></td><td class=\"c x4b6 y3502 w480 h61d\"><div class=\"t m0 xbe h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">233<span class=\"ls0\"> </span></div></td><td class=\"c x4b7 y3502 w39d h61d\"><div class=\"t m0 xa8 h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">18<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3502 w35b h61d\"><div class=\"t m0 xbe h11f y4ff ff6 fs3 fc0 sc0 ls5 ws0\">215<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4b5 y3503 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile AuM </div></td><td class=\"c x4b6 y3503 w480 h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">6.157 </div></td><td class=\"c x4b7 y3503 w39d h567\"><div class=\"t m0 xbe h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">437<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3503 w35b h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">5.720 </div></td></tr><tr><td class=\"c x4b5 y3504 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Intangibile Core Deposits </div></td><td class=\"c x4b6 y3504 w480 h567\"><div class=\"t m0 x2d h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">13.521 </div></td><td class=\"c x4b7 y3504 w39d h567\"><div class=\"t m0 xbe h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">897<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3504 w35b h567\"><div class=\"t m0 x2d h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">12.624 </div></td></tr><tr><td class=\"c x4b5 y3505 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Fides </div></td><td class=\"c x4b6 y3505 w480 h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">5.526 </div></td><td></td><td></td><td class=\"c x4b9 y3505 w35b h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">5.526 </div></td></tr><tr><td class=\"c x4b5 y3506 w47f h567\"><div class=\"t m0 x3a h11f y1e33 ff6 fs3 fc0 sc0 ls0 ws0\">Avviamento  </div></td><td class=\"c x4b6 y3506 w480 h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\">526</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x4b9 y3506 w35b h567\"><div class=\"t m0 x47 h11f y1e33 ff6 fs3 fc0 sc0 ls5 ws0\">5.<span class=\"ls0\">526</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4b5 y3507 w47f h567\"><div class=\"t m0 x19 h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">Totale Gruppo Banco Desio </div></td><td class=\"c x4b6 y3507 w480 h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">35.233 </div></td><td class=\"c x4b7 y3507 w39d h567\"><div class=\"t m0 x47 h7 y1e33 ff2 fs3 fc0 sc0 ls5 ws0\">1.<span class=\"ls0\">352</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4b9 y3507 w35b h567\"><div class=\"t m0 x2d h7 y1e33 ff2 fs3 fc0 sc0 ls0 ws0\">33.881 </div></td></tr></table>Le attivit\u00e0 <span class=\"_ _0\"></span>intangibili a <span class=\"_ _2\"></span>vita<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>rilevate fanno <span class=\"_ _2\"></span>riferi<span class=\"_ _1\"></span>mento ai <span class=\"_ _0\"></span>rapporti con <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> clientela <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si riferiscono <span class=\"_ _0\"></span>alla valorizzazione  della  raccolta  amminis<span class=\"_ _1\"></span>trata  (Asset  Under  Administratio<span class=\"_ _1\"></span>n,  AuA)  e  gestita  (Asset  Under Management, <span class=\"_ _2d\"> </span>AuM) <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dei <span class=\"_ _2c\"> </span>Core <span class=\"_ _2d\"> </span>Deposit<span class=\"_ _1\"></span>s. <span class=\"_ _2c\"> </span>A <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>immateriali <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>vita <span class=\"_ _2d\"> </span>utile <span class=\"_ _2c\"> </span>definita, <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>\u00e8 provveduto <span class=\"_ _2d\"> </span>ad <span class=\"_ _2d\"> </span>imputare <span class=\"_ _2c\"> </span>a <span class=\"_ _2d\"> </span>conto <span class=\"_ _2d\"> </span>economico <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ammortamento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>competenza <span class=\"_ _2d\"> </span>dell\u2019anno (incluso <span class=\"_ _3f\"> </span>nella <span class=\"_ _3f\"> </span>voce <span class=\"_ _3f\"> </span>\u201c22<span class=\"_ _1\"></span>0. <span class=\"_ _3f\"> </span>Rettifiche/riprese <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _3f\"> </span>nette <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>immaterial<span class=\"_ _1\"></span>i\u201d) <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>ammontar<span class=\"_ _3\"></span><span class=\"ff2 ls19\">e </span>complessivo pari <span class=\"_ _1\"></span>a <span class=\"lsb\">1.352</span> migliaia <span class=\"ff5\">di euro al lordo dell\u2019effetto<span class=\"_ _1\"></span> fiscale. </span> In <span class=\"_ _3\"></span>base <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>principio <span class=\"_ _29\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _29\"></span>Riduzione <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _29\"></span>devono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ottoposte <span class=\"_ _3\"></span>annualmente <span class=\"_ _3\"></span>ad impairment test <span class=\"_ _2\"></span>per verificare la <span class=\"_ _0\"></span>recuperabilit\u00e0 del <span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alore sia <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>a vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>indefinita si<span class=\"_ _0\"></span>a l\u2019avviamento. <span class=\"_ _29\"></span>Inoltre, <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>immateriali <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>vita <span class=\"_ _29\"></span>utile <span class=\"_ _3b\"> </span>definita <span class=\"_ _29\"></span>l\u2019impairment <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>deve <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>svo<span class=\"_ _1\"></span>lto quando  sia  rilevata  la <span class=\"_ _2c\"> </span>pr<span class=\"_ _1\"></span>esenza  di  indicatori  di  perdita.  Il <span class=\"_ _2c\"> </span>valo<span class=\"_ _1\"></span>re  recuperabile  \u00e8 <span class=\"_ _2c\"> </span>rapprese<span class=\"_ _1\"></span>ntato  dal maggiore tra il Valore d\u2019Uso ed il Fair value, al<span class=\"_ _1\"></span> netto dei costi di vendita. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span><span class=\"ff5\">fini <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>eterminazione de<span class=\"_ _0\"></span>l Valore <span class=\"_ _2\"></span>d\u2019Uso degli <span class=\"_ _2\"></span>intangibili soggetti <span class=\"_ _2\"></span>ad impairment <span class=\"_ _2\"></span>test<span class=\"_ _1\"></span>, <span class=\"ff2\">lo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>dispone </span></span>che si debba fare riferimento ai fluss<span class=\"_ _1\"></span>i di cassa relativi all\u2019intangibile nelle sue condizio<span class=\"_ _1\"></span>ni correnti (alla data di <span class=\"_ _1\"></span>impa<span class=\"_ _1\"></span>irment <span class=\"_ _1\"></span>test<span class=\"_ _1\"></span>), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>enza <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>tinzione <span class=\"_ _3\"></span>tra <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _1\"></span>riferiti <span class=\"_ _3\"></span>all\u2019asset <span class=\"_ _1\"></span>originariamente <span class=\"_ _1\"></span>rilevato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>sede<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di applicazione <span class=\"_ _3b\"> </span>dell<span class=\"ff5\">\u2019IFRS <span class=\"_ _3b\"> </span>3 <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>quelli <span class=\"_ _3b\"></span>relativi <span class=\"_ _3b\"> </span>agli <span class=\"_ _3b\"></span>asset <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>essere <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>momento <span class=\"_ _3b\"> </span>dell\u2019impairment <span class=\"_ _3b\"></span>test; <span class=\"_ _3b\"> </span>questo <span class=\"_ _3b\"> </span>in </span>quanto <span class=\"_ _1\"></span>risult<span class=\"_ _1\"></span>erebbe <span class=\"_ _1\"></span>difficile, <span class=\"_ _3\"></span>specie <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>peraz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>str<span class=\"_ _3\"></span><span class=\"ff5\">aordinarie <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>business<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fiche <span class=\"_ _1\"></span>dell\u2019ass<span class=\"_ _1\"></span>et </span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>signifi<span class=\"_ _1\"></span>cativi <span class=\"_ _2\"></span>turnover <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>masse, de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>clie<span class=\"_ _1\"></span>nti, <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>contratti, <span class=\"_ _0\"></span>ecc., <span class=\"_ _2\"></span>distinguere <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>riferiti <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>asset originario dagli altri.  Tale concetto \u00e8 <span class=\"_ _0\"></span>replicabile anche per la <span class=\"_ _0\"></span>determinaz<span class=\"_ _1\"></span>ione, ai fini <span class=\"_ _0\"></span>dell\u2019impairment test degli avviamenti, de<span class=\"_ _0\"></span>l Valore d\u2019Uso <span class=\"_ _1\"></span>delle CGU,<span class=\"_ _1\"></span> i <span class=\"_ _3\"></span>cui flussi di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>devono <span class=\"_ _1\"></span>essere consid<span class=\"_ _1\"></span>erati con <span class=\"_ _1\"></span>rife<span class=\"_ _1\"></span>rimento a <span class=\"_ _1\"></span>tutte <span class=\"_ _1\"></span>le attivit\u00e0 <span class=\"_ _1\"></span>e passivit\u00e0 <span class=\"_ _1\"></span>comprese <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>non sol<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>quali <span class=\"_ _3\"></span>\u00e8 stato <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n avviamento in sede di applicazio<span class=\"_ _1\"></span>ne dell\u2019IFRS 3. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span>sensi dello <span class=\"_ _2\"></span>IAS 36 <span class=\"_ _0\"></span>il valore <span class=\"_ _0\"></span>recuperabile \u00e8 <span class=\"_ _2\"></span>rapprese<span class=\"_ _1\"></span>ntato dal <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>tra il <span class=\"_ _0\"></span>Valore <span class=\"_ _0\"></span>d\u2019Uso ed <span class=\"_ _2\"></span>il Fair V<span class=\"_ _0\"></span>alue, al ne<span class=\"_ _0\"></span>tto dei <span class=\"_ _0\"></span>costi di <span class=\"_ _0\"></span>vendita. Anche <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>n riferimento <span class=\"_ _0\"></span>agli impairment <span class=\"_ _2\"></span>test<span class=\"_ _1\"></span> alla data di <span class=\"_ _0\"></span>riferimento, come <span class=\"_ _0\"></span>gi\u00e0 avvenuto <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>precedenti <span class=\"_ _0\"></span>esercizi, <span class=\"_ _2\"></span>ai fini<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>determinazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>recuperabile <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>fatto <span class=\"_ _0\"></span>riferimento al <span class=\"_ _29\"></span>Valore <span class=\"_ _29\"></span>d\u2019Uso <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>rappresenta <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>valore <span class=\"_ _29\"></span>attuale <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"></span>finanziari <span class=\"_ _29\"></span>netti <span class=\"_ _29\"></span>fut<span class=\"_ _1\"></span>uri <span class=\"_ _29\"></span>ricavabil<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3b\"></span>(o business) oggetto di valutazio<span class=\"_ _1\"></span>ne.  10<span class=\"ls0\">.3.1.1 Il test di <span class=\"ff12\">impairment</span> <span class=\"ff4\">de<span class=\"_ _1\"></span>ll\u2019avviamento<span class=\"_ _1\"></span></span> </span>Secondo <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>disposizioni dello <span class=\"_ _2\"></span>IAS <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>indicazioni richiamate <span class=\"_ _2\"></span>dal documento <span class=\"_ _2\"></span>congiunto<span class=\"_ _1\"></span> Banca  d\u2019Itali<span class=\"_ _1\"></span>a/Consob/Isvap <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>marzo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>2010, <span class=\"_ _3d\"> </span>si  ripo<span class=\"_ _1\"></span>rta <span class=\"_ _3d\"> </span>di  s<span class=\"_ _1\"></span>eguito <span class=\"_ _3d\"> </span>l\u2019informativa <span class=\"_ _3d\"> </span>relativa <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>test <span class=\"_ _3d\"> </span>di impairment effettuato sulle Cash Generating Unit <span class=\"_ _1\"></span>(CGU<span class=\"_ _1\"></span>). Il <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment <span class=\"_ _2\"></span>\u00e8 finalizzato <span class=\"_ _2\"></span>a verificare <span class=\"_ _2\"></span>che il <span class=\"_ _2\"></span>valore contabile <span class=\"_ _2\"></span>(carrying <span class=\"_ _0\"></span>amount) <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>CGU <span class=\"_ _2\"></span>non<span class=\"_ _1\"></span> sia <span class=\"_ _3\"></span>superiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _3\"></span>(recover<span class=\"_ _1\"></span>able <span class=\"_ _3\"></span>amount), <span class=\"_ _3\"></span>inteso <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>maggiore <span class=\"_ _3\"></span>fra <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>valore ritraibile dall\u2019uso continuato (value in <span class=\"_ _1\"></span>use, o valore d\u2019<span class=\"_ _1\"></span>uso) e il possib<span class=\"_ _1\"></span>ile prezzo di cessione sul mercato (fair value al netto dei costi di vendita, o valo<span class=\"_ _1\"></span>re di scambio) della CGU stessa.<span class=\"_ _1\"></span> Come illustrato nel paragrafo \u201c<span class=\"_ _1\"></span>Rischi e incertezze nell\u2019<span class=\"_ _1\"></span>attuale contesto macroeconomico e geopolitico<span class=\"_ _1\"></span><span class=\"ls41\">\u201d </span>alla precedente \u201cSezione 5 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Altri as<span class=\"_ _1\"></span>petti\u201d contenuta nella \u201cA.1 Parte generale\u201d della \u201cParte A <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> Politiche </span>contabili\u201d della presente Nota Integrativa (cui si <span class=\"_ _1\"></span>fa rimando), per la predisposiz<span class=\"_ _1\"></span>ione del presente bilancio si \u00e8 provveduto all\u2019esecuzione dei te<span class=\"_ _1\"></span>st d\u2019impairment s<span class=\"_ _1\"></span>u avviamenti e partecipazio<span class=\"_ _1\"></span>ni tenuto conto dalle previsioni economico-fina<span class=\"_ _1\"></span>nziarie del budget 2025 a<span class=\"_ _1\"></span>pprovato dal Consigli<span class=\"_ _1\"></span>o di Amministrazio<span class=\"_ _1\"></span>ne di Banco Desio in data 19 dicembre 202<span class=\"_ _1\"></span>4, sviluppato in coerenza con il<span class=\"_ _1\"></span> Piano Industriale \u201cBeyond26\u201d (approvato dal Consiglio di Amministrazione di Banco Desio i<span class=\"_ _1\"></span>n data 24 novembre 2023), <span class=\"_ _1\"></span>e delle pi\u00f9 recenti previsioni disponibili circa lo s<span class=\"_ _1\"></span>cenario macroeconomico atteso<span class=\"_ _1\"></span> al 2029 per le entit\u00e0/CGU del Gruppo<span class=\"_ _1\"></span> Banco Desio<span class=\"_ _1\"></span>.<span class=\"ff7 fsb\"> </span>In <span class=\"_ _2\"></span>particolar<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>sensi de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>citato <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in applicaz<span class=\"_ _0\"></span>ione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Poli<span class=\"_ _1\"></span>cy <span class=\"_ _2\"></span>d\u2019impairment <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immaterial<span class=\"_ _1\"></span>i a  vita <span class=\"_ _3d\"> </span>utile  indefinita <span class=\"_ _3d\"> </span>(avvi<span class=\"_ _1\"></span>amenti)  e <span class=\"_ _3d\"> </span>delle  Part<span class=\"_ _1\"></span>ecipazioni, <span class=\"_ _3d\"> </span>il  va<span class=\"_ _1\"></span>lore  recuperabile <span class=\"_ _3d\"> </span>delle  CGU <span class=\"_ _3d\"> </span>\u00e8  s<span class=\"_ _1\"></span>tato determinato <span class=\"_ _0\"></span>facendo <span class=\"_ _0\"></span><span class=\"ff5\">riferimento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>d\u2019uso. <span class=\"_ _2\"></span>Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>valore d\u2019uso <span class=\"_ _2\"></span>lo IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>36 <span class=\"_ _0\"></span>prevede </span>la <span class=\"_ _1\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>utilizzare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>metodo <span class=\"_ _1\"></span>finanziario <span class=\"_ _1\"></span>conosciuto <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>dottr<span class=\"_ _1\"></span>ina <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>Discounted <span class=\"_ _1\"></span>Cash <span class=\"_ _1\"></span>Flow. <span class=\"_ _1\"></span>Tale modello individua il valore d\u2019uso di <span class=\"_ _0\"></span>una CGU o di un\u2019azienda <span class=\"ff2\">tramite la stima dei flussi di <span class=\"_ _0\"></span>cassa (operativi) </span>futuri <span class=\"_ _2\"></span>da e<span class=\"_ _0\"></span>ssa <span class=\"_ _2\"></span>generati, <span class=\"_ _0\"></span>attualizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>appropria<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so, <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _2\"></span>dell\u2019arco <span class=\"_ _0\"></span>temporale <span class=\"_ _2\"></span>esplicito in cui s\u2019ipotizza saranno conseguiti.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nella <span class=\"_ _3\"></span>pras<span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>operativa, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>caso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>azien<span class=\"_ _1\"></span>de <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>o <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>ricorre <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Free <span class=\"_ _29\"></span>Cash <span class=\"_ _29\"></span>Flow <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>Equit<span class=\"_ _1\"></span>y (FCFE),  noto  ne<span class=\"_ _0\"></span>l  mondo  anglosassone  come <span class=\"_ _2c\"> </span>Dividend  Discount  Model  (DDM)  nella <span class=\"_ _2c\"> </span>versio<span class=\"_ _1\"></span>ne  Excess<span class=\"_ _0\"></span> Capital. Tale metodologia<span class=\"_ _1\"></span> determina il valore di u<span class=\"_ _1\"></span>n\u2019azi<span class=\"ff2\">enda sull<span class=\"_ _1\"></span>a base dei flussi <span class=\"_ _1\"></span>di cassa futuri che sar\u00e0 in </span>grado di <span class=\"_ _2\"></span>distr<span class=\"_ _1\"></span>ibuire ai <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uoi azionisti, senza <span class=\"_ _2\"></span>intaccare gli <span class=\"_ _0\"></span>assets necessari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sostenere lo <span class=\"_ _0\"></span>sviluppo atteso <span class=\"_ _0\"></span>e nel rispetto <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>regolamentazioni <span class=\"_ _29\"></span>sul <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dall\u2019Autorit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Vigilanza, <span class=\"_ _3\"></span>sconta<span class=\"_ _3\"></span><span class=\"ff2\">ti <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>che </span>esprime <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>specifico ri<span class=\"_ _1\"></span>schio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>capi<span class=\"_ _1\"></span>tale. <span class=\"_ _1\"></span>Si <span class=\"_ _1\"></span>not<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eraltro <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>nonos<span class=\"_ _1\"></span>tante <span class=\"_ _1\"></span>l\u2019es<span class=\"_ _1\"></span>pressione <span class=\"_ _1\"></span>Dividend <span class=\"_ _3\"></span>Discount Model <span class=\"_ _29\"></span>richiami <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>parola <span class=\"_ _3\"></span>dividendo, <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3\"></span>considerati <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>modello <span class=\"_ _3\"></span>non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>dividendi <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si prevede <span class=\"_ _1\"></span>verranno <span class=\"_ _3\"></span>distribuiti <span class=\"_ _1\"></span>agli <span class=\"_ _3\"></span>azionisti, <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>flussi di <span class=\"_ _1\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui un <span class=\"_ _3\"></span>azionista po<span class=\"_ _1\"></span>tenzialmente <span class=\"_ _1\"></span>potrebbe beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Coerentemente con quanto fatto <span class=\"_ _0\"></span>per il bilancio <span class=\"_ _0\"></span>dell\u2019esercizio precede<span class=\"_ _0\"></span>nte, le CGU sono state <span class=\"_ _0\"></span>identificate con le singole <span class=\"ff6\">legal<span class=\"_ _1\"></span> entity</span> <span class=\"_ _1\"></span><span class=\"ff5\">tenuto conto del fatt<span class=\"_ _1\"></span>o che il Gruppo banc<span class=\"_ _1\"></span>ario prev<span class=\"_ _1\"></span>ede un\u2019attivit\u00e0 d\u2019indiriz<span class=\"_ _1\"></span>zo e </span>coordinamento strategico unitaria da <span class=\"_ _0\"></span>parte della Ca<span class=\"_ _0\"></span>pogruppo puntata al ragg<span class=\"_ _0\"></span>iungimento degli obiettivi di <span class=\"_ _29\"></span>sviluppo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>redditivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>livello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span><span class=\"ff6\">legal <span class=\"_ _29\"></span>entity</span> <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>che, <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>conseguenza, <span class=\"_ _29\"></span>vi <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>rilevazione autonoma dei <span class=\"_ _0\"></span>risultati (per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>sistemi di <span class=\"_ _0\"></span>reporting gestionale) <span class=\"_ _0\"></span>che vedono coincider<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la CGU <span class=\"_ _0\"></span>con la <span class=\"_ _3b\"> </span><span class=\"ff6\">legal <span class=\"_ _3b\"> </span>e<span class=\"_ _1\"></span>ntity</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">e, <span class=\"_ _3b\"> </span>pertanto, <span class=\"_ _3f\"> </span>tutta <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>reportistica <span class=\"_ _3f\"> </span>direzionale, <span class=\"_ _3b\"> </span>cos\u00ec <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>l\u2019attivit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span><span class=\"ff6\">budg<span class=\"_ _1\"></span>eting</span></span>, <span class=\"_ _3b\"> </span>an<span class=\"_ _1\"></span>alizza, monitora ed effettua stime patrimoniali e reddituali <span class=\"_ _1\"></span>secondo tale impostaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span> Si precisa, <span class=\"_ _2\"></span>inolt<span class=\"_ _1\"></span>re, che <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span>e metodologie, <span class=\"_ _0\"></span>gli assunti <span class=\"_ _0\"></span>e gli <span class=\"_ _2\"></span>esit<span class=\"_ _1\"></span>i della <span class=\"_ _2\"></span>proce<span class=\"_ _1\"></span>dura di <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>pairment test <span class=\"_ _0\"></span>delle attivit\u00e0 intangibili <span class=\"_ _d3\"> </span>e <span class=\"_ _d7\"> </span>dell\u2019avviamento, <span class=\"_ _d3\"> </span>definiti <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>management, <span class=\"_ _d7\"> </span>sono <span class=\"_ _d3\"> </span>s<span class=\"_ _1\"></span>tati <span class=\"_ _d3\"> </span>approvati <span class=\"_ _d7\"> </span>dal <span class=\"_ _d3\"> </span>Consiglio <span class=\"_ _d7\"> </span>di Amministrazione preliminarmente all\u2019appro<span class=\"_ _1\"></span>vazion<span class=\"_ _1\"></span><span class=\"ff2\">e del bilancio consoli<span class=\"_ _1\"></span>dato. </span>Il test <span class=\"_ _1\"></span>d\u2019impairment \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>quindi condotto <span class=\"_ _1\"></span>direttamente sull<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span><span class=\"ff6\">legal <span class=\"_ _1\"></span>entity<span class=\"ff2\"> <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>di Desio <span class=\"_ _1\"></span>e della <span class=\"_ _1\"></span>Brianza </span></span>S.p.A. e Fides S.p.A. sulla base dei criteri<span class=\"_ _1\"></span> e delle assunzioni di s<span class=\"_ _1\"></span>eguito illustrati. a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Criterio di sti<span class=\"_ _1\"></span>ma del valore recuperabile (Impairment)<span class=\"_ _1\"></span> </span></span>Per il <span class=\"_ _2\"></span>criteri<span class=\"_ _1\"></span>o di <span class=\"_ _2\"></span>stima del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>dell\u2019avviamento appartenente <span class=\"_ _0\"></span>alla <span class=\"ff6\">legal entity<span class=\"ff2\"> specifica </span></span>si fa riferimento al cosiddetto val<span class=\"_ _1\"></span>ore d\u2019uso (<span class=\"_ _1\"></span><span class=\"ff6\">equity value<span class=\"ff2\"> per le banche e gli intermediari fi<span class=\"_ _1\"></span>nanziari). </span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Viene considerato<span class=\"_ _1\"></span> l\u2019arco <span class=\"_ _1\"></span>temporale ri<span class=\"_ _1\"></span>conducibile <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Piano Industri<span class=\"_ _1\"></span>ale 2024<span class=\"_ _3\"></span><span class=\"ff2\">-</span>2026 \u201cBeyond 26\u201d, <span class=\"_ _1\"></span>nonch<span class=\"_ _1\"></span>\u00e9 l\u2019ulteriore <span class=\"_ _a7\"> </span>sviluppo <span class=\"_ _a7\"> </span>di <span class=\"_ _d3\"> </span>tale <span class=\"_ _a8\"> </span>piano, <span class=\"_ _a7\"> </span>curato <span class=\"_ _a7\"> </span>dal <span class=\"_ _d3\"> </span>Management<span class=\"ff2 fs0\"> <span class=\"_ _d7\"> </span><span class=\"fs4\">ed <span class=\"_ _a8\"> </span>app<span class=\"_ _1\"></span>rovato<span class=\"_ _1\"></span> <span class=\"_ _a7\"> </span>dal <span class=\"_ _a7\"> </span>Consiglio <span class=\"_ _a7\"> </span>di </span></span>Amministrazione in <span class=\"_ _2\"></span>data 8 febbraio <span class=\"_ _0\"></span>2024, con <span class=\"_ _2\"></span>proiezioni prudenti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>risultati futuri <span class=\"_ _0\"></span>fino <span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>icomprendere un <span class=\"_ _3f\"> </span>periodo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>previsione <span class=\"_ _2d\"> </span>esplicita <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>5 <span class=\"_ _2d\"> </span>anni, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>durre <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>distorsio<span class=\"_ _1\"></span>ni <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>collegabili <span class=\"_ _3f\"> </span>al<span class=\"_ _1\"></span>l\u2019utilizzo <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>solo orizzonte temporale <span class=\"_ _0\"></span>del Piano <span class=\"_ _0\"></span>Industriale, che <span class=\"_ _0\"></span>pu\u00f2 risultare <span class=\"_ _0\"></span>fortemente condizionato da <span class=\"_ _0\"></span>una situazione sistemica <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>permane <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>omplessa <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>incerte <span class=\"_ _3f\"> </span>previsioni <span class=\"_ _2d\"> </span>dello <span class=\"_ _3f\"> </span>scenario <span class=\"_ _3f\"> </span>macro <span class=\"_ _3f\"> </span>economico <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>di settore per <span class=\"_ _2\"></span>i riflessi della <span class=\"_ _0\"></span>crisi pandemica, o <span class=\"_ _2\"></span>comunq<span class=\"_ _1\"></span>ue ricollegabili a <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>straordinari rispetto ai <span class=\"_ _0\"></span>quali sia <span class=\"_ _2c\"> </span>opportuno  effettuare <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>normalizz<span class=\"_ _1\"></span>azione <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati  per <span class=\"_ _2d\"> </span>permettere  di <span class=\"_ _2d\"> </span>mettere <span class=\"_ _2c\"> </span>a  fuoco <span class=\"_ _2c\"> </span>pi\u00f9 correttamente le effettive po<span class=\"_ _1\"></span>tenzialit\u00e0 nel medio/lungo per<span class=\"_ _1\"></span><span class=\"ff5\">iodo dell\u2019entit\u00e0 o<span class=\"_ _1\"></span>ggetto del test.<span class=\"_ _1\"></span></span> Flussi finanziari Nella <span class=\"_ _2\"></span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>banche e <span class=\"_ _2\"></span>degli interme<span class=\"_ _0\"></span>diari <span class=\"_ _0\"></span>finanziari viene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>l\u2019approccio <span class=\"_ _0\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ffc\">equity <span class=\"_ _0\"></span>side\u201d<span class=\"ff2 ls1f\">, </span></span>nell\u2019ambito  della <span class=\"_ _3d\"> </span>metod<span class=\"_ _1\"></span>ologia  DD<span class=\"_ _1\"></span>M,  per <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>determinazio<span class=\"_ _1\"></span>ne  dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\">  </span>va<span class=\"_ _1\"></span>lue<span class=\"ff2\">  in <span class=\"_ _3d\"> </span>quanto, <span class=\"_ _3d\"> </span>stante </span></span>l\u2019attivit\u00e0 <span class=\"_ _10\"> </span>caratteris<span class=\"_ _1\"></span>tica <span class=\"_ _10\"> </span>d\u2019intermediazione <span class=\"_ _10\"> </span>dei <span class=\"_ _a8\"> </span>fondi <span class=\"_ _10\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _10\"> </span>ris<span class=\"_ _1\"></span>ulta <span class=\"_ _10\"> </span>particol<span class=\"_ _1\"></span>armente complesso <span class=\"_ _3\"></span>operare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>distinzione <span class=\"_ _1\"></span>fra <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>debiti <span class=\"_ _1\"></span>operativ<span class=\"_ _1\"></span>i; <span class=\"_ _3\"></span>inoltre nella <span class=\"_ _3\"></span>versione <span class=\"_ _3\"></span>Exce<span class=\"_ _0\"></span>ss Capital, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cas<span class=\"_ _1\"></span>sa <span class=\"_ _29\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>azionisti <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>azionista <span class=\"_ _3b\"> </span>potrebb<span class=\"_ _1\"></span><span class=\"ls11f\">e </span>potenzialmente b<span class=\"_ _1\"></span>eneficiare <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>limiti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>dotazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>patrimoniali <span class=\"_ _1\"></span>richieste <span class=\"_ _1\"></span>dall\u2019operativ<span class=\"_ _1\"></span>it\u00e0 aziendale, quindi tengono in debita consi<span class=\"_ _1\"></span>derazione l\u2019asso<span class=\"_ _1\"></span>rbimento del patrimonio di vigilanza<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Tasso di attualizzazione Nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>delle ba<span class=\"_ _1\"></span>nche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>intermediari f<span class=\"_ _1\"></span>inanziari <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>riferimento al <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>iddetto <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>del capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>oltre <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>temporale <span class=\"_ _3\"></span>\u201cesplicito<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>cass<span class=\"_ _1\"></span>a futuri. Viene <span class=\"_ _2\"></span>considerato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>linea <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>aspettative <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>d\u2019inflazione a lungo termine. Terminal Value Viene <span class=\"_ _3\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _29\"></span>attraverso <span class=\"_ _29\"></span>l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>formula <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>canonica <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ella \u201crendita perpetua\u201d.<span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\">  </span>value<span class=\"ff2\"> <span class=\"_ _3d\"> </span>della  CG<span class=\"_ _1\"></span>U, <span class=\"_ _3d\"> </span>determinato  alla <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>di  effettuazio<span class=\"_ _1\"></span>ne  delle <span class=\"_ _3d\"> </span>rilevaz<span class=\"_ _1\"></span>ioni,  in <span class=\"_ _3d\"> </span>base  al<span class=\"_ _1\"></span>la </span></span>procedura <span class=\"_ _3b\"></span>sopra <span class=\"_ _3b\"> </span>delineata, <span class=\"_ _3b\"> </span>dedotto <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3b\"> </span>netto <span class=\"_ _3b\"> </span>contabile, <span class=\"_ _3b\"> </span>viene <span class=\"_ _3b\"></span>quindi <span class=\"_ _29\"></span>confr<span class=\"_ _1\"></span>ontato <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>il valore <span class=\"_ _29\"></span>d\u2019iscrizione <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>dello <span class=\"_ _29\"></span>specifico <span class=\"_ _29\"></span>avviamento <span class=\"_ _3\"></span>appartene<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span>CGU <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>questione, <span class=\"_ _29\"></span>con </span>l\u2019obiettivo esclusiv<span class=\"_ _1\"></span>o di verificare l\u2019eventuale perdita di valore.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Parametri di valutaz<span class=\"_ _1\"></span>ione utilizzati e determinazioni d<span class=\"_ _1\"></span>el test<span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.<span class=\"_ _1\"></span></span> <table class=\"s wbd2 ha97\" id=\"_406139e3-5a34-48dd-b276-295d7839607d\"><tr><td class=\"c x4bb y3508 w482 h5dc\"><div class=\"t m0 x46 h7c yf53 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4bc y3508 w46e h5dc\"><div class=\"t m0 x30 h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x4bd y3508 w483 h5dc\"><div class=\"t m0 x2b h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x4be y3509 wbd3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x4bf y3508 w466 h5dc\"><div class=\"t m0 x24 h7c yf53 ff3 fse fc0 sc0 ls127 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x4c0 y3508 w408 h5dc\"><div class=\"t m0 xee h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x4c1 y3508 w32d h5dc\"><div class=\"t m0 x3b h7c yf53 ff3 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x4c2 y3509 wbd4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tier 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4c3 y350a wbd5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4c4 y350a wbd6 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4c5 y350b wbd7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Banco di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4c6 y3204 wbd8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Desio e della<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4c7 y350c wbd9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x4c8 y350d w3f0 h602\"><div class=\"t m0 x3a h3b yeb1 ff2 fse fc0 sc0 ls3f ws0\">2,00<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x4c9 y350e wbda ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Risultati<span class=\"_ _324\"> </span></div></td><td class=\"c x4ca y350d w17a h602\"><div class=\"t m0 xee h3b yeb1 ff2 fse fc0 sc0 ls0 ws0\">15,07% </div></td></tr><tr><td class=\"c x273 y350f wbdb ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Brianza S.p.A.<span class=\"_ _324\"> </span></div></td><td class=\"c x4bc y3510 w46e h61f\"><div class=\"t m0 x131 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td></td><td></td><td class=\"c x4bf y3510 w466 h61f\"><div class=\"t m0 x42 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">10,18% </div></td><td class=\"c x4c0 y3510 w408 h61f\"><div class=\"t m0 x30 h3b y1e11 ff2 fse fc0 sc0 ls0 ws0\">1,97% </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x4cb y3511 wbdc ha4b\"><div class=\"t m0 x23f h3b y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4cc y3512 wbdd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Netti<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x4bb y3510 w482 h620\"><div class=\"t m0 x30 h3b yc96 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td></td><td></td><td class=\"c x4c8 y3510 w3f0 h620\"><div class=\"t m0 x27 h3b y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">7<span class=\"lsb2\">,30%</span><span class=\"fse\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4ca y3510 w17a h620\"><div class=\"t m0 xc5 h3b yc96 ff2 fse fc0 sc0 ls0 ws0\">7,20% </div></td></tr></table>(*) <span class=\"_ _0\"></span>Previsioni a <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>anni, approvate dal <span class=\"_ _2\"></span>Consigl<span class=\"_ _1\"></span>io di <span class=\"_ _0\"></span>Amministrazione in <span class=\"_ _2\"></span>dat<span class=\"_ _1\"></span>a 11 <span class=\"_ _2\"></span>feb<span class=\"_ _1\"></span>braio 2025, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono state <span class=\"_ _0\"></span>sviluppat<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> dal management tenuto conto del budget 2025, sviluppato in coerenza con <span class=\"_ _0\"></span>il Piano Industria<span class=\"_ _1\"></span>le \u201cBeyond26\u201d (approvato dal Consiglio di Amminist<span class=\"_ _1\"></span><span class=\"ff2\">razi<span class=\"_ _1\"></span>one </span>di Banco Desio in dat<span class=\"_ _1\"></span>a 24 novemb<span class=\"_ _1\"></span>re 2023), e dell<span class=\"_ _1\"></span>e pi\u00f9 recenti pre<span class=\"_ _1\"></span>visioni dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> circa lo scenario macr<span class=\"_ _3\"></span>oeconomico atteso a<span class=\"_ _1\"></span>l 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _0\"></span>Per Banco <span class=\"_ _0\"></span>Desio e <span class=\"_ _0\"></span>Fides \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>considerato il c<span class=\"ff5\">apitale allocato targ<span class=\"_ _0\"></span>et sull\u2019entit\u00e0 <span class=\"_ _0\"></span>stimato (CET1 <span class=\"_ _0\"></span>media 5Y) <span class=\"ff2\">anche <span class=\"_ _0\"></span>al fin<span class=\"_ _0\"></span>e di <span class=\"_ _0\"></span>presidia<span class=\"_ _1\"></span>re </span></span>la coerenza con il ris<span class=\"_ _1\"></span>petto dei l<span class=\"_ _1\"></span>ivelli minimi di CET1 a<span class=\"_ _1\"></span> livello di<span class=\"_ _1\"></span> Gruppo CRR<span class=\"_ _3\"></span> Dal <span class=\"_ _a8\"> </span>test <span class=\"_ _a8\"> </span>d\u2019impairment <span class=\"_ _a8\"> </span>svolto <span class=\"_ _a8\"> </span>non <span class=\"_ _a8\"> </span>\u00e8 <span class=\"_ _10\"> </span>emersa <span class=\"_ _a8\"> </span>la <span class=\"_ _a8\"> </span>necessit\u00e0 <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>effettuare <span class=\"_ _a8\"> </span>alcuna <span class=\"_ _a8\"> </span>svalutaz<span class=\"_ _1\"></span>ione dell\u2019avviamento.<span class=\"ff2\"> </span>Si <span class=\"_ _3\"></span>sotto<span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>parametri <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _3\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _29\"></span>sono influenzati <span class=\"_ _d6\"> </span>dalla <span class=\"_ _d6\"> </span>congiuntura <span class=\"_ _d6\"> </span>economica <span class=\"_ _45\"> </span>e <span class=\"_ _d6\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _45\"> </span>mercati <span class=\"_ _d6\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _d6\"> </span>e <span class=\"_ _45\"> </span>po<span class=\"_ _1\"></span>trebbero <span class=\"_ _d6\"> </span>subire modifiche/variazioni,  ad  ogg<span class=\"_ _0\"></span>i  non <span class=\"_ _2c\"> </span>prevedibili,  con  conseguenti <span class=\"_ _2c\"> </span>effett<span class=\"_ _1\"></span>i  sulle  principali  <span class=\"ff6\">assumption<span class=\"_ _0\"></span> </span>c<span class=\"ff2\">onsiderate e dunque, po<span class=\"_ _1\"></span>tenzialmente, anche sui ri<span class=\"_ _1\"></span>sultati che negli es<span class=\"_ _1\"></span>ercizi futuri potrebbero r<span class=\"_ _1\"></span>isultare </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d3\"> </span><span class=\"ff2\">Analisi di sensiti<span class=\"_ _1\"></span>vit\u00e0 </span></span>Poich\u00e9 <span class=\"_ _8e\"> </span>la <span class=\"_ _10\"> </span>valutazione <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>\u2019impairment <span class=\"_ _8e\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>resa <span class=\"_ _10\"> </span>partico<span class=\"_ _1\"></span>larmente <span class=\"_ _8e\"> </span>co<span class=\"_ _1\"></span>mplessa <span class=\"_ _10\"> </span>dall\u2019attuale <span class=\"_ _10\"> </span>contesto macroeconomico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>conseguente <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ficolt\u00e0 <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>formulazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>previsioni <span class=\"_ _3\"></span>circa la redditivit\u00e0 futura di lungo periodo, a supporto del test effettua<span class=\"ff5\">to viene condotto un ulteriore \u201c<span class=\"_ _1\"></span><span class=\"ff6\">stress </span></span>test<span class=\"ff5\">\u201d <span class=\"_ _2d\"> </span>ipotizzando <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>cambiamento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2d\"> </span>utilizz<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>procedura <span class=\"_ _2d\"> </span>di </span>impairment test<span class=\"ff2\">. </span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _2\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _2\"></span>percentuali <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>assunti di base ne<span class=\"_ _0\"></span>cessari a rendere il valore rec<span class=\"_ _0\"></span>uperabile della CGU dedotto il patrimonio <span class=\"_ _0\"></span>netto allocato alla stessa pari al <span class=\"_ _1\"></span><span class=\"ff5\">valore d\u2019iscrizione in bilancio dell\u2019avviamento.<span class=\"_ _1\"></span></span> <table class=\"s wbde ha98\" id=\"_17608852-37a9-46e0-aca6-b9b445fd8ad2\"><tr><td></td><td class=\"c x4cd y3513 wbdf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> % dei<span class=\"_ _324\"> </span></div></td><td class=\"c x4ce y3514 wbe0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Incremento in p<span class=\"_ _0\"></span>.p. del tasso<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4cf y3515 w486 h623\"><div class=\"t m0 x114 h7c y1e03 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4d0 y3516 wbe1 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultati Netti futur<span class=\"_ _0\"></span>i (RN)</div></td><td class=\"c x4d1 y3517 wbe2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di attualizzazione d<span class=\"_ _0\"></span>ei flussi di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x4d2 y3518 wbe3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">cassa futuri (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4cf y3519 w486 h597\"><div class=\"t m0 x30 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x4d3 y3519 w487 h597\"><div class=\"t m0 x22 h3b y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">23,73%<span class=\"fse\"> </span></div></td><td class=\"c x4d4 y3519 w488 h597\"><div class=\"t m0 x8b h3b y1e07 ff2 fs10 fc0 sc0 ls95 ws0\">706<span class=\"fse ls0\"> </span></div></td></tr><tr><td class=\"c x4cf y351a w486 h605\"><div class=\"t m0 x95 h3b y226f ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x4d3 y351a w487 h605\"><div class=\"t m0 x22 h3b y2270 ff2 fs10 fc0 sc0 ls0 ws0\">57,49%<span class=\"fse\"> </span></div></td><td class=\"c x4d4 y351a w488 h605\"><div class=\"t m0 x138 h3b y2270 ff2 fs10 fc0 sc0 ls0 ws0\">Oltre 7.000<span class=\"fse\"> </span></div></td></tr></table>10<span class=\"ls0\">.3.1.</span>2 <span class=\"ls0\">Il <span class=\"ff4\">test<span class=\"_ _1\"></span> d\u2019impairment di 2\u00b0 livello<span class=\"_ _1\"></span></span> </span>In <span class=\"_ _3b\"></span>continuit\u00e0 <span class=\"_ _3b\"></span>con <span class=\"_ _3b\"></span>gli <span class=\"_ _3b\"></span>esercizi <span class=\"_ _3b\"></span>precedenti, <span class=\"_ _29\"></span>come <span class=\"_ _3b\"> </span>previs<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span><span class=\"ffc\">Po<span class=\"_ _1\"></span>licy <span class=\"_ _3b\"> </span>d\u2019impairment</span>, <span class=\"_ _3b\"></span>si <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>provv<span class=\"_ _1\"></span>eduto <span class=\"_ _3b\"> </span>ad effettuare il test d\u2019impairment del Gruppo Ba<span class=\"_ _1\"></span>nco Desio (impairment di 2\u00b0<span class=\"_ _1\"></span> livello) nella sua interezza.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il test d\u2019impairment \u00e8 stato effettuato<span class=\"_ _1\"></span> sulla base dei criteri e delle assunzioni di <span class=\"_ _1\"></span>seguito illustrati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Crit<span class=\"_ _1\"></span>erio di stima del valore recuperabile (Imp<span class=\"_ _1\"></span>airment)<span class=\"_ _1\"></span> </span></span>Per il criterio di stima del valore recuperabile della Partecipazione si fa riferimento al cosiddetto valore d\u2019uso (<span class=\"ff6\">equity value<span class=\"ff2\"> per le banche <span class=\"_ _1\"></span>e gli intermediari finanziari).<span class=\"_ _1\"></span> </span></span>Arco temporale \u201cesplicito\u201d per la determinaz<span class=\"_ _1\"></span>ione dei flussi di cas<span class=\"_ _1\"></span>sa futuri<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Viene considerato l\u2019arco temporale <span class=\"_ _0\"></span>residuo riconducibile al Piano Industriale 2024<span class=\"ff2\">-</span>2026 \u201cBeyond 26\u201d<span class=\"ff2\"> e </span>l\u2019ulteriore <span class=\"_ _1\"></span>sviluppo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale pi<span class=\"_ _1\"></span>ano, <span class=\"_ _1\"></span>curato <span class=\"_ _1\"></span>dal M<span class=\"_ _1\"></span>anagement di <span class=\"_ _1\"></span>Banco<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Desio<span class=\"_ _1\"></span> ed <span class=\"_ _1\"></span>appro<span class=\"_ _1\"></span>vato <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Consiglio </span>di <span class=\"_ _47\"> </span>Amministrazione <span class=\"_ _47\"> </span>in <span class=\"_ _47\"> </span>data <span class=\"_ _8d\"> </span>11 <span class=\"_ _47\"> </span>febbraio <span class=\"_ _8d\"> </span>2025, <span class=\"_ _47\"> </span>con <span class=\"_ _47\"> </span>proiezioni <span class=\"_ _47\"> </span>prudenti <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>risultati <span class=\"_ _47\"> </span>futuri <span class=\"_ _8d\"> </span>fino <span class=\"_ _47\"> </span>a ricomprendere <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>previsio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>esplicita <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>5 anni, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>ridurre <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>torsioni <span class=\"_ _2\"></span>ricol<span class=\"_ _1\"></span>legabili <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>utilizzo del <span class=\"_ _3\"></span>solo <span class=\"_ _3\"></span>orizzonte <span class=\"_ _1\"></span>tempor<span class=\"_ _1\"></span>ale <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Pi<span class=\"_ _1\"></span>ano <span class=\"_ _3\"></span>Industriale, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>risultare <span class=\"_ _3\"></span>fortemente <span class=\"_ _1\"></span>condizio<span class=\"_ _1\"></span>nato <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>un<span class=\"ls74\">a </span>situazione <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>istemica <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>permane <span class=\"_ _0\"></span>complessa <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>incerte <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2\"></span>dello sce<span class=\"_ _0\"></span>nario <span class=\"_ _2\"></span>macro e<span class=\"_ _0\"></span>conomico e di sett<span class=\"_ _1\"></span>ore per <span class=\"_ _1\"></span>i rifless<span class=\"_ _1\"></span>i dell<span class=\"_ _1\"></span>a crisi <span class=\"_ _1\"></span>pandemica, o <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>unque ricollegabili <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>eventi <span class=\"_ _1\"></span>straordinari <span class=\"_ _1\"></span>rispetto <span class=\"_ _1\"></span>ai quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>opportuno <span class=\"_ _1\"></span>effettuare <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>normalizzazione <span class=\"_ _1\"></span>dei ri<span class=\"_ _1\"></span>sultati <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>permettere<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mettere <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fuoco <span class=\"_ _1\"></span>pi\u00f9 correttamente le effettive po<span class=\"_ _1\"></span>tenzialit\u00e0 nel medio/lungo periodo <span class=\"_ _1\"></span>dell\u2019entit\u00e0 oggetto del test.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Flussi finanziari Nella valutazione delle banche e <span class=\"_ _0\"></span>degli intermediari finanziari viene utilizzato l\u2019approccio \u201c<span class=\"ffc\">equity side\u201d<span class=\"ff2 ls2e\">, </span></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>metodologia <span class=\"_ _0\"></span>DDM, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la de<span class=\"_ _0\"></span>terminazione <span class=\"_ _0\"></span>dell\u2019<span class=\"ff6\">equity<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff6\">value<span class=\"ff2\"> <span class=\"_ _0\"></span><span class=\"ff5\">in <span class=\"_ _2\"></span>quanto, stante <span class=\"_ _2\"></span>l\u2019attivit\u00e0 </span></span></span></span></span>caratteristica <span class=\"_ _47\"> </span>d\u2019intermediazione <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>fondi <span class=\"_ _40\"> </span>(raccol<span class=\"_ _1\"></span>ta/impieghi), <span class=\"_ _47\"> </span>risulta <span class=\"_ _40\"> </span>particolarmente <span class=\"_ _47\"> </span>complesso operare <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>distinzione <span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>biti <span class=\"_ _0\"></span>operativi; inoltre <span class=\"_ _2\"></span>nella versione <span class=\"_ _2\"></span>Excess Capital, <span class=\"_ _2\"></span>i flussi di <span class=\"_ _29\"></span>cassa <span class=\"_ _29\"></span>dis<span class=\"_ _1\"></span>ponibili <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>azionis<span class=\"_ _1\"></span>ti <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>azionista <span class=\"_ _29\"></span>potrebbe <span class=\"_ _29\"></span>potenzialmente<span class=\"_ _1\"></span> beneficiare nel rispetto dei li<span class=\"_ _1\"></span>miti delle dotazioni patrimoniali richieste dall\u2019<span class=\"_ _1\"></span>operativit\u00e0 aziendale, quindi<span class=\"_ _1\"></span> tengono in debita consideraz<span class=\"_ _1\"></span>ione l\u2019assorbimento del pa<span class=\"_ _1\"></span><span class=\"ff2\">trimonio di <span class=\"_ _1\"></span>vigilanza. </span>Tasso di attualizzazione Nella <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>nche <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>inter<span class=\"_ _1\"></span>mediari <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>cosiddetto <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>del capitale Ke (<span class=\"ff6\">cost of equity<span class=\"_ _1\"></span></span><span class=\"ls16\">).</span> Tasso <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>crescita <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>flussi <span class=\"_ _29\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>l\u2019arco <span class=\"_ _29\"></span>tempor<span class=\"_ _1\"></span>ale <span class=\"_ _29\"></span>\u201cesplicito\u201d <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>flussi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>cassa futuri Viene <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>di crescita <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>in linea <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>aspettative <span class=\"_ _2\"></span>del tasso <span class=\"_ _2\"></span>d\u2019inflazione a lungo termine. Terminal Value Viene <span class=\"_ _3b\"></span>determinato <span class=\"_ _3b\"></span>attraverso <span class=\"_ _3b\"> </span>l\u2019applicazione <span class=\"_ _3b\"></span>della <span class=\"_ _3b\"></span>formula <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>si <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>collega <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>quella <span class=\"_ _3b\"> </span>canonica <span class=\"_ _3b\"> </span>della \u201crendita perpetua\u201d.<span class=\"ff2\"> </span>L\u2019<span class=\"ff6 ls0\">equity<span class=\"ff2\"> <span class=\"_ _3\"></span></span>value <span class=\"_ _3\"></span><span class=\"ff2\">determinato, <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>effettuazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rilevazioni, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>cedura <span class=\"_ _3\"></span>sopr<span class=\"_ _1\"></span>a </span></span>delineata, viene quindi confrontato con <span class=\"_ _0\"></span>il valore contabile de<span class=\"_ _0\"></span>i Mezzi Propri Consolidati, con l\u2019obiettivo esclusivo di verificare l\u2019eventuale perdita di valo<span class=\"_ _1\"></span>re.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">Pa<span class=\"_ _1\"></span>rametri di valutazione utiliz<span class=\"_ _1\"></span>zati e determinazioni del test<span class=\"_ _1\"></span> </span></span>Di seguito sono riportati le principali <span class=\"_ _1\"></span><span class=\"ff6\">assumption<span class=\"_ _1\"></span></span> <span class=\"ff5\">utilizzate per i test d\u2019impairment.<span class=\"_ _1\"></span></span> <table class=\"s wbe4 ha99\" id=\"_a61b7cb4-c231-4745-b756-22c6c11a8a17\"><tr><td class=\"c x4d6 y351b w482 h624\"><div class=\"t m0 x46 h7c y227c ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4d7 y351b w46e h624\"><div class=\"t m0 x30 h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Modello </div></td><td class=\"c x4d8 y351b w483 h624\"><div class=\"t m0 x2b h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Base dati </div></td><td class=\"c x4d9 y351c wbd3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">CAGR<span class=\"_ _324\"> </span></div></td><td class=\"c x4da y351b w466 h624\"><div class=\"t m0 x24 h7c y227c ff3 fse fc0 sc0 ls127 ws0\">Ke<span class=\"ls0\"> </span></div></td><td class=\"c x4db y351b w408 h624\"><div class=\"t m0 xee h7c y227c ff3 fse fc0 sc0 ls0 ws0\">g </div></td><td class=\"c x4dc y351b w32d h624\"><div class=\"t m0 x3b h7c y227c ff3 fse fc0 sc0 ls0 ws0\">Flussi Piano </div></td><td class=\"c x4dd y351c wbd4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tier 1 Ratio<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x4de y351d wbd5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">RWA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4df y351d wbd6 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(**)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4e0 y3451 wbe5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x4d7 y351e w46e h5dc\"><div class=\"t m0 x131 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">DDM </div></td><td class=\"c x4e1 y351f wbd9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Budget 2025 estes<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x4e2 y351e w3f0 h5dc\"><div class=\"t m0 x3a h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x4da y351e w466 h5dc\"><div class=\"t m0 x26 h3b y227e ff2 fs10 fc0 sc0 ls0 ws0\">10,18%<span class=\"fse\"> </span></div></td><td class=\"c x4db y351e w408 h5dc\"><div class=\"t m0 x4d h3b y227e ff2 fs10 fc0 sc0 ls95 ws0\">1,97%<span class=\"fse ls0\"> </span></div></td><td class=\"c x4e3 y3451 wbda ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Risultati<span class=\"_ _324\"> </span></div></td><td class=\"c x4e4 y351e w17a h5dc\"><div class=\"t m0 x3a h3b yf53 ff2 fs10 fc0 sc0 ls95 ws0\">13,74<span class=\"fse ls0\">% (**) </span></div></td></tr><tr><td class=\"c x273 y3208 wbe6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Banco Desio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x4e5 y3520 wbdc ha4b\"><div class=\"t m0 x23f h3b y30fe ff2 fs10 fc0 sc0 ls0 ws0\">al 2029 (*)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x4e6 y3208 wbdd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Netti<span class=\"_ _324\"> </span></div></td><td></td></tr></table>(*) <span class=\"_ _0\"></span>Previsioni a <span class=\"_ _2\"></span>5 anni, <span class=\"_ _0\"></span>approvate dal <span class=\"_ _0\"></span>Consiglio di <span class=\"_ _2\"></span>A<span class=\"_ _1\"></span>mministrazione in <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>febbraio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono state <span class=\"_ _0\"></span>sviluppate<span class=\"_ _3\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>al <span class=\"_ _0\"></span>management tenuto conto del budget 2025, sviluppato in coerenza con <span class=\"_ _0\"></span>il Piano Industria<span class=\"_ _1\"></span>le \u201cBeyond26\u201d (approvato dal Consiglio di Amminist<span class=\"_ _1\"></span><span class=\"ff2\">razi<span class=\"_ _1\"></span>one </span>di Banco Desio in dat<span class=\"_ _1\"></span>a 24 novemb<span class=\"_ _1\"></span>re 2023), e dell<span class=\"_ _1\"></span>e pi\u00f9 recenti pre<span class=\"_ _1\"></span>visioni dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> circa lo scenario macr<span class=\"_ _3\"></span>oeconomico atteso a<span class=\"_ _1\"></span>l 2029<span class=\"_ _1\"></span> (**) <span class=\"_ _29\"> </span>Per <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _3b\"> </span>Banco <span class=\"_ _29\"> </span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>stato <span class=\"_ _3b\"> </span>considerato <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>c<span class=\"_ _3\"></span><span class=\"ff5\">apitale <span class=\"_ _29\"></span>allocato <span class=\"_ _29\"> </span>target <span class=\"_ _29\"> </span>s<span class=\"_ _1\"></span>ull\u2019entit\u00e0 <span class=\"_ _29\"> </span>stimat<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>(CET1 <span class=\"_ _29\"> </span>medi<span class=\"_ _1\"></span>a <span class=\"_ _29\"> </span>5Y) <span class=\"_ _29\"> </span>anche <span class=\"_ _29\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>fine <span class=\"_ _29\"> </span>di </span>presidiare la<span class=\"_ _1\"></span> coerenza con il risp<span class=\"_ _1\"></span>etto dei li<span class=\"_ _1\"></span>velli minimi di CET1 a l<span class=\"_ _1\"></span>ivello di Grupp<span class=\"_ _1\"></span>o CRR<span class=\"_ _1\"></span> Dal <span class=\"_ _a7\"> </span>test <span class=\"_ _a7\"> </span>d\u2019impairment <span class=\"_ _a7\"> </span>svolto <span class=\"_ _a7\"> </span>non <span class=\"_ _a7\"> </span>\u00e8 <span class=\"_ _a7\"> </span>emersa <span class=\"_ _a7\"> </span>la <span class=\"_ _a7\"> </span>necessit\u00e0 <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>effettuare <span class=\"_ _a7\"> </span>alcuna <span class=\"_ _a7\"> </span>svalutazione dell\u2019avviamento.<span class=\"ff2\"> </span>Si <span class=\"_ _29\"></span>sottolinea <span class=\"_ _3b\"></span>che <span class=\"_ _3\"></span>i <span class=\"_ _3b\"></span>parametri <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>informazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span>considerate <span class=\"_ _29\"></span>nello <span class=\"_ _29\"></span>svilup<span class=\"_ _1\"></span>po <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>d\u2019impairment <span class=\"_ _3b\"></span>sono influenzati <span class=\"_ _235\"> </span>dalla <span class=\"_ _235\"> </span>congiuntur<span class=\"_ _1\"></span>a <span class=\"_ _235\"> </span>economica <span class=\"_ _235\"> </span>e <span class=\"_ _235\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _235\"> </span>mercati <span class=\"_ _235\"> </span>finanziari<span class=\"_ _1\"></span> <span class=\"_ _235\"> </span>e <span class=\"_ _235\"> </span>potrebbero <span class=\"_ _5b\"> </span>subire modifiche/variazioni, <span class=\"_ _3d\"> </span>ad  oggi <span class=\"_ _3d\"> </span>non  preve<span class=\"_ _1\"></span>dibili, <span class=\"_ _3d\"> </span>con  conseguenti <span class=\"_ _3d\"> </span>effett<span class=\"_ _1\"></span>i <span class=\"_ _3d\"> </span>sulle <span class=\"_ _3d\"> </span>principali <span class=\"_ _3d\"> </span><span class=\"ff6\">assumption </span>c<span class=\"ff2\">onsiderate <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dunq<span class=\"_ _1\"></span>ue, <span class=\"_ _1\"></span>potenzia<span class=\"_ _1\"></span>lmente, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>sui <span class=\"_ _3\"></span>risultati <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>negli <span class=\"_ _3\"></span>esercizi fut<span class=\"_ _1\"></span>uri <span class=\"_ _1\"></span>potr<span class=\"_ _1\"></span>ebbero <span class=\"_ _1\"></span>risultare </span>diversi rispetto a quelli <span class=\"_ _1\"></span>esposti nel presente documento di bilancio.<span class=\"_ _1\"></span> c)<span class=\"ff8 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff2\">Analisi di sensitivit\u00e0 </span></span>Poich\u00e9 <span class=\"_ _a8\"> </span>la <span class=\"_ _a8\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _a8\"> </span>d\u2019impairment <span class=\"_ _a8\"> </span>\u00e8 <span class=\"_ _a8\"> </span>resa <span class=\"_ _a8\"> </span>par<span class=\"_ _1\"></span>ticolarmente <span class=\"_ _a8\"> </span>complessa <span class=\"_ _a7\"> </span>dall\u2019attuale <span class=\"_ _a8\"> </span>contesto macroeconomico e di mercato e dalla conseguente difficolt\u00e0 nella <span class=\"_ _1\"></span>formulazione di previsioni circa la redditivit\u00e0 <span class=\"_ _29\"></span>futura <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>lungo <span class=\"_ _29\"></span>periodo, <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>support<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>test <span class=\"_ _29\"></span>effettuato <span class=\"_ _29\"></span>viene <span class=\"_ _29\"></span>condo<span class=\"_ _1\"></span>tto <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>ulteriore <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">str<span class=\"_ _1\"></span>ess </span>test<span class=\"ff5\">\u201d <span class=\"_ _2c\"> </span>ipotiz<span class=\"_ _1\"></span>zando <span class=\"_ _2c\"> </span>il  cambi<span class=\"_ _0\"></span>amento <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>pa<span class=\"_ _1\"></span>rametri <span class=\"_ _2c\"> </span>utiliz<span class=\"_ _1\"></span>zati  ne<span class=\"_ _0\"></span>ll\u2019ambito <span class=\"_ _2c\"> </span>della  procedura <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> </span>impairment test<span class=\"ff2\">. </span>Nella <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>sottostante <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>scostamenti <span class=\"_ _0\"></span>percentuali <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>punti <span class=\"_ _0\"></span>percentuali, <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _2\"></span>assunti<span class=\"_ _324\"> </span>di base <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>a rend<span class=\"_ _1\"></span>ere il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ri al <span class=\"_ _1\"></span>valore contab<span class=\"_ _1\"></span>ile <span class=\"_ _1\"></span>dei M<span class=\"_ _1\"></span>ezzi Pro<span class=\"_ _1\"></span>pri Consoli<span class=\"_ _1\"></span>dati<span class=\"_ _324\"> </span>alla data di effettuazione delle rilevazio<span class=\"_ _1\"></span>ni.<table class=\"s wbe7 ha9a\" id=\"_98288e0f-f57a-4b5a-a61d-794b3bc66a2a\"><tr><td></td><td class=\"c x4e8 y3521 wbe8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Decremento in<span class=\"_ _0\"></span> % dei</div></td><td class=\"c x4e9 y3522 wbe9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Incremento in punti<span class=\"_ _0\"></span> percentuali<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4ea y3523 w48b h627\"><div class=\"t m0 x8f h7c y20d0 ff3 fse fc0 sc0 ls126 ws0\">CGU<span class=\"ls0\"> </span></div></td><td class=\"c x4eb y3524 wbe1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultati Netti futur<span class=\"_ _0\"></span>i (RN)</div></td><td class=\"c x4ec y3525 wbea ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">del tasso di attualiz<span class=\"_ _0\"></span>zazione dei<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x4ed y3526 wbeb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">flussi di cassa futur<span class=\"_ _0\"></span>i (FCFE)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x4ea y3527 w48b h5c8\"><div class=\"t m0 x67 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">Gruppo Banco <span class=\"_ _0\"></span>Desio </div></td><td class=\"c x4ee y3527 w377 h5c8\"><div class=\"t m0 x9 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">32,84% </div></td><td class=\"c x4ef y3527 w48c h5c8\"><div class=\"t m0 x95 h3b y1e05 ff2 fse fc0 sc0 ls3f ws0\">555<span class=\"ls0\"> </span></div></td></tr></table>10.3.1.3 Il test di <span class=\"ff12\">impairment</span> dei valori i<span class=\"_ _1\"></span>ntangibili Il portafoglio di asset under management e un<span class=\"_ _1\"></span>der administration L\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>immateriale <span class=\"_ _3b\"> </span>is<span class=\"_ _1\"></span>critta <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>considerata <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>vita <span class=\"_ _3b\"> </span>definita\u201d, <span class=\"_ _3b\"> </span>pertanto, <span class=\"_ _3f\"> </span>sono <span class=\"_ _3b\"> </span>state <span class=\"_ _3b\"> </span>effettuate <span class=\"_ _3b\"> </span>analis<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>sui<span class=\"_ _324\"> </span>principali <span class=\"_ _2\"></span>indicat<span class=\"_ _1\"></span>ori <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0 <span class=\"_ _0\"></span>medesima, <span class=\"_ _2\"></span>comunque <span class=\"_ _0\"></span>monitorati <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>d\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>(tra di <span class=\"_ _2\"></span>essi,<span class=\"_ _324\"> </span>andamento <span class=\"_ _3\"></span>delle <span class=\"_ _29\"></span>masse, <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>reddit<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>queste <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>costo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>capitale <span class=\"_ _3\"></span>proprio<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>Tali <span class=\"_ _29\"></span>analisi <span class=\"_ _3\"></span>hanno<span class=\"_ _324\"> </span>avuto <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mponente <span class=\"_ _3f\"> </span>dell\u2019intangibile <span class=\"_ _3f\"> </span>legata <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>raccolta <span class=\"_ _3f\"> </span>am<span class=\"_ _1\"></span>ministrata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>gestita <span class=\"_ _3f\"> </span>(<span class=\"_ _1\"></span>Asset<span class=\"_ _324\"> </span>Under Administration, AuA e Asset under Management, AuM), rappresentata dalla capacit\u00e0 dei rapporti<span class=\"_ _324\"> </span>esistenti <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>izione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>generare <span class=\"_ _29\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _3b\"></span>reddituali <span class=\"_ _3b\"></span>lungo <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>vita <span class=\"_ _29\"></span>utile <span class=\"_ _3b\"> </span>residua <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>tali <span class=\"_ _3b\"></span>rapporti,<span class=\"_ _324\"> </span>iscritta in bilancio a s<span class=\"_ _1\"></span>eguito delle operazioni di acquisizione avvenute nel temp<span class=\"_ _1\"></span>o. Pi\u00f9 precisamente <span class=\"_ _2\"></span>si tratta <span class=\"_ _0\"></span>del portafoglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>asset ma<span class=\"_ _0\"></span>nagement <span class=\"_ _0\"></span>del <span class=\"ff5\">ramo <span class=\"_ _0\"></span>d\u2019azienda acquisito <span class=\"_ _0\"></span>dal Gruppo<span class=\"_ _324\"> </span></span>BPER acquisito nel corso del 2023<span class=\"_ _1\"></span>. Come <span class=\"_ _1\"></span>indicato <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ecedenza, <span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _1\"></span>dispo<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019impa<span class=\"_ _1\"></span>irment <span class=\"_ _1\"></span>test<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>debba <span class=\"_ _3\"></span>limitarsi <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>soli <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>cassa <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>venienti <span class=\"_ _3\"></span>dall<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>mas<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>acquisite, <span class=\"_ _29\"></span>ma <span class=\"_ _29\"></span>deve <span class=\"_ _3\"></span>te<span class=\"_ _1\"></span>nere <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>flussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _29\"></span>legati <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>tutte <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>mas<span class=\"_ _1\"></span>se<span class=\"_ _324\"> </span>della <span class=\"_ _a8\"> </span>CGU <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>riferi<span class=\"_ _1\"></span>mento, <span class=\"_ _a8\"> </span>comprendendo <span class=\"_ _a8\"> </span>anche<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>i <span class=\"_ _a8\"> </span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _a8\"> </span>di <span class=\"_ _a8\"> </span>cassa <span class=\"_ _a8\"> </span>riferiti <span class=\"_ _a8\"> </span>alle <span class=\"_ _a8\"> </span>mass<span class=\"_ _1\"></span>e <span class=\"_ _a8\"> </span>generatesi<span class=\"_ _324\"> </span>successivamente <span class=\"_ _3b\"> </span>alla <span class=\"_ _3f\"> </span>val<span class=\"_ _1\"></span>orizzazione <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>inta<span class=\"_ _1\"></span>ngibili; <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>tale <span class=\"_ _3f\"> </span>proposito <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>evidenzia <span class=\"_ _3b\"> </span>che <span class=\"_ _3f\"> </span>i<span class=\"_ _324\"> </span>volumi  delle  masse  so<span class=\"_ _1\"></span>ttostanti  alla  va<span class=\"_ _1\"></span>lorizzazione  delle  attivit\u00e0  intangibili <span class=\"_ _3d\"> </span>iscritt<span class=\"_ _1\"></span>e  in  bilanci<span class=\"_ _3\"></span>o  risultano<span class=\"_ _324\"> </span>ricomprese <span class=\"_ _3b\"> </span>nelle <span class=\"_ _3b\"> </span>masse <span class=\"_ _3b\"> </span>c<span class=\"_ _1\"></span>omplessive <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>CGU <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>coincide <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>legal <span class=\"_ _3b\"> </span>entity <span class=\"_ _3f\"> </span>Banco<span class=\"_ _324\"> </span>Desio. Pertanto, <span class=\"_ _3\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>luce <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>quanto <span class=\"_ _29\"></span>sopra <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>portato <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>conferma <span class=\"_ _3\"></span>l\u2019assenza <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egnali <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>perdita <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>le<span class=\"_ _324\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>inta<span class=\"_ _1\"></span>ngibili <span class=\"_ _2d\"> </span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>leg<span class=\"_ _1\"></span>ate <span class=\"_ _2d\"> </span>ai<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>rapport<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>Asset <span class=\"_ _2d\"> </span>under <span class=\"_ _2c\"> </span>Management  e<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>Asset <span class=\"_ _2d\"> </span>under<span class=\"_ _324\"> </span>Administration. I Core Deposits I <span class=\"_ _3\"></span>\u201ccore <span class=\"_ _3\"></span>deposits\u201d <span class=\"_ _3\"></span>rappresentano <span class=\"_ _1\"></span>un\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _3\"></span>legata <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>relazioni <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>clientela <span class=\"_ _1\"></span>(\u201ccustomer<span class=\"_ _324\"> </span>related <span class=\"_ _2\"></span>intangibl<span class=\"_ _1\"></span>e\u201d), <span class=\"_ _2\"></span>gener<span class=\"_ _1\"></span>almente <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _2\"></span>in aggregazioni <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>campo <span class=\"_ _2\"></span>ba<span class=\"_ _1\"></span>ncario. <span class=\"_ _0\"></span>Il <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>ntangibile<span class=\"_ _324\"> </span>\u00e8 di fatt<span class=\"_ _1\"></span>o riconducibile <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>benefici futu<span class=\"_ _1\"></span><span class=\"ff5\">ri <span class=\"_ _1\"></span>di cui <span class=\"_ _1\"></span>l\u2019acquir<span class=\"_ _1\"></span>ente delle mas<span class=\"_ _1\"></span>se raccol<span class=\"_ _1\"></span>te potr\u00e0 <span class=\"_ _1\"></span>beneficiare <span class=\"_ _1\"></span>grazie<span class=\"_ _324\"> </span></span>al <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>tratta <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>forma <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>raccolta <span class=\"_ _3\"></span>stabile <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenta <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>inferiori <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelli <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>mercato. <span class=\"_ _1\"></span>In<span class=\"_ _324\"> </span>sostanza  l\u2019acquirente <span class=\"_ _2c\"> </span>pu\u00f2  disporre  di <span class=\"_ _2c\"> </span>una  massa <span class=\"_ _2c\"> </span>di  raccolta  per <span class=\"_ _2c\"> </span>la  propria <span class=\"_ _2c\"> </span>a<span class=\"_ _1\"></span><span class=\"ff2\">tt<span class=\"_ _1\"></span>ivit\u00e0  creditizia  e<span class=\"_ _0\"></span>  per<span class=\"_ _324\"> </span></span>investimenti <span class=\"_ _47\"> </span>il <span class=\"_ _40\"> </span>cui <span class=\"_ _47\"> </span>tasso <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>remunerazione <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _40\"> </span>inferio<span class=\"_ _1\"></span>re <span class=\"_ _47\"> </span>ai <span class=\"_ _40\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _47\"> </span>del <span class=\"_ _40\"> </span>mercat<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>interbancario. <span class=\"_ _47\"> </span>L\u2019attivit\u00e0<span class=\"_ _324\"> </span>immateriale <span class=\"_ _3\"></span>consiste <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lorizzazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questo <span class=\"_ _3\"></span>margine <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>denomin<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>\u201cdeposit<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>premium\u201d, <span class=\"_ _3\"></span>che<span class=\"_ _324\"> </span>rappresenta <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>asset <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span><span class=\"ff5\">valore <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>correlato <span class=\"_ _3b\"> </span>all\u2019evoluzione <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>tassi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>mercato <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"></span>dinamica <span class=\"_ _29\"></span>delle<span class=\"_ _324\"> </span></span>masse raccolte. Tale attivit\u00e0 <span class=\"_ _1\"></span>intangibile \u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>rilevata nel <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>sempre nell\u2019ambito <span class=\"_ _1\"></span>dell\u2019acquisizione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>ramo d\u2019azienda<span class=\"_ _324\"> </span>acquisito dal Gruppo BPER<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Analogamente <span class=\"_ _3d\"> </span>agli <span class=\"_ _3d\"> </span>Au<span class=\"_ _1\"></span>A <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>AuM, <span class=\"_ _3d\"> </span>la <span class=\"_ _40\"> </span>verifica <span class=\"_ _3d\"> </span>sulla <span class=\"_ _3d\"> </span>tenuta <span class=\"_ _40\"> </span>del <span class=\"_ _3d\"> </span>valore <span class=\"_ _40\"> </span>dei <span class=\"_ _3d\"> </span>core <span class=\"_ _3d\"> </span>deposits<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>avvenuta<span class=\"_ _324\"> </span>considerando <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>masse <span class=\"_ _2\"></span>complessive <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>legal <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio.<span class=\"_ _324\"> </span>Anche in questo <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sono stati<span class=\"_ _1\"></span> individuati <span class=\"_ _1\"></span>indicatori di <span class=\"_ _1\"></span>impairment per <span class=\"_ _1\"></span>le attivi<span class=\"_ _1\"></span>t\u00e0 intangibili <span class=\"_ _1\"></span>iscritte in<span class=\"_ _324\"> </span>bilancio e legate ai<span class=\"ff7\"> </span>core deposit<span class=\"_ _1\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-690": {
   "value": "Sezione <span class=\"_ _d5\"> </span>11   -<span class=\"ls84\">   </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0 fiscali   -<span class=\"_ _1\"></span>   <span class=\"ff4\">voce 110<span class=\"_ _1\"></span> dell\u2019Attivo e voce 60 del<span class=\"_ _1\"></span> Pas<span class=\"_ _1\"></span>sivo<span class=\"_ _324\"> </span></span><span class=\"ff4\"><span class=\"_ _1\"></span></span> 11.1 Attivit\u00e0 p<span class=\"_ _0\"></span>er imposte anticip<span class=\"_ _2\"></span>ate: <span class=\"_ _1\"></span>composizi<span class=\"_ _0\"></span>one<span class=\"ff2 fs0\"> </span><table class=\"s wbec ha9b\" id=\"_3a9b93c6-8844-42cd-a13f-ce4a373c95d7\"><tr><td></td><td class=\"c x37e y3528 w490 h5f8\"><div class=\"t m0 x2b h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">IRES<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x376 y3528 w3f0 h5f8\"><div class=\"t m0 x27 h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">IRAP<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f0 y3528 w491 h5f8\"><div class=\"t m0 x30 h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4ac y3528 w109 h5f8\"><div class=\"t m0 x3b h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3529 w48f h268\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">A) In contropartit<span class=\"_ _0\"></span>a al conto ec<span class=\"_ _0\"></span>onomico:<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y352a w48f h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Perdite fisca<span class=\"_ _0\"></span>li </div></td><td class=\"c x37e y352a w490 h268\"><div class=\"t m0 xc5 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">    3.873  </div></td><td class=\"c x376 y352a w3f0 h268\"><div class=\"t m0 x3a h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">            -  </div></td><td class=\"c x4f0 y352a w491 h268\"><div class=\"t m0 x2a h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">3.873 </div></td><td class=\"c x4ac y352a w109 h268\"><div class=\"t m0 x138 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y352b w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Avviamento<span class=\"_ _0\"></span> fiscalmente d<span class=\"_ _0\"></span>educibile<span class=\"fs0\"> </span></div></td><td class=\"c x37e y352b w490 h268\"><div class=\"t m0 x46 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">   2.170 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y352b w3f0 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          439 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y352b w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">           2.609<span class=\"fs0\"> </span></div></td><td class=\"c x4ac y352b w109 h268\"><div class=\"t m0 x47 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.153<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y352c w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Svalutazione<span class=\"_ _0\"></span> crediti verso client<span class=\"_ _0\"></span>ela<span class=\"fs0\"> </span></div></td><td class=\"c x37e y352c w490 h268\"><div class=\"t m0 x2d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">40.055<span class=\"fs0\"> </span></div></td><td class=\"c x376 y352c w3f0 h268\"><div class=\"t m0 x26 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">      5.869 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y352c w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          45.924 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y352c w109 h268\"><div class=\"t m0 x46 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">77.868<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y352d w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Fondo svaluta<span class=\"_ _0\"></span>zione crediti forf<span class=\"_ _0\"></span>etario<span class=\"fs0\"> </span></div></td><td class=\"c x37e y352d w490 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">             305 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y352d w3f0 h268\"><div class=\"t m0 x30 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">             -  </div></td><td class=\"c x4f0 y352d w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">               305 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y352d w109 h268\"><div class=\"t m0 xa8 h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">305<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y352e w48f h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to civilistico <span class=\"_ _0\"></span>immobilizzaz<span class=\"_ _0\"></span>ioni materiali </div></td><td class=\"c x37e y352e w490 h268\"><div class=\"t m0 x26 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">444 </span> </div></td><td class=\"c x376 y352e w3f0 h268\"><div class=\"t m0 x4e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">1  </div></td><td class=\"c x4f0 y352e w491 h268\"><div class=\"t m0 x30 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">               <span class=\"ls3f\">445</span>  </div></td><td class=\"c x4ac y352e w109 h268\"><div class=\"t m0 xa8 h3b y2285 ff2 fse fc0 sc0 ls3f ws0\">445<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y352f w48f h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al fondo g<span class=\"_ _0\"></span>aranzie im<span class=\"_ _0\"></span>pegni e rischio<span class=\"_ _0\"></span> paese </div></td><td class=\"c x37e y352f w490 h268\"><div class=\"t m0 x2a h3b y2285 ff2 fse fc0 sc0 ls3f ws0\">894<span class=\"ls0\"> </span></div></td><td class=\"c x376 y352f w3f0 h268\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f0 y352f w491 h268\"><div class=\"t m0 x9 h3b y2285 ff2 fse fc0 sc0 ls3f ws0\">894<span class=\"ls0\"> </span></div></td><td class=\"c x4ac y352f w109 h268\"><div class=\"t m0 x47 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">1.052 </div></td></tr><tr><td class=\"c x27f y3530 w48f h5ef\"><div class=\"t m0 x67 h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento per on<span class=\"_ _0\"></span>eri del personale<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3530 w490 h5ef\"><div class=\"t m0 x4d h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">        8.576 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3530 w3f0 h5ef\"><div class=\"t m0 x42 h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">       1.514  </div></td><td class=\"c x4f0 y3530 w491 h5ef\"><div class=\"t m0 x3f h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">10.090 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3530 w109 h5ef\"><div class=\"t m0 x47 h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">7.184<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3531 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al Fdo ca<span class=\"_ _0\"></span>use legali<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3531 w490 h268\"><div class=\"t m0 x26 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">         3.540 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3531 w3f0 h268\"><div class=\"t m0 x26 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">              - <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y3531 w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">           3.540 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3531 w109 h268\"><div class=\"t m0 x47 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.022<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3532 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al Fdo revoc<span class=\"_ _0\"></span>atorie fallim<span class=\"_ _0\"></span>entari<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3532 w490 h268\"><div class=\"t m0 x4d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">           405 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3532 w3f0 h268\"><div class=\"t m0 x26 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">           82  </div></td><td class=\"c x4f0 y3532 w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">487 </span><span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3532 w109 h268\"><div class=\"t m0 xa8 h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">471<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3533 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al Fdo oneri<span class=\"_ _0\"></span> vari<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3533 w490 h268\"><div class=\"t m0 x4d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">        5.956 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3533 w3f0 h268\"><div class=\"t m0 x4d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">        432 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y3533 w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">            6.388 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3533 w109 h268\"><div class=\"t m0 x47 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">4.328<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3534 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento fiscale<span class=\"_ _0\"></span> al TFR<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3534 w490 h268\"><div class=\"t m0 x138 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">9<span class=\"fs0\"> </span></div></td><td class=\"c x376 y3534 w3f0 h268\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f0 y3534 w491 h268\"><div class=\"t m0 x28 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">9<span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3534 w109 h268\"><div class=\"t m0 x36 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3535 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Altre spese ge<span class=\"_ _0\"></span>nerali deduc<span class=\"_ _0\"></span>ibili nell'eserci<span class=\"_ _0\"></span>zio successiv<span class=\"_ _0\"></span>o<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3535 w490 h268\"><div class=\"t m0 x27 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">28 </span><span class=\"fs0\"> </span></div></td><td class=\"c x376 y3535 w3f0 h268\"><div class=\"t m0 x30 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">             -  </div></td><td class=\"c x4f0 y3535 w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">28 </span><span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3535 w109 h268\"><div class=\"t m0 x36 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">9<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3536 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Altre <span class=\"fs0\"> </span></div></td><td class=\"c x37e y3536 w490 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">        10.460 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3536 w3f0 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          649 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y3536 w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          11.109 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3536 w109 h268\"><div class=\"t m0 x46 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">11.056<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x273 y3539 wbed ha9c\"><div class=\"t m0 x23f h3 y3537 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">B) In contropar<span class=\"_ _0\"></span>tita al Patrimonio<span class=\"_ _0\"></span> Netto:<span class=\"_ _324\"> </span></div></td><td class=\"c x4f1 y353b wbee ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">76.715<span class=\"_ _324\"> </span></div></td><td class=\"c x4f2 y353b wbef ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">8.986<span class=\"_ _324\"> </span></div></td><td class=\"c x4f3 y353b wbf0 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">85.701</div></td><td class=\"c x4f4 y353b wbf1 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">108.897<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y353c w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento fiscale<span class=\"_ _0\"></span> al TFR<span class=\"fs0\"> </span></div></td><td class=\"c x37e y353c w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">721 </span><span class=\"fs0\"> </span></div></td><td class=\"c x376 y353c w3f0 h268\"><div class=\"t m0 x8 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">               - <span class=\"_ _0\"></span> </div></td><td class=\"c x4f0 y353c w491 h268\"><div class=\"t m0 x46 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">         721 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y353c w109 h268\"><div class=\"t m0 xa8 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">721<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y353d w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Svalutazione<span class=\"_ _0\"></span> titoli classificati<span class=\"_ _0\"></span> al FVOCI<span class=\"fs0\"> </span></div></td><td class=\"c x37e y353d w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">         4.070 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y353d w3f0 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">         825 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y353d w491 h268\"><div class=\"t m0 x3a h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">           4.895 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y353d w109 h268\"><div class=\"t m0 x47 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">9.050<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y353e w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Altre<span class=\"fs0\"> </span></div></td><td class=\"c x37e y353e w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">55 </span><span class=\"fs0\"> </span></div></td><td class=\"c x376 y353e w3f0 h268\"><div class=\"t m0 x42 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">11 </span><span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y353e w491 h268\"><div class=\"t m0 x30 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">                 66 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y353e w109 h268\"><div class=\"t m0 x4e h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">74<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y353f w48f h5ef\"><div class=\"t m0 x67 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37e y353f w490 h5ef\"><div class=\"t m0 x26 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">         4.846 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x376 y353f w3f0 h5ef\"><div class=\"t m0 x1f h3 y229a ff3 fse fc0 sc0 ls11a ws0\">  <span class=\"ls0\">836 </span><span class=\"ls0\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x4f0 y353f w491 h5ef\"><div class=\"t m0 x26 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">            5.682 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4ac y353f w109 h5ef\"><div class=\"t m0 x35 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">9.845<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3540 w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37e y3540 w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">       81.561 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x376 y3540 w3f0 h268\"><div class=\"t m0 x26 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">      9.822 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f0 y3540 w491 h268\"><div class=\"t m0 x42 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">           91.383 <span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4ac y3540 w109 h268\"><div class=\"t m0 xb6 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">118.742<span class=\"ff2 fs0\"> </span></div></td></tr></table>Probability test<span class=\"ff3\"> sulla fiscalit\u00e0 anticipata<span class=\"_ _324\"> </span></span>In relazione <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>imposte a<span class=\"_ _1\"></span>nticipate so<span class=\"_ _1\"></span>pra descritte, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>evidenzia <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le st<span class=\"_ _1\"></span>esse s<span class=\"_ _1\"></span>ono riferibi<span class=\"_ _1\"></span>li per <span class=\"_ _1\"></span>un impo<span class=\"_ _1\"></span>rto<span class=\"_ _324\"> </span>di <span class=\"_ _2\"></span>34.975<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>a imposte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui alla <span class=\"_ _2\"></span>Legge <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>14/2011, ch<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>conferito <span class=\"_ _0\"></span>certezza <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>recupero <span class=\"_ _2\"></span>delle<span class=\"_ _324\"> </span>stesse <span class=\"_ _2\"></span>rend<span class=\"_ _1\"></span>endo <span class=\"_ _2\"></span>di fatto <span class=\"_ _2\"></span>automaticamente soddisfatto <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>probability <span class=\"_ _2\"></span>test contemplato <span class=\"_ _2\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>12 <span class=\"_ _0\"></span>Imposte<span class=\"_ _324\"> </span>sul reddito.<span class=\"_ _324\"> </span>A <span class=\"_ _3b\"> </span>tale <span class=\"_ _3f\"> </span>riguardo <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>precisa<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Capogruppo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>Brianza <span class=\"_ _3f\"> </span>S.p.A. <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>tenuta <span class=\"_ _3f\"> </span>a<span class=\"_ _324\"> </span>versamento del canone annuale di garanzia per la trasformab<span class=\"_ _1\"></span>ilit\u00e0 delle attivit\u00e0 per imposte anticipate d<span class=\"_ _324\"> </span>cui <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Legge<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>214/2011 <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>d\u2019imposta, <span class=\"_ _3\"></span>intro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _1\"></span>art. <span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>D.L. <span class=\"_ _3\"></span>n. <span class=\"_ _1\"></span>59/2016, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>base<span class=\"_ _324\"> </span>imponibile, calcolata secondo le dispo<span class=\"_ _1\"></span>sizioni normative, \u00e8 negativa. Le ulteriori imposte anticipate s<span class=\"_ _1\"></span>opra descritte, non rientranti<span class=\"_ _1\"></span> nell\u2019ambito della <span class=\"_ _1\"></span>Legge 214/2011, s<span class=\"_ _1\"></span>ono state<span class=\"_ _324\"> </span>iscritte in <span class=\"_ _0\"></span>considerazione <span class=\"_ _0\"></span>della probabilit\u00e0 del <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>ro recupero, <span class=\"_ _0\"></span>prevedendo che possano <span class=\"_ _0\"></span>rendersi disponibil<span class=\"_ _324\"> </span>in futuro imponibili fis<span class=\"_ _1\"></span>cali sufficient<span class=\"ff5\">i a recuperare l\u2019at<span class=\"_ _1\"></span>tivit\u00e0.<span class=\"_ _324\"> </span></span>In <span class=\"_ _3d\"> </span>par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3d\"> </span>effettuata <span class=\"_ _40\"> </span>un\u2019analisi <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>imposte <span class=\"_ _40\"> </span>anticipate <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>tipologia <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>timing <span class=\"_ _40\"> </span>d<span class=\"_ _324\"> </span>riassorbimento, <span class=\"_ _3\"></span>nonch\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>futura <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>banca <span class=\"_ _3\"></span>e dei <span class=\"_ _3\"></span>relativi <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>nibili <span class=\"_ _1\"></span>fiscali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base delle<span class=\"_ _324\"> </span>previsioni <span class=\"_ _3b\"> </span>economico <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3b\"> </span>contenute <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _3f\"> </span>Piano <span class=\"_ _3b\"> </span>Industriale <span class=\"_ _3f\"> </span>2024-2026<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>approvato <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>Consiglio <span class=\"_ _3b\"> </span>d<span class=\"_ _324\"> </span>Amministrazione <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>23 <span class=\"_ _2d\"> </span>novembre <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _2d\"> </span>aggiornate <span class=\"_ _3f\"> </span>dal <span class=\"_ _2d\"> </span>processo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>budget <span class=\"_ _2d\"> </span>2025 <span class=\"_ _2d\"> </span>approvato <span class=\"_ _2d\"> </span>da<span class=\"_ _324\"> </span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>19 <span class=\"_ _3\"></span>Dicembre <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>29, <span class=\"_ _3\"></span>meglio <span class=\"_ _3\"></span>descritta<span class=\"_ _324\"> </span>nell\u2019ambito dei test di impairment sugli avvi<span class=\"_ _1\"></span>amenti.<span class=\"_ _324\"> </span>Dall\u2019analisi \u00e8 <span class=\"_ _2\"></span>emerso <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>i futuri <span class=\"_ _0\"></span>imponibili fiscali <span class=\"_ _2\"></span>siano <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>consentire il <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>ero <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>sudd<span class=\"_ _1\"></span>ette <span class=\"_ _0\"></span>imposte<span class=\"_ _324\"> </span>anticipate.<span class=\"_ _324\"> </span>11.2 Passivit\u00e0<span class=\"_ _0\"></span> per imposte dif<span class=\"_ _0\"></span>ferite: compo<span class=\"_ _0\"></span>sizione<table class=\"s wbf2 ha9d\" id=\"_858a3a11-43d9-4842-9ce5-7239c68abda1\"><tr><td></td><td class=\"c x3ca y3541 w3ae h62a\"><div class=\"t m0 x35 h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">IRES<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f5 y3541 w495 h62a\"><div class=\"t m0 x2d h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">IRAP<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f6 y3541 w496 h62a\"><div class=\"t m0 x27 h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x283 y3541 w324 h62a\"><div class=\"t m0 x42 h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3542 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">A) In contropartit<span class=\"_ _0\"></span>a al conto ec<span class=\"_ _0\"></span>onomico:<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3543 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>ti fiscali immob<span class=\"_ _0\"></span>ilizzazioni ma<span class=\"_ _0\"></span>teriali<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3543 w3ae h268\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                    -    </div></td><td class=\"c x4f5 y3543 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   13 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y3543 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   13 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3543 w324 h268\"><div class=\"t m0 xb7 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">13<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3544 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to fiscale avv<span class=\"_ _0\"></span>iamento<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3544 w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   38 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y3544 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">8 </span> </div></td><td class=\"c x4f6 y3544 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   46 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3544 w324 h268\"><div class=\"t m0 xb7 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3545 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Intangibili fiscal<span class=\"_ _0\"></span>mente non ril<span class=\"_ _0\"></span>evanti<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3545 w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              5.104 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y3545 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              1.034 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y3545 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              6.138 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3545 w324 h268\"><div class=\"t m0 xbe h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">6.585 </div></td></tr><tr><td class=\"c x27f y3546 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Altre <span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3546 w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              3.270 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y3546 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">5 </span> </div></td><td class=\"c x4f6 y3546 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              3.275 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3546 w324 h268\"><div class=\"t m0 x8f h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">750<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3547 wbf3 ha9c\"><div class=\"t m0 x23f h3 y3537 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">B) In contropartit<span class=\"_ _0\"></span>a al Patrimonio<span class=\"_ _0\"></span> Netto<span class=\"_ _324\"> </span></div></td><td class=\"c x4f7 y3548 wbf4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">8.41<span class=\"_ _0\"></span>2<span class=\"_ _324\"> </span></div></td><td class=\"c x4f8 y3548 wbf5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1.06<span class=\"_ _0\"></span>0<span class=\"_ _324\"> </span></div></td><td class=\"c x4f9 y3548 wbf5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">9.47<span class=\"_ _0\"></span>2<span class=\"_ _324\"> </span></div></td><td class=\"c x4fa y3549 wbef ha55\"><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">7.383<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y354a w494 h268\"><div class=\"t m0 x67 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento fiscale<span class=\"_ _0\"></span> al TFR </div></td><td class=\"c x3ca y354a w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">7 </span> </div></td><td class=\"c x4f5 y354a w495 h268\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y354a w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">7 </span> </div></td><td class=\"c x283 y354a w324 h268\"><div class=\"t m0 x22 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x27f y354b w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Rivalutazione t<span class=\"_ _0\"></span>itoli classificat<span class=\"_ _0\"></span>i al FVOCI<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y354b w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              1.114 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y354b w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 226 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y354b w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              1.340 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y354b w324 h268\"><div class=\"t m0 x8f h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">833<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y354c w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Rivalutazione p<span class=\"_ _0\"></span>artecipazioni<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y354c w3ae h268\"><div class=\"t m0 x1b h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y354c w495 h268\"><div class=\"t m0 x1b h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f6 y354c w496 h268\"><div class=\"t m0 x1b h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y354c w324 h268\"><div class=\"t m0 x75 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y354d w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Rivalutazione p<span class=\"_ _0\"></span>atrimonio art<span class=\"_ _0\"></span>istico<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y354d w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   39 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y354d w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">8 </span> </div></td><td class=\"c x4f6 y354d w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   47 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y354d w324 h268\"><div class=\"t m0 xb7 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">47<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y354e w494 h5ef\"><div class=\"t m0 x67 h3 y22a9 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3ca y354e w3ae h5ef\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              1.16<span class=\"_ _0\"></span>0  </div></td><td class=\"c x4f5 y354e w495 h5ef\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">                 234 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y354e w496 h5ef\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              1.39<span class=\"_ _0\"></span>4  </div></td><td class=\"c x283 y354e w324 h5ef\"><div class=\"t m0 x8f h3 y22a9 ff3 fse fc0 sc0 ls0 ws0\">884<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y354f w494 h268\"><div class=\"t m0 x67 h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3ca y354f w3ae h268\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              9.57<span class=\"_ _0\"></span>2  </div></td><td class=\"c x4f5 y354f w495 h268\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              1.29<span class=\"_ _0\"></span>4  </div></td><td class=\"c x4f6 y354f w496 h268\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">            10.86<span class=\"_ _0\"></span>6  </div></td><td class=\"c x283 y354f w324 h268\"><div class=\"t m0 x1f3 h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">8.267<span class=\"ff2 fs0\"> </span></div></td></tr></table>La tabella evidenzia tutta la f<span class=\"_ _1\"></span>iscalit\u00e0 differita che sar\u00e0 as<span class=\"_ _1\"></span>sorbita nei prossimi esercizi.<span class=\"_ _324\"> </span>11.3 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> anticipate (in c<span class=\"_ _0\"></span>ontropartita del <span class=\"_ _0\"></span>conto econo<span class=\"_ _0\"></span>mico)<span class=\"ff2\"> </span><table class=\"s wbf6 ha9e\" id=\"_6af62a48-6918-47df-8d18-88d273c18094\"><tr><td></td><td></td><td class=\"c x4fb y3550 w498 h5cd\"><div class=\"t m0 x24 h3b y113 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3550 w499 h5cd\"><div class=\"t m0 x30 h3b y113 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3551 w497 h550\"><div class=\"t m0 x67 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y3551 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">         108.897 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3551 w499 h550\"><div class=\"t m0 x35 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">136.037<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3552 w497 h550\"><div class=\"t m0 x67 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y3552 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">           26.159 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3552 w499 h550\"><div class=\"t m0 x3f h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">18.746<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3553 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte ant<span class=\"_ _0\"></span>icipate rilev<span class=\"_ _0\"></span>ate nell'eserci<span class=\"_ _0\"></span>zio </div></td><td></td><td class=\"c x4fb y3553 w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           17.783  </div></td><td class=\"c x4fc y3553 w499 h550\"><div class=\"t m0 x3f h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">18.122 </div></td></tr><tr><td class=\"c x27f y3554 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls114 ws0\">a) <span class=\"ls0\">relative <span class=\"_ _0\"></span>a precedenti <span class=\"_ _0\"></span>esercizi</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4fb y3554 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3554 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3555 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili </div></td><td></td><td class=\"c x4fb y3555 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3555 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3556 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">c) riprese di va<span class=\"_ _0\"></span>lore </div></td><td></td><td class=\"c x4fb y3556 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3556 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3557 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">d) altre </div></td><td></td><td class=\"c x4fb y3557 w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           17.783  </div></td><td class=\"c x4fc y3557 w499 h550\"><div class=\"t m0 x3f h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">18.122 </div></td></tr><tr><td class=\"c x27f y3558 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquote<span class=\"_ _0\"></span> fiscali </div></td><td></td><td class=\"c x4fb y3558 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3558 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3559 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti </div></td><td></td><td class=\"c x4fb y3559 w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             8.376  </div></td><td class=\"c x4fc y3559 w499 h550\"><div class=\"t m0 x9 h3b ye31 ff2 fse fc0 sc0 ls3f ws0\">624<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4fd y355a wbf7 ha9f\"><div class=\"t m0 x23f h3b y319c ff8 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x4fe y355a wbf8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui operazion<span class=\"_ _0\"></span>i di aggregazione<span class=\"_ _0\"></span> aziendale<span class=\"_ _324\"> </span></div></td><td class=\"c x4fb y355b w498 h550\"><div class=\"t m0 x22 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">8.376 </div></td><td class=\"c x4fc y355b w499 h550\"><div class=\"t m0 x9 h3b ye31 ff2 fse fc0 sc0 ls3f ws0\">623<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y355c w497 h550\"><div class=\"t m0 x67 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y355c w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">           49.355 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x4fc y355c w499 h550\"><div class=\"t m0 x3f h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">45.886<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y355d w497 h5b3\"><div class=\"t m0 x3a h3b y22b1 ff2 fse fc0 sc0 ls0 ws0\">3.1 Imposte ant<span class=\"_ _0\"></span>icipate annul<span class=\"_ _0\"></span>late nell'eserc<span class=\"_ _0\"></span>izio </div></td><td></td><td class=\"c x4fb y355d w498 h5b3\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           49.354  </div></td><td class=\"c x4fc y355d w499 h5b3\"><div class=\"t m0 x3f h3b y22b1 ff2 fse fc0 sc0 ls0 ws0\">45.869 </div></td></tr><tr><td class=\"c x27f y355e w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">a) rigiri </div></td><td></td><td class=\"c x4fb y355e w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           49.354  </div></td><td class=\"c x4fc y355e w499 h550\"><div class=\"t m0 x3f h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">45.869 </div></td></tr><tr><td class=\"c x27f y355f w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">b) svalutazion<span class=\"_ _0\"></span>i per sopravven<span class=\"_ _0\"></span>uta irrecupera<span class=\"_ _0\"></span>bilit\u00e0 </div></td><td></td><td class=\"c x4fb y355f w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y355f w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3560 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">c)  mutamento<span class=\"_ _0\"></span> di criteri co<span class=\"_ _0\"></span>ntabili </div></td><td></td><td class=\"c x4fb y3560 w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3560 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3561 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">d) altre </div></td><td></td><td class=\"c x4fb y3561 w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3561 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3562 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscal<span class=\"_ _0\"></span>i </div></td><td></td><td class=\"c x4fb y3562 w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3562 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3563 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni:  </div></td><td></td><td class=\"c x4fb y3563 w498 h550\"><div class=\"t m0 x34 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x4fc y3563 w499 h550\"><div class=\"t m0 x22 h3b ye31 ff2 fse fc0 sc0 ls3f ws0\">17<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3564 w497 h597\"><div class=\"t m0 x4c h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">a) trasformazio<span class=\"_ _0\"></span>ne in crediti d'i<span class=\"_ _0\"></span>mposta di cu<span class=\"_ _0\"></span>i alla legge.n<span class=\"_ _0\"></span>.214/2011 </div></td><td></td><td class=\"c x4fb y3564 w498 h597\"><div class=\"t m0 xa7 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3564 w499 h597\"><div class=\"t m0 xc9 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3565 w497 h550\"><div class=\"t m0 x4c h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) altre </div></td><td></td><td class=\"c x4fb y3565 w498 h550\"><div class=\"t m0 x34 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x4fc y3565 w499 h550\"><div class=\"t m0 x22 h3b y13c8 ff2 fse fc0 sc0 ls3f ws0\">17<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3566 w497 h550\"><div class=\"t m0 x67 h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y3566 w498 h550\"><div class=\"t m0 x36 h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">85.701<span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3566 w499 h550\"><div class=\"t m0 x35 h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">108.897<span class=\"ff2\"> </span></div></td></tr></table>Le imposte anticipate rilevate nell\u2019esercizio s<span class=\"_ _1\"></span>i riferiscono principalmente:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2212<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>16.962 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>agli <span class=\"_ _1\"></span>accantonamenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fondi <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fondi relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>personale </span></span>non deducibili;  \u2212<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _3f\"> </span>694 <span class=\"_ _3f\"> </span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>euro, <span class=\"_ _3f\"> </span>agli <span class=\"_ _3f\"> </span>accantonamenti <span class=\"_ _2d\"> </span>ai <span class=\"_ _3f\"> </span>fondi <span class=\"_ _3f\"> </span>cause <span class=\"_ _3f\"> </span>legali <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>revocatori<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>fallimentari <span class=\"_ _3f\"> </span>non </span></span>deducibili. La voce \u201c2.3 Altri<span class=\"_ _1\"></span> aumenti\u201d si riferisce:<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per 5.419 migliaia di euro al s<span class=\"_ _1\"></span>aldo delle imposte anticipate di Dynamica S.p.A.<span class=\"_ _1\"></span>;<span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _40\"> </span>2.95<span class=\"_ _1\"></span>7 <span class=\"_ _40\"> </span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>euro <span class=\"_ _47\"> </span>alle <span class=\"_ _40\"> </span>differenze <span class=\"_ _47\"> </span>da <span class=\"_ _40\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _40\"> </span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _40\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _40\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _47\"> </span>consolidato <span class=\"_ _40\"> </span>in </span></span>applicazione <span class=\"_ _a7\"> </span>del <span class=\"_ _a8\"> </span>princip<span class=\"_ _1\"></span>io <span class=\"_ _a7\"> </span>contabile <span class=\"_ _a8\"> </span>internazio<span class=\"_ _1\"></span>nale <span class=\"_ _a8\"> </span>IFRS <span class=\"_ _a7\"> </span>3, <span class=\"_ _a7\"> </span>a <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>dell\u2019operazione <span class=\"_ _a7\"> </span>di aggregazione aziendale con Dynamica <span class=\"_ _1\"></span>S.p.A. Le imposte anticipate annullate nell\u2019esercizio<span class=\"_ _1\"></span> sono essenzialmente determinat<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per 29.042 migliaia di e<span class=\"_ _0\"></span>uro dal recupero delle svalutazioni sui crediti di e<span class=\"_ _0\"></span>sercizi precedenti, ai sensi </span></span>dell\u2019art. <span class=\"_ _3d\"> </span>16 <span class=\"_ _3d\"> </span>comma <span class=\"_ _3d\"> </span>4 <span class=\"_ _3d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3d\"> </span>Decreto <span class=\"_ _3d\"> </span>Legge <span class=\"_ _3d\"> </span>27 <span class=\"_ _3d\"> </span>giug<span class=\"_ _1\"></span>no <span class=\"_ _3d\"> </span>2015, <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>83 <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>suc<span class=\"_ _1\"></span>cessive <span class=\"_ _3d\"> </span>modifiche <span class=\"_ _40\"> </span>e integrazioni; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">per 13.503 migliaia di euro dall\u2019<span class=\"_ _1\"></span>utilizzo di fondi tassati;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>3.037 <span class=\"_ _3\"></span>migliaia di <span class=\"_ _3\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>deduzione <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>quota <span class=\"_ _1\"></span>annuale <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>10%, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>commi <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>67 </span></span>e <span class=\"_ _3f\"> </span>1068 <span class=\"_ _3f\"> </span>dell\u2019art. <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>della <span class=\"_ _3b\"> </span>L. <span class=\"_ _3f\"> </span>n. <span class=\"_ _3f\"> </span>14<span class=\"_ _1\"></span>5/2018, <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>componenti <span class=\"_ _3f\"> </span>reddituali <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>dall\u2019adozione <span class=\"_ _3f\"> </span>del modello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _29\"></span>perdite <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tese <span class=\"_ _29\"></span>sui <span class=\"_ _3b\"> </span>crediti <span class=\"_ _29\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3b\"></span>clientela, <span class=\"_ _29\"></span>iscritte <span class=\"_ _3b\"> </span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>prima applicazione del principio contabile IFRS 9;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per 2.017 migliaia di euro dal rigiro delle differenze da fair value iscritte nel bilancio consolidato in </span></span>applicazione <span class=\"_ _a7\"> </span>del <span class=\"_ _a8\"> </span>princip<span class=\"_ _1\"></span>io <span class=\"_ _a7\"> </span>contabile <span class=\"_ _a8\"> </span>internazio<span class=\"_ _1\"></span>nale <span class=\"_ _a8\"> </span>IFRS <span class=\"_ _a7\"> </span>3, <span class=\"_ _a7\"> </span>a <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>dell\u2019operazione <span class=\"_ _a7\"> </span>di aggregazione aziendale con Dynamica <span class=\"_ _1\"></span>S.p.A. 11.4 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> anticipate di <span class=\"_ _0\"></span>cui alla L. 21<span class=\"_ _0\"></span>4/2011<span class=\"ff2 fs4\"> </span><table class=\"s wbf9 haa0\" id=\"_0350bf5f-5efc-4c73-87ce-56dd86fb45dd\"><tr><td></td><td class=\"c x4ff y3567 w49e h62e\"><div class=\"t m0 x2e h7c y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x26a y3567 w49d h62e\"><div class=\"t m0 x3f h7c y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3568 w49b h25\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span> </div></td><td class=\"c x4ff y3568 w49e h25\"><div class=\"t m0 xef h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">64.273 </div></td><td class=\"c x26a y3568 w49d h25\"><div class=\"t m0 x137 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">95.278 </div></td></tr><tr><td class=\"c x259 y3569 w49b h25\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x4ff y3569 w49e h25\"><div class=\"t m0 x1f6 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ff3\">-</span> </div></td><td class=\"c x26a y3569 w49d h25\"><div class=\"t m0 x40 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ff3\">- </span></div></td></tr><tr><td class=\"c x259 y356a w49b h550\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr><tr><td class=\"c x259 y356b w49b h25\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x4ff y356b w49e h25\"><div class=\"t m0 x3c h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">           29.298 <span class=\"_ _0\"></span> </div></td><td class=\"c x26a y356b w49d h25\"><div class=\"t m0 x137 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">31.005 </div></td></tr><tr><td class=\"c x259 y356c w49b h550\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3.1 Rigiri </div></td><td class=\"c x4ff y356c w49e h550\"><div class=\"t m0 x95 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           29.298  </div></td><td class=\"c x26a y356c w49d h550\"><div class=\"t m0 x4e h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">                  31.00<span class=\"_ _0\"></span>5  </div></td></tr><tr><td class=\"c x259 y356d w49b h550\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3.2 Trasformazio<span class=\"_ _0\"></span>ne in crediti d'i<span class=\"_ _0\"></span>mposta </div></td><td class=\"c x4ff y356d w49e h550\"><div class=\"t m0 x18 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x26a y356d w49d h550\"><div class=\"t m0 x40 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\"> - </div></td></tr><tr><td class=\"c x259 y356e w49b h550\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">a) derivante da<span class=\"_ _0\"></span> perdite di <span class=\"_ _0\"></span>esercizio </div></td><td class=\"c x4ff y356e w49e h550\"><div class=\"t m0 x96 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y356e w49d h550\"><div class=\"t m0 xf0 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y356f w49b h5b3\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) derivante<span class=\"_ _0\"></span> da perdite fisc<span class=\"_ _0\"></span>ali </div></td><td class=\"c x4ff y356f w49e h5b3\"><div class=\"t m0 x96 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y356f w49d h5b3\"><div class=\"t m0 xf0 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3570 w49b h553\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3571 w49b h55b\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span> </div></td><td class=\"c x4ff y3571 w49e h55b\"><div class=\"t m0 xef h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">34.975 </div></td><td class=\"c x26a y3571 w49d h55b\"><div class=\"t m0 x137 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">64.273 </div></td></tr></table>La voce <span class=\"ff5\">\u201c3.1 Rigiri\u201d s<span class=\"_ _1\"></span>i riferisce:</span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>29.042 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>recupero delle <span class=\"_ _3\"></span>svalutazioni <span class=\"_ _1\"></span>sui <span class=\"_ _3\"></span>crediti di <span class=\"_ _3\"></span>esercizi <span class=\"_ _1\"></span>precedenti, <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ensi </span></span>dell\u2019art. <span class=\"_ _3d\"> </span>16 <span class=\"_ _3d\"> </span>comma <span class=\"_ _3d\"> </span>4 <span class=\"_ _3d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3d\"> </span>Decreto<span class=\"ff2\"> <span class=\"_ _3d\"> </span>L<span class=\"_ _1\"></span>egge <span class=\"_ _3d\"> </span>27 <span class=\"_ _3d\"> </span>giug<span class=\"_ _1\"></span>no <span class=\"_ _3d\"> </span>2015, <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>83<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> <span class=\"_ _3d\"> </span></span>e <span class=\"_ _3d\"> </span>success<span class=\"_ _1\"></span>ive <span class=\"_ _3d\"> </span>modifiche <span class=\"_ _3d\"> </span>e </span>integrazioni; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">per 256 migliaia di euro all\u2019<span class=\"_ _1\"></span>ammortamento degli avviamenti precedent<span class=\"_ _1\"></span>emente affrancati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></span>11.5 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> differite (in contr<span class=\"_ _0\"></span>opartita del <span class=\"_ _0\"></span>conto economi<span class=\"_ _0\"></span>co)<table class=\"s wbfa haa1\" id=\"_a64eccf4-ed2d-43b1-8104-61fc9a37be5a\"><tr><td></td><td class=\"c x500 y3572 w4a3 h24e\"><div class=\"t m0 x1f h3 y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x403 y3572 w4a4 h24e\"><div class=\"t m0 xb6 h3 y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3573 w4a2 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x500 y3573 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">             7.383 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x403 y3573 w4a4 h550\"><div class=\"t m0 x3c h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">788<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3574 w4a2 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x500 y3574 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">             2.566 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x403 y3574 w4a4 h550\"><div class=\"t m0 x28 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">7.005<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3575 w4a2 h550\"><div class=\"t m0 x67 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte diff<span class=\"_ _0\"></span>erite rilevat<span class=\"_ _0\"></span>e nell'eserc<span class=\"_ _0\"></span>izio<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3575 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">11 </span> </div></td><td class=\"c x403 y3575 w4a4 h550\"><div class=\"t m0 x34 h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3576 w4a2 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _0\"></span>ecedenti eserc<span class=\"_ _0\"></span>izi<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3576 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x403 y3576 w4a4 h550\"><div class=\"t m0 x84 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3577 w4a2 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3577 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x403 y3577 w4a4 h550\"><div class=\"t m0 x84 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3578 w4a2 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3578 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">11 </span> </div></td><td class=\"c x403 y3578 w4a4 h550\"><div class=\"t m0 x34 h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3579 w4a2 h55e\"><div class=\"t m0 x67 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquo<span class=\"_ _0\"></span>te fiscali<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3579 w4a3 h55e\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x403 y3579 w4a4 h55e\"><div class=\"t m0 x84 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y357a w4a2 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357a w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             2.555  </div></td><td class=\"c x403 y357a w4a4 h268\"><div class=\"t m0 x28 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">6.994<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y357b w4a2 h268\"><div class=\"t m0 xc5 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e </div></td><td class=\"c x500 y357b w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             2.555  </div></td><td class=\"c x403 y357b w4a4 h268\"><div class=\"t m0 x28 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">6.994 </div></td></tr><tr><td class=\"c x27f y357c w4a2 h5ef\"><div class=\"t m0 x67 h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x500 y357c w4a3 h5ef\"><div class=\"t m0 x2a h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">                47<span class=\"_ _0\"></span>7 <span class=\"ff2\"> </span></div></td><td class=\"c x403 y357c w4a4 h5ef\"><div class=\"t m0 x3c h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">410<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y357d w4a2 h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.1 Imposte diff<span class=\"_ _0\"></span>erite annull<span class=\"_ _0\"></span>ate nell'eserc<span class=\"_ _0\"></span>izio<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357d w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">477 </span> </div></td><td class=\"c x403 y357d w4a4 h268\"><div class=\"t m0 x3c h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">410<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y357e w4a2 h268\"><div class=\"t m0 xc5 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">a) rigiri<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357e w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">477 </span> </div></td><td class=\"c x403 y357e w4a4 h268\"><div class=\"t m0 x3c h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">410<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y357f w4a2 h268\"><div class=\"t m0 xc5 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357f w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y357f w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3580 w4a2 h268\"><div class=\"t m0 xc5 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3580 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3580 w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3581 w4a2 h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscali<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3581 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3581 w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3582 w4a2 h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3582 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3582 w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3583 w4a2 h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">       - di cui opera<span class=\"_ _0\"></span>zioni di aggre<span class=\"_ _0\"></span>gazione azienda<span class=\"_ _0\"></span>le </div></td><td class=\"c x500 y3583 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3583 w4a4 h268\"><div class=\"t m0 x84 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3584 w4a2 h268\"><div class=\"t m0 x67 h3b y2285 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x500 y3584 w4a3 h268\"><div class=\"t m0 x33 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">9.472 </div></td><td class=\"c x403 y3584 w4a4 h268\"><div class=\"t m0 x28 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">7.383 </div></td></tr></table>La voce <span class=\"_ _2\"></span>\u201c2.<span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>Altri aume<span class=\"_ _0\"></span>nti\u201d si <span class=\"_ _2\"></span>riferisce allo <span class=\"_ _0\"></span>stanziamento di <span class=\"_ _2\"></span>debiti per <span class=\"_ _0\"></span>imposte diff<span class=\"_ _0\"></span>erite <span class=\"ff2\">relativi alle <span class=\"_ _0\"></span>differenze<span class=\"_ _324\"> </span></span>da fair <span class=\"_ _1\"></span>value iscri<span class=\"_ _1\"></span>tte nel bi<span class=\"_ _1\"></span>lancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>in applicazio<span class=\"_ _1\"></span>ne del principi<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>abile internazionale <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>3,<span class=\"_ _324\"> </span>a seguito dell\u2019operazione di aggregazione azie<span class=\"_ _1\"></span>ndale con Dynamica S.p.<span class=\"_ _1\"></span>A.<span class=\"_ _324\"> </span>Le <span class=\"_ _40\"> </span>imposte <span class=\"_ _40\"> </span>differite <span class=\"_ _3d\"> </span>ann<span class=\"_ _1\"></span>ullate <span class=\"_ _40\"> </span>nell\u2019esercizio <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>relative <span class=\"_ _40\"> </span>agli <span class=\"_ _40\"> </span>ammortamenti <span class=\"_ _40\"> </span>effettuati <span class=\"_ _40\"> </span>sulle <span class=\"_ _40\"> </span>attivit\u00e0<span class=\"_ _324\"> </span>intangibili, sorte nell\u2019esercizio precedente con rif<span class=\"_ _1\"></span>erimento alla cd. <span class=\"_ _1\"></span><span class=\"ff2 fs3\">Operazione Lanternina.<span class=\"_ _324\"> </span></span>11.6 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> anticipate (in c<span class=\"_ _0\"></span>ontropartita<span class=\"_ _0\"></span> del patrimonio nett<span class=\"_ _0\"></span>o)<span class=\"fs3\"> </span><table class=\"s wbfb haa2\" id=\"_f9912556-f2e1-4419-a2ec-71d779947b15\"><tr><td></td><td class=\"c x501 y3585 w4aa h633\"><div class=\"t m0 x1f h7c y10b1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x372 y3585 w4a9 h633\"><div class=\"t m0 x2d h7c y10b1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3586 w4a7 h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span> </div></td><td class=\"c x501 y3586 w4aa h569\"><div class=\"t m0 x2a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">             9.845 <span class=\"_ _0\"></span> </div></td><td class=\"c x372 y3586 w4a9 h569\"><div class=\"t m0 x34 h7c y216c ff3 fse fc0 sc0 ls0 ws0\">17.855 </div></td></tr><tr><td class=\"c x259 y3587 w4ab h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x501 y3587 w4ac h569\"><div class=\"t m0 x2a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">                22<span class=\"_ _0\"></span>8  </div></td><td class=\"c x372 y3587 w4a9 h569\"><div class=\"t m0 x83 h7c y216c ff3 fse fc0 sc0 ls4b ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3588 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte ant<span class=\"_ _0\"></span>icipate rilev<span class=\"_ _0\"></span>ate nell'eserci<span class=\"_ _0\"></span>zio </div></td><td class=\"c x501 y3588 w4aa h569\"><div class=\"t m0 x8f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">228 </span> </div></td><td class=\"c x372 y3588 w4a9 h569\"><div class=\"t m0 x65 h3b y130e ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3589 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _0\"></span>ecedenti eserc<span class=\"_ _0\"></span>izi </div></td><td class=\"c x501 y3589 w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3589 w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358a w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili </div></td><td class=\"c x501 y358a w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358a w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358b w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) altre </div></td><td class=\"c x501 y358b w4aa h569\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls3f ws0\">228<span class=\"ls0\"> </span></div></td><td class=\"c x372 y358b w4a9 h569\"><div class=\"t m0 x65 h3b y216c ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y358c w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquo<span class=\"_ _0\"></span>te fiscali </div></td><td class=\"c x501 y358c w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358c w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358d w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x501 y358d w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358d w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358e w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">       - di cui opera<span class=\"_ _0\"></span>zioni di aggre<span class=\"_ _0\"></span>gazione azienda<span class=\"_ _0\"></span>le </div></td><td class=\"c x501 y358e w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358e w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358f w4a7 h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x501 y358f w4aa h569\"><div class=\"t m0 x2a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">             4.391 <span class=\"_ _0\"></span> </div></td><td class=\"c x372 y358f w4a9 h569\"><div class=\"t m0 x1fd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">8.021 </div></td></tr><tr><td class=\"c x259 y3590 w4a7 h580\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">3.1 Imposte ant<span class=\"_ _0\"></span>icipate annul<span class=\"_ _0\"></span>late nell'eserc<span class=\"_ _0\"></span>izio </div></td><td class=\"c x501 y3590 w4aa h580\"><div class=\"t m0 x8f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             4.391  </div></td><td class=\"c x372 y3590 w4a9 h580\"><div class=\"t m0 x1fd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">8.021 </div></td></tr><tr><td class=\"c x259 y3591 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">a) rigiri </div></td><td class=\"c x501 y3591 w4aa h569\"><div class=\"t m0 x8f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             4.391  </div></td><td class=\"c x372 y3591 w4a9 h569\"><div class=\"t m0 x1fd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">8.021 </div></td></tr><tr><td class=\"c x259 y3592 w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">b) svalutazion<span class=\"_ _0\"></span>i per sopravven<span class=\"_ _0\"></span>uta irrecupera<span class=\"_ _0\"></span>bilit\u00e0 </div></td><td class=\"c x501 y3592 w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3592 w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3593 w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) dovute al mu<span class=\"_ _0\"></span>tamento di cr<span class=\"_ _0\"></span>iteri contabil<span class=\"_ _0\"></span>i </div></td><td class=\"c x501 y3593 w4aa h569\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3593 w4a9 h569\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3594 w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">d) altre </div></td><td class=\"c x501 y3594 w4aa h569\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3594 w4a9 h569\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3595 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscal<span class=\"_ _0\"></span>i </div></td><td class=\"c x501 y3595 w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3595 w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3420 w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni </div></td><td class=\"c x501 y3420 w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3420 w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3596 w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">       - di cui opera<span class=\"_ _0\"></span>zioni di aggre<span class=\"_ _0\"></span>gazione azienda<span class=\"_ _0\"></span>le </div></td><td class=\"c x501 y3596 w4aa h569\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3596 w4a9 h569\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3597 w4a7 h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span> </div></td><td class=\"c x501 y3597 w4aa h569\"><div class=\"t m0 x33 h7c y216c ff3 fse fc0 sc0 ls0 ws0\">5.682 </div></td><td class=\"c x372 y3597 w4a9 h569\"><div class=\"t m0 x1fd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">9.845 </div></td></tr></table>Le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>anticipate <span class=\"_ _0\"></span>rilevate <span class=\"_ _2\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputabili alla <span class=\"_ _2\"></span>valutazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>classificati <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Attivit\u00e0 finanziarie valutate al fair value con <span class=\"_ _1\"></span>impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (FVOCI). Le <span class=\"_ _3d\"> </span>imposte <span class=\"_ _40\"> </span>anticipate <span class=\"_ _40\"> </span>annullate <span class=\"_ _3d\"> </span>n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3d\"> </span>relative <span class=\"_ _40\"> </span>principalmente<span class=\"_ _3\"></span><span class=\"ff7 fsb\"> <span class=\"_ _3d\"> </span></span><span class=\"ff2\">alla <span class=\"_ _3d\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>titoli </span>classificati tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair value <span class=\"_ _2\"></span>con impatto sulla <span class=\"_ _2\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 complessiv<span class=\"_ _1\"></span>a (F<span class=\"_ _0\"></span>VOCI). <div class=\"c w382 h60d gs45\"><div class=\"t m0 x67 h3 y22ac ff3 fse fc0 sc0 ls0 ws0\">11.7 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> differite (in contr<span class=\"_ _0\"></span>opartita del patr<span class=\"_ _0\"></span>imonio netto)<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></div><div class=\"gs46\"><table class=\"s wbfc haa3\" id=\"_b6f21fb1-4440-4df1-8ba3-eed70138401b\"><tr><td></td><td class=\"c x502 y3598 w4aa h635\"><div class=\"t m0 x1f h3 y218e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2f3 y3598 w4af h635\"><div class=\"t m0 x131 h3 y218e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3599 w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y3599 w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">                88<span class=\"_ _0\"></span>4 <span class=\"ff2\"> </span></div></td><td class=\"c x2f3 y3599 w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">249<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y359a w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y359a w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">             1.302 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x2f3 y359a w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">802<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y359b w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte diff<span class=\"_ _0\"></span>erite <span class=\"ff5\">rilevate ne<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _0\"></span>izio</span><span class=\"ff5\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x502 y359b w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             1.302  </div></td><td class=\"c x2f3 y359b w4af h550\"><div class=\"t m0 x13f h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">802<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y359c w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _0\"></span>ecedenti eserc<span class=\"_ _0\"></span>izi<span class=\"fs0\"> </span></div></td><td class=\"c x502 y359c w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y359c w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y359d w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento de<span class=\"_ _0\"></span>i criteri cont<span class=\"_ _0\"></span>abili<span class=\"fs0\"> </span></div></td><td class=\"c x502 y359d w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y359d w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td></td><td class=\"c x502 y359e w4aa h554\"><div class=\"t m0 x2e h3b yead ff2 fse fc0 sc0 ls0 ws0\">             1.302<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x27f y359e w7 h554\"><div class=\"t m0 xc5 h3 y140 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x2f3 y359e w4af h554\"><div class=\"t m0 x13f h3 y140 ff2 fse fc0 sc0 ls3f ws0\">802<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y359f w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquo<span class=\"_ _0\"></span>te fiscali<span class=\"fs0\"> </span></div></td><td class=\"c x502 y359f w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y359f w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a0 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a0 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a0 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a1 w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y35a1 w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">                79<span class=\"_ _0\"></span>2 <span class=\"ff2\"> </span></div></td><td class=\"c x2f3 y35a1 w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">167<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a2 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff5 fse fc0 sc0 ls0 ws0\">3.1 Imposte diff<span class=\"_ _0\"></span>erite annull<span class=\"_ _0\"></span>ate nell\u2019eserci<span class=\"_ _0\"></span>zio<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y35a2 w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">792 </span> </div></td><td class=\"c x2f3 y35a2 w4af h550\"><div class=\"t m0 x13f h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">167<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35a3 w7 h5b3\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">a) rigiri<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a3 w4aa h5b3\"><div class=\"t m0 x2e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">792 </span> </div></td><td class=\"c x2f3 y35a3 w4af h5b3\"><div class=\"t m0 x13f h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">167<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35a4 w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a4 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a4 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a5 w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a5 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a5 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a6 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscal<span class=\"_ _0\"></span>i<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a6 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a6 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a7 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a7 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a7 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a8 w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y35a8 w4aa h550\"><div class=\"t m0 x34 h7c ye31 ff3 fse fc0 sc0 ls0 ws0\">1.394 </div></td><td class=\"c x2f3 y35a8 w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">884<span class=\"ff2 fs0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs47\"><div class=\"t m0 x3 ha yf8e ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y2319 ff5 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>differite <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nell\u2019esercizio <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>dovute <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>classificati<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y59a ff2 fs4 fc0 sc0 ls0 ws0\">tra le Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (FVOCI). <span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y231a ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1e5b ff5 fs4 fc0 sc0 ls0 ws0\">Le imposte <span class=\"_ _2\"></span>dif<span class=\"_ _1\"></span>ferite annullate <span class=\"_ _0\"></span>nell\u2019esercizio sono <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>enzialmente relative <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la valutazione di <span class=\"_ _2\"></span>tito<span class=\"_ _1\"></span>li classificati<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha yd74 ff2 fs4 fc0 sc0 ls0 ws0\">tra le Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (FVOCI).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1295 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5bc y231b ff3 fsc fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y231c ff8 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ff2\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "Sezione <span class=\"_ _d5\"> </span>11   -<span class=\"ls84\">   </span>Le attiv<span class=\"_ _1\"></span>it\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0 fiscali   -<span class=\"_ _1\"></span>   <span class=\"ff4\">voce 110<span class=\"_ _1\"></span> dell\u2019Attivo e voce 60 del<span class=\"_ _1\"></span> Pas<span class=\"_ _1\"></span>sivo<span class=\"_ _324\"> </span></span>11.1 Attivit\u00e0 p<span class=\"_ _0\"></span>er imposte anticip<span class=\"_ _2\"></span>ate: <span class=\"_ _1\"></span>composizi<span class=\"_ _0\"></span>one<table class=\"s wbec ha9b\" id=\"_3a9b93c6-8844-42cd-a13f-ce4a373c95d7\"><tr><td></td><td class=\"c x37e y3528 w490 h5f8\"><div class=\"t m0 x2b h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">IRES<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x376 y3528 w3f0 h5f8\"><div class=\"t m0 x27 h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">IRAP<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f0 y3528 w491 h5f8\"><div class=\"t m0 x30 h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4ac y3528 w109 h5f8\"><div class=\"t m0 x3b h3 y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3529 w48f h268\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">A) In contropartit<span class=\"_ _0\"></span>a al conto ec<span class=\"_ _0\"></span>onomico:<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y352a w48f h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Perdite fisca<span class=\"_ _0\"></span>li </div></td><td class=\"c x37e y352a w490 h268\"><div class=\"t m0 xc5 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">    3.873  </div></td><td class=\"c x376 y352a w3f0 h268\"><div class=\"t m0 x3a h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">            -  </div></td><td class=\"c x4f0 y352a w491 h268\"><div class=\"t m0 x2a h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">3.873 </div></td><td class=\"c x4ac y352a w109 h268\"><div class=\"t m0 x138 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y352b w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Avviamento<span class=\"_ _0\"></span> fiscalmente d<span class=\"_ _0\"></span>educibile<span class=\"fs0\"> </span></div></td><td class=\"c x37e y352b w490 h268\"><div class=\"t m0 x46 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">   2.170 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y352b w3f0 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          439 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y352b w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">           2.609<span class=\"fs0\"> </span></div></td><td class=\"c x4ac y352b w109 h268\"><div class=\"t m0 x47 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.153<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y352c w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Svalutazione<span class=\"_ _0\"></span> crediti verso client<span class=\"_ _0\"></span>ela<span class=\"fs0\"> </span></div></td><td class=\"c x37e y352c w490 h268\"><div class=\"t m0 x2d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">40.055<span class=\"fs0\"> </span></div></td><td class=\"c x376 y352c w3f0 h268\"><div class=\"t m0 x26 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">      5.869 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y352c w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          45.924 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y352c w109 h268\"><div class=\"t m0 x46 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">77.868<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y352d w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Fondo svaluta<span class=\"_ _0\"></span>zione crediti forf<span class=\"_ _0\"></span>etario<span class=\"fs0\"> </span></div></td><td class=\"c x37e y352d w490 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">             305 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y352d w3f0 h268\"><div class=\"t m0 x30 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">             -  </div></td><td class=\"c x4f0 y352d w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">               305 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y352d w109 h268\"><div class=\"t m0 xa8 h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">305<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y352e w48f h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to civilistico <span class=\"_ _0\"></span>immobilizzaz<span class=\"_ _0\"></span>ioni materiali </div></td><td class=\"c x37e y352e w490 h268\"><div class=\"t m0 x26 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">444 </span> </div></td><td class=\"c x376 y352e w3f0 h268\"><div class=\"t m0 x4e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">1  </div></td><td class=\"c x4f0 y352e w491 h268\"><div class=\"t m0 x30 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">               <span class=\"ls3f\">445</span>  </div></td><td class=\"c x4ac y352e w109 h268\"><div class=\"t m0 xa8 h3b y2285 ff2 fse fc0 sc0 ls3f ws0\">445<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y352f w48f h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al fondo g<span class=\"_ _0\"></span>aranzie im<span class=\"_ _0\"></span>pegni e rischio<span class=\"_ _0\"></span> paese </div></td><td class=\"c x37e y352f w490 h268\"><div class=\"t m0 x2a h3b y2285 ff2 fse fc0 sc0 ls3f ws0\">894<span class=\"ls0\"> </span></div></td><td class=\"c x376 y352f w3f0 h268\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f0 y352f w491 h268\"><div class=\"t m0 x9 h3b y2285 ff2 fse fc0 sc0 ls3f ws0\">894<span class=\"ls0\"> </span></div></td><td class=\"c x4ac y352f w109 h268\"><div class=\"t m0 x47 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">1.052 </div></td></tr><tr><td class=\"c x27f y3530 w48f h5ef\"><div class=\"t m0 x67 h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento per on<span class=\"_ _0\"></span>eri del personale<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3530 w490 h5ef\"><div class=\"t m0 x4d h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">        8.576 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3530 w3f0 h5ef\"><div class=\"t m0 x42 h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">       1.514  </div></td><td class=\"c x4f0 y3530 w491 h5ef\"><div class=\"t m0 x3f h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">10.090 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3530 w109 h5ef\"><div class=\"t m0 x47 h3 ye6f ff2 fse fc0 sc0 ls0 ws0\">7.184<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3531 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al Fdo ca<span class=\"_ _0\"></span>use legali<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3531 w490 h268\"><div class=\"t m0 x26 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">         3.540 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3531 w3f0 h268\"><div class=\"t m0 x26 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">              - <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y3531 w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">           3.540 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3531 w109 h268\"><div class=\"t m0 x47 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.022<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3532 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al Fdo revoc<span class=\"_ _0\"></span>atorie fallim<span class=\"_ _0\"></span>entari<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3532 w490 h268\"><div class=\"t m0 x4d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">           405 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3532 w3f0 h268\"><div class=\"t m0 x26 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">           82  </div></td><td class=\"c x4f0 y3532 w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">487 </span><span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3532 w109 h268\"><div class=\"t m0 xa8 h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">471<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3533 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento al Fdo oneri<span class=\"_ _0\"></span> vari<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3533 w490 h268\"><div class=\"t m0 x4d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">        5.956 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3533 w3f0 h268\"><div class=\"t m0 x4d h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">        432 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y3533 w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">            6.388 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3533 w109 h268\"><div class=\"t m0 x47 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">4.328<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3534 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento fiscale<span class=\"_ _0\"></span> al TFR<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3534 w490 h268\"><div class=\"t m0 x138 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">9<span class=\"fs0\"> </span></div></td><td class=\"c x376 y3534 w3f0 h268\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f0 y3534 w491 h268\"><div class=\"t m0 x28 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">9<span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3534 w109 h268\"><div class=\"t m0 x36 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3535 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Altre spese ge<span class=\"_ _0\"></span>nerali deduc<span class=\"_ _0\"></span>ibili nell'eserci<span class=\"_ _0\"></span>zio successiv<span class=\"_ _0\"></span>o<span class=\"fs0\"> </span></div></td><td class=\"c x37e y3535 w490 h268\"><div class=\"t m0 x27 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">28 </span><span class=\"fs0\"> </span></div></td><td class=\"c x376 y3535 w3f0 h268\"><div class=\"t m0 x30 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">             -  </div></td><td class=\"c x4f0 y3535 w491 h268\"><div class=\"t m0 x3a h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">28 </span><span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3535 w109 h268\"><div class=\"t m0 x36 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">9<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3536 w48f h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">Altre <span class=\"fs0\"> </span></div></td><td class=\"c x37e y3536 w490 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">        10.460 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y3536 w3f0 h268\"><div class=\"t m0 x42 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          649 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y3536 w491 h268\"><div class=\"t m0 x30 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">          11.109 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y3536 w109 h268\"><div class=\"t m0 x46 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">11.056<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x273 y3539 wbed ha9c\"><div class=\"t m0 x23f h3 y3537 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">B) In contropar<span class=\"_ _0\"></span>tita al Patrimonio<span class=\"_ _0\"></span> Netto:<span class=\"_ _324\"> </span></div></td><td class=\"c x4f1 y353b wbee ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">76.715<span class=\"_ _324\"> </span></div></td><td class=\"c x4f2 y353b wbef ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">8.986<span class=\"_ _324\"> </span></div></td><td class=\"c x4f3 y353b wbf0 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">85.701</div></td><td class=\"c x4f4 y353b wbf1 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">108.897<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y353c w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento fiscale<span class=\"_ _0\"></span> al TFR<span class=\"fs0\"> </span></div></td><td class=\"c x37e y353c w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">721 </span><span class=\"fs0\"> </span></div></td><td class=\"c x376 y353c w3f0 h268\"><div class=\"t m0 x8 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">               - <span class=\"_ _0\"></span> </div></td><td class=\"c x4f0 y353c w491 h268\"><div class=\"t m0 x46 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">         721 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y353c w109 h268\"><div class=\"t m0 xa8 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">721<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y353d w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Svalutazione<span class=\"_ _0\"></span> titoli classificati<span class=\"_ _0\"></span> al FVOCI<span class=\"fs0\"> </span></div></td><td class=\"c x37e y353d w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">         4.070 <span class=\"fs0\"> </span></div></td><td class=\"c x376 y353d w3f0 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">         825 <span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y353d w491 h268\"><div class=\"t m0 x3a h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">           4.895 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y353d w109 h268\"><div class=\"t m0 x47 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">9.050<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y353e w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Altre<span class=\"fs0\"> </span></div></td><td class=\"c x37e y353e w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">55 </span><span class=\"fs0\"> </span></div></td><td class=\"c x376 y353e w3f0 h268\"><div class=\"t m0 x42 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">            <span class=\"ls3f\">11 </span><span class=\"fs0\"> </span></div></td><td class=\"c x4f0 y353e w491 h268\"><div class=\"t m0 x30 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">                 66 <span class=\"fs0\"> </span></div></td><td class=\"c x4ac y353e w109 h268\"><div class=\"t m0 x4e h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">74<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y353f w48f h5ef\"><div class=\"t m0 x67 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37e y353f w490 h5ef\"><div class=\"t m0 x26 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">         4.846 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x376 y353f w3f0 h5ef\"><div class=\"t m0 x1f h3 y229a ff3 fse fc0 sc0 ls11a ws0\">  <span class=\"ls0\">836 </span><span class=\"ls0\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x4f0 y353f w491 h5ef\"><div class=\"t m0 x26 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">            5.682 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4ac y353f w109 h5ef\"><div class=\"t m0 x35 h3 y229a ff3 fse fc0 sc0 ls0 ws0\">9.845<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3540 w48f h268\"><div class=\"t m0 x67 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37e y3540 w490 h268\"><div class=\"t m0 x26 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">       81.561 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x376 y3540 w3f0 h268\"><div class=\"t m0 x26 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">      9.822 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f0 y3540 w491 h268\"><div class=\"t m0 x42 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">           91.383 <span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4ac y3540 w109 h268\"><div class=\"t m0 xb6 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">118.742<span class=\"ff2 fs0\"> </span></div></td></tr></table>Probability test<span class=\"ff3\"> sulla fiscalit\u00e0 anticipata<span class=\"_ _324\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>In relazione <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>imposte a<span class=\"_ _1\"></span>nticipate so<span class=\"_ _1\"></span>pra descritte, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>evidenzia <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le st<span class=\"_ _1\"></span>esse s<span class=\"_ _1\"></span>ono riferibi<span class=\"_ _1\"></span>li per <span class=\"_ _1\"></span>un impo<span class=\"_ _1\"></span>rto<span class=\"_ _324\"> </span> di <span class=\"_ _2\"></span>34.975<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>a imposte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cui alla <span class=\"_ _2\"></span>Legge <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>14/2011, ch<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>conferito <span class=\"_ _0\"></span>certezza <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>recupero <span class=\"_ _2\"></span>delle<span class=\"_ _324\"> </span> stesse <span class=\"_ _2\"></span>rend<span class=\"_ _1\"></span>endo <span class=\"_ _2\"></span>di fatto <span class=\"_ _2\"></span>automaticamente soddisfatto <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>probability <span class=\"_ _2\"></span>test contemplato <span class=\"_ _2\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _2\"></span>12 <span class=\"_ _0\"></span>Imposte<span class=\"_ _324\"> </span> sul reddito.<span class=\"_ _324\"> </span> A <span class=\"_ _3b\"> </span>tale <span class=\"_ _3f\"> </span>riguardo <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>precisa<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Capogruppo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>Brianza <span class=\"_ _3f\"> </span>S.p.A. <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>tenuta <span class=\"_ _3f\"> </span>a<span class=\"_ _324\"> </span>l versamento del canone annuale di garanzia per la trasformab<span class=\"_ _1\"></span>ilit\u00e0 delle attivit\u00e0 per imposte anticipate d<span class=\"_ _324\"> </span>i cui <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Legge<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>214/2011 <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>d\u2019imposta, <span class=\"_ _3\"></span>intro<span class=\"_ _1\"></span>dotto <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _1\"></span>art. <span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>D.L. <span class=\"_ _3\"></span>n. <span class=\"_ _1\"></span>59/2016, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>base<span class=\"_ _324\"> </span> imponibile, calcolata secondo le dispo<span class=\"_ _1\"></span>sizioni normative, \u00e8 negativa. <span class=\"_ _1\"></span> Le ulteriori imposte anticipate s<span class=\"_ _1\"></span>opra descritte, non rientranti<span class=\"_ _1\"></span> nell\u2019ambito della <span class=\"_ _1\"></span>Legge 214/2011, s<span class=\"_ _1\"></span>ono state<span class=\"_ _324\"> </span> iscritte in <span class=\"_ _0\"></span>considerazione <span class=\"_ _0\"></span>della probabilit\u00e0 del <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>ro recupero, <span class=\"_ _0\"></span>prevedendo che possano <span class=\"_ _0\"></span>rendersi disponibil<span class=\"_ _324\"> </span>i in futuro imponibili fis<span class=\"_ _1\"></span>cali sufficient<span class=\"ff5\">i a recuperare l\u2019at<span class=\"_ _1\"></span>tivit\u00e0.<span class=\"_ _324\"> </span></span> In <span class=\"_ _3d\"> </span>par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3d\"> </span>effettuata <span class=\"_ _40\"> </span>un\u2019analisi <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>imposte <span class=\"_ _40\"> </span>anticipate <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>tipologia <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>timing <span class=\"_ _40\"> </span>d<span class=\"_ _324\"> </span>i riassorbimento, <span class=\"_ _3\"></span>nonch\u00e9<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>redditivit\u00e0 <span class=\"_ _1\"></span>futura <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>banca <span class=\"_ _3\"></span>e dei <span class=\"_ _3\"></span>relativi <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>nibili <span class=\"_ _1\"></span>fiscali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base delle<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> previsioni <span class=\"_ _3b\"> </span>economico <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3b\"> </span>contenute <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _3f\"> </span>Piano <span class=\"_ _3b\"> </span>Industriale <span class=\"_ _3f\"> </span>2024-2026<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>approvato <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>Consiglio <span class=\"_ _3b\"> </span>d<span class=\"_ _324\"> </span>i Amministrazione <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>23 <span class=\"_ _2d\"> </span>novembre <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _2d\"> </span>aggiornate <span class=\"_ _3f\"> </span>dal <span class=\"_ _2d\"> </span>processo <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>budget <span class=\"_ _2d\"> </span>2025 <span class=\"_ _2d\"> </span>approvato <span class=\"_ _2d\"> </span>da<span class=\"_ _324\"> </span>l Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>19 <span class=\"_ _3\"></span>Dicembre <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>estensione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>29, <span class=\"_ _3\"></span>meglio <span class=\"_ _3\"></span>descritta<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> nell\u2019ambito dei test di impairment sugli avvi<span class=\"_ _1\"></span>amenti.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Dall\u2019analisi \u00e8 <span class=\"_ _2\"></span>emerso <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>i futuri <span class=\"_ _0\"></span>imponibili fiscali <span class=\"_ _2\"></span>siano <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>consentire il <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>ero <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>sudd<span class=\"_ _1\"></span>ette <span class=\"_ _0\"></span>imposte<span class=\"_ _324\"> </span> anticipate.<span class=\"_ _324\"> </span> 11.2 Passivit\u00e0<span class=\"_ _0\"></span> per imposte dif<span class=\"_ _0\"></span>ferite: compo<span class=\"_ _0\"></span>sizione<span class=\"ff2 fs0\"> </span><table class=\"s wbf2 ha9d\" id=\"_858a3a11-43d9-4842-9ce5-7239c68abda1\"><tr><td></td><td class=\"c x3ca y3541 w3ae h62a\"><div class=\"t m0 x35 h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">IRES<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f5 y3541 w495 h62a\"><div class=\"t m0 x2d h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">IRAP<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4f6 y3541 w496 h62a\"><div class=\"t m0 x27 h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x283 y3541 w324 h62a\"><div class=\"t m0 x42 h3 y22a6 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3542 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff3 fse fc0 sc0 ls0 ws0\">A) In contropartit<span class=\"_ _0\"></span>a al conto ec<span class=\"_ _0\"></span>onomico:<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3543 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>ti fiscali immob<span class=\"_ _0\"></span>ilizzazioni ma<span class=\"_ _0\"></span>teriali<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3543 w3ae h268\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                    -    </div></td><td class=\"c x4f5 y3543 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   13 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y3543 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   13 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3543 w324 h268\"><div class=\"t m0 xb7 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">13<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3544 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to fiscale avv<span class=\"_ _0\"></span>iamento<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3544 w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   38 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y3544 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">8 </span> </div></td><td class=\"c x4f6 y3544 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   46 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3544 w324 h268\"><div class=\"t m0 xb7 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3545 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Intangibili fiscal<span class=\"_ _0\"></span>mente non ril<span class=\"_ _0\"></span>evanti<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3545 w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              5.104 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y3545 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              1.034 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y3545 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              6.138 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3545 w324 h268\"><div class=\"t m0 xbe h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">6.585 </div></td></tr><tr><td class=\"c x27f y3546 w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Altre <span class=\"fs0\"> </span></div></td><td class=\"c x3ca y3546 w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              3.270 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y3546 w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">5 </span> </div></td><td class=\"c x4f6 y3546 w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              3.275 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y3546 w324 h268\"><div class=\"t m0 x8f h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">750<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3547 wbf3 ha9c\"><div class=\"t m0 x23f h3 y3537 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">B) In contropartit<span class=\"_ _0\"></span>a al Patrimonio<span class=\"_ _0\"></span> Netto<span class=\"_ _324\"> </span></div></td><td class=\"c x4f7 y3548 wbf4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">8.41<span class=\"_ _0\"></span>2<span class=\"_ _324\"> </span></div></td><td class=\"c x4f8 y3548 wbf5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1.06<span class=\"_ _0\"></span>0<span class=\"_ _324\"> </span></div></td><td class=\"c x4f9 y3548 wbf5 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">9.47<span class=\"_ _0\"></span>2<span class=\"_ _324\"> </span></div></td><td class=\"c x4fa y3549 wbef ha55\"><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">7.383<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y354a w494 h268\"><div class=\"t m0 x67 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">Accantonam<span class=\"_ _0\"></span>ento fiscale<span class=\"_ _0\"></span> al TFR </div></td><td class=\"c x3ca y354a w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">7 </span> </div></td><td class=\"c x4f5 y354a w495 h268\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y354a w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">7 </span> </div></td><td class=\"c x283 y354a w324 h268\"><div class=\"t m0 x22 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x27f y354b w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Rivalutazione t<span class=\"_ _0\"></span>itoli classificat<span class=\"_ _0\"></span>i al FVOCI<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y354b w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              1.114 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y354b w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 226 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y354b w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">              1.340 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y354b w324 h268\"><div class=\"t m0 x8f h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">833<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y354c w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Rivalutazione p<span class=\"_ _0\"></span>artecipazioni<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y354c w3ae h268\"><div class=\"t m0 x1b h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y354c w495 h268\"><div class=\"t m0 x1b h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f6 y354c w496 h268\"><div class=\"t m0 x1b h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y354c w324 h268\"><div class=\"t m0 x75 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y354d w494 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">Rivalutazione p<span class=\"_ _0\"></span>atrimonio art<span class=\"_ _0\"></span>istico<span class=\"fs0\"> </span></div></td><td class=\"c x3ca y354d w3ae h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   39 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f5 y354d w495 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     <span class=\"ls10d\">8 </span> </div></td><td class=\"c x4f6 y354d w496 h268\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   47 <span class=\"_ _0\"></span> </div></td><td class=\"c x283 y354d w324 h268\"><div class=\"t m0 xb7 h3 y1e33 ff2 fse fc0 sc0 ls3f ws0\">47<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y354e w494 h5ef\"><div class=\"t m0 x67 h3 y22a9 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3ca y354e w3ae h5ef\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              1.16<span class=\"_ _0\"></span>0  </div></td><td class=\"c x4f5 y354e w495 h5ef\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">                 234 <span class=\"_ _0\"></span> </div></td><td class=\"c x4f6 y354e w496 h5ef\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              1.39<span class=\"_ _0\"></span>4  </div></td><td class=\"c x283 y354e w324 h5ef\"><div class=\"t m0 x8f h3 y22a9 ff3 fse fc0 sc0 ls0 ws0\">884<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y354f w494 h268\"><div class=\"t m0 x67 h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3ca y354f w3ae h268\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              9.57<span class=\"_ _0\"></span>2  </div></td><td class=\"c x4f5 y354f w495 h268\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">              1.29<span class=\"_ _0\"></span>4  </div></td><td class=\"c x4f6 y354f w496 h268\"><div class=\"t m0 x4d h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">            10.86<span class=\"_ _0\"></span>6  </div></td><td class=\"c x283 y354f w324 h268\"><div class=\"t m0 x1f3 h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">8.267<span class=\"ff2 fs0\"> </span></div></td></tr></table>La tabella evidenzia tutta la f<span class=\"_ _1\"></span>iscalit\u00e0 differita che sar\u00e0 as<span class=\"_ _1\"></span>sorbita nei prossimi esercizi.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> <div class=\"c w382 h57b gs3d\"><div class=\"t m0 x67 h3b y22ac ff3 fse fc0 sc0 ls0 ws0\">11.3 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> anticipate (in c<span class=\"_ _0\"></span>ontropartita del <span class=\"_ _0\"></span>conto econo<span class=\"_ _0\"></span>mico)<span class=\"ff2\"> </span></div></div><div class=\"gs3e\"><table class=\"s wbf6 ha9e\" id=\"_6af62a48-6918-47df-8d18-88d273c18094\"><tr><td></td><td></td><td class=\"c x4fb y3550 w498 h5cd\"><div class=\"t m0 x24 h3b y113 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3550 w499 h5cd\"><div class=\"t m0 x30 h3b y113 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3551 w497 h550\"><div class=\"t m0 x67 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y3551 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">         108.897 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3551 w499 h550\"><div class=\"t m0 x35 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">136.037<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3552 w497 h550\"><div class=\"t m0 x67 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y3552 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">           26.159 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3552 w499 h550\"><div class=\"t m0 x3f h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">18.746<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3553 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte ant<span class=\"_ _0\"></span>icipate rilev<span class=\"_ _0\"></span>ate nell'eserci<span class=\"_ _0\"></span>zio </div></td><td></td><td class=\"c x4fb y3553 w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           17.783  </div></td><td class=\"c x4fc y3553 w499 h550\"><div class=\"t m0 x3f h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">18.122 </div></td></tr><tr><td class=\"c x27f y3554 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls114 ws0\">a) <span class=\"ls0\">relative <span class=\"_ _0\"></span>a precedenti <span class=\"_ _0\"></span>esercizi</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x4fb y3554 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3554 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3555 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili </div></td><td></td><td class=\"c x4fb y3555 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3555 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3556 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">c) riprese di va<span class=\"_ _0\"></span>lore </div></td><td></td><td class=\"c x4fb y3556 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3556 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3557 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">d) altre </div></td><td></td><td class=\"c x4fb y3557 w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           17.783  </div></td><td class=\"c x4fc y3557 w499 h550\"><div class=\"t m0 x3f h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">18.122 </div></td></tr><tr><td class=\"c x27f y3558 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquote<span class=\"_ _0\"></span> fiscali </div></td><td></td><td class=\"c x4fb y3558 w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x4fc y3558 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3559 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti </div></td><td></td><td class=\"c x4fb y3559 w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             8.376  </div></td><td class=\"c x4fc y3559 w499 h550\"><div class=\"t m0 x9 h3b ye31 ff2 fse fc0 sc0 ls3f ws0\">624<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x4fd y355a wbf7 ha9f\"><div class=\"t m0 x23f h3b y319c ff8 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x4fe y355a wbf8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui operazion<span class=\"_ _0\"></span>i di aggregazione<span class=\"_ _0\"></span> aziendale<span class=\"_ _324\"> </span></div></td><td class=\"c x4fb y355b w498 h550\"><div class=\"t m0 x22 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">8.376 </div></td><td class=\"c x4fc y355b w499 h550\"><div class=\"t m0 x9 h3b ye31 ff2 fse fc0 sc0 ls3f ws0\">623<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y355c w497 h550\"><div class=\"t m0 x67 h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y355c w498 h550\"><div class=\"t m0 xb6 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">           49.355 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x4fc y355c w499 h550\"><div class=\"t m0 x3f h3b ye31 ff3 fse fc0 sc0 ls0 ws0\">45.886<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y355d w497 h5b3\"><div class=\"t m0 x3a h3b y22b1 ff2 fse fc0 sc0 ls0 ws0\">3.1 Imposte ant<span class=\"_ _0\"></span>icipate annul<span class=\"_ _0\"></span>late nell'eserc<span class=\"_ _0\"></span>izio </div></td><td></td><td class=\"c x4fb y355d w498 h5b3\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           49.354  </div></td><td class=\"c x4fc y355d w499 h5b3\"><div class=\"t m0 x3f h3b y22b1 ff2 fse fc0 sc0 ls0 ws0\">45.869 </div></td></tr><tr><td class=\"c x27f y355e w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">a) rigiri </div></td><td></td><td class=\"c x4fb y355e w498 h550\"><div class=\"t m0 xee h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           49.354  </div></td><td class=\"c x4fc y355e w499 h550\"><div class=\"t m0 x3f h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">45.869 </div></td></tr><tr><td class=\"c x27f y355f w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">b) svalutazion<span class=\"_ _0\"></span>i per sopravven<span class=\"_ _0\"></span>uta irrecupera<span class=\"_ _0\"></span>bilit\u00e0 </div></td><td></td><td class=\"c x4fb y355f w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y355f w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3560 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">c)  mutamento<span class=\"_ _0\"></span> di criteri co<span class=\"_ _0\"></span>ntabili </div></td><td></td><td class=\"c x4fb y3560 w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3560 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3561 w497 h550\"><div class=\"t m0 xbe h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">d) altre </div></td><td></td><td class=\"c x4fb y3561 w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3561 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3562 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscal<span class=\"_ _0\"></span>i </div></td><td></td><td class=\"c x4fb y3562 w498 h550\"><div class=\"t m0 xa7 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3562 w499 h550\"><div class=\"t m0 xc9 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3563 w497 h550\"><div class=\"t m0 x3a h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni:  </div></td><td></td><td class=\"c x4fb y3563 w498 h550\"><div class=\"t m0 x34 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x4fc y3563 w499 h550\"><div class=\"t m0 x22 h3b ye31 ff2 fse fc0 sc0 ls3f ws0\">17<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3564 w497 h597\"><div class=\"t m0 x4c h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">a) trasformazio<span class=\"_ _0\"></span>ne in crediti d'i<span class=\"_ _0\"></span>mposta di cu<span class=\"_ _0\"></span>i alla legge.n<span class=\"_ _0\"></span>.214/2011 </div></td><td></td><td class=\"c x4fb y3564 w498 h597\"><div class=\"t m0 xa7 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4fc y3564 w499 h597\"><div class=\"t m0 xc9 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3565 w497 h550\"><div class=\"t m0 x4c h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) altre </div></td><td></td><td class=\"c x4fb y3565 w498 h550\"><div class=\"t m0 x34 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x4fc y3565 w499 h550\"><div class=\"t m0 x22 h3b y13c8 ff2 fse fc0 sc0 ls3f ws0\">17<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3566 w497 h550\"><div class=\"t m0 x67 h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x4fb y3566 w498 h550\"><div class=\"t m0 x36 h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">85.701<span class=\"ff2\"> </span></div></td><td class=\"c x4fc y3566 w499 h550\"><div class=\"t m0 x35 h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">108.897<span class=\"ff2\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs3f\"><div class=\"t m0 x3 h7 y22b5 ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha yc2c ff5 fs4 fc0 sc0 ls0 ws0\">Le imposte anticipate rilevate nell\u2019esercizio s<span class=\"_ _1\"></span>i riferiscono principalmente:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y22b6 ffe fs4 fc0 sc0 ls0 ws0\">\u2212<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>16.962 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>agli <span class=\"_ _1\"></span>accantonamenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fondi <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fondi relativ<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>personale </span></span></div><div class=\"t m0 x84 ha yff5 ff2 fs4 fc0 sc0 ls0 ws0\">non deducibili;  </div><div class=\"t m0 x3 ha y22b7 ffe fs4 fc0 sc0 ls0 ws0\">\u2212<span class=\"ff8\"> <span class=\"_ _d2\"> </span><span class=\"ff2\">per <span class=\"_ _3f\"> </span>694 <span class=\"_ _3f\"> </span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>euro, <span class=\"_ _3f\"> </span>agli <span class=\"_ _3f\"> </span>accantonamenti <span class=\"_ _2d\"> </span>ai <span class=\"_ _3f\"> </span>fondi <span class=\"_ _3f\"> </span>cause <span class=\"_ _3f\"> </span>legali <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>revocatori<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>fallimentari <span class=\"_ _3f\"> </span>non </span></span></div><div class=\"t m0 x84 ha y82c ff2 fs4 fc0 sc0 ls0 ws0\">deducibili. </div><div class=\"t m0 x84 ha yf2a ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1027 ff5 fs4 fc0 sc0 ls0 ws0\">La voce \u201c2.3 Altri<span class=\"_ _1\"></span> aumenti\u201d si riferisce:<span class=\"ff2\"> </span></div><div class=\"t m0 x57 ha y326 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per 5.419 migliaia di euro al s<span class=\"_ _1\"></span>aldo delle imposte anticipate di Dynamica S.p.A.<span class=\"_ _1\"></span>;<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x57 ha y1230 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _40\"> </span>2.95<span class=\"_ _1\"></span>7 <span class=\"_ _40\"> </span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>euro <span class=\"_ _47\"> </span>alle <span class=\"_ _40\"> </span>differenze <span class=\"_ _47\"> </span>da <span class=\"_ _40\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>va<span class=\"_ _1\"></span>lue <span class=\"_ _40\"> </span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _40\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _40\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _47\"> </span>consolidato <span class=\"_ _40\"> </span>in </span></span></div><div class=\"t m0 x3d ha y5d3 ff5 fs4 fc0 sc0 ls0 ws0\">applicazione <span class=\"_ _a7\"> </span>del <span class=\"_ _a8\"> </span>princip<span class=\"_ _1\"></span>io <span class=\"_ _a7\"> </span>contabile <span class=\"_ _a8\"> </span>internazio<span class=\"_ _1\"></span>nale <span class=\"_ _a8\"> </span>IFRS <span class=\"_ _a7\"> </span>3, <span class=\"_ _a7\"> </span>a <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>dell\u2019operazione <span class=\"_ _a7\"> </span>di </div><div class=\"t m0 x3d ha y13e9 ff2 fs4 fc0 sc0 ls0 ws0\">aggregazione aziendale con Dynamica <span class=\"_ _1\"></span>S.p.A. </div><div class=\"t m0 x3 ha y19e3 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha yc3f ff5 fs4 fc0 sc0 ls0 ws0\">Le imposte anticipate annullate nell\u2019esercizio<span class=\"_ _1\"></span> sono essenzialmente determinat<span class=\"_ _1\"></span>e:<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x57 ha y3aa ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per 29.042 migliaia di e<span class=\"_ _0\"></span>uro dal recupero delle svalutazioni sui crediti di e<span class=\"_ _0\"></span>sercizi precedenti, ai sensi </span></span></div><div class=\"t m0 x3d ha yc33 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019art. <span class=\"_ _3d\"> </span>16 <span class=\"_ _3d\"> </span>comma <span class=\"_ _3d\"> </span>4 <span class=\"_ _3d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3d\"> </span>Decreto <span class=\"_ _3d\"> </span>Legge <span class=\"_ _3d\"> </span>27 <span class=\"_ _3d\"> </span>giug<span class=\"_ _1\"></span>no <span class=\"_ _3d\"> </span>2015, <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>83 <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>suc<span class=\"_ _1\"></span>cessive <span class=\"_ _3d\"> </span>modifiche <span class=\"_ _40\"> </span>e </div><div class=\"t m0 x3d ha y2175 ff2 fs4 fc0 sc0 ls0 ws0\">integrazioni; </div><div class=\"t m0 x57 ha y1171 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">per 13.503 migliaia di euro dall\u2019<span class=\"_ _1\"></span>utilizzo di fondi tassati;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span></div><div class=\"t m0 x57 ha y22b8 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>3.037 <span class=\"_ _3\"></span>migliaia di <span class=\"_ _3\"></span>euro<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>deduzione <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>quota <span class=\"_ _1\"></span>annuale <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>10%, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>commi <span class=\"_ _1\"></span>10<span class=\"_ _1\"></span>67 </span></span></div><div class=\"t m0 x3d ha y1d8a ff5 fs4 fc0 sc0 ls0 ws0\">e <span class=\"_ _3f\"> </span>1068 <span class=\"_ _3f\"> </span>dell\u2019art. <span class=\"_ _3f\"> </span>1 <span class=\"_ _2d\"> </span>della <span class=\"_ _3b\"> </span>L. <span class=\"_ _3f\"> </span>n. <span class=\"_ _3f\"> </span>14<span class=\"_ _1\"></span>5/2018, <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>componenti <span class=\"_ _3f\"> </span>reddituali <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>dall\u2019adozione <span class=\"_ _3f\"> </span>del </div><div class=\"t m0 x3d ha y228f ff2 fs4 fc0 sc0 ls0 ws0\">modello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _29\"></span>perdite <span class=\"_ _29\"></span>at<span class=\"_ _1\"></span>tese <span class=\"_ _29\"></span>sui <span class=\"_ _3b\"> </span>crediti <span class=\"_ _29\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3b\"></span>clientela, <span class=\"_ _29\"></span>iscritte <span class=\"_ _3b\"> </span>in <span class=\"_ _29\"></span>sede <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>prima </div><div class=\"t m0 x3d ha y22b9 ff2 fs4 fc0 sc0 ls0 ws0\">applicazione del principio contabile IFRS 9;<span class=\"_ _1\"></span> </div></div>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per 2.017 migliaia di euro dal rigiro delle differenze da fair value iscritte nel bilancio consolidato in </span></span>applicazione <span class=\"_ _a7\"> </span>del <span class=\"_ _a8\"> </span>princip<span class=\"_ _1\"></span>io <span class=\"_ _a7\"> </span>contabile <span class=\"_ _a8\"> </span>internazio<span class=\"_ _1\"></span>nale <span class=\"_ _a8\"> </span>IFRS <span class=\"_ _a7\"> </span>3, <span class=\"_ _a7\"> </span>a <span class=\"_ _a7\"> </span>seguito <span class=\"_ _a7\"> </span>dell\u2019operazione <span class=\"_ _a7\"> </span>di aggregazione aziendale con Dynamica <span class=\"_ _1\"></span>S.p.A. 11.4 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> anticipate di <span class=\"_ _0\"></span>cui alla L. 21<span class=\"_ _0\"></span>4/2011<span class=\"ff2 fs4\"> </span><table class=\"s wbf9 haa0\" id=\"_0350bf5f-5efc-4c73-87ce-56dd86fb45dd\"><tr><td></td><td class=\"c x4ff y3567 w49e h62e\"><div class=\"t m0 x2e h7c y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x26a y3567 w49d h62e\"><div class=\"t m0 x3f h7c y214f ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3568 w49b h25\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span> </div></td><td class=\"c x4ff y3568 w49e h25\"><div class=\"t m0 xef h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">64.273 </div></td><td class=\"c x26a y3568 w49d h25\"><div class=\"t m0 x137 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">95.278 </div></td></tr><tr><td class=\"c x259 y3569 w49b h25\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x4ff y3569 w49e h25\"><div class=\"t m0 x1f6 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ff3\">-</span> </div></td><td class=\"c x26a y3569 w49d h25\"><div class=\"t m0 x40 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ff3\">- </span></div></td></tr><tr><td class=\"c x259 y356a w49b h550\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr><tr><td class=\"c x259 y356b w49b h25\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x4ff y356b w49e h25\"><div class=\"t m0 x3c h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">           29.298 <span class=\"_ _0\"></span> </div></td><td class=\"c x26a y356b w49d h25\"><div class=\"t m0 x137 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">31.005 </div></td></tr><tr><td class=\"c x259 y356c w49b h550\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3.1 Rigiri </div></td><td class=\"c x4ff y356c w49e h550\"><div class=\"t m0 x95 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">           29.298  </div></td><td class=\"c x26a y356c w49d h550\"><div class=\"t m0 x4e h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">                  31.00<span class=\"_ _0\"></span>5  </div></td></tr><tr><td class=\"c x259 y356d w49b h550\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3.2 Trasformazio<span class=\"_ _0\"></span>ne in crediti d'i<span class=\"_ _0\"></span>mposta </div></td><td class=\"c x4ff y356d w49e h550\"><div class=\"t m0 x18 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x26a y356d w49d h550\"><div class=\"t m0 x40 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\"> - </div></td></tr><tr><td class=\"c x259 y356e w49b h550\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">a) derivante da<span class=\"_ _0\"></span> perdite di <span class=\"_ _0\"></span>esercizio </div></td><td class=\"c x4ff y356e w49e h550\"><div class=\"t m0 x96 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y356e w49d h550\"><div class=\"t m0 xf0 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y356f w49b h5b3\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) derivante<span class=\"_ _0\"></span> da perdite fisc<span class=\"_ _0\"></span>ali </div></td><td class=\"c x4ff y356f w49e h5b3\"><div class=\"t m0 x96 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y356f w49d h5b3\"><div class=\"t m0 xf0 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3570 w49b h553\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3571 w49b h55b\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span> </div></td><td class=\"c x4ff y3571 w49e h55b\"><div class=\"t m0 xef h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">34.975 </div></td><td class=\"c x26a y3571 w49d h55b\"><div class=\"t m0 x137 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">64.273 </div></td></tr></table>La voce <span class=\"ff5\">\u201c3.1 Rigiri\u201d s<span class=\"_ _1\"></span>i riferisce:</span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>29.042 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>recupero delle <span class=\"_ _3\"></span>svalutazioni <span class=\"_ _1\"></span>sui <span class=\"_ _3\"></span>crediti di <span class=\"_ _3\"></span>esercizi <span class=\"_ _1\"></span>precedenti, <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ensi </span></span>dell\u2019art. <span class=\"_ _3d\"> </span>16 <span class=\"_ _3d\"> </span>comma <span class=\"_ _3d\"> </span>4 <span class=\"_ _3d\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _3d\"> </span>Decreto<span class=\"ff2\"> <span class=\"_ _3d\"> </span>L<span class=\"_ _1\"></span>egge <span class=\"_ _3d\"> </span>27 <span class=\"_ _3d\"> </span>giug<span class=\"_ _1\"></span>no <span class=\"_ _3d\"> </span>2015, <span class=\"_ _3d\"> </span>n. <span class=\"_ _3d\"> </span>83<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> <span class=\"_ _3d\"> </span></span>e <span class=\"_ _3d\"> </span>success<span class=\"_ _1\"></span>ive <span class=\"_ _3d\"> </span>modifiche <span class=\"_ _3d\"> </span>e </span>integrazioni; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">per 256 migliaia di euro all\u2019<span class=\"_ _1\"></span>ammortamento degli avviamenti precedent<span class=\"_ _1\"></span>emente affrancati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></span></span>11.5 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> differite (in contr<span class=\"_ _0\"></span>opartita del <span class=\"_ _0\"></span>conto economi<span class=\"_ _0\"></span>co)<span class=\"ff2 fs0\"> </span><table class=\"s wbfa haa1\" id=\"_a64eccf4-ed2d-43b1-8104-61fc9a37be5a\"><tr><td></td><td class=\"c x500 y3572 w4a3 h24e\"><div class=\"t m0 x1f h3 y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x403 y3572 w4a4 h24e\"><div class=\"t m0 xb6 h3 y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3573 w4a2 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x500 y3573 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">             7.383 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x403 y3573 w4a4 h550\"><div class=\"t m0 x3c h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">788<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3574 w4a2 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x500 y3574 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">             2.566 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x403 y3574 w4a4 h550\"><div class=\"t m0 x28 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">7.005<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3575 w4a2 h550\"><div class=\"t m0 x67 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte diff<span class=\"_ _0\"></span>erite rilevat<span class=\"_ _0\"></span>e nell'eserc<span class=\"_ _0\"></span>izio<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3575 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">11 </span> </div></td><td class=\"c x403 y3575 w4a4 h550\"><div class=\"t m0 x34 h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3576 w4a2 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _0\"></span>ecedenti eserc<span class=\"_ _0\"></span>izi<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3576 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x403 y3576 w4a4 h550\"><div class=\"t m0 x84 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3577 w4a2 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3577 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x403 y3577 w4a4 h550\"><div class=\"t m0 x84 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3578 w4a2 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3578 w4a3 h550\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">11 </span> </div></td><td class=\"c x403 y3578 w4a4 h550\"><div class=\"t m0 x34 h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3579 w4a2 h55e\"><div class=\"t m0 x67 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquo<span class=\"_ _0\"></span>te fiscali<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3579 w4a3 h55e\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     - <span class=\"_ _0\"></span> </div></td><td class=\"c x403 y3579 w4a4 h55e\"><div class=\"t m0 x84 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y357a w4a2 h268\"><div class=\"t m0 x67 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357a w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             2.555  </div></td><td class=\"c x403 y357a w4a4 h268\"><div class=\"t m0 x28 h3 y1e33 ff2 fse fc0 sc0 ls0 ws0\">6.994<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y357b w4a2 h268\"><div class=\"t m0 xc5 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendal<span class=\"_ _0\"></span>e </div></td><td class=\"c x500 y357b w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             2.555  </div></td><td class=\"c x403 y357b w4a4 h268\"><div class=\"t m0 x28 h3b y1e33 ff2 fse fc0 sc0 ls0 ws0\">6.994 </div></td></tr><tr><td class=\"c x27f y357c w4a2 h5ef\"><div class=\"t m0 x67 h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x500 y357c w4a3 h5ef\"><div class=\"t m0 x2a h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">                47<span class=\"_ _0\"></span>7 <span class=\"ff2\"> </span></div></td><td class=\"c x403 y357c w4a4 h5ef\"><div class=\"t m0 x3c h3 y2285 ff3 fse fc0 sc0 ls0 ws0\">410<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y357d w4a2 h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.1 Imposte diff<span class=\"_ _0\"></span>erite annull<span class=\"_ _0\"></span>ate nell'eserc<span class=\"_ _0\"></span>izio<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357d w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">477 </span> </div></td><td class=\"c x403 y357d w4a4 h268\"><div class=\"t m0 x3c h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">410<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y357e w4a2 h268\"><div class=\"t m0 xc5 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">a) rigiri<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357e w4a3 h268\"><div class=\"t m0 x2a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">477 </span> </div></td><td class=\"c x403 y357e w4a4 h268\"><div class=\"t m0 x3c h3 y2285 ff2 fse fc0 sc0 ls3f ws0\">410<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y357f w4a2 h268\"><div class=\"t m0 xc5 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili<span class=\"fs0\"> </span></div></td><td class=\"c x500 y357f w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y357f w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3580 w4a2 h268\"><div class=\"t m0 xc5 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3580 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3580 w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3581 w4a2 h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscali<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3581 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3581 w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3582 w4a2 h268\"><div class=\"t m0 x67 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni<span class=\"fs0\"> </span></div></td><td class=\"c x500 y3582 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3582 w4a4 h268\"><div class=\"t m0 x84 h3 y2285 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3583 w4a2 h268\"><div class=\"t m0 x67 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">       - di cui opera<span class=\"_ _0\"></span>zioni di aggre<span class=\"_ _0\"></span>gazione azienda<span class=\"_ _0\"></span>le </div></td><td class=\"c x500 y3583 w4a3 h268\"><div class=\"t m0 x60 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x403 y3583 w4a4 h268\"><div class=\"t m0 x84 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3584 w4a2 h268\"><div class=\"t m0 x67 h3b y2285 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x500 y3584 w4a3 h268\"><div class=\"t m0 x33 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">9.472 </div></td><td class=\"c x403 y3584 w4a4 h268\"><div class=\"t m0 x28 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">7.383 </div></td></tr></table>La voce <span class=\"_ _2\"></span>\u201c2.<span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>Altri aume<span class=\"_ _0\"></span>nti\u201d si <span class=\"_ _2\"></span>riferisce allo <span class=\"_ _0\"></span>stanziamento di <span class=\"_ _2\"></span>debiti per <span class=\"_ _0\"></span>imposte diff<span class=\"_ _0\"></span>erite <span class=\"ff2\">relativi alle <span class=\"_ _0\"></span>differenze<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>da fair <span class=\"_ _1\"></span>value iscri<span class=\"_ _1\"></span>tte nel bi<span class=\"_ _1\"></span>lancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>in applicazio<span class=\"_ _1\"></span>ne del principi<span class=\"_ _1\"></span>o cont<span class=\"_ _1\"></span>abile internazionale <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>3,<span class=\"_ _324\"> </span> a seguito dell\u2019operazione di aggregazione azie<span class=\"_ _1\"></span>ndale con Dynamica S.p.<span class=\"_ _1\"></span>A.<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>Le <span class=\"_ _40\"> </span>imposte <span class=\"_ _40\"> </span>differite <span class=\"_ _3d\"> </span>ann<span class=\"_ _1\"></span>ullate <span class=\"_ _40\"> </span>nell\u2019esercizio <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>relative <span class=\"_ _40\"> </span>agli <span class=\"_ _40\"> </span>ammortamenti <span class=\"_ _40\"> </span>effettuati <span class=\"_ _40\"> </span>sulle <span class=\"_ _40\"> </span>attivit\u00e0<span class=\"_ _324\"> </span> intangibili, sorte nell\u2019esercizio precedente con rif<span class=\"_ _1\"></span>erimento alla cd. <span class=\"_ _1\"></span><span class=\"ff2 fs3\">Operazione Lanternina.<span class=\"_ _324\"> </span></span><span class=\"ff2 fs3\"><span class=\"fs4\"> </span></span><div class=\"c w4a6 h631 gs41\"><div class=\"t m0 xdd hb y1df8 ff3 fse fc0 sc0 ls0 ws0\">11.6 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> anticipate (in c<span class=\"_ _0\"></span>ontropartita<span class=\"_ _0\"></span> del patrimonio nett<span class=\"_ _0\"></span>o)<span class=\"fs3\"> </span></div></div><div class=\"gs42\"><table class=\"s wbfb haa2\" id=\"_f9912556-f2e1-4419-a2ec-71d779947b15\"><tr><td></td><td class=\"c x501 y3585 w4aa h633\"><div class=\"t m0 x1f h7c y10b1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x372 y3585 w4a9 h633\"><div class=\"t m0 x2d h7c y10b1 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3586 w4a7 h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span> </div></td><td class=\"c x501 y3586 w4aa h569\"><div class=\"t m0 x2a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">             9.845 <span class=\"_ _0\"></span> </div></td><td class=\"c x372 y3586 w4a9 h569\"><div class=\"t m0 x34 h7c y216c ff3 fse fc0 sc0 ls0 ws0\">17.855 </div></td></tr><tr><td class=\"c x259 y3587 w4ab h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti </div></td><td class=\"c x501 y3587 w4ac h569\"><div class=\"t m0 x2a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">                22<span class=\"_ _0\"></span>8  </div></td><td class=\"c x372 y3587 w4a9 h569\"><div class=\"t m0 x83 h7c y216c ff3 fse fc0 sc0 ls4b ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3588 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte ant<span class=\"_ _0\"></span>icipate rilev<span class=\"_ _0\"></span>ate nell'eserci<span class=\"_ _0\"></span>zio </div></td><td class=\"c x501 y3588 w4aa h569\"><div class=\"t m0 x8f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">228 </span> </div></td><td class=\"c x372 y3588 w4a9 h569\"><div class=\"t m0 x65 h3b y130e ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3589 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _0\"></span>ecedenti eserc<span class=\"_ _0\"></span>izi </div></td><td class=\"c x501 y3589 w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3589 w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358a w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili </div></td><td class=\"c x501 y358a w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358a w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358b w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) altre </div></td><td class=\"c x501 y358b w4aa h569\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls3f ws0\">228<span class=\"ls0\"> </span></div></td><td class=\"c x372 y358b w4a9 h569\"><div class=\"t m0 x65 h3b y216c ff2 fse fc0 sc0 ls3f ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y358c w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquo<span class=\"_ _0\"></span>te fiscali </div></td><td class=\"c x501 y358c w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358c w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358d w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti </div></td><td class=\"c x501 y358d w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358d w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358e w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">       - di cui opera<span class=\"_ _0\"></span>zioni di aggre<span class=\"_ _0\"></span>gazione azienda<span class=\"_ _0\"></span>le </div></td><td class=\"c x501 y358e w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y358e w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y358f w4a7 h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span> </div></td><td class=\"c x501 y358f w4aa h569\"><div class=\"t m0 x2a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">             4.391 <span class=\"_ _0\"></span> </div></td><td class=\"c x372 y358f w4a9 h569\"><div class=\"t m0 x1fd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">8.021 </div></td></tr><tr><td class=\"c x259 y3590 w4a7 h580\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">3.1 Imposte ant<span class=\"_ _0\"></span>icipate annul<span class=\"_ _0\"></span>late nell'eserc<span class=\"_ _0\"></span>izio </div></td><td class=\"c x501 y3590 w4aa h580\"><div class=\"t m0 x8f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             4.391  </div></td><td class=\"c x372 y3590 w4a9 h580\"><div class=\"t m0 x1fd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">8.021 </div></td></tr><tr><td class=\"c x259 y3591 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">a) rigiri </div></td><td class=\"c x501 y3591 w4aa h569\"><div class=\"t m0 x8f h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             4.391  </div></td><td class=\"c x372 y3591 w4a9 h569\"><div class=\"t m0 x1fd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">8.021 </div></td></tr><tr><td class=\"c x259 y3592 w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">b) svalutazion<span class=\"_ _0\"></span>i per sopravven<span class=\"_ _0\"></span>uta irrecupera<span class=\"_ _0\"></span>bilit\u00e0 </div></td><td class=\"c x501 y3592 w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3592 w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3593 w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) dovute al mu<span class=\"_ _0\"></span>tamento di cr<span class=\"_ _0\"></span>iteri contabil<span class=\"_ _0\"></span>i </div></td><td class=\"c x501 y3593 w4aa h569\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3593 w4a9 h569\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3594 w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">d) altre </div></td><td class=\"c x501 y3594 w4aa h569\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3594 w4a9 h569\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3595 w4a7 h569\"><div class=\"t m0 xdd h3b y130e ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscal<span class=\"_ _0\"></span>i </div></td><td class=\"c x501 y3595 w4aa h569\"><div class=\"t m0 xef h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3595 w4a9 h569\"><div class=\"t m0 xff h3b y130e ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3420 w4a7 ha1\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni </div></td><td class=\"c x501 y3420 w4aa ha1\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3420 w4a9 ha1\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3596 w4a7 h569\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">       - di cui opera<span class=\"_ _0\"></span>zioni di aggre<span class=\"_ _0\"></span>gazione azienda<span class=\"_ _0\"></span>le </div></td><td class=\"c x501 y3596 w4aa h569\"><div class=\"t m0 xef h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x372 y3596 w4a9 h569\"><div class=\"t m0 xff h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3597 w4a7 h569\"><div class=\"t m0 xdd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span> </div></td><td class=\"c x501 y3597 w4aa h569\"><div class=\"t m0 x33 h7c y216c ff3 fse fc0 sc0 ls0 ws0\">5.682 </div></td><td class=\"c x372 y3597 w4a9 h569\"><div class=\"t m0 x1fd h7c y216c ff3 fse fc0 sc0 ls0 ws0\">9.845 </div></td></tr></table></div><div class=\"c w2 h0 gs43\"><div class=\"t m0 x3 ha yd ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y11c0 ff5 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>anticipate <span class=\"_ _0\"></span>rilevate <span class=\"_ _2\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputabili alla <span class=\"_ _2\"></span>valutazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>classificati <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Attivit\u00e0 </div><div class=\"t m0 x3 ha y513 ff2 fs4 fc0 sc0 ls0 ws0\">finanziarie valutate al fair value con <span class=\"_ _1\"></span>impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (FVOCI). </div><div class=\"t m0 x3 ha y514 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2f y12b8 ff5 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _3d\"> </span>imposte <span class=\"_ _40\"> </span>anticipate <span class=\"_ _40\"> </span>annullate <span class=\"_ _3d\"> </span>n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3d\"> </span>relative <span class=\"_ _40\"> </span>principalmente<span class=\"_ _3\"></span><span class=\"ff7 fsb\"> <span class=\"_ _3d\"> </span></span><span class=\"ff2\">alla <span class=\"_ _3d\"> </span>valut<span class=\"_ _1\"></span>azione <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>titoli </span></div><div class=\"t m0 x3 ha y515 ff2 fs4 fc0 sc0 ls0 ws0\">classificati tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair value <span class=\"_ _2\"></span>con impatto sulla <span class=\"_ _2\"></span>redditiv<span class=\"_ _1\"></span>it\u00e0 complessiv<span class=\"_ _1\"></span>a (F<span class=\"_ _0\"></span>VOCI). </div><div class=\"t m0 x3 hee y217f ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y44d ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y2311 ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div>11.7 Variazioni<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> differite (in contr<span class=\"_ _0\"></span>opartita del patr<span class=\"_ _0\"></span>imonio netto)<table class=\"s wbfc haa3\" id=\"_b6f21fb1-4440-4df1-8ba3-eed70138401b\"><tr><td></td><td class=\"c x502 y3598 w4aa h635\"><div class=\"t m0 x1f h3 y218e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2f3 y3598 w4af h635\"><div class=\"t m0 x131 h3 y218e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3599 w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">1. Importo iniziale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y3599 w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">                88<span class=\"_ _0\"></span>4 <span class=\"ff2\"> </span></div></td><td class=\"c x2f3 y3599 w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">249<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y359a w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">2. Aumenti<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y359a w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">             1.302 <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td class=\"c x2f3 y359a w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">802<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y359b w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.1 Imposte diff<span class=\"_ _0\"></span>erite <span class=\"ff5\">rilevate ne<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _0\"></span>izio</span><span class=\"ff5\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x502 y359b w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             1.302  </div></td><td class=\"c x2f3 y359b w4af h550\"><div class=\"t m0 x13f h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">802<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y359c w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">a) relative a pr<span class=\"_ _0\"></span>ecedenti eserc<span class=\"_ _0\"></span>izi<span class=\"fs0\"> </span></div></td><td class=\"c x502 y359c w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y359c w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y359d w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento de<span class=\"_ _0\"></span>i criteri cont<span class=\"_ _0\"></span>abili<span class=\"fs0\"> </span></div></td><td class=\"c x502 y359d w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y359d w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td></td><td class=\"c x502 y359e w4aa h554\"><div class=\"t m0 x2e h3b yead ff2 fse fc0 sc0 ls0 ws0\">             1.302<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x27f y359e w7 h554\"><div class=\"t m0 xc5 h3 y140 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x2f3 y359e w4af h554\"><div class=\"t m0 x13f h3 y140 ff2 fse fc0 sc0 ls3f ws0\">802<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y359f w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.2 Nuove im<span class=\"_ _0\"></span>poste o incremen<span class=\"_ _0\"></span>ti di aliquo<span class=\"_ _0\"></span>te fiscali<span class=\"fs0\"> </span></div></td><td class=\"c x502 y359f w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y359f w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a0 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri aumen<span class=\"_ _0\"></span>ti<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a0 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a0 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a1 w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y35a1 w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">                79<span class=\"_ _0\"></span>2 <span class=\"ff2\"> </span></div></td><td class=\"c x2f3 y35a1 w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">167<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a2 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff5 fse fc0 sc0 ls0 ws0\">3.1 Imposte diff<span class=\"_ _0\"></span>erite annull<span class=\"_ _0\"></span>ate nell\u2019eserci<span class=\"_ _0\"></span>zio<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y35a2 w4aa h550\"><div class=\"t m0 x2e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">792 </span> </div></td><td class=\"c x2f3 y35a2 w4af h550\"><div class=\"t m0 x13f h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">167<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35a3 w7 h5b3\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">a) rigiri<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a3 w4aa h5b3\"><div class=\"t m0 x2e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">792 </span> </div></td><td class=\"c x2f3 y35a3 w4af h5b3\"><div class=\"t m0 x13f h3 ye31 ff2 fse fc0 sc0 ls3f ws0\">167<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35a4 w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">b) dovute al m<span class=\"_ _0\"></span>utamento di<span class=\"_ _0\"></span> criteri conta<span class=\"_ _0\"></span>bili<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a4 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a4 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a5 w7 h550\"><div class=\"t m0 xc5 h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">c) altre<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a5 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a5 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a6 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riduzioni di a<span class=\"_ _0\"></span>liquote fiscal<span class=\"_ _0\"></span>i<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a6 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a6 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a7 w7 h550\"><div class=\"t m0 x3a h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">3.3 Altre dimi<span class=\"_ _0\"></span>nuzioni<span class=\"fs0\"> </span></div></td><td class=\"c x502 y35a7 w4aa h550\"><div class=\"t m0 x136 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2f3 y35a7 w4af h550\"><div class=\"t m0 x1fd h3 ye31 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y35a8 w7 h550\"><div class=\"t m0 x67 h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">4. Importo finale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x502 y35a8 w4aa h550\"><div class=\"t m0 x34 h7c ye31 ff3 fse fc0 sc0 ls0 ws0\">1.394 </div></td><td class=\"c x2f3 y35a8 w4af h550\"><div class=\"t m0 x8b h3 ye31 ff3 fse fc0 sc0 ls0 ws0\">884<span class=\"ff2 fs0\"> </span></div></td></tr></table>Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>differite <span class=\"_ _3\"></span>rilevate <span class=\"_ _3\"></span>nell\u2019esercizio <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>dovute <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>classificati<span class=\"_ _324\"> </span>tra le Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (FVOCI). Le imposte <span class=\"_ _2\"></span>dif<span class=\"_ _1\"></span>ferite annullate <span class=\"_ _0\"></span>nell\u2019esercizio sono <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>enzialmente relative <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>la valutazione di <span class=\"_ _2\"></span>tito<span class=\"_ _1\"></span>li classificati<span class=\"_ _324\"> </span>tra le Attivit\u00e0 finanziarie valutate al fair <span class=\"_ _1\"></span>value con impatto sulla redditivi<span class=\"_ _1\"></span>t\u00e0 complessiva (FVOCI).<span class=\"_ _324\"> </span>Sezione <span class=\"_ _8a\"> </span><span class=\"ls87\">13 </span>- A<span class=\"_ _0\"></span>ltre attivit\u00e0<span class=\"_ _1\"></span> - voce 13<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>13.1 Altre attivit\u00e0<span class=\"_ _0\"></span>: composizion<span class=\"_ _0\"></span>e<table class=\"s wbfd haa4\" id=\"_c0880d9c-2895-4143-bdee-2c02ba1ee59b\"><tr><td></td><td class=\"c x503 y35a9 w4b3 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35a9 w4b4 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35aa w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti d'impos<span class=\"_ _0\"></span>ta<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y35ab w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ab w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">382.791<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ab w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">453.303<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ac w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota interess<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ac w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35ac w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35ad w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti vs l'erar<span class=\"_ _0\"></span>io per accon<span class=\"_ _0\"></span>ti versati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ad w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.017<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ad w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.728<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ae w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ritenute d'acco<span class=\"_ _0\"></span>nto subite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ae w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35ae w4b4 h550\"><div class=\"t m0 x133 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35af w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Assegni negozi<span class=\"_ _0\"></span>ati da regolare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35af w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">13.249<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35af w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">12.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b0 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Depositi cau<span class=\"_ _0\"></span>zionali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b0 w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">12<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35b1 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fatture emesse<span class=\"_ _0\"></span> da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b1 w4b3 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">121<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35b1 w4b4 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">78<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b2 w4b2 h5b3\"><div class=\"t m0 x67 h2f y20c6 ff2 fse fc0 sc0 ls0 ws0\">Debitori per t<span class=\"_ _0\"></span>itoli e cedole d<span class=\"_ _0\"></span>i terzi da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b2 w4b3 h5b3\"><div class=\"t m0 x136 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b2 w4b4 h5b3\"><div class=\"t m0 x114 h2f y20c6 ff2 fse fc0 sc0 ls3f ws0\">200<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b3 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scorte di stamp<span class=\"_ _0\"></span>anti e cance<span class=\"_ _0\"></span>lleria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b3 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b3 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b4 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e viaggian<span class=\"_ _0\"></span>ti con le filial<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b4 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.654<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b4 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">36.317<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b5 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valuta su o<span class=\"_ _0\"></span>perazioni di p<span class=\"_ _0\"></span>ortafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b5 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b5 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b6 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Investimenti fdo<span class=\"_ _0\"></span> integrativo <span class=\"_ _0\"></span>liquidazione <span class=\"_ _0\"></span>personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b6 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b6 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b7 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Spese incremen<span class=\"_ _0\"></span>tative su b<span class=\"_ _0\"></span>eni di terz<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b7 w4b3 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.860<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b7 w4b4 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.341<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b8 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b8 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.795<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b8 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">28.737<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b9 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altre partite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b9 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">51.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b9 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">42.688<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ba w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ba w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">549.960<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ba w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">602.925<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>La voce \u201cCrediti d\u2019imposta\u201d si r<span class=\"_ _1\"></span>iferisce principalmente:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _1\"></span>369.311 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(442.773 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio) <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>crediti<span class=\"_ _324\"> </span>fiscali <span class=\"_ _3\"></span>ecobonus/sis<span class=\"_ _1\"></span>mabonus <span class=\"_ _3\"></span>acquistati <span class=\"_ _3\"></span>ex <span class=\"_ _3\"></span>art.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>121 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Decreto<span class=\"_ _3\"></span>-legge <span class=\"_ _3\"></span>34/2020 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _324\"> </span>ammortizzato come <span class=\"_ _1\"></span>indicato nella <span class=\"_ _1\"></span>Parte A <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>A.2 Parte relativa <span class=\"_ _1\"></span>alle pr<span class=\"_ _1\"></span>incipali voci di <span class=\"_ _1\"></span>bilancio cui si<span class=\"_ _324\"> </span>fa rimando.<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per 1.120 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>connesso <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>mutui <span class=\"_ _1\"></span>erogati<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ricostruzione<span class=\"_ _324\"> </span>post sisma Abruzzo del 2009 (1.<span class=\"_ _1\"></span>121 migliaia di euro alla fine del precedente es<span class=\"_ _1\"></span>ercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _0\"></span>10.197 migliaia di euro, al <span class=\"_ _0\"></span>credito connesso alla gestione <span class=\"_ _0\"></span>dei mutui erogati per la ricostruzione<span class=\"_ _324\"> </span>post sisma Centro Italia del 20<span class=\"_ _1\"></span>16 (7.027 migliaia di euro alla fine del precedent<span class=\"_ _1\"></span>e esercizio).<span class=\"_ _324\"> </span>L\u2019importo <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>crediti <span class=\"_ _40\"> </span>fiscali <span class=\"_ _47\"> </span>ecobonus/sismabonus <span class=\"_ _47\"> </span>acquistati <span class=\"_ _40\"> </span>ti<span class=\"_ _1\"></span>ene <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>dell\u2019aggiornamento <span class=\"_ _40\"> </span>della<span class=\"_ _324\"> </span>valutazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>pote<span class=\"_ _1\"></span>nziale <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>potrebbe <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3b\"></span>esposto <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>seguito <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>sequestro<span class=\"_ _324\"> </span>preventivo <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>d\u2019i<span class=\"_ _1\"></span>mposta <span class=\"_ _29\"></span>acquistati <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>(me<span class=\"_ _1\"></span><span class=\"ff2\">rcato <span class=\"_ _29\"></span>primario <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>econdario) <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>complessivi<span class=\"_ _324\"> </span></span>44,2 <span class=\"_ _3f\"> </span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>euro, <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>cui <span class=\"_ _3f\"> </span>l\u2019impo<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>compensazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>stessi, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>aranno <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>casi<span class=\"_ _324\"> </span>accertati <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>frodi. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>pos<span class=\"_ _1\"></span>izione <span class=\"_ _2\"></span>ass<span class=\"_ _1\"></span>unta <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>giurisprudenza <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>inutil<span class=\"_ _3\"></span>izzabilit\u00e0<span class=\"_ _324\"> </span>del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>d\u2019impo<span class=\"_ _1\"></span>sta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ragione di <span class=\"_ _3\"></span>comportamenti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prescindono <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>cessionario, <span class=\"_ _3\"></span>dei nuovi <span class=\"_ _3\"></span>elementi<span class=\"_ _324\"> </span>informativi  acquisiti  circa  lo  stato  de<span class=\"_ _0\"></span>lle  indagini  delle  Procure, <span class=\"_ _2c\"> </span>nonc<span class=\"_ _1\"></span>h\u00e9  dell\u2019analisi  legale  e  tecnica<span class=\"_ _324\"> </span>condotta, la banca ha ritenuto opport<span class=\"_ _1\"></span>uno mantenere cautelativam<span class=\"_ _1\"></span>ente lo stanziamento complessiv<span class=\"_ _1\"></span>o di<span class=\"_ _324\"> </span>31,2 milioni di euro.<span class=\"_ _324\"> </span>Le <span class=\"_ _3b\"> </span>novit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span>trodotte <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>D.L<span class=\"ls29\">. <span class=\"_ _3f\"> </span><span class=\"ls128\">n.</span></span> <span class=\"_ _3f\"> </span>39/20<span class=\"_ _1\"></span>24, <span class=\"_ _3b\"> </span>tenuto <span class=\"_ _3f\"> </span>conto <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>tax <span class=\"_ _3f\"> </span>capacity <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>Desio,<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>hanno<span class=\"_ _324\"> </span>generato alcun effetto rettifi<span class=\"_ _1\"></span>cativo dei <span class=\"_ _1\"></span>crediti fiscali ecobonus/sismabo<span class=\"_ _1\"></span>nus acquistati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>I <span class=\"_ _2\"></span>\u201cCrediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>l'Erario <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>acconti <span class=\"_ _2\"></span>versati\u201d <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>effettuati <span class=\"_ _2\"></span>maggiori<span class=\"_ _324\"> </span>versamenti <span class=\"_ _47\"> </span>in <span class=\"_ _8d\"> </span>acconto <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8d\"> </span>al <span class=\"_ _8d\"> </span>debito <span class=\"_ _47\"> </span>che <span class=\"_ _8d\"> </span>risulter\u00e0 <span class=\"_ _47\"> </span>dalle <span class=\"_ _8d\"> </span>specifiche <span class=\"_ _47\"> </span>d<span class=\"_ _1\"></span>ichiarazioni; <span class=\"_ _8d\"> </span>in <span class=\"_ _8d\"> </span>dettaglio<span class=\"_ _324\"> </span>riguardano:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>il <span class=\"_ _2\"></span>credito per <span class=\"_ _2\"></span>imposta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bollo <span class=\"_ _2\"></span>assolta in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modo <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>rtuale <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>23<span class=\"_ _1\"></span>.285 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(16.676 migliaia<span class=\"_ _324\"> </span>di euro alla fine del precedente eserciz<span class=\"_ _1\"></span>io);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">il credito per l'acconto <span class=\"_ _1\"></span>dell'imposta sostitutiva <span class=\"_ _1\"></span>dovuto sul \u201c<span class=\"_ _1\"></span>capital gain\u201d <span class=\"_ _1\"></span>amministrato pari a <span class=\"_ _1\"></span>7.723<span class=\"_ _324\"> </span></span></span>migliaia di euro, di <span class=\"_ _0\"></span>cui all'art. 2, co. 5, de<span class=\"_ _0\"></span>l D.L. 30 novembre <span class=\"_ _0\"></span>2013, n. 133 (5.099 migliaia di <span class=\"_ _0\"></span>euro alla<span class=\"_ _324\"> </span>fine del precedente esercizio).<span class=\"_ _324\"> </span>La voce \u201cPartite <span class=\"_ _0\"></span>in corso di<span class=\"_ _0\"></span> lavorazione <span class=\"_ _0\"></span>e viaggianti tr<span class=\"_ _0\"></span>a le filiali\u201d accoglie <span class=\"_ _0\"></span>poste r<span class=\"_ _0\"></span>elative ad operazioni ch<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>generalmente trovano sistemazione definitiva n<span class=\"_ _1\"></span>ei primi giorni dell\u2019anno succes<span class=\"_ _1\"></span>sivo.<span class=\"_ _324\"> </span>Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero <span class=\"_ _0\"></span>delle commissioni di messa a disposizione fondi dalla cli<span class=\"_ _1\"></span>entela per 9.132 migliaia di euro<span class=\"_ _324\"> </span>(9.101 migliaia di euro alla<span class=\"_ _1\"></span> fine del precedente esercizio<span class=\"_ _1\"></span>);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>conti regolamento <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>carte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debito <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>7.858 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(6.429 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>deleghe F24 per 6.001 migliaia di euro (3.213 migli<span class=\"_ _1\"></span>aia di euro alla fine del precedente esercizio)<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>regolamento <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>DD <span class=\"_ _3\"></span>(addebiti <span class=\"_ _29\"></span>diretti) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>2<span class=\"_ _1\"></span>.235 <span class=\"_ _3\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(1.115<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>bonifici <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>regolati <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>1.215 <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(3.601 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>fine <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span>precedente esercizio);<span class=\"_ _324\"> </span>Le <span class=\"_ _0\"></span>\u201cSpese <span class=\"_ _2\"></span>incr<span class=\"_ _1\"></span>ementative su <span class=\"_ _2\"></span>beni di <span class=\"_ _2\"></span>terzi\u201d sono <span class=\"_ _2\"></span>soggett<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ad ammortamento <span class=\"_ _0\"></span>annuo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>eriodo<span class=\"_ _324\"> </span>residuo di valenza del contrat<span class=\"_ _1\"></span>to d\u2019affitto. Alla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>\u201cRatei <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>risconti <span class=\"_ _3b\"> </span>attivi\u201d <span class=\"_ _3b\"> </span>trova<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>evidenza <span class=\"_ _3b\"> </span>quelle <span class=\"_ _3b\"> </span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>riconducibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>specifiche <span class=\"_ _3b\"> </span>voci<span class=\"_ _324\"> </span>dell\u2019Attivo <span class=\"_ _3f\"> </span>patrimoniale; <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>principale <span class=\"_ _3f\"> </span>componente <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>questa <span class=\"_ _3b\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>relativa <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>conti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>spese<span class=\"_ _324\"> </span>amministrative.<span class=\"_ _324\"> </span>Tra le principali voci che compongono la voce \u201cAltre parti<span class=\"_ _1\"></span>te\u201d vi sono:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>in attesa <span class=\"_ _0\"></span>di riscossione <span class=\"_ _0\"></span>relativi ad <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>tre partite per <span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>.713 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(22.889 migliaia <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span>euro alla <span class=\"_ _2\"></span>fine del <span class=\"_ _0\"></span>precedente esercizio), riconducibili principalmente<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>crediti per <span class=\"_ _0\"></span>imposta di <span class=\"_ _2\"></span>bo<span class=\"_ _1\"></span>llo<span class=\"_ _324\"> </span>su <span class=\"_ _40\"> </span>estratti <span class=\"_ _40\"> </span>conto, <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>servizi <span class=\"_ _40\"> </span>addebi<span class=\"_ _1\"></span>tati <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>clientela <span class=\"_ _3d\"> </span>trimestr<span class=\"_ _1\"></span>almente <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>proventi<span class=\"_ _324\"> </span>interbancari;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>6.899 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>confronti de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>omotori <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _2\"></span>erogata <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>titolo<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3f\"> </span>bonus <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ingresso <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>ancora <span class=\"_ _2d\"> </span>maturata <span class=\"_ _3f\"> </span>(5.634<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fine <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>prec<span class=\"_ _1\"></span>edente<span class=\"_ _324\"> </span>esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>emetter<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>5.688 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(2.095<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>precedent<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span>esercizio).<span class=\"_ _324\"> </span>Sezione <span class=\"_ _d5\"> </span>8   -   Altre passiv<span class=\"_ _1\"></span>it\u00e0   -<span class=\"ls84\">   </span>v<span class=\"_ _1\"></span>oce 80 8.1 Altre passi<span class=\"_ _0\"></span>vit\u00e0: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc0c haac\" id=\"_ebd11144-a1b3-44e0-81e8-c71649f57def\"><tr><td></td><td class=\"c x285 y360d w4fa h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360d w187 h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y360e w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> l'Erario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360e w4fa h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">673 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y360e w187 h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">168<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y360f w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Importi da versar<span class=\"_ _0\"></span>e all'Erario per<span class=\"_ _0\"></span> conto Terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360f w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">48.145 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360f w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">44.725<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3610 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Contributi prev<span class=\"_ _0\"></span>idenziali da r<span class=\"_ _0\"></span>iversare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3610 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.266 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3610 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.625<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3611 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Azionisti conto<span class=\"_ _0\"></span> dividendi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3611 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">34 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3611 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">25<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3612 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fornitori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3612 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">34.735 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3612 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.797<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3613 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Somme a dispos<span class=\"_ _0\"></span>izione della<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3613 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.666 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3613 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">14.769<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3614 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Interessi e com<span class=\"_ _0\"></span>petenze da acc<span class=\"_ _0\"></span>reditare<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3615 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti a fr<span class=\"_ _0\"></span>onte disposiz<span class=\"_ _0\"></span>ione su eff<span class=\"_ _0\"></span>etti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3615 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3615 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">87<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3616 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti an<span class=\"_ _0\"></span>ticipati su cred<span class=\"_ _0\"></span>iti a scader<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3616 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.320 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3616 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.050<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3617 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e partite v<span class=\"_ _0\"></span>iaggianti con<span class=\"_ _0\"></span> le Filiali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3617 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.570 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3617 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.680<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3618 w4f7 h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valute su o<span class=\"_ _0\"></span>perazioni di<span class=\"_ _0\"></span> portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3618 w4fa h5b3\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">140.340 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3618 w187 h5b3\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">18.267<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3619 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> il personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3619 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.543 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3619 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.252<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361a w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Creditori divers<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361a w4fa h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">101.780 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361a w187 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">134.619<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361b w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fondi su garan<span class=\"_ _0\"></span>zie rilasciate e<span class=\"_ _0\"></span> impegni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y361c w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361c w4fa h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">16.842 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361c w187 h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">15.387<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361d w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361d w4fa h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">384.969 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361d w187 h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">294.451<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cImporti <span class=\"_ _2\"></span>da versar<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>l\u2019Erario per <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>di terzi\u201d <span class=\"_ _2\"></span>accoglie <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Deleghe F24 <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>riversare <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>client<span class=\"_ _1\"></span>ela <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>somme <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>versare <span class=\"_ _29\"></span>all\u2019Erario <span class=\"_ _29\"></span>relative <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>ritenute <span class=\"_ _3\"></span>op<span class=\"_ _1\"></span>erate <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al Banco.  Le <span class=\"_ _3f\"> </span>\u201cPartite <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>corso <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>lavorazione <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>parti<span class=\"_ _1\"></span>te <span class=\"_ _3f\"> </span>viaggianti <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>Filia<span class=\"_ _1\"></span>li\u201d <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>poste <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>generalmente trovano s<span class=\"_ _1\"></span>istemazione definitiva nei <span class=\"_ _1\"></span>primi <span class=\"_ _1\"></span>giorni del <span class=\"_ _1\"></span>periodo successivo. <span class=\"_ _1\"></span>Le principali <span class=\"_ _1\"></span>tra queste <span class=\"_ _1\"></span>poste sono quelle relative:  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">incassi relativi ad operazioni di factoring <span class=\"_ _0\"></span>da clientela per 4.627 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(6.424 migliaia di euro<span class=\"_ _0\"></span> </span></span>alla fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">sistemazio<span class=\"_ _1\"></span>ni de<span class=\"_ _0\"></span>lle rate <span class=\"_ _2\"></span>inc<span class=\"_ _1\"></span>assate relative <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>mutui ceduti a <span class=\"_ _2\"></span>Desio OBG e <span class=\"_ _0\"></span>SME per <span class=\"_ _0\"></span>2.808 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro </span></span>(236 migliaia alla fine dell\u2019esercizio p<span class=\"_ _1\"></span>recedente)<span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a  bonifici  in  lavorazione <span class=\"_ _2c\"> </span>per  complessivi  1.489  migliaia <span class=\"_ _2c\"> </span>di  euro  (2.507  migliaia  di <span class=\"_ _2c\"> </span>euro  alla  fine </span></span>dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>canale <span class=\"_ _2d\"> </span>CBILL <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>1.277 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(3.4<span class=\"_ _1\"></span>18 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>dell\u2019esercizio </span></span>precedente),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">ad incassi M.A.V., R.A.V., bollettini e disposizioni SDD <span class=\"_ _0\"></span>per 449 migliaia di <span class=\"_ _0\"></span>euro (618 migliaia di e<span class=\"_ _0\"></span>uro alla </span></span>fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a poste connesse ad operazioni in titoli successivamente <span class=\"_ _0\"></span>regolate per 177 (2.581 migliaia di euro <span class=\"_ _0\"></span>alla </span></span>fine dell\u2019esercizio precedente).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019ammontare <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce \u201cScarti <span class=\"_ _3\"></span>valute <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>portafoglio\u201d \u00e8 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>compensazione <span class=\"_ _3\"></span>di partite  illiquide  dare  e<span class=\"_ _0\"></span>  partite  illiquide  avere  a <span class=\"_ _2c\"> </span>fronte  di  diverse  tipologie  di  operazioni  che <span class=\"_ _2c\"> </span>hann<span class=\"_ _1\"></span>o interessato sia i conti della clientela sia q<span class=\"_ _1\"></span>uelli delle b<span class=\"_ _1\"></span>anche corrispondenti<span class=\"_ _1\"></span> Le <span class=\"_ _2\"></span>principali poste <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>compongono <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201cCreditori <span class=\"_ _0\"></span>diversi\u201d <span class=\"_ _2\"></span>riguardano: i <span class=\"_ _2\"></span>bonifici <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>regolare <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Stanz<span class=\"_ _1\"></span>a Compensazione <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>uscita <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>favore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>correntisti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>81.325 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _40\"> </span>(117.213 <span class=\"_ _47\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>fine <span class=\"_ _3d\"> </span>dello <span class=\"_ _40\"> </span>scorso <span class=\"_ _40\"> </span>esercizio), <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>credito<span class=\"_ _1\"></span>ri <span class=\"_ _3d\"> </span>diversi <span class=\"_ _47\"> </span>per <span class=\"_ _3d\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>di negoziazione valuta per 476 migliaia di <span class=\"_ _1\"></span>euro (3.559 migliaia di euro lo scors<span class=\"_ _1\"></span>o anno).<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-691": {
   "value": "Sezione <span class=\"_ _8a\"> </span><span class=\"ls87\">13 </span>- A<span class=\"_ _0\"></span>ltre attivit\u00e0<span class=\"_ _1\"></span> - voce 13<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>13.1 Altre attivit\u00e0<span class=\"_ _0\"></span>: composizion<span class=\"_ _0\"></span>e<table class=\"s wbfd haa4\" id=\"_c0880d9c-2895-4143-bdee-2c02ba1ee59b\"><tr><td></td><td class=\"c x503 y35a9 w4b3 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35a9 w4b4 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35aa w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti d'impos<span class=\"_ _0\"></span>ta<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y35ab w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ab w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">382.791<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ab w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">453.303<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ac w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota interess<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ac w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35ac w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35ad w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti vs l'erar<span class=\"_ _0\"></span>io per accon<span class=\"_ _0\"></span>ti versati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ad w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.017<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ad w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.728<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ae w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ritenute d'acco<span class=\"_ _0\"></span>nto subite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ae w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35ae w4b4 h550\"><div class=\"t m0 x133 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35af w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Assegni negozi<span class=\"_ _0\"></span>ati da regolare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35af w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">13.249<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35af w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">12.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b0 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Depositi cau<span class=\"_ _0\"></span>zionali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b0 w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">12<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35b1 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fatture emesse<span class=\"_ _0\"></span> da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b1 w4b3 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">121<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35b1 w4b4 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">78<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b2 w4b2 h5b3\"><div class=\"t m0 x67 h2f y20c6 ff2 fse fc0 sc0 ls0 ws0\">Debitori per t<span class=\"_ _0\"></span>itoli e cedole d<span class=\"_ _0\"></span>i terzi da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b2 w4b3 h5b3\"><div class=\"t m0 x136 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b2 w4b4 h5b3\"><div class=\"t m0 x114 h2f y20c6 ff2 fse fc0 sc0 ls3f ws0\">200<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b3 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scorte di stamp<span class=\"_ _0\"></span>anti e cance<span class=\"_ _0\"></span>lleria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b3 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b3 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b4 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e viaggian<span class=\"_ _0\"></span>ti con le filial<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b4 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.654<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b4 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">36.317<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b5 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valuta su o<span class=\"_ _0\"></span>perazioni di p<span class=\"_ _0\"></span>ortafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b5 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b5 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b6 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Investimenti fdo<span class=\"_ _0\"></span> integrativo <span class=\"_ _0\"></span>liquidazione <span class=\"_ _0\"></span>personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b6 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b6 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b7 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Spese incremen<span class=\"_ _0\"></span>tative su b<span class=\"_ _0\"></span>eni di terz<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b7 w4b3 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.860<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b7 w4b4 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.341<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b8 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b8 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.795<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b8 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">28.737<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b9 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altre partite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b9 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">51.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b9 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">42.688<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ba w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ba w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">549.960<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ba w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">602.925<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>La voce \u201cCrediti d\u2019imposta\u201d si r<span class=\"_ _1\"></span>iferisce principalmente:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _1\"></span>369.311 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(442.773 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio) <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>crediti<span class=\"_ _324\"> </span>fiscali <span class=\"_ _3\"></span>ecobonus/sis<span class=\"_ _1\"></span>mabonus <span class=\"_ _3\"></span>acquistati <span class=\"_ _3\"></span>ex <span class=\"_ _3\"></span>art.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>121 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Decreto<span class=\"_ _3\"></span>-legge <span class=\"_ _3\"></span>34/2020 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _324\"> </span>ammortizzato come <span class=\"_ _1\"></span>indicato nella <span class=\"_ _1\"></span>Parte A <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>A.2 Parte relativa <span class=\"_ _1\"></span>alle pr<span class=\"_ _1\"></span>incipali voci di <span class=\"_ _1\"></span>bilancio cui si<span class=\"_ _324\"> </span>fa rimando.<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per 1.120 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>connesso <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>mutui <span class=\"_ _1\"></span>erogati<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ricostruzione<span class=\"_ _324\"> </span>post sisma Abruzzo del 2009 (1.<span class=\"_ _1\"></span>121 migliaia di euro alla fine del precedente es<span class=\"_ _1\"></span>ercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _0\"></span>10.197 migliaia di euro, al <span class=\"_ _0\"></span>credito connesso alla gestione <span class=\"_ _0\"></span>dei mutui erogati per la ricostruzione<span class=\"_ _324\"> </span>post sisma Centro Italia del 20<span class=\"_ _1\"></span>16 (7.027 migliaia di euro alla fine del precedent<span class=\"_ _1\"></span>e esercizio).<span class=\"_ _324\"> </span>L\u2019importo <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>crediti <span class=\"_ _40\"> </span>fiscali <span class=\"_ _47\"> </span>ecobonus/sismabonus <span class=\"_ _47\"> </span>acquistati <span class=\"_ _40\"> </span>ti<span class=\"_ _1\"></span>ene <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>dell\u2019aggiornamento <span class=\"_ _40\"> </span>della<span class=\"_ _324\"> </span>valutazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>pote<span class=\"_ _1\"></span>nziale <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>potrebbe <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3b\"></span>esposto <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>seguito <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>sequestro<span class=\"_ _324\"> </span>preventivo <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>d\u2019i<span class=\"_ _1\"></span>mposta <span class=\"_ _29\"></span>acquistati <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>(me<span class=\"_ _1\"></span><span class=\"ff2\">rcato <span class=\"_ _29\"></span>primario <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>econdario) <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>complessivi<span class=\"_ _324\"> </span></span>44,2 <span class=\"_ _3f\"> </span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>euro, <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>cui <span class=\"_ _3f\"> </span>l\u2019impo<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>compensazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>stessi, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>aranno <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>casi<span class=\"_ _324\"> </span>accertati <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>frodi. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>pos<span class=\"_ _1\"></span>izione <span class=\"_ _2\"></span>ass<span class=\"_ _1\"></span>unta <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>giurisprudenza <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>inutil<span class=\"_ _3\"></span>izzabilit\u00e0<span class=\"_ _324\"> </span>del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>d\u2019impo<span class=\"_ _1\"></span>sta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ragione di <span class=\"_ _3\"></span>comportamenti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prescindono <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>cessionario, <span class=\"_ _3\"></span>dei nuovi <span class=\"_ _3\"></span>elementi<span class=\"_ _324\"> </span>informativi  acquisiti  circa  lo  stato  de<span class=\"_ _0\"></span>lle  indagini  delle  Procure, <span class=\"_ _2c\"> </span>nonc<span class=\"_ _1\"></span>h\u00e9  dell\u2019analisi  legale  e  tecnica<span class=\"_ _324\"> </span>condotta, la banca ha ritenuto opport<span class=\"_ _1\"></span>uno mantenere cautelativam<span class=\"_ _1\"></span>ente lo stanziamento complessiv<span class=\"_ _1\"></span>o di<span class=\"_ _324\"> </span>31,2 milioni di euro.<span class=\"_ _324\"> </span>Le <span class=\"_ _3b\"> </span>novit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span>trodotte <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>D.L<span class=\"ls29\">. <span class=\"_ _3f\"> </span><span class=\"ls128\">n.</span></span> <span class=\"_ _3f\"> </span>39/20<span class=\"_ _1\"></span>24, <span class=\"_ _3b\"> </span>tenuto <span class=\"_ _3f\"> </span>conto <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>tax <span class=\"_ _3f\"> </span>capacity <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>Desio,<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>hanno<span class=\"_ _324\"> </span>generato alcun effetto rettifi<span class=\"_ _1\"></span>cativo dei <span class=\"_ _1\"></span>crediti fiscali ecobonus/sismabo<span class=\"_ _1\"></span>nus acquistati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>I <span class=\"_ _2\"></span>\u201cCrediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>l'Erario <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>acconti <span class=\"_ _2\"></span>versati\u201d <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>effettuati <span class=\"_ _2\"></span>maggiori<span class=\"_ _324\"> </span>versamenti <span class=\"_ _47\"> </span>in <span class=\"_ _8d\"> </span>acconto <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8d\"> </span>al <span class=\"_ _8d\"> </span>debito <span class=\"_ _47\"> </span>che <span class=\"_ _8d\"> </span>risulter\u00e0 <span class=\"_ _47\"> </span>dalle <span class=\"_ _8d\"> </span>specifiche <span class=\"_ _47\"> </span>d<span class=\"_ _1\"></span>ichiarazioni; <span class=\"_ _8d\"> </span>in <span class=\"_ _8d\"> </span>dettaglio<span class=\"_ _324\"> </span>riguardano:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>il <span class=\"_ _2\"></span>credito per <span class=\"_ _2\"></span>imposta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bollo <span class=\"_ _2\"></span>assolta in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modo <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>rtuale <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>23<span class=\"_ _1\"></span>.285 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(16.676 migliaia<span class=\"_ _324\"> </span>di euro alla fine del precedente eserciz<span class=\"_ _1\"></span>io);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">il credito per l'acconto <span class=\"_ _1\"></span>dell'imposta sostitutiva <span class=\"_ _1\"></span>dovuto sul \u201c<span class=\"_ _1\"></span>capital gain\u201d <span class=\"_ _1\"></span>amministrato pari a <span class=\"_ _1\"></span>7.723<span class=\"_ _324\"> </span></span></span>migliaia di euro, di <span class=\"_ _0\"></span>cui all'art. 2, co. 5, de<span class=\"_ _0\"></span>l D.L. 30 novembre <span class=\"_ _0\"></span>2013, n. 133 (5.099 migliaia di <span class=\"_ _0\"></span>euro alla<span class=\"_ _324\"> </span>fine del precedente esercizio).<span class=\"_ _324\"> </span>La voce \u201cPartite <span class=\"_ _0\"></span>in corso di<span class=\"_ _0\"></span> lavorazione <span class=\"_ _0\"></span>e viaggianti tr<span class=\"_ _0\"></span>a le filiali\u201d accoglie <span class=\"_ _0\"></span>poste r<span class=\"_ _0\"></span>elative ad operazioni ch<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>generalmente trovano sistemazione definitiva n<span class=\"_ _1\"></span>ei primi giorni dell\u2019anno succes<span class=\"_ _1\"></span>sivo.<span class=\"_ _324\"> </span>Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero <span class=\"_ _0\"></span>delle commissioni di messa a disposizione fondi dalla cli<span class=\"_ _1\"></span>entela per 9.132 migliaia di euro<span class=\"_ _324\"> </span>(9.101 migliaia di euro alla<span class=\"_ _1\"></span> fine del precedente esercizio<span class=\"_ _1\"></span>);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>conti regolamento <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>carte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debito <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>7.858 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(6.429 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>deleghe F24 per 6.001 migliaia di euro (3.213 migli<span class=\"_ _1\"></span>aia di euro alla fine del precedente esercizio)<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>regolamento <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>DD <span class=\"_ _3\"></span>(addebiti <span class=\"_ _29\"></span>diretti) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>2<span class=\"_ _1\"></span>.235 <span class=\"_ _3\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(1.115<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>bonifici <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>regolati <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>1.215 <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(3.601 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>fine <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span>precedente esercizio);<span class=\"_ _324\"> </span>Le <span class=\"_ _0\"></span>\u201cSpese <span class=\"_ _2\"></span>incr<span class=\"_ _1\"></span>ementative su <span class=\"_ _2\"></span>beni di <span class=\"_ _2\"></span>terzi\u201d sono <span class=\"_ _2\"></span>soggett<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ad ammortamento <span class=\"_ _0\"></span>annuo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>eriodo<span class=\"_ _324\"> </span>residuo di valenza del contrat<span class=\"_ _1\"></span>to d\u2019affitto. Alla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>\u201cRatei <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>risconti <span class=\"_ _3b\"> </span>attivi\u201d <span class=\"_ _3b\"> </span>trova<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>evidenza <span class=\"_ _3b\"> </span>quelle <span class=\"_ _3b\"> </span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>riconducibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>specifiche <span class=\"_ _3b\"> </span>voci<span class=\"_ _324\"> </span>dell\u2019Attivo <span class=\"_ _3f\"> </span>patrimoniale; <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>principale <span class=\"_ _3f\"> </span>componente <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>questa <span class=\"_ _3b\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>relativa <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>conti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>spese<span class=\"_ _324\"> </span>amministrative.<span class=\"_ _324\"> </span>Tra le principali voci che compongono la voce \u201cAltre parti<span class=\"_ _1\"></span>te\u201d vi sono:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>in attesa <span class=\"_ _0\"></span>di riscossione <span class=\"_ _0\"></span>relativi ad <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>tre partite per <span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>.713 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(22.889 migliaia <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span>euro alla <span class=\"_ _2\"></span>fine del <span class=\"_ _0\"></span>precedente esercizio), riconducibili principalmente<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>crediti per <span class=\"_ _0\"></span>imposta di <span class=\"_ _2\"></span>bo<span class=\"_ _1\"></span>llo<span class=\"_ _324\"> </span>su <span class=\"_ _40\"> </span>estratti <span class=\"_ _40\"> </span>conto, <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>servizi <span class=\"_ _40\"> </span>addebi<span class=\"_ _1\"></span>tati <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>clientela <span class=\"_ _3d\"> </span>trimestr<span class=\"_ _1\"></span>almente <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>proventi<span class=\"_ _324\"> </span>interbancari;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>6.899 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>confronti de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>omotori <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _2\"></span>erogata <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>titolo<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3f\"> </span>bonus <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ingresso <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>ancora <span class=\"_ _2d\"> </span>maturata <span class=\"_ _3f\"> </span>(5.634<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fine <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>prec<span class=\"_ _1\"></span>edente<span class=\"_ _324\"> </span>esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>emetter<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>5.688 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(2.095<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>precedent<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span>esercizio).<span class=\"_ _324\"> </span>Sezione <span class=\"_ _d5\"> </span>8   -   Altre passiv<span class=\"_ _1\"></span>it\u00e0   -<span class=\"ls84\">   </span>v<span class=\"_ _1\"></span>oce 80 8.1 Altre passi<span class=\"_ _0\"></span>vit\u00e0: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc0c haac\" id=\"_ebd11144-a1b3-44e0-81e8-c71649f57def\"><tr><td></td><td class=\"c x285 y360d w4fa h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360d w187 h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y360e w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> l'Erario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360e w4fa h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">673 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y360e w187 h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">168<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y360f w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Importi da versar<span class=\"_ _0\"></span>e all'Erario per<span class=\"_ _0\"></span> conto Terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360f w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">48.145 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360f w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">44.725<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3610 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Contributi prev<span class=\"_ _0\"></span>idenziali da r<span class=\"_ _0\"></span>iversare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3610 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.266 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3610 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.625<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3611 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Azionisti conto<span class=\"_ _0\"></span> dividendi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3611 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">34 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3611 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">25<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3612 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fornitori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3612 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">34.735 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3612 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.797<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3613 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Somme a dispos<span class=\"_ _0\"></span>izione della<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3613 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.666 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3613 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">14.769<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3614 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Interessi e com<span class=\"_ _0\"></span>petenze da acc<span class=\"_ _0\"></span>reditare<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3615 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti a fr<span class=\"_ _0\"></span>onte disposiz<span class=\"_ _0\"></span>ione su eff<span class=\"_ _0\"></span>etti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3615 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3615 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">87<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3616 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti an<span class=\"_ _0\"></span>ticipati su cred<span class=\"_ _0\"></span>iti a scader<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3616 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.320 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3616 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.050<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3617 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e partite v<span class=\"_ _0\"></span>iaggianti con<span class=\"_ _0\"></span> le Filiali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3617 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.570 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3617 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.680<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3618 w4f7 h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valute su o<span class=\"_ _0\"></span>perazioni di<span class=\"_ _0\"></span> portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3618 w4fa h5b3\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">140.340 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3618 w187 h5b3\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">18.267<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3619 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> il personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3619 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.543 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3619 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.252<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361a w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Creditori divers<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361a w4fa h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">101.780 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361a w187 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">134.619<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361b w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fondi su garan<span class=\"_ _0\"></span>zie rilasciate e<span class=\"_ _0\"></span> impegni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y361c w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361c w4fa h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">16.842 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361c w187 h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">15.387<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361d w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361d w4fa h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">384.969 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361d w187 h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">294.451<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cImporti <span class=\"_ _2\"></span>da versar<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>l\u2019Erario per <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>di terzi\u201d <span class=\"_ _2\"></span>accoglie <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Deleghe F24 <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>riversare <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>client<span class=\"_ _1\"></span>ela <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>somme <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>versare <span class=\"_ _29\"></span>all\u2019Erario <span class=\"_ _29\"></span>relative <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>ritenute <span class=\"_ _3\"></span>op<span class=\"_ _1\"></span>erate <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al Banco.  Le <span class=\"_ _3f\"> </span>\u201cPartite <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>corso <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>lavorazione <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>parti<span class=\"_ _1\"></span>te <span class=\"_ _3f\"> </span>viaggianti <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>Filia<span class=\"_ _1\"></span>li\u201d <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>poste <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>generalmente trovano s<span class=\"_ _1\"></span>istemazione definitiva nei <span class=\"_ _1\"></span>primi <span class=\"_ _1\"></span>giorni del <span class=\"_ _1\"></span>periodo successivo. <span class=\"_ _1\"></span>Le principali <span class=\"_ _1\"></span>tra queste <span class=\"_ _1\"></span>poste sono quelle relative:  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">incassi relativi ad operazioni di factoring <span class=\"_ _0\"></span>da clientela per 4.627 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(6.424 migliaia di euro<span class=\"_ _0\"></span> </span></span>alla fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">sistemazio<span class=\"_ _1\"></span>ni de<span class=\"_ _0\"></span>lle rate <span class=\"_ _2\"></span>inc<span class=\"_ _1\"></span>assate relative <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>mutui ceduti a <span class=\"_ _2\"></span>Desio OBG e <span class=\"_ _0\"></span>SME per <span class=\"_ _0\"></span>2.808 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro </span></span>(236 migliaia alla fine dell\u2019esercizio p<span class=\"_ _1\"></span>recedente)<span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a  bonifici  in  lavorazione <span class=\"_ _2c\"> </span>per  complessivi  1.489  migliaia <span class=\"_ _2c\"> </span>di  euro  (2.507  migliaia  di <span class=\"_ _2c\"> </span>euro  alla  fine </span></span>dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>canale <span class=\"_ _2d\"> </span>CBILL <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>1.277 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(3.4<span class=\"_ _1\"></span>18 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>dell\u2019esercizio </span></span>precedente),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">ad incassi M.A.V., R.A.V., bollettini e disposizioni SDD <span class=\"_ _0\"></span>per 449 migliaia di <span class=\"_ _0\"></span>euro (618 migliaia di e<span class=\"_ _0\"></span>uro alla </span></span>fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a poste connesse ad operazioni in titoli successivamente <span class=\"_ _0\"></span>regolate per 177 (2.581 migliaia di euro <span class=\"_ _0\"></span>alla </span></span>fine dell\u2019esercizio precedente).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019ammontare <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce \u201cScarti <span class=\"_ _3\"></span>valute <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>portafoglio\u201d \u00e8 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>compensazione <span class=\"_ _3\"></span>di partite  illiquide  dare  e<span class=\"_ _0\"></span>  partite  illiquide  avere  a <span class=\"_ _2c\"> </span>fronte  di  diverse  tipologie  di  operazioni  che <span class=\"_ _2c\"> </span>hann<span class=\"_ _1\"></span>o interessato sia i conti della clientela sia q<span class=\"_ _1\"></span>uelli delle b<span class=\"_ _1\"></span>anche corrispondenti<span class=\"_ _1\"></span> Le <span class=\"_ _2\"></span>principali poste <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>compongono <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201cCreditori <span class=\"_ _0\"></span>diversi\u201d <span class=\"_ _2\"></span>riguardano: i <span class=\"_ _2\"></span>bonifici <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>regolare <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Stanz<span class=\"_ _1\"></span>a Compensazione <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>uscita <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>favore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>correntisti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>81.325 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _40\"> </span>(117.213 <span class=\"_ _47\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>fine <span class=\"_ _3d\"> </span>dello <span class=\"_ _40\"> </span>scorso <span class=\"_ _40\"> </span>esercizio), <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>credito<span class=\"_ _1\"></span>ri <span class=\"_ _3d\"> </span>diversi <span class=\"_ _47\"> </span>per <span class=\"_ _3d\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>di negoziazione valuta per 476 migliaia di <span class=\"_ _1\"></span>euro (3.559 migliaia di euro lo scors<span class=\"_ _1\"></span>o anno).<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-749": {
   "value": "Sezione <span class=\"_ _8a\"> </span><span class=\"ls87\">13 </span>- A<span class=\"_ _0\"></span>ltre attivit\u00e0<span class=\"_ _1\"></span> - voce 13<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>13.1 Altre attivit\u00e0<span class=\"_ _0\"></span>: composizion<span class=\"_ _0\"></span>e<table class=\"s wbfd haa4\" id=\"_c0880d9c-2895-4143-bdee-2c02ba1ee59b\"><tr><td></td><td class=\"c x503 y35a9 w4b3 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35a9 w4b4 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35aa w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti d'impos<span class=\"_ _0\"></span>ta<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y35ab w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ab w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">382.791<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ab w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">453.303<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ac w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota interess<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ac w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35ac w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35ad w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti vs l'erar<span class=\"_ _0\"></span>io per accon<span class=\"_ _0\"></span>ti versati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ad w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.017<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ad w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.728<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ae w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ritenute d'acco<span class=\"_ _0\"></span>nto subite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ae w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35ae w4b4 h550\"><div class=\"t m0 x133 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35af w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Assegni negozi<span class=\"_ _0\"></span>ati da regolare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35af w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">13.249<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35af w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">12.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b0 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Depositi cau<span class=\"_ _0\"></span>zionali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b0 w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">12<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35b1 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fatture emesse<span class=\"_ _0\"></span> da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b1 w4b3 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">121<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35b1 w4b4 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">78<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b2 w4b2 h5b3\"><div class=\"t m0 x67 h2f y20c6 ff2 fse fc0 sc0 ls0 ws0\">Debitori per t<span class=\"_ _0\"></span>itoli e cedole d<span class=\"_ _0\"></span>i terzi da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b2 w4b3 h5b3\"><div class=\"t m0 x136 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b2 w4b4 h5b3\"><div class=\"t m0 x114 h2f y20c6 ff2 fse fc0 sc0 ls3f ws0\">200<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b3 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scorte di stamp<span class=\"_ _0\"></span>anti e cance<span class=\"_ _0\"></span>lleria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b3 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b3 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b4 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e viaggian<span class=\"_ _0\"></span>ti con le filial<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b4 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.654<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b4 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">36.317<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b5 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valuta su o<span class=\"_ _0\"></span>perazioni di p<span class=\"_ _0\"></span>ortafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b5 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b5 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b6 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Investimenti fdo<span class=\"_ _0\"></span> integrativo <span class=\"_ _0\"></span>liquidazione <span class=\"_ _0\"></span>personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b6 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b6 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b7 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Spese incremen<span class=\"_ _0\"></span>tative su b<span class=\"_ _0\"></span>eni di terz<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b7 w4b3 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.860<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b7 w4b4 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.341<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b8 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b8 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.795<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b8 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">28.737<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b9 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altre partite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b9 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">51.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b9 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">42.688<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ba w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ba w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">549.960<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ba w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">602.925<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>La voce \u201cCrediti d\u2019imposta\u201d si r<span class=\"_ _1\"></span>iferisce principalmente:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _1\"></span>369.311 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(442.773 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio) <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>crediti<span class=\"_ _324\"> </span>fiscali <span class=\"_ _3\"></span>ecobonus/sis<span class=\"_ _1\"></span>mabonus <span class=\"_ _3\"></span>acquistati <span class=\"_ _3\"></span>ex <span class=\"_ _3\"></span>art.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>121 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Decreto<span class=\"_ _3\"></span>-legge <span class=\"_ _3\"></span>34/2020 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _324\"> </span>ammortizzato come <span class=\"_ _1\"></span>indicato nella <span class=\"_ _1\"></span>Parte A <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>A.2 Parte relativa <span class=\"_ _1\"></span>alle pr<span class=\"_ _1\"></span>incipali voci di <span class=\"_ _1\"></span>bilancio cui si<span class=\"_ _324\"> </span>fa rimando.<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per 1.120 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>connesso <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>mutui <span class=\"_ _1\"></span>erogati<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ricostruzione<span class=\"_ _324\"> </span>post sisma Abruzzo del 2009 (1.<span class=\"_ _1\"></span>121 migliaia di euro alla fine del precedente es<span class=\"_ _1\"></span>ercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _0\"></span>10.197 migliaia di euro, al <span class=\"_ _0\"></span>credito connesso alla gestione <span class=\"_ _0\"></span>dei mutui erogati per la ricostruzione<span class=\"_ _324\"> </span>post sisma Centro Italia del 20<span class=\"_ _1\"></span>16 (7.027 migliaia di euro alla fine del precedent<span class=\"_ _1\"></span>e esercizio).<span class=\"_ _324\"> </span>L\u2019importo <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>crediti <span class=\"_ _40\"> </span>fiscali <span class=\"_ _47\"> </span>ecobonus/sismabonus <span class=\"_ _47\"> </span>acquistati <span class=\"_ _40\"> </span>ti<span class=\"_ _1\"></span>ene <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>dell\u2019aggiornamento <span class=\"_ _40\"> </span>della<span class=\"_ _324\"> </span>valutazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>pote<span class=\"_ _1\"></span>nziale <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>potrebbe <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3b\"></span>esposto <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>seguito <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>sequestro<span class=\"_ _324\"> </span>preventivo <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>d\u2019i<span class=\"_ _1\"></span>mposta <span class=\"_ _29\"></span>acquistati <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>(me<span class=\"_ _1\"></span><span class=\"ff2\">rcato <span class=\"_ _29\"></span>primario <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>econdario) <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>complessivi<span class=\"_ _324\"> </span></span>44,2 <span class=\"_ _3f\"> </span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>euro, <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>cui <span class=\"_ _3f\"> </span>l\u2019impo<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>compensazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>stessi, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>aranno <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>casi<span class=\"_ _324\"> </span>accertati <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>frodi. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>pos<span class=\"_ _1\"></span>izione <span class=\"_ _2\"></span>ass<span class=\"_ _1\"></span>unta <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>giurisprudenza <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>inutil<span class=\"_ _3\"></span>izzabilit\u00e0<span class=\"_ _324\"> </span>del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>d\u2019impo<span class=\"_ _1\"></span>sta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ragione di <span class=\"_ _3\"></span>comportamenti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prescindono <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>cessionario, <span class=\"_ _3\"></span>dei nuovi <span class=\"_ _3\"></span>elementi<span class=\"_ _324\"> </span>informativi  acquisiti  circa  lo  stato  de<span class=\"_ _0\"></span>lle  indagini  delle  Procure, <span class=\"_ _2c\"> </span>nonc<span class=\"_ _1\"></span>h\u00e9  dell\u2019analisi  legale  e  tecnica<span class=\"_ _324\"> </span>condotta, la banca ha ritenuto opport<span class=\"_ _1\"></span>uno mantenere cautelativam<span class=\"_ _1\"></span>ente lo stanziamento complessiv<span class=\"_ _1\"></span>o di<span class=\"_ _324\"> </span>31,2 milioni di euro.<span class=\"_ _324\"> </span>Le <span class=\"_ _3b\"> </span>novit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span>trodotte <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>D.L<span class=\"ls29\">. <span class=\"_ _3f\"> </span><span class=\"ls128\">n.</span></span> <span class=\"_ _3f\"> </span>39/20<span class=\"_ _1\"></span>24, <span class=\"_ _3b\"> </span>tenuto <span class=\"_ _3f\"> </span>conto <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>tax <span class=\"_ _3f\"> </span>capacity <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>Desio,<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>hanno<span class=\"_ _324\"> </span>generato alcun effetto rettifi<span class=\"_ _1\"></span>cativo dei <span class=\"_ _1\"></span>crediti fiscali ecobonus/sismabo<span class=\"_ _1\"></span>nus acquistati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>I <span class=\"_ _2\"></span>\u201cCrediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>l'Erario <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>acconti <span class=\"_ _2\"></span>versati\u201d <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>effettuati <span class=\"_ _2\"></span>maggiori<span class=\"_ _324\"> </span>versamenti <span class=\"_ _47\"> </span>in <span class=\"_ _8d\"> </span>acconto <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8d\"> </span>al <span class=\"_ _8d\"> </span>debito <span class=\"_ _47\"> </span>che <span class=\"_ _8d\"> </span>risulter\u00e0 <span class=\"_ _47\"> </span>dalle <span class=\"_ _8d\"> </span>specifiche <span class=\"_ _47\"> </span>d<span class=\"_ _1\"></span>ichiarazioni; <span class=\"_ _8d\"> </span>in <span class=\"_ _8d\"> </span>dettaglio<span class=\"_ _324\"> </span>riguardano:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>il <span class=\"_ _2\"></span>credito per <span class=\"_ _2\"></span>imposta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bollo <span class=\"_ _2\"></span>assolta in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modo <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>rtuale <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>23<span class=\"_ _1\"></span>.285 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(16.676 migliaia<span class=\"_ _324\"> </span>di euro alla fine del precedente eserciz<span class=\"_ _1\"></span>io);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">il credito per l'acconto <span class=\"_ _1\"></span>dell'imposta sostitutiva <span class=\"_ _1\"></span>dovuto sul \u201c<span class=\"_ _1\"></span>capital gain\u201d <span class=\"_ _1\"></span>amministrato pari a <span class=\"_ _1\"></span>7.723<span class=\"_ _324\"> </span></span></span>migliaia di euro, di <span class=\"_ _0\"></span>cui all'art. 2, co. 5, de<span class=\"_ _0\"></span>l D.L. 30 novembre <span class=\"_ _0\"></span>2013, n. 133 (5.099 migliaia di <span class=\"_ _0\"></span>euro alla<span class=\"_ _324\"> </span>fine del precedente esercizio).<span class=\"_ _324\"> </span>La voce \u201cPartite <span class=\"_ _0\"></span>in corso di<span class=\"_ _0\"></span> lavorazione <span class=\"_ _0\"></span>e viaggianti tr<span class=\"_ _0\"></span>a le filiali\u201d accoglie <span class=\"_ _0\"></span>poste r<span class=\"_ _0\"></span>elative ad operazioni ch<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>generalmente trovano sistemazione definitiva n<span class=\"_ _1\"></span>ei primi giorni dell\u2019anno succes<span class=\"_ _1\"></span>sivo.<span class=\"_ _324\"> </span>Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero <span class=\"_ _0\"></span>delle commissioni di messa a disposizione fondi dalla cli<span class=\"_ _1\"></span>entela per 9.132 migliaia di euro<span class=\"_ _324\"> </span>(9.101 migliaia di euro alla<span class=\"_ _1\"></span> fine del precedente esercizio<span class=\"_ _1\"></span>);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>conti regolamento <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>carte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debito <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>7.858 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(6.429 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>deleghe F24 per 6.001 migliaia di euro (3.213 migli<span class=\"_ _1\"></span>aia di euro alla fine del precedente esercizio)<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>regolamento <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>DD <span class=\"_ _3\"></span>(addebiti <span class=\"_ _29\"></span>diretti) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>2<span class=\"_ _1\"></span>.235 <span class=\"_ _3\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(1.115<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>bonifici <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>regolati <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>1.215 <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(3.601 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>fine <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span>precedente esercizio);<span class=\"_ _324\"> </span>Le <span class=\"_ _0\"></span>\u201cSpese <span class=\"_ _2\"></span>incr<span class=\"_ _1\"></span>ementative su <span class=\"_ _2\"></span>beni di <span class=\"_ _2\"></span>terzi\u201d sono <span class=\"_ _2\"></span>soggett<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ad ammortamento <span class=\"_ _0\"></span>annuo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>eriodo<span class=\"_ _324\"> </span>residuo di valenza del contrat<span class=\"_ _1\"></span>to d\u2019affitto. Alla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>\u201cRatei <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>risconti <span class=\"_ _3b\"> </span>attivi\u201d <span class=\"_ _3b\"> </span>trova<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>evidenza <span class=\"_ _3b\"> </span>quelle <span class=\"_ _3b\"> </span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>riconducibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>specifiche <span class=\"_ _3b\"> </span>voci<span class=\"_ _324\"> </span>dell\u2019Attivo <span class=\"_ _3f\"> </span>patrimoniale; <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>principale <span class=\"_ _3f\"> </span>componente <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>questa <span class=\"_ _3b\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>relativa <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>conti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>spese<span class=\"_ _324\"> </span>amministrative.<span class=\"_ _324\"> </span>Tra le principali voci che compongono la voce \u201cAltre parti<span class=\"_ _1\"></span>te\u201d vi sono:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>in attesa <span class=\"_ _0\"></span>di riscossione <span class=\"_ _0\"></span>relativi ad <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>tre partite per <span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>.713 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(22.889 migliaia <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span>euro alla <span class=\"_ _2\"></span>fine del <span class=\"_ _0\"></span>precedente esercizio), riconducibili principalmente<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>crediti per <span class=\"_ _0\"></span>imposta di <span class=\"_ _2\"></span>bo<span class=\"_ _1\"></span>llo<span class=\"_ _324\"> </span>su <span class=\"_ _40\"> </span>estratti <span class=\"_ _40\"> </span>conto, <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>servizi <span class=\"_ _40\"> </span>addebi<span class=\"_ _1\"></span>tati <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>clientela <span class=\"_ _3d\"> </span>trimestr<span class=\"_ _1\"></span>almente <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>proventi<span class=\"_ _324\"> </span>interbancari;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>6.899 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>confronti de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>omotori <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _2\"></span>erogata <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>titolo<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3f\"> </span>bonus <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ingresso <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>ancora <span class=\"_ _2d\"> </span>maturata <span class=\"_ _3f\"> </span>(5.634<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fine <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>prec<span class=\"_ _1\"></span>edente<span class=\"_ _324\"> </span>esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>emetter<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>5.688 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(2.095<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>precedent<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span>esercizio).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-776": {
   "value": "Sezione <span class=\"_ _8a\"> </span><span class=\"ls87\">13 </span>- A<span class=\"_ _0\"></span>ltre attivit\u00e0<span class=\"_ _1\"></span> - voce 13<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>13.1 Altre attivit\u00e0<span class=\"_ _0\"></span>: composizion<span class=\"_ _0\"></span>e<table class=\"s wbfd haa4\" id=\"_c0880d9c-2895-4143-bdee-2c02ba1ee59b\"><tr><td></td><td class=\"c x503 y35a9 w4b3 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35a9 w4b4 h562\"><div class=\"t m0 x1f h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35aa w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti d'impos<span class=\"_ _0\"></span>ta<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y35ab w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota capital<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ab w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">382.791<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ab w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">453.303<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ac w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- quota interess<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ac w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35ac w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35ad w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Crediti vs l'erar<span class=\"_ _0\"></span>io per accon<span class=\"_ _0\"></span>ti versati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ad w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.017<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ad w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.728<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ae w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ritenute d'acco<span class=\"_ _0\"></span>nto subite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ae w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">30<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35ae w4b4 h550\"><div class=\"t m0 x133 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35af w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Assegni negozi<span class=\"_ _0\"></span>ati da regolare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35af w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">13.249<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35af w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">12.529<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b0 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Depositi cau<span class=\"_ _0\"></span>zionali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b0 w4b3 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">12<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35b1 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fatture emesse<span class=\"_ _0\"></span> da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b1 w4b3 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">121<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x415 y35b1 w4b4 h550\"><div class=\"t m0 x1e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">78<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b2 w4b2 h5b3\"><div class=\"t m0 x67 h2f y20c6 ff2 fse fc0 sc0 ls0 ws0\">Debitori per t<span class=\"_ _0\"></span>itoli e cedole d<span class=\"_ _0\"></span>i terzi da incassar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b2 w4b3 h5b3\"><div class=\"t m0 x136 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b2 w4b4 h5b3\"><div class=\"t m0 x114 h2f y20c6 ff2 fse fc0 sc0 ls3f ws0\">200<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35b3 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scorte di stamp<span class=\"_ _0\"></span>anti e cance<span class=\"_ _0\"></span>lleria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b3 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b3 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b4 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e viaggian<span class=\"_ _0\"></span>ti con le filial<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b4 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.654<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b4 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">36.317<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b5 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valuta su o<span class=\"_ _0\"></span>perazioni di p<span class=\"_ _0\"></span>ortafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b5 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b5 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b6 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Investimenti fdo<span class=\"_ _0\"></span> integrativo <span class=\"_ _0\"></span>liquidazione <span class=\"_ _0\"></span>personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b6 w4b3 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x415 y35b6 w4b4 h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y35b7 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Spese incremen<span class=\"_ _0\"></span>tative su b<span class=\"_ _0\"></span>eni di terz<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b7 w4b3 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.860<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b7 w4b4 h550\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.341<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b8 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b8 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.795<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b8 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">28.737<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35b9 w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altre partite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35b9 w4b3 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">51.431<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35b9 w4b4 h550\"><div class=\"t m0 x1b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">42.688<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ba w4b2 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y35ba w4b3 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">549.960<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x415 y35ba w4b4 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">602.925<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il saldo esposto in tab<span class=\"_ _1\"></span>ella include l\u2019effetto dell\u2019iscrizione di attivit\u00e0 ad esi<span class=\"_ _1\"></span>to del processo di Purchase Price<span class=\"_ _324\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre 2024.<span class=\"_ _324\"> </span>La voce \u201cCrediti d\u2019imposta\u201d si r<span class=\"_ _1\"></span>iferisce principalmente:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _1\"></span>369.311 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(442.773 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio) <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>crediti<span class=\"_ _324\"> </span>fiscali <span class=\"_ _3\"></span>ecobonus/sis<span class=\"_ _1\"></span>mabonus <span class=\"_ _3\"></span>acquistati <span class=\"_ _3\"></span>ex <span class=\"_ _3\"></span>art.<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>121 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Decreto<span class=\"_ _3\"></span>-legge <span class=\"_ _3\"></span>34/2020 <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>iscri<span class=\"_ _1\"></span>tti <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>costo<span class=\"_ _324\"> </span>ammortizzato come <span class=\"_ _1\"></span>indicato nella <span class=\"_ _1\"></span>Parte A <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>A.2 Parte relativa <span class=\"_ _1\"></span>alle pr<span class=\"_ _1\"></span>incipali voci di <span class=\"_ _1\"></span>bilancio cui si<span class=\"_ _324\"> </span>fa rimando.<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per 1.120 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>connesso <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>mutui <span class=\"_ _1\"></span>erogati<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ricostruzione<span class=\"_ _324\"> </span>post sisma Abruzzo del 2009 (1.<span class=\"_ _1\"></span>121 migliaia di euro alla fine del precedente es<span class=\"_ _1\"></span>ercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per <span class=\"_ _0\"></span>10.197 migliaia di euro, al <span class=\"_ _0\"></span>credito connesso alla gestione <span class=\"_ _0\"></span>dei mutui erogati per la ricostruzione<span class=\"_ _324\"> </span>post sisma Centro Italia del 20<span class=\"_ _1\"></span>16 (7.027 migliaia di euro alla fine del precedent<span class=\"_ _1\"></span>e esercizio).<span class=\"_ _324\"> </span>L\u2019importo <span class=\"_ _47\"> </span>dei <span class=\"_ _47\"> </span>crediti <span class=\"_ _40\"> </span>fiscali <span class=\"_ _47\"> </span>ecobonus/sismabonus <span class=\"_ _47\"> </span>acquistati <span class=\"_ _40\"> </span>ti<span class=\"_ _1\"></span>ene <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>dell\u2019aggiornamento <span class=\"_ _40\"> </span>della<span class=\"_ _324\"> </span>valutazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>pote<span class=\"_ _1\"></span>nziale <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>potrebbe <span class=\"_ _29\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3b\"></span>esposto <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>seguito <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>sequestro<span class=\"_ _324\"> </span>preventivo <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>d\u2019i<span class=\"_ _1\"></span>mposta <span class=\"_ _29\"></span>acquistati <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>tempo <span class=\"_ _3\"></span>(me<span class=\"_ _1\"></span><span class=\"ff2\">rcato <span class=\"_ _29\"></span>primario <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>econdario) <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>complessivi<span class=\"_ _324\"> </span></span>44,2 <span class=\"_ _3f\"> </span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>euro, <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>cui <span class=\"_ _3f\"> </span>l\u2019impo<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>compensazione <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>stessi, <span class=\"_ _2d\"> </span>per <span class=\"_ _3f\"> </span>quelli <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>aranno <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>casi<span class=\"_ _324\"> </span>accertati <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>frodi. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>iderazione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>pos<span class=\"_ _1\"></span>izione <span class=\"_ _2\"></span>ass<span class=\"_ _1\"></span>unta <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>giurisprudenza <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>inutil<span class=\"_ _3\"></span>izzabilit\u00e0<span class=\"_ _324\"> </span>del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>d\u2019impo<span class=\"_ _1\"></span>sta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ragione di <span class=\"_ _3\"></span>comportamenti <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>prescindono <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>cessionario, <span class=\"_ _3\"></span>dei nuovi <span class=\"_ _3\"></span>elementi<span class=\"_ _324\"> </span>informativi  acquisiti  circa  lo  stato  de<span class=\"_ _0\"></span>lle  indagini  delle  Procure, <span class=\"_ _2c\"> </span>nonc<span class=\"_ _1\"></span>h\u00e9  dell\u2019analisi  legale  e  tecnica<span class=\"_ _324\"> </span>condotta, la banca ha ritenuto opport<span class=\"_ _1\"></span>uno mantenere cautelativam<span class=\"_ _1\"></span>ente lo stanziamento complessiv<span class=\"_ _1\"></span>o di<span class=\"_ _324\"> </span>31,2 milioni di euro.<span class=\"_ _324\"> </span>Le <span class=\"_ _3b\"> </span>novit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span>trodotte <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>D.L<span class=\"ls29\">. <span class=\"_ _3f\"> </span><span class=\"ls128\">n.</span></span> <span class=\"_ _3f\"> </span>39/20<span class=\"_ _1\"></span>24, <span class=\"_ _3b\"> </span>tenuto <span class=\"_ _3f\"> </span>conto <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>tax <span class=\"_ _3f\"> </span>capacity <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>Desio,<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>non <span class=\"_ _3f\"> </span>hanno<span class=\"_ _324\"> </span>generato alcun effetto rettifi<span class=\"_ _1\"></span>cativo dei <span class=\"_ _1\"></span>crediti fiscali ecobonus/sismabo<span class=\"_ _1\"></span>nus acquistati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>I <span class=\"_ _2\"></span>\u201cCrediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>l'Erario <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>acconti <span class=\"_ _2\"></span>versati\u201d <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quali <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>effettuati <span class=\"_ _2\"></span>maggiori<span class=\"_ _324\"> </span>versamenti <span class=\"_ _47\"> </span>in <span class=\"_ _8d\"> </span>acconto <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8d\"> </span>al <span class=\"_ _8d\"> </span>debito <span class=\"_ _47\"> </span>che <span class=\"_ _8d\"> </span>risulter\u00e0 <span class=\"_ _47\"> </span>dalle <span class=\"_ _8d\"> </span>specifiche <span class=\"_ _47\"> </span>d<span class=\"_ _1\"></span>ichiarazioni; <span class=\"_ _8d\"> </span>in <span class=\"_ _8d\"> </span>dettaglio<span class=\"_ _324\"> </span>riguardano:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>il <span class=\"_ _2\"></span>credito per <span class=\"_ _2\"></span>imposta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bollo <span class=\"_ _2\"></span>assolta in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modo <span class=\"_ _2\"></span>vi<span class=\"_ _1\"></span>rtuale <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>23<span class=\"_ _1\"></span>.285 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(16.676 migliaia<span class=\"_ _324\"> </span>di euro alla fine del precedente eserciz<span class=\"_ _1\"></span>io);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">il credito per l'acconto <span class=\"_ _1\"></span>dell'imposta sostitutiva <span class=\"_ _1\"></span>dovuto sul \u201c<span class=\"_ _1\"></span>capital gain\u201d <span class=\"_ _1\"></span>amministrato pari a <span class=\"_ _1\"></span>7.723<span class=\"_ _324\"> </span></span></span>migliaia di euro, di <span class=\"_ _0\"></span>cui all'art. 2, co. 5, de<span class=\"_ _0\"></span>l D.L. 30 novembre <span class=\"_ _0\"></span>2013, n. 133 (5.099 migliaia di <span class=\"_ _0\"></span>euro alla<span class=\"_ _324\"> </span>fine del precedente esercizio).<span class=\"_ _324\"> </span>La voce \u201cPartite <span class=\"_ _0\"></span>in corso di<span class=\"_ _0\"></span> lavorazione <span class=\"_ _0\"></span>e viaggianti tr<span class=\"_ _0\"></span>a le filiali\u201d accoglie <span class=\"_ _0\"></span>poste r<span class=\"_ _0\"></span>elative ad operazioni ch<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>generalmente trovano sistemazione definitiva n<span class=\"_ _1\"></span>ei primi giorni dell\u2019anno succes<span class=\"_ _1\"></span>sivo.<span class=\"_ _324\"> </span>Le poste pi\u00f9 significative sono quelle relative a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero <span class=\"_ _0\"></span>delle commissioni di messa a disposizione fondi dalla cli<span class=\"_ _1\"></span>entela per 9.132 migliaia di euro<span class=\"_ _324\"> </span>(9.101 migliaia di euro alla<span class=\"_ _1\"></span> fine del precedente esercizio<span class=\"_ _1\"></span>);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>conti regolamento <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>carte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debito <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>7.858 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(6.429 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>deleghe F24 per 6.001 migliaia di euro (3.213 migli<span class=\"_ _1\"></span>aia di euro alla fine del precedente esercizio)<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>regolamento <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>DD <span class=\"_ _3\"></span>(addebiti <span class=\"_ _29\"></span>diretti) <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>2<span class=\"_ _1\"></span>.235 <span class=\"_ _3\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(1.115<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>fine<span class=\"_ _324\"> </span>del precedente esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>bonifici <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>regolati <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>1.215 <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(3.601 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>fine <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span>precedente esercizio);<span class=\"_ _324\"> </span>Le <span class=\"_ _0\"></span>\u201cSpese <span class=\"_ _2\"></span>incr<span class=\"_ _1\"></span>ementative su <span class=\"_ _2\"></span>beni di <span class=\"_ _2\"></span>terzi\u201d sono <span class=\"_ _2\"></span>soggett<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ad ammortamento <span class=\"_ _0\"></span>annuo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>eriodo<span class=\"_ _324\"> </span>residuo di valenza del contrat<span class=\"_ _1\"></span>to d\u2019affitto. Alla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>\u201cRatei <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>risconti <span class=\"_ _3b\"> </span>attivi\u201d <span class=\"_ _3b\"> </span>trova<span class=\"_ _1\"></span>no <span class=\"_ _3b\"> </span>evidenza <span class=\"_ _3b\"> </span>quelle <span class=\"_ _3b\"> </span>pos<span class=\"_ _1\"></span>izioni <span class=\"_ _3b\"> </span>non <span class=\"_ _3b\"> </span>riconducibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>specifiche <span class=\"_ _3b\"> </span>voci<span class=\"_ _324\"> </span>dell\u2019Attivo <span class=\"_ _3f\"> </span>patrimoniale; <span class=\"_ _3f\"> </span>la <span class=\"_ _3b\"> </span>principale <span class=\"_ _3f\"> </span>componente <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>questa <span class=\"_ _3b\"> </span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>relativa <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>conti <span class=\"_ _3f\"> </span>attivi <span class=\"_ _3b\"> </span>su <span class=\"_ _3f\"> </span>spese<span class=\"_ _324\"> </span>amministrative.<span class=\"_ _324\"> </span>Tra le principali voci che compongono la voce \u201cAltre parti<span class=\"_ _1\"></span>te\u201d vi sono:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>in attesa <span class=\"_ _0\"></span>di riscossione <span class=\"_ _0\"></span>relativi ad <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>tre partite per <span class=\"_ _2\"></span>22<span class=\"_ _1\"></span>.713 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(22.889 migliaia <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span>euro alla <span class=\"_ _2\"></span>fine del <span class=\"_ _0\"></span>precedente esercizio), riconducibili principalmente<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>crediti per <span class=\"_ _0\"></span>imposta di <span class=\"_ _2\"></span>bo<span class=\"_ _1\"></span>llo<span class=\"_ _324\"> </span>su <span class=\"_ _40\"> </span>estratti <span class=\"_ _40\"> </span>conto, <span class=\"_ _40\"> </span>crediti <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>servizi <span class=\"_ _40\"> </span>addebi<span class=\"_ _1\"></span>tati <span class=\"_ _40\"> </span>alla <span class=\"_ _40\"> </span>clientela <span class=\"_ _3d\"> </span>trimestr<span class=\"_ _1\"></span>almente <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>proventi<span class=\"_ _324\"> </span>interbancari;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">i <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>6.899 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>confronti de<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>omotori <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _2\"></span>erogata <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>titolo<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3f\"> </span>bonus <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ingresso <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>non <span class=\"_ _2d\"> </span>ancora <span class=\"_ _2d\"> </span>maturata <span class=\"_ _3f\"> </span>(5.634<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>fine <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>prec<span class=\"_ _1\"></span>edente<span class=\"_ _324\"> </span>esercizio);<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>fatture <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>emetter<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>5.688 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>(2.095<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>precedent<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span>esercizio).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "Sezione <span class=\"_ _d5\"> </span>1   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie valut<span class=\"_ _1\"></span>ate al costo ammor<span class=\"_ _1\"></span>tizzato   <span class=\"_ _1\"></span>-   voce   1<span class=\"_ _1\"></span>0<span class=\"_ _324\"> </span>1.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso banche<table class=\"s wbfe haa5\" id=\"_c04fff59-be48-411e-90a3-8eade1c9e7c5\"><tr><td></td><td></td><td></td><td class=\"c x504 y35bb w150 h24f\"><div class=\"t m0 x4e h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x505 y35bb w4bc h24f\"><div class=\"t m0 x9 h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35bc w4ba h639\"><div class=\"t m0 x67 h2f y12e ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bc w4bb h63a\"><div class=\"t m0 x27 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x506 y35bd w483 h307\"><div class=\"t m0 xee h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x505 y35bc w374 h63a\"><div class=\"t m0 x131 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bd w123 h307\"><div class=\"t m0 x4c h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x506 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x315 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x500 y35bc w42b h24f\"><div class=\"t m0 x27 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bc w4b9 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x508 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x509 y35bc w374 h24f\"><div class=\"t m0 xb6 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35be w4ba h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Debiti ver<span class=\"_ _0\"></span>so banche centrali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35be w4bb h142\"><div class=\"t m0 xbe h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35be w42b h142\"><div class=\"t m0 x31 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35be w374 h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1.479.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35be w4b9 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35be w374 h142\"><div class=\"t m0 x2b h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35bf w4ba h553\"><div class=\"t m0 x67 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">2. Debiti ver<span class=\"_ _0\"></span>so banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bf w4bb h553\"><div class=\"t m0 x3b h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35bf w42b h553\"><div class=\"t m0 x31 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35bf w374 h553\"><div class=\"t m0 x30 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">547.077<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35bf w4b9 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35bf w374 h553\"><div class=\"t m0 x2b h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c0 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.1 Conti corren<span class=\"_ _0\"></span>ti e deposit<span class=\"_ _0\"></span>i a vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c0 w4bb h268\"><div class=\"t m0 x30 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">16.791 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c0 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c0 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">25.388<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c0 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c0 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c1 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.2 Depositi a sc<span class=\"_ _0\"></span>adenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c1 w4bb h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls3f ws0\">477 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x506 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c1 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c1 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c1 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c1 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c2 w4ba h5ef\"><div class=\"t m0 x3a h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">2.3 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c2 w4bb h5ef\"><div class=\"t m0 x3b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">465.525 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c2 w42b h5ef\"><div class=\"t m0 x31 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c2 w374 h5ef\"><div class=\"t m0 x4d h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c2 w4b9 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c2 w374 h5ef\"><div class=\"t m0 x2b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c3 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.1 Pronti con<span class=\"_ _0\"></span>tro termine <span class=\"_ _0\"></span>passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c3 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">345.170 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c3 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c3 w374 h268\"><div class=\"t m0 x4d h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c3 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c3 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c4 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c4 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">120.355 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c4 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c4 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c4 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c4 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c5 wbff ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Debiti per<span class=\"_ _0\"></span> impegni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i strument<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x504 y35c6 w4bb h571\"><div class=\"t m0 x3f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c6 w42b h571\"><div class=\"t m0 x31 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c6 w374 h571\"><div class=\"t m0 x8f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c6 w4b9 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c6 w374 h571\"><div class=\"t m0 x2b h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c7 wc00 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35c8 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.5 Debiti per<span class=\"_ _0\"></span> leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c8 w4bb h268\"><div class=\"t m0 x3f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c8 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c8 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c8 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c8 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c9 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c9 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">315.880 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c9 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c9 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">76.457<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c9 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c9 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ca w4ba h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35ca w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35ca w42b h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35ca w4b9 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td></tr></table>Totale<span class=\"_ _324\"> </span>1950066<span class=\"_ _324\"> </span>3381351<span class=\"_ _324\"> </span>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>La <span class=\"ff5\">voce \u201cDebiti verso banche centrali\u201d alla data di <span class=\"_ _0\"></span>riferimento del presente bilancio non evidenzia alcun<span class=\"_ _324\"> </span></span>saldo <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>ich\u00e9 <span class=\"_ _3f\"> </span><span class=\"ff5\">non <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201cTL<span class=\"_ _1\"></span>TRO\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>naturale <span class=\"_ _2d\"> </span>scadenza <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ue <span class=\"_ _3f\"> </span>linee <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>finanziamento <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>finanziamento <span class=\"_ _1\"></span>assegnata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea<span class=\"_ _3\"></span> era <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>479.445 <span class=\"_ _1\"></span>migliaia<span class=\"_ _324\"> </span>di euro.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>nella vo<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>competenze <span class=\"_ _1\"></span>maturate <span class=\"_ _3\"></span>nell\u2019anno <span class=\"_ _1\"></span>per<span class=\"_ _324\"> </span>26,0 milioni di euro (ex 92,5 milioni di euro). Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c2.<span class=\"_ _1\"></span>3.1 <span class=\"_ _29\"></span>Pronti <span class=\"_ _29\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _29\"></span>passivi\u201d <span class=\"_ _29\"></span>trovano <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>i <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Long <span class=\"_ _29\"></span>Term <span class=\"_ _3\"></span>Repo <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>part<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>degli <span class=\"_ _3b\"></span>attivi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _29\"></span>(eligibl<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>non) <span class=\"_ _3b\"> </span>posti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>essere <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>primar<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"></span>controparti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>ottimizzare le attivit\u00e0 di funding. L<span class=\"ff5\">a <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c2.3.2 <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span></span>espone <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mutuo <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>concesso <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>JP <span class=\"_ _3\"></span>Morgan <span class=\"_ _1\"></span>Milan <span class=\"_ _3\"></span>Branch<span class=\"_ _324\"> </span>nell\u2019ambito dell\u2019operazione di cartolari<span class=\"_ _1\"></span>zzazione Desio SME.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c2.6 <span class=\"_ _3\"></span>Altri <span class=\"_ _1\"></span>debiti\u201d <span class=\"_ _3\"></span>risulta <span class=\"_ _3\"></span>composta <span class=\"_ _3\"></span>principalmente <span class=\"_ _1\"></span>dal <span class=\"_ _29\"></span><span class=\"ff2\">d<span class=\"_ _1\"></span>ebito <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>Copped\u00e8<span class=\"_ _324\"> </span></span>correlato all\u2019<span class=\"_ _1\"></span>operazione di <span class=\"_ _1\"></span>cartolarizz<span class=\"_ _1\"></span>azione Copped\u00e8<span class=\"_ _1\"></span><span class=\"ff2\"> e<span class=\"_ _1\"></span> Fauno<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>315.047<span class=\"_ _1\"></span> migli<span class=\"_ _1\"></span>aia di <span class=\"_ _1\"></span>euro av<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>originator <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _29\"></span>Fides <span class=\"_ _29\"></span>(a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>esercizio <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>76.547 <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>Notes<span class=\"_ _324\"> </span>Copped\u00e8).<span class=\"_ _324\"> </span>1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span>10.126.755 XX<span class=\"_ _324\"> </span>X10.116.726 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>2. Depositi a sc<span class=\"_ _0\"></span>adenza 852.818 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.012.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span>1.950.313 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.101.325 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span>1.207.009 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>607.637 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.2 Altri<span class=\"_ _324\"> </span>743.304 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>493.688 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span>5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span>58.315 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>58.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>6. Altri debiti<span class=\"_ _324\"> </span>292.456 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>199.581 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>31/12/2024<span class=\"_ _324\"> </span>13.280.657 13.280.657 12.489.018 12.489.0<span class=\"_ _324\"> </span>- - - - Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span>attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span>sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>Rainbow Spv Srl.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo. Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span>Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span>2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>principali <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c6. <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>debiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>a: <span class=\"_ _3\"></span>assegni <span class=\"_ _3\"></span>circolari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>34<span class=\"_ _1\"></span>.540<span class=\"_ _324\"> </span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>segni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>traenza <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>54<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>(a <span class=\"_ _2\"></span>fine esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>pettivamente<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>40.520<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>circolari <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>540 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>aenza); <span class=\"_ _29\"></span>debito <span class=\"_ _29\"></span>verso<span class=\"_ _324\"> </span>sottoscrittori <span class=\"_ _3\"></span><span class=\"ff5\">Notes <span class=\"_ _1\"></span>Copped\u00e8 <span class=\"_ _3\"></span>correlato <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>Copped<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>199.<span class=\"_ _1\"></span><span class=\"ff2\">202 <span class=\"_ _3\"></span>migliaia<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>152.914); <span class=\"_ _3b\"></span>debito<span class=\"_ _324\"> </span>verso <span class=\"_ _3b\"> </span>sottoscritt<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>Notes <span class=\"_ _3f\"> </span><span class=\"ff5\">Senior <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>Mezzanine <span class=\"_ _3b\"> </span>correlat<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>all\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzazione <span class=\"_ _3b\"> </span>Rainbow<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span></span>55.297 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>riginator <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Dynamica <span class=\"_ _1\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>di <span class=\"_ _8d\"> </span>confronto <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>ingresso <span class=\"_ _8d\"> </span>della <span class=\"_ _8d\"> </span>controllata <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>Gruppo <span class=\"_ _8d\"> </span>Banco <span class=\"_ _8d\"> </span>Desio <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>corso<span class=\"_ _324\"> </span>dell\u2019esercizio).<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-668": {
   "value": "<div class=\"c w382 h5ce gs49\"><div class=\"t m0 x67 h2f ye29 ff3 fse fc0 sc0 ls0 ws0\">1.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso banche<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs4a\"><table class=\"s wbfe haa5\" id=\"_c04fff59-be48-411e-90a3-8eade1c9e7c5\"><tr><td></td><td></td><td></td><td class=\"c x504 y35bb w150 h24f\"><div class=\"t m0 x4e h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x505 y35bb w4bc h24f\"><div class=\"t m0 x9 h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35bc w4ba h639\"><div class=\"t m0 x67 h2f y12e ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bc w4bb h63a\"><div class=\"t m0 x27 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x506 y35bd w483 h307\"><div class=\"t m0 xee h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x505 y35bc w374 h63a\"><div class=\"t m0 x131 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bd w123 h307\"><div class=\"t m0 x4c h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x506 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x315 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x500 y35bc w42b h24f\"><div class=\"t m0 x27 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bc w4b9 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x508 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x509 y35bc w374 h24f\"><div class=\"t m0 xb6 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35be w4ba h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Debiti ver<span class=\"_ _0\"></span>so banche centrali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35be w4bb h142\"><div class=\"t m0 xbe h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35be w42b h142\"><div class=\"t m0 x31 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35be w374 h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1.479.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35be w4b9 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35be w374 h142\"><div class=\"t m0 x2b h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35bf w4ba h553\"><div class=\"t m0 x67 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">2. Debiti ver<span class=\"_ _0\"></span>so banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bf w4bb h553\"><div class=\"t m0 x3b h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35bf w42b h553\"><div class=\"t m0 x31 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35bf w374 h553\"><div class=\"t m0 x30 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">547.077<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35bf w4b9 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35bf w374 h553\"><div class=\"t m0 x2b h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c0 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.1 Conti corren<span class=\"_ _0\"></span>ti e deposit<span class=\"_ _0\"></span>i a vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c0 w4bb h268\"><div class=\"t m0 x30 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">16.791 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c0 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c0 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">25.388<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c0 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c0 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c1 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.2 Depositi a sc<span class=\"_ _0\"></span>adenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c1 w4bb h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls3f ws0\">477 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x506 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c1 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c1 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c1 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c1 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c2 w4ba h5ef\"><div class=\"t m0 x3a h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">2.3 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c2 w4bb h5ef\"><div class=\"t m0 x3b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">465.525 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c2 w42b h5ef\"><div class=\"t m0 x31 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c2 w374 h5ef\"><div class=\"t m0 x4d h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c2 w4b9 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c2 w374 h5ef\"><div class=\"t m0 x2b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c3 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.1 Pronti con<span class=\"_ _0\"></span>tro termine <span class=\"_ _0\"></span>passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c3 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">345.170 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c3 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c3 w374 h268\"><div class=\"t m0 x4d h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c3 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c3 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c4 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c4 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">120.355 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c4 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c4 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c4 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c4 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c5 wbff ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Debiti per<span class=\"_ _0\"></span> impegni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i strument<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x504 y35c6 w4bb h571\"><div class=\"t m0 x3f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c6 w42b h571\"><div class=\"t m0 x31 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c6 w374 h571\"><div class=\"t m0 x8f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c6 w4b9 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c6 w374 h571\"><div class=\"t m0 x2b h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c7 wc00 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35c8 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.5 Debiti per<span class=\"_ _0\"></span> leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c8 w4bb h268\"><div class=\"t m0 x3f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c8 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c8 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c8 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c8 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c9 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c9 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">315.880 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c9 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c9 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">76.457<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c9 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c9 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ca w4ba h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35ca w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35ca w42b h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35ca w4b9 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w4ba h268 gs4b\"><div class=\"t m0 x67 h2f y81f ff23 fs10 fc5 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span><span class=\"ff7 fsb fc0\"> </span></div></div><div class=\"c w4bb h268 gs4c\"><div class=\"t m0 x67 h2f y81f ff23 fs10 fc5 sc0 ls129 ws0\">1950066<span class=\"_ _324\"> </span><span class=\"ff7 fsb fc0 ls0\"> </span></div></div><div class=\"c w374 h268 gs4d\"><div class=\"t m0 x67 h2f y81f ff23 fs10 fc5 sc0 ls129 ws0\">3381351<span class=\"_ _324\"> </span><span class=\"ff7 fsb fc0 ls0\"> </span></div></div><div class=\"c w2 h0 gs4e\"><div class=\"t m0 x3 h7c y447 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y2337 ff3 fse fc0 sc0 ls0 ws0\">Legenda<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d y2226 ff6 fse fc0 sc0 ls0 ws0\">VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d yf39 ff6 fse fc0 sc0 ls0 ws0\">L1= Livello 1<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d ybf0 ff6 fse fc0 sc0 ls0 ws0\">L2= Livello 2<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h56d y875 ff6 fse fc0 sc0 ls0 ws0\">L3= Livello 3<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h7 y1e3b ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha yf8a ff2 fs4 fc0 sc0 ls0 ws0\">La <span class=\"ff5\">voce \u201cDebiti verso banche centrali\u201d alla data di <span class=\"_ _0\"></span>riferimento del presente bilancio non evidenzia alcun<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x3 ha y22a7 ff2 fs4 fc0 sc0 ls0 ws0\">saldo <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>ich\u00e9 <span class=\"_ _3f\"> </span><span class=\"ff5\">non <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201cTL<span class=\"_ _1\"></span>TRO\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>naturale <span class=\"_ _2d\"> </span>scadenza <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ue <span class=\"_ _3f\"> </span>linee <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x3 ha y28d ff2 fs4 fc0 sc0 ls0 ws0\">finanziamento <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y10b6 ff2 fs4 fc0 sc0 ls0 ws0\">finanziamento <span class=\"_ _1\"></span>assegnata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea<span class=\"_ _3\"></span> era <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>479.445 <span class=\"_ _1\"></span>migliaia<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha ye46 ff2 fs4 fc0 sc0 ls0 ws0\">di euro.<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y11de ff5 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>nella vo<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>competenze <span class=\"_ _1\"></span>maturate <span class=\"_ _3\"></span>nell\u2019anno <span class=\"_ _1\"></span>per<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y12bc ff2 fs4 fc0 sc0 ls0 ws0\">26,0 milioni di euro (ex 92,5 milioni di euro). <span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1ee9 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y2338 ff5 fs4 fc0 sc0 ls0 ws0\">Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c2.<span class=\"_ _1\"></span>3.1 <span class=\"_ _29\"></span>Pronti <span class=\"_ _29\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _29\"></span>passivi\u201d <span class=\"_ _29\"></span>trovano <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>i <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Long <span class=\"_ _29\"></span>Term <span class=\"_ _3\"></span>Repo <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>part<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y3d0 ff2 fs4 fc0 sc0 ls0 ws0\">degli <span class=\"_ _3b\"></span>attivi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _29\"></span>(eligibl<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>non) <span class=\"_ _3b\"> </span>posti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>essere <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>primar<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"></span>controparti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha yeb9 ff2 fs4 fc0 sc0 ls0 ws0\">ottimizzare le attivit\u00e0 di funding. <span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha ycb2 ff2 fs4 fc0 sc0 ls0 ws0\">L<span class=\"ff5\">a <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c2.3.2 <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span></span>espone <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mutuo <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>concesso <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>JP <span class=\"_ _3\"></span>Morgan <span class=\"_ _1\"></span>Milan <span class=\"_ _3\"></span>Branch<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y5a7 ff5 fs4 fc0 sc0 ls0 ws0\">nell\u2019ambito dell\u2019operazione di cartolari<span class=\"_ _1\"></span>zzazione Desio SME.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y1086 ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c2.6 <span class=\"_ _3\"></span>Altri <span class=\"_ _1\"></span>debiti\u201d <span class=\"_ _3\"></span>risulta <span class=\"_ _3\"></span>composta <span class=\"_ _3\"></span>principalmente <span class=\"_ _1\"></span>dal <span class=\"_ _29\"></span><span class=\"ff2\">d<span class=\"_ _1\"></span>ebito <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>Copped\u00e8<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y11b1 ff5 fs4 fc0 sc0 ls0 ws0\">correlato all\u2019<span class=\"_ _1\"></span>operazione di <span class=\"_ _1\"></span>cartolarizz<span class=\"_ _1\"></span>azione Copped\u00e8<span class=\"_ _1\"></span><span class=\"ff2\"> e<span class=\"_ _1\"></span> Fauno<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>315.047<span class=\"_ _1\"></span> migli<span class=\"_ _1\"></span>aia di <span class=\"_ _1\"></span>euro av<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y458 ff2 fs4 fc0 sc0 ls0 ws0\">originator <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _29\"></span>Fides <span class=\"_ _29\"></span>(a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>esercizio <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>76.547 <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>Notes<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2339 ff2 fs4 fc0 sc0 ls0 ws0\">Copped\u00e8).<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 hee yf11 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hee y524 ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y22fb ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y233a ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y233b ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y189d ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y13f1 ff3 fse fc0 sc0 ls0 ws0\"> </div></div>1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span>31.12.2024<span class=\"_ _324\"> </span>31.12.2023<span class=\"_ _324\"> </span>Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>VB<span class=\"_ _324\"> </span>Fair Value<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>L1L2<span class=\"_ _324\"> </span>L3<span class=\"_ _324\"> </span>1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span>10.126.755 XX<span class=\"_ _324\"> </span>X10.116.726 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>2. Depositi a sc<span class=\"_ _0\"></span>adenza 852.818 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.012.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span>1.950.313 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>1.101.325 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span>1.207.009 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>607.637 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>3.2 Altri<span class=\"_ _324\"> </span>743.304 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>493.688 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>- XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span>5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span>58.315 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>58.693 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>6. Altri debiti<span class=\"_ _324\"> </span>292.456 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>199.581 XX<span class=\"_ _324\"> </span>X<span class=\"_ _324\"> </span>31/12/2024<span class=\"_ _324\"> </span>13.280.657 13.280.657 12.489.018 12.489.0<span class=\"_ _324\"> </span>- - - - Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span>attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span>sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>Rainbow Spv Srl.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span>Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span>eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo. Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span>Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span>2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>principali <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c6. <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>debiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>a: <span class=\"_ _3\"></span>assegni <span class=\"_ _3\"></span>circolari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>34<span class=\"_ _1\"></span>.540<span class=\"_ _324\"> </span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>segni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>traenza <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>54<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>(a <span class=\"_ _2\"></span>fine esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>pettivamente<span class=\"_ _324\"> </span>di <span class=\"_ _3\"></span>40.520<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>circolari <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>540 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>aenza); <span class=\"_ _29\"></span>debito <span class=\"_ _29\"></span>verso<span class=\"_ _324\"> </span>sottoscrittori <span class=\"_ _3\"></span><span class=\"ff5\">Notes <span class=\"_ _1\"></span>Copped\u00e8 <span class=\"_ _3\"></span>correlato <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>Copped<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>199.<span class=\"_ _1\"></span><span class=\"ff2\">202 <span class=\"_ _3\"></span>migliaia<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>152.914); <span class=\"_ _3b\"></span>debito<span class=\"_ _324\"> </span>verso <span class=\"_ _3b\"> </span>sottoscritt<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>Notes <span class=\"_ _3f\"> </span><span class=\"ff5\">Senior <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>Mezzanine <span class=\"_ _3b\"> </span>correlat<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>all\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzazione <span class=\"_ _3b\"> </span>Rainbow<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span></span>55.297 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>riginator <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Dynamica <span class=\"_ _1\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span>di <span class=\"_ _8d\"> </span>confronto <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>ingresso <span class=\"_ _8d\"> </span>della <span class=\"_ _8d\"> </span>controllata <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>Gruppo <span class=\"_ _8d\"> </span>Banco <span class=\"_ _8d\"> </span>Desio <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>corso<span class=\"_ _324\"> </span>dell\u2019esercizio).<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-737": {
   "value": "1.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso banche<table class=\"s wbfe haa5\" id=\"_c04fff59-be48-411e-90a3-8eade1c9e7c5\"><tr><td></td><td></td><td></td><td class=\"c x504 y35bb w150 h24f\"><div class=\"t m0 x4e h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x505 y35bb w4bc h24f\"><div class=\"t m0 x9 h2f ye31 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y35bc w4ba h639\"><div class=\"t m0 x67 h2f y12e ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bc w4bb h63a\"><div class=\"t m0 x27 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x506 y35bd w483 h307\"><div class=\"t m0 xee h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x505 y35bc w374 h63a\"><div class=\"t m0 x131 h2f y10b1 ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bd w123 h307\"><div class=\"t m0 x4c h2f y11ba ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x506 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x315 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x500 y35bc w42b h24f\"><div class=\"t m0 x27 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x507 y35bc w4b9 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x508 y35bc w4b7 h24f\"><div class=\"t m0 x67 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x509 y35bc w374 h24f\"><div class=\"t m0 xb6 h2f ye31 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y35be w4ba h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1. Debiti ver<span class=\"_ _0\"></span>so banche centrali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35be w4bb h142\"><div class=\"t m0 xbe h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35be w42b h142\"><div class=\"t m0 x31 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35be w374 h142\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">1.479.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35be w4b9 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35be w4b7 h142\"><div class=\"t m0 x8 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35be w374 h142\"><div class=\"t m0 x2b h2f y11d ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35bf w4ba h553\"><div class=\"t m0 x67 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">2. Debiti ver<span class=\"_ _0\"></span>so banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35bf w4bb h553\"><div class=\"t m0 x3b h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35bf w42b h553\"><div class=\"t m0 x31 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35bf w374 h553\"><div class=\"t m0 x30 h2f y20ad ff3 fse fc0 sc0 ls0 ws0\">547.077<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35bf w4b9 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35bf w4b7 h553\"><div class=\"t m0 x8 h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35bf w374 h553\"><div class=\"t m0 x2b h2f y20ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c0 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.1 Conti corren<span class=\"_ _0\"></span>ti e deposit<span class=\"_ _0\"></span>i a vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c0 w4bb h268\"><div class=\"t m0 x30 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">16.791 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c0 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c0 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">25.388<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c0 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c0 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c0 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c1 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.2 Depositi a sc<span class=\"_ _0\"></span>adenza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c1 w4bb h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls3f ws0\">477 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x506 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c1 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c1 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c1 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c1 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c1 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c2 w4ba h5ef\"><div class=\"t m0 x3a h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">2.3 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c2 w4bb h5ef\"><div class=\"t m0 x3b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">465.525 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c2 w42b h5ef\"><div class=\"t m0 x31 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c2 w374 h5ef\"><div class=\"t m0 x4d h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c2 w4b9 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c2 w4b7 h5ef\"><div class=\"t m0 x8 h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c2 w374 h5ef\"><div class=\"t m0 x2b h2f y2334 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c3 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.1 Pronti con<span class=\"_ _0\"></span>tro termine <span class=\"_ _0\"></span>passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c3 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">345.170 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c3 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c3 w374 h268\"><div class=\"t m0 x4d h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">445.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c3 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c3 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c3 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c4 w4ba h268\"><div class=\"t m0 xc5 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.3.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c4 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">120.355 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c4 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c4 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c4 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c4 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c4 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c5 wbff ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Debiti per<span class=\"_ _0\"></span> impegni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i strument<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x504 y35c6 w4bb h571\"><div class=\"t m0 x3f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c6 w42b h571\"><div class=\"t m0 x31 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c6 w374 h571\"><div class=\"t m0 x8f h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c6 w4b9 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c6 w4b7 h571\"><div class=\"t m0 x8 h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c6 w374 h571\"><div class=\"t m0 x2b h2f y22ac ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y35c7 wc00 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y35c8 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.5 Debiti per<span class=\"_ _0\"></span> leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c8 w4bb h268\"><div class=\"t m0 x3f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c8 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c8 w374 h268\"><div class=\"t m0 x8f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c8 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c8 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c8 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35c9 w4ba h268\"><div class=\"t m0 x3a h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">2.6 Altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35c9 w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">315.880 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35c9 w42b h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35c9 w374 h268\"><div class=\"t m0 x31 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">76.457<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35c9 w4b9 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35c9 w4b7 h268\"><div class=\"t m0 x8 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35c9 w374 h268\"><div class=\"t m0 x2b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y35ca w4ba h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x504 y35ca w4bb h268\"><div class=\"t m0 x3b h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x506 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x315 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y35ca w42b h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">798.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x505 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y35ca w4b9 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x508 y35ca w4b7 h268\"><div class=\"t m0 x26 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x509 y35ca w374 h268\"><div class=\"t m0 x67 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">2.026.522<span class=\"ff7 fsb\"> </span></div></td></tr></table>Totale<span class=\"_ _324\"> </span>1950066<span class=\"_ _324\"> </span>3381351<span class=\"_ _324\"> </span>Legenda<span class=\"_ _324\"> </span>VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span>L1= Livello 1<span class=\"_ _324\"> </span>L2= Livello 2<span class=\"_ _324\"> </span>L3= Livello 3<span class=\"_ _324\"> </span>La <span class=\"ff5\">voce \u201cDebiti verso banche centrali\u201d alla data di <span class=\"_ _0\"></span>riferimento del presente bilancio non evidenzia alcun<span class=\"_ _324\"> </span></span>saldo <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>ich\u00e9 <span class=\"_ _3f\"> </span><span class=\"ff5\">non <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>\u201cTL<span class=\"_ _1\"></span>TRO\u201d <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>naturale <span class=\"_ _2d\"> </span>scadenza <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ue <span class=\"_ _3f\"> </span>linee <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span></span>finanziamento <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>esercizio<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>finanziamento <span class=\"_ _1\"></span>assegnata <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea<span class=\"_ _3\"></span> era <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>479.445 <span class=\"_ _1\"></span>migliaia<span class=\"_ _324\"> </span>di euro.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>rilevati <span class=\"_ _3\"></span>nella vo<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>competenze <span class=\"_ _1\"></span>maturate <span class=\"_ _3\"></span>nell\u2019anno <span class=\"_ _1\"></span>per<span class=\"_ _324\"> </span>26,0 milioni di euro (ex 92,5 milioni di euro). Alla <span class=\"_ _29\"></span>voce <span class=\"_ _3\"></span>\u201c2.<span class=\"_ _1\"></span>3.1 <span class=\"_ _29\"></span>Pronti <span class=\"_ _29\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _29\"></span>passivi\u201d <span class=\"_ _29\"></span>trovano <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>i <span class=\"_ _3b\"></span>contratti <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Long <span class=\"_ _29\"></span>Term <span class=\"_ _3\"></span>Repo <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>part<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>degli <span class=\"_ _3b\"></span>attivi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _29\"></span>(eligibl<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>non) <span class=\"_ _3b\"> </span>posti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>essere <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>primar<span class=\"_ _1\"></span>ie <span class=\"_ _3b\"></span>controparti <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span>ottimizzare le attivit\u00e0 di funding. L<span class=\"ff5\">a <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201c2.3.2 <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span></span>espone <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relativa <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mutuo <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>concesso <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>JP <span class=\"_ _3\"></span>Morgan <span class=\"_ _1\"></span>Milan <span class=\"_ _3\"></span>Branch<span class=\"_ _324\"> </span>nell\u2019ambito dell\u2019operazione di cartolari<span class=\"_ _1\"></span>zzazione Desio SME.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c2.6 <span class=\"_ _3\"></span>Altri <span class=\"_ _1\"></span>debiti\u201d <span class=\"_ _3\"></span>risulta <span class=\"_ _3\"></span>composta <span class=\"_ _3\"></span>principalmente <span class=\"_ _1\"></span>dal <span class=\"_ _29\"></span><span class=\"ff2\">d<span class=\"_ _1\"></span>ebito <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>Copped\u00e8<span class=\"_ _324\"> </span></span>correlato all\u2019<span class=\"_ _1\"></span>operazione di <span class=\"_ _1\"></span>cartolarizz<span class=\"_ _1\"></span>azione Copped\u00e8<span class=\"_ _1\"></span><span class=\"ff2\"> e<span class=\"_ _1\"></span> Fauno<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>315.047<span class=\"_ _1\"></span> migli<span class=\"_ _1\"></span>aia di <span class=\"_ _1\"></span>euro av<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span>originator <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _29\"></span>Fides <span class=\"_ _29\"></span>(a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>esercizio <span class=\"_ _29\"></span>precedente <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>76.547 <span class=\"_ _29\"></span>poich\u00e9 <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>Notes<span class=\"_ _324\"> </span>Copped\u00e8).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-725": {
   "value": "1.2 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo amm<span class=\"_ _0\"></span>ortizzato: compo<span class=\"_ _0\"></span>sizione merceol<span class=\"_ _0\"></span>ogica dei debiti<span class=\"_ _0\"></span> verso clientela<span class=\"_ _324\"> </span> <table class=\"s wc01 haa6\" id=\"_bfea23b5-bfee-4f2a-9603-b388543438ca\"><tr><td></td><td></td><td></td><td></td><td class=\"c x50a y35cb w4c5 h26a\"><div class=\"t m0 x8b h7c yf8d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span> </div></td><td></td><td class=\"c x269 y35cb w4c6 h26a\"><div class=\"t m0 x8b h7c yf8d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y35cc w4bf h28f\"><div class=\"t m0 xa0 h7c y2340 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _324\"> </span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x50a y35cc w4c4 h5ec\"><div class=\"t m0 xb6 h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x50b y35cd w4c8 h5b5\"><div class=\"t m0 xa8 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35cc w4c3 h5ec\"><div class=\"t m0 xb6 h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">VB<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x50c y35cd w4c9 h5b5\"><div class=\"t m0 xa8 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"_ _324\"> </span> </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x50b y35cc w4c1 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x267 y35cc w4c2 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x50d y35cc w4c4 h5b5\"><div class=\"t m0 xee h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x50c y35cc w4c2 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ls0\"> </span></div></td><td class=\"c x26b y35cc w4c1 h5b5\"><div class=\"t m0 x30 h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x50e y35cc w4c0 h5b5\"><div class=\"t m0 xee h7c y1dc3 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y35ce w4bf h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1. Conti corren<span class=\"_ _0\"></span>ti e depositi a v<span class=\"_ _0\"></span>ista<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35ce w4c4 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">10.126.755  </div></td><td class=\"c x50b y35ce w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35ce w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35ce w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x269 y35ce w4c3 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">10.116.726  </div></td><td class=\"c x50c y35ce w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35ce w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35ce w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35cf w4bf h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2. Depositi a sc<span class=\"_ _0\"></span>adenza  </div></td><td class=\"c x50a y35cf w4c4 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">852.818  </div></td><td class=\"c x50b y35cf w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35cf w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35cf w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35cf w4c3 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.012.693  </div></td><td class=\"c x50c y35cf w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35cf w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35cf w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d0 w4bf h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3. Finanziam<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d0 w4c4 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.950.313  </div></td><td class=\"c x50b y35d0 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d0 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d0 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d0 w4c3 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.101.325  </div></td><td class=\"c x50c y35d0 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d0 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d0 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d1 w4bf h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.1 Pronti contro<span class=\"_ _0\"></span> termine pa<span class=\"_ _0\"></span>ssivi<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d1 w4c4 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.207.009  </div></td><td class=\"c x50b y35d1 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d1 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d1 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d1 w4c3 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">607.637  </div></td><td class=\"c x50c y35d1 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d1 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d1 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d2 w4bf h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d2 w4c4 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">743.304  </div></td><td class=\"c x50b y35d2 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d2 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d2 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d2 w4c3 h5b5\"><div class=\"t m0 x27 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">493.688  </div></td><td class=\"c x50c y35d2 w4c2 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d2 w4c1 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d2 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x273 y35d3 wc02 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">4. Debiti per imp<span class=\"_ _0\"></span>egni di riac<span class=\"_ _0\"></span>quisto di propr<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x50a y35d4 w4c4 h63d\"><div class=\"t m0 x2f h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x50b y35d4 w4c1 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d4 w4c2 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d4 w4c4 h63d\"><div class=\"t m0 xc5 h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d4 w4c3 h63d\"><div class=\"t m0 x2f h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x50c y35d4 w4c2 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d4 w4c1 h63d\"><div class=\"t m0 x4d h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d4 w4c0 h63d\"><div class=\"t m0 xc5 h3b y1df7 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x273 y35d5 wc03 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">strumenti patr<span class=\"_ _0\"></span>imoniali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y35d6 w4bf h5b5\"><div class=\"t m0 xdd h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">5. Debiti per lea<span class=\"_ _0\"></span>sing<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d6 w4c4 h5b5\"><div class=\"t m0 xee h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">58.315  </div></td><td class=\"c x50b y35d6 w4c1 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d6 w4c2 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d6 w4c4 h5b5\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d6 w4c3 h5b5\"><div class=\"t m0 xee h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">58.693  </div></td><td class=\"c x50c y35d6 w4c2 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d6 w4c1 h5b5\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d6 w4c0 h5b5\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d7 w4bf h5b8\"><div class=\"t m0 xdd h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">6. Altri debiti<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d7 w4c4 h5b8\"><div class=\"t m0 x27 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">292.456  </div></td><td class=\"c x50b y35d7 w4c1 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x267 y35d7 w4c2 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50d y35d7 w4c4 h5b8\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x269 y35d7 w4c3 h5b8\"><div class=\"t m0 x27 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">199.581  </div></td><td class=\"c x50c y35d7 w4c2 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x26b y35d7 w4c1 h5b8\"><div class=\"t m0 x4d h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td><td class=\"c x50e y35d7 w4c0 h5b8\"><div class=\"t m0 xc5 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></td></tr><tr><td class=\"c x259 y35d8 w4bf h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">31/12/2024<span class=\"_ _324\"> </span> </div></td><td class=\"c x50a y35d8 w4c4 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.280.657  </div></td><td></td><td></td><td class=\"c x50d y35d8 w4c4 h5b5\"><div class=\"t m0 x71 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.280.657  </div></td><td class=\"c x269 y35d8 w4c3 h5b5\"><div class=\"t m0 xdd h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">12.489.018  </div></td><td class=\"c x50e y35d8 w4c0 h5b5\"><div class=\"t m0 x71 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">12.489.0<span class=\"_ _324\"> </span>18  </div></td><td></td><td></td></tr></table>-  -  -  -  Legenda<span class=\"_ _324\"> </span> VB = Valore di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _324\"> </span> L1= Livello 1<span class=\"_ _324\"> </span> L2= Livello 2<span class=\"_ _324\"> </span> L3= Livello 3<span class=\"_ _324\"> </span> Il <span class=\"_ _2\"></span>saldo e<span class=\"_ _0\"></span>sposto <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>include <span class=\"_ _2\"></span>l\u2019effetto de<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _2\"></span>di <span class=\"ff2\">passivit\u00e0 <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>esito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2\"></span>di Purchase <span class=\"_ _2\"></span>Price<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>Allocation (PPA) connesso al<span class=\"_ _1\"></span>l\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"ff2\">del ramo <span class=\"_ _1\"></span>sportelli di Banca Popolare Pugli<span class=\"_ _1\"></span>a e Basilicata (<span class=\"_ _3\"></span>BPPB)<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>realizzata il 7 dicembre <span class=\"_ _1\"></span><span class=\"lsb\">2024.<span class=\"_ _324\"> </span></span> La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3.1 <span class=\"_ _3b\"></span>Pronti <span class=\"_ _3b\"></span>contro <span class=\"_ _29\"></span>termine <span class=\"_ _3b\"> </span>passiv<span class=\"_ _1\"></span>i\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3b\"></span>per <span class=\"_ _3b\"></span>9.882 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _29\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>ai <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span> attuati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>forma <span class=\"_ _29\"></span>tecnica <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>REPO <span class=\"_ _3b\"> </span>attuati <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>\u201cDuomo\u201d <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _29\"></span>Intesa <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3b\"></span>come<span class=\"_ _324\"> </span> sottostante le <span class=\"_ _0\"></span>Obbligazioni di <span class=\"_ _2\"></span>Classe A <span class=\"_ _0\"></span>emesse <span class=\"_ _0\"></span>da Dy<span class=\"ff5\">rect SPV <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>rl nell\u2019ambito <span class=\"_ _0\"></span>della cartolarizzazione <span class=\"_ _0\"></span>Dyrect<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>II e Direct <span class=\"_ _0\"></span>III nonch\u00e9<span class=\"_ _0\"></span> le obbligazioni di <span class=\"_ _0\"></span>classe A <span class=\"_ _0\"></span>emesse ne<span class=\"_ _0\"></span>ll\u2019ambito dell\u2019operazione di cartolarizzazione d<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span> Rainbow Spv Srl.<span class=\"_ _324\"> </span> La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Finanziamenti: <span class=\"_ _3\"></span>Altri\u201d <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Cassa <span class=\"_ _3\"></span>Depositi <span class=\"_ _3\"></span>e<span class=\"_ _324\"> </span> Prestiti, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>\u201cpareggiano\u201d <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>importo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mutui <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>clientela <span class=\"_ _3\"></span>concessi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ricos<span class=\"_ _1\"></span>truzione <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>degli<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> eventi sismici del 2009 in Abr<span class=\"_ _1\"></span>uzzo.  Risulta <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>linea di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>essa <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Cassa <span class=\"_ _1\"></span>Depositi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Prestiti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> finanziamenti al segmento r<span class=\"_ _1\"></span>etail, PMI e MID<span class=\"_ _1\"></span>-CAP. In particolare:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">362 milioni di euro (279 <span class=\"_ _1\"></span>milioni di euro nel periodo di confronto<span class=\"_ _1\"></span>) relativo al segmento retail;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">382 <span class=\"_ _3\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>(215 <span class=\"_ _29\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto) <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _3\"></span>corporate<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>(PMI e MID-CAP).<span class=\"_ _324\"> </span> Alla voce <span class=\"_ _2\"></span>\u201c5. Debiti per <span class=\"_ _0\"></span>leasing\u201d sono <span class=\"_ _0\"></span>rilevate, in <span class=\"_ _0\"></span>applicazione de<span class=\"_ _0\"></span>l principio IFRS<span class=\"_ _0\"></span>16 in <span class=\"_ _0\"></span>vigore dal <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> gennaio<span class=\"_ _324\"> </span> 2019, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>connesse <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>(c.d. <span class=\"_ _3\"></span>\u201cLease <span class=\"_ _3\"></span>Liability\u201d), <span class=\"_ _3\"></span>consistenti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>attual<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span> pagamenti che, alla data di r<span class=\"_ _1\"></span>iferimento, devono ess<span class=\"_ _1\"></span>ere ancora corrispos<span class=\"_ _1\"></span>ti al locatore.<span class=\"_ _324\"> </span>Le <span class=\"_ _3\"></span>principali <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c6. <span class=\"_ _3\"></span>Altri <span class=\"_ _3\"></span>debiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>riferiscono <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>a: <span class=\"_ _3\"></span>assegni <span class=\"_ _3\"></span>circolari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>34<span class=\"_ _1\"></span>.540<span class=\"_ _324\"> </span> migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>as<span class=\"_ _1\"></span>segni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>traenza <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>54<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>(a <span class=\"_ _2\"></span>fine esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>pettivamente<span class=\"_ _324\"> </span> di <span class=\"_ _3\"></span>40.520<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>circolari <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>540 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>assegni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>aenza); <span class=\"_ _29\"></span>debito <span class=\"_ _29\"></span>verso<span class=\"_ _324\"> </span> sottoscrittori <span class=\"_ _3\"></span><span class=\"ff5\">Notes <span class=\"_ _1\"></span>Copped\u00e8 <span class=\"_ _3\"></span>correlato <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>Copped<span class=\"_ _0\"></span>\u00e8 <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>199.<span class=\"_ _1\"></span><span class=\"ff2\">202 <span class=\"_ _3\"></span>migliaia<span class=\"_ _324\"> </span></span></span><span class=\"ff5\"><span class=\"ff2\"> </span></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>originator <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>152.914); <span class=\"_ _3b\"></span>debito<span class=\"_ _324\"> </span> verso <span class=\"_ _3b\"> </span>sottoscritt<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>Notes <span class=\"_ _3f\"> </span><span class=\"ff5\">Senior <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>Mezzanine <span class=\"_ _3b\"> </span>correlat<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>all\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzazione <span class=\"_ _3b\"> </span>Rainbow<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>55.297 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>riginator <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Dynamica <span class=\"_ _1\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(non <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>periodo<span class=\"_ _324\"> </span> di <span class=\"_ _8d\"> </span>confronto <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>ingresso <span class=\"_ _8d\"> </span>della <span class=\"_ _8d\"> </span>controllata <span class=\"_ _8d\"> </span>Dynamica <span class=\"_ _8d\"> </span>Retail <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>Gruppo <span class=\"_ _8d\"> </span>Banco <span class=\"_ _8d\"> </span>Desio <span class=\"_ _8d\"> </span>nel <span class=\"_ _8d\"> </span>corso<span class=\"_ _324\"> </span> dell\u2019esercizio).<span class=\"ff2\"> </span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-772": {
   "value": "1.4 Dettaglio dei debit<span class=\"_ _0\"></span>i/titoli sub<span class=\"_ _0\"></span>ordinati <table class=\"s wc05 haa8\" id=\"_6caf3092-cd68-4d71-840a-c8213ad7738d\"><tr><td class=\"c x259 y35e4 w4cf h296\"><div class=\"t m0 xdd h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Prestiti Obbligaziona<span class=\"_ _0\"></span>ri </div></td><td class=\"c x514 y35e4 w4d0 h296\"><div class=\"t m0 x3b h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Data di emission<span class=\"_ _0\"></span>e </div></td><td class=\"c x515 y35e4 w16c h296\"><div class=\"t m0 x3b h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Data di scaden<span class=\"_ _0\"></span>za </div></td><td class=\"c x516 y35e4 w4d1 h296\"><div class=\"t m0 x71 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Divisa </div></td><td class=\"c x517 y35e4 w4d4 h296\"><div class=\"t m0 x71 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">Tasso </div></td><td class=\"c x3f6 y35e4 w4d2 h296\"><div class=\"t m0 x131 h7c y131 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x518 y35e4 w4d5 h296\"><div class=\"t m0 x4d h7c y131 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y35e5 w4cf h55d\"><div class=\"t m0 xdd h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">Codice ISIN I<span class=\"_ _0\"></span>T0005554644 </div></td><td class=\"c x514 y35e5 w4d0 h55d\"><div class=\"t m0 x2b h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">06.07.2023 </div></td><td class=\"c x515 y35e5 w16c h55d\"><div class=\"t m0 x2b h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">06.07.2033 </div></td><td class=\"c x516 y35e5 w4d1 h55d\"><div class=\"t m0 x42 h3b y1d9d ff2 fse fc0 sc0 ls12a ws0\">EUR<span class=\"ls0\"> </span></div></td><td class=\"c x517 y35e5 w4d4 h55d\"><div class=\"t m0 x30 h3b y1d9d ff2 fse fc0 sc0 ls12b ws0\">TF<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y35e5 w4d6 h55d\"><div class=\"t m0 x75 h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">62.602 </div></td><td class=\"c x518 y35e5 w4d5 h55d\"><div class=\"t m0 x4e h3b y1d9d ff2 fse fc0 sc0 ls0 ws0\">62.544 </div></td></tr><tr><td class=\"c x259 y35e6 w4cf h25\"><div class=\"t m0 xdd h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td class=\"c x3f6 y35e6 w4d2 h25\"><div class=\"t m0 x22 h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">62.602 </div></td><td class=\"c x519 y35e6 w4d3 h25\"><div class=\"t m0 x4e h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">62.544 </div></td></tr></table>2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-726": {
   "value": "Sezione <span class=\"_ _238\"> </span>2<span class=\"_ _1\"></span>   -   Passivit\u00e0<span class=\"_ _1\"></span> finanziarie di negozia<span class=\"_ _1\"></span>zione   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>vo<span class=\"_ _1\"></span>ce   20<span class=\"_ _324\"> </span><span class=\"ff2 fs3\"> </span>2.1 Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di nego<span class=\"_ _0\"></span>ziazione: compo<span class=\"_ _0\"></span>sizione mer<span class=\"_ _0\"></span>ceologica<span class=\"ff7 fsb\"> </span><table class=\"s wc06 haa9\" id=\"_77487f50-2110-47c8-b374-84d413543ce5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x51b y35e7 w4e2 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x51c y35e7 w4e3 h60a\"><div class=\"t m0 x1fd h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x51d y35e8 w4d9 h645\"><div class=\"t m0 x67 h2f y2148 ff3 fse fc0 sc0 ls0 ws0\">Tipologia opera<span class=\"_ _0\"></span>zioni/Valori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35e8 w4e0 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x51e y35e9 w4e4 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51f y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td><td class=\"c x51c y35e8 w4e1 h646\"><div class=\"t m0 x26 h2f yeb2 ff3 fse fc0 sc0 ls11e ws0\">VN<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td class=\"c x520 y35e9 w4e5 h5dc\"><div class=\"t m0 x3f h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Fair Value<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x521 y35ea wc07 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fair<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x522 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x523 y35eb wc08 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">Value *<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x51e y35e8 w4db h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x524 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35e8 w34d h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x520 y35e8 w4d1 h647\"><div class=\"t m0 x30 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L1<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x526 y35e8 w4df h647\"><div class=\"t m0 x27 h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L2<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x527 y35e8 w4dc h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls87 ws0\">L3<span class=\"ff7 fsb ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x51d y35ec w381 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Passivit\u00e0 p<span class=\"_ _0\"></span>er cassa<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y35ed w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ed w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ed w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ed w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ed w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ed w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ed w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ed w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ed w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ed w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ee w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ee w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ee w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ee w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ee w3e8 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ee w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ee w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ee w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ee w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ee w3e5 h550\"><div class=\"t m0 xbe h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ef w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35ef w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35ef w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ef w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ef w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35ef w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35ef w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ef w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ef w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ef w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f0 w381 h5b3\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1 Obbligaz<span class=\"_ _0\"></span>ioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f0 w4e0 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f0 w4db h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f0 w34d h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f0 w3e8 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f0 w4e1 h5b3\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f0 w4d1 h5b3\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f0 w4df h5b3\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f0 w4dc h5b3\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f0 w3e5 h5b3\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f1 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.1 Strutturat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f1 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f1 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f1 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f1 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f1 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f1 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f1 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f1 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f1 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f2 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.1.2 Altre o<span class=\"_ _0\"></span>bbligazioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f2 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f2 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f2 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f2 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f2 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f2 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f2 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f2 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f2 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f3 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2 Altri tito<span class=\"_ _0\"></span>li<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f3 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f3 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f3 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f3 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f3 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f3 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f3 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f3 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f3 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f4 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.1 Strutturat<span class=\"_ _0\"></span>i <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f4 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f4 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f4 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f4 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f4 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f4 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f4 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f4 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f4 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35f5 w381 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">3.2.2 Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51b y35f5 w4e0 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51e y35f5 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35f5 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f5 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51c y35f5 w4e1 h550\"><div class=\"t m0 x1f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x520 y35f5 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f5 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f5 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35f5 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x52b y35f7 wc09 haaa\"><div class=\"t m0 x52a h2f y35f6 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">B. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x52c y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52d y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52e y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x52f y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x530 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x531 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x532 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x533 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x534 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x535 y35f8 wc0a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x51d y35f9 w381 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1. Derivati finanz<span class=\"_ _0\"></span>iari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35f9 w4e0 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35f9 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35f9 w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35f9 w3e8 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35f9 w4e1 h550\"><div class=\"t m0 x27 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35f9 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35f9 w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35f9 w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35f9 w3e5 h550\"><div class=\"t m0 xb6 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fa w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fa w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fa w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">689<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x525 y35fa w34d h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fa w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fa w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fa w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fa w4df h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fa w4dc h550\"><div class=\"t m0 x24 h2f yf4 ff2 fse fc0 sc0 ls3f ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y35fa w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fb w381 h27e\"><div class=\"t m0 x3a h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">1.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fb w4e0 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fb w4db h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fb w34d h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fb w3e8 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fb w4e1 h27e\"><div class=\"t m0 x3a h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fb w4d1 h27e\"><div class=\"t m0 x46 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fb w4df h27e\"><div class=\"t m0 x20 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fb w4dc h27e\"><div class=\"t m0 x2d h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fb w3e5 h27e\"><div class=\"t m0 x31 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fc w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fc w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fc w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fc w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fc w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fc w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fc w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fc w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fc w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fc w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fd w381 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Derivati credi<span class=\"_ _0\"></span>tizi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fd w4e0 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fd w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fd w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fd w3e8 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fd w4e1 h550\"><div class=\"t m0 x27 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fd w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fd w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fd w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fd w3e5 h550\"><div class=\"t m0 xb6 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35fe w381 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Di negoz<span class=\"_ _0\"></span>iazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35fe w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35fe w4db h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35fe w34d h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35fe w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35fe w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35fe w4d1 h550\"><div class=\"t m0 x46 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35fe w4df h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35fe w4dc h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35fe w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y35ff w381 h648\"><div class=\"t m0 x3a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">2.2 Conness<span class=\"_ _0\"></span>i con la fair </div><div class=\"t m0 x3a h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value option<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y35ff w4e0 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y35ff w4db h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y35ff w34d h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y35ff w3e8 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y35ff w4e1 h648\"><div class=\"t m0 x3a h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y35ff w4d1 h648\"><div class=\"t m0 x46 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y35ff w4df h648\"><div class=\"t m0 x20 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y35ff w4dc h648\"><div class=\"t m0 x2d h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y35ff w3e5 h648\"><div class=\"t m0 x31 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3600 w381 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3600 w4e0 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3600 w4db h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3600 w34d h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3600 w3e8 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3600 w4e1 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3600 w4d1 h550\"><div class=\"t m0 x46 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3600 w4df h550\"><div class=\"t m0 x20 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3600 w4dc h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x529 y3600 w3e5 h550\"><div class=\"t m0 x31 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3601 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3601 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3601 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3601 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3601 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3601 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3601 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3601 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3601 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3601 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x51d y3602 w381 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51b y3602 w4e0 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x51e y3602 w4db h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x524 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">689<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x525 y3602 w34d h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.265<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x528 y3602 w3e8 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x51c y3602 w4e1 h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x520 y3602 w4d1 h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x526 y3602 w4df h550\"><div class=\"t m0 x4d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.062<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x527 y3602 w4dc h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">68<span class=\"ls0\">8</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x529 y3602 w3e5 h550\"><div class=\"t m0 x31 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td></tr></table>Legenda<span class=\"_ _324\"> </span> VN = Valore nom<span class=\"_ _0\"></span>inale o noz<span class=\"_ _0\"></span>ionale<span class=\"_ _324\"> </span> L1 = Livello 1<span class=\"_ _324\"> </span> L2 = Livello 2<span class=\"_ _324\"> </span> L3 = Livello 3<span class=\"_ _324\"> </span> Fair  Value  *<span class=\"_ _0\"></span>  =  Fair  value  cal<span class=\"_ _0\"></span>colato  escludend<span class=\"_ _0\"></span>o  le  variazio<span class=\"_ _0\"></span>ni  di  valore  dovut<span class=\"_ _0\"></span>e  al  cambiam<span class=\"_ _0\"></span>ento  del  merit<span class=\"_ _0\"></span>o <span class=\"_ _46\"> </span>creditizio<span class=\"_ _324\"> </span> dell\u2019emittent<span class=\"_ _0\"></span>e rispetto alla da<span class=\"_ _0\"></span>ta di emiss<span class=\"_ _0\"></span>ione<span class=\"_ _324\"> </span><span class=\"ff6\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>20 <span class=\"_ _1\"></span>\u201cPassivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>negoziazio<span class=\"_ _1\"></span>ne\u201d si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ferisce s<span class=\"_ _1\"></span>ostanzialmente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>lue negativo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>egli<span class=\"_ _324\"> </span> strumenti <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>derivati <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>discontinuing, per <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _1\"></span>interrotta <span class=\"_ _1\"></span>la relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura, <span class=\"_ _1\"></span>e al<span class=\"_ _324\"> </span> fair value dei contratti swap e out<span class=\"_ _1\"></span>right che sono oggetto di natur<span class=\"_ _1\"></span>al hedge.<span class=\"_ _324\"> </span> 2.2 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: passivit\u00e0 subordi<span class=\"_ _1\"></span>nate<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti passivit\u00e0 <span class=\"_ _1\"></span>finanziarie di negoziazione subordi<span class=\"_ _1\"></span>nate.<span class=\"_ _324\"> </span> 2.3 Dettaglio delle \u201cPassivit\u00e0 finanziarie di negozi<span class=\"_ _1\"></span>azione\u201d: debiti strutturati<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla data di riferimento non sono p<span class=\"_ _1\"></span>resenti, tra le passivit\u00e0 finanziarie di negoziaz<span class=\"_ _1\"></span>ione, debiti strutturati.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-777": {
   "value": "Sezione <span class=\"_ _d5\"> </span>8   -   Altre passiv<span class=\"_ _1\"></span>it\u00e0   -<span class=\"ls84\">   </span>v<span class=\"_ _1\"></span>oce 80 8.1 Altre passi<span class=\"_ _0\"></span>vit\u00e0: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc0c haac\" id=\"_ebd11144-a1b3-44e0-81e8-c71649f57def\"><tr><td></td><td class=\"c x285 y360d w4fa h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360d w187 h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y360e w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> l'Erario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360e w4fa h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">673 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y360e w187 h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">168<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y360f w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Importi da versar<span class=\"_ _0\"></span>e all'Erario per<span class=\"_ _0\"></span> conto Terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360f w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">48.145 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360f w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">44.725<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3610 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Contributi prev<span class=\"_ _0\"></span>idenziali da r<span class=\"_ _0\"></span>iversare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3610 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.266 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3610 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.625<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3611 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Azionisti conto<span class=\"_ _0\"></span> dividendi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3611 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">34 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3611 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">25<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3612 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fornitori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3612 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">34.735 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3612 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.797<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3613 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Somme a dispos<span class=\"_ _0\"></span>izione della<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3613 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.666 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3613 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">14.769<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3614 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Interessi e com<span class=\"_ _0\"></span>petenze da acc<span class=\"_ _0\"></span>reditare<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3615 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti a fr<span class=\"_ _0\"></span>onte disposiz<span class=\"_ _0\"></span>ione su eff<span class=\"_ _0\"></span>etti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3615 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3615 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">87<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3616 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti an<span class=\"_ _0\"></span>ticipati su cred<span class=\"_ _0\"></span>iti a scader<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3616 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.320 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3616 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.050<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3617 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e partite v<span class=\"_ _0\"></span>iaggianti con<span class=\"_ _0\"></span> le Filiali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3617 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.570 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3617 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.680<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3618 w4f7 h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valute su o<span class=\"_ _0\"></span>perazioni di<span class=\"_ _0\"></span> portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3618 w4fa h5b3\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">140.340 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3618 w187 h5b3\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">18.267<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3619 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> il personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3619 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.543 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3619 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.252<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361a w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Creditori divers<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361a w4fa h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">101.780 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361a w187 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">134.619<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361b w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fondi su garan<span class=\"_ _0\"></span>zie rilasciate e<span class=\"_ _0\"></span> impegni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y361c w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361c w4fa h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">16.842 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361c w187 h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">15.387<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361d w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361d w4fa h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">384.969 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361d w187 h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">294.451<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cImporti <span class=\"_ _2\"></span>da versar<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>l\u2019Erario per <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>di terzi\u201d <span class=\"_ _2\"></span>accoglie <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Deleghe F24 <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>riversare <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>client<span class=\"_ _1\"></span>ela <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>somme <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>versare <span class=\"_ _29\"></span>all\u2019Erario <span class=\"_ _29\"></span>relative <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>ritenute <span class=\"_ _3\"></span>op<span class=\"_ _1\"></span>erate <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al Banco.  Le <span class=\"_ _3f\"> </span>\u201cPartite <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>corso <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>lavorazione <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>parti<span class=\"_ _1\"></span>te <span class=\"_ _3f\"> </span>viaggianti <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>Filia<span class=\"_ _1\"></span>li\u201d <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>poste <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>generalmente trovano s<span class=\"_ _1\"></span>istemazione definitiva nei <span class=\"_ _1\"></span>primi <span class=\"_ _1\"></span>giorni del <span class=\"_ _1\"></span>periodo successivo. <span class=\"_ _1\"></span>Le principali <span class=\"_ _1\"></span>tra queste <span class=\"_ _1\"></span>poste sono quelle relative:  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">incassi relativi ad operazioni di factoring <span class=\"_ _0\"></span>da clientela per 4.627 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(6.424 migliaia di euro<span class=\"_ _0\"></span> </span></span>alla fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">sistemazio<span class=\"_ _1\"></span>ni de<span class=\"_ _0\"></span>lle rate <span class=\"_ _2\"></span>inc<span class=\"_ _1\"></span>assate relative <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>mutui ceduti a <span class=\"_ _2\"></span>Desio OBG e <span class=\"_ _0\"></span>SME per <span class=\"_ _0\"></span>2.808 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro </span></span>(236 migliaia alla fine dell\u2019esercizio p<span class=\"_ _1\"></span>recedente)<span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a  bonifici  in  lavorazione <span class=\"_ _2c\"> </span>per  complessivi  1.489  migliaia <span class=\"_ _2c\"> </span>di  euro  (2.507  migliaia  di <span class=\"_ _2c\"> </span>euro  alla  fine </span></span>dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>canale <span class=\"_ _2d\"> </span>CBILL <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>1.277 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(3.4<span class=\"_ _1\"></span>18 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>dell\u2019esercizio </span></span>precedente),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">ad incassi M.A.V., R.A.V., bollettini e disposizioni SDD <span class=\"_ _0\"></span>per 449 migliaia di <span class=\"_ _0\"></span>euro (618 migliaia di e<span class=\"_ _0\"></span>uro alla </span></span>fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a poste connesse ad operazioni in titoli successivamente <span class=\"_ _0\"></span>regolate per 177 (2.581 migliaia di euro <span class=\"_ _0\"></span>alla </span></span>fine dell\u2019esercizio precedente).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019ammontare <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce \u201cScarti <span class=\"_ _3\"></span>valute <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>portafoglio\u201d \u00e8 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>compensazione <span class=\"_ _3\"></span>di partite  illiquide  dare  e<span class=\"_ _0\"></span>  partite  illiquide  avere  a <span class=\"_ _2c\"> </span>fronte  di  diverse  tipologie  di  operazioni  che <span class=\"_ _2c\"> </span>hann<span class=\"_ _1\"></span>o interessato sia i conti della clientela sia q<span class=\"_ _1\"></span>uelli delle b<span class=\"_ _1\"></span>anche corrispondenti<span class=\"_ _1\"></span> Le <span class=\"_ _2\"></span>principali poste <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>compongono <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201cCreditori <span class=\"_ _0\"></span>diversi\u201d <span class=\"_ _2\"></span>riguardano: i <span class=\"_ _2\"></span>bonifici <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>regolare <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Stanz<span class=\"_ _1\"></span>a Compensazione <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>uscita <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>favore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>correntisti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>81.325 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _40\"> </span>(117.213 <span class=\"_ _47\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>fine <span class=\"_ _3d\"> </span>dello <span class=\"_ _40\"> </span>scorso <span class=\"_ _40\"> </span>esercizio), <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>credito<span class=\"_ _1\"></span>ri <span class=\"_ _3d\"> </span>diversi <span class=\"_ _47\"> </span>per <span class=\"_ _3d\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>di negoziazione valuta per 476 migliaia di <span class=\"_ _1\"></span>euro (3.559 migliaia di euro lo scors<span class=\"_ _1\"></span>o anno).<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-669": {
   "value": "Sezione <span class=\"_ _d5\"> </span>8   -   Altre passiv<span class=\"_ _1\"></span>it\u00e0   -<span class=\"ls84\">   </span>v<span class=\"_ _1\"></span>oce 80 8.1 Altre passi<span class=\"_ _0\"></span>vit\u00e0: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc0c haac\" id=\"_ebd11144-a1b3-44e0-81e8-c71649f57def\"><tr><td></td><td class=\"c x285 y360d w4fa h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360d w187 h562\"><div class=\"t m0 x4c h2f y21ac ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y360e w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> l'Erario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360e w4fa h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">673 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y360e w187 h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">168<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y360f w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Importi da versar<span class=\"_ _0\"></span>e all'Erario per<span class=\"_ _0\"></span> conto Terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y360f w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">48.145 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y360f w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">44.725<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3610 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Contributi prev<span class=\"_ _0\"></span>idenziali da r<span class=\"_ _0\"></span>iversare<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3610 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.266 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3610 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.625<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3611 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Azionisti conto<span class=\"_ _0\"></span> dividendi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3611 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">34 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3611 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">25<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3612 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fornitori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3612 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">34.735 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3612 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">31.797<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3613 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Somme a dispos<span class=\"_ _0\"></span>izione della<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3613 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.666 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3613 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">14.769<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3614 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Interessi e com<span class=\"_ _0\"></span>petenze da acc<span class=\"_ _0\"></span>reditare<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3615 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti a fr<span class=\"_ _0\"></span>onte disposiz<span class=\"_ _0\"></span>ione su eff<span class=\"_ _0\"></span>etti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3615 w4fa h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x3c2 y3615 w187 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">87<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3616 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Versamenti an<span class=\"_ _0\"></span>ticipati su cred<span class=\"_ _0\"></span>iti a scader<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3616 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.320 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3616 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.050<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3617 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Partite in corso <span class=\"_ _0\"></span>di lavorazione<span class=\"_ _0\"></span> e partite v<span class=\"_ _0\"></span>iaggianti con<span class=\"_ _0\"></span> le Filiali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3617 w4fa h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">15.570 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3617 w187 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">22.680<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3618 w4f7 h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Scarti valute su o<span class=\"_ _0\"></span>perazioni di<span class=\"_ _0\"></span> portafoglio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3618 w4fa h5b3\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">140.340 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3618 w187 h5b3\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">18.267<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3619 w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Debiti verso<span class=\"_ _0\"></span> il personale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y3619 w4fa h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.543 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y3619 w187 h550\"><div class=\"t m0 x98 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.252<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361a w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Creditori divers<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361a w4fa h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">101.780 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361a w187 h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">134.619<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361b w4f7 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fondi su garan<span class=\"_ _0\"></span>zie rilasciate e<span class=\"_ _0\"></span> impegni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y361c w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Ratei e riscont<span class=\"_ _0\"></span>i passivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361c w4fa h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">16.842 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361c w187 h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">15.387<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361d w4f7 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x285 y361d w4fa h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">384.969 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y361d w187 h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">294.451<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cImporti <span class=\"_ _2\"></span>da versar<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span>l\u2019Erario per <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>di terzi\u201d <span class=\"_ _2\"></span>accoglie <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Deleghe F24 <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>riversare <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>client<span class=\"_ _1\"></span>ela <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>somme <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>versare <span class=\"_ _29\"></span>all\u2019Erario <span class=\"_ _29\"></span>relative <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>ritenute <span class=\"_ _3\"></span>op<span class=\"_ _1\"></span>erate <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al Banco.  Le <span class=\"_ _3f\"> </span>\u201cPartite <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>corso <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>lavorazione <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>parti<span class=\"_ _1\"></span>te <span class=\"_ _3f\"> </span>viaggianti <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>Filia<span class=\"_ _1\"></span>li\u201d <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>poste <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>generalmente trovano s<span class=\"_ _1\"></span>istemazione definitiva nei <span class=\"_ _1\"></span>primi <span class=\"_ _1\"></span>giorni del <span class=\"_ _1\"></span>periodo successivo. <span class=\"_ _1\"></span>Le principali <span class=\"_ _1\"></span>tra queste <span class=\"_ _1\"></span>poste sono quelle relative:  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">incassi relativi ad operazioni di factoring <span class=\"_ _0\"></span>da clientela per 4.627 migliaia <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>(6.424 migliaia di euro<span class=\"_ _0\"></span> </span></span>alla fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">sistemazio<span class=\"_ _1\"></span>ni de<span class=\"_ _0\"></span>lle rate <span class=\"_ _2\"></span>inc<span class=\"_ _1\"></span>assate relative <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>mutui ceduti a <span class=\"_ _2\"></span>Desio OBG e <span class=\"_ _0\"></span>SME per <span class=\"_ _0\"></span>2.808 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro </span></span>(236 migliaia alla fine dell\u2019esercizio p<span class=\"_ _1\"></span>recedente)<span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a  bonifici  in  lavorazione <span class=\"_ _2c\"> </span>per  complessivi  1.489  migliaia <span class=\"_ _2c\"> </span>di  euro  (2.507  migliaia  di <span class=\"_ _2c\"> </span>euro  alla  fine </span></span>dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">disposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>canale <span class=\"_ _2d\"> </span>CBILL <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>1.277 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(3.4<span class=\"_ _1\"></span>18 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>dell\u2019esercizio </span></span>precedente),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">ad incassi M.A.V., R.A.V., bollettini e disposizioni SDD <span class=\"_ _0\"></span>per 449 migliaia di <span class=\"_ _0\"></span>euro (618 migliaia di e<span class=\"_ _0\"></span>uro alla </span></span>fine dell\u2019esercizio precedente),<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">a poste connesse ad operazioni in titoli successivamente <span class=\"_ _0\"></span>regolate per 177 (2.581 migliaia di euro <span class=\"_ _0\"></span>alla </span></span>fine dell\u2019esercizio precedente).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019ammontare <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>voce \u201cScarti <span class=\"_ _3\"></span>valute <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>portafoglio\u201d \u00e8 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>compensazione <span class=\"_ _3\"></span>di partite  illiquide  dare  e<span class=\"_ _0\"></span>  partite  illiquide  avere  a <span class=\"_ _2c\"> </span>fronte  di  diverse  tipologie  di  operazioni  che <span class=\"_ _2c\"> </span>hann<span class=\"_ _1\"></span>o interessato sia i conti della clientela sia q<span class=\"_ _1\"></span>uelli delle b<span class=\"_ _1\"></span>anche corrispondenti<span class=\"_ _1\"></span> Le <span class=\"_ _2\"></span>principali poste <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>compongono <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201cCreditori <span class=\"_ _0\"></span>diversi\u201d <span class=\"_ _2\"></span>riguardano: i <span class=\"_ _2\"></span>bonifici <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>regolare <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Stanz<span class=\"_ _1\"></span>a Compensazione <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>uscita <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>favore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>correntisti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>credito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>complessivi <span class=\"_ _3\"></span>81.325 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _40\"> </span>(117.213 <span class=\"_ _47\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _40\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>fine <span class=\"_ _3d\"> </span>dello <span class=\"_ _40\"> </span>scorso <span class=\"_ _40\"> </span>esercizio), <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>credito<span class=\"_ _1\"></span>ri <span class=\"_ _3d\"> </span>diversi <span class=\"_ _47\"> </span>per <span class=\"_ _3d\"> </span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _40\"> </span>di negoziazione valuta per 476 migliaia di <span class=\"_ _1\"></span>euro (3.559 migliaia di euro lo scors<span class=\"_ _1\"></span>o anno).<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Sezione <span class=\"_ _d5\"> </span>9   -   Trattamento di fin<span class=\"_ _1\"></span>e rappor<span class=\"_ _1\"></span>to del persona<span class=\"_ _1\"></span>le   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>voce 90<span class=\"_ _324\"> </span>9.1 Trattamento di <span class=\"_ _0\"></span>fine rapporto<span class=\"_ _0\"></span> del personale<span class=\"_ _0\"></span>: variazioni annu<span class=\"_ _0\"></span>e<table class=\"s wbaa haad\" id=\"_0edb8ba1-830b-45de-b4ea-f49afd27cb7d\"><tr><td></td><td class=\"c x486 y361e w461 h60a\"><div class=\"t m0 xbe h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y361e w462 h60a\"><div class=\"t m0 xbe h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y361f w460 h140\"><div class=\"t m0 x67 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y361f w461 h140\"><div class=\"t m0 x1f9 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">19.364<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y361f w462 h140\"><div class=\"t m0 x1f9 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">17.7<span class=\"ls5d\">90</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3620 w460 h140\"><div class=\"t m0 x67 h2f y216c ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3620 w461 h140\"><div class=\"t m0 x83 h2f y216c ff3 fse fc0 sc0 ls4b ws0\">1.<span class=\"ls0\">820</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x487 y3620 w462 h140\"><div class=\"t m0 x83 h2f y216c ff3 fse fc0 sc0 ls4b ws0\">2.<span class=\"ls0\">398</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x27f y3621 w460 h140\"><div class=\"t m0 x3a h2f y216c ff2 fse fc0 sc0 ls0 ws0\">B.1 Accanton<span class=\"_ _0\"></span>amento dell'es<span class=\"_ _0\"></span>ercizio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3621 w461 h140\"><div class=\"t m0 xff h2f y216c ff2 fse fc0 sc0 ls3f ws0\">703<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x487 y3621 w462 h140\"><div class=\"t m0 xff h2f y216c ff2 fse fc0 sc0 ls3f ws0\">668<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3622 w460 h2c5\"><div class=\"t m0 x3a h2f y13c8 ff2 fse fc0 sc0 ls0 ws0\">B.2 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3622 w461 h2c5\"><div class=\"t m0 x83 h2f y13c8 ff2 fse fc0 sc0 ls0 ws0\">1.117<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3622 w462 h2c5\"><div class=\"t m0 x83 h2f y13c8 ff2 fse fc0 sc0 ls0 ws0\">1.730<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3623 w460 h2c5\"><div class=\"t m0 x67 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3623 w461 h2c5\"><div class=\"t m0 x57 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">(1.538)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3623 w462 h2c5\"><div class=\"t m0 x65 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">(824)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3624 w460 h140\"><div class=\"t m0 x3a h2f y13c8 ff2 fse fc0 sc0 ls0 ws0\">C.1 Liquidaz<span class=\"_ _0\"></span>ioni effettuat<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3624 w461 h140\"><div class=\"t m0 x65 h2f y13c8 ff2 fse fc0 sc0 ls0 ws0\">(708)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3624 w462 h140\"><div class=\"t m0 x65 h2f y13c8 ff2 fse fc0 sc0 ls0 ws0\">(766)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3625 w460 h140\"><div class=\"t m0 x3a h2f y216c ff2 fse fc0 sc0 ls0 ws0\">C.2 Altre varia<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3625 w461 h140\"><div class=\"t m0 x65 h2f y216c ff2 fse fc0 sc0 ls0 ws0\">(830)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3625 w462 h140\"><div class=\"t m0 xef h2f y216c ff2 fse fc0 sc0 ls0 ws0\">(58)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3626 w460 h140\"><div class=\"t m0 x67 h2f y216c ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3626 w461 h140\"><div class=\"t m0 x1f9 h2f y216c ff3 fse fc0 sc0 ls0 ws0\">19.646<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3626 w462 h140\"><div class=\"t m0 x1f9 h2f y216c ff3 fse fc0 sc0 ls0 ws0\">19.364<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3627 w460 h2c4\"><div class=\"t m0 x67 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x486 y3627 w461 h2c4\"><div class=\"t m0 x1f9 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">19.646<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x487 y3627 w462 h2c4\"><div class=\"t m0 x1f9 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">19.364<span class=\"ff7 fsb\"> </span></div></td></tr></table>In app<span class=\"_ _1\"></span>licazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>principi <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>internazionali il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fondo Tratt<span class=\"_ _1\"></span>amento di <span class=\"_ _3\"></span>Fine<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Rapporto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>personale <span class=\"_ _1\"></span>\u00e8<span class=\"_ _324\"> </span>classificato <span class=\"_ _3b\"> </span>come <span class=\"_ _29\"></span>fondo <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>prestazione <span class=\"_ _3b\"></span>definita, <span class=\"_ _3b\"></span>soggetto <span class=\"_ _29\"></span>quindi<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>attuariale, <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>ipotesi<span class=\"_ _324\"> </span>utilizzate sono espli<span class=\"_ _1\"></span>citate nel paragrafo successivo.<span class=\"_ _324\"> </span>L\u2019accantonamento <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>comprende <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vers<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Banco, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>funzione<span class=\"_ _324\"> </span>delle <span class=\"_ _3\"></span>scelte <span class=\"_ _3\"></span>espresse <span class=\"_ _29\"></span>dai <span class=\"_ _3\"></span>dipend<span class=\"_ _1\"></span>enti, <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>forme <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>previdenza <span class=\"_ _3\"></span>complementare <span class=\"_ _29\"></span>oppure <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>Fondo <span class=\"_ _3\"></span>teso<span class=\"_ _1\"></span>reria<span class=\"_ _324\"> </span>gestito direttamente dall\u2019INPS. Il costo<span class=\"_ _1\"></span> di tali scelte, che per l\u2019esercizio<span class=\"_ _1\"></span> ammonta a 14<span class=\"_ _1\"></span>.811 migliaia di euro<span class=\"_ _324\"> </span>\u00e8 rilevato tra le <span class=\"_ _0\"></span>Spese del personale alla <span class=\"_ _0\"></span>sottovoce \u201cg) versamenti ai <span class=\"_ _0\"></span>fondi di previdenza complementare<span class=\"_ _324\"> </span>esterni: a contribuzione definita\u201d.<span class=\"_ _324\"> </span>Le <span class=\"_ _40\"> </span>voci <span class=\"_ _40\"> </span>\u201cB.2 <span class=\"_ _3d\"> </span>Altre <span class=\"_ _40\"> </span>variazioni\u201d <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>\u201cC.2 <span class=\"_ _40\"> </span>Altre <span class=\"_ _40\"> </span>variazioni\u201d <span class=\"_ _3d\"> </span>sono <span class=\"_ _40\"> </span>relative <span class=\"_ _40\"> </span>all\u2019effetto <span class=\"_ _3d\"> </span>(pos<span class=\"_ _1\"></span>itivo <span class=\"_ _40\"> </span>o <span class=\"_ _3d\"> </span>negativo)<span class=\"_ _324\"> </span>dell\u2019attualizzazio<span class=\"_ _1\"></span>ne del fondo TFR civilistico<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>Il <span class=\"_ _3\"></span>debito <span class=\"_ _3\"></span>maturato <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>esercizio <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nor<span class=\"_ _1\"></span>ma <span class=\"_ _3\"></span>civilis<span class=\"_ _1\"></span>tica <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ess<span class=\"_ _1\"></span>ere <span class=\"_ _3\"></span>presso <span class=\"_ _3\"></span>il <span class=\"_ _3b\"> </span>Banco<span class=\"_ _324\"> </span>ammonta a 20.<span class=\"lsb\">187</span> migliaia di euro.<span class=\"_ _324\"> </span>9.2  Altre informazioni<span class=\"_ _324\"> </span>Le ipotesi <span class=\"_ _1\"></span><span class=\"ff5\">attuaria<span class=\"_ _1\"></span>li utilizzate dall\u2019 <span class=\"_ _1\"></span>attuario indipende<span class=\"_ _1\"></span>nte per la <span class=\"_ _1\"></span>determinazio<span class=\"_ _1\"></span>ne delle <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>alla data <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span>riferimento di bilancio sono le seguenti:<span class=\"_ _324\"> </span>Ipotesi demografiche<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span>per <span class=\"_ _0\"></span>le probabilit\u00e0 <span class=\"_ _0\"></span>di morte <span class=\"_ _2\"></span>quelle determinate <span class=\"_ _0\"></span>dalla Ragioneria <span class=\"_ _0\"></span>Generale dello <span class=\"_ _2\"></span>S<span class=\"_ _1\"></span>tato denominate <span class=\"_ _2\"></span>RG48,<span class=\"_ _324\"> </span>distinte per sesso;<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span>per <span class=\"_ _2\"></span>le probabilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>inabi<span class=\"_ _1\"></span>lit\u00e0 quelle, <span class=\"_ _2\"></span>dis<span class=\"_ _1\"></span>tinte <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>esso, adottate <span class=\"_ _2\"></span>nel modello <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span>NPS <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>oiezioni al <span class=\"_ _2\"></span>2010.<span class=\"_ _324\"> </span>Tali probab<span class=\"_ _1\"></span>ilit\u00e0 s<span class=\"_ _1\"></span>ono state <span class=\"_ _1\"></span>costruite <span class=\"_ _1\"></span>partendo dalla <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>istribuzio<span class=\"_ _1\"></span>ne per et\u00e0 <span class=\"_ _1\"></span>e sess<span class=\"_ _1\"></span>o delle p<span class=\"_ _1\"></span>ensioni vi<span class=\"_ _1\"></span>genti al<span class=\"_ _324\"> </span>1\u00b0 gennaio 1987 con decorrenza 1<span class=\"_ _1\"></span>984, 1<span class=\"_ _1\"></span>985, 1986 relative al personale del ramo credito;<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span><span class=\"ff5\">per <span class=\"_ _2\"></span>l\u2019epoca <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pensionam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>g<span class=\"_ _1\"></span>enerico <span class=\"_ _2\"></span>attivo <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>supposto <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>raggiungimento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>primo <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _2\"></span>requisiti<span class=\"_ _324\"> </span></span>pensionabili validi per l\u2019Assicuraz<span class=\"_ _1\"></span>ione Generale Obbligatoria;<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span><span class=\"ff5\">per <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>probabilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>uscita <span class=\"_ _29\"></span>dall\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _29\"></span>lavorativa <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>cause <span class=\"_ _29\"></span>diverse <span class=\"_ _3b\"></span>dalla <span class=\"_ _29\"></span>morte, <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>base <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>statistiche<span class=\"_ _324\"> </span></span>interne, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>considerate <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>frequenze <span class=\"_ _3\"></span>annue <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>2,50%; <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>enuto <span class=\"_ _3\"></span>altres\u00ec <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>esuberi previsto dal Banco<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span>per le probabilit\u00e0 di anticipazio<span class=\"_ _1\"></span>ne si \u00e8 supposto un valore anno per anno pari <span class=\"_ _1\"></span>al 4%;<span class=\"_ _324\"> </span>Ipotesi economiche <span class=\"ffc\">\u2013</span> fina<span class=\"_ _1\"></span>nziarie<span class=\"_ _324\"> </span>Le valutazioni tecniche sono state effettuate sull<span class=\"_ _1\"></span>a base delle seguenti ipotesi:<span class=\"_ _324\"> </span>-<span class=\"ls29\">  </span>tasso tecnico di attualizzazione <span class=\"_ _1\"></span>2,93%<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span>tasso annuo di inflazione 2,00%<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span>tasso annuo aumento retribuzioni compless<span class=\"_ _1\"></span>ivo 3,00%<span class=\"_ _324\"> </span>- <span class=\"_ _3b\"></span>tasso annuo incremento TFR 3,00%.<span class=\"_ _324\"> </span>In <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>attualizzazione, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>preso<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valori<span class=\"_ _1\"></span>zzazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>detto <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>ametro<span class=\"_ _324\"> </span>l\u2019indice <span class=\"ff6\">iBoxx Eurozone Corpora<span class=\"_ _1\"></span>tes AA <span class=\"lsb\">5 </span>-<span class=\"ff2\">7 alla data di val<span class=\"_ _1\"></span>utazione.<span class=\"_ _324\"> </span></span></span>La  seguente  tabella  rap<span class=\"_ _1\"></span>presenta  l\u2019analisi  di  s<span class=\"_ _1\"></span>ensitivit\u00e0  della  pas<span class=\"_ _1\"></span>sivit\u00e0  iscri<span class=\"_ _1\"></span>tta  al  variare  delle  ipotesi<span class=\"_ _324\"> </span>economico-finanziarie:<table class=\"s wc0d haae\" id=\"_e075e1eb-e7f7-44e4-9bf1-62df3908d9ee\"><tr><td></td><td class=\"c x41b y3628 wc0e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Variazione positi<span class=\"_ _0\"></span>va<span class=\"_ _324\"> </span></div></td><td class=\"c x53b y3628 wc0f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Variazione negativa<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x53c y3629 wc10 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">parametro (+)<span class=\"_ _324\"> </span></div></td><td class=\"c x53d y3629 wc11 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">parametro (-)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y362a w4fb h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso annuo d<span class=\"_ _0\"></span>i attualizzazione<span class=\"_ _0\"></span> (+/- 0,25%) </div></td><td class=\"c x53e y362a w450 h5ce\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>                     19.39<span class=\"_ _0\"></span>5  </div></td><td class=\"c x53f y362a w4fc h5ce\"><div class=\"t m0 x118 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">19.900 </div></td></tr><tr><td class=\"c x259 y362b w4fb h307\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso annuo d<span class=\"_ _0\"></span>i inflazione (<span class=\"_ _0\"></span>+/- 0,25%) </div></td><td class=\"c x53e y362b w450 h307\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>                     19.78<span class=\"_ _0\"></span>3  </div></td><td class=\"c x53f y362b w4fc h307\"><div class=\"t m0 x71 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>                  19.507 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y362c w4fb h5ce\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso annuo d<span class=\"_ _0\"></span>i turn over (+/- 2,00<span class=\"_ _0\"></span>%) </div></td><td class=\"c x53e y362c w450 h5ce\"><div class=\"t m0 x18 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">19.658  </div></td><td class=\"c x53f y362c w4fc h5ce\"><div class=\"t m0 x71 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>                  19.629 <span class=\"_ _0\"></span> </div></td></tr></table>10.5  Fondi di quie<span class=\"_ _0\"></span>scenza azien<span class=\"_ _0\"></span>dali a benefici d<span class=\"_ _0\"></span>efiniti<span class=\"_ _324\"> </span> La voce a fine esercizio non presenta riman<span class=\"_ _1\"></span>enze.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-760": {
   "value": "<div class=\"c w2 h0 gs57\"><div class=\"t m0 x3 ha y2100 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5bc ybeb ff3 fsc fc3 sc0 ls0 ws0\">Sezione <span class=\"_ _d5\"> </span>10   -<span class=\"ls84\">   </span>Fondi per ri<span class=\"_ _1\"></span>schi ed<span class=\"_ _1\"></span> oneri   -   v<span class=\"_ _1\"></span>oce 100<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 h5bc yce6 ff3 fsc fc3 sc0 ls0 ws0\"> </div></div><div class=\"c w45d h5ce gs58\"><div class=\"t m0 x67 h650 y11ba ff3 fse fc0 sc0 ls0 ws0\">10.1 Fondi per<span class=\"_ _0\"></span> rischi e oneri: co<span class=\"_ _0\"></span>mposizione<span class=\"ff7\"> </span></div></div><div class=\"gs59\"><table class=\"s wc12 haaf\" id=\"_deceee5a-4bb5-418b-9095-b7717f238b2a\"><tr><td class=\"c x27f y362d w45d h5cd\"><div class=\"t m0 x67 h650 y213b ff3 fse fc0 sc0 ls0 ws0\">Voci/Compon<span class=\"_ _0\"></span>enti<span class=\"ff7\"> </span></div></td><td class=\"c x486 y362d w461 h5cd\"><div class=\"t m0 xbe h650 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7\"> </span></div></td><td class=\"c x487 y362d w462 h5cd\"><div class=\"t m0 xbe h650 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y362e wc13 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Fondi per risc<span class=\"_ _0\"></span>hio di credito r<span class=\"_ _0\"></span>elativo a i<span class=\"_ _0\"></span>mpegni e gar<span class=\"_ _0\"></span>anzie<span class=\"_ _324\"> </span></div></td><td class=\"c x486 y362f w461 h5dc\"><div class=\"t m0 x83 h650 y2167 ff2 fse fc0 sc0 ls0 ws0\">3.531<span class=\"ff7\"> </span></div></td><td class=\"c x487 y362f w462 h5dc\"><div class=\"t m0 x83 h650 y2167 ff2 fse fc0 sc0 ls0 ws0\">4.096<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y3631 wc14 ha53\"><div class=\"t m0 x23f h650 y3630 ff2 fse fc0 sc0 ls0 ws0\">finanziarie rilasc<span class=\"_ _0\"></span>iate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3632 w460 h2c5\"><div class=\"t m0 x67 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">2. Fondi su altri<span class=\"_ _0\"></span> impegni e al<span class=\"_ _0\"></span>tre garanzie ri<span class=\"_ _0\"></span>lasciate<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3632 w461 h2c5\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3632 w462 h2c5\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3633 w460 h140\"><div class=\"t m0 x67 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">3. Fondi di qui<span class=\"_ _0\"></span>escenza azienda<span class=\"_ _0\"></span>li<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3633 w461 h140\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3633 w462 h140\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3634 w460 h140\"><div class=\"t m0 x67 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">4. Altri fondi per<span class=\"_ _0\"></span> rischi ed on<span class=\"_ _0\"></span>eri<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3634 w461 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3634 w462 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3635 w460 h140\"><div class=\"t m0 x3a h650 y216c ff2 fse fc0 sc0 ls0 ws0\">4.1 controvers<span class=\"_ _0\"></span>ie legali e fisca<span class=\"_ _0\"></span>li<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3635 w461 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">12.469<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3635 w462 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">12.885<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3636 w460 h2c4\"><div class=\"t m0 x3a h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">4.2 oneri per i<span class=\"_ _0\"></span>l personale<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3636 w461 h2c4\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">32.387<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3636 w462 h2c4\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">23.101<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3637 w460 h140\"><div class=\"t m0 x3a h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">4.3 altri<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3637 w461 h140\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">34.902<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3637 w462 h140\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">23.270<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3638 w460 h5ce\"><div class=\"t m0 x3a h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3638 w461 h5ce\"><div class=\"t m0 x1f9 h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">83.289<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3638 w462 h5ce\"><div class=\"t m0 x1f9 h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">63.352<span class=\"ff7\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs57\"><div class=\"t m0 x3 ha y2390 ff5 fs4 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201c1.  F<span class=\"_ _0\"></span>ondi <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di  credito <span class=\"_ _2d\"> </span>relativo <span class=\"_ _2d\"> </span>a  impeg<span class=\"_ _0\"></span>ni <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>garanz<span class=\"_ _1\"></span>ie <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2c\"> </span>rilasciate\u201d <span class=\"_ _2c\"> </span>trova<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2391 ff2 fs4 fc0 sc0 ls0 ws0\">accoglimento <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>fondo <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>applicand<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>modelli <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>calcolo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>definiti <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2392 ff5 fs4 fc0 sc0 ls0 ws0\">sede di prima applicazione del principio contabile \u201cIFRS9 Strum<span class=\"_ _1\"></span>enti finanziari\u201d.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha yd7b ff5 fs4 fc0 sc0 ls0 ws0\">La  sottovoce  \u201c4.<span class=\"_ _1\"></span>1  controversie  legali\u201d  comprende<span class=\"_ _1\"></span>  gli  accantonamenti  cos<span class=\"_ _1\"></span>tituiti <span class=\"_ _3d\"> </span>per  fronteggiare  le<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2393 ff2 fs4 fc0 sc0 ls0 ws0\">previsioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>cause <span class=\"_ _3\"></span>passive, <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>12.9<span class=\"_ _1\"></span>17 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cause <span class=\"_ _3\"></span>legali <span class=\"_ _3\"></span>(ex <span class=\"_ _1\"></span>11.4<span class=\"_ _1\"></span>21<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2af ff2 fs4 fc0 sc0 ls0 ws0\">migliaia di euro) e 1.474 migliaia di euro a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte di revocatorie fallimentari (ex 1.465 miglia<span class=\"_ _1\"></span>ia di euro).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y106b ff5 fs4 fc0 sc0 ls0 ws0\">La voce \u201c4.2 oneri per il personale\u201d comprende principa<span class=\"_ _1\"></span>lmente le passivit\u00e0: <span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x57 ha y2394 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per il sistema premiante per 14<span class=\"_ _1\"></span>.820 migliaia di euro (ex 11.84<span class=\"_ _1\"></span>5 migliaia di euro),<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x57 ha y2395 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">premi <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>welfare <span class=\"_ _2\"></span>1<span class=\"_ _1\"></span>3.336 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>(ex <span class=\"_ _2\"></span>7.63<span class=\"_ _1\"></span>2 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro) <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>comprende <span class=\"ff5\">l\u2019onere<span class=\"_ _324\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"ff5\"> </span></span></span></div><div class=\"t m0 x3d ha y8de ff5 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _2\"></span>9,5 <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>relativo <span class=\"_ _2\"></span>all\u2019iniziati<span class=\"_ _1\"></span>va <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>razionalizzazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _2\"></span>distributivo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>organizzativo<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3d ha y1f30 ff2 fs4 fc0 sc0 ls0 ws0\">prevista dal piano industriale;<span class=\"_ _324\"> </span> </div><div class=\"t m0 x57 ha y2396 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">premi anzianit\u00e0 e ferie aggiuntive per 4.12<span class=\"_ _1\"></span>6 migliaia di euro<span class=\"_ _1\"></span> (ex 3.364 migliaia di euro).<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x3 ha yf10 ff5 fs4 fc0 sc0 ls0 ws0\">La voce \u201c4.3 altri\u201d comprende<span class=\"ff2\"> principalm<span class=\"_ _1\"></span>ente:<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x57 ha y1002 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">fondi atti a fronteggiare oneri per altri ri<span class=\"_ _1\"></span>schi operativi<span class=\"_ _1\"></span>, tra cui:<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x3d ha y2327 ff2 fs4 fc0 sc0 ls18 ws0\">a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">7.13<span class=\"_ _1\"></span>1  migliaia  di  euro <span class=\"_ _3d\"> </span>relativi  allo  stanziamento  effettuato  per  ri<span class=\"_ _1\"></span>schi  operativi  legati  alla<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x85 ha y1176 ff2 fs4 fc0 sc0 ls0 ws0\">situazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3f\"> </span>incertezza <span class=\"_ _3f\"> </span>giuri<span class=\"_ _1\"></span>dica <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>emersa <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>sentenza <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span> </div></div>Corte <span class=\"_ _1\"></span>Costituz<span class=\"_ _1\"></span>ionale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>dichiarato l\u2019<span class=\"_ _1\"></span>incostituzionalit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>parte dell\u2019art. <span class=\"_ _3\"></span>11<span class=\"ff2\">-octies, <span class=\"_ _1\"></span>comma<span class=\"_ _324\"> </span></span>2, del Decreto Sostegni bis<span class=\"_ _1\"></span> (ex 4.829 migliaia di euro);<span class=\"_ _324\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">4.86<span class=\"_ _1\"></span>3 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span>stanziamento <span class=\"_ _29\"></span>sui <span class=\"_ _29\"></span>futuri <span class=\"_ _29\"></span>storni <span class=\"_ _29\"></span>provvigionali <span class=\"_ _29\"></span>(c.d. <span class=\"_ _29\"></span>\"refund <span class=\"_ _29\"></span>liability\" <span class=\"_ _29\"></span>su<span class=\"_ _324\"> </span></span></span>commissioni <span class=\"_ _8d\"> </span>riconosciut<span class=\"_ _1\"></span>e <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>il <span class=\"_ _8d\"> </span>collocamento <span class=\"_ _8e\"> </span>alla <span class=\"_ _8d\"> </span>clientela <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>polizze <span class=\"_ _8d\"> </span>assicur<span class=\"_ _1\"></span>ative) <span class=\"_ _8d\"> </span>da<span class=\"_ _324\"> </span>riconoscere <span class=\"_ _2d\"> </span>alle <span class=\"_ _2d\"> </span>compagnie <span class=\"_ _2d\"> </span>assicurativ<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>caso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>estinzione <span class=\"_ _2d\"> </span>anticipata <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>contratto<span class=\"_ _3\"></span>(ex<span class=\"_ _324\"> </span>5.126 migliaia di euro);<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">fondi  accantonati <span class=\"_ _2c\"> </span>a  fronte <span class=\"_ _2c\"> </span>di  incentivi <span class=\"_ _2c\"> </span>previsti  contrattualmente  per <span class=\"_ _2c\"> </span>i  promotori  finanziari  al<span class=\"_ _324\"> </span></span></span>maturare di determinate condizio<span class=\"_ _1\"></span>ni per 12.653<span class=\"_ _1\"></span> migliaia di euro (ex 9.760 migliaia di euro).<span class=\"_ _324\"> </span>10.2 Fondi per<span class=\"_ _0\"></span> rischi e oneri: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wc15 hab0\" id=\"_75b87538-a6c4-428e-9011-2417e2cba166\"><tr><td></td><td class=\"c x540 y3639 wc16 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fondi su altri<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x541 y363a wc17 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">impegni e altre<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x542 y363a wc18 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altri fondi per<span class=\"_ _324\"> </span></div></td><td class=\"c x403 y363b w500 h652\"><div class=\"t m0 x35 h2f y239c ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x543 y363c wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x544 y363d wc1a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">rischi ed oneri<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x545 y363e wb60 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y363f w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y363f w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y363f wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y363f w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3640 w4ff h5b3\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3640 w396 h5b3\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3640 wf1 h5b3\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">65.306<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3640 w500 h5b3\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">65.306<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3641 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.1 Accanton<span class=\"_ _0\"></span>amento dell'es<span class=\"_ _0\"></span>ercizio <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3641 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3641 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.418<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3641 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.418<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3642 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.2 Variazioni<span class=\"_ _0\"></span> dovute al pass<span class=\"_ _0\"></span>are del t<span class=\"_ _0\"></span>empo <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3642 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3642 wf1 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">212<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x403 y3642 w500 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">212<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3643 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 Variazioni<span class=\"_ _0\"></span> dovute a modif<span class=\"_ _0\"></span>iche del tasso<span class=\"_ _0\"></span> di sconto <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3643 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3643 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3643 w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3644 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni  <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3644 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3644 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.676<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3644 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.676<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3645 w4ff h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3645 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3645 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3645 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.287<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3646 w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3646 w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3646 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">44.804<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3646 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">44.804<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3647 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.1 Utilizzo n<span class=\"_ _0\"></span>ell'esercizio <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3647 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3647 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">43.722<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3647 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">43.722<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3648 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Variazioni d<span class=\"_ _0\"></span>ovute a modif<span class=\"_ _0\"></span>iche del tasso<span class=\"_ _0\"></span> di sconto <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3648 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3648 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3648 w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3649 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3649 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3649 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.082<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3649 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.082<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y364a w4ff h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y364a w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y364a wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y364a w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y364b w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y364b w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y364b wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y364b w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7 fsb\"> </span></div></td></tr></table>10.3 Fondi per<span class=\"_ _0\"></span> rischio di credit<span class=\"_ _0\"></span>o relativo a impegni<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>e garanzie fi<span class=\"_ _0\"></span>nanziarie rilasciat<span class=\"_ _0\"></span>e<table class=\"s wc1b hab1\" id=\"_df089f71-a789-4352-93c2-23a7db0b4120\"><tr><td></td><td class=\"c x547 y364c w506 h656\"><div class=\"t m0 x24 h2f y216e ff3 fse fc0 sc0 ls0 ws0\">Fondi per rischio di<span class=\"_ _0\"></span> credito relat<span class=\"_ _2\"></span>iv<span class=\"_ _1\"></span>o a impegni<span class=\"_ _0\"></span> e garanzie finan<span class=\"_ _0\"></span>ziarie rila<span class=\"_ _0\"></span>sciate<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x548 y364d wc1c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x549 y364e wc1d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x547 y364f w503 h657\"><div class=\"t m0 x4b h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x54a y364f w505 h657\"><div class=\"t m0 x26 h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54b y3650 wc1e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">acquisiti/e o<span class=\"_ _324\"> </span></div></td><td class=\"c x54c y364f w503 h657\"><div class=\"t m0 xc5 h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x54d y3651 wc1f hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x54e y3652 wc20 hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y3653 w502 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Impegni a erog<span class=\"_ _0\"></span>are fondi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3653 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">491<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54f y3653 w504 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">72<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54a y3653 w505 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3653 w504 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3653 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x51d y3654 w502 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Garanzie finanz<span class=\"_ _0\"></span>iarie rilasciat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3654 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">208<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54f y3654 w504 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">917<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54a y3654 w505 h550\"><div class=\"t m0 xa0 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3654 w504 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3654 w503 h550\"><div class=\"t m0 xa0 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.968<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x551 y3655 w507 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3655 w503 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">699<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54f y3655 w504 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">989<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54a y3655 w505 h550\"><div class=\"t m0 xa0 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3655 w504 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3655 w508 h550\"><div class=\"t m0 xa0 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.531<span class=\"ff7 fsb\"> </span></div></td></tr></table>10.5  Fondi di quie<span class=\"_ _0\"></span>scenza azien<span class=\"_ _0\"></span>dali a benefici d<span class=\"_ _0\"></span>efiniti<span class=\"_ _324\"> </span>La voce a fine esercizio non presenta riman<span class=\"_ _1\"></span>enze.<span class=\"_ _324\"> </span>10.6 Fondi per<span class=\"_ _0\"></span> rischi e oneri: altr<span class=\"_ _2\"></span>i f<span class=\"_ _1\"></span>ondi Il dettaglio della voce \u201cAltri<span class=\"_ _1\"></span> fondi per rischi ed oneri\u201d \u00e8 stato<span class=\"_ _1\"></span> fornito a commento della Sezione 10.1.<span class=\"_ _324\"> </span>1. Impegni e garanzie finanziarie rilasc<span class=\"_ _1\"></span>iate<table class=\"s wc25 hab7\" id=\"_1c4a0a9d-0900-4342-9c00-356709871873\"><tr><td></td><td></td><td></td><td class=\"c x559 y368d wc26 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore nominale <span class=\"_ _0\"></span>su impegni e <span class=\"_ _0\"></span>garanzie finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x55a y368e wb60 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x55b y368f wc1c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x546 y3690 w51c h660\"><div class=\"t m0 x2d h3 y20ce ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3b4 y3690 w51d h660\"><div class=\"t m0 x30 h3 y20ce ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x55b y3691 wc27 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">acquisiti/<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x55c y3692 wc28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x55d y3692 wc1d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x55e y3690 w518 h38\"><div class=\"t m0 x3b h3 y23c6 ff3 fse fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x55f y3693 wc29 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">e o<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x560 y3694 wc1f ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x561 y3694 wc1f ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3695 wc2a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1. Impegni a<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x55b y3696 wc2b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">originati/<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x562 y3697 wc2c ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">e<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y3698 wc2d ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">erogare fondi<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y3699 w32d h5a2\"><div class=\"t m0 x27 h3 ydf3 ff3 fse fc0 sc0 ls4b ws0\">3.<span class=\"ls0\">4<span class=\"ls5d\">61</span>.471</span><span class=\"ls0\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x375 y3699 w517 h5a2\"><div class=\"t m0 xbe h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">108.971<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x506 y3699 w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x55e y3699 w518 h5a2\"><div class=\"t m0 x35 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">21.<span class=\"ls5d\">758</span><span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x546 y3699 w51c h5a2\"><div class=\"t m0 x23 h3 ydf3 ff3 fse fc0 sc0 ls4b ws0\">3.<span class=\"ls0\">5<span class=\"ls5d\">92</span>.200</span><span class=\"ls0\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x3b4 y3699 w51d h5a2\"><div class=\"t m0 x46 h3 ydf3 ff3 fse fc0 sc0 ls4b ws0\">3.<span class=\"ls0\">428<span class=\"ls10b\">.2</span></span>74<span class=\"ff2 fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x37b y369a wc2e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y369b w32d h27e\"><div class=\"t m0 x75 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x375 y369b w517 h27e\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y369b w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y369b w518 h27e\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y369b w51c h27e\"><div class=\"t m0 xef h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y369b w51d h27e\"><div class=\"t m0 x3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y369c wc2f ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y369d wc30 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b)<span class=\"ls0\"> Ammin<span class=\"_ _0\"></span>istrazioni<span class=\"_ _324\"> </span></span></div></td><td class=\"c x563 y369e w32d h648\"><div class=\"t m0 xc5 h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">213.723<span class=\"fs0\"> </span></div></td><td class=\"c x375 y369e w517 h648\"><div class=\"t m0 x13f h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y369e w51b h648\"><div class=\"t m0 x2f h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y369e w518 h648\"><div class=\"t m0 x1f1 h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y369e w51c h648\"><div class=\"t m0 x13f h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">213.723<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y369e w51d h648\"><div class=\"t m0 xa8 h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">76.844<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y369f wc31 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36a0 w4a0 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36a0 w32d h550\"><div class=\"t m0 x1f3 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">8.755<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x375 y36a0 w517 h550\"><div class=\"t m0 x13f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36a0 w51b h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a0 w518 h550\"><div class=\"t m0 x1f1 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36a0 w51c h550\"><div class=\"t m0 x1d4 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">8.755<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x3b4 y36a0 w51d h550\"><div class=\"t m0 xa8 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">10.802<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36a1 wc32 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36a2 w32d h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">159.190<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36a2 w517 h27e\"><div class=\"t m0 x22 h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">249<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x506 y36a2 w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a2 w518 h27e\"><div class=\"t m0 x22 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36a2 w51c h27e\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">159.440<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36a2 w51d h27e\"><div class=\"t m0 x20 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">183.924<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36a3 wc33 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36a4 wc34 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36a5 w32d h5a2\"><div class=\"t m0 x27 h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">2.<span class=\"ls0\">878.481</span><span class=\"ls0\"><span class=\"fs0\"> </span></span></div></td><td class=\"c x375 y36a5 w517 h5a2\"><div class=\"t m0 xbe h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">103.411<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36a5 w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a5 w518 h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">21.<span class=\"ls0\">1</span>63<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36a5 w51c h5a2\"><div class=\"t m0 x23 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">3.003.055<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36a5 w51d h5a2\"><div class=\"t m0 x46 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">2.934.248<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36a6 wc33 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36a7 w4a0 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36a7 w32d h550\"><div class=\"t m0 xc5 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">201.322<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36a7 w517 h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">5.311<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36a7 w51b h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a7 w518 h550\"><div class=\"t m0 x4e h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">594<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36a7 w51c h550\"><div class=\"t m0 x13f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">207.227<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36a7 w51d h550\"><div class=\"t m0 x20 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">222.456<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x273 y36a8 wc35 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36a9 w32d h27e\"><div class=\"t m0 x2d h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">12.990<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x375 y36a9 w517 h27e\"><div class=\"t m0 x2f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">1.617<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x506 y36a9 w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x55e y36a9 w518 h27e\"><div class=\"t m0 x4e h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">441<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x546 y36a9 w51c h27e\"><div class=\"t m0 x139 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">15.049<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3b4 y36a9 w51d h27e\"><div class=\"t m0 xa8 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">21.178<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x273 y36aa wc36 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">finanziarie rilas<span class=\"_ _0\"></span>ciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36ab wc2e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36ac w32d h5a2\"><div class=\"t m0 x75 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36ac w517 h5a2\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36ac w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36ac w518 h5a2\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36ac w51c h5a2\"><div class=\"t m0 xef h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36ac w51d h5a2\"><div class=\"t m0 x3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36ad wc2f ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36ae wc37 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36af w32d h27e\"><div class=\"t m0 x22 h3 y2285 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x375 y36af w517 h27e\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36af w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36af w518 h27e\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36af w51c h27e\"><div class=\"t m0 x60 h3 y2285 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3b4 y36af w51d h27e\"><div class=\"t m0 x38 h3 y2285 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y36b0 wc31 hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36b1 w4a0 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36b1 w32d h550\"><div class=\"t m0 xb7 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x375 y36b1 w517 h550\"><div class=\"t m0 x13f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36b1 w51b h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b1 w518 h550\"><div class=\"t m0 x1f1 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36b1 w51c h550\"><div class=\"t m0 x137 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x3b4 y36b1 w51d h550\"><div class=\"t m0 x1f1 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36b2 wc32 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36b3 w32d h5a2\"><div class=\"t m0 x1f3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1.200<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36b3 w517 h5a2\"><div class=\"t m0 x3 h3 y1e33 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x506 y36b3 w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b3 w518 h5a2\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36b3 w51c h5a2\"><div class=\"t m0 x1d4 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1.200<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36b3 w51d h5a2\"><div class=\"t m0 x4e h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">2.778<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36b4 wc33 hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36b5 wc34 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36b6 w32d h27e\"><div class=\"t m0 x1f3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">9.579<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36b6 w517 h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">1.448<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x506 y36b6 w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b6 w518 h27e\"><div class=\"t m0 x4e h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">423<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36b6 w51c h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">11.451<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36b6 w51d h27e\"><div class=\"t m0 xa8 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">15.391<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36b7 wc33 hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36b8 w4a0 h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36b8 w32d h5b3\"><div class=\"t m0 x1f3 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">2.<span class=\"ls3f\">179</span><span class=\"fs0\"> </span></div></td><td class=\"c x375 y36b8 w517 h5b3\"><div class=\"t m0 x22 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x506 y36b8 w51b h5b3\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b8 w518 h5b3\"><div class=\"t m0 x36 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">18<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36b8 w51c h5b3\"><div class=\"t m0 x1d4 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">2.366<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x3b4 y36b8 w51d h5b3\"><div class=\"t m0 x4e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.977 </div></td></tr></table>2. Altri impegni e altre garanzie rilasciate<table class=\"s wc38 hab9\" id=\"_4cb849ce-bb27-405a-b8b9-c59634f2774d\"><tr><td></td><td class=\"c x37e y36b9 w522 h570\"><div class=\"t m0 x4c h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37f y36b9 w522 h570\"><div class=\"t m0 x4c h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td class=\"c x37e y36ba w522 h14e\"><div class=\"t m0 xa8 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37f y36ba w522 h14e\"><div class=\"t m0 xa8 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36bb w521 h268\"><div class=\"t m0 x67 h3 y13cc ff3 fse fc0 sc0 ls0 ws0\">1. Altre garanzi<span class=\"_ _0\"></span>e rilasciate <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37e y36bb w522 h268\"><div class=\"t m0 x1e h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">206.3<span class=\"ls4b\">31</span> </div></td><td class=\"c x37f y36bb w522 h268\"><div class=\"t m0 x1e h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">217.376 </div></td></tr><tr><td class=\"c x27f y36bc w521 h307\"><div class=\"t m0 xc5 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">di cui: esposi<span class=\"_ _0\"></span>zioni creditizie de<span class=\"_ _0\"></span>teriorate<span class=\"fs0\"> </span></div></td><td class=\"c x37e y36bc w522 h307\"><div class=\"t m0 x188 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">2.750<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36bc w522 h307\"><div class=\"t m0 x188 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">3.889<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36bd w521 h5ce\"><div class=\"t m0 x3a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36bd w522 h5ce\"><div class=\"t m0 x1f6 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36bd w522 h5ce\"><div class=\"t m0 x1f6 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36be w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36be w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36be w522 h307\"><div class=\"t m0 x118 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">46<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y36bf w521 h5ce\"><div class=\"t m0 x3a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36bf w522 h5ce\"><div class=\"t m0 x188 h3 ye29 ff2 fse fc0 sc0 ls3f ws0\">5.690<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x37f y36bf w522 h5ce\"><div class=\"t m0 x188 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">5.495 </div></td></tr><tr><td class=\"c x27f y36c0 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c0 w522 h307\"><div class=\"t m0 x188 h3 y11ba ff2 fse fc0 sc0 ls3f ws0\">2.177<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x37f y36c0 w522 h307\"><div class=\"t m0 x188 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">2.227 </div></td></tr><tr><td class=\"c x27f y36c1 w521 h5ce\"><div class=\"t m0 x3a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c1 w522 h5ce\"><div class=\"t m0 x1e h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">181.587<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c1 w522 h5ce\"><div class=\"t m0 x1e h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">193.784 </div></td></tr><tr><td class=\"c x27f y36c2 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c2 w522 h307\"><div class=\"t m0 x133 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">16.877<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c2 w522 h307\"><div class=\"t m0 x133 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">15.824 </div></td></tr><tr><td class=\"c x27f y36c3 w521 h570\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Altri impegni <span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y36c4 w521 h5f5\"><div class=\"t m0 xc5 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">di cui: esposi<span class=\"_ _0\"></span>zioni creditizie de<span class=\"_ _0\"></span>teriorate<span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c4 w522 h5f5\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c4 w522 h5f5\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c5 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c5 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c5 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c6 w521 h5ce\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c6 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c6 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c7 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c7 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c7 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c8 w521 h5ce\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c8 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c8 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c9 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c9 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c9 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36ca w521 h5ce\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36ca w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36ca w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr></table>1.5. RISCHI OPERATIVI<span class=\"_ _324\"> </span>Informazioni di natura qualit<span class=\"_ _1\"></span>ativa<span class=\"_ _324\"> </span>A. Aspetti generali, procedure di gestione e metodi di misurazione del rischio operativo <span class=\"_ _d6\"> </span>Per <span class=\"_ _1\"></span>\u201crischio <span class=\"_ _3\"></span>operativo\u201d, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ntende <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>inade<span class=\"_ _1\"></span>guatezza <span class=\"_ _3\"></span>o dalla <span class=\"_ _3\"></span>disfunzione <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>processi, <span class=\"_ _29\"></span>risorse <span class=\"_ _29\"></span>umane <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sistemi <span class=\"_ _29\"></span>interni, <span class=\"_ _3b\"> </span>oppure <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>esoge<span class=\"_ _1\"></span>ni, <span class=\"_ _29\"></span>ivi <span class=\"_ _3b\"></span>compreso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _3b\"></span>giuridico <span class=\"_ _29\"></span>(cfr.<span class=\"_ _324\"> </span>regolamento UE 575/2013).<span class=\"_ _324\"> </span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>definizione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>operativo <span class=\"_ _1\"></span>sopra <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>all\u2019interno <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>modello<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>Rischi Operativi approva<span class=\"_ _1\"></span>to e formalizzato all\u2019interno della normativa az<span class=\"_ _1\"></span>iendale.<span class=\"_ _324\"> </span>In <span class=\"_ _2d\"> </span>tale <span class=\"_ _2d\"> </span>ambito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _2d\"> </span>uno <span class=\"_ _2d\"> </span>specifico <span class=\"_ _2d\"> </span>ma<span class=\"_ _1\"></span>croprocesso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _2d\"> </span>operativi <span class=\"_ _2d\"> </span>(definito<span class=\"_ _324\"> </span>Framework di ORM) che si compone delle segu<span class=\"_ _1\"></span>enti fasi:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Identificazione: rilevazione, raccolta e clas<span class=\"_ _1\"></span>sificazione delle <span class=\"_ _1\"></span>informazioni relati<span class=\"_ _1\"></span>ve ai rischi operativi;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Valutazione:  valutazione  in  termini  economici  dei  rischi  operativi  rilevati  conne<span class=\"_ _0\"></span>ssi  all\u2019operativit\u00e0<span class=\"_ _324\"> </span></span></span>aziendale;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Monitoraggio <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>reporting: <span class=\"_ _2c\"> </span>raccolta <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>organizzazione <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>monitorare<span class=\"_ _324\"> </span></span></span>l\u2019evoluzione dell\u2019esposizione al rischio o<span class=\"_ _1\"></span>perativo;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Mitigazione e controllo:<span class=\"_ _1\"></span> trasferimento del rischio e miglio<span class=\"_ _1\"></span>ramento dei processi aziendali.<span class=\"_ _324\"> </span></span></span>A supporto del modello di gestione dei rischi operati<span class=\"_ _1\"></span>vi sono stati<span class=\"_ _1\"></span> formalizzati i seguenti processi operativi:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Loss  Data <span class=\"_ _2c\"> </span>Collection  <span class=\"ff5\">\u2013</span>  proce<span class=\"_ _0\"></span>sso  strutturato <span class=\"_ _2c\"> </span>per  la <span class=\"_ _2c\"> </span>raccolta  delle <span class=\"_ _2c\"> </span>perdite  operative  manifestate<span class=\"_ _324\"> </span></span></span>all\u2019interno della Banca;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Risk <span class=\"_ _3\"></span>Self <span class=\"_ _1\"></span>Assessment <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _3\"></span>strutturato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>potenziali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finalizzato<span class=\"_ _324\"> </span></span></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>plessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>rappresentata <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>macro<span class=\"_ _1\"></span>-processo<span class=\"_ _324\"> </span>aziendale;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"> </span>patrimoniale <span class=\"_ _3b\"> </span>TSA <span class=\"_ _3b\"> </span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>calcola <span class=\"_ _3b\"></span>il <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"></span>con<span class=\"_ _324\"> </span></span></span>metodo <span class=\"_ _1\"></span>denominato \u201c<span class=\"_ _1\"></span>Traditional <span class=\"_ _1\"></span>Standardised <span class=\"_ _1\"></span>Approach\u201d. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di adempier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requisiti<span class=\"_ _324\"> </span>normativi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>materia, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>dotato <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>perativo <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>metodologia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>allocazione<span class=\"_ _324\"> </span>dell\u2019Indicatore Rilevante <span class=\"_ _1\"></span>nelle 8 <span class=\"_ _1\"></span>linee di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>previste dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>e si <span class=\"_ _1\"></span>\u00e8 dotato di <span class=\"_ _1\"></span>un\u2019apposita<span class=\"_ _324\"> </span>procedura informatica interna.<span class=\"_ _324\"> </span>La <span class=\"_ _3f\"> </span>Di<span class=\"_ _1\"></span>rezione <span class=\"_ _3f\"> </span>Risk<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Management, <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2d\"> </span>definito <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3f\"> </span>interna, <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>strutturato<span class=\"_ _324\"> </span>un\u2019adeguata attivit\u00e0 <span class=\"_ _0\"></span>di monitoraggio e<span class=\"_ _0\"></span> reporting <span class=\"_ _0\"></span>in tema <span class=\"_ _0\"></span>rischi operativi <span class=\"_ _0\"></span>integrandola con i <span class=\"_ _2\"></span>dettami<span class=\"_ _1\"></span> della<span class=\"_ _324\"> </span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>merito <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Coordinamento <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>funzioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo.<span class=\"_ _324\"> </span>Relativamente <span class=\"_ _47\"> </span>agli <span class=\"_ _40\"> </span>even<span class=\"_ _1\"></span>ti <span class=\"_ _47\"> </span>pregiudizievoli <span class=\"_ _47\"> </span>raccolti <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>Database <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>Perdite <span class=\"_ _47\"> </span>Operative <span class=\"_ _47\"> </span>A<span class=\"_ _0\"></span>ziendale<span class=\"_ _324\"> </span>(DBPOA), \u00e8 stato imple<span class=\"_ _1\"></span>mentato un sistema <span class=\"_ _1\"></span>di reporting in <span class=\"_ _1\"></span>grado di fornire<span class=\"_ _1\"></span> tutte le informazio<span class=\"_ _1\"></span>ni rigu<span class=\"_ _1\"></span>ardanti<span class=\"_ _324\"> </span>gli <span class=\"_ _3\"></span>eventi <span class=\"_ _29\"></span>medesimi: <span class=\"_ _3\"></span>num<span class=\"_ _1\"></span>ero <span class=\"_ _29\"></span>eventi, <span class=\"_ _3\"></span>ammontare <span class=\"_ _29\"></span>perdite <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>rde <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>eventuali <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>cuperi. <span class=\"_ _3\"></span>Tale <span class=\"_ _29\"></span>reportistica <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span>stata integrata anche con le risultanz<span class=\"_ _1\"></span>e del processo di Risk Self Assessment.<span class=\"_ _324\"> </span>In <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>proces<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Loss<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ection<span class=\"_ _324\"> </span>sono comunicati tramite fluss<span class=\"_ _1\"></span>o COREP a Banca d\u2019Italia.<span class=\"_ _324\"> </span>In <span class=\"_ _2d\"> </span>tema <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>estione <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>mo<span class=\"_ _1\"></span>nitoraggio <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Outsourcing <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>definita <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>impl<span class=\"_ _1\"></span>ementata <span class=\"_ _2c\"> </span>una<span class=\"_ _324\"> </span>metodologia di valutazione del rischio connesso al<span class=\"_ _1\"></span>le terze parti.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>informatica <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>protezione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>attribuis<span class=\"_ _1\"></span>ce<span class=\"_ _324\"> </span>importanza <span class=\"_ _2d\"> </span>centrale <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>str<span class=\"_ _1\"></span>ategie <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span>rischi <span class=\"_ _3f\"> </span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _3f\"> </span>nel <span class=\"_ _2d\"> </span>continuo <span class=\"_ _3f\"> </span>misure <span class=\"_ _2d\"> </span>conformi <span class=\"_ _2d\"> </span>alle<span class=\"_ _324\"> </span>disposizioni vige<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>privacy, <span class=\"_ _0\"></span>alle normative <span class=\"_ _2\"></span>di sicurezza <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>principali standard <span class=\"_ _2\"></span>di settore <span class=\"_ _2\"></span>con<span class=\"_ _324\"> </span>l\u2019obiettivo <span class=\"_ _3\"></span>di garantire <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _1\"></span>informativi <span class=\"_ _3\"></span>da eventi <span class=\"_ _3\"></span>che po<span class=\"_ _1\"></span>ssano <span class=\"_ _1\"></span>avere <span class=\"_ _3\"></span>impatti <span class=\"_ _1\"></span>negativi<span class=\"_ _324\"> </span>su Banco Desio e della Brianza e sui dir<span class=\"_ _1\"></span>itti degli interessati. La <span class=\"_ _29\"></span>gestione, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>controllo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _29\"></span>informatici <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza, <span class=\"_ _29\"></span>ivi <span class=\"_ _29\"></span>incluso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>cyber, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _324\"> </span>incardinata nel pi\u00f9 ampio sis<span class=\"_ _1\"></span>tema dei controlli interni e di gestione dei ri<span class=\"_ _1\"></span>schi adottato dal Banco Desio.<span class=\"_ _324\"> </span>Con <span class=\"_ _2c\"> </span>riferimento  ai <span class=\"_ _2d\"> </span>princi<span class=\"_ _1\"></span>pali  presidi <span class=\"_ _2d\"> </span>operat<span class=\"_ _1\"></span>ivi <span class=\"_ _2c\"> </span>ed  organizzativi <span class=\"_ _2c\"> </span>attualmente <span class=\"_ _2c\"> </span>in  essere <span class=\"_ _2d\"> </span>per  garantire <span class=\"_ _2d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>sicurezza e la protezione dei dati si <span class=\"_ _1\"></span>rappresenta che il Banco Desio \u00e8 dotato di:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _3d\"> </span>pro<span class=\"_ _1\"></span>cesso <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>ICT<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Ri<span class=\"_ _1\"></span>sk <span class=\"_ _40\"> </span>Assessment <span class=\"_ _40\"> </span>volto <span class=\"_ _40\"> </span>ad <span class=\"_ _40\"> </span>identif<span class=\"_ _1\"></span>icare <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>misurar<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>l\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>al <span class=\"_ _40\"> </span>rischio<span class=\"_ _324\"> </span></span></span>informatico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sicurezz<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>Tale <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>inclusivo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>sistema<span class=\"_ _324\"> </span>informativo della banca acquisito<span class=\"_ _1\"></span> in full-outs<span class=\"_ _1\"></span>ourcing da Cedacri S.p.a.; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _0\"></span>sistema di <span class=\"_ _0\"></span>key <span class=\"_ _0\"></span>risk indicators atti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>monitorare nel <span class=\"_ _2\"></span>continuo l\u2019esposizione alle <span class=\"_ _0\"></span>principali minacce<span class=\"_ _324\"> </span></span></span>informatiche in <span class=\"_ _1\"></span>tema di <span class=\"_ _1\"></span>sicurezza dei <span class=\"_ _1\"></span>dati, tr<span class=\"_ _1\"></span>a cui: eventi che impl<span class=\"_ _1\"></span>ichino la <span class=\"_ _1\"></span>violazione delle norme<span class=\"_ _324\"> </span>e <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>aziendali <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>frodi <span class=\"_ _3\"></span>informatiche, <span class=\"_ _1\"></span>attacchi<span class=\"_ _324\"> </span>attraverso internet <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>malfunzionamenti e<span class=\"_ _0\"></span> disservizi), <span class=\"_ _0\"></span>tentativi fraudolenti <span class=\"_ _2\"></span>aventi ad ogge<span class=\"_ _0\"></span>tto i <span class=\"_ _0\"></span>canali<span class=\"_ _324\"> </span>di virtual banking e fenomeni malware potenzia<span class=\"_ _1\"></span>li rilevati sui vetto<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>-mail o web;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>terze <span class=\"_ _29\"></span>parti <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>presi<span class=\"_ _1\"></span>di <span class=\"_ _29\"></span>organizzativi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>tecnologici <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>queste<span class=\"_ _324\"> </span></span></span>ultime pongono <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere per <span class=\"_ _1\"></span>garantire, <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>aspetti, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sicurezza info<span class=\"_ _1\"></span>rmatica e <span class=\"_ _1\"></span>la continuit\u00e0<span class=\"_ _324\"> </span>operativa <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>servizi erogati <span class=\"_ _2\"></span>sia in <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di contrattualizzazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>l\u2019intero <span class=\"_ _0\"></span>ciclo<span class=\"_ _324\"> </span>di vita del rapporto;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _2d\"> </span>processo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>DPIA <span class=\"_ _2d\"> </span>(Data <span class=\"_ _2d\"> </span>Protection <span class=\"_ _2d\"> </span>Impact <span class=\"_ _2d\"> </span>Assessment), <span class=\"_ _2d\"> </span>volto <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>valutare <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>necessit\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span></span></span>proporzionalit\u00e0 <span class=\"_ _1\"></span>dei tr<span class=\"_ _1\"></span>attamenti privacy, valut<span class=\"_ _1\"></span>are e <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>gli ev<span class=\"_ _1\"></span>entuali rischi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i dir<span class=\"_ _1\"></span>itti e <span class=\"_ _1\"></span>le libert\u00e0<span class=\"_ _324\"> </span>dei <span class=\"_ _3b\"> </span>soggetti <span class=\"_ _3f\"> </span>interessati, <span class=\"_ _3f\"> </span>stabilire <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>necessit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>impl<span class=\"_ _1\"></span>ementare <span class=\"_ _3b\"> </span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>mitig<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>eventuali <span class=\"_ _3d\"> </span>carenze <span class=\"_ _40\"> </span>riscontrate <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>merito <span class=\"_ _40\"> </span>all\u2019esistenza <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>all\u2019efficacia <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>adeguati<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>presidi <span class=\"_ _40\"> </span>fisici,<span class=\"_ _324\"> </span>organizzativi e tecnologici;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">formazione <span class=\"_ _2\"></span>interna <span class=\"_ _2\"></span>relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nor<span class=\"_ _1\"></span>mativa <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tema <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>sicurezza <span class=\"_ _2\"></span>informativas, <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>otection<span class=\"_ _324\"> </span></span></span>ed alle modalit\u00e0 di trattamento e protezio<span class=\"_ _1\"></span>ne dei dati;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure <span class=\"_ _8d\"> </span>antifrode <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>progressivo <span class=\"_ _8e\"> </span>potenziamento <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8e\"> </span>alle <span class=\"_ _8d\"> </span>dinamiche <span class=\"_ _8d\"> </span>evolut<span class=\"_ _1\"></span>ive <span class=\"_ _8d\"> </span>delle<span class=\"_ _324\"> </span></span></span>tecniche di attacco informatico;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione degli incidenti di sicurezz<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione dei change applicat<span class=\"_ _1\"></span>ivi ed infrastrutturali;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">sistemi di <span class=\"_ _0\"></span>alerting <span class=\"_ _0\"></span>da mina<span class=\"_ _0\"></span>cce <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>attraverso il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corso a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servizi S<span class=\"_ _0\"></span>OC (Se<span class=\"_ _0\"></span>curity Operation <span class=\"_ _0\"></span>Center)<span class=\"_ _324\"> </span></span></span>da parte di operatori specializ<span class=\"_ _1\"></span>zati;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un servizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>monitoraggio giornal<span class=\"_ _1\"></span>iero delle p<span class=\"_ _1\"></span>erformance <span class=\"_ _1\"></span>di sicurezz<span class=\"_ _1\"></span>a ICT <span class=\"_ _1\"></span>mediante un<span class=\"_ _1\"></span> sistema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span>rating <span class=\"_ _2c\"> </span>(valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>esterna <span class=\"_ _2c\"> </span>da  parte <span class=\"_ _2d\"> </span>di  operatore <span class=\"_ _2c\"> </span>specializzato <span class=\"_ _2c\"> </span>ampiamente  diffuso <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>livell<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>mondiale). Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _3\"></span>recenti <span class=\"_ _3\"></span>sviluppi <span class=\"_ _3\"></span>normativi <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>DORA), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti<span class=\"_ _324\"> </span>interventi <span class=\"_ _3\"></span>preliminari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>normativa <span class=\"_ _29\"></span>interna <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ambito <span class=\"_ _29\"></span>IT <span class=\"_ _3\"></span>Operation <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>IT <span class=\"_ _29\"></span>Risk<span class=\"_ _324\"> </span>Management nonch\u00e9 sugli s<span class=\"_ _1\"></span>trumenti a supporto dei processi<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>framework <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>gestione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>Ris<span class=\"_ _0\"></span>chio <span class=\"_ _47\"> </span>Informatico <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Si<span class=\"_ _0\"></span>curezza <span class=\"_ _47\"> </span>mediante<span class=\"_ _324\"> </span></span></span>l\u2019implementazione di nuovi contr<span class=\"_ _1\"></span>olli di II livello<span class=\"_ _1\"></span><span class=\"ff2\">;<span class=\"_ _324\"> </span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">identificazione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>l\u2019identificazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>c.d. <span class=\"_ _1\"></span>Crit<span class=\"_ _1\"></span>ical <span class=\"_ _3\"></span>or <span class=\"_ _1\"></span>Important <span class=\"_ _3\"></span>Functions<span class=\"_ _324\"> </span></span></span>(CIFs), cos\u00ec come definite dal <span class=\"_ _1\"></span>Regolamento DORA;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento della metodologia di<span class=\"_ _1\"></span> Business Impact Analisys (BI<span class=\"_ _1\"></span>A);<span class=\"_ _324\"> </span></span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento del processo di <span class=\"_ _1\"></span>incident management e di gestione degli early <span class=\"_ _1\"></span>warnings;<span class=\"_ _324\"> </span></span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">creazione <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>sinergie <span class=\"_ _a7\"> </span>nella <span class=\"_ _a7\"> </span>gestione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>c.d. <span class=\"_ _a7\"> </span>\u201cvalue <span class=\"_ _a7\"> </span>chain\u201d <span class=\"_ _a7\"> </span>in <span class=\"_ _a7\"> </span>ambito <span class=\"_ _a7\"> </span>ICT <span class=\"_ _a7\"> </span>mediante<span class=\"_ _324\"> </span></span></span>l\u2019implementazione <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>il <span class=\"_ _40\"> </span>costante <span class=\"_ _3d\"> </span>sviluppo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>to<span class=\"_ _1\"></span>ol <span class=\"_ _3d\"> </span>informatici <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>suppo<span class=\"_ _1\"></span>rto, <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>l\u2019obiettivo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span>efficientare i processi di IT Operations e Risk Management mediante l\u2019integra<span class=\"_ _1\"></span><span class=\"ff2\">zione di informazioni<span class=\"_ _324\"> </span></span>e lo scambio di dati.  Gestione Sicurezza Logica In <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sposta <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>esigenze <span class=\"_ _3\"></span>straordinarie <span class=\"_ _3\"></span>emerse <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>connessione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>geopolitico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>agli<span class=\"_ _324\"> </span>effetti residui da Covid-<span class=\"lsb\">19</span>, il Gr<span class=\"_ _1\"></span>uppo ha:<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzato <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicurezza <span class=\"_ _3\"></span>contro <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>attacchi <span class=\"_ _3\"></span>cyber <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iative <span class=\"_ _3\"></span>dichiarate<span class=\"_ _324\"> </span></span></span>nello specifico piano investimenti dichiarato nel doc<span class=\"_ _1\"></span>umento di \"Piano di Sicure<span class=\"_ _1\"></span>zza Informatica\";<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto <span class=\"_ _2\"></span>le policy <span class=\"_ _2\"></span>rule <span class=\"_ _2\"></span>presenti <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>sistemi <span class=\"_ _0\"></span>firewall <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>controlli <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Office <span class=\"_ _0\"></span>365 <span class=\"_ _2\"></span>mediante <span class=\"_ _0\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>analisi<span class=\"_ _324\"> </span></span></span>avanzati;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">sviluppato ulteriori sine<span class=\"_ _0\"></span>rgie <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il SOC <span class=\"_ _2\"></span>(Security Operation Cente<span class=\"_ _0\"></span>r) con <span class=\"_ _2\"></span>adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _0\"></span>nuovi si<span class=\"_ _0\"></span>stemi di<span class=\"_ _324\"> </span></span></span>controllo <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>motori <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>AI con <span class=\"_ _3\"></span>attivazione di <span class=\"_ _3\"></span>sistemi in <span class=\"_ _3\"></span>cloud per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione degli <span class=\"_ _3\"></span>utenti in<span class=\"_ _324\"> </span>mobilit\u00e0 e la navigazione Internet:  \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rivisto <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>antispam <span class=\"_ _3b\"> </span>mediante <span class=\"_ _3f\"> </span>l\u2019attivazione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>configuraz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>dominio <span class=\"_ _3f\"> </span>ed <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>loro<span class=\"_ _324\"> </span></span></span>monitoraggio (attivit\u00e0 di contr<span class=\"_ _1\"></span>ollo periodica);<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziato <span class=\"_ _2c\"> </span>sistemi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>protezione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>posta <span class=\"_ _2c\"> </span>elettronica <span class=\"_ _2c\"> </span>aziendale <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>attacchi <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span>canale sempre pi\u00f9 sofisti<span class=\"_ _1\"></span>cati con acquisizione di strumenti avanzati di mercato;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">previsto <span class=\"_ _1\"></span>uno <span class=\"_ _1\"></span>specifico <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>gramma fo<span class=\"_ _1\"></span>rmativo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>utenti <span class=\"_ _1\"></span>interni <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Banc<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span>cyber security con particolare focus s<span class=\"_ _1\"></span>ugli attacchi di phishing;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rafforzato <span class=\"_ _29\"></span>l\u2019impianto <span class=\"_ _29\"></span>normativo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>materia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>redazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>set <span class=\"_ _29\"></span>documentale<span class=\"_ _324\"> </span></span></span>ispirato <span class=\"_ _3\"></span>alle best <span class=\"_ _3\"></span>practices internazionali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Sicurezza <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Informazioni <span class=\"_ _3\"></span>(ISO27001) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span>ottica di adeguamento al Regolamento D<span class=\"_ _1\"></span>ORA;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziati i temi di vulnerabili<span class=\"_ _1\"></span>ty management con definizione di processi di ge<span class=\"_ _1\"></span>stione e<span class=\"_ _324\"> </span></span></span>valutazione delle vulnerabilit<span class=\"_ _1\"></span>\u00e0 dei sistemi informativi;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto i processi di Fraud Management in otti<span class=\"_ _1\"></span>ca di raccolta delle evidenze delle operaz<span class=\"_ _1\"></span>ioni di<span class=\"_ _324\"> </span></span></span>online banking e relativa reportis<span class=\"_ _1\"></span>tica per le funzioni Legali e di controllo av<span class=\"_ _1\"></span>viando il progetto di<span class=\"_ _324\"> </span>integrazione per una soluzione di transaction monit<span class=\"_ _1\"></span>oring.<span class=\"_ _324\"> </span>Business Continuity Management<span class=\"_ _324\"> </span>In particolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>business continuity manag<span class=\"_ _1\"></span>ement ha<span class=\"_ _1\"></span> assicurato<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>continuit\u00e0 operativa <span class=\"_ _1\"></span>dei processi <span class=\"_ _1\"></span>critici<span class=\"_ _324\"> </span>e <span class=\"_ _29\"></span>sis<span class=\"_ _1\"></span>temici <span class=\"_ _29\"></span>mediante <span class=\"_ _3b\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risorse <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>business <span class=\"_ _3b\"></span>continuity <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>operare <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>Smart<span class=\"_ _324\"> </span>working,  fornendo <span class=\"_ _2c\"> </span>a  tutto <span class=\"_ _2c\"> </span>il  personale  individuato <span class=\"_ _2c\"> </span>dispositivi  laptop  e <span class=\"_ _2d\"> </span>smartphone.  I  nuovi <span class=\"_ _2c\"> </span>standard<span class=\"_ _324\"> </span>implementati <span class=\"_ _3b\"></span>all\u2019interno <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Business <span class=\"_ _3b\"> </span>Imp<span class=\"_ _1\"></span>act <span class=\"_ _3b\"> </span>Analysis<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>(BIA) <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>analisi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>inerente <span class=\"_ _3b\"> </span>(RIA) <span class=\"_ _3b\"> </span>han<span class=\"_ _1\"></span>no<span class=\"_ _324\"> </span>portato <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>una <span class=\"_ _3b\"> </span>metodologia <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>accurata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>dettaglio <span class=\"_ _3f\"> </span>nell\u2019analisi <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>resilienza <span class=\"_ _3b\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\">n <span class=\"_ _3b\"> </span>ottica <span class=\"_ _3f\"> </span>business<span class=\"_ _324\"> </span></span>continuity. <span class=\"_ _3\"></span>Sono <span class=\"_ _29\"></span>stati <span class=\"_ _29\"></span>inoltre <span class=\"_ _3\"></span>svolti <span class=\"_ _29\"></span>test <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>garanzia <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>correttezza <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>procedure <span class=\"_ _3\"></span>nei <span class=\"_ _29\"></span>seguenti <span class=\"_ _3\"></span>ambiti:<span class=\"_ _324\"> </span>sistemi <span class=\"_ _3b\"></span>informativi <span class=\"_ _29\"></span>interni <span class=\"_ _3b\"> </span>(inclusa <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>connettivit\u00e0), <span class=\"_ _3b\"> </span>sistemi <span class=\"_ _29\"></span>esterni <span class=\"_ _3b\"> </span>(i.e. <span class=\"_ _3b\"></span>IT <span class=\"_ _29\"></span>outsourcer <span class=\"_ _3b\"></span>Cedacri <span class=\"_ _29\"></span>S.p.A.) <span class=\"_ _3b\"> </span>dove<span class=\"_ _324\"> </span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _1\"></span>esegui<span class=\"ls49\">ti <span class=\"_ _1\"></span></span><span class=\"ff5\">sia <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>\u201cin <span class=\"_ _1\"></span>boll<span class=\"_ _1\"></span>a\u201d <span class=\"_ _1\"></span></span>(effettuato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>isolato <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>interdipendenze <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>temi<span class=\"_ _324\"> </span>e canali<span class=\"ls16\">) </span>sia il test dei can<span class=\"_ _1\"></span>ali digitali, mercati finanziari<span class=\"_ _1\"></span> e sistemi di <span class=\"_ _1\"></span><span class=\"ff5\">erogazione dell\u2019energia elettrica.<span class=\"_ _324\"> </span></span>Rischio relativo alle responsab<span class=\"_ _1\"></span>ilit\u00e0 amministrativ<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>Per il <span class=\"_ _2\"></span>presidi<span class=\"_ _1\"></span>o de<span class=\"_ _0\"></span>i rischi di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ommissione di <span class=\"_ _2\"></span>reati<span class=\"_ _1\"></span> ai <span class=\"_ _0\"></span>sensi del <span class=\"_ _0\"></span>D.Lgs. n.231/2001 \u201cDisciplina <span class=\"_ _2\"></span>della responsabilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _324\"> </span>amministrativa <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>persone <span class=\"_ _2d\"> </span>giuridiche, <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>associaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>prive <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>personalit\u00e0<span class=\"_ _324\"> </span>giuridica\u201d, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>hann<span class=\"ff2\">o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tato <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>organizzativo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prevenzione. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza<span class=\"_ _324\"> </span></span>sull\u2019efficace attuazione dei predetti modelli \u00e8 stata <span class=\"_ _1\"></span>demandata a uno specifi<span class=\"_ _1\"></span>co organismo interno.<span class=\"_ _324\"> </span>Rischi connessi al contenzioso legale in essere<span class=\"_ _324\"> </span>Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>legale <span class=\"_ _2\"></span>le singole <span class=\"_ _0\"></span>funzioni <span class=\"_ _0\"></span>aziendali, <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>rappo<span class=\"_ _1\"></span>rti <span class=\"_ _0\"></span>con la <span class=\"_ _2\"></span>clientela, <span class=\"_ _0\"></span>operano con<span class=\"_ _324\"> </span>schemi <span class=\"_ _29\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>standard <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>comunque <span class=\"_ _3b\"> </span>previamente <span class=\"_ _3b\"> </span>valutati <span class=\"_ _3b\"> </span>dalle <span class=\"_ _29\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _3b\"></span>aziendali <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>eposte. <span class=\"_ _3b\"></span>Ci\u00f2<span class=\"_ _324\"> </span>premesso  va  evidenziato  che  la<span class=\"_ _1\"></span>  maggior  parte<span class=\"_ _1\"></span>  delle  caus<span class=\"_ _1\"></span>e  passive  in  cors<span class=\"_ _1\"></span>o  a  fine  esercizio  sono<span class=\"_ _324\"> </span>ricomprese  ne<span class=\"_ _0\"></span>ll\u2019ambito  di <span class=\"_ _2c\"> </span>vertenze  riguardanti  controversie <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>e  a <span class=\"_ _2c\"> </span>contestazioni  per <span class=\"_ _2c\"> </span>usura  e <span class=\"_ _2c\"> </span>per<span class=\"_ _324\"> </span>anatocismo ed estinzione anticipa<span class=\"_ _1\"></span>ta.<span class=\"_ _324\"> </span>Nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>opria <span class=\"_ _0\"></span>operativit\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 coinvolto <span class=\"_ _2\"></span>in procedime<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>giudiziari in <span class=\"_ _2\"></span>presenza dei <span class=\"_ _2\"></span>quali,<span class=\"_ _324\"> </span>ove ritenuto opportuno da<span class=\"_ _0\"></span>lle competenti funzioni azi<span class=\"_ _0\"></span>endali, sono valutate specifiche<span class=\"_ _0\"></span> previsioni di perdita.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>bella <span class=\"_ _3\"></span>riepil<span class=\"_ _1\"></span>oga <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>conte<span class=\"_ _1\"></span>nziosi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>chiusura <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>relativi<span class=\"_ _324\"> </span>accantonamenti:<table class=\"s we96 hb13\" id=\"_c891de7c-7aad-4e55-b232-8e553fe4d7f2\"><tr><td></td><td class=\"c x842 y3d3c w6c0 h305\"><div class=\"t m0 x27 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x843 y3d3c w552 h305\"><div class=\"t m0 x2d h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Petitum </div></td><td class=\"c x844 y3d3c w749 h305\"><div class=\"t m0 x31 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Fondi stanziati </div></td></tr><tr><td class=\"c x845 y3d3d w748 h765\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Cause per revocatorie </div></td><td class=\"c x842 y3d3d w6c0 h765\"><div class=\"t m0 x47 ha y13c8 ff2 fs4 fc0 sc0 ls0 ws0\">7<span class=\"fs17\"> </span></div></td><td class=\"c x843 y3d3d w552 h765\"><div class=\"t m0 xc5 ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 8,<span class=\"ff2\">7 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x844 y3d3d w749 h765\"><div class=\"t m0 x1f ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1,<span class=\"ff2\">5 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr><tr><td class=\"c x845 y3d3e w748 h594\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Altre cause   </div></td><td class=\"c x842 y3d3e w6c0 h594\"><div class=\"t m0 xee ha y216c ff2 fs4 fc0 sc0 lsb ws0\">1.87<span class=\"ls0\">2</span><span class=\"ls0\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x843 y3d3e w552 h594\"><div class=\"t m0 x24 ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 132,7 mln<span class=\"ff2 fs17\"> </span></div></td><td class=\"c x844 y3d3e w749 h594\"><div class=\"t m0 x4c ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1<span class=\"ff2\">1,9 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr></table>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>descritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>principali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controversie, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>petitum <span class=\"_ _1\"></span>superio<span class=\"_ _1\"></span>re ad <span class=\"_ _29\"></span><span class=\"ls143\">un</span> milione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>essere<span class=\"_ _324\"> </span>alla data di riferimento:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>42<span class=\"_ _1\"></span>,0 <span class=\"_ _0\"></span>milioni. Il <span class=\"_ _2\"></span>credito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Banco, <span class=\"_ _0\"></span>ceduto ad <span class=\"_ _2\"></span>altra societ\u00e0 <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2017, \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato<span class=\"_ _324\"> </span></span></span>ammesso <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>passivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>allimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>mplessivi <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1.<span class=\"_ _1\"></span>125.000 <span class=\"_ _3\"></span>collo<span class=\"_ _1\"></span>cati, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>domand<span class=\"_ _1\"></span>a,<span class=\"_ _324\"> </span>nella  classe <span class=\"_ _2c\"> </span>dei  privilegiati  ipotecari. <span class=\"_ _2c\"> </span>In  data <span class=\"_ _2c\"> </span>28  maggio <span class=\"_ _2c\"> </span>2<span class=\"_ _1\"></span>020  era  pervenuta, <span class=\"_ _2c\"> </span>dalla  Curatela<span class=\"_ _324\"> </span>Fallimentare, <span class=\"_ _3\"></span>lettera <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>diffida <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>formulava <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>risarcimento, <span class=\"_ _3\"></span>quantificando <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span>danno <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>misura <span class=\"_ _1\"></span>ora <span class=\"_ _3\"></span>reclamata. <span class=\"_ _3\"></span>Identica <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iativa <span class=\"_ _3\"></span>era <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>assunta <span class=\"_ _3\"></span>anche <span class=\"_ _1\"></span>nei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>delle<span class=\"_ _324\"> </span>altre banche <span class=\"_ _1\"></span>gi\u00e0 affi<span class=\"_ _1\"></span>danti. <span class=\"_ _1\"></span>Nella co<span class=\"_ _1\"></span>municazione si <span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span>teneva che il<span class=\"_ _1\"></span> Banco, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>consapevole <span class=\"_ _1\"></span>dello<span class=\"_ _324\"> </span>stato <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>insolv<span class=\"_ _1\"></span>enza <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>versav<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>fallit<span class=\"_ _1\"></span>a, <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>duciario <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>essere<span class=\"_ _324\"> </span>e <span class=\"_ _2d\"> </span>deliberata  l\u2019erogazione <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>nuovo <span class=\"_ _2c\"> </span>credito <span class=\"_ _2c\"> </span>(in <span class=\"_ _2c\"> </span>parte <span class=\"_ _2d\"> </span>destinato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>ripiana<span class=\"_ _1\"></span><span class=\"ff2\">mento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>precedenti<span class=\"_ _324\"> </span></span>sospesi). <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>immediatamente <span class=\"_ _3b\"> </span>conferito <span class=\"_ _3b\"> </span>incarico <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>legale <span class=\"_ _3b\"> </span>esterno <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>dare <span class=\"_ _3b\"> </span>riscontro<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>al<span class=\"_ _324\"> </span>Curatore <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>soll<span class=\"_ _1\"></span>ecito <span class=\"_ _29\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _29\"></span>fermo <span class=\"_ _29\"></span>dinie<span class=\"_ _1\"></span>go <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _29\"></span>pretesa. <span class=\"_ _3b\"></span>Successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>diffida <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span>fallimento di cui sopra, \u00e8 p<span class=\"_ _1\"></span>ervenuto il formale<span class=\"_ _1\"></span> atto di <span class=\"_ _1\"></span>citazione notificato al Ban<span class=\"_ _1\"></span>co ed agli Istituti di<span class=\"_ _324\"> </span>Credito coinvolti, per il <span class=\"_ _0\"></span>31 gennaio 2022 avanti <span class=\"_ _0\"></span>il Tribunale di Roma. La richiesta di <span class=\"_ _0\"></span>risarcimento e la<span class=\"_ _324\"> </span>somma  sono <span class=\"_ _2c\"> </span>riconfermate  come <span class=\"_ _2c\"> </span>anche  le  motivazioni  poste <span class=\"_ _2c\"> </span>a  fondamento  de<span class=\"_ _0\"></span>lla  domanda<span class=\"_ _324\"> </span>giudiziale. <span class=\"_ _3\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>CTP <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>svolto <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>consulenza <span class=\"_ _29\"></span>tecnica <span class=\"_ _3\"></span>preliminare <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ecisa <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>deve<span class=\"_ _324\"> </span>(anche) e<span class=\"_ _0\"></span>scludersi l\u2019imputabilit\u00e0 al <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>del dan<span class=\"_ _0\"></span>no come <span class=\"_ _0\"></span>determinato dal <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corrente. A<span class=\"_ _0\"></span>ll\u2019udienza<span class=\"_ _324\"> </span>del <span class=\"_ _2\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ottobre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Curatela Fallimentare <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>insistito per <span class=\"_ _2\"></span>la CTU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span><span class=\"ff5\">\u2019ordine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esibizione; <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>Banche<span class=\"_ _324\"> </span></span>convenute, <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>Desio, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>oppos<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto strumentale <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>irrilevante alla <span class=\"_ _2\"></span>luce <span class=\"_ _0\"></span>delle<span class=\"_ _324\"> </span>evidenze <span class=\"_ _3\"></span>documentali <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>deposit<span class=\"_ _1\"></span>ate. <span class=\"_ _3\"></span>Il <span class=\"_ _29\"></span>Giudice <span class=\"_ _3\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>discussio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mezzi <span class=\"_ _3\"></span>istr<span class=\"_ _1\"></span>uttori<span class=\"_ _324\"> </span></span>ha disposto CTU chiamata per il<span class=\"_ _1\"></span> giuramento alla data del 10 febbraio 202<span class=\"_ _1\"></span>5;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _40\"> </span>40,0 <span class=\"_ _47\"> </span>milioni. <span class=\"_ _47\"> </span>La <span class=\"_ _40\"> </span>Spoleto <span class=\"_ _47\"> </span>Credito <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>S<span class=\"_ _1\"></span>ervizi <span class=\"_ _47\"> </span>Soc. <span class=\"_ _40\"> </span>Coop. <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span>SCS, <span class=\"_ _47\"> </span>ex <span class=\"_ _40\"> </span>controllante<span class=\"_ _324\"> </span></span></span>dell\u2019incorporata <span class=\"_ _2d\"> </span>Banca <span class=\"_ _2d\"> </span>Popolare <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Spoleto) <span class=\"_ _2d\"> </span>nonch\u00e9 <span class=\"_ _2d\"> </span>alcuni <span class=\"_ _2d\"> </span>soci <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>cooperativa <span class=\"_ _2d\"> </span>medesima<span class=\"_ _324\"> </span>hanno notificato al Banc<span class=\"_ _0\"></span>o e ai componenti <span class=\"_ _0\"></span>del C.d.A. dell\u2019incorporata in c<span class=\"ff2\">arica nel periodo 2014-<span class=\"_ _324\"> </span></span>2016 un <span class=\"_ _2\"></span>atto<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>citazione avanti <span class=\"_ _0\"></span>al Tribunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Milano <span class=\"ff5\">\u2013</span> S<span class=\"_ _0\"></span>ezione Spec<span class=\"_ _0\"></span>ializzata delle <span class=\"_ _0\"></span>Imprese <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>al fine<span class=\"_ _324\"> </span>di  ottenere  che <span class=\"_ _3d\"> </span>venga <span class=\"_ _3d\"> </span>accertata: <span class=\"_ _3d\"> </span>(i)  la <span class=\"_ _3d\"> </span>presunta  responsab<span class=\"_ _1\"></span>ilit\u00e0  dei <span class=\"_ _3d\"> </span>convenuti  con  ri<span class=\"_ _1\"></span>guardo<span class=\"_ _324\"> </span>all\u2019operazione di conferimento di n. <span class=\"_ _0\"></span>32 Sportelli bancari del Banco nell\u2019incorporata (conclusasi nel<span class=\"_ _324\"> </span>primo <span class=\"_ _0\"></span>semestre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2015) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>forza dell\u2019Accordo <span class=\"_ _2\"></span>di Investimento <span class=\"_ _0\"></span>concluso <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aprile 2014 <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>Banco<span class=\"_ _324\"> </span>e  i <span class=\"_ _3d\"> </span>Commissari <span class=\"_ _3d\"> </span>Straordinari <span class=\"_ _3d\"> </span>dell\u2019incorporata, <span class=\"_ _3d\"> </span>sul <span class=\"_ _3d\"> </span>presupposto <span class=\"_ _3d\"> </span>della  non <span class=\"_ _3d\"> </span>correttezza <span class=\"_ _3d\"> </span>dei  cr<span class=\"_ _3\"></span><span class=\"ff2\">iteri<span class=\"_ _324\"> </span></span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azienda <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>C.d.A.<span class=\"_ _324\"> </span>dell\u2019incorporata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>componenti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Compitato <span class=\"_ _3\"></span>Parti <span class=\"_ _3\"></span>Correlate; <span class=\"_ _3\"></span>(ii) <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>responsabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Banco<span class=\"_ _324\"> </span>con <span class=\"_ _d7\"> </span>riguardo <span class=\"_ _d2\"> </span>all\u2019asserito <span class=\"_ _d7\"> </span>inadempimento<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>dell\u2019impegno <span class=\"_ _d2\"> </span>assunto <span class=\"_ _d2\"> </span>nell\u2019Accordo <span class=\"_ _d7\"> </span>Quadro <span class=\"_ _d2\"> </span>di<span class=\"_ _324\"> </span>concedere <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>SCS <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _47\"> </span>15,0 <span class=\"_ _8d\"> </span>milioni. <span class=\"_ _47\"> </span>Oltre <span class=\"_ _47\"> </span>ai <span class=\"_ _47\"> </span>dubbi <span class=\"_ _47\"> </span>sulla<span class=\"_ _324\"> </span>legittimazione attiva<span class=\"_ _1\"></span> degli attori, s<span class=\"_ _1\"></span>i ritengono del <span class=\"_ _1\"></span>tutto <span class=\"_ _1\"></span>strumentali e <span class=\"_ _1\"></span>infondate le argomentazioni <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>soprattutto <span class=\"_ _1\"></span>priva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>supporto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span><span class=\"ff5\">obatorio <span class=\"_ _1\"></span>l\u2019abnorme <span class=\"_ _1\"></span>richiesta <span class=\"_ _1\"></span>risarcitori<span class=\"_ _1\"></span>a. <span class=\"_ _1\"></span></span>Il<span class=\"_ _1\"></span> Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Mil<span class=\"_ _1\"></span>ano,<span class=\"_ _324\"> </span>precisate le conclusioni all\u2019udienza del 28 marz<span class=\"_ _1\"></span>o 2023, ha rimesso l<span class=\"_ _1\"></span>a causa in decision<span class=\"_ _1\"></span><span class=\"ff2\">e;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3b\"></span>12,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>L\u2019attore, <span class=\"_ _29\"></span>successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>reiezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dell\u2019Accertamento <span class=\"_ _29\"></span>Tecnico<span class=\"_ _324\"> </span></span></span>Preventivo <span class=\"_ _0\"></span>instaurato ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2018, <span class=\"_ _2\"></span>ha instaurato <span class=\"_ _2\"></span>un giudizio <span class=\"_ _2\"></span>di merito <span class=\"_ _2\"></span>presso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Tribunale <span class=\"_ _2\"></span>di Monza<span class=\"_ _324\"> </span>(prima <span class=\"_ _3b\"> </span>udienza <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>28 <span class=\"_ _3b\"> </span>marzo <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>19) <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>richiedere <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>resti<span class=\"_ _1\"></span>tuzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>somme <span class=\"_ _3b\"> </span>disposte <span class=\"_ _3b\"> </span>(bonif<span class=\"_ _1\"></span>ici <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span>richieste <span class=\"_ _2c\"> </span>emissioni  assegni <span class=\"_ _2d\"> </span>cir<span class=\"_ _1\"></span>colari), <span class=\"_ _2c\"> </span>secondo <span class=\"_ _2c\"> </span>l\u2019attore,  su <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>rme <span class=\"_ _2c\"> </span>apocrife  e <span class=\"_ _2d\"> </span>conseguentemente<span class=\"_ _324\"> </span>distratte <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>totale <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>12,6 <span class=\"_ _2\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _2\"></span>Allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>incaricato<span class=\"_ _324\"> </span>per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>e<span class=\"ff5\">sa <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>dell\u2019esito <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>procedimento <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>Accertamento<span class=\"_ _324\"> </span></span>Tecnico  Preventivo,  ha  espresso  una  valutazione  di  ris<span class=\"_ _1\"></span>chio  di  soccombenza  remoto.  La  CTU<span class=\"_ _324\"> </span>grafologica <span class=\"_ _3d\"> </span>richiesta <span class=\"_ _40\"> </span>dal <span class=\"_ _3d\"> </span>Giudice <span class=\"_ _40\"> </span>ha <span class=\"_ _3d\"> </span>conclus<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _3d\"> </span>riconducibilit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>tutte <span class=\"_ _40\"> </span>le <span class=\"_ _3d\"> </span>sottos<span class=\"_ _1\"></span>crizioni<span class=\"_ _324\"> </span>all\u2019attore. <span class=\"_ _0\"></span>L\u2019udienza <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>l\u2019esame <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CTU <span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>stata fissata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>1<span class=\"_ _1\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span>febbr<span class=\"_ _1\"></span>aio <span class=\"_ _2\"></span>2021. <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>frattempo,<span class=\"_ _324\"> </span></span>\u00e8 intervenuto il <span class=\"_ _0\"></span>decesso della controparte e <span class=\"_ _0\"></span>il Giudice ha <span class=\"_ _0\"></span>dichiarato l\u2019interruzione del <span class=\"_ _0\"></span>giudizio a far<span class=\"_ _324\"> </span>data dal <span class=\"_ _2\"></span>3 giugno 2021. La <span class=\"_ _0\"></span>causa \u00e8 <span class=\"_ _0\"></span>stata riassunta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rimessa in <span class=\"_ _0\"></span>decisione. Il <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Monza con<span class=\"_ _324\"> </span>sentenza <span class=\"_ _2d\"> </span>di  primo <span class=\"_ _2d\"> </span>gra<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>rigettato <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>domande <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>contropar<span class=\"_ _1\"></span>te. <span class=\"_ _2c\"> </span>Controparte <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>promoss<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>appello <span class=\"_ _3\"></span>avverso <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>grado. <span class=\"_ _3\"></span>Alla <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _3\"></span>udienza <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Corte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Appello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Milano <span class=\"_ _3\"></span>ha<span class=\"_ _324\"> </span>fissato l\u2019udienza per la precisazione delle <span class=\"_ _1\"></span><span class=\"ff2\">conclusioni<span class=\"_ _1\"></span> il 2 aprile <span class=\"lsb\">2025</span>;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>Curatela, <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>citazione <span class=\"_ _3\"></span>notificata <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>13, <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>convenuto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span></span></span>Tribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca delle Marche e<span class=\"_ _324\"> </span>a <span class=\"_ _3\"></span>Monte <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>Paschi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Siena <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sentire <span class=\"_ _3\"></span>accertare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dichiarare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nullit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>inefficacia <span class=\"_ _3\"></span>e/o<span class=\"_ _324\"> </span>inopponibilit\u00e0 <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>curatela <span class=\"_ _3f\"> </span>attrice <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>essione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>quindi, <span class=\"_ _3b\"> </span>se<span class=\"_ _1\"></span>ntirle <span class=\"_ _3f\"> </span>condannare, <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span>solido, a <span class=\"_ _0\"></span>versare la <span class=\"_ _2\"></span>somma. La <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>appare de<span class=\"_ _0\"></span>stitui<span class=\"_ _1\"></span>ta di <span class=\"_ _2\"></span>ogni fondamento <span class=\"_ _0\"></span>come confermato<span class=\"_ _324\"> </span>anche <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>legale <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>duciar<span class=\"ff5\">io <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>affidato <span class=\"_ _29\"></span>l\u2019incarico <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>costituzione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span>. <span class=\"_ _29\"></span>La<span class=\"_ _324\"> </span></span>Banca, <span class=\"_ _3\"></span>unitamente <span class=\"_ _29\"></span>agli <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>2 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2009 <span class=\"_ _29\"></span>(circa <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>anni <span class=\"_ _29\"></span>prima<span class=\"_ _324\"> </span>della <span class=\"_ _29\"></span>dichiarazione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>fallimento <span class=\"_ _29\"></span>intervenuta <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>sentenza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>21 <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span>2013), <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>veva <span class=\"_ _3b\"></span>concesso<span class=\"_ _324\"> </span>una apertura di credito alla societ\u00e0 falli<span class=\"_ _1\"></span>ta, utilizzabile nella forma tecnica dell\u2019anticipo<span class=\"_ _1\"></span> su contratti<span class=\"_ _324\"> </span>verso <span class=\"_ _29\"></span>enti <span class=\"_ _29\"></span>pubb<span class=\"_ _1\"></span>lici <span class=\"_ _29\"></span>e/o <span class=\"_ _3b\"></span>pubblica <span class=\"_ _3\"></span>amminis<span class=\"_ _1\"></span>trazione, <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>l\u2019ammontare <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>1 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>ciascuna <span class=\"_ _8e\"> </span>banca; <span class=\"_ _8e\"> </span>nell\u2019att<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>concessio<span class=\"_ _1\"></span>ne<span class=\"ff2\"> <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _8e\"> </span>stata <span class=\"_ _10\"> </span>espressamente <span class=\"_ _8e\"> </span>convenuta <span class=\"_ _8e\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>rotativit\u00e0<span class=\"_ _324\"> </span></span>dell\u2019anticipazione <span class=\"_ _3\"></span>accordata. <span class=\"_ _3\"></span><span class=\"ff2\">Il <span class=\"_ _1\"></span>Tri<span class=\"_ _1\"></span>bunale <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Perugia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rigettare <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span></span>prime <span class=\"_ _3\"></span>due <span class=\"_ _1\"></span>domand<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>accolto <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>domanda <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>proposta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>revo<span class=\"_ _1\"></span>catoria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _324\"> </span>l\u2019effetto  ha  dichiarato  l<span class=\"_ _0\"></span>\u2019inefficacia  del <span class=\"_ _2c\"> </span>contratto  di  cessione  di <span class=\"_ _2c\"> </span>credito,  condannando  le  tre<span class=\"_ _324\"> </span>banche in solido tra loro a restituire <span class=\"_ _0\"></span>al fallimento la somma di Euro 21,9 milioni <span class=\"_ _0\"></span>oltre interessi legali e<span class=\"_ _324\"> </span>spese <span class=\"_ _1\"></span>legali. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>appell<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>pri<span class=\"_ _1\"></span>mo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene<span class=\"_ _324\"> </span>infondata  in <span class=\"_ _2c\"> </span>fatto  e <span class=\"_ _2c\"> </span>in  diritto, <span class=\"_ _2c\"> </span>la  cui <span class=\"_ _2c\"> </span>esecutivit\u00e0  \u00e8 <span class=\"_ _2c\"> </span>stata  sospesa <span class=\"_ _2c\"> </span>medio  tempore <span class=\"_ _2c\"> </span>dalla  Corte<span class=\"_ _324\"> </span>d\u2019Appello. L\u2019appello <span class=\"ff2\">\u00e8 in decisio<span class=\"_ _1\"></span>ne;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum di <span class=\"_ _2\"></span>Euro 5,5 milioni. <span class=\"_ _2\"></span>L\u2019at<span class=\"_ _1\"></span>trice, <span class=\"ff2\">ammessa <span class=\"_ _0\"></span>alla pr<span class=\"_ _0\"></span>ocedura di <span class=\"_ _2\"></span>amministr<span class=\"_ _1\"></span>azione straordinaria de<span class=\"_ _0\"></span>lle<span class=\"_ _324\"> </span></span></span></span>grandi <span class=\"_ _0\"></span>imprese <span class=\"_ _2\"></span>in crisi <span class=\"_ _2\"></span>ex \u201cLegge <span class=\"_ _2\"></span>Marzano\u201d, aveva <span class=\"_ _2\"></span>gi\u00e0 promosso <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>maggio 2022 <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>primo giudizio<span class=\"_ _324\"> </span>nei <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>chiedendo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Tribunale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Roma <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>revocatoria <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>llimentare <span class=\"_ _29\"></span>per<span class=\"_ _324\"> </span>Euro <span class=\"_ _3b\"> </span>0,7 <span class=\"_ _3f\"> </span>milio<span class=\"_ _1\"></span>ni. <span class=\"_ _3b\"> </span>Verso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>fine <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>mese <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>Commissar<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>Str<span class=\"_ _1\"></span>aordinari <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3f\"> </span>fatto<span class=\"_ _324\"> </span>notificare <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>secondo <span class=\"_ _3\"></span>atto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>citazione, <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>esta <span class=\"_ _3\"></span>volta <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>richiesta <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>una<span class=\"_ _324\"> </span>somma <span class=\"_ _40\"> </span>complessiva <span class=\"_ _40\"> </span>pari <span class=\"_ _40\"> </span><span class=\"ff5\">a <span class=\"_ _40\"> </span>Euro <span class=\"_ _40\"> </span>389,3 <span class=\"_ _40\"> </span>milioni <span class=\"_ _40\"> </span>cal<span class=\"_ _1\"></span>colata <span class=\"_ _40\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>dell\u2019aggravio <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>deficit<span class=\"_ _324\"> </span></span>patrimoniale <span class=\"_ _3\"></span>(o <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>netto <span class=\"_ _29\"></span>patrimonial<span class=\"_ _1\"></span>e) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>concretizzatosi <span class=\"_ _29\"></span>dal <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2015 <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _324\"> </span>dicembre <span class=\"_ _1\"></span>2017<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>domanda <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>condanna <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>proposta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>solidale <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _29\"></span>pool<span class=\"_ _324\"> </span>composto da <span class=\"_ _0\"></span>32 istituti <span class=\"_ _0\"></span>di cre<span class=\"_ _0\"></span>dito e <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 di <span class=\"_ _2\"></span>factori<span class=\"_ _1\"></span>ng, tra <span class=\"_ _0\"></span>cui il <span class=\"_ _2\"></span>Banco,<span class=\"_ _1\"></span> ad <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> societ\u00e0 <span class=\"_ _0\"></span>di revisione<span class=\"_ _324\"> </span>e ai componenti del consi<span class=\"_ _1\"></span>glio di gestione <span class=\"_ _1\"></span>e del consiglio<span class=\"_ _1\"></span> di sorveglianza di part<span class=\"_ _1\"></span>e attrice.  <span class=\"_ _1\"></span>Alla luce<span class=\"_ _324\"> </span>dei <span class=\"_ _3\"></span>primi <span class=\"_ _3\"></span>approfondimenti <span class=\"_ _3\"></span>effettuati, <span class=\"_ _29\"></span>stant<span class=\"ff5\">e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>all\u2019inizio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>allo<span class=\"_ _324\"> </span></span>stato <span class=\"_ _3\"></span>ritiene <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>richieste <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>infondate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>gli <span class=\"_ _29\"></span>elementi <span class=\"_ _29\"></span>informativi <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _29\"></span>nella <span class=\"_ _29\"></span>fase <span class=\"_ _29\"></span>istruttoria <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>portato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>concess<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>utuo<span class=\"_ _324\"> </span>chirografo <span class=\"_ _2c\"> </span>concesso  nel <span class=\"_ _2c\"> </span>mese  di <span class=\"_ _2c\"> </span>luglio <span class=\"_ _2c\"> </span>2016  non  e<span class=\"_ _0\"></span>rano <span class=\"_ _2c\"> </span>tali  da <span class=\"_ _2c\"> </span>palesare  elementi <span class=\"_ _2c\"> </span>di  dissesto<span class=\"_ _324\"> </span>economico-finanziario della controparte che si <span class=\"_ _0\"></span>trovava in una <span class=\"_ _0\"></span>fase di sviluppo <span class=\"_ _2\"></span>del proprio business<span class=\"_ _324\"> </span>con investimenti ne<span class=\"_ _0\"></span>l settore delle <span class=\"_ _0\"></span>concessioni (anche all\u2019e<span class=\"ff2\">stero e anche <span class=\"_ _0\"></span>mediante l'acquisizione di<span class=\"_ _324\"> </span></span>aziende <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>specifici <span class=\"_ _2d\"> </span>know <span class=\"_ _3f\"> </span>how<span class=\"_ _1\"></span>). <span class=\"_ _3f\"> </span>La <span class=\"_ _3f\"> </span>causa <span class=\"_ _3f\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>stata <span class=\"_ _3f\"> </span>interr<span class=\"_ _1\"></span>otta <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>decesso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>uno <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>legali.<span class=\"_ _324\"> </span>L\u2019attrice <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>deposit<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>ricorso <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>riassunzio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>causa<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>fissato <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>prima<span class=\"_ _324\"> </span></span>udienza i<span class=\"ls7\">l 25</span> febbraio 2025; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3\"></span>3,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>La <span class=\"_ _29\"></span>Curatela <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>Fallimento <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>citato <span class=\"_ _29\"></span>l\u2019incorporata <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>Popolare <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>Spoleto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>il T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3\"></span>di Perugia <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>Sezione sp<span class=\"_ _1\"></span>ecializ<span class=\"_ _1\"></span>zata <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>impr<span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>(prima <span class=\"_ _3\"></span>udienza<span class=\"_ _324\"> </span>fissata <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>4 <span class=\"_ _3f\"> </span>novembre <span class=\"_ _3b\"> </span>2019) <span class=\"_ _3f\"> </span>chiedendo <span class=\"_ _3f\"> </span>l\u2019accertamento <span class=\"_ _3b\"> </span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff2\">annullabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3f\"> </span>ex <span class=\"_ _3b\"> </span>art. <span class=\"_ _3f\"> </span>2377 <span class=\"_ _3b\"> </span>CC <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span></span>delibera assembleare di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _1\"></span>di Spoleto S.p.A. <span class=\"_ _1\"></span>del 7 <span class=\"_ _1\"></span>maggio 2019 <span class=\"_ _1\"></span>che ha <span class=\"_ _1\"></span>approvato <span class=\"_ _1\"></span>il<span class=\"_ _324\"> </span>Progetto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>fusione <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>incorporazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>stessa <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A. <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span>mancanza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>incongruit\u00e0 <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le azioni<span class=\"_ _324\"> </span>delle due banche <span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>condanna a ris<span class=\"_ _1\"></span>arcire il Fallimento per <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>esunto danno che ad <span class=\"_ _1\"></span>esso<span class=\"_ _324\"> </span>avrebbe cagio<span class=\"_ _1\"></span>nato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conseguenza <span class=\"_ _1\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio, <span class=\"_ _1\"></span>danno <span class=\"_ _1\"></span>quanti<span class=\"_ _1\"></span><span class=\"ff2\">ficato<span class=\"_ _324\"> </span></span>da controparte <span class=\"_ _2\"></span>in Euro 3,<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>milioni o <span class=\"_ _2\"></span>nella somma <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>o minore <span class=\"_ _2\"></span>che risulter\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>giustizia. Fe<span class=\"_ _0\"></span>rmo<span class=\"_ _324\"> </span>restando <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>2504<span class=\"_ _1\"></span><span class=\"ff2\">-</span>quater <span class=\"_ _1\"></span>CC, <span class=\"_ _3\"></span>essendo <span class=\"_ _3\"></span>ormai <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>eseguita <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019iscrizione <span class=\"_ _3\"></span>dell\u2019atto<span class=\"_ _324\"> </span>di <span class=\"_ _1\"></span>fusione, <span class=\"_ _3\"></span>non pu\u00f2 <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>nunciata <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>inva<span class=\"_ _1\"></span>lidit\u00e0 <span class=\"_ _1\"></span>dell\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fus<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>tituito <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span>giudizio, ribadendo la congruit\u00e0 <span class=\"_ _0\"></span>del rapporto di cambio <span class=\"_ _0\"></span>stabilito per l\u2019operazione. <span class=\"ff2\">La CTU disposta<span class=\"_ _324\"> </span></span>in <span class=\"_ _2\"></span>corso di <span class=\"_ _2\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>congruit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>concambio <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>fusione<span class=\"_ _324\"> </span>societaria <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>questione ha <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>pettato, <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base di <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>peraltro <span class=\"_ _1\"></span>opinabili <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>valutazioni <span class=\"_ _1\"></span>d\u2019azienda, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restituzione <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Banca al <span class=\"_ _1\"></span>Fallimento <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>mporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>Euro<span class=\"_ _324\"> </span>0,9 <span class=\"_ _3b\"></span>milioni <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>titolo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risarcimento. <span class=\"_ _29\"></span>Il <span class=\"_ _3b\"></span>Giudice <span class=\"_ _3b\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>10 <span class=\"_ _3b\"></span>novembre <span class=\"_ _29\"></span>2022 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>precisazione<span class=\"_ _324\"> </span></span>delle <span class=\"_ _3\"></span>conclusioni <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>rimesso <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span>ne. <span class=\"_ _1\"></span>Con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tato<span class=\"_ _324\"> </span>condannato al pagamento dell\u2019impo<span class=\"_ _1\"></span>rto di 939.349 euro. Il Banco ha promosso appello avverso la<span class=\"_ _324\"> </span>sentenza in qua<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>infondata <span class=\"_ _1\"></span>in fatt<span class=\"_ _1\"></span>o e in <span class=\"_ _1\"></span>diritto; <span class=\"_ _3\"></span><span class=\"ff5\">il Giudice ha <span class=\"_ _1\"></span>fissato <span class=\"_ _1\"></span>l\u2019udienza per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>precisazione<span class=\"_ _324\"> </span></span>delle conclusioni in data 5 maggio 2<span class=\"_ _1\"></span>025;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _3f\"> </span>2,6 <span class=\"_ _3f\"> </span>milioni. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>convenuto <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>giudizio <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>avanti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Tribunale <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span></span>Brescia per ottenere <span class=\"_ _0\"></span>la restituzione della somma derivante dalla perdita subita inve<span class=\"_ _0\"></span>stendo in Boost<span class=\"_ _324\"> </span>WTI Oil 3x Leverage <span class=\"_ _0\"></span>ETP e Boost Natural <span class=\"_ _0\"></span>Gas 3x Leverage <span class=\"_ _0\"></span>ET<span class=\"ff5\">P.<span class=\"_ _1\"></span> L\u2019attore \u00e8 cliente del <span class=\"_ _0\"></span>Banco dal 2011<span class=\"_ _324\"> </span></span>ed ha <span class=\"_ _1\"></span>aperto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deposito <span class=\"_ _1\"></span>amministrato <span class=\"_ _1\"></span>nell\u2019ambito<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>svolto <span class=\"_ _1\"></span>diverse <span class=\"_ _1\"></span>compravendite <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span>strumenti finanziari prima di concentrare la <span class=\"_ _0\"></span>maggior parte dei propri investimenti nei <span class=\"_ _0\"></span>due strumenti<span class=\"_ _324\"> </span>finanziari ch<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>veng<span class=\"ff5\">ono contestati. <span class=\"_ _0\"></span>L\u2019attore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>rie <span class=\"_ _2\"></span>contestaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>propr<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>profilatura,<span class=\"_ _324\"> </span></span>alla <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>ulenza <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>volta <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>negli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari, <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>presunta <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>surrettizia <span class=\"_ _3f\"> </span>da<span class=\"_ _324\"> </span>parte <span class=\"_ _1\"></span>della Ba<span class=\"_ _1\"></span>nca <span class=\"_ _1\"></span>nell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>propri <span class=\"_ _1\"></span>investimenti, <span class=\"_ _1\"></span>lamenta <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">u<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>iano<span class=\"_ _324\"> </span></span>stati consigliati dalla Banca e che la relativa scheda<span class=\"_ _1\"></span> prodotto non contenesse la spiegazio<span class=\"_ _1\"></span>ne che<span class=\"_ _324\"> </span>a <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>certa <span class=\"_ _2d\"> </span>percentuale <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>perdita <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>sarebbero <span class=\"_ _2c\"> </span>stati <span class=\"_ _2d\"> </span>ritirati <span class=\"_ _2c\"> </span>dal<span class=\"_ _324\"> </span>mercato e rimborsati al <span class=\"_ _0\"></span>valo<span class=\"_ _1\"></span>re ribassato, cosa che \u00e8<span class=\"_ _0\"></span> avvenuta in data 8 marzo 2020 ge<span class=\"_ _0\"></span>nerando la<span class=\"_ _324\"> </span>minusvalenza <span class=\"_ _3b\"></span>evidenziata <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019attore. <span class=\"_ _3b\"></span>La <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>attualistica <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _3b\"></span>correttamente <span class=\"_ _29\"></span>firmata <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>una<span class=\"_ _324\"> </span>profilatura <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cliente <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cui gli <span class=\"_ _1\"></span>inv<span class=\"_ _1\"></span>estimenti <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>risultano appropr<span class=\"_ _1\"></span>iati/adeguati. <span class=\"_ _3\"></span>La causa <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _324\"> </span>decisione <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>rimessa  in <span class=\"_ _2d\"> </span>istruttoria  per <span class=\"_ _2d\"> </span>escussione <span class=\"_ _2c\"> </span>testimoniale <span class=\"_ _2c\"> </span>e  succe<span class=\"_ _0\"></span>ssivamente  \u00e8 <span class=\"_ _2d\"> </span>stata<span class=\"_ _324\"> </span>disposta CTU il cui esame ci s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"ff5\">all\u2019udienza del 30<span class=\"_ _1\"></span> aprile 2025;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro 1,8 milio<span class=\"_ _1\"></span>ni. Tratta<span class=\"_ _0\"></span>si di <span class=\"_ _0\"></span>opposizio<span class=\"_ _0\"></span>ne ad <span class=\"_ _0\"></span>atto di<span class=\"_ _0\"></span> prece<span class=\"_ _0\"></span>tto di c<span class=\"_ _0\"></span>omple<span class=\"_ _0\"></span>ssivi Euro<span class=\"_ _0\"></span> 28,1 m<span class=\"_ _0\"></span>ilioni<span class=\"_ _324\"> </span></span></span>per un <span class=\"_ _1\"></span>finanziamen<span class=\"_ _2\"></span>to <span class=\"_ _1\"></span>bancario in pool <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui il <span class=\"_ _1\"></span>Banco \u00e8 <span class=\"_ _1\"></span>esposto per <span class=\"_ _1\"></span>Euro 1,8 milioni. Il <span class=\"_ _1\"></span>Giudice,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>provvedi<span class=\"_ _0\"></span>mento <span class=\"_ _c\"></span>notificato <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _c\"></span><span class=\"ff5\">2024 <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>riten<span class=\"_ _0\"></span>uto <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>edere<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ospensi<span class=\"_ _0\"></span>one <span class=\"_ _c\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">inaudita<span class=\"_ _324\"> </span></span></span>altera <span class=\"_ _29\"> </span>parte\u201d <span class=\"_ _3b\"> </span><span class=\"ff5\">ed <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>fissato <span class=\"_ _29\"></span>l\u2019udienza <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>trattazione <span class=\"_ _3b\"></span>in <span class=\"_ _3b\"></span>cont<span class=\"_ _0\"></span>raddito<span class=\"_ _0\"></span>rio <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>16 <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _29\"></span>2025<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>poi<span class=\"_ _324\"> </span></span></span>rinviat<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>23 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2025; <span class=\"_ _2\"></span>i<span class=\"ls144\">n <span class=\"_ _2\"></span><span class=\"ff5 ls0\">tale <span class=\"_ _2\"></span>udienza, <span class=\"_ _2\"></span>dop<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contradditto<span class=\"_ _0\"></span>rio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>all\u2019e<span class=\"_ _0\"></span>secuti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _324\"> </span></span></span>e <span class=\"_ _3\"></span>validit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>titolo<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Giudice <span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>rise<span class=\"_ _0\"></span>rvato.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Successivamen<span class=\"_ _0\"></span>te, <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>provvedim<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>5<span class=\"_ _324\"> </span>febbraio<span class=\"_ _0\"></span> 2025 i<span class=\"_ _0\"></span>l Giudice<span class=\"_ _0\"></span> ha r<span class=\"_ _0\"></span>inviato l<span class=\"_ _0\"></span>\u2019udien<span class=\"_ _0\"></span>za di p<span class=\"_ _0\"></span>rima <span class=\"_ _0\"></span>compari<span class=\"_ _0\"></span>zione al<span class=\"_ _0\"></span> 15 magg<span class=\"_ _0\"></span>io<span class=\"ff2\"> 2025;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>1,6 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _1\"></span>attrice <span class=\"_ _1\"></span>contesta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>corrente <span class=\"_ _3\"></span>chiuso in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span>2017 per <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a sofferenza con <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>negativ<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>Euro 310.21<span class=\"_ _1\"></span>7. La <span class=\"_ _1\"></span>controparte<span class=\"_ _324\"> </span>cita in <span class=\"_ _2\"></span>giudizio<span class=\"_ _1\"></span> il <span class=\"_ _2\"></span>Banco sulla <span class=\"_ _0\"></span>scorta di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>perizia eco<span class=\"_ _0\"></span>nometrica red<span class=\"_ _0\"></span>atta al <span class=\"_ _0\"></span>solo f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>di far verificare,<span class=\"_ _324\"> </span>dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>competente, <span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>contrattualiz<span class=\"_ _1\"></span>zati, <span class=\"_ _3\"></span>presuntivamente <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>legittimi<span class=\"_ _324\"> </span>o <span class=\"_ _3\"></span>comunque <span class=\"_ _29\"></span>illegali, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>soglia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>usura. <span class=\"_ _29\"></span>Sempre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dir<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>controparte, <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>oprio <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>forza <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>segnalazione <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>sofferenze <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>pra, <span class=\"_ _3\"></span>l\u2019attrice <span class=\"_ _3\"></span>avrebbe <span class=\"_ _29\"></span>visto<span class=\"_ _324\"> </span>progressivamente <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>proprio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>credito, <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>parte <span class=\"_ _3f\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3f\"> </span>istituti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>credito, <span class=\"_ _3b\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>parte <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span>fornitori. <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3f\"> </span>difficol<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>economico <span class=\"_ _3f\"> </span>finanziaria, <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>base <span class=\"_ _3b\"> </span>a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _3f\"> </span>argomentato <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>contro<span class=\"_ _1\"></span>parte,<span class=\"_ _324\"> </span>avrebbe <span class=\"_ _3\"></span>pertanto <span class=\"_ _29\"></span>causato <span class=\"_ _3\"></span>un <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>danno <span class=\"_ _3\"></span>patrimoniale, <span class=\"_ _29\"></span>complessivamente <span class=\"_ _29\"></span>quantificato <span class=\"_ _3\"></span>da<span class=\"_ _324\"> </span>controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1,4<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mln, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>presunto <span class=\"_ _3\"></span>danno <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>patrimonial<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quantificato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>85<span class=\"_ _324\"> </span>mila <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ogni <span class=\"_ _3b\"> </span>anno <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>segnalazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3b\"></span>da <span class=\"_ _3b\"> </span>liquidarsi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>via <span class=\"_ _3b\"> </span>equitativa<span class=\"_ _1\"></span>. <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>scioglimento <span class=\"_ _3b\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>riserva ass<span class=\"_ _1\"></span>unta all'udienza del <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>gennaio 2022<span class=\"_ _1\"></span>, il <span class=\"_ _1\"></span>Giudice ha solo <span class=\"_ _1\"></span>parzialmente <span class=\"_ _1\"></span>ammesso <span class=\"_ _1\"></span>le pr<span class=\"_ _3\"></span>ove<span class=\"_ _324\"> </span>articolate, <span class=\"_ _3f\"> </span>rinviando <span class=\"_ _3f\"> </span>all\u2019udienza <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>4 <span class=\"_ _3f\"> </span>luglio <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3b\"> </span>ove <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco, <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>dispo<span class=\"_ _1\"></span>sto <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Gi<span class=\"_ _1\"></span>udice, <span class=\"_ _3b\"> </span>ha<span class=\"_ _324\"> </span>prodotto <span class=\"_ _47\"> </span>l\u2019originale <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>contratto <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>conto <span class=\"_ _40\"> </span>corrente <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>documentazione <span class=\"_ _47\"> </span>relativa, <span class=\"_ _40\"> </span>mentre<span class=\"_ _324\"> </span>controparte <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>insisti<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>richiesta <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>CTU. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Banco, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span><span class=\"ff5\">er <span class=\"_ _2\"></span>eccepito <span class=\"_ _2\"></span>l\u2019info<span class=\"_ _1\"></span>ndatezza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto<span class=\"_ _324\"> </span></span>ex adverso dedotto, ha chiesto il rinvio per <span class=\"_ _0\"></span>la precisazione delle conclusioni. Il Giudice ha disposto<span class=\"_ _324\"> </span>CTU <span class=\"_ _1\"></span>grafologica <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>verific<span class=\"_ _1\"></span>are al<span class=\"_ _1\"></span>l\u2019udienza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>disponendo <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cus<span class=\"_ _1\"></span>todia <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cassaforte<span class=\"_ _324\"> </span>dell\u2019originale pr<span class=\"ff2\">odotto i<span class=\"_ _1\"></span>n atti;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro <span class=\"_ _0\"></span>1,6 milioni. Parte attrice ha <span class=\"_ _0\"></span>convenuto in giudizio Banco <span class=\"_ _0\"></span>Desio avanti al Tribunale <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span>Teramo <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>ottenere <span class=\"_ _2d\"> </span>la  r<span class=\"_ _0\"></span>estituzione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Euro <span class=\"_ _2c\"> </span>1,6 <span class=\"_ _2c\"> </span>milioni <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>ritenute <span class=\"_ _2c\"> </span>nulle <span class=\"_ _2d\"> </span>e<span class=\"_ _324\"> </span>illegittime <span class=\"_ _3f\"> </span>aventi <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>gestioni <span class=\"_ _3f\"> </span>patri<span class=\"_ _1\"></span>moniali <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>atto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>pegno <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>una<span class=\"_ _324\"> </span>societ\u00e0. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>contesta <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>aver <span class=\"_ _3f\"> </span>mai <span class=\"_ _3f\"> </span>disposto <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>vendita <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il<span class=\"_ _324\"> </span>complessivo <span class=\"_ _3b\"> </span>importo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"></span>milione <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>gestione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"> </span>(vendita <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"></span>sarebbe<span class=\"_ _324\"> </span>stata <span class=\"_ _3\"></span>disposta <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>soggetto <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>facoltizzat<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>legale <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>presentante <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>garantita) <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _324\"> </span>importo <span class=\"_ _2d\"> </span>sarebbe <span class=\"_ _2d\"> </span>servito <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019apertura <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>due <span class=\"_ _2d\"> </span>nuove <span class=\"_ _2d\"> </span>gestioni <span class=\"_ _2d\"> </span>patrimoniali <span class=\"_ _2d\"> </span>poste <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>affidamenti <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>societ\u00e0 <span class=\"_ _8e\"> </span>che <span class=\"_ _8e\"> </span>controparte <span class=\"_ _8e\"> </span>afferma <span class=\"_ _8e\"> </span>non <span class=\"_ _8d\"> </span>aver <span class=\"_ _8e\"> </span>mai <span class=\"_ _8e\"> </span>costituito <span class=\"_ _8e\"> </span>ed <span class=\"_ _8e\"> </span>essere <span class=\"_ _8d\"> </span>di<span class=\"_ _324\"> </span>conseguenza <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tretta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>bonificare <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>460.000 <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ripianare <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>affidam<span class=\"_ _1\"></span>enti<span class=\"_ _324\"> </span>della societ\u00e0. La prima udienza \u00e8 fiss<span class=\"_ _1\"></span>ata il 3<span class=\"_ _1\"></span> marzo 2025;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>1,5 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>Parte <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>convenuto <span class=\"_ _3\"></span>in giudiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nostro <span class=\"_ _3\"></span>Istituto avanti <span class=\"_ _3\"></span>il Tribunale<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _29\"></span>Spoleto <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ottenere <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>restituzione <span class=\"_ _29\"></span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _29\"></span>1,<span class=\"_ _1\"></span>5 <span class=\"_ _3b\"></span>milioni <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>ritien<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>illegittimamente<span class=\"_ _324\"> </span>percepiti dal Banco princi<span class=\"_ _1\"></span>palmente per: anatocism<span class=\"_ _1\"></span>o, interessi ultralegali, com<span class=\"_ _1\"></span>missione di massimo<span class=\"_ _324\"> </span>scoperto, <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>istruttoria <span class=\"_ _d7\"> </span>veloce <span class=\"_ _d3\"> </span>(civ), <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>messa <span class=\"_ _d7\"> </span>a <span class=\"_ _d3\"> </span>disposiz<span class=\"_ _1\"></span>ione <span class=\"_ _d7\"> </span>fondi,<span class=\"_ _324\"> </span>commissioni <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>spese <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>pattuite <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>riferimento <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>due <span class=\"_ _40\"> </span>conti <span class=\"_ _3d\"> </span>correnti <span class=\"_ _47\"> </span>ordinari <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>relativ<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span>affidamenti. La prima udie<span class=\"_ _1\"></span>nza \u00e8 fissata il <span class=\"_ _1\"></span>15 aprile 202<span class=\"lsb\">5.<span class=\"_ _324\"> </span></span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span>Il <span class=\"_ _3b\"> </span>numero <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>eventi <span class=\"_ _29\"></span>pregiudizievo<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31 <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>ammonta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>4.778 <span class=\"_ _3b\"> </span>eventi. <span class=\"_ _3b\"> </span>Il<span class=\"_ _324\"> </span>risultato del processo di raccolta degli eventi <span class=\"_ _1\"></span>pregiudizievoli \u00e8 ri<span class=\"_ _1\"></span>assunto nella tabella di seguito riportata:<table class=\"s we97 hb14\" id=\"_c5fcc039-d100-4df8-8906-40a5cad85d0b\"><tr><td></td><td></td><td class=\"c x846 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x847 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x848 y3d40 we98 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls13a ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d41 w74a h691\"><div class=\"t m0 x11c h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Tipo Evento </div></td><td class=\"c x257 y3d41 w371 h691\"><div class=\"t m0 x67 h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">% Eventi </div></td><td class=\"c x849 y3d42 we99 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">lorda sul<span class=\"_ _324\"> </span></div></td><td class=\"c x84a y3d42 we9a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netta sul<span class=\"_ _324\"> </span></div></td><td class=\"c x3e6 y3d43 wca4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Recuperi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x84b y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td class=\"c x84c y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3d46 we9b hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE INTERN<span class=\"_ _0\"></span>A Perdite dovu<span class=\"_ _0\"></span>te ad atti d<span class=\"_ _0\"></span>i frode, appr<span class=\"_ _0\"></span>opriazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,02% </div></td><td class=\"c x422 y3d47 w31f h767\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x84d y3d47 w190 h767\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x7d6 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d48 we9c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>), che coinvolg<span class=\"_ _0\"></span>ono almeno<span class=\"_ _0\"></span> un membro <span class=\"_ _0\"></span>interno della<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d49 we9d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4a we9e hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE ESTER<span class=\"_ _0\"></span>NA Perdite dov<span class=\"_ _0\"></span>ute ad atti d<span class=\"_ _0\"></span>i frode, appropr<span class=\"_ _0\"></span>iazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4b w371 h5eb\"><div class=\"t m0 x26 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,75% </div></td><td class=\"c x422 y3d4b w31f h5eb\"><div class=\"t m0 x27 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">1,44% </div></td><td class=\"c x84d y3d4b w190 h5eb\"><div class=\"t m0 x4d h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,85% </div></td><td class=\"c x7d6 y3d4b w371 h5eb\"><div class=\"t m0 x42 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">41,53% </div></td></tr><tr><td class=\"c x273 y3d4c we9f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>) perpetuat<span class=\"_ _0\"></span>i da parte d<span class=\"_ _0\"></span>i terzi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4d wea0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CONTRATTO <span class=\"_ _0\"></span>DI LAVORO E SI<span class=\"_ _0\"></span>CUREZZA SUL POS<span class=\"_ _0\"></span>TO DI LAVORO<span class=\"_ _0\"></span> Perdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4e wea1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dovute ad az<span class=\"_ _0\"></span>ioni in contrast<span class=\"_ _0\"></span>o con le leggi<span class=\"_ _0\"></span> e i contratti<span class=\"_ _0\"></span> di lavoro, san<span class=\"_ _0\"></span>itarie e<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,08% </div></td><td class=\"c x422 y3d4f w31f h768\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,33% </div></td><td class=\"c x84d y3d4f w190 h768\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,34% </div></td><td class=\"c x7d6 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d50 wea2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">sicurezza sul p<span class=\"_ _0\"></span>osto di lavoro,<span class=\"_ _0\"></span> e al risarcime<span class=\"_ _0\"></span>nto per infort<span class=\"_ _0\"></span>unio o per<span class=\"_ _0\"></span> episodi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d51 wea3 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d52 wea4 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">ATTIVITA\u2019 RELAZIO<span class=\"_ _2\"></span>N<span class=\"_ _1\"></span>ALE CON<span class=\"_ _0\"></span>NESSA A CLIEN<span class=\"_ _0\"></span>TI, PRODOTTI E<span class=\"_ _0\"></span> CANALI P<span class=\"_ _0\"></span>erdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d53 wea5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">per incapacit\u00e0<span class=\"_ _0\"></span> (non intenz<span class=\"_ _0\"></span>ionale o per neg<span class=\"_ _0\"></span>ligenza) di r<span class=\"_ _0\"></span>ealizzare impegn<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d54 w371 h769\"><div class=\"t m0 x42 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">70,24% </div></td><td class=\"c x422 y3d54 w31f h769\"><div class=\"t m0 x4d h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,16% </div></td><td class=\"c x84d y3d54 w190 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,89% </div></td><td class=\"c x7d6 y3d54 w371 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d55 wea6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">professionali pr<span class=\"_ _0\"></span>esi con la client<span class=\"_ _0\"></span>ela (compr<span class=\"_ _0\"></span>esi i requisiti f<span class=\"_ _0\"></span>iduciari e di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d56 wea7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">adeguata infor<span class=\"_ _0\"></span>mazione sug<span class=\"_ _0\"></span>li investimenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d57 wea8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DANNI AGLI <span class=\"_ _0\"></span>ASSET Rientrano<span class=\"_ _0\"></span> in questa c<span class=\"_ _0\"></span>ategoria gli<span class=\"_ _0\"></span> eventi di origi<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d58 wea9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">naturale o ric<span class=\"_ _0\"></span>onducibili ad<span class=\"_ _0\"></span> azioni compiut<span class=\"_ _0\"></span>e da sogge<span class=\"_ _0\"></span>tti esterni <span class=\"_ _0\"></span>che<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d59 w371 h627\"><div class=\"t m0 x26 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,17% </div></td><td class=\"c x422 y3d59 w31f h627\"><div class=\"t m0 x27 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,13% </div></td><td class=\"c x84d y3d59 w190 h627\"><div class=\"t m0 x4d h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,11% </div></td><td class=\"c x7d6 y3d59 w371 h627\"><div class=\"t m0 x42 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">18,61% </div></td></tr><tr><td class=\"c x273 y3d5a weaa ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">provocano d<span class=\"_ _0\"></span>anni ai beni mat<span class=\"_ _0\"></span>eriali della <span class=\"_ _0\"></span>banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5b weab ha54\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">INTERRUZIO<span class=\"_ _0\"></span>NE ATTIVITA\u2019 E<span class=\"_ _0\"></span> DISFUNZIONI<span class=\"_ _0\"></span> DEI SISTEMI P<span class=\"_ _0\"></span>erdite deriv<span class=\"_ _0\"></span>anti dal<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x422 y3d5c w31f h5cb\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x84d y3d5c w190 h5cb\"><div class=\"t m0 x4d h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x7d6 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d5d weac ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">blocco di sist<span class=\"_ _0\"></span>emi informatici<span class=\"_ _0\"></span> o di collegam<span class=\"_ _0\"></span>enti di linea<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5e wead ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">ESECUZIONE D<span class=\"_ _0\"></span>ELLE DISPOSIZIO<span class=\"_ _0\"></span>NI, EROGAZIO<span class=\"_ _0\"></span>NE DEI PROD<span class=\"_ _0\"></span>OTTI E GESTIONE<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5f w371 h5c2\"><div class=\"t m0 x42 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">28,74% </div></td><td class=\"c x422 y3d5f w31f h5c2\"><div class=\"t m0 x4d h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,93% </div></td><td class=\"c x84d y3d5f w190 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,80% </div></td><td class=\"c x7d6 y3d5f w371 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">1,67% </div></td></tr><tr><td class=\"c x273 y3d60 weae ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DEI PROCESSI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d61 w74a h76a\"><div class=\"t m0 xdd h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">TOTALE Gruppo <span class=\"_ _0\"></span>Banco Desio e <span class=\"_ _0\"></span>della Brianza </div></td><td class=\"c x257 y3d61 w370 h76a\"><div class=\"t m0 x67 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x422 y3d61 w417 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x84d y3d61 w404 h76a\"><div class=\"t m0 x26 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,0% </div></td><td class=\"c x7d6 y3d61 w370 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">0,87% </div></td></tr></table>Il <span class=\"_ _2d\"> </span>valore <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>operativa <span class=\"_ _2c\"> </span>lorda <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>pari <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>21.783 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>su <span class=\"_ _2d\"> </span>cui, <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>corso <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>riferimento, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati effettuati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accantonamenti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3.311 <span class=\"_ _1\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>manifestati <span class=\"_ _1\"></span>recuperi<span class=\"_ _324\"> </span>per <span class=\"_ _29\"></span><span class=\"lsb\">190 <span class=\"_ _3b\"> </span></span>migliaia <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro; <span class=\"_ _29\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"> </span>operativa <span class=\"_ _3b\"></span>netta <span class=\"_ _29\"></span>ammonta <span class=\"_ _29\"></span>a <span class=\"_ _3f\"> </span>21.593 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-778": {
   "value": "Sezione <span class=\"_ _d5\"> </span>10   -<span class=\"ls84\">   </span>Fondi per ri<span class=\"_ _1\"></span>schi ed<span class=\"_ _1\"></span> oneri   -   v<span class=\"_ _1\"></span>oce 100<span class=\"_ _324\"> </span>10.1 Fondi per<span class=\"_ _0\"></span> rischi e oneri: co<span class=\"_ _0\"></span>mposizione<table class=\"s wc12 haaf\" id=\"_deceee5a-4bb5-418b-9095-b7717f238b2a\"><tr><td class=\"c x27f y362d w45d h5cd\"><div class=\"t m0 x67 h650 y213b ff3 fse fc0 sc0 ls0 ws0\">Voci/Compon<span class=\"_ _0\"></span>enti<span class=\"ff7\"> </span></div></td><td class=\"c x486 y362d w461 h5cd\"><div class=\"t m0 xbe h650 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7\"> </span></div></td><td class=\"c x487 y362d w462 h5cd\"><div class=\"t m0 xbe h650 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y362e wc13 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Fondi per risc<span class=\"_ _0\"></span>hio di credito r<span class=\"_ _0\"></span>elativo a i<span class=\"_ _0\"></span>mpegni e gar<span class=\"_ _0\"></span>anzie<span class=\"_ _324\"> </span></div></td><td class=\"c x486 y362f w461 h5dc\"><div class=\"t m0 x83 h650 y2167 ff2 fse fc0 sc0 ls0 ws0\">3.531<span class=\"ff7\"> </span></div></td><td class=\"c x487 y362f w462 h5dc\"><div class=\"t m0 x83 h650 y2167 ff2 fse fc0 sc0 ls0 ws0\">4.096<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x273 y3631 wc14 ha53\"><div class=\"t m0 x23f h650 y3630 ff2 fse fc0 sc0 ls0 ws0\">finanziarie rilasc<span class=\"_ _0\"></span>iate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3632 w460 h2c5\"><div class=\"t m0 x67 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">2. Fondi su altri<span class=\"_ _0\"></span> impegni e al<span class=\"_ _0\"></span>tre garanzie ri<span class=\"_ _0\"></span>lasciate<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3632 w461 h2c5\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3632 w462 h2c5\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3633 w460 h140\"><div class=\"t m0 x67 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">3. Fondi di qui<span class=\"_ _0\"></span>escenza azienda<span class=\"_ _0\"></span>li<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3633 w461 h140\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3633 w462 h140\"><div class=\"t m0 x118 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3634 w460 h140\"><div class=\"t m0 x67 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">4. Altri fondi per<span class=\"_ _0\"></span> rischi ed on<span class=\"_ _0\"></span>eri<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3634 w461 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3634 w462 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3635 w460 h140\"><div class=\"t m0 x3a h650 y216c ff2 fse fc0 sc0 ls0 ws0\">4.1 controvers<span class=\"_ _0\"></span>ie legali e fisca<span class=\"_ _0\"></span>li<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3635 w461 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">12.469<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3635 w462 h140\"><div class=\"t m0 x1f9 h650 y216c ff2 fse fc0 sc0 ls0 ws0\">12.885<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3636 w460 h2c4\"><div class=\"t m0 x3a h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">4.2 oneri per i<span class=\"_ _0\"></span>l personale<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3636 w461 h2c4\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">32.387<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3636 w462 h2c4\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">23.101<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3637 w460 h140\"><div class=\"t m0 x3a h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">4.3 altri<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3637 w461 h140\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">34.902<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3637 w462 h140\"><div class=\"t m0 x1f9 h650 y13c8 ff2 fse fc0 sc0 ls0 ws0\">23.270<span class=\"ff7\"> </span></div></td></tr><tr><td class=\"c x27f y3638 w460 h5ce\"><div class=\"t m0 x3a h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7\"> </span></div></td><td class=\"c x486 y3638 w461 h5ce\"><div class=\"t m0 x1f9 h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">83.289<span class=\"ff7\"> </span></div></td><td class=\"c x487 y3638 w462 h5ce\"><div class=\"t m0 x1f9 h650 ye29 ff3 fse fc0 sc0 ls0 ws0\">63.352<span class=\"ff7\"> </span></div></td></tr></table>Nella <span class=\"_ _2d\"> </span>voce <span class=\"_ _2c\"> </span>\u201c1.  F<span class=\"_ _0\"></span>ondi <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di  credito <span class=\"_ _2d\"> </span>relativo <span class=\"_ _2d\"> </span>a  impeg<span class=\"_ _0\"></span>ni <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>garanz<span class=\"_ _1\"></span>ie <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2c\"> </span>rilasciate\u201d <span class=\"_ _2c\"> </span>trova<span class=\"_ _324\"> </span>accoglimento <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>fondo <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>applicand<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>modelli <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>calcolo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>attesa <span class=\"_ _29\"></span>definiti <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span>sede di prima applicazione del principio contabile \u201cIFRS9 Strum<span class=\"_ _1\"></span>enti finanziari\u201d.<span class=\"_ _324\"> </span>La  sottovoce  \u201c4.<span class=\"_ _1\"></span>1  controversie  legali\u201d  comprende<span class=\"_ _1\"></span>  gli  accantonamenti  cos<span class=\"_ _1\"></span>tituiti <span class=\"_ _3d\"> </span>per  fronteggiare  le<span class=\"_ _324\"> </span>previsioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>cause <span class=\"_ _3\"></span>passive, <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>12.9<span class=\"_ _1\"></span>17 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>front<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cause <span class=\"_ _3\"></span>legali <span class=\"_ _3\"></span>(ex <span class=\"_ _1\"></span>11.4<span class=\"_ _1\"></span>21<span class=\"_ _324\"> </span>migliaia di euro) e 1.474 migliaia di euro a <span class=\"_ _1\"></span>fro<span class=\"_ _1\"></span>nte di revocatorie fallimentari (ex 1.465 miglia<span class=\"_ _1\"></span>ia di euro).<span class=\"_ _324\"> </span>La voce \u201c4.2 oneri per il personale\u201d comprende principa<span class=\"_ _1\"></span>lmente le passivit\u00e0: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per il sistema premiante per 14<span class=\"_ _1\"></span>.820 migliaia di euro (ex 11.84<span class=\"_ _1\"></span>5 migliaia di euro),<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">premi <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>welfare <span class=\"_ _2\"></span>1<span class=\"_ _1\"></span>3.336 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>(ex <span class=\"_ _2\"></span>7.63<span class=\"_ _1\"></span>2 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro) <span class=\"_ _2\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>comprende <span class=\"ff5\">l\u2019onere<span class=\"_ _324\"> </span></span></span></span>di <span class=\"_ _2\"></span>9,5 <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _2\"></span>relativo <span class=\"_ _2\"></span>all\u2019iniziati<span class=\"_ _1\"></span>va <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>razionalizzazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mod<span class=\"_ _1\"></span>ello <span class=\"_ _2\"></span>distributivo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>organizzativo<span class=\"_ _324\"> </span>prevista dal piano industriale;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">premi anzianit\u00e0 e ferie aggiuntive per 4.12<span class=\"_ _1\"></span>6 migliaia di euro<span class=\"_ _1\"></span> (ex 3.364 migliaia di euro).<span class=\"_ _324\"> </span></span></span>La voce \u201c4.3 altri\u201d comprende<span class=\"ff2\"> principalm<span class=\"_ _1\"></span>ente:<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">fondi atti a fronteggiare oneri per altri ri<span class=\"_ _1\"></span>schi operativi<span class=\"_ _1\"></span>, tra cui:<span class=\"_ _324\"> </span></span></span>a)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">7.13<span class=\"_ _1\"></span>1  migliaia  di  euro <span class=\"_ _3d\"> </span>relativi  allo  stanziamento  effettuato  per  ri<span class=\"_ _1\"></span>schi  operativi  legati  alla<span class=\"_ _324\"> </span></span></span>situazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>particolare <span class=\"_ _3f\"> </span>incertezza <span class=\"_ _3f\"> </span>giuri<span class=\"_ _1\"></span>dica <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>emersa <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>sentenza <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span>Corte <span class=\"_ _1\"></span>Costituz<span class=\"_ _1\"></span>ionale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>dichiarato l\u2019<span class=\"_ _1\"></span>incostituzionalit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>parte dell\u2019art. <span class=\"_ _3\"></span>11<span class=\"ff2\">-octies, <span class=\"_ _1\"></span>comma<span class=\"_ _324\"> </span></span>2, del Decreto Sostegni bis<span class=\"_ _1\"></span> (ex 4.829 migliaia di euro);<span class=\"_ _324\"> </span>b)<span class=\"ff8 ls0\"> <span class=\"_ _a7\"> </span><span class=\"ff2\">4.86<span class=\"_ _1\"></span>3 <span class=\"_ _29\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _29\"></span>allo <span class=\"_ _29\"></span>stanziamento <span class=\"_ _29\"></span>sui <span class=\"_ _29\"></span>futuri <span class=\"_ _29\"></span>storni <span class=\"_ _29\"></span>provvigionali <span class=\"_ _29\"></span>(c.d. <span class=\"_ _29\"></span>\"refund <span class=\"_ _29\"></span>liability\" <span class=\"_ _29\"></span>su<span class=\"_ _324\"> </span></span></span>commissioni <span class=\"_ _8d\"> </span>riconosciut<span class=\"_ _1\"></span>e <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>il <span class=\"_ _8d\"> </span>collocamento <span class=\"_ _8e\"> </span>alla <span class=\"_ _8d\"> </span>clientela <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>polizze <span class=\"_ _8d\"> </span>assicur<span class=\"_ _1\"></span>ative) <span class=\"_ _8d\"> </span>da<span class=\"_ _324\"> </span>riconoscere <span class=\"_ _2d\"> </span>alle <span class=\"_ _2d\"> </span>compagnie <span class=\"_ _2d\"> </span>assicurativ<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>caso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>estinzione <span class=\"_ _2d\"> </span>anticipata <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>contratto<span class=\"_ _3\"></span>(ex<span class=\"_ _324\"> </span>5.126 migliaia di euro);<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">fondi  accantonati <span class=\"_ _2c\"> </span>a  fronte <span class=\"_ _2c\"> </span>di  incentivi <span class=\"_ _2c\"> </span>previsti  contrattualmente  per <span class=\"_ _2c\"> </span>i  promotori  finanziari  al<span class=\"_ _324\"> </span></span></span>maturare di determinate condizio<span class=\"_ _1\"></span>ni per 12.653<span class=\"_ _1\"></span> migliaia di euro (ex 9.760 migliaia di euro).<span class=\"_ _324\"> </span>10.2 Fondi per<span class=\"_ _0\"></span> rischi e oneri: <span class=\"_ _0\"></span>variazioni annue<table class=\"s wc15 hab0\" id=\"_75b87538-a6c4-428e-9011-2417e2cba166\"><tr><td></td><td class=\"c x540 y3639 wc16 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fondi su altri<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x541 y363a wc17 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">impegni e altre<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x542 y363a wc18 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altri fondi per<span class=\"_ _324\"> </span></div></td><td class=\"c x403 y363b w500 h652\"><div class=\"t m0 x35 h2f y239c ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x543 y363c wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">garanzie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x544 y363d wc1a ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">rischi ed oneri<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x545 y363e wb60 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y363f w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Esistenze ini<span class=\"_ _0\"></span>ziali <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y363f w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y363f wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y363f w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">59.256<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3640 w4ff h5b3\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3640 w396 h5b3\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3640 wf1 h5b3\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">65.306<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3640 w500 h5b3\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">65.306<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3641 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.1 Accanton<span class=\"_ _0\"></span>amento dell'es<span class=\"_ _0\"></span>ercizio <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3641 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3641 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.418<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3641 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">55.418<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3642 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.2 Variazioni<span class=\"_ _0\"></span> dovute al pass<span class=\"_ _0\"></span>are del t<span class=\"_ _0\"></span>empo <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3642 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3642 wf1 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">212<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x403 y3642 w500 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">212<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3643 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 Variazioni<span class=\"_ _0\"></span> dovute a modif<span class=\"_ _0\"></span>iche del tasso<span class=\"_ _0\"></span> di sconto <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3643 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3643 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3643 w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3644 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 Altre varia<span class=\"_ _0\"></span>zioni  <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3644 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3644 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.676<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3644 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.676<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3645 w4ff h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3645 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3645 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.287<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3645 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.287<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3646 w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3646 w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3646 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">44.804<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3646 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">44.804<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3647 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.1 Utilizzo n<span class=\"_ _0\"></span>ell'esercizio <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3647 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3647 wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">43.722<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3647 w500 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">43.722<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3648 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 Variazioni d<span class=\"_ _0\"></span>ovute a modif<span class=\"_ _0\"></span>iche del tasso<span class=\"_ _0\"></span> di sconto <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3648 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3648 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3648 w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3649 w4ff h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 Altre varia<span class=\"_ _0\"></span>zioni <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y3649 w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y3649 wf1 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.082<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y3649 w500 h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.082<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y364a w4ff h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui operaz<span class=\"_ _0\"></span>ioni di aggrega<span class=\"_ _0\"></span>zione aziendale<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y364a w396 h550\"><div class=\"t m0 x114 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y364a wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y364a w500 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y364b w4ff h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">D. Rimanenze finali<span class=\"_ _0\"></span> <span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x3cb y364b w396 h550\"><div class=\"t m0 xd7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x546 y364b wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x403 y364b w500 h550\"><div class=\"t m0 x75 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">79.758<span class=\"ff7 fsb\"> </span></div></td></tr></table>10.3 Fondi per<span class=\"_ _0\"></span> rischio di credit<span class=\"_ _0\"></span>o relativo a impegni<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>e garanzie fi<span class=\"_ _0\"></span>nanziarie rilasciat<span class=\"_ _0\"></span>e<table class=\"s wc1b hab1\" id=\"_df089f71-a789-4352-93c2-23a7db0b4120\"><tr><td></td><td class=\"c x547 y364c w506 h656\"><div class=\"t m0 x24 h2f y216e ff3 fse fc0 sc0 ls0 ws0\">Fondi per rischio di<span class=\"_ _0\"></span> credito relat<span class=\"_ _2\"></span>iv<span class=\"_ _1\"></span>o a impegni<span class=\"_ _0\"></span> e garanzie finan<span class=\"_ _0\"></span>ziarie rila<span class=\"_ _0\"></span>sciate<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x548 y364d wc1c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x549 y364e wc1d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x547 y364f w503 h657\"><div class=\"t m0 x4b h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x54a y364f w505 h657\"><div class=\"t m0 x26 h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54b y3650 wc1e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">acquisiti/e o<span class=\"_ _324\"> </span></div></td><td class=\"c x54c y364f w503 h657\"><div class=\"t m0 xc5 h2f y21cc ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x54d y3651 wc1f hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x54e y3652 wc20 hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">originati/e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x51d y3653 w502 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Impegni a erog<span class=\"_ _0\"></span>are fondi <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3653 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">491<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54f y3653 w504 h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">72<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54a y3653 w505 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3653 w504 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3653 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">563<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x51d y3654 w502 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Garanzie finanz<span class=\"_ _0\"></span>iarie rilasciat<span class=\"_ _0\"></span>e <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3654 w503 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">208<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54f y3654 w504 h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">917<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x54a y3654 w505 h550\"><div class=\"t m0 xa0 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3654 w504 h550\"><div class=\"t m0 x8b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3654 w503 h550\"><div class=\"t m0 xa0 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.968<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x551 y3655 w507 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x547 y3655 w503 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">699<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54f y3655 w504 h550\"><div class=\"t m0 x2c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">989<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54a y3655 w505 h550\"><div class=\"t m0 xa0 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">1.843<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x550 y3655 w504 h550\"><div class=\"t m0 x3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x54c y3655 w508 h550\"><div class=\"t m0 xa0 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">3.531<span class=\"ff7 fsb\"> </span></div></td></tr></table>10.5  Fondi di quie<span class=\"_ _0\"></span>scenza azien<span class=\"_ _0\"></span>dali a benefici d<span class=\"_ _0\"></span>efiniti<span class=\"_ _324\"> </span>La voce a fine esercizio non presenta riman<span class=\"_ _1\"></span>enze.<span class=\"_ _324\"> </span>10.6 Fondi per<span class=\"_ _0\"></span> rischi e oneri: altr<span class=\"_ _2\"></span>i f<span class=\"_ _1\"></span>ondi Il dettaglio della voce \u201cAltri<span class=\"_ _1\"></span> fondi per rischi ed oneri\u201d \u00e8 stato<span class=\"_ _1\"></span> fornito a commento della Sezione 10.1.<span class=\"_ _324\"> </span>1.5. RISCHI OPERATIVI<span class=\"_ _324\"> </span> Informazioni di natura qualit<span class=\"_ _1\"></span>ativa<span class=\"_ _324\"> </span> A. Aspetti generali, procedure di gestione e metodi di misurazione del rischio operativo <span class=\"_ _d6\"> </span> Per <span class=\"_ _1\"></span>\u201crischio <span class=\"_ _3\"></span>operativo\u201d, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ntende <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>inade<span class=\"_ _1\"></span>guatezza <span class=\"_ _3\"></span>o dalla <span class=\"_ _3\"></span>disfunzione <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span> processi, <span class=\"_ _29\"></span>risorse <span class=\"_ _29\"></span>umane <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sistemi <span class=\"_ _29\"></span>interni, <span class=\"_ _3b\"> </span>oppure <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>esoge<span class=\"_ _1\"></span>ni, <span class=\"_ _29\"></span>ivi <span class=\"_ _3b\"></span>compreso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _3b\"></span>giuridico <span class=\"_ _29\"></span>(cfr.<span class=\"_ _324\"> </span> regolamento UE 575/2013).<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>definizione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>operativo <span class=\"_ _1\"></span>sopra <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>all\u2019interno <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>modello<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span> Rischi Operativi approva<span class=\"_ _1\"></span>to e formalizzato all\u2019interno della normativa az<span class=\"_ _1\"></span>iendale.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _2d\"> </span>tale <span class=\"_ _2d\"> </span>ambito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _2d\"> </span>uno <span class=\"_ _2d\"> </span>specifico <span class=\"_ _2d\"> </span>ma<span class=\"_ _1\"></span>croprocesso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _2d\"> </span>operativi <span class=\"_ _2d\"> </span>(definito<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Framework di ORM) che si compone delle segu<span class=\"_ _1\"></span>enti fasi:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Identificazione: rilevazione, raccolta e clas<span class=\"_ _1\"></span>sificazione delle <span class=\"_ _1\"></span>informazioni relati<span class=\"_ _1\"></span>ve ai rischi operativi;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Valutazione:  valutazione  in  termini  economici  dei  rischi  operativi  rilevati  conne<span class=\"_ _0\"></span>ssi  all\u2019operativit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>aziendale;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Monitoraggio <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>reporting: <span class=\"_ _2c\"> </span>raccolta <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>organizzazione <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>monitorare<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>l\u2019evoluzione dell\u2019esposizione al rischio o<span class=\"_ _1\"></span>perativo;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Mitigazione e controllo:<span class=\"_ _1\"></span> trasferimento del rischio e miglio<span class=\"_ _1\"></span>ramento dei processi aziendali.<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>A supporto del modello di gestione dei rischi operati<span class=\"_ _1\"></span>vi sono stati<span class=\"_ _1\"></span> formalizzati i seguenti processi operativi:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Loss  Data <span class=\"_ _2c\"> </span>Collection  <span class=\"ff5\">\u2013</span>  proce<span class=\"_ _0\"></span>sso  strutturato <span class=\"_ _2c\"> </span>per  la <span class=\"_ _2c\"> </span>raccolta  delle <span class=\"_ _2c\"> </span>perdite  operative  manifestate<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>all\u2019interno della Banca;<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Risk <span class=\"_ _3\"></span>Self <span class=\"_ _1\"></span>Assessment <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _3\"></span>strutturato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>potenziali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finalizzato<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>plessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>rappresentata <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>macro<span class=\"_ _1\"></span>-processo<span class=\"_ _324\"> </span> aziendale;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"> </span>patrimoniale <span class=\"_ _3b\"> </span>TSA <span class=\"_ _3b\"> </span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>calcola <span class=\"_ _3b\"></span>il <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"></span>con<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>metodo <span class=\"_ _1\"></span>denominato \u201c<span class=\"_ _1\"></span>Traditional <span class=\"_ _1\"></span>Standardised <span class=\"_ _1\"></span>Approach\u201d. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di adempier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requisiti<span class=\"_ _324\"> </span> normativi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>materia, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>dotato <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>perativo <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>metodologia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>allocazione<span class=\"_ _324\"> </span> dell\u2019Indicatore Rilevante <span class=\"_ _1\"></span>nelle 8 <span class=\"_ _1\"></span>linee di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>previste dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>e si <span class=\"_ _1\"></span>\u00e8 dotato di <span class=\"_ _1\"></span>un\u2019apposita<span class=\"_ _324\"> </span> procedura informatica interna.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> La <span class=\"_ _3f\"> </span>Di<span class=\"_ _1\"></span>rezione <span class=\"_ _3f\"> </span>Risk<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Management, <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2d\"> </span>definito <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3f\"> </span>interna, <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>strutturato<span class=\"_ _324\"> </span> un\u2019adeguata attivit\u00e0 <span class=\"_ _0\"></span>di monitoraggio e<span class=\"_ _0\"></span> reporting <span class=\"_ _0\"></span>in tema <span class=\"_ _0\"></span>rischi operativi <span class=\"_ _0\"></span>integrandola con i <span class=\"_ _2\"></span>dettami<span class=\"_ _1\"></span> della<span class=\"_ _324\"> </span> normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>merito <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Coordinamento <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>funzioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo.<span class=\"_ _324\"> </span> Relativamente <span class=\"_ _47\"> </span>agli <span class=\"_ _40\"> </span>even<span class=\"_ _1\"></span>ti <span class=\"_ _47\"> </span>pregiudizievoli <span class=\"_ _47\"> </span>raccolti <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>Database <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>Perdite <span class=\"_ _47\"> </span>Operative <span class=\"_ _47\"> </span>A<span class=\"_ _0\"></span>ziendale<span class=\"_ _324\"> </span> (DBPOA), \u00e8 stato imple<span class=\"_ _1\"></span>mentato un sistema <span class=\"_ _1\"></span>di reporting in <span class=\"_ _1\"></span>grado di fornire<span class=\"_ _1\"></span> tutte le informazio<span class=\"_ _1\"></span>ni rigu<span class=\"_ _1\"></span>ardanti<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> gli <span class=\"_ _3\"></span>eventi <span class=\"_ _29\"></span>medesimi: <span class=\"_ _3\"></span>num<span class=\"_ _1\"></span>ero <span class=\"_ _29\"></span>eventi, <span class=\"_ _3\"></span>ammontare <span class=\"_ _29\"></span>perdite <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>rde <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>eventuali <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>cuperi. <span class=\"_ _3\"></span>Tale <span class=\"_ _29\"></span>reportistica <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span> stata integrata anche con le risultanz<span class=\"_ _1\"></span>e del processo di Risk Self Assessment.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> In <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>proces<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Loss<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ection<span class=\"_ _324\"> </span> sono comunicati tramite fluss<span class=\"_ _1\"></span>o COREP a Banca d\u2019Italia.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _2d\"> </span>tema <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>estione <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>mo<span class=\"_ _1\"></span>nitoraggio <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Outsourcing <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>definita <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>impl<span class=\"_ _1\"></span>ementata <span class=\"_ _2c\"> </span>una<span class=\"_ _324\"> </span> metodologia di valutazione del rischio connesso al<span class=\"_ _1\"></span>le terze parti.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>informatica <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>protezione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>attribuis<span class=\"_ _1\"></span>ce<span class=\"_ _324\"> </span> importanza <span class=\"_ _2d\"> </span>centrale <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>str<span class=\"_ _1\"></span>ategie <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span>rischi <span class=\"_ _3f\"> </span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _3f\"> </span>nel <span class=\"_ _2d\"> </span>continuo <span class=\"_ _3f\"> </span>misure <span class=\"_ _2d\"> </span>conformi <span class=\"_ _2d\"> </span>alle<span class=\"_ _324\"> </span> disposizioni vige<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>privacy, <span class=\"_ _0\"></span>alle normative <span class=\"_ _2\"></span>di sicurezza <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>principali standard <span class=\"_ _2\"></span>di settore <span class=\"_ _2\"></span>con<span class=\"_ _324\"> </span> l\u2019obiettivo <span class=\"_ _3\"></span>di garantire <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _1\"></span>informativi <span class=\"_ _3\"></span>da eventi <span class=\"_ _3\"></span>che po<span class=\"_ _1\"></span>ssano <span class=\"_ _1\"></span>avere <span class=\"_ _3\"></span>impatti <span class=\"_ _1\"></span>negativi<span class=\"_ _324\"> </span> su Banco Desio e della Brianza e sui dir<span class=\"_ _1\"></span>itti degli interessati. <span class=\"_ _1\"></span> La <span class=\"_ _29\"></span>gestione, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>controllo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _29\"></span>informatici <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza, <span class=\"_ _29\"></span>ivi <span class=\"_ _29\"></span>incluso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>cyber, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _324\"> </span>incardinata nel pi\u00f9 ampio sis<span class=\"_ _1\"></span>tema dei controlli interni e di gestione dei ri<span class=\"_ _1\"></span>schi adottato dal Banco Desio.<span class=\"_ _324\"> </span>Con <span class=\"_ _2c\"> </span>riferimento  ai <span class=\"_ _2d\"> </span>princi<span class=\"_ _1\"></span>pali  presidi <span class=\"_ _2d\"> </span>operat<span class=\"_ _1\"></span>ivi <span class=\"_ _2c\"> </span>ed  organizzativi <span class=\"_ _2c\"> </span>attualmente <span class=\"_ _2c\"> </span>in  essere <span class=\"_ _2d\"> </span>per  garantire <span class=\"_ _2d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>sicurezza e la protezione dei dati si <span class=\"_ _1\"></span>rappresenta che il Banco Desio \u00e8 dotato di:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _3d\"> </span>pro<span class=\"_ _1\"></span>cesso <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>ICT<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Ri<span class=\"_ _1\"></span>sk <span class=\"_ _40\"> </span>Assessment <span class=\"_ _40\"> </span>volto <span class=\"_ _40\"> </span>ad <span class=\"_ _40\"> </span>identif<span class=\"_ _1\"></span>icare <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>misurar<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>l\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>al <span class=\"_ _40\"> </span>rischio<span class=\"_ _324\"> </span></span></span>informatico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sicurezz<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>Tale <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>inclusivo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>sistema<span class=\"_ _324\"> </span>informativo della banca acquisito<span class=\"_ _1\"></span> in full-outs<span class=\"_ _1\"></span>ourcing da Cedacri S.p.a.; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _0\"></span>sistema di <span class=\"_ _0\"></span>key <span class=\"_ _0\"></span>risk indicators atti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>monitorare nel <span class=\"_ _2\"></span>continuo l\u2019esposizione alle <span class=\"_ _0\"></span>principali minacce<span class=\"_ _324\"> </span></span></span>informatiche in <span class=\"_ _1\"></span>tema di <span class=\"_ _1\"></span>sicurezza dei <span class=\"_ _1\"></span>dati, tr<span class=\"_ _1\"></span>a cui: eventi che impl<span class=\"_ _1\"></span>ichino la <span class=\"_ _1\"></span>violazione delle norme<span class=\"_ _324\"> </span>e <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>aziendali <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>frodi <span class=\"_ _3\"></span>informatiche, <span class=\"_ _1\"></span>attacchi<span class=\"_ _324\"> </span>attraverso internet <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>malfunzionamenti e<span class=\"_ _0\"></span> disservizi), <span class=\"_ _0\"></span>tentativi fraudolenti <span class=\"_ _2\"></span>aventi ad ogge<span class=\"_ _0\"></span>tto i <span class=\"_ _0\"></span>canali<span class=\"_ _324\"> </span>di virtual banking e fenomeni malware potenzia<span class=\"_ _1\"></span>li rilevati sui vetto<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>-mail o web;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>terze <span class=\"_ _29\"></span>parti <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>presi<span class=\"_ _1\"></span>di <span class=\"_ _29\"></span>organizzativi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>tecnologici <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>queste<span class=\"_ _324\"> </span></span></span>ultime pongono <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere per <span class=\"_ _1\"></span>garantire, <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>aspetti, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sicurezza info<span class=\"_ _1\"></span>rmatica e <span class=\"_ _1\"></span>la continuit\u00e0<span class=\"_ _324\"> </span>operativa <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>servizi erogati <span class=\"_ _2\"></span>sia in <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di contrattualizzazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>l\u2019intero <span class=\"_ _0\"></span>ciclo<span class=\"_ _324\"> </span>di vita del rapporto;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _2d\"> </span>processo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>DPIA <span class=\"_ _2d\"> </span>(Data <span class=\"_ _2d\"> </span>Protection <span class=\"_ _2d\"> </span>Impact <span class=\"_ _2d\"> </span>Assessment), <span class=\"_ _2d\"> </span>volto <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>valutare <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>necessit\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span></span></span>proporzionalit\u00e0 <span class=\"_ _1\"></span>dei tr<span class=\"_ _1\"></span>attamenti privacy, valut<span class=\"_ _1\"></span>are e <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>gli ev<span class=\"_ _1\"></span>entuali rischi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i dir<span class=\"_ _1\"></span>itti e <span class=\"_ _1\"></span>le libert\u00e0<span class=\"_ _324\"> </span>dei <span class=\"_ _3b\"> </span>soggetti <span class=\"_ _3f\"> </span>interessati, <span class=\"_ _3f\"> </span>stabilire <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>necessit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>impl<span class=\"_ _1\"></span>ementare <span class=\"_ _3b\"> </span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>mitig<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>eventuali <span class=\"_ _3d\"> </span>carenze <span class=\"_ _40\"> </span>riscontrate <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>merito <span class=\"_ _40\"> </span>all\u2019esistenza <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>all\u2019efficacia <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>adeguati<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>presidi <span class=\"_ _40\"> </span>fisici,<span class=\"_ _324\"> </span>organizzativi e tecnologici;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">formazione <span class=\"_ _2\"></span>interna <span class=\"_ _2\"></span>relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nor<span class=\"_ _1\"></span>mativa <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tema <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>sicurezza <span class=\"_ _2\"></span>informativas, <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>otection<span class=\"_ _324\"> </span></span></span>ed alle modalit\u00e0 di trattamento e protezio<span class=\"_ _1\"></span>ne dei dati;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure <span class=\"_ _8d\"> </span>antifrode <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>progressivo <span class=\"_ _8e\"> </span>potenziamento <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8e\"> </span>alle <span class=\"_ _8d\"> </span>dinamiche <span class=\"_ _8d\"> </span>evolut<span class=\"_ _1\"></span>ive <span class=\"_ _8d\"> </span>delle<span class=\"_ _324\"> </span></span></span>tecniche di attacco informatico;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione degli incidenti di sicurezz<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione dei change applicat<span class=\"_ _1\"></span>ivi ed infrastrutturali;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">sistemi di <span class=\"_ _0\"></span>alerting <span class=\"_ _0\"></span>da mina<span class=\"_ _0\"></span>cce <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>attraverso il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corso a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servizi S<span class=\"_ _0\"></span>OC (Se<span class=\"_ _0\"></span>curity Operation <span class=\"_ _0\"></span>Center)<span class=\"_ _324\"> </span></span></span>da parte di operatori specializ<span class=\"_ _1\"></span>zati;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un servizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>monitoraggio giornal<span class=\"_ _1\"></span>iero delle p<span class=\"_ _1\"></span>erformance <span class=\"_ _1\"></span>di sicurezz<span class=\"_ _1\"></span>a ICT <span class=\"_ _1\"></span>mediante un<span class=\"_ _1\"></span> sistema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span>rating <span class=\"_ _2c\"> </span>(valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>esterna <span class=\"_ _2c\"> </span>da  parte <span class=\"_ _2d\"> </span>di  operatore <span class=\"_ _2c\"> </span>specializzato <span class=\"_ _2c\"> </span>ampiamente  diffuso <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>livell<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>mondiale). Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _3\"></span>recenti <span class=\"_ _3\"></span>sviluppi <span class=\"_ _3\"></span>normativi <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>DORA), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti<span class=\"_ _324\"> </span>interventi <span class=\"_ _3\"></span>preliminari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>normativa <span class=\"_ _29\"></span>interna <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ambito <span class=\"_ _29\"></span>IT <span class=\"_ _3\"></span>Operation <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>IT <span class=\"_ _29\"></span>Risk<span class=\"_ _324\"> </span>Management nonch\u00e9 sugli s<span class=\"_ _1\"></span>trumenti a supporto dei processi<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>framework <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>gestione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>Ris<span class=\"_ _0\"></span>chio <span class=\"_ _47\"> </span>Informatico <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Si<span class=\"_ _0\"></span>curezza <span class=\"_ _47\"> </span>mediante<span class=\"_ _324\"> </span></span></span>l\u2019implementazione di nuovi contr<span class=\"_ _1\"></span>olli di II livello<span class=\"_ _1\"></span><span class=\"ff2\">;<span class=\"_ _324\"> </span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">identificazione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>l\u2019identificazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>c.d. <span class=\"_ _1\"></span>Crit<span class=\"_ _1\"></span>ical <span class=\"_ _3\"></span>or <span class=\"_ _1\"></span>Important <span class=\"_ _3\"></span>Functions<span class=\"_ _324\"> </span></span></span>(CIFs), cos\u00ec come definite dal <span class=\"_ _1\"></span>Regolamento DORA;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento della metodologia di<span class=\"_ _1\"></span> Business Impact Analisys (BI<span class=\"_ _1\"></span>A);<span class=\"_ _324\"> </span></span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento del processo di <span class=\"_ _1\"></span>incident management e di gestione degli early <span class=\"_ _1\"></span>warnings;<span class=\"_ _324\"> </span></span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">creazione <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>sinergie <span class=\"_ _a7\"> </span>nella <span class=\"_ _a7\"> </span>gestione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>c.d. <span class=\"_ _a7\"> </span>\u201cvalue <span class=\"_ _a7\"> </span>chain\u201d <span class=\"_ _a7\"> </span>in <span class=\"_ _a7\"> </span>ambito <span class=\"_ _a7\"> </span>ICT <span class=\"_ _a7\"> </span>mediante<span class=\"_ _324\"> </span></span></span>l\u2019implementazione <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>il <span class=\"_ _40\"> </span>costante <span class=\"_ _3d\"> </span>sviluppo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>to<span class=\"_ _1\"></span>ol <span class=\"_ _3d\"> </span>informatici <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>suppo<span class=\"_ _1\"></span>rto, <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>l\u2019obiettivo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span>efficientare i processi di IT Operations e Risk Management mediante l\u2019integra<span class=\"_ _1\"></span><span class=\"ff2\">zione di informazioni<span class=\"_ _324\"> </span></span>e lo scambio di dati.  Gestione Sicurezza Logica In <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sposta <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>esigenze <span class=\"_ _3\"></span>straordinarie <span class=\"_ _3\"></span>emerse <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>connessione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>geopolitico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>agli<span class=\"_ _324\"> </span>effetti residui da Covid-<span class=\"lsb\">19</span>, il Gr<span class=\"_ _1\"></span>uppo ha:<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzato <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicurezza <span class=\"_ _3\"></span>contro <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>attacchi <span class=\"_ _3\"></span>cyber <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iative <span class=\"_ _3\"></span>dichiarate<span class=\"_ _324\"> </span></span></span>nello specifico piano investimenti dichiarato nel doc<span class=\"_ _1\"></span>umento di \"Piano di Sicure<span class=\"_ _1\"></span>zza Informatica\";<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto <span class=\"_ _2\"></span>le policy <span class=\"_ _2\"></span>rule <span class=\"_ _2\"></span>presenti <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>sistemi <span class=\"_ _0\"></span>firewall <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>controlli <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Office <span class=\"_ _0\"></span>365 <span class=\"_ _2\"></span>mediante <span class=\"_ _0\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>analisi<span class=\"_ _324\"> </span></span></span>avanzati;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">sviluppato ulteriori sine<span class=\"_ _0\"></span>rgie <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il SOC <span class=\"_ _2\"></span>(Security Operation Cente<span class=\"_ _0\"></span>r) con <span class=\"_ _2\"></span>adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _0\"></span>nuovi si<span class=\"_ _0\"></span>stemi di<span class=\"_ _324\"> </span></span></span>controllo <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>motori <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>AI con <span class=\"_ _3\"></span>attivazione di <span class=\"_ _3\"></span>sistemi in <span class=\"_ _3\"></span>cloud per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione degli <span class=\"_ _3\"></span>utenti in<span class=\"_ _324\"> </span>mobilit\u00e0 e la navigazione Internet:  \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rivisto <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>antispam <span class=\"_ _3b\"> </span>mediante <span class=\"_ _3f\"> </span>l\u2019attivazione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>configuraz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>dominio <span class=\"_ _3f\"> </span>ed <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>loro<span class=\"_ _324\"> </span></span></span>monitoraggio (attivit\u00e0 di contr<span class=\"_ _1\"></span>ollo periodica);<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziato <span class=\"_ _2c\"> </span>sistemi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>protezione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>posta <span class=\"_ _2c\"> </span>elettronica <span class=\"_ _2c\"> </span>aziendale <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>attacchi <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span>canale sempre pi\u00f9 sofisti<span class=\"_ _1\"></span>cati con acquisizione di strumenti avanzati di mercato;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">previsto <span class=\"_ _1\"></span>uno <span class=\"_ _1\"></span>specifico <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>gramma fo<span class=\"_ _1\"></span>rmativo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>utenti <span class=\"_ _1\"></span>interni <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Banc<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span>cyber security con particolare focus s<span class=\"_ _1\"></span>ugli attacchi di phishing;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rafforzato <span class=\"_ _29\"></span>l\u2019impianto <span class=\"_ _29\"></span>normativo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>materia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>redazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>set <span class=\"_ _29\"></span>documentale<span class=\"_ _324\"> </span></span></span>ispirato <span class=\"_ _3\"></span>alle best <span class=\"_ _3\"></span>practices internazionali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Sicurezza <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Informazioni <span class=\"_ _3\"></span>(ISO27001) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span>ottica di adeguamento al Regolamento D<span class=\"_ _1\"></span>ORA;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziati i temi di vulnerabili<span class=\"_ _1\"></span>ty management con definizione di processi di ge<span class=\"_ _1\"></span>stione e<span class=\"_ _324\"> </span></span></span>valutazione delle vulnerabilit<span class=\"_ _1\"></span>\u00e0 dei sistemi informativi;<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto i processi di Fraud Management in otti<span class=\"_ _1\"></span>ca di raccolta delle evidenze delle operaz<span class=\"_ _1\"></span>ioni di<span class=\"_ _324\"> </span></span></span>online banking e relativa reportis<span class=\"_ _1\"></span>tica per le funzioni Legali e di controllo av<span class=\"_ _1\"></span>viando il progetto di<span class=\"_ _324\"> </span>integrazione per una soluzione di transaction monit<span class=\"_ _1\"></span>oring.<span class=\"_ _324\"> </span>Business Continuity Management<span class=\"_ _324\"> </span>In particolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>business continuity manag<span class=\"_ _1\"></span>ement ha<span class=\"_ _1\"></span> assicurato<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>continuit\u00e0 operativa <span class=\"_ _1\"></span>dei processi <span class=\"_ _1\"></span>critici<span class=\"_ _324\"> </span>e <span class=\"_ _29\"></span>sis<span class=\"_ _1\"></span>temici <span class=\"_ _29\"></span>mediante <span class=\"_ _3b\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risorse <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>business <span class=\"_ _3b\"></span>continuity <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>operare <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>Smart<span class=\"_ _324\"> </span>working,  fornendo <span class=\"_ _2c\"> </span>a  tutto <span class=\"_ _2c\"> </span>il  personale  individuato <span class=\"_ _2c\"> </span>dispositivi  laptop  e <span class=\"_ _2d\"> </span>smartphone.  I  nuovi <span class=\"_ _2c\"> </span>standard<span class=\"_ _324\"> </span>implementati <span class=\"_ _3b\"></span>all\u2019interno <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Business <span class=\"_ _3b\"> </span>Imp<span class=\"_ _1\"></span>act <span class=\"_ _3b\"> </span>Analysis<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>(BIA) <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>analisi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>inerente <span class=\"_ _3b\"> </span>(RIA) <span class=\"_ _3b\"> </span>han<span class=\"_ _1\"></span>no<span class=\"_ _324\"> </span>portato <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>una <span class=\"_ _3b\"> </span>metodologia <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>accurata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>dettaglio <span class=\"_ _3f\"> </span>nell\u2019analisi <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>resilienza <span class=\"_ _3b\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\">n <span class=\"_ _3b\"> </span>ottica <span class=\"_ _3f\"> </span>business<span class=\"_ _324\"> </span></span>continuity. <span class=\"_ _3\"></span>Sono <span class=\"_ _29\"></span>stati <span class=\"_ _29\"></span>inoltre <span class=\"_ _3\"></span>svolti <span class=\"_ _29\"></span>test <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>garanzia <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>correttezza <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>procedure <span class=\"_ _3\"></span>nei <span class=\"_ _29\"></span>seguenti <span class=\"_ _3\"></span>ambiti:<span class=\"_ _324\"> </span>sistemi <span class=\"_ _3b\"></span>informativi <span class=\"_ _29\"></span>interni <span class=\"_ _3b\"> </span>(inclusa <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>connettivit\u00e0), <span class=\"_ _3b\"> </span>sistemi <span class=\"_ _29\"></span>esterni <span class=\"_ _3b\"> </span>(i.e. <span class=\"_ _3b\"></span>IT <span class=\"_ _29\"></span>outsourcer <span class=\"_ _3b\"></span>Cedacri <span class=\"_ _29\"></span>S.p.A.) <span class=\"_ _3b\"> </span>dove<span class=\"_ _324\"> </span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _1\"></span>esegui<span class=\"ls49\">ti <span class=\"_ _1\"></span></span><span class=\"ff5\">sia <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>\u201cin <span class=\"_ _1\"></span>boll<span class=\"_ _1\"></span>a\u201d <span class=\"_ _1\"></span></span>(effettuato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>isolato <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>interdipendenze <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>temi<span class=\"_ _324\"> </span>e canali<span class=\"ls16\">) </span>sia il test dei can<span class=\"_ _1\"></span>ali digitali, mercati finanziari<span class=\"_ _1\"></span> e sistemi di <span class=\"_ _1\"></span><span class=\"ff5\">erogazione dell\u2019energia elettrica.<span class=\"_ _324\"> </span></span>Rischio relativo alle responsab<span class=\"_ _1\"></span>ilit\u00e0 amministrativ<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>Per il <span class=\"_ _2\"></span>presidi<span class=\"_ _1\"></span>o de<span class=\"_ _0\"></span>i rischi di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ommissione di <span class=\"_ _2\"></span>reati<span class=\"_ _1\"></span> ai <span class=\"_ _0\"></span>sensi del <span class=\"_ _0\"></span>D.Lgs. n.231/2001 \u201cDisciplina <span class=\"_ _2\"></span>della responsabilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _324\"> </span>amministrativa <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>persone <span class=\"_ _2d\"> </span>giuridiche, <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>associaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>prive <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>personalit\u00e0<span class=\"_ _324\"> </span>giuridica\u201d, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>hann<span class=\"ff2\">o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tato <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>organizzativo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prevenzione. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza<span class=\"_ _324\"> </span></span>sull\u2019efficace attuazione dei predetti modelli \u00e8 stata <span class=\"_ _1\"></span>demandata a uno specifi<span class=\"_ _1\"></span>co organismo interno.<span class=\"_ _324\"> </span>Rischi connessi al contenzioso legale in essere<span class=\"_ _324\"> </span>Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>legale <span class=\"_ _2\"></span>le singole <span class=\"_ _0\"></span>funzioni <span class=\"_ _0\"></span>aziendali, <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>rappo<span class=\"_ _1\"></span>rti <span class=\"_ _0\"></span>con la <span class=\"_ _2\"></span>clientela, <span class=\"_ _0\"></span>operano con<span class=\"_ _324\"> </span>schemi <span class=\"_ _29\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>standard <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>comunque <span class=\"_ _3b\"> </span>previamente <span class=\"_ _3b\"> </span>valutati <span class=\"_ _3b\"> </span>dalle <span class=\"_ _29\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _3b\"></span>aziendali <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>eposte. <span class=\"_ _3b\"></span>Ci\u00f2<span class=\"_ _324\"> </span>premesso  va  evidenziato  che  la<span class=\"_ _1\"></span>  maggior  parte<span class=\"_ _1\"></span>  delle  caus<span class=\"_ _1\"></span>e  passive  in  cors<span class=\"_ _1\"></span>o  a  fine  esercizio  sono<span class=\"_ _324\"> </span>ricomprese  ne<span class=\"_ _0\"></span>ll\u2019ambito  di <span class=\"_ _2c\"> </span>vertenze  riguardanti  controversie <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>e  a <span class=\"_ _2c\"> </span>contestazioni  per <span class=\"_ _2c\"> </span>usura  e <span class=\"_ _2c\"> </span>per<span class=\"_ _324\"> </span>anatocismo ed estinzione anticipa<span class=\"_ _1\"></span>ta.<span class=\"_ _324\"> </span>Nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>opria <span class=\"_ _0\"></span>operativit\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 coinvolto <span class=\"_ _2\"></span>in procedime<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>giudiziari in <span class=\"_ _2\"></span>presenza dei <span class=\"_ _2\"></span>quali,<span class=\"_ _324\"> </span>ove ritenuto opportuno da<span class=\"_ _0\"></span>lle competenti funzioni azi<span class=\"_ _0\"></span>endali, sono valutate specifiche<span class=\"_ _0\"></span> previsioni di perdita.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>bella <span class=\"_ _3\"></span>riepil<span class=\"_ _1\"></span>oga <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>conte<span class=\"_ _1\"></span>nziosi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>chiusura <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>relativi<span class=\"_ _324\"> </span>accantonamenti:<table class=\"s we96 hb13\" id=\"_c891de7c-7aad-4e55-b232-8e553fe4d7f2\"><tr><td></td><td class=\"c x842 y3d3c w6c0 h305\"><div class=\"t m0 x27 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x843 y3d3c w552 h305\"><div class=\"t m0 x2d h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Petitum </div></td><td class=\"c x844 y3d3c w749 h305\"><div class=\"t m0 x31 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Fondi stanziati </div></td></tr><tr><td class=\"c x845 y3d3d w748 h765\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Cause per revocatorie </div></td><td class=\"c x842 y3d3d w6c0 h765\"><div class=\"t m0 x47 ha y13c8 ff2 fs4 fc0 sc0 ls0 ws0\">7<span class=\"fs17\"> </span></div></td><td class=\"c x843 y3d3d w552 h765\"><div class=\"t m0 xc5 ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 8,<span class=\"ff2\">7 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x844 y3d3d w749 h765\"><div class=\"t m0 x1f ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1,<span class=\"ff2\">5 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr><tr><td class=\"c x845 y3d3e w748 h594\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Altre cause   </div></td><td class=\"c x842 y3d3e w6c0 h594\"><div class=\"t m0 xee ha y216c ff2 fs4 fc0 sc0 lsb ws0\">1.87<span class=\"ls0\">2</span><span class=\"ls0\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x843 y3d3e w552 h594\"><div class=\"t m0 x24 ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 132,7 mln<span class=\"ff2 fs17\"> </span></div></td><td class=\"c x844 y3d3e w749 h594\"><div class=\"t m0 x4c ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1<span class=\"ff2\">1,9 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr></table>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>descritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>principali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controversie, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>petitum <span class=\"_ _1\"></span>superio<span class=\"_ _1\"></span>re ad <span class=\"_ _29\"></span><span class=\"ls143\">un</span> milione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>essere<span class=\"_ _324\"> </span>alla data di riferimento:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>42<span class=\"_ _1\"></span>,0 <span class=\"_ _0\"></span>milioni. Il <span class=\"_ _2\"></span>credito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Banco, <span class=\"_ _0\"></span>ceduto ad <span class=\"_ _2\"></span>altra societ\u00e0 <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2017, \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato<span class=\"_ _324\"> </span></span></span>ammesso <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>passivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>allimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>mplessivi <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1.<span class=\"_ _1\"></span>125.000 <span class=\"_ _3\"></span>collo<span class=\"_ _1\"></span>cati, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>domand<span class=\"_ _1\"></span>a,<span class=\"_ _324\"> </span>nella  classe <span class=\"_ _2c\"> </span>dei  privilegiati  ipotecari. <span class=\"_ _2c\"> </span>In  data <span class=\"_ _2c\"> </span>28  maggio <span class=\"_ _2c\"> </span>2<span class=\"_ _1\"></span>020  era  pervenuta, <span class=\"_ _2c\"> </span>dalla  Curatela<span class=\"_ _324\"> </span>Fallimentare, <span class=\"_ _3\"></span>lettera <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>diffida <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>formulava <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>risarcimento, <span class=\"_ _3\"></span>quantificando <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span>danno <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>misura <span class=\"_ _1\"></span>ora <span class=\"_ _3\"></span>reclamata. <span class=\"_ _3\"></span>Identica <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iativa <span class=\"_ _3\"></span>era <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>assunta <span class=\"_ _3\"></span>anche <span class=\"_ _1\"></span>nei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>delle<span class=\"_ _324\"> </span>altre banche <span class=\"_ _1\"></span>gi\u00e0 affi<span class=\"_ _1\"></span>danti. <span class=\"_ _1\"></span>Nella co<span class=\"_ _1\"></span>municazione si <span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span>teneva che il<span class=\"_ _1\"></span> Banco, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>consapevole <span class=\"_ _1\"></span>dello<span class=\"_ _324\"> </span>stato <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>insolv<span class=\"_ _1\"></span>enza <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>versav<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>fallit<span class=\"_ _1\"></span>a, <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>duciario <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>essere<span class=\"_ _324\"> </span>e <span class=\"_ _2d\"> </span>deliberata  l\u2019erogazione <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>nuovo <span class=\"_ _2c\"> </span>credito <span class=\"_ _2c\"> </span>(in <span class=\"_ _2c\"> </span>parte <span class=\"_ _2d\"> </span>destinato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>ripiana<span class=\"_ _1\"></span><span class=\"ff2\">mento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>precedenti<span class=\"_ _324\"> </span></span>sospesi). <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>immediatamente <span class=\"_ _3b\"> </span>conferito <span class=\"_ _3b\"> </span>incarico <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>legale <span class=\"_ _3b\"> </span>esterno <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>dare <span class=\"_ _3b\"> </span>riscontro<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>al<span class=\"_ _324\"> </span>Curatore <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>soll<span class=\"_ _1\"></span>ecito <span class=\"_ _29\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _29\"></span>fermo <span class=\"_ _29\"></span>dinie<span class=\"_ _1\"></span>go <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _29\"></span>pretesa. <span class=\"_ _3b\"></span>Successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>diffida <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span>fallimento di cui sopra, \u00e8 p<span class=\"_ _1\"></span>ervenuto il formale<span class=\"_ _1\"></span> atto di <span class=\"_ _1\"></span>citazione notificato al Ban<span class=\"_ _1\"></span>co ed agli Istituti di<span class=\"_ _324\"> </span>Credito coinvolti, per il <span class=\"_ _0\"></span>31 gennaio 2022 avanti <span class=\"_ _0\"></span>il Tribunale di Roma. La richiesta di <span class=\"_ _0\"></span>risarcimento e la<span class=\"_ _324\"> </span>somma  sono <span class=\"_ _2c\"> </span>riconfermate  come <span class=\"_ _2c\"> </span>anche  le  motivazioni  poste <span class=\"_ _2c\"> </span>a  fondamento  de<span class=\"_ _0\"></span>lla  domanda<span class=\"_ _324\"> </span>giudiziale. <span class=\"_ _3\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>CTP <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>svolto <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>consulenza <span class=\"_ _29\"></span>tecnica <span class=\"_ _3\"></span>preliminare <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ecisa <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>deve<span class=\"_ _324\"> </span>(anche) e<span class=\"_ _0\"></span>scludersi l\u2019imputabilit\u00e0 al <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>del dan<span class=\"_ _0\"></span>no come <span class=\"_ _0\"></span>determinato dal <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corrente. A<span class=\"_ _0\"></span>ll\u2019udienza<span class=\"_ _324\"> </span>del <span class=\"_ _2\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ottobre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Curatela Fallimentare <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>insistito per <span class=\"_ _2\"></span>la CTU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span><span class=\"ff5\">\u2019ordine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esibizione; <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>Banche<span class=\"_ _324\"> </span></span>convenute, <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>Desio, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>oppos<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto strumentale <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>irrilevante alla <span class=\"_ _2\"></span>luce <span class=\"_ _0\"></span>delle<span class=\"_ _324\"> </span>evidenze <span class=\"_ _3\"></span>documentali <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>deposit<span class=\"_ _1\"></span>ate. <span class=\"_ _3\"></span>Il <span class=\"_ _29\"></span>Giudice <span class=\"_ _3\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>discussio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mezzi <span class=\"_ _3\"></span>istr<span class=\"_ _1\"></span>uttori<span class=\"_ _324\"> </span></span>ha disposto CTU chiamata per il<span class=\"_ _1\"></span> giuramento alla data del 10 febbraio 202<span class=\"_ _1\"></span>5;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _40\"> </span>40,0 <span class=\"_ _47\"> </span>milioni. <span class=\"_ _47\"> </span>La <span class=\"_ _40\"> </span>Spoleto <span class=\"_ _47\"> </span>Credito <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>S<span class=\"_ _1\"></span>ervizi <span class=\"_ _47\"> </span>Soc. <span class=\"_ _40\"> </span>Coop. <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span>SCS, <span class=\"_ _47\"> </span>ex <span class=\"_ _40\"> </span>controllante<span class=\"_ _324\"> </span></span></span>dell\u2019incorporata <span class=\"_ _2d\"> </span>Banca <span class=\"_ _2d\"> </span>Popolare <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Spoleto) <span class=\"_ _2d\"> </span>nonch\u00e9 <span class=\"_ _2d\"> </span>alcuni <span class=\"_ _2d\"> </span>soci <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>cooperativa <span class=\"_ _2d\"> </span>medesima<span class=\"_ _324\"> </span>hanno notificato al Banc<span class=\"_ _0\"></span>o e ai componenti <span class=\"_ _0\"></span>del C.d.A. dell\u2019incorporata in c<span class=\"ff2\">arica nel periodo 2014-<span class=\"_ _324\"> </span></span>2016 un <span class=\"_ _2\"></span>atto<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>citazione avanti <span class=\"_ _0\"></span>al Tribunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Milano <span class=\"ff5\">\u2013</span> S<span class=\"_ _0\"></span>ezione Spec<span class=\"_ _0\"></span>ializzata delle <span class=\"_ _0\"></span>Imprese <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>al fine<span class=\"_ _324\"> </span>di  ottenere  che <span class=\"_ _3d\"> </span>venga <span class=\"_ _3d\"> </span>accertata: <span class=\"_ _3d\"> </span>(i)  la <span class=\"_ _3d\"> </span>presunta  responsab<span class=\"_ _1\"></span>ilit\u00e0  dei <span class=\"_ _3d\"> </span>convenuti  con  ri<span class=\"_ _1\"></span>guardo<span class=\"_ _324\"> </span>all\u2019operazione di conferimento di n. <span class=\"_ _0\"></span>32 Sportelli bancari del Banco nell\u2019incorporata (conclusasi nel<span class=\"_ _324\"> </span>primo <span class=\"_ _0\"></span>semestre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2015) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>forza dell\u2019Accordo <span class=\"_ _2\"></span>di Investimento <span class=\"_ _0\"></span>concluso <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aprile 2014 <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>Banco<span class=\"_ _324\"> </span>e  i <span class=\"_ _3d\"> </span>Commissari <span class=\"_ _3d\"> </span>Straordinari <span class=\"_ _3d\"> </span>dell\u2019incorporata, <span class=\"_ _3d\"> </span>sul <span class=\"_ _3d\"> </span>presupposto <span class=\"_ _3d\"> </span>della  non <span class=\"_ _3d\"> </span>correttezza <span class=\"_ _3d\"> </span>dei  cr<span class=\"_ _3\"></span><span class=\"ff2\">iteri<span class=\"_ _324\"> </span></span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azienda <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>C.d.A.<span class=\"_ _324\"> </span>dell\u2019incorporata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>componenti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Compitato <span class=\"_ _3\"></span>Parti <span class=\"_ _3\"></span>Correlate; <span class=\"_ _3\"></span>(ii) <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>responsabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Banco<span class=\"_ _324\"> </span>con <span class=\"_ _d7\"> </span>riguardo <span class=\"_ _d2\"> </span>all\u2019asserito <span class=\"_ _d7\"> </span>inadempimento<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>dell\u2019impegno <span class=\"_ _d2\"> </span>assunto <span class=\"_ _d2\"> </span>nell\u2019Accordo <span class=\"_ _d7\"> </span>Quadro <span class=\"_ _d2\"> </span>di<span class=\"_ _324\"> </span>concedere <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>SCS <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _47\"> </span>15,0 <span class=\"_ _8d\"> </span>milioni. <span class=\"_ _47\"> </span>Oltre <span class=\"_ _47\"> </span>ai <span class=\"_ _47\"> </span>dubbi <span class=\"_ _47\"> </span>sulla<span class=\"_ _324\"> </span>legittimazione attiva<span class=\"_ _1\"></span> degli attori, s<span class=\"_ _1\"></span>i ritengono del <span class=\"_ _1\"></span>tutto <span class=\"_ _1\"></span>strumentali e <span class=\"_ _1\"></span>infondate le argomentazioni <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>soprattutto <span class=\"_ _1\"></span>priva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>supporto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span><span class=\"ff5\">obatorio <span class=\"_ _1\"></span>l\u2019abnorme <span class=\"_ _1\"></span>richiesta <span class=\"_ _1\"></span>risarcitori<span class=\"_ _1\"></span>a. <span class=\"_ _1\"></span></span>Il<span class=\"_ _1\"></span> Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Mil<span class=\"_ _1\"></span>ano,<span class=\"_ _324\"> </span>precisate le conclusioni all\u2019udienza del 28 marz<span class=\"_ _1\"></span>o 2023, ha rimesso l<span class=\"_ _1\"></span>a causa in decision<span class=\"_ _1\"></span><span class=\"ff2\">e;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3b\"></span>12,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>L\u2019attore, <span class=\"_ _29\"></span>successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>reiezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dell\u2019Accertamento <span class=\"_ _29\"></span>Tecnico<span class=\"_ _324\"> </span></span></span>Preventivo <span class=\"_ _0\"></span>instaurato ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2018, <span class=\"_ _2\"></span>ha instaurato <span class=\"_ _2\"></span>un giudizio <span class=\"_ _2\"></span>di merito <span class=\"_ _2\"></span>presso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Tribunale <span class=\"_ _2\"></span>di Monza<span class=\"_ _324\"> </span>(prima <span class=\"_ _3b\"> </span>udienza <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>28 <span class=\"_ _3b\"> </span>marzo <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>19) <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>richiedere <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>resti<span class=\"_ _1\"></span>tuzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>somme <span class=\"_ _3b\"> </span>disposte <span class=\"_ _3b\"> </span>(bonif<span class=\"_ _1\"></span>ici <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span>richieste <span class=\"_ _2c\"> </span>emissioni  assegni <span class=\"_ _2d\"> </span>cir<span class=\"_ _1\"></span>colari), <span class=\"_ _2c\"> </span>secondo <span class=\"_ _2c\"> </span>l\u2019attore,  su <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>rme <span class=\"_ _2c\"> </span>apocrife  e <span class=\"_ _2d\"> </span>conseguentemente<span class=\"_ _324\"> </span>distratte <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>totale <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>12,6 <span class=\"_ _2\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _2\"></span>Allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>incaricato<span class=\"_ _324\"> </span>per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>e<span class=\"ff5\">sa <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>dell\u2019esito <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>procedimento <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>Accertamento<span class=\"_ _324\"> </span></span>Tecnico  Preventivo,  ha  espresso  una  valutazione  di  ris<span class=\"_ _1\"></span>chio  di  soccombenza  remoto.  La  CTU<span class=\"_ _324\"> </span>grafologica <span class=\"_ _3d\"> </span>richiesta <span class=\"_ _40\"> </span>dal <span class=\"_ _3d\"> </span>Giudice <span class=\"_ _40\"> </span>ha <span class=\"_ _3d\"> </span>conclus<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _3d\"> </span>riconducibilit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>tutte <span class=\"_ _40\"> </span>le <span class=\"_ _3d\"> </span>sottos<span class=\"_ _1\"></span>crizioni<span class=\"_ _324\"> </span>all\u2019attore. <span class=\"_ _0\"></span>L\u2019udienza <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>l\u2019esame <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CTU <span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>stata fissata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>1<span class=\"_ _1\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span>febbr<span class=\"_ _1\"></span>aio <span class=\"_ _2\"></span>2021. <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>frattempo,<span class=\"_ _324\"> </span></span>\u00e8 intervenuto il <span class=\"_ _0\"></span>decesso della controparte e <span class=\"_ _0\"></span>il Giudice ha <span class=\"_ _0\"></span>dichiarato l\u2019interruzione del <span class=\"_ _0\"></span>giudizio a far<span class=\"_ _324\"> </span>data dal <span class=\"_ _2\"></span>3 giugno 2021. La <span class=\"_ _0\"></span>causa \u00e8 <span class=\"_ _0\"></span>stata riassunta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rimessa in <span class=\"_ _0\"></span>decisione. Il <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Monza con<span class=\"_ _324\"> </span>sentenza <span class=\"_ _2d\"> </span>di  primo <span class=\"_ _2d\"> </span>gra<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>rigettato <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>domande <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>contropar<span class=\"_ _1\"></span>te. <span class=\"_ _2c\"> </span>Controparte <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>promoss<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>appello <span class=\"_ _3\"></span>avverso <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>grado. <span class=\"_ _3\"></span>Alla <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _3\"></span>udienza <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Corte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Appello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Milano <span class=\"_ _3\"></span>ha<span class=\"_ _324\"> </span>fissato l\u2019udienza per la precisazione delle <span class=\"_ _1\"></span><span class=\"ff2\">conclusioni<span class=\"_ _1\"></span> il 2 aprile <span class=\"lsb\">2025</span>;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>Curatela, <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>citazione <span class=\"_ _3\"></span>notificata <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>13, <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>convenuto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span></span></span>Tribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca delle Marche e<span class=\"_ _324\"> </span>a <span class=\"_ _3\"></span>Monte <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>Paschi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Siena <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sentire <span class=\"_ _3\"></span>accertare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dichiarare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nullit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>inefficacia <span class=\"_ _3\"></span>e/o<span class=\"_ _324\"> </span>inopponibilit\u00e0 <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>curatela <span class=\"_ _3f\"> </span>attrice <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>essione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>quindi, <span class=\"_ _3b\"> </span>se<span class=\"_ _1\"></span>ntirle <span class=\"_ _3f\"> </span>condannare, <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span>solido, a <span class=\"_ _0\"></span>versare la <span class=\"_ _2\"></span>somma. La <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>appare de<span class=\"_ _0\"></span>stitui<span class=\"_ _1\"></span>ta di <span class=\"_ _2\"></span>ogni fondamento <span class=\"_ _0\"></span>come confermato<span class=\"_ _324\"> </span>anche <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>legale <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>duciar<span class=\"ff5\">io <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>affidato <span class=\"_ _29\"></span>l\u2019incarico <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>costituzione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span>. <span class=\"_ _29\"></span>La<span class=\"_ _324\"> </span></span>Banca, <span class=\"_ _3\"></span>unitamente <span class=\"_ _29\"></span>agli <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>2 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2009 <span class=\"_ _29\"></span>(circa <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>anni <span class=\"_ _29\"></span>prima<span class=\"_ _324\"> </span>della <span class=\"_ _29\"></span>dichiarazione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>fallimento <span class=\"_ _29\"></span>intervenuta <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>sentenza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>21 <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span>2013), <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>veva <span class=\"_ _3b\"></span>concesso<span class=\"_ _324\"> </span>una apertura di credito alla societ\u00e0 falli<span class=\"_ _1\"></span>ta, utilizzabile nella forma tecnica dell\u2019anticipo<span class=\"_ _1\"></span> su contratti<span class=\"_ _324\"> </span>verso <span class=\"_ _29\"></span>enti <span class=\"_ _29\"></span>pubb<span class=\"_ _1\"></span>lici <span class=\"_ _29\"></span>e/o <span class=\"_ _3b\"></span>pubblica <span class=\"_ _3\"></span>amminis<span class=\"_ _1\"></span>trazione, <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>l\u2019ammontare <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>1 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>ciascuna <span class=\"_ _8e\"> </span>banca; <span class=\"_ _8e\"> </span>nell\u2019att<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>concessio<span class=\"_ _1\"></span>ne<span class=\"ff2\"> <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _8e\"> </span>stata <span class=\"_ _10\"> </span>espressamente <span class=\"_ _8e\"> </span>convenuta <span class=\"_ _8e\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>rotativit\u00e0<span class=\"_ _324\"> </span></span>dell\u2019anticipazione <span class=\"_ _3\"></span>accordata. <span class=\"_ _3\"></span><span class=\"ff2\">Il <span class=\"_ _1\"></span>Tri<span class=\"_ _1\"></span>bunale <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Perugia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rigettare <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span></span>prime <span class=\"_ _3\"></span>due <span class=\"_ _1\"></span>domand<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>accolto <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>domanda <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>proposta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>revo<span class=\"_ _1\"></span>catoria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _324\"> </span>l\u2019effetto  ha  dichiarato  l<span class=\"_ _0\"></span>\u2019inefficacia  del <span class=\"_ _2c\"> </span>contratto  di  cessione  di <span class=\"_ _2c\"> </span>credito,  condannando  le  tre<span class=\"_ _324\"> </span>banche in solido tra loro a restituire <span class=\"_ _0\"></span>al fallimento la somma di Euro 21,9 milioni <span class=\"_ _0\"></span>oltre interessi legali e<span class=\"_ _324\"> </span>spese <span class=\"_ _1\"></span>legali. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>appell<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>pri<span class=\"_ _1\"></span>mo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene<span class=\"_ _324\"> </span>infondata  in <span class=\"_ _2c\"> </span>fatto  e <span class=\"_ _2c\"> </span>in  diritto, <span class=\"_ _2c\"> </span>la  cui <span class=\"_ _2c\"> </span>esecutivit\u00e0  \u00e8 <span class=\"_ _2c\"> </span>stata  sospesa <span class=\"_ _2c\"> </span>medio  tempore <span class=\"_ _2c\"> </span>dalla  Corte<span class=\"_ _324\"> </span>d\u2019Appello. L\u2019appello <span class=\"ff2\">\u00e8 in decisio<span class=\"_ _1\"></span>ne;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum di <span class=\"_ _2\"></span>Euro 5,5 milioni. <span class=\"_ _2\"></span>L\u2019at<span class=\"_ _1\"></span>trice, <span class=\"ff2\">ammessa <span class=\"_ _0\"></span>alla pr<span class=\"_ _0\"></span>ocedura di <span class=\"_ _2\"></span>amministr<span class=\"_ _1\"></span>azione straordinaria de<span class=\"_ _0\"></span>lle<span class=\"_ _324\"> </span></span></span></span>grandi <span class=\"_ _0\"></span>imprese <span class=\"_ _2\"></span>in crisi <span class=\"_ _2\"></span>ex \u201cLegge <span class=\"_ _2\"></span>Marzano\u201d, aveva <span class=\"_ _2\"></span>gi\u00e0 promosso <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>maggio 2022 <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>primo giudizio<span class=\"_ _324\"> </span>nei <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>chiedendo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Tribunale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Roma <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>revocatoria <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>llimentare <span class=\"_ _29\"></span>per<span class=\"_ _324\"> </span>Euro <span class=\"_ _3b\"> </span>0,7 <span class=\"_ _3f\"> </span>milio<span class=\"_ _1\"></span>ni. <span class=\"_ _3b\"> </span>Verso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>fine <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>mese <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>Commissar<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>Str<span class=\"_ _1\"></span>aordinari <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3f\"> </span>fatto<span class=\"_ _324\"> </span>notificare <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>secondo <span class=\"_ _3\"></span>atto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>citazione, <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>esta <span class=\"_ _3\"></span>volta <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>richiesta <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>una<span class=\"_ _324\"> </span>somma <span class=\"_ _40\"> </span>complessiva <span class=\"_ _40\"> </span>pari <span class=\"_ _40\"> </span><span class=\"ff5\">a <span class=\"_ _40\"> </span>Euro <span class=\"_ _40\"> </span>389,3 <span class=\"_ _40\"> </span>milioni <span class=\"_ _40\"> </span>cal<span class=\"_ _1\"></span>colata <span class=\"_ _40\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>dell\u2019aggravio <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>deficit<span class=\"_ _324\"> </span></span>patrimoniale <span class=\"_ _3\"></span>(o <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>netto <span class=\"_ _29\"></span>patrimonial<span class=\"_ _1\"></span>e) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>concretizzatosi <span class=\"_ _29\"></span>dal <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2015 <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _324\"> </span>dicembre <span class=\"_ _1\"></span>2017<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>domanda <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>condanna <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>proposta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>solidale <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _29\"></span>pool<span class=\"_ _324\"> </span>composto da <span class=\"_ _0\"></span>32 istituti <span class=\"_ _0\"></span>di cre<span class=\"_ _0\"></span>dito e <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 di <span class=\"_ _2\"></span>factori<span class=\"_ _1\"></span>ng, tra <span class=\"_ _0\"></span>cui il <span class=\"_ _2\"></span>Banco,<span class=\"_ _1\"></span> ad <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> societ\u00e0 <span class=\"_ _0\"></span>di revisione<span class=\"_ _324\"> </span>e ai componenti del consi<span class=\"_ _1\"></span>glio di gestione <span class=\"_ _1\"></span>e del consiglio<span class=\"_ _1\"></span> di sorveglianza di part<span class=\"_ _1\"></span>e attrice.  <span class=\"_ _1\"></span>Alla luce<span class=\"_ _324\"> </span>dei <span class=\"_ _3\"></span>primi <span class=\"_ _3\"></span>approfondimenti <span class=\"_ _3\"></span>effettuati, <span class=\"_ _29\"></span>stant<span class=\"ff5\">e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>all\u2019inizio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>allo<span class=\"_ _324\"> </span></span>stato <span class=\"_ _3\"></span>ritiene <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>richieste <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>infondate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>gli <span class=\"_ _29\"></span>elementi <span class=\"_ _29\"></span>informativi <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _29\"></span>nella <span class=\"_ _29\"></span>fase <span class=\"_ _29\"></span>istruttoria <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>portato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>concess<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>utuo<span class=\"_ _324\"> </span>chirografo <span class=\"_ _2c\"> </span>concesso  nel <span class=\"_ _2c\"> </span>mese  di <span class=\"_ _2c\"> </span>luglio <span class=\"_ _2c\"> </span>2016  non  e<span class=\"_ _0\"></span>rano <span class=\"_ _2c\"> </span>tali  da <span class=\"_ _2c\"> </span>palesare  elementi <span class=\"_ _2c\"> </span>di  dissesto<span class=\"_ _324\"> </span>economico-finanziario della controparte che si <span class=\"_ _0\"></span>trovava in una <span class=\"_ _0\"></span>fase di sviluppo <span class=\"_ _2\"></span>del proprio business<span class=\"_ _324\"> </span>con investimenti ne<span class=\"_ _0\"></span>l settore delle <span class=\"_ _0\"></span>concessioni (anche all\u2019e<span class=\"ff2\">stero e anche <span class=\"_ _0\"></span>mediante l'acquisizione di<span class=\"_ _324\"> </span></span>aziende <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>specifici <span class=\"_ _2d\"> </span>know <span class=\"_ _3f\"> </span>how<span class=\"_ _1\"></span>). <span class=\"_ _3f\"> </span>La <span class=\"_ _3f\"> </span>causa <span class=\"_ _3f\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>stata <span class=\"_ _3f\"> </span>interr<span class=\"_ _1\"></span>otta <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>decesso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>uno <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>legali.<span class=\"_ _324\"> </span>L\u2019attrice <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>deposit<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>ricorso <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>riassunzio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>causa<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>fissato <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>prima<span class=\"_ _324\"> </span></span>udienza i<span class=\"ls7\">l 25</span> febbraio 2025; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3\"></span>3,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>La <span class=\"_ _29\"></span>Curatela <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>Fallimento <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>citato <span class=\"_ _29\"></span>l\u2019incorporata <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>Popolare <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span>Spoleto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>il T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3\"></span>di Perugia <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>Sezione sp<span class=\"_ _1\"></span>ecializ<span class=\"_ _1\"></span>zata <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>impr<span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>(prima <span class=\"_ _3\"></span>udienza<span class=\"_ _324\"> </span>fissata <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>4 <span class=\"_ _3f\"> </span>novembre <span class=\"_ _3b\"> </span>2019) <span class=\"_ _3f\"> </span>chiedendo <span class=\"_ _3f\"> </span>l\u2019accertamento <span class=\"_ _3b\"> </span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff2\">annullabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3f\"> </span>ex <span class=\"_ _3b\"> </span>art. <span class=\"_ _3f\"> </span>2377 <span class=\"_ _3b\"> </span>CC <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span></span>delibera assembleare di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _1\"></span>di Spoleto S.p.A. <span class=\"_ _1\"></span>del 7 <span class=\"_ _1\"></span>maggio 2019 <span class=\"_ _1\"></span>che ha <span class=\"_ _1\"></span>approvato <span class=\"_ _1\"></span>il<span class=\"_ _324\"> </span>Progetto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>fusione <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>incorporazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>stessa <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A. <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span>mancanza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>incongruit\u00e0 <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le azioni<span class=\"_ _324\"> </span>delle due banche <span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>condanna a ris<span class=\"_ _1\"></span>arcire il Fallimento per <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>esunto danno che ad <span class=\"_ _1\"></span>esso<span class=\"_ _324\"> </span>avrebbe cagio<span class=\"_ _1\"></span>nato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conseguenza <span class=\"_ _1\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio, <span class=\"_ _1\"></span>danno <span class=\"_ _1\"></span>quanti<span class=\"_ _1\"></span><span class=\"ff2\">ficato<span class=\"_ _324\"> </span></span>da controparte <span class=\"_ _2\"></span>in Euro 3,<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>milioni o <span class=\"_ _2\"></span>nella somma <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>o minore <span class=\"_ _2\"></span>che risulter\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>giustizia. Fe<span class=\"_ _0\"></span>rmo<span class=\"_ _324\"> </span>restando <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>2504<span class=\"_ _1\"></span><span class=\"ff2\">-</span>quater <span class=\"_ _1\"></span>CC, <span class=\"_ _3\"></span>essendo <span class=\"_ _3\"></span>ormai <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>eseguita <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019iscrizione <span class=\"_ _3\"></span>dell\u2019atto<span class=\"_ _324\"> </span>di <span class=\"_ _1\"></span>fusione, <span class=\"_ _3\"></span>non pu\u00f2 <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>nunciata <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>inva<span class=\"_ _1\"></span>lidit\u00e0 <span class=\"_ _1\"></span>dell\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fus<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>tituito <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span>giudizio, ribadendo la congruit\u00e0 <span class=\"_ _0\"></span>del rapporto di cambio <span class=\"_ _0\"></span>stabilito per l\u2019operazione. <span class=\"ff2\">La CTU disposta<span class=\"_ _324\"> </span></span>in <span class=\"_ _2\"></span>corso di <span class=\"_ _2\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>congruit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>concambio <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>fusione<span class=\"_ _324\"> </span>societaria <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>questione ha <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>pettato, <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base di <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>peraltro <span class=\"_ _1\"></span>opinabili <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>valutazioni <span class=\"_ _1\"></span>d\u2019azienda, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restituzione <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Banca al <span class=\"_ _1\"></span>Fallimento <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>mporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>Euro<span class=\"_ _324\"> </span>0,9 <span class=\"_ _3b\"></span>milioni <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>titolo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risarcimento. <span class=\"_ _29\"></span>Il <span class=\"_ _3b\"></span>Giudice <span class=\"_ _3b\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>10 <span class=\"_ _3b\"></span>novembre <span class=\"_ _29\"></span>2022 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>precisazione<span class=\"_ _324\"> </span></span>delle <span class=\"_ _3\"></span>conclusioni <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>rimesso <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span>ne. <span class=\"_ _1\"></span>Con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tato<span class=\"_ _324\"> </span>condannato al pagamento dell\u2019impo<span class=\"_ _1\"></span>rto di 939.349 euro. Il Banco ha promosso appello avverso la<span class=\"_ _324\"> </span>sentenza in qua<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>infondata <span class=\"_ _1\"></span>in fatt<span class=\"_ _1\"></span>o e in <span class=\"_ _1\"></span>diritto; <span class=\"_ _3\"></span><span class=\"ff5\">il Giudice ha <span class=\"_ _1\"></span>fissato <span class=\"_ _1\"></span>l\u2019udienza per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>precisazione<span class=\"_ _324\"> </span></span>delle conclusioni in data 5 maggio 2<span class=\"_ _1\"></span>025;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _3f\"> </span>2,6 <span class=\"_ _3f\"> </span>milioni. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>convenuto <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>giudizio <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>avanti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Tribunale <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span></span>Brescia per ottenere <span class=\"_ _0\"></span>la restituzione della somma derivante dalla perdita subita inve<span class=\"_ _0\"></span>stendo in Boost<span class=\"_ _324\"> </span>WTI Oil 3x Leverage <span class=\"_ _0\"></span>ETP e Boost Natural <span class=\"_ _0\"></span>Gas 3x Leverage <span class=\"_ _0\"></span>ET<span class=\"ff5\">P.<span class=\"_ _1\"></span> L\u2019attore \u00e8 cliente del <span class=\"_ _0\"></span>Banco dal 2011<span class=\"_ _324\"> </span></span>ed ha <span class=\"_ _1\"></span>aperto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deposito <span class=\"_ _1\"></span>amministrato <span class=\"_ _1\"></span>nell\u2019ambito<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>svolto <span class=\"_ _1\"></span>diverse <span class=\"_ _1\"></span>compravendite <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span>strumenti finanziari prima di concentrare la <span class=\"_ _0\"></span>maggior parte dei propri investimenti nei <span class=\"_ _0\"></span>due strumenti<span class=\"_ _324\"> </span>finanziari ch<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>veng<span class=\"ff5\">ono contestati. <span class=\"_ _0\"></span>L\u2019attore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>rie <span class=\"_ _2\"></span>contestaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>propr<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>profilatura,<span class=\"_ _324\"> </span></span>alla <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>ulenza <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>volta <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>negli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari, <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>presunta <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>surrettizia <span class=\"_ _3f\"> </span>da<span class=\"_ _324\"> </span>parte <span class=\"_ _1\"></span>della Ba<span class=\"_ _1\"></span>nca <span class=\"_ _1\"></span>nell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>propri <span class=\"_ _1\"></span>investimenti, <span class=\"_ _1\"></span>lamenta <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">u<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>iano<span class=\"_ _324\"> </span></span>stati consigliati dalla Banca e che la relativa scheda<span class=\"_ _1\"></span> prodotto non contenesse la spiegazio<span class=\"_ _1\"></span>ne che<span class=\"_ _324\"> </span>a <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>certa <span class=\"_ _2d\"> </span>percentuale <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>perdita <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>sarebbero <span class=\"_ _2c\"> </span>stati <span class=\"_ _2d\"> </span>ritirati <span class=\"_ _2c\"> </span>dal<span class=\"_ _324\"> </span>mercato e rimborsati al <span class=\"_ _0\"></span>valo<span class=\"_ _1\"></span>re ribassato, cosa che \u00e8<span class=\"_ _0\"></span> avvenuta in data 8 marzo 2020 ge<span class=\"_ _0\"></span>nerando la<span class=\"_ _324\"> </span>minusvalenza <span class=\"_ _3b\"></span>evidenziata <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019attore. <span class=\"_ _3b\"></span>La <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>attualistica <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _3b\"></span>correttamente <span class=\"_ _29\"></span>firmata <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>una<span class=\"_ _324\"> </span>profilatura <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cliente <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cui gli <span class=\"_ _1\"></span>inv<span class=\"_ _1\"></span>estimenti <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>risultano appropr<span class=\"_ _1\"></span>iati/adeguati. <span class=\"_ _3\"></span>La causa <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _324\"> </span>decisione <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>rimessa  in <span class=\"_ _2d\"> </span>istruttoria  per <span class=\"_ _2d\"> </span>escussione <span class=\"_ _2c\"> </span>testimoniale <span class=\"_ _2c\"> </span>e  succe<span class=\"_ _0\"></span>ssivamente  \u00e8 <span class=\"_ _2d\"> </span>stata<span class=\"_ _324\"> </span>disposta CTU il cui esame ci s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"ff5\">all\u2019udienza del 30<span class=\"_ _1\"></span> aprile 2025;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro 1,8 milio<span class=\"_ _1\"></span>ni. Tratta<span class=\"_ _0\"></span>si di <span class=\"_ _0\"></span>opposizio<span class=\"_ _0\"></span>ne ad <span class=\"_ _0\"></span>atto di<span class=\"_ _0\"></span> prece<span class=\"_ _0\"></span>tto di c<span class=\"_ _0\"></span>omple<span class=\"_ _0\"></span>ssivi Euro<span class=\"_ _0\"></span> 28,1 m<span class=\"_ _0\"></span>ilioni<span class=\"_ _324\"> </span></span></span>per un <span class=\"_ _1\"></span>finanziamen<span class=\"_ _2\"></span>to <span class=\"_ _1\"></span>bancario in pool <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui il <span class=\"_ _1\"></span>Banco \u00e8 <span class=\"_ _1\"></span>esposto per <span class=\"_ _1\"></span>Euro 1,8 milioni. Il <span class=\"_ _1\"></span>Giudice,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span>provvedi<span class=\"_ _0\"></span>mento <span class=\"_ _c\"></span>notificato <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _c\"></span><span class=\"ff5\">2024 <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>riten<span class=\"_ _0\"></span>uto <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>edere<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ospensi<span class=\"_ _0\"></span>one <span class=\"_ _c\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">inaudita<span class=\"_ _324\"> </span></span></span>altera <span class=\"_ _29\"> </span>parte\u201d <span class=\"_ _3b\"> </span><span class=\"ff5\">ed <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>fissato <span class=\"_ _29\"></span>l\u2019udienza <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>trattazione <span class=\"_ _3b\"></span>in <span class=\"_ _3b\"></span>cont<span class=\"_ _0\"></span>raddito<span class=\"_ _0\"></span>rio <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>16 <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _29\"></span>2025<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>poi<span class=\"_ _324\"> </span></span></span>rinviat<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>23 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2025; <span class=\"_ _2\"></span>i<span class=\"ls144\">n <span class=\"_ _2\"></span><span class=\"ff5 ls0\">tale <span class=\"_ _2\"></span>udienza, <span class=\"_ _2\"></span>dop<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contradditto<span class=\"_ _0\"></span>rio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>all\u2019e<span class=\"_ _0\"></span>secuti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _324\"> </span></span></span>e <span class=\"_ _3\"></span>validit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>titolo<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Giudice <span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>rise<span class=\"_ _0\"></span>rvato.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Successivamen<span class=\"_ _0\"></span>te, <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>provvedim<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>5<span class=\"_ _324\"> </span>febbraio<span class=\"_ _0\"></span> 2025 i<span class=\"_ _0\"></span>l Giudice<span class=\"_ _0\"></span> ha r<span class=\"_ _0\"></span>inviato l<span class=\"_ _0\"></span>\u2019udien<span class=\"_ _0\"></span>za di p<span class=\"_ _0\"></span>rima <span class=\"_ _0\"></span>compari<span class=\"_ _0\"></span>zione al<span class=\"_ _0\"></span> 15 magg<span class=\"_ _0\"></span>io<span class=\"ff2\"> 2025;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>1,6 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _1\"></span>attrice <span class=\"_ _1\"></span>contesta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>corrente <span class=\"_ _3\"></span>chiuso in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span>2017 per <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a sofferenza con <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>negativ<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>Euro 310.21<span class=\"_ _1\"></span>7. La <span class=\"_ _1\"></span>controparte<span class=\"_ _324\"> </span>cita in <span class=\"_ _2\"></span>giudizio<span class=\"_ _1\"></span> il <span class=\"_ _2\"></span>Banco sulla <span class=\"_ _0\"></span>scorta di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>perizia eco<span class=\"_ _0\"></span>nometrica red<span class=\"_ _0\"></span>atta al <span class=\"_ _0\"></span>solo f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>di far verificare,<span class=\"_ _324\"> </span>dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>competente, <span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>contrattualiz<span class=\"_ _1\"></span>zati, <span class=\"_ _3\"></span>presuntivamente <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>legittimi<span class=\"_ _324\"> </span>o <span class=\"_ _3\"></span>comunque <span class=\"_ _29\"></span>illegali, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>soglia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>usura. <span class=\"_ _29\"></span>Sempre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dir<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>controparte, <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>oprio <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>forza <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>segnalazione <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>sofferenze <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>pra, <span class=\"_ _3\"></span>l\u2019attrice <span class=\"_ _3\"></span>avrebbe <span class=\"_ _29\"></span>visto<span class=\"_ _324\"> </span>progressivamente <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>proprio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>credito, <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>parte <span class=\"_ _3f\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3f\"> </span>istituti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>credito, <span class=\"_ _3b\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>parte <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span>fornitori. <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3f\"> </span>difficol<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>economico <span class=\"_ _3f\"> </span>finanziaria, <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>base <span class=\"_ _3b\"> </span>a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _3f\"> </span>argomentato <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>contro<span class=\"_ _1\"></span>parte,<span class=\"_ _324\"> </span>avrebbe <span class=\"_ _3\"></span>pertanto <span class=\"_ _29\"></span>causato <span class=\"_ _3\"></span>un <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>danno <span class=\"_ _3\"></span>patrimoniale, <span class=\"_ _29\"></span>complessivamente <span class=\"_ _29\"></span>quantificato <span class=\"_ _3\"></span>da<span class=\"_ _324\"> </span>controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1,4<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mln, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>presunto <span class=\"_ _3\"></span>danno <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>patrimonial<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quantificato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>85<span class=\"_ _324\"> </span>mila <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ogni <span class=\"_ _3b\"> </span>anno <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>segnalazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3b\"></span>da <span class=\"_ _3b\"> </span>liquidarsi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>via <span class=\"_ _3b\"> </span>equitativa<span class=\"_ _1\"></span>. <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>scioglimento <span class=\"_ _3b\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>riserva ass<span class=\"_ _1\"></span>unta all'udienza del <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>gennaio 2022<span class=\"_ _1\"></span>, il <span class=\"_ _1\"></span>Giudice ha solo <span class=\"_ _1\"></span>parzialmente <span class=\"_ _1\"></span>ammesso <span class=\"_ _1\"></span>le pr<span class=\"_ _3\"></span>ove<span class=\"_ _324\"> </span>articolate, <span class=\"_ _3f\"> </span>rinviando <span class=\"_ _3f\"> </span>all\u2019udienza <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>4 <span class=\"_ _3f\"> </span>luglio <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3b\"> </span>ove <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco, <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>dispo<span class=\"_ _1\"></span>sto <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Gi<span class=\"_ _1\"></span>udice, <span class=\"_ _3b\"> </span>ha<span class=\"_ _324\"> </span>prodotto <span class=\"_ _47\"> </span>l\u2019originale <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>contratto <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>conto <span class=\"_ _40\"> </span>corrente <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>documentazione <span class=\"_ _47\"> </span>relativa, <span class=\"_ _40\"> </span>mentre<span class=\"_ _324\"> </span>controparte <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>insisti<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>richiesta <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>CTU. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Banco, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span><span class=\"ff5\">er <span class=\"_ _2\"></span>eccepito <span class=\"_ _2\"></span>l\u2019info<span class=\"_ _1\"></span>ndatezza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto<span class=\"_ _324\"> </span></span>ex adverso dedotto, ha chiesto il rinvio per <span class=\"_ _0\"></span>la precisazione delle conclusioni. Il Giudice ha disposto<span class=\"_ _324\"> </span>CTU <span class=\"_ _1\"></span>grafologica <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>verific<span class=\"_ _1\"></span>are al<span class=\"_ _1\"></span>l\u2019udienza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>disponendo <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cus<span class=\"_ _1\"></span>todia <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cassaforte<span class=\"_ _324\"> </span>dell\u2019originale pr<span class=\"ff2\">odotto i<span class=\"_ _1\"></span>n atti;<span class=\"_ _324\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro <span class=\"_ _0\"></span>1,6 milioni. Parte attrice ha <span class=\"_ _0\"></span>convenuto in giudizio Banco <span class=\"_ _0\"></span>Desio avanti al Tribunale <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span>Teramo <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>ottenere <span class=\"_ _2d\"> </span>la  r<span class=\"_ _0\"></span>estituzione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Euro <span class=\"_ _2c\"> </span>1,6 <span class=\"_ _2c\"> </span>milioni <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>ritenute <span class=\"_ _2c\"> </span>nulle <span class=\"_ _2d\"> </span>e<span class=\"_ _324\"> </span>illegittime <span class=\"_ _3f\"> </span>aventi <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>gestioni <span class=\"_ _3f\"> </span>patri<span class=\"_ _1\"></span>moniali <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>atto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>pegno <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>una<span class=\"_ _324\"> </span>societ\u00e0. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>contesta <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>aver <span class=\"_ _3f\"> </span>mai <span class=\"_ _3f\"> </span>disposto <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>vendita <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il<span class=\"_ _324\"> </span>complessivo <span class=\"_ _3b\"> </span>importo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"></span>milione <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>gestione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"> </span>(vendita <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"></span>sarebbe<span class=\"_ _324\"> </span>stata <span class=\"_ _3\"></span>disposta <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>soggetto <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>facoltizzat<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>legale <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>presentante <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>garantita) <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _324\"> </span>importo <span class=\"_ _2d\"> </span>sarebbe <span class=\"_ _2d\"> </span>servito <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019apertura <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>due <span class=\"_ _2d\"> </span>nuove <span class=\"_ _2d\"> </span>gestioni <span class=\"_ _2d\"> </span>patrimoniali <span class=\"_ _2d\"> </span>poste <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>affidamenti <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>societ\u00e0 <span class=\"_ _8e\"> </span>che <span class=\"_ _8e\"> </span>controparte <span class=\"_ _8e\"> </span>afferma <span class=\"_ _8e\"> </span>non <span class=\"_ _8d\"> </span>aver <span class=\"_ _8e\"> </span>mai <span class=\"_ _8e\"> </span>costituito <span class=\"_ _8e\"> </span>ed <span class=\"_ _8e\"> </span>essere <span class=\"_ _8d\"> </span>di<span class=\"_ _324\"> </span>conseguenza <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tretta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>bonificare <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>460.000 <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ripianare <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>affidam<span class=\"_ _1\"></span>enti<span class=\"_ _324\"> </span>della societ\u00e0. La prima udienza \u00e8 fiss<span class=\"_ _1\"></span>ata il 3<span class=\"_ _1\"></span> marzo 2025;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>1,5 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>Parte <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>convenuto <span class=\"_ _3\"></span>in giudiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nostro <span class=\"_ _3\"></span>Istituto avanti <span class=\"_ _3\"></span>il Tribunale<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _29\"></span>Spoleto <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ottenere <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>restituzione <span class=\"_ _29\"></span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _29\"></span>1,<span class=\"_ _1\"></span>5 <span class=\"_ _3b\"></span>milioni <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>ritien<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>illegittimamente<span class=\"_ _324\"> </span>percepiti dal Banco princi<span class=\"_ _1\"></span>palmente per: anatocism<span class=\"_ _1\"></span>o, interessi ultralegali, com<span class=\"_ _1\"></span>missione di massimo<span class=\"_ _324\"> </span>scoperto, <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>istruttoria <span class=\"_ _d7\"> </span>veloce <span class=\"_ _d3\"> </span>(civ), <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>messa <span class=\"_ _d7\"> </span>a <span class=\"_ _d3\"> </span>disposiz<span class=\"_ _1\"></span>ione <span class=\"_ _d7\"> </span>fondi,<span class=\"_ _324\"> </span>commissioni <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>spese <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>pattuite <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>riferimento <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>due <span class=\"_ _40\"> </span>conti <span class=\"_ _3d\"> </span>correnti <span class=\"_ _47\"> </span>ordinari <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>relativ<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span>affidamenti. La prima udie<span class=\"_ _1\"></span>nza \u00e8 fissata il <span class=\"_ _1\"></span>15 aprile 202<span class=\"lsb\">5.<span class=\"_ _324\"> </span></span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span>Il <span class=\"_ _3b\"> </span>numero <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>eventi <span class=\"_ _29\"></span>pregiudizievo<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31 <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>ammonta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>4.778 <span class=\"_ _3b\"> </span>eventi. <span class=\"_ _3b\"> </span>Il<span class=\"_ _324\"> </span>risultato del processo di raccolta degli eventi <span class=\"_ _1\"></span>pregiudizievoli \u00e8 ri<span class=\"_ _1\"></span>assunto nella tabella di seguito riportata:<table class=\"s we97 hb14\" id=\"_c5fcc039-d100-4df8-8906-40a5cad85d0b\"><tr><td></td><td></td><td class=\"c x846 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x847 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x848 y3d40 we98 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls13a ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d41 w74a h691\"><div class=\"t m0 x11c h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Tipo Evento </div></td><td class=\"c x257 y3d41 w371 h691\"><div class=\"t m0 x67 h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">% Eventi </div></td><td class=\"c x849 y3d42 we99 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">lorda sul<span class=\"_ _324\"> </span></div></td><td class=\"c x84a y3d42 we9a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netta sul<span class=\"_ _324\"> </span></div></td><td class=\"c x3e6 y3d43 wca4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Recuperi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x84b y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td class=\"c x84c y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3d46 we9b hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE INTERN<span class=\"_ _0\"></span>A Perdite dovu<span class=\"_ _0\"></span>te ad atti d<span class=\"_ _0\"></span>i frode, appr<span class=\"_ _0\"></span>opriazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,02% </div></td><td class=\"c x422 y3d47 w31f h767\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x84d y3d47 w190 h767\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x7d6 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d48 we9c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>), che coinvolg<span class=\"_ _0\"></span>ono almeno<span class=\"_ _0\"></span> un membro <span class=\"_ _0\"></span>interno della<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d49 we9d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4a we9e hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE ESTER<span class=\"_ _0\"></span>NA Perdite dov<span class=\"_ _0\"></span>ute ad atti d<span class=\"_ _0\"></span>i frode, appropr<span class=\"_ _0\"></span>iazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4b w371 h5eb\"><div class=\"t m0 x26 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,75% </div></td><td class=\"c x422 y3d4b w31f h5eb\"><div class=\"t m0 x27 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">1,44% </div></td><td class=\"c x84d y3d4b w190 h5eb\"><div class=\"t m0 x4d h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,85% </div></td><td class=\"c x7d6 y3d4b w371 h5eb\"><div class=\"t m0 x42 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">41,53% </div></td></tr><tr><td class=\"c x273 y3d4c we9f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>) perpetuat<span class=\"_ _0\"></span>i da parte d<span class=\"_ _0\"></span>i terzi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4d wea0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CONTRATTO <span class=\"_ _0\"></span>DI LAVORO E SI<span class=\"_ _0\"></span>CUREZZA SUL POS<span class=\"_ _0\"></span>TO DI LAVORO<span class=\"_ _0\"></span> Perdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4e wea1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dovute ad az<span class=\"_ _0\"></span>ioni in contrast<span class=\"_ _0\"></span>o con le leggi<span class=\"_ _0\"></span> e i contratti<span class=\"_ _0\"></span> di lavoro, san<span class=\"_ _0\"></span>itarie e<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,08% </div></td><td class=\"c x422 y3d4f w31f h768\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,33% </div></td><td class=\"c x84d y3d4f w190 h768\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,34% </div></td><td class=\"c x7d6 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d50 wea2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">sicurezza sul p<span class=\"_ _0\"></span>osto di lavoro,<span class=\"_ _0\"></span> e al risarcime<span class=\"_ _0\"></span>nto per infort<span class=\"_ _0\"></span>unio o per<span class=\"_ _0\"></span> episodi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d51 wea3 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d52 wea4 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">ATTIVITA\u2019 RELAZIO<span class=\"_ _2\"></span>N<span class=\"_ _1\"></span>ALE CON<span class=\"_ _0\"></span>NESSA A CLIEN<span class=\"_ _0\"></span>TI, PRODOTTI E<span class=\"_ _0\"></span> CANALI P<span class=\"_ _0\"></span>erdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d53 wea5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">per incapacit\u00e0<span class=\"_ _0\"></span> (non intenz<span class=\"_ _0\"></span>ionale o per neg<span class=\"_ _0\"></span>ligenza) di r<span class=\"_ _0\"></span>ealizzare impegn<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d54 w371 h769\"><div class=\"t m0 x42 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">70,24% </div></td><td class=\"c x422 y3d54 w31f h769\"><div class=\"t m0 x4d h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,16% </div></td><td class=\"c x84d y3d54 w190 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,89% </div></td><td class=\"c x7d6 y3d54 w371 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d55 wea6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">professionali pr<span class=\"_ _0\"></span>esi con la client<span class=\"_ _0\"></span>ela (compr<span class=\"_ _0\"></span>esi i requisiti f<span class=\"_ _0\"></span>iduciari e di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d56 wea7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">adeguata infor<span class=\"_ _0\"></span>mazione sug<span class=\"_ _0\"></span>li investimenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d57 wea8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DANNI AGLI <span class=\"_ _0\"></span>ASSET Rientrano<span class=\"_ _0\"></span> in questa c<span class=\"_ _0\"></span>ategoria gli<span class=\"_ _0\"></span> eventi di origi<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d58 wea9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">naturale o ric<span class=\"_ _0\"></span>onducibili ad<span class=\"_ _0\"></span> azioni compiut<span class=\"_ _0\"></span>e da sogge<span class=\"_ _0\"></span>tti esterni <span class=\"_ _0\"></span>che<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d59 w371 h627\"><div class=\"t m0 x26 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,17% </div></td><td class=\"c x422 y3d59 w31f h627\"><div class=\"t m0 x27 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,13% </div></td><td class=\"c x84d y3d59 w190 h627\"><div class=\"t m0 x4d h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,11% </div></td><td class=\"c x7d6 y3d59 w371 h627\"><div class=\"t m0 x42 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">18,61% </div></td></tr><tr><td class=\"c x273 y3d5a weaa ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">provocano d<span class=\"_ _0\"></span>anni ai beni mat<span class=\"_ _0\"></span>eriali della <span class=\"_ _0\"></span>banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5b weab ha54\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">INTERRUZIO<span class=\"_ _0\"></span>NE ATTIVITA\u2019 E<span class=\"_ _0\"></span> DISFUNZIONI<span class=\"_ _0\"></span> DEI SISTEMI P<span class=\"_ _0\"></span>erdite deriv<span class=\"_ _0\"></span>anti dal<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x422 y3d5c w31f h5cb\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x84d y3d5c w190 h5cb\"><div class=\"t m0 x4d h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x7d6 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d5d weac ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">blocco di sist<span class=\"_ _0\"></span>emi informatici<span class=\"_ _0\"></span> o di collegam<span class=\"_ _0\"></span>enti di linea<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5e wead ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">ESECUZIONE D<span class=\"_ _0\"></span>ELLE DISPOSIZIO<span class=\"_ _0\"></span>NI, EROGAZIO<span class=\"_ _0\"></span>NE DEI PROD<span class=\"_ _0\"></span>OTTI E GESTIONE<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5f w371 h5c2\"><div class=\"t m0 x42 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">28,74% </div></td><td class=\"c x422 y3d5f w31f h5c2\"><div class=\"t m0 x4d h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,93% </div></td><td class=\"c x84d y3d5f w190 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,80% </div></td><td class=\"c x7d6 y3d5f w371 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">1,67% </div></td></tr><tr><td class=\"c x273 y3d60 weae ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DEI PROCESSI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d61 w74a h76a\"><div class=\"t m0 xdd h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">TOTALE Gruppo <span class=\"_ _0\"></span>Banco Desio e <span class=\"_ _0\"></span>della Brianza </div></td><td class=\"c x257 y3d61 w370 h76a\"><div class=\"t m0 x67 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x422 y3d61 w417 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x84d y3d61 w404 h76a\"><div class=\"t m0 x26 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,0% </div></td><td class=\"c x7d6 y3d61 w370 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">0,87% </div></td></tr></table>Il <span class=\"_ _2d\"> </span>valore <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>operativa <span class=\"_ _2c\"> </span>lorda <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>pari <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>21.783 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>su <span class=\"_ _2d\"> </span>cui, <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>corso <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>riferimento, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati effettuati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accantonamenti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3.311 <span class=\"_ _1\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>manifestati <span class=\"_ _1\"></span>recuperi<span class=\"_ _324\"> </span>per <span class=\"_ _29\"></span><span class=\"lsb\">190 <span class=\"_ _3b\"> </span></span>migliaia <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro; <span class=\"_ _29\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"> </span>operativa <span class=\"_ _3b\"></span>netta <span class=\"_ _29\"></span>ammonta <span class=\"_ _29\"></span>a <span class=\"_ _3f\"> </span>21.593 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-633": {
   "value": "Sezione <span class=\"_ _8a\"> </span>13   -<span class=\"ls84\">   </span>Patrimonio del<span class=\"_ _1\"></span> Gruppo   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>voci 12<span class=\"_ _1\"></span>0,130, 140, 150<span class=\"_ _1\"></span>, 160, 170 e 180<span class=\"_ _324\"> </span>13.1 \"Capitale\" e \"Azioni proprie\": compos<span class=\"_ _1\"></span>izione<table class=\"s wc21 hab3\" id=\"_d007ea8d-2a0a-458d-b5ab-75055e61396f\"><tr><td></td><td class=\"c x552 y3656 w3da h659\"><div class=\"t m0 xc5 h7c y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y3656 w3d9 h659\"><div class=\"t m0 xc5 h7c y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3657 w509 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A. Capitale </div></td><td class=\"c x552 y3657 w3da h5b7\"><div class=\"t m0 x38 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td><td class=\"c x426 y3657 w18a h5b7\"><div class=\"t m0 x3 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr><tr><td class=\"c x259 y3658 w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.1 Azioni ord<span class=\"_ _0\"></span>inarie </div></td><td class=\"c x552 y3658 w3da h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">70.693 </div></td><td class=\"c x426 y3658 w18a h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr><tr><td class=\"c x259 y3659 w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Azioni d<span class=\"_ _0\"></span>i risparmio </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365a w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.3 Azioni pr<span class=\"_ _0\"></span>ivilegiate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365b w509 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">B. Azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365c w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.1 Azioni ordin<span class=\"_ _0\"></span>arie </div></td><td class=\"c x552 y365c w3da h5b5\"><div class=\"t m0 xc9 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(5.625) </div></td><td></td></tr><tr><td class=\"c x259 y365d w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Azioni di r<span class=\"_ _0\"></span>isparmio </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365e w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.3 Azioni priv<span class=\"_ _0\"></span>ilegiate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365f w10 h570\"><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">     Totale </div></td><td class=\"c x552 y365f w50b h570\"><div class=\"t m0 x3 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">65.068 </div></td><td class=\"c x426 y365f w18a h570\"><div class=\"t m0 x3 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr></table>Il <span class=\"_ _40\"> </span>Capitale <span class=\"_ _40\"> </span>social<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>Banco <span class=\"_ _40\"> </span>Desio <span class=\"_ _47\"> </span>B<span class=\"_ _0\"></span>rianza, <span class=\"_ _47\"> </span>interamente <span class=\"_ _3d\"> </span>sott<span class=\"_ _1\"></span>oscritto <span class=\"_ _40\"> </span>e <span class=\"_ _47\"> </span>ve<span class=\"_ _0\"></span>rsato, <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _40\"> </span>composto <span class=\"_ _40\"> </span>da <span class=\"_ _47\"> </span>n.<span class=\"_ _324\"> </span>134.363.049 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>prive <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>nominal<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Banca <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>po<span class=\"_ _1\"></span>rtafogli<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>n. 1.038.006 azioni propr<span class=\"_ _1\"></span>ie.<span class=\"_ _324\"> </span>13.2 Capitale - Numero azi<span class=\"_ _1\"></span>oni della Capogruppo: variazioni annue<span class=\"_ _1\"></span> <table class=\"s wc22 hab4\" id=\"_9de878e6-3cbb-48fd-a61c-4012e1981eae\"><tr><td></td><td class=\"c x554 y3660 w325 h635\"><div class=\"t m0 x8 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Ordinarie </div></td><td class=\"c x426 y3660 w18a h635\"><div class=\"t m0 x3f h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Altre </div></td></tr><tr><td class=\"c x259 y3661 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A. Azioni esi<span class=\"_ _0\"></span>stenti all'inizio dell'<span class=\"_ _0\"></span>esercizio </div></td><td class=\"c x554 y3661 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td class=\"c x426 y3661 w18a h5b7\"><div class=\"t m0 x1e h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3662 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- interamente<span class=\"_ _0\"></span> liberate </div></td><td class=\"c x554 y3662 w325 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3663 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- non interam<span class=\"_ _0\"></span>ente liberat<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3664 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.1  Azioni pro<span class=\"_ _0\"></span>prie (-) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3665 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A.2 Azioni in circ<span class=\"_ _0\"></span>olazione: esi<span class=\"_ _0\"></span>stenze iniziali </div></td><td class=\"c x554 y3665 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3666 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3667 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.1 Nuove emi<span class=\"_ _0\"></span>ssioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3668 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a pagamento<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3669 w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- operazioni d<span class=\"_ _0\"></span>i aggregazion<span class=\"_ _0\"></span>i di imprese </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366a w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- conversione di<span class=\"_ _0\"></span> obbligazion<span class=\"_ _0\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366b w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- esercizio d<span class=\"_ _0\"></span>i warrant </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366c w50c h5b8\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- altre </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366d w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a titolo gratu<span class=\"_ _0\"></span>ito </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366e w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a favore dei<span class=\"_ _0\"></span> dipendenti </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366f w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a favore degl<span class=\"_ _0\"></span>i amministrator<span class=\"_ _0\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3670 w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- altre </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3671 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Vendita a<span class=\"_ _0\"></span>zioni proprie </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3672 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.3 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3673 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3674 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.1 Annullam<span class=\"_ _0\"></span>ento </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3675 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.2 Acquisto<span class=\"_ _0\"></span> di azioni propr<span class=\"_ _0\"></span>ie </div></td><td class=\"c x554 y3675 w325 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- 1.038.006 </div></td><td></td></tr><tr><td class=\"c x259 y3676 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.3 Operazio<span class=\"_ _0\"></span>ni di cessione<span class=\"_ _0\"></span> di imprese </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3677 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3678 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">D. Azioni in circolazion<span class=\"_ _2\"></span>e:<span class=\"_ _1\"></span> rimanenze <span class=\"_ _0\"></span>finali </div></td><td class=\"c x554 y3678 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">133.325.043<span class=\"_ _0\"></span> </div></td><td class=\"c x426 y3678 w18a h5b7\"><div class=\"t m0 x1e h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3679 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">D.1 Azioni pro<span class=\"_ _0\"></span>prie (+) </div></td><td class=\"c x554 y3679 w325 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.038.006 </div></td><td></td></tr><tr><td class=\"c x259 y367a w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">D.2 Azioni esist<span class=\"_ _0\"></span>enti alla fine d<span class=\"_ _0\"></span>ell'esercizio </div></td><td class=\"c x554 y367a w325 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y367b w50c h5b8\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- interamente<span class=\"_ _0\"></span> liberate </div></td><td class=\"c x554 y367b w325 h5b8\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y367c w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- non interam<span class=\"_ _0\"></span>ente liberat<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr></table>La <span class=\"_ _29\"></span>voce <span class=\"_ _3b\"> </span>\"Acquisto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>A<span class=\"_ _1\"></span>zioni <span class=\"_ _29\"></span>Proprie\" <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span>spone <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>acquisti <span class=\"_ _29\"></span>effettuati <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>esecuzione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>\"Programma <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>acquisto azioni <span class=\"_ _3d\"> </span>proprie\u201d<span class=\"ff2\"> <span class=\"_ _46\"> </span>della <span class=\"_ _3d\"> </span>Capogruppo <span class=\"_ _3d\"> </span></span>avviato  in <span class=\"_ _3d\"> </span>data  30 <span class=\"_ _3d\"> </span>luglio <span class=\"_ _46\"> </span>2<span class=\"_ _1\"></span>024 <span class=\"_ _3d\"> </span>a  seguito <span class=\"_ _3d\"> </span>dell\u2019approvazione  da <span class=\"_ _3d\"> </span>parte dell\u2019Assemblea <span class=\"ff2\">deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>azionisti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>18 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ha aut<span class=\"_ _1\"></span>orizzato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Consiglio <span class=\"_ _1\"></span>di Amministrazione <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effettuare </span>atti di acquisto di azioni proprie per un esborso complessivo di massim<span class=\"_ _0\"></span>i Euro 20,2 milioni.<span class=\"_ _1\"></span> 13.3  Capitale: altr<span class=\"_ _0\"></span>e informazi<span class=\"_ _0\"></span>oni Non vi sono altre informazioni in aggiunta a quelle <span class=\"_ _1\"></span>gi\u00e0 fornite nei paragrafi precedenti.<span class=\"_ _1\"></span> 13.4 Riserve di utili<span class=\"_ _0\"></span>: altre inform<span class=\"_ _0\"></span>azioni<table class=\"s wc23 hab5\" id=\"_ba996e71-890b-407c-bed2-d34f92db2681\"><tr><td></td><td></td><td class=\"c x552 y367d w50f h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y367d w3d9 h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y367e w50d h5b7\"><div class=\"t m0 xdd h3b y101 ff2 fse fc0 sc0 ls0 ws0\">Riserva lega<span class=\"_ _0\"></span>le </div></td><td></td><td class=\"c x552 y367e w50f h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">143.055 </div></td><td class=\"c x426 y367e w123 h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">119.250 </div></td></tr><tr><td class=\"c x259 y367f w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve statut<span class=\"_ _0\"></span>arie </div></td><td></td><td class=\"c x552 y367f w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">799.025 </div></td><td class=\"c x426 y367f w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">687.141 </div></td></tr><tr><td class=\"c x259 y3680 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Utili (Perdite)<span class=\"_ _0\"></span> portati a nuov<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x552 y3680 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">98.660<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3680 w123 h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">98.660 </div></td></tr><tr><td class=\"c x259 y3681 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve altre <span class=\"_ _0\"></span>FTA </div></td><td></td><td class=\"c x552 y3681 w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td><td class=\"c x426 y3681 w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td></tr><tr><td class=\"c x259 y3682 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva indispon<span class=\"_ _0\"></span>ibile ex. Art.<span class=\"_ _0\"></span> 26 D. Lgs. 10/08/2023<span class=\"_ _0\"></span> n.104 </div></td><td></td><td class=\"c x552 y3682 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">46.700 </div></td><td class=\"c x426 y3682 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3683 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva vincola<span class=\"_ _0\"></span>ta per opera<span class=\"_ _0\"></span>zioni di acquisto <span class=\"_ _0\"></span>azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td class=\"c x552 y3683 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">20.200 </div></td><td class=\"c x426 y3683 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3684 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Altre riserve </div></td><td></td><td class=\"c x552 y3684 w50f h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3684 w123 h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">84<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x259 y3685 w50d h5b7\"><div class=\"t m0 x172 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x552 y3685 w50f h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.210.692 </div></td><td class=\"c x426 y3685 w123 h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.008.099 </div></td></tr></table>SEZIONE 1 <span class=\"ff4\">\u2013</span> IL PATRIMONIO CONSOLIDATO A. Informazioni di natura q<span class=\"_ _1\"></span>ualitativa Il Gruppo Banco Desio dedica pri<span class=\"_ _1\"></span>maria attenzione al capi<span class=\"_ _1\"></span>tale proprio, consapevole sia della sua funzi<span class=\"_ _1\"></span>one come <span class=\"_ _3\"></span>fattore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presidi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>fiducia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>stakeholder, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>utilizzabile <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>assorbire <span class=\"_ _1\"></span>eventuali perdite, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>importanza dello <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span><span class=\"ff2\">o nella <span class=\"_ _2\"></span>gestion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fini <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ettamente operativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _0\"></span>aziendale.<span class=\"_ _1\"></span> </span>Un buo<span class=\"_ _1\"></span>n li<span class=\"_ _1\"></span>vello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonializz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>consente, <span class=\"_ _1\"></span>infatti, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>affrontare <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>svi<span class=\"_ _1\"></span>luppo az<span class=\"_ _1\"></span>iendale con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ecessari margini di autonomia e preservar<span class=\"_ _1\"></span>e la stabilit\u00e0 del Gruppo.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>politica <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>pertanto <span class=\"_ _3\"></span>quella <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>attribuire <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>rilevante <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>iorit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>capitale <span class=\"_ _3\"></span>proprio <span class=\"_ _1\"></span>per utilizzarlo al meglio nell\u2019espansione dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>nozione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>contabile utilizzata <span class=\"_ _2\"></span>dal Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>data dalla <span class=\"_ _2\"></span>somma alge<span class=\"_ _0\"></span>brica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>segu<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>voci del <span class=\"_ _2\"></span>passivo di <span class=\"_ _2\"></span>Stato <span class=\"_ _2\"></span>patrimoniale: <span class=\"_ _2\"></span>Capit<span class=\"_ _1\"></span>ale, <span class=\"_ _2\"></span>Riserve <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>Riserve, <span class=\"_ _0\"></span>Sovrapprezzi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>emissio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Uti<span class=\"_ _1\"></span>le d\u2019esercizio.<span class=\"_ _324\"> </span>B.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff3\">Informazioni di natura quantitativa </span></span>B.1 Patrimonio <span class=\"_ _0\"></span>contabile con<span class=\"_ _0\"></span>solidato: ripartizione<span class=\"_ _0\"></span> per tipologia d<span class=\"_ _0\"></span>i impresa <table class=\"s weaf hb16\" id=\"_912c7d6b-2d66-4ffe-981d-2fbeebf11a3d\"><tr><td class=\"c x23c y3d62 w74b h30f\"><div class=\"t m0 xdd hfe y1123 ff3 fs10 fc0 sc0 ls0 ws0\">Voci del patrim<span class=\"_ _1\"></span>onio netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x680 y3d63 web0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x84e y3d63 web1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x84f y3d63 web2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x850 y3d63 web3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _324\"> </span></div></td><td class=\"c x851 y3d62 w352 h30f\"><div class=\"t m0 xdd hfe y1123 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x852 y3d64 web4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Prudenziale<span class=\"_ _324\"> </span></div></td><td class=\"c x853 y3d64 web5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _324\"> </span></div></td><td class=\"c x854 y3d64 web6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _324\"> </span></div></td><td class=\"c x855 y3d64 web7 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">aggiustamenti<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x856 y3d65 web8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls89 ws0\">da<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x857 y3d66 web9 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x23c y3d67 w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">1. Capitale s<span class=\"_ _1\"></span>ociale </div></td><td></td><td></td><td class=\"c x858 y3d67 w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 54.026 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d67 w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 54.026 </div></td></tr><tr><td class=\"c x23c y3d68 w74b h57f\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">2. Sovrapprezzi<span class=\"_ _1\"></span> di emissione<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x858 y3d68 w74c h57f\"><div class=\"t m0 x4c h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.809 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d68 w352 h57f\"><div class=\"t m0 x27 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.809 </div></td></tr><tr><td class=\"c x23c y3d69 w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">3. Riserve </div></td><td></td><td></td><td class=\"c x858 y3d69 w74c h55e\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>254.216<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d69 w352 h55e\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>254.216<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x23c y3d6a w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - di utili: </div></td><td></td><td></td><td class=\"c x858 y3d6a w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 26.492 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6a w36f h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 26.492 </div></td></tr><tr><td></td><td class=\"c x23c y3d6b w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">a) legale </span></div></td><td></td><td class=\"c x858 y3d6b w74c h55e\"><div class=\"t m0 x2d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.261 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6b w352 h55e\"><div class=\"t m0 xb6 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.261 </div></td></tr><tr><td></td><td class=\"c x23c y3d6c w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">d) altre </span></div></td><td></td><td class=\"c x858 y3d6c w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">19.</span>231 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6c w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">19.</span>231 </div></td></tr><tr><td class=\"c x23c y3d6d w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - altre </div></td><td></td><td></td><td class=\"c x858 y3d6d w74c h55e\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>227.724<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6d w352 h55e\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>227.724<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x23c y3d6e w74b h57f\" colspan=\"2\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">4. Strumenti di c<span class=\"_ _1\"></span>apitale </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d6f weba ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">5.<span class=\"_ _324\"> </span></div></td><td class=\"c x859 y3d6f webb ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(Azioni proprie)</div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x23c y3d70 w74b h736\" colspan=\"2\"><div class=\"t m0 xdd h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\"> 6. Riserve da valuta<span class=\"_ _1\"></span>zione:<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x858 y3d70 w74c h736\"><div class=\"t m0 x46 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\">12.601 </div></td><td></td><td></td><td class=\"c x27d y3d70 w5aa h736\"><div class=\"t m0 x1f1 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d70 w352 h736\"><div class=\"t m0 x31 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\">12.624 </div></td></tr><tr><td class=\"c x273 y3d71 wa08 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d72 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d72 webd ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _1\"></span> di capital<span class=\"_ _1\"></span>e designati al fair value co<span class=\"_ _1\"></span>n impatto sulla<span class=\"_ _1\"></span> redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d73 w74c h273\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(523)  </div></td><td></td><td></td><td></td><td class=\"c x851 y3d73 w352 h273\"><div class=\"t m0 xee h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> (523) </div></td></tr><tr><td class=\"c x273 y3d74 webe ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0<span class=\"_ _1\"></span> complessiva<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d75 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d75 webf ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Attivit<span class=\"_ _1\"></span>\u00e0 finanziarie (diverse da<span class=\"_ _1\"></span>i tit<span class=\"_ _1\"></span>oli di capitale<span class=\"_ _1\"></span>) valutate al fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d76 w74c h273\"><div class=\"t m0 x4c h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(7.196<span class=\"ls122\">) <span class=\"_ _1\"></span></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d76 w352 h273\"><div class=\"t m0 xb6 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(7.196 </div></td></tr><tr><td></td><td class=\"c x85a y3d77 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d77 wec0 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Attivit<span class=\"_ _1\"></span>\u00e0 materiali</div></td><td class=\"c x858 y3d78 w74c h55e\"><div class=\"t m0 x2e h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">95</span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d78 w352 h55e\"><div class=\"t m0 x47 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">95</span> </div></td></tr><tr><td></td><td class=\"c x85a y3d79 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d79 wec1 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Utili (pe<span class=\"_ _1\"></span>rdite) attuariali<span class=\"_ _1\"></span> relativi a piani previd<span class=\"_ _1\"></span>enziali a b<span class=\"_ _1\"></span>enefici definiti<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d7a w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(2.8<span class=\"ls95\">40</span>) </div></td><td></td><td></td><td></td><td class=\"c x851 y3d7a w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(2.8<span class=\"ls95\">40</span>) </div></td></tr><tr><td class=\"c x273 y3d7b wec2 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al p<span class=\"_ _1\"></span>atrimonio netto<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d7c webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d7c wec3 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Quote dell<span class=\"_ _1\"></span>e riserve da valuta<span class=\"_ _1\"></span>zione relative al<span class=\"_ _1\"></span>le parteci<span class=\"_ _1\"></span>pazioni</div></td><td></td><td></td><td></td><td class=\"c x27d y3d7d w5aa h294\"><div class=\"t m0 x1f1 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d7d w352 h294\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td></tr><tr><td></td><td class=\"c x85c y3d7e webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85d y3d7e wec4 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Leggi sp<span class=\"_ _1\"></span>eciali d<span class=\"_ _1\"></span>i rivalutazione</div></td><td class=\"c x858 y3d7f w74c h55e\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 23.065 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d7f w352 h55e\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 23.065 </div></td></tr><tr><td class=\"c x23c y3d80 w74b h736\"><div class=\"t m0 xdd h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\">Utile (perdita<span class=\"_ _1\"></span>) d'esercizi<span class=\"_ _1\"></span>o (+/-) del grupp<span class=\"_ _1\"></span>o e di terzi<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x858 y3d80 w74c h736\"><div class=\"t m0 xb6 h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\"> 124.259 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d80 w352 h736\"><div class=\"t m0 x30 h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\"> 124.259 </div></td></tr><tr><td></td><td></td><td class=\"c x23c y3d81 w74b h272\"><div class=\"t m0 x7 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _1\"></span> </div></td><td class=\"c x858 y3d81 w74c h272\"><div class=\"t m0 x4d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls87\"></span><span class=\"ls87\">1.455</span>.<span class=\"ls87\">911</span> </div></td><td></td><td></td><td class=\"c x27d y3d81 w5aa h272\"><div class=\"t m0 x1f1 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d81 w352 h272\"><div class=\"t m0 x67 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls87\"></span><span class=\"ls87\">1.</span>455.934 </div></td></tr></table><div class=\"c w382 h5a2 gs2b7\"><div class=\"t m0 xdd h7c y11c ff3 fse fc0 sc0 ls0 ws0\">B.2 Riserve da <span class=\"_ _0\"></span>valutazione delle<span class=\"_ _0\"></span> attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie valutate al fa<span class=\"_ _0\"></span>ir value con impa<span class=\"_ _0\"></span>tto sulla redd<span class=\"_ _0\"></span>itivit\u00e0 comples<span class=\"_ _0\"></span>siva: </div><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">composizione<span class=\"_ _0\"></span> </div></div><div class=\"c w4aa h767 gs2b8\"><div class=\"t m0 xdd h5b1 y278b ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0/valori </div></div><div class=\"gs2b9\"><table class=\"s wec5 hb17\" id=\"_25247c05-4e8d-4103-b829-bb6058c966a5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x85e y3d82 wec6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x85f y3d83 wec7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x860 y3d84 w753 h5d4\"><div class=\"t m0 x4b h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Consolidato Prudenziale </div></td><td></td><td></td><td class=\"c x861 y3d85 wec8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x36f y3d84 w684 h5d4\"><div class=\"t m0 x31 h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Altre imprese </div></td><td class=\"c x862 y3d86 wec9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">aggiustamenti da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x863 y3d84 w3e2 h5d4\"><div class=\"t m0 xbe h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x864 y3d87 weca ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x865 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x866 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x867 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x868 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x869 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x5ca y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x862 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86a y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86b y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86c y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x86d y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x86e y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x86f y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x870 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x871 y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x872 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x873 y3d89 wecd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x874 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x875 y3d89 wecd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x876 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d8a w41d h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito </div></td><td class=\"c x860 y3d8a w44a h550\"><div class=\"t m0 x4d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x877 y3d8a w74f h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(9.908) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x863 y3d8a w751 h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x878 y3d8a w752 h550\"><div class=\"t m0 x131 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(9.908) </div></td></tr><tr><td class=\"c x259 y3d8b w4aa h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale </div></td><td class=\"c x860 y3d8b w44a h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x877 y3d8b w74f h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(523) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x878 y3d8b w752 h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(523) </div></td></tr><tr><td class=\"c x259 y3d8c w41d h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Finanziam<span class=\"_ _0\"></span>enti </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 x259 y3d8d w5bb h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>024 </div></td><td class=\"c x879 y3d8d w677 h550\"><div class=\"t m0 x4b h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x87a y3d8d w5dd h550\"><div class=\"t m0 xa8 h7c yf55 ff3 fse fc0 sc0 ls12f ws0\">(1<span class=\"ls0\">0.431</span><span class=\"ls0\">) </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x67a y3d8d w6e6 h550\"><div class=\"t m0 x8 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x87b y3d8d w3e6 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls12f ws0\">(1<span class=\"ls0\">0.431</span><span class=\"ls0\">) </span></div></td></tr><tr><td class=\"c x259 y3d8e w758 h550\"><div class=\"t m0 xdd h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>023 </div></td><td class=\"c x879 y3d8e w677 h550\"><div class=\"t m0 x4b h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">1.686 </div></td><td class=\"c x87a y3d8e w5dd h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">(18.839) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x67a y3d8e w6e6 h550\"><div class=\"t m0 x8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">1.686 </div></td><td class=\"c x87b y3d8e w36a h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">(18.839) </div></td></tr></table></div><div class=\"c w382 h76d gs2ba\"><div class=\"t m0 xdd h7c y2145 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h7c y144 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h7c y14f ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">B.3 Riserve da <span class=\"_ _0\"></span>valutazione delle<span class=\"_ _0\"></span> attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al f<span class=\"_ _0\"></span>air value con i<span class=\"_ _0\"></span>mpatto sulla red<span class=\"_ _0\"></span>ditivit\u00e0 comple<span class=\"_ _0\"></span>ssiva: </div><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">variazioni annu<span class=\"_ _0\"></span>e </div><div class=\"t m0 xdd h7c y1 ff3 fse fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs2bb\"><table class=\"s wece hb18\" id=\"_6f35810d-3ddb-4214-8c74-0f2519cc0c16\"><tr><td></td><td class=\"c x516 y3d8f w75a h73c\"><div class=\"t m0 x27 h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Titoli di debito <span class=\"_ _0\"></span> </div></td><td class=\"c x87c y3d8f w684 h73c\"><div class=\"t m0 x4b h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Titoli di capitale<span class=\"_ _0\"></span> </div></td><td class=\"c x7b3 y3d8f w52f h73c\"><div class=\"t m0 xdd h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y3d90 w759 h2c9\"><div class=\"t m0 xdd h7c y13c8 ff3 fse fc0 sc0 ls0 ws0\">1. Esistenze ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x516 y3d90 w75a h2c9\"><div class=\"t m0 xa8 hb y11ba ff3 fs3 fc0 sc0 ls0 ws0\">(16.630) </div></td><td class=\"c x87c y3d90 w684 h2c9\"><div class=\"t m0 x22 hb y11ba ff3 fs3 fc0 sc0 ls0 ws0\">(523) </div></td><td></td></tr><tr><td class=\"c x259 y3d91 w759 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">2. Variazioni positi<span class=\"_ _0\"></span>ve </div></td><td class=\"c x516 y3d91 w75a h268\"><div class=\"t m0 x2f hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">11.491<span class=\"fse\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d92 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.1 Incrementi d<span class=\"_ _0\"></span>i fair value </div></td><td class=\"c x516 y3d92 w75a h268\"><div class=\"t m0 x75 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">6.521 </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d93 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.2 Rettifiche d<span class=\"_ _0\"></span>i valore per risc<span class=\"_ _0\"></span>hio di credito </div></td><td class=\"c x516 y3d93 w75a h268\"><div class=\"t m0 x13f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">50</span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d94 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.3 Rigiro a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico di riserve<span class=\"_ _0\"></span> negative da r<span class=\"_ _0\"></span>ealizzo </div></td><td class=\"c x516 y3d94 w75a h268\"><div class=\"t m0 x75 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.920 </div></td><td></td><td></td></tr><tr><td class=\"c x5a5 y3d95 wecf ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Trasferimen<span class=\"_ _0\"></span>ti ad altre com<span class=\"_ _0\"></span>ponenti di p<span class=\"_ _0\"></span>atrimonio nett<span class=\"_ _0\"></span>o (titoli d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d96 wed0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d97 w759 h594\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2.5 Altre variaz<span class=\"_ _0\"></span>ioni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d98 w759 ha5\"><div class=\"t m0 xdd h7c ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Variazioni nega<span class=\"_ _0\"></span>tive </div></td><td class=\"c x516 y3d98 w75a ha5\"><div class=\"t m0 x4e hb y20ad ff3 fs3 fc0 sc0 ls0 ws0\">(2.057) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d99 w759 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.1 Riduzioni di fa<span class=\"_ _0\"></span>ir value </div></td><td class=\"c x516 y3d99 w75a h268\"><div class=\"t m0 x22 h3b ye80 ff2 fse fc0 sc0 ls10c ws0\">(4<span class=\"ls0\">4<span class=\"ls3f\">6</span></span><span class=\"ls0\"><span class=\"ls3f\">)</span>  </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9a w759 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riprese di v<span class=\"_ _0\"></span>alore per risc<span class=\"_ _0\"></span>hio di credito </div></td><td class=\"c x516 y3d9a w75a h268\"><div class=\"t m0 xc9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">(<span class=\"ls3f\">85</span>) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9b w759 h5ef\"><div class=\"t m0 x30 h3b y11c4 ff2 fse fc0 sc0 ls0 ws0\">3.3 Rigiro a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico da riserve<span class=\"_ _0\"></span> positive da re<span class=\"_ _0\"></span>alizzo </div></td><td class=\"c x516 y3d9b w75a h5ef\"><div class=\"t m0 x36 h3b y11c4 ff2 fse fc0 sc0 ls0 ws0\">(1.526) </div></td><td></td><td></td></tr><tr><td class=\"c x5a5 y3d9c wed1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.4 Trasferimen<span class=\"_ _0\"></span>ti ad altre comp<span class=\"_ _0\"></span>onenti di patr<span class=\"_ _0\"></span>imonio netto <span class=\"_ _0\"></span>(titoli di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d9d wed0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9e w759 h568\"><div class=\"t m0 x30 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3.5 Altre variaz<span class=\"_ _0\"></span>ioni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9f w759 h5e0\"><div class=\"t m0 xdd h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">4. Rimanenze fin<span class=\"_ _0\"></span>ali </div></td><td class=\"c x516 y3d9f w75a h5e0\"><div class=\"t m0 x4e hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">(7.196) </div></td><td class=\"c x87c y3d9f w684 h5e0\"><div class=\"t m0 x22 hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">(523) </div></td><td></td></tr></table></div><div class=\"c w2 h0 gs2bc\"><div class=\"t m0 x3 ha y1ef9 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb5 y1c93 ff3 fs4 fc0 sc0 ls0 ws0\">B.4 Riserve da valutazione relati<span class=\"_ _1\"></span>ve a piani a benefici definiti: variazioni an<span class=\"_ _1\"></span>nue<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha yd17 ff5 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _29\"></span>riserve <span class=\"_ _29\"></span>da <span class=\"_ _3b\"></span>valutazione <span class=\"_ _29\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>piani <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>benefici <span class=\"_ _3b\"></span>definiti <span class=\"_ _29\"></span>hanno <span class=\"_ _29\"></span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>dell\u2019esercizio <span class=\"_ _3b\"></span>un </div><div class=\"t m0 x3 ha y2688 ff2 fs4 fc0 sc0 ls0 ws0\">effetto pos<span class=\"_ _1\"></span>itivo <span class=\"_ _1\"></span>per 1<span class=\"lsb\">3 <span class=\"_ _1\"></span></span>migliaia di <span class=\"_ _1\"></span>euro (al <span class=\"_ _1\"></span>netto del r<span class=\"_ _1\"></span>elativo <span class=\"_ _1\"></span>effetto fis<span class=\"_ _1\"></span>cale di <span class=\"_ _3\"></span>7 migliaia di <span class=\"_ _1\"></span>euro), derivant<span class=\"_ _1\"></span>e </div><div class=\"t m0 x3 ha y1189 ff5 fs4 fc0 sc0 ls0 ws0\">dalla variazione dell\u2019attualiz<span class=\"_ _1\"></span>zazione sul fondo trattamento di fine rapport<span class=\"_ _1\"></span>o determinato a fini civ<span class=\"_ _1\"></span>ilistici.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y2206 ff20 fsb fc3 sc0 ls0 ws0\"> <span class=\"_ _af\"> </span><span class=\"ff2 fs4 fc0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-670": {
   "value": "Sezione <span class=\"_ _8a\"> </span>13   -<span class=\"ls84\">   </span>Patrimonio del<span class=\"_ _1\"></span> Gruppo   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>voci 12<span class=\"_ _1\"></span>0,130, 140, 150<span class=\"_ _1\"></span>, 160, 170 e 180<span class=\"_ _324\"> </span>13.1 \"Capitale\" e \"Azioni proprie\": compos<span class=\"_ _1\"></span>izione<table class=\"s wc21 hab3\" id=\"_d007ea8d-2a0a-458d-b5ab-75055e61396f\"><tr><td></td><td class=\"c x552 y3656 w3da h659\"><div class=\"t m0 xc5 h7c y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y3656 w3d9 h659\"><div class=\"t m0 xc5 h7c y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3657 w509 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A. Capitale </div></td><td class=\"c x552 y3657 w3da h5b7\"><div class=\"t m0 x38 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td><td class=\"c x426 y3657 w18a h5b7\"><div class=\"t m0 x3 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr><tr><td class=\"c x259 y3658 w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.1 Azioni ord<span class=\"_ _0\"></span>inarie </div></td><td class=\"c x552 y3658 w3da h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">70.693 </div></td><td class=\"c x426 y3658 w18a h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr><tr><td class=\"c x259 y3659 w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Azioni d<span class=\"_ _0\"></span>i risparmio </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365a w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.3 Azioni pr<span class=\"_ _0\"></span>ivilegiate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365b w509 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">B. Azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365c w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.1 Azioni ordin<span class=\"_ _0\"></span>arie </div></td><td class=\"c x552 y365c w3da h5b5\"><div class=\"t m0 xc9 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(5.625) </div></td><td></td></tr><tr><td class=\"c x259 y365d w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Azioni di r<span class=\"_ _0\"></span>isparmio </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365e w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.3 Azioni priv<span class=\"_ _0\"></span>ilegiate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365f w10 h570\"><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">     Totale </div></td><td class=\"c x552 y365f w50b h570\"><div class=\"t m0 x3 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">65.068 </div></td><td class=\"c x426 y365f w18a h570\"><div class=\"t m0 x3 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr></table>Il <span class=\"_ _40\"> </span>Capitale <span class=\"_ _40\"> </span>social<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>Banco <span class=\"_ _40\"> </span>Desio <span class=\"_ _47\"> </span>B<span class=\"_ _0\"></span>rianza, <span class=\"_ _47\"> </span>interamente <span class=\"_ _3d\"> </span>sott<span class=\"_ _1\"></span>oscritto <span class=\"_ _40\"> </span>e <span class=\"_ _47\"> </span>ve<span class=\"_ _0\"></span>rsato, <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _40\"> </span>composto <span class=\"_ _40\"> </span>da <span class=\"_ _47\"> </span>n.<span class=\"_ _324\"> </span>134.363.049 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>prive <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>nominal<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Banca <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>po<span class=\"_ _1\"></span>rtafogli<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>n. 1.038.006 azioni propr<span class=\"_ _1\"></span>ie.<span class=\"_ _324\"> </span>13.2 Capitale - Numero azi<span class=\"_ _1\"></span>oni della Capogruppo: variazioni annue<span class=\"_ _1\"></span> <table class=\"s wc22 hab4\" id=\"_9de878e6-3cbb-48fd-a61c-4012e1981eae\"><tr><td></td><td class=\"c x554 y3660 w325 h635\"><div class=\"t m0 x8 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Ordinarie </div></td><td class=\"c x426 y3660 w18a h635\"><div class=\"t m0 x3f h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Altre </div></td></tr><tr><td class=\"c x259 y3661 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A. Azioni esi<span class=\"_ _0\"></span>stenti all'inizio dell'<span class=\"_ _0\"></span>esercizio </div></td><td class=\"c x554 y3661 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td class=\"c x426 y3661 w18a h5b7\"><div class=\"t m0 x1e h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3662 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- interamente<span class=\"_ _0\"></span> liberate </div></td><td class=\"c x554 y3662 w325 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3663 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- non interam<span class=\"_ _0\"></span>ente liberat<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3664 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.1  Azioni pro<span class=\"_ _0\"></span>prie (-) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3665 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A.2 Azioni in circ<span class=\"_ _0\"></span>olazione: esi<span class=\"_ _0\"></span>stenze iniziali </div></td><td class=\"c x554 y3665 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3666 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3667 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.1 Nuove emi<span class=\"_ _0\"></span>ssioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3668 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a pagamento<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3669 w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- operazioni d<span class=\"_ _0\"></span>i aggregazion<span class=\"_ _0\"></span>i di imprese </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366a w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- conversione di<span class=\"_ _0\"></span> obbligazion<span class=\"_ _0\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366b w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- esercizio d<span class=\"_ _0\"></span>i warrant </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366c w50c h5b8\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- altre </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366d w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a titolo gratu<span class=\"_ _0\"></span>ito </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366e w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a favore dei<span class=\"_ _0\"></span> dipendenti </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366f w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a favore degl<span class=\"_ _0\"></span>i amministrator<span class=\"_ _0\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3670 w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- altre </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3671 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Vendita a<span class=\"_ _0\"></span>zioni proprie </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3672 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.3 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3673 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3674 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.1 Annullam<span class=\"_ _0\"></span>ento </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3675 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.2 Acquisto<span class=\"_ _0\"></span> di azioni propr<span class=\"_ _0\"></span>ie </div></td><td class=\"c x554 y3675 w325 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- 1.038.006 </div></td><td></td></tr><tr><td class=\"c x259 y3676 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.3 Operazio<span class=\"_ _0\"></span>ni di cessione<span class=\"_ _0\"></span> di imprese </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3677 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3678 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">D. Azioni in circolazion<span class=\"_ _2\"></span>e:<span class=\"_ _1\"></span> rimanenze <span class=\"_ _0\"></span>finali </div></td><td class=\"c x554 y3678 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">133.325.043<span class=\"_ _0\"></span> </div></td><td class=\"c x426 y3678 w18a h5b7\"><div class=\"t m0 x1e h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3679 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">D.1 Azioni pro<span class=\"_ _0\"></span>prie (+) </div></td><td class=\"c x554 y3679 w325 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.038.006 </div></td><td></td></tr><tr><td class=\"c x259 y367a w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">D.2 Azioni esist<span class=\"_ _0\"></span>enti alla fine d<span class=\"_ _0\"></span>ell'esercizio </div></td><td class=\"c x554 y367a w325 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y367b w50c h5b8\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- interamente<span class=\"_ _0\"></span> liberate </div></td><td class=\"c x554 y367b w325 h5b8\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y367c w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- non interam<span class=\"_ _0\"></span>ente liberat<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr></table>La <span class=\"_ _29\"></span>voce <span class=\"_ _3b\"> </span>\"Acquisto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>A<span class=\"_ _1\"></span>zioni <span class=\"_ _29\"></span>Proprie\" <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span>spone <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>acquisti <span class=\"_ _29\"></span>effettuati <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>esecuzione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>\"Programma <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>acquisto azioni <span class=\"_ _3d\"> </span>proprie\u201d<span class=\"ff2\"> <span class=\"_ _46\"> </span>della <span class=\"_ _3d\"> </span>Capogruppo <span class=\"_ _3d\"> </span></span>avviato  in <span class=\"_ _3d\"> </span>data  30 <span class=\"_ _3d\"> </span>luglio <span class=\"_ _46\"> </span>2<span class=\"_ _1\"></span>024 <span class=\"_ _3d\"> </span>a  seguito <span class=\"_ _3d\"> </span>dell\u2019approvazione  da <span class=\"_ _3d\"> </span>parte dell\u2019Assemblea <span class=\"ff2\">deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>azionisti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>18 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ha aut<span class=\"_ _1\"></span>orizzato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Consiglio <span class=\"_ _1\"></span>di Amministrazione <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effettuare </span>atti di acquisto di azioni proprie per un esborso complessivo di massim<span class=\"_ _0\"></span>i Euro 20,2 milioni.<span class=\"_ _1\"></span> 13.3  Capitale: altr<span class=\"_ _0\"></span>e informazi<span class=\"_ _0\"></span>oni Non vi sono altre informazioni in aggiunta a quelle <span class=\"_ _1\"></span>gi\u00e0 fornite nei paragrafi precedenti.<span class=\"_ _1\"></span> 13.4 Riserve di utili<span class=\"_ _0\"></span>: altre inform<span class=\"_ _0\"></span>azioni <table class=\"s wc23 hab5\" id=\"_ba996e71-890b-407c-bed2-d34f92db2681\"><tr><td></td><td></td><td class=\"c x552 y367d w50f h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y367d w3d9 h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y367e w50d h5b7\"><div class=\"t m0 xdd h3b y101 ff2 fse fc0 sc0 ls0 ws0\">Riserva lega<span class=\"_ _0\"></span>le </div></td><td></td><td class=\"c x552 y367e w50f h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">143.055 </div></td><td class=\"c x426 y367e w123 h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">119.250 </div></td></tr><tr><td class=\"c x259 y367f w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve statut<span class=\"_ _0\"></span>arie </div></td><td></td><td class=\"c x552 y367f w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">799.025 </div></td><td class=\"c x426 y367f w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">687.141 </div></td></tr><tr><td class=\"c x259 y3680 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Utili (Perdite)<span class=\"_ _0\"></span> portati a nuov<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x552 y3680 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">98.660<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3680 w123 h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">98.660 </div></td></tr><tr><td class=\"c x259 y3681 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve altre <span class=\"_ _0\"></span>FTA </div></td><td></td><td class=\"c x552 y3681 w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td><td class=\"c x426 y3681 w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td></tr><tr><td class=\"c x259 y3682 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva indispon<span class=\"_ _0\"></span>ibile ex. Art.<span class=\"_ _0\"></span> 26 D. Lgs. 10/08/2023<span class=\"_ _0\"></span> n.104 </div></td><td></td><td class=\"c x552 y3682 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">46.700 </div></td><td class=\"c x426 y3682 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3683 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva vincola<span class=\"_ _0\"></span>ta per opera<span class=\"_ _0\"></span>zioni di acquisto <span class=\"_ _0\"></span>azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td class=\"c x552 y3683 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">20.200 </div></td><td class=\"c x426 y3683 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3684 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Altre riserve </div></td><td></td><td class=\"c x552 y3684 w50f h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3684 w123 h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">84<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x259 y3685 w50d h5b7\"><div class=\"t m0 x172 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x552 y3685 w50f h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.210.692 </div></td><td class=\"c x426 y3685 w123 h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.008.099 </div></td></tr></table>SEZIONE 1 <span class=\"ff4\">\u2013</span> IL PATRIMONIO CONSOLIDATO A. Informazioni di natura q<span class=\"_ _1\"></span>ualitativa Il Gruppo Banco Desio dedica pri<span class=\"_ _1\"></span>maria attenzione al capi<span class=\"_ _1\"></span>tale proprio, consapevole sia della sua funzi<span class=\"_ _1\"></span>one come <span class=\"_ _3\"></span>fattore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presidi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>fiducia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>stakeholder, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>utilizzabile <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>assorbire <span class=\"_ _1\"></span>eventuali perdite, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>importanza dello <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span><span class=\"ff2\">o nella <span class=\"_ _2\"></span>gestion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fini <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ettamente operativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _0\"></span>aziendale.<span class=\"_ _1\"></span> </span>Un buo<span class=\"_ _1\"></span>n li<span class=\"_ _1\"></span>vello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonializz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>consente, <span class=\"_ _1\"></span>infatti, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>affrontare <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>svi<span class=\"_ _1\"></span>luppo az<span class=\"_ _1\"></span>iendale con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ecessari margini di autonomia e preservar<span class=\"_ _1\"></span>e la stabilit\u00e0 del Gruppo.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>politica <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>pertanto <span class=\"_ _3\"></span>quella <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>attribuire <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>rilevante <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>iorit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>capitale <span class=\"_ _3\"></span>proprio <span class=\"_ _1\"></span>per utilizzarlo al meglio nell\u2019espansione dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>nozione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>contabile utilizzata <span class=\"_ _2\"></span>dal Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>data dalla <span class=\"_ _2\"></span>somma alge<span class=\"_ _0\"></span>brica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>segu<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>voci del <span class=\"_ _2\"></span>passivo di <span class=\"_ _2\"></span>Stato <span class=\"_ _2\"></span>patrimoniale: <span class=\"_ _2\"></span>Capit<span class=\"_ _1\"></span>ale, <span class=\"_ _2\"></span>Riserve <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>Riserve, <span class=\"_ _0\"></span>Sovrapprezzi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>emissio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Uti<span class=\"_ _1\"></span>le d\u2019esercizio.<span class=\"_ _324\"> </span>B.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff3\">Informazioni di natura quantitativa </span></span>B.1 Patrimonio <span class=\"_ _0\"></span>contabile con<span class=\"_ _0\"></span>solidato: ripartizione<span class=\"_ _0\"></span> per tipologia d<span class=\"_ _0\"></span>i impresa <table class=\"s weaf hb16\" id=\"_912c7d6b-2d66-4ffe-981d-2fbeebf11a3d\"><tr><td class=\"c x23c y3d62 w74b h30f\"><div class=\"t m0 xdd hfe y1123 ff3 fs10 fc0 sc0 ls0 ws0\">Voci del patrim<span class=\"_ _1\"></span>onio netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x680 y3d63 web0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x84e y3d63 web1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x84f y3d63 web2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x850 y3d63 web3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _324\"> </span></div></td><td class=\"c x851 y3d62 w352 h30f\"><div class=\"t m0 xdd hfe y1123 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x852 y3d64 web4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Prudenziale<span class=\"_ _324\"> </span></div></td><td class=\"c x853 y3d64 web5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _324\"> </span></div></td><td class=\"c x854 y3d64 web6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _324\"> </span></div></td><td class=\"c x855 y3d64 web7 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">aggiustamenti<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x856 y3d65 web8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls89 ws0\">da<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x857 y3d66 web9 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x23c y3d67 w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">1. Capitale s<span class=\"_ _1\"></span>ociale </div></td><td></td><td></td><td class=\"c x858 y3d67 w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 54.026 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d67 w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 54.026 </div></td></tr><tr><td class=\"c x23c y3d68 w74b h57f\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">2. Sovrapprezzi<span class=\"_ _1\"></span> di emissione<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x858 y3d68 w74c h57f\"><div class=\"t m0 x4c h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.809 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d68 w352 h57f\"><div class=\"t m0 x27 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.809 </div></td></tr><tr><td class=\"c x23c y3d69 w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">3. Riserve </div></td><td></td><td></td><td class=\"c x858 y3d69 w74c h55e\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>254.216<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d69 w352 h55e\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>254.216<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x23c y3d6a w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - di utili: </div></td><td></td><td></td><td class=\"c x858 y3d6a w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 26.492 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6a w36f h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 26.492 </div></td></tr><tr><td></td><td class=\"c x23c y3d6b w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">a) legale </span></div></td><td></td><td class=\"c x858 y3d6b w74c h55e\"><div class=\"t m0 x2d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.261 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6b w352 h55e\"><div class=\"t m0 xb6 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.261 </div></td></tr><tr><td></td><td class=\"c x23c y3d6c w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">d) altre </span></div></td><td></td><td class=\"c x858 y3d6c w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">19.</span>231 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6c w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">19.</span>231 </div></td></tr><tr><td class=\"c x23c y3d6d w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - altre </div></td><td></td><td></td><td class=\"c x858 y3d6d w74c h55e\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>227.724<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6d w352 h55e\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>227.724<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x23c y3d6e w74b h57f\" colspan=\"2\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">4. Strumenti di c<span class=\"_ _1\"></span>apitale </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d6f weba ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">5.<span class=\"_ _324\"> </span></div></td><td class=\"c x859 y3d6f webb ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(Azioni proprie)</div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x23c y3d70 w74b h736\" colspan=\"2\"><div class=\"t m0 xdd h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\"> 6. Riserve da valuta<span class=\"_ _1\"></span>zione:<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x858 y3d70 w74c h736\"><div class=\"t m0 x46 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\">12.601 </div></td><td></td><td></td><td class=\"c x27d y3d70 w5aa h736\"><div class=\"t m0 x1f1 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d70 w352 h736\"><div class=\"t m0 x31 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\">12.624 </div></td></tr><tr><td class=\"c x273 y3d71 wa08 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d72 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d72 webd ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _1\"></span> di capital<span class=\"_ _1\"></span>e designati al fair value co<span class=\"_ _1\"></span>n impatto sulla<span class=\"_ _1\"></span> redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d73 w74c h273\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(523)  </div></td><td></td><td></td><td></td><td class=\"c x851 y3d73 w352 h273\"><div class=\"t m0 xee h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> (523) </div></td></tr><tr><td class=\"c x273 y3d74 webe ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0<span class=\"_ _1\"></span> complessiva<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d75 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d75 webf ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Attivit<span class=\"_ _1\"></span>\u00e0 finanziarie (diverse da<span class=\"_ _1\"></span>i tit<span class=\"_ _1\"></span>oli di capitale<span class=\"_ _1\"></span>) valutate al fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d76 w74c h273\"><div class=\"t m0 x4c h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(7.196<span class=\"ls122\">) <span class=\"_ _1\"></span></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d76 w352 h273\"><div class=\"t m0 xb6 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(7.196 </div></td></tr><tr><td></td><td class=\"c x85a y3d77 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d77 wec0 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Attivit<span class=\"_ _1\"></span>\u00e0 materiali</div></td><td class=\"c x858 y3d78 w74c h55e\"><div class=\"t m0 x2e h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">95</span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d78 w352 h55e\"><div class=\"t m0 x47 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">95</span> </div></td></tr><tr><td></td><td class=\"c x85a y3d79 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d79 wec1 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Utili (pe<span class=\"_ _1\"></span>rdite) attuariali<span class=\"_ _1\"></span> relativi a piani previd<span class=\"_ _1\"></span>enziali a b<span class=\"_ _1\"></span>enefici definiti<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d7a w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(2.8<span class=\"ls95\">40</span>) </div></td><td></td><td></td><td></td><td class=\"c x851 y3d7a w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(2.8<span class=\"ls95\">40</span>) </div></td></tr><tr><td class=\"c x273 y3d7b wec2 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al p<span class=\"_ _1\"></span>atrimonio netto<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d7c webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d7c wec3 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Quote dell<span class=\"_ _1\"></span>e riserve da valuta<span class=\"_ _1\"></span>zione relative al<span class=\"_ _1\"></span>le parteci<span class=\"_ _1\"></span>pazioni</div></td><td></td><td></td><td></td><td class=\"c x27d y3d7d w5aa h294\"><div class=\"t m0 x1f1 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d7d w352 h294\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td></tr><tr><td></td><td class=\"c x85c y3d7e webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85d y3d7e wec4 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Leggi sp<span class=\"_ _1\"></span>eciali d<span class=\"_ _1\"></span>i rivalutazione</div></td><td class=\"c x858 y3d7f w74c h55e\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 23.065 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d7f w352 h55e\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 23.065 </div></td></tr><tr><td class=\"c x23c y3d80 w74b h736\"><div class=\"t m0 xdd h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\">Utile (perdita<span class=\"_ _1\"></span>) d'esercizi<span class=\"_ _1\"></span>o (+/-) del grupp<span class=\"_ _1\"></span>o e di terzi<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x858 y3d80 w74c h736\"><div class=\"t m0 xb6 h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\"> 124.259 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d80 w352 h736\"><div class=\"t m0 x30 h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\"> 124.259 </div></td></tr><tr><td></td><td></td><td class=\"c x23c y3d81 w74b h272\"><div class=\"t m0 x7 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _1\"></span> </div></td><td class=\"c x858 y3d81 w74c h272\"><div class=\"t m0 x4d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls87\"></span><span class=\"ls87\">1.455</span>.<span class=\"ls87\">911</span> </div></td><td></td><td></td><td class=\"c x27d y3d81 w5aa h272\"><div class=\"t m0 x1f1 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d81 w352 h272\"><div class=\"t m0 x67 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls87\"></span><span class=\"ls87\">1.</span>455.934 </div></td></tr></table>B.2 Riserve da <span class=\"_ _0\"></span>valutazione delle<span class=\"_ _0\"></span> attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie valutate al fa<span class=\"_ _0\"></span>ir value con impa<span class=\"_ _0\"></span>tto sulla redd<span class=\"_ _0\"></span>itivit\u00e0 comples<span class=\"_ _0\"></span>siva: composizione<span class=\"_ _0\"></span> Attivit\u00e0/valori <table class=\"s wec5 hb17\" id=\"_25247c05-4e8d-4103-b829-bb6058c966a5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x85e y3d82 wec6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x85f y3d83 wec7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x860 y3d84 w753 h5d4\"><div class=\"t m0 x4b h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Consolidato Prudenziale </div></td><td></td><td></td><td class=\"c x861 y3d85 wec8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x36f y3d84 w684 h5d4\"><div class=\"t m0 x31 h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Altre imprese </div></td><td class=\"c x862 y3d86 wec9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">aggiustamenti da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x863 y3d84 w3e2 h5d4\"><div class=\"t m0 xbe h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x864 y3d87 weca ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x865 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x866 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x867 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x868 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x869 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x5ca y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x862 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86a y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86b y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86c y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x86d y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x86e y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x86f y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x870 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x871 y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x872 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x873 y3d89 wecd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x874 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x875 y3d89 wecd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x876 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d8a w41d h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito </div></td><td class=\"c x860 y3d8a w44a h550\"><div class=\"t m0 x4d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x877 y3d8a w74f h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(9.908) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x863 y3d8a w751 h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x878 y3d8a w752 h550\"><div class=\"t m0 x131 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(9.908) </div></td></tr><tr><td class=\"c x259 y3d8b w4aa h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale </div></td><td class=\"c x860 y3d8b w44a h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x877 y3d8b w74f h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(523) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x878 y3d8b w752 h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(523) </div></td></tr><tr><td class=\"c x259 y3d8c w41d h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Finanziam<span class=\"_ _0\"></span>enti </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 x259 y3d8d w5bb h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>024 </div></td><td class=\"c x879 y3d8d w677 h550\"><div class=\"t m0 x4b h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x87a y3d8d w5dd h550\"><div class=\"t m0 xa8 h7c yf55 ff3 fse fc0 sc0 ls12f ws0\">(1<span class=\"ls0\">0.431</span><span class=\"ls0\">) </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x67a y3d8d w6e6 h550\"><div class=\"t m0 x8 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x87b y3d8d w3e6 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls12f ws0\">(1<span class=\"ls0\">0.431</span><span class=\"ls0\">) </span></div></td></tr><tr><td class=\"c x259 y3d8e w758 h550\"><div class=\"t m0 xdd h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>023 </div></td><td class=\"c x879 y3d8e w677 h550\"><div class=\"t m0 x4b h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">1.686 </div></td><td class=\"c x87a y3d8e w5dd h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">(18.839) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x67a y3d8e w6e6 h550\"><div class=\"t m0 x8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">1.686 </div></td><td class=\"c x87b y3d8e w36a h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">(18.839) </div></td></tr></table>B.3 Riserve da <span class=\"_ _0\"></span>valutazione delle<span class=\"_ _0\"></span> attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al f<span class=\"_ _0\"></span>air value con i<span class=\"_ _0\"></span>mpatto sulla red<span class=\"_ _0\"></span>ditivit\u00e0 comple<span class=\"_ _0\"></span>ssiva: variazioni annu<span class=\"_ _0\"></span>e <table class=\"s wece hb18\" id=\"_6f35810d-3ddb-4214-8c74-0f2519cc0c16\"><tr><td></td><td class=\"c x516 y3d8f w75a h73c\"><div class=\"t m0 x27 h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Titoli di debito <span class=\"_ _0\"></span> </div></td><td class=\"c x87c y3d8f w684 h73c\"><div class=\"t m0 x4b h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Titoli di capitale<span class=\"_ _0\"></span> </div></td><td class=\"c x7b3 y3d8f w52f h73c\"><div class=\"t m0 xdd h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y3d90 w759 h2c9\"><div class=\"t m0 xdd h7c y13c8 ff3 fse fc0 sc0 ls0 ws0\">1. Esistenze ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x516 y3d90 w75a h2c9\"><div class=\"t m0 xa8 hb y11ba ff3 fs3 fc0 sc0 ls0 ws0\">(16.630) </div></td><td class=\"c x87c y3d90 w684 h2c9\"><div class=\"t m0 x22 hb y11ba ff3 fs3 fc0 sc0 ls0 ws0\">(523) </div></td><td></td></tr><tr><td class=\"c x259 y3d91 w759 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">2. Variazioni positi<span class=\"_ _0\"></span>ve </div></td><td class=\"c x516 y3d91 w75a h268\"><div class=\"t m0 x2f hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">11.491<span class=\"fse\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d92 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.1 Incrementi d<span class=\"_ _0\"></span>i fair value </div></td><td class=\"c x516 y3d92 w75a h268\"><div class=\"t m0 x75 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">6.521 </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d93 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.2 Rettifiche d<span class=\"_ _0\"></span>i valore per risc<span class=\"_ _0\"></span>hio di credito </div></td><td class=\"c x516 y3d93 w75a h268\"><div class=\"t m0 x13f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">50</span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d94 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.3 Rigiro a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico di riserve<span class=\"_ _0\"></span> negative da r<span class=\"_ _0\"></span>ealizzo </div></td><td class=\"c x516 y3d94 w75a h268\"><div class=\"t m0 x75 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.920 </div></td><td></td><td></td></tr><tr><td class=\"c x5a5 y3d95 wecf ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Trasferimen<span class=\"_ _0\"></span>ti ad altre com<span class=\"_ _0\"></span>ponenti di p<span class=\"_ _0\"></span>atrimonio nett<span class=\"_ _0\"></span>o (titoli d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d96 wed0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d97 w759 h594\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2.5 Altre variaz<span class=\"_ _0\"></span>ioni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d98 w759 ha5\"><div class=\"t m0 xdd h7c ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Variazioni nega<span class=\"_ _0\"></span>tive </div></td><td class=\"c x516 y3d98 w75a ha5\"><div class=\"t m0 x4e hb y20ad ff3 fs3 fc0 sc0 ls0 ws0\">(2.057) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d99 w759 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.1 Riduzioni di fa<span class=\"_ _0\"></span>ir value </div></td><td class=\"c x516 y3d99 w75a h268\"><div class=\"t m0 x22 h3b ye80 ff2 fse fc0 sc0 ls10c ws0\">(4<span class=\"ls0\">4<span class=\"ls3f\">6</span></span><span class=\"ls0\"><span class=\"ls3f\">)</span>  </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9a w759 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riprese di v<span class=\"_ _0\"></span>alore per risc<span class=\"_ _0\"></span>hio di credito </div></td><td class=\"c x516 y3d9a w75a h268\"><div class=\"t m0 xc9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">(<span class=\"ls3f\">85</span>) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9b w759 h5ef\"><div class=\"t m0 x30 h3b y11c4 ff2 fse fc0 sc0 ls0 ws0\">3.3 Rigiro a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico da riserve<span class=\"_ _0\"></span> positive da re<span class=\"_ _0\"></span>alizzo </div></td><td class=\"c x516 y3d9b w75a h5ef\"><div class=\"t m0 x36 h3b y11c4 ff2 fse fc0 sc0 ls0 ws0\">(1.526) </div></td><td></td><td></td></tr><tr><td class=\"c x5a5 y3d9c wed1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.4 Trasferimen<span class=\"_ _0\"></span>ti ad altre comp<span class=\"_ _0\"></span>onenti di patr<span class=\"_ _0\"></span>imonio netto <span class=\"_ _0\"></span>(titoli di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d9d wed0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9e w759 h568\"><div class=\"t m0 x30 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3.5 Altre variaz<span class=\"_ _0\"></span>ioni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9f w759 h5e0\"><div class=\"t m0 xdd h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">4. Rimanenze fin<span class=\"_ _0\"></span>ali </div></td><td class=\"c x516 y3d9f w75a h5e0\"><div class=\"t m0 x4e hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">(7.196) </div></td><td class=\"c x87c y3d9f w684 h5e0\"><div class=\"t m0 x22 hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">(523) </div></td><td></td></tr></table>B.4 Riserve da valutazione relati<span class=\"_ _1\"></span>ve a piani a benefici definiti: variazioni an<span class=\"_ _1\"></span>nue<span class=\"_ _1\"></span> Le <span class=\"_ _29\"></span>riserve <span class=\"_ _29\"></span>da <span class=\"_ _3b\"></span>valutazione <span class=\"_ _29\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>piani <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>benefici <span class=\"_ _3b\"></span>definiti <span class=\"_ _29\"></span>hanno <span class=\"_ _29\"></span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>dell\u2019esercizio <span class=\"_ _3b\"></span>un effetto pos<span class=\"_ _1\"></span>itivo <span class=\"_ _1\"></span>per 1<span class=\"lsb\">3 <span class=\"_ _1\"></span></span>migliaia di <span class=\"_ _1\"></span>euro (al <span class=\"_ _1\"></span>netto del r<span class=\"_ _1\"></span>elativo <span class=\"_ _1\"></span>effetto fis<span class=\"_ _1\"></span>cale di <span class=\"_ _3\"></span>7 migliaia di <span class=\"_ _1\"></span>euro), derivant<span class=\"_ _1\"></span>e dalla variazione dell\u2019attualiz<span class=\"_ _1\"></span>zazione sul fondo trattamento di fine rapport<span class=\"_ _1\"></span>o determinato a fini civ<span class=\"_ _1\"></span>ilistici.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-750": {
   "value": "Sezione <span class=\"_ _8a\"> </span>13   -<span class=\"ls84\">   </span>Patrimonio del<span class=\"_ _1\"></span> Gruppo   -<span class=\"_ _1\"></span><span class=\"ls84\">   </span>voci 12<span class=\"_ _1\"></span>0,130, 140, 150<span class=\"_ _1\"></span>, 160, 170 e 180<span class=\"_ _324\"> </span>13.1 \"Capitale\" e \"Azioni proprie\": compos<span class=\"_ _1\"></span>izione<table class=\"s wc21 hab3\" id=\"_d007ea8d-2a0a-458d-b5ab-75055e61396f\"><tr><td></td><td class=\"c x552 y3656 w3da h659\"><div class=\"t m0 xc5 h7c y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y3656 w3d9 h659\"><div class=\"t m0 xc5 h7c y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3657 w509 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A. Capitale </div></td><td class=\"c x552 y3657 w3da h5b7\"><div class=\"t m0 x38 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td><td class=\"c x426 y3657 w18a h5b7\"><div class=\"t m0 x3 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr><tr><td class=\"c x259 y3658 w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.1 Azioni ord<span class=\"_ _0\"></span>inarie </div></td><td class=\"c x552 y3658 w3da h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">70.693 </div></td><td class=\"c x426 y3658 w18a h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr><tr><td class=\"c x259 y3659 w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Azioni d<span class=\"_ _0\"></span>i risparmio </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365a w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.3 Azioni pr<span class=\"_ _0\"></span>ivilegiate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365b w509 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">B. Azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365c w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.1 Azioni ordin<span class=\"_ _0\"></span>arie </div></td><td class=\"c x552 y365c w3da h5b5\"><div class=\"t m0 xc9 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(5.625) </div></td><td></td></tr><tr><td class=\"c x259 y365d w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Azioni di r<span class=\"_ _0\"></span>isparmio </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365e w509 h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.3 Azioni priv<span class=\"_ _0\"></span>ilegiate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y365f w10 h570\"><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">     Totale </div></td><td class=\"c x552 y365f w50b h570\"><div class=\"t m0 x3 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">65.068 </div></td><td class=\"c x426 y365f w18a h570\"><div class=\"t m0 x3 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">70.693 </div></td></tr></table>Il <span class=\"_ _40\"> </span>Capitale <span class=\"_ _40\"> </span>social<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>Banco <span class=\"_ _40\"> </span>Desio <span class=\"_ _47\"> </span>B<span class=\"_ _0\"></span>rianza, <span class=\"_ _47\"> </span>interamente <span class=\"_ _3d\"> </span>sott<span class=\"_ _1\"></span>oscritto <span class=\"_ _40\"> </span>e <span class=\"_ _47\"> </span>ve<span class=\"_ _0\"></span>rsato, <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _40\"> </span>composto <span class=\"_ _40\"> </span>da <span class=\"_ _47\"> </span>n.<span class=\"_ _324\"> </span>134.363.049 <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>prive <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>nominal<span class=\"_ _1\"></span>e. <span class=\"_ _2\"></span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Banca <span class=\"_ _2\"></span>detiene <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>po<span class=\"_ _1\"></span>rtafogli<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>n. 1.038.006 azioni propr<span class=\"_ _1\"></span>ie.<span class=\"_ _324\"> </span>13.2 Capitale - Numero azi<span class=\"_ _1\"></span>oni della Capogruppo: variazioni annue<span class=\"_ _1\"></span> <table class=\"s wc22 hab4\" id=\"_9de878e6-3cbb-48fd-a61c-4012e1981eae\"><tr><td></td><td class=\"c x554 y3660 w325 h635\"><div class=\"t m0 x8 h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Ordinarie </div></td><td class=\"c x426 y3660 w18a h635\"><div class=\"t m0 x3f h3b yf53 ff2 fse fc0 sc0 ls0 ws0\">Altre </div></td></tr><tr><td class=\"c x259 y3661 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A. Azioni esi<span class=\"_ _0\"></span>stenti all'inizio dell'<span class=\"_ _0\"></span>esercizio </div></td><td class=\"c x554 y3661 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td class=\"c x426 y3661 w18a h5b7\"><div class=\"t m0 x1e h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3662 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- interamente<span class=\"_ _0\"></span> liberate </div></td><td class=\"c x554 y3662 w325 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3663 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- non interam<span class=\"_ _0\"></span>ente liberat<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3664 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.1  Azioni pro<span class=\"_ _0\"></span>prie (-) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3665 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">A.2 Azioni in circ<span class=\"_ _0\"></span>olazione: esi<span class=\"_ _0\"></span>stenze iniziali </div></td><td class=\"c x554 y3665 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3666 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">B. Aumenti </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3667 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.1 Nuove emi<span class=\"_ _0\"></span>ssioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3668 w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a pagamento<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3669 w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- operazioni d<span class=\"_ _0\"></span>i aggregazion<span class=\"_ _0\"></span>i di imprese </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366a w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- conversione di<span class=\"_ _0\"></span> obbligazion<span class=\"_ _0\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366b w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- esercizio d<span class=\"_ _0\"></span>i warrant </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366c w50c h5b8\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- altre </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366d w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a titolo gratu<span class=\"_ _0\"></span>ito </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366e w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a favore dei<span class=\"_ _0\"></span> dipendenti </div></td><td></td><td></td></tr><tr><td class=\"c x259 y366f w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- a favore degl<span class=\"_ _0\"></span>i amministrator<span class=\"_ _0\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3670 w50c h5b5\"><div class=\"t m0 xee h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- altre </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3671 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Vendita a<span class=\"_ _0\"></span>zioni proprie </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3672 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B.3 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3673 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">C. Diminuzioni<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3674 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.1 Annullam<span class=\"_ _0\"></span>ento </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3675 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.2 Acquisto<span class=\"_ _0\"></span> di azioni propr<span class=\"_ _0\"></span>ie </div></td><td class=\"c x554 y3675 w325 h5b5\"><div class=\"t m0 x42 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- 1.038.006 </div></td><td></td></tr><tr><td class=\"c x259 y3676 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.3 Operazio<span class=\"_ _0\"></span>ni di cessione<span class=\"_ _0\"></span> di imprese </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3677 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">C.4 Altre varia<span class=\"_ _0\"></span>zioni </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3678 w50c h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">D. Azioni in circolazion<span class=\"_ _2\"></span>e:<span class=\"_ _1\"></span> rimanenze <span class=\"_ _0\"></span>finali </div></td><td class=\"c x554 y3678 w325 h5b7\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">133.325.043<span class=\"_ _0\"></span> </div></td><td class=\"c x426 y3678 w18a h5b7\"><div class=\"t m0 x1e h7c y101 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3679 w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">D.1 Azioni pro<span class=\"_ _0\"></span>prie (+) </div></td><td class=\"c x554 y3679 w325 h5b5\"><div class=\"t m0 x4d h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.038.006 </div></td><td></td></tr><tr><td class=\"c x259 y367a w50c h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">D.2 Azioni esist<span class=\"_ _0\"></span>enti alla fine d<span class=\"_ _0\"></span>ell'esercizio </div></td><td class=\"c x554 y367a w325 h5b5\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y367b w50c h5b8\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- interamente<span class=\"_ _0\"></span> liberate </div></td><td class=\"c x554 y367b w325 h5b8\"><div class=\"t m0 x71 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">134.363.049<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y367c w50c h5b5\"><div class=\"t m0 x30 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- non interam<span class=\"_ _0\"></span>ente liberat<span class=\"_ _0\"></span>e </div></td><td></td><td></td></tr></table>La <span class=\"_ _29\"></span>voce <span class=\"_ _3b\"> </span>\"Acquisto <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>A<span class=\"_ _1\"></span>zioni <span class=\"_ _29\"></span>Proprie\" <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span>spone <span class=\"_ _29\"></span>gli <span class=\"_ _3b\"> </span>acquisti <span class=\"_ _29\"></span>effettuati <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>esecuzione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>\"Programma <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>acquisto azioni <span class=\"_ _3d\"> </span>proprie\u201d<span class=\"ff2\"> <span class=\"_ _46\"> </span>della <span class=\"_ _3d\"> </span>Capogruppo <span class=\"_ _3d\"> </span></span>avviato  in <span class=\"_ _3d\"> </span>data  30 <span class=\"_ _3d\"> </span>luglio <span class=\"_ _46\"> </span>2<span class=\"_ _1\"></span>024 <span class=\"_ _3d\"> </span>a  seguito <span class=\"_ _3d\"> </span>dell\u2019approvazione  da <span class=\"_ _3d\"> </span>parte dell\u2019Assemblea <span class=\"ff2\">deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>azionisti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>18 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ha aut<span class=\"_ _1\"></span>orizzato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Consiglio <span class=\"_ _1\"></span>di Amministrazione <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>effettuare </span>atti di acquisto di azioni proprie per un esborso complessivo di massim<span class=\"_ _0\"></span>i Euro 20,2 milioni.<span class=\"_ _1\"></span> 13.3  Capitale: altr<span class=\"_ _0\"></span>e informazi<span class=\"_ _0\"></span>oni Non vi sono altre informazioni in aggiunta a quelle <span class=\"_ _1\"></span>gi\u00e0 fornite nei paragrafi precedenti.<span class=\"_ _1\"></span> 13.4 Riserve di utili<span class=\"_ _0\"></span>: altre inform<span class=\"_ _0\"></span>azioni <table class=\"s wc23 hab5\" id=\"_ba996e71-890b-407c-bed2-d34f92db2681\"><tr><td></td><td></td><td class=\"c x552 y367d w50f h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y367d w3d9 h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y367e w50d h5b7\"><div class=\"t m0 xdd h3b y101 ff2 fse fc0 sc0 ls0 ws0\">Riserva lega<span class=\"_ _0\"></span>le </div></td><td></td><td class=\"c x552 y367e w50f h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">143.055 </div></td><td class=\"c x426 y367e w123 h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">119.250 </div></td></tr><tr><td class=\"c x259 y367f w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve statut<span class=\"_ _0\"></span>arie </div></td><td></td><td class=\"c x552 y367f w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">799.025 </div></td><td class=\"c x426 y367f w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">687.141 </div></td></tr><tr><td class=\"c x259 y3680 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Utili (Perdite)<span class=\"_ _0\"></span> portati a nuov<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x552 y3680 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">98.660<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3680 w123 h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">98.660 </div></td></tr><tr><td class=\"c x259 y3681 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve altre <span class=\"_ _0\"></span>FTA </div></td><td></td><td class=\"c x552 y3681 w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td><td class=\"c x426 y3681 w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td></tr><tr><td class=\"c x259 y3682 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva indispon<span class=\"_ _0\"></span>ibile ex. Art.<span class=\"_ _0\"></span> 26 D. Lgs. 10/08/2023<span class=\"_ _0\"></span> n.104 </div></td><td></td><td class=\"c x552 y3682 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">46.700 </div></td><td class=\"c x426 y3682 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3683 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva vincola<span class=\"_ _0\"></span>ta per opera<span class=\"_ _0\"></span>zioni di acquisto <span class=\"_ _0\"></span>azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td class=\"c x552 y3683 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">20.200 </div></td><td class=\"c x426 y3683 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3684 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Altre riserve </div></td><td></td><td class=\"c x552 y3684 w50f h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3684 w123 h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">84<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x259 y3685 w50d h5b7\"><div class=\"t m0 x172 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x552 y3685 w50f h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.210.692 </div></td><td class=\"c x426 y3685 w123 h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.008.099 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-692": {
   "value": "13.4 Riserve di utili<span class=\"_ _0\"></span>: altre inform<span class=\"_ _0\"></span>azioni<table class=\"s wc23 hab5\" id=\"_ba996e71-890b-407c-bed2-d34f92db2681\"><tr><td></td><td></td><td class=\"c x552 y367d w50f h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y367d w3d9 h60a\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y367e w50d h5b7\"><div class=\"t m0 xdd h3b y101 ff2 fse fc0 sc0 ls0 ws0\">Riserva lega<span class=\"_ _0\"></span>le </div></td><td></td><td class=\"c x552 y367e w50f h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">143.055 </div></td><td class=\"c x426 y367e w123 h5b7\"><div class=\"t m0 x23 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">119.250 </div></td></tr><tr><td class=\"c x259 y367f w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve statut<span class=\"_ _0\"></span>arie </div></td><td></td><td class=\"c x552 y367f w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">799.025 </div></td><td class=\"c x426 y367f w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">687.141 </div></td></tr><tr><td class=\"c x259 y3680 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Utili (Perdite)<span class=\"_ _0\"></span> portati a nuov<span class=\"_ _0\"></span>o </div></td><td></td><td class=\"c x552 y3680 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">98.660<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3680 w123 h5b5\"><div class=\"t m0 x3 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">98.660 </div></td></tr><tr><td class=\"c x259 y3681 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserve altre <span class=\"_ _0\"></span>FTA </div></td><td></td><td class=\"c x552 y3681 w50f h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td><td class=\"c x426 y3681 w123 h5b5\"><div class=\"t m0 x23 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">102.964 </div></td></tr><tr><td class=\"c x259 y3682 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva indispon<span class=\"_ _0\"></span>ibile ex. Art.<span class=\"_ _0\"></span> 26 D. Lgs. 10/08/2023<span class=\"_ _0\"></span> n.104 </div></td><td></td><td class=\"c x552 y3682 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">46.700 </div></td><td class=\"c x426 y3682 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3683 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Riserva vincola<span class=\"_ _0\"></span>ta per opera<span class=\"_ _0\"></span>zioni di acquisto <span class=\"_ _0\"></span>azioni propr<span class=\"_ _0\"></span>ie </div></td><td></td><td class=\"c x552 y3683 w50f h5b5\"><div class=\"t m0 x38 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">20.200 </div></td><td class=\"c x426 y3683 w123 h5b5\"><div class=\"t m0 x137 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3684 w50d h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">Altre riserve </div></td><td></td><td class=\"c x552 y3684 w50f h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">88<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3684 w123 h5b5\"><div class=\"t m0 xd7 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">84<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x259 y3685 w50d h5b7\"><div class=\"t m0 x172 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x552 y3685 w50f h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.210.692 </div></td><td class=\"c x426 y3685 w123 h5b7\"><div class=\"t m0 x9 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1.008.099 </div></td></tr></table>SEZIONE 1 <span class=\"ff4\">\u2013</span> IL PATRIMONIO CONSOLIDATO A. Informazioni di natura q<span class=\"_ _1\"></span>ualitativa Il Gruppo Banco Desio dedica pri<span class=\"_ _1\"></span>maria attenzione al capi<span class=\"_ _1\"></span>tale proprio, consapevole sia della sua funzi<span class=\"_ _1\"></span>one come <span class=\"_ _3\"></span>fattore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presidi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>fiducia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>stakeholder, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>utilizzabile <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>assorbire <span class=\"_ _1\"></span>eventuali perdite, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>importanza dello <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span><span class=\"ff2\">o nella <span class=\"_ _2\"></span>gestion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fini <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ettamente operativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _0\"></span>aziendale.<span class=\"_ _1\"></span> </span>Un buo<span class=\"_ _1\"></span>n li<span class=\"_ _1\"></span>vello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonializz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>consente, <span class=\"_ _1\"></span>infatti, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>affrontare <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>svi<span class=\"_ _1\"></span>luppo az<span class=\"_ _1\"></span>iendale con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ecessari margini di autonomia e preservar<span class=\"_ _1\"></span>e la stabilit\u00e0 del Gruppo.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>politica <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>pertanto <span class=\"_ _3\"></span>quella <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>attribuire <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>rilevante <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>iorit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>capitale <span class=\"_ _3\"></span>proprio <span class=\"_ _1\"></span>per utilizzarlo al meglio nell\u2019espansione dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>nozione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>contabile utilizzata <span class=\"_ _2\"></span>dal Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>data dalla <span class=\"_ _2\"></span>somma alge<span class=\"_ _0\"></span>brica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>segu<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>voci del <span class=\"_ _2\"></span>passivo di <span class=\"_ _2\"></span>Stato <span class=\"_ _2\"></span>patrimoniale: <span class=\"_ _2\"></span>Capit<span class=\"_ _1\"></span>ale, <span class=\"_ _2\"></span>Riserve <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>Riserve, <span class=\"_ _0\"></span>Sovrapprezzi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>emissio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Uti<span class=\"_ _1\"></span>le d\u2019esercizio.<span class=\"_ _324\"> </span>B.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff3\">Informazioni di natura quantitativa </span></span>B.1 Patrimonio <span class=\"_ _0\"></span>contabile con<span class=\"_ _0\"></span>solidato: ripartizione<span class=\"_ _0\"></span> per tipologia d<span class=\"_ _0\"></span>i impresa <table class=\"s weaf hb16\" id=\"_912c7d6b-2d66-4ffe-981d-2fbeebf11a3d\"><tr><td class=\"c x23c y3d62 w74b h30f\"><div class=\"t m0 xdd hfe y1123 ff3 fs10 fc0 sc0 ls0 ws0\">Voci del patrim<span class=\"_ _1\"></span>onio netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x680 y3d63 web0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td class=\"c x84e y3d63 web1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _324\"> </span></div></td><td class=\"c x84f y3d63 web2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x850 y3d63 web3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _324\"> </span></div></td><td class=\"c x851 y3d62 w352 h30f\"><div class=\"t m0 xdd hfe y1123 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x852 y3d64 web4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Prudenziale<span class=\"_ _324\"> </span></div></td><td class=\"c x853 y3d64 web5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _324\"> </span></div></td><td class=\"c x854 y3d64 web6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _324\"> </span></div></td><td class=\"c x855 y3d64 web7 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">aggiustamenti<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x856 y3d65 web8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls89 ws0\">da<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x857 y3d66 web9 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x23c y3d67 w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">1. Capitale s<span class=\"_ _1\"></span>ociale </div></td><td></td><td></td><td class=\"c x858 y3d67 w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 54.026 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d67 w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 54.026 </div></td></tr><tr><td class=\"c x23c y3d68 w74b h57f\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">2. Sovrapprezzi<span class=\"_ _1\"></span> di emissione<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x858 y3d68 w74c h57f\"><div class=\"t m0 x4c h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.809 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d68 w352 h57f\"><div class=\"t m0 x27 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.809 </div></td></tr><tr><td class=\"c x23c y3d69 w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">3. Riserve </div></td><td></td><td></td><td class=\"c x858 y3d69 w74c h55e\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>254.216<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d69 w352 h55e\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>254.216<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x23c y3d6a w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - di utili: </div></td><td></td><td></td><td class=\"c x858 y3d6a w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 26.492 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6a w36f h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 26.492 </div></td></tr><tr><td></td><td class=\"c x23c y3d6b w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">a) legale </span></div></td><td></td><td class=\"c x858 y3d6b w74c h55e\"><div class=\"t m0 x2d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.261 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6b w352 h55e\"><div class=\"t m0 xb6 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.261 </div></td></tr><tr><td></td><td class=\"c x23c y3d6c w74b h57f\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">d) altre </span></div></td><td></td><td class=\"c x858 y3d6c w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">19.</span>231 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6c w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">19.</span>231 </div></td></tr><tr><td class=\"c x23c y3d6d w74b h55e\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - altre </div></td><td></td><td></td><td class=\"c x858 y3d6d w74c h55e\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>227.724<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d6d w352 h55e\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\"></span><span class=\"ls95\">1.</span>227.724<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x23c y3d6e w74b h57f\" colspan=\"2\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">4. Strumenti di c<span class=\"_ _1\"></span>apitale </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d6f weba ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">5.<span class=\"_ _324\"> </span></div></td><td class=\"c x859 y3d6f webb ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">(Azioni proprie)</div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x23c y3d70 w74b h736\" colspan=\"2\"><div class=\"t m0 xdd h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\"> 6. Riserve da valuta<span class=\"_ _1\"></span>zione:<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x858 y3d70 w74c h736\"><div class=\"t m0 x46 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\">12.601 </div></td><td></td><td></td><td class=\"c x27d y3d70 w5aa h736\"><div class=\"t m0 x1f1 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d70 w352 h736\"><div class=\"t m0 x31 h1b8 y4ff ff2 fs10 fc0 sc0 ls0 ws0\">12.624 </div></td></tr><tr><td class=\"c x273 y3d71 wa08 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d72 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d72 webd ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Titoli<span class=\"_ _1\"></span> di capital<span class=\"_ _1\"></span>e designati al fair value co<span class=\"_ _1\"></span>n impatto sulla<span class=\"_ _1\"></span> redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d73 w74c h273\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(523)  </div></td><td></td><td></td><td></td><td class=\"c x851 y3d73 w352 h273\"><div class=\"t m0 xee h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> (523) </div></td></tr><tr><td class=\"c x273 y3d74 webe ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">con impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0<span class=\"_ _1\"></span> complessiva<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d75 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d75 webf ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Attivit<span class=\"_ _1\"></span>\u00e0 finanziarie (diverse da<span class=\"_ _1\"></span>i tit<span class=\"_ _1\"></span>oli di capitale<span class=\"_ _1\"></span>) valutate al fair value<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d76 w74c h273\"><div class=\"t m0 x4c h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(7.196<span class=\"ls122\">) <span class=\"_ _1\"></span></span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d76 w352 h273\"><div class=\"t m0 xb6 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">(7.196 </div></td></tr><tr><td></td><td class=\"c x85a y3d77 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d77 wec0 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Attivit<span class=\"_ _1\"></span>\u00e0 materiali</div></td><td class=\"c x858 y3d78 w74c h55e\"><div class=\"t m0 x2e h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">95</span> </div></td><td></td><td></td><td></td><td class=\"c x851 y3d78 w352 h55e\"><div class=\"t m0 x47 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">95</span> </div></td></tr><tr><td></td><td class=\"c x85a y3d79 webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d79 wec1 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Utili (pe<span class=\"_ _1\"></span>rdite) attuariali<span class=\"_ _1\"></span> relativi a piani previd<span class=\"_ _1\"></span>enziali a b<span class=\"_ _1\"></span>enefici definiti<span class=\"_ _324\"> </span></div></td><td class=\"c x858 y3d7a w74c h57f\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(2.8<span class=\"ls95\">40</span>) </div></td><td></td><td></td><td></td><td class=\"c x851 y3d7a w352 h57f\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(2.8<span class=\"ls95\">40</span>) </div></td></tr><tr><td class=\"c x273 y3d7b wec2 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al p<span class=\"_ _1\"></span>atrimonio netto<span class=\"_ _324\"> </span></div></td><td class=\"c x85a y3d7c webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85b y3d7c wec3 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Quote dell<span class=\"_ _1\"></span>e riserve da valuta<span class=\"_ _1\"></span>zione relative al<span class=\"_ _1\"></span>le parteci<span class=\"_ _1\"></span>pazioni</div></td><td></td><td></td><td></td><td class=\"c x27d y3d7d w5aa h294\"><div class=\"t m0 x1f1 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d7d w352 h294\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td></tr><tr><td></td><td class=\"c x85c y3d7e webc ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x85d y3d7e wec4 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Leggi sp<span class=\"_ _1\"></span>eciali d<span class=\"_ _1\"></span>i rivalutazione</div></td><td class=\"c x858 y3d7f w74c h55e\"><div class=\"t m0 x4c h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 23.065 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d7f w352 h55e\"><div class=\"t m0 x27 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> 23.065 </div></td></tr><tr><td class=\"c x23c y3d80 w74b h736\"><div class=\"t m0 xdd h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\">Utile (perdita<span class=\"_ _1\"></span>) d'esercizi<span class=\"_ _1\"></span>o (+/-) del grupp<span class=\"_ _1\"></span>o e di terzi<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x858 y3d80 w74c h736\"><div class=\"t m0 xb6 h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\"> 124.259 </div></td><td></td><td></td><td></td><td class=\"c x851 y3d80 w352 h736\"><div class=\"t m0 x30 h1b8 y843 ff2 fs10 fc0 sc0 ls0 ws0\"> 124.259 </div></td></tr><tr><td></td><td></td><td class=\"c x23c y3d81 w74b h272\"><div class=\"t m0 x7 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Patrimonio netto<span class=\"_ _1\"></span> </div></td><td class=\"c x858 y3d81 w74c h272\"><div class=\"t m0 x4d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls87\"></span><span class=\"ls87\">1.455</span>.<span class=\"ls87\">911</span> </div></td><td></td><td></td><td class=\"c x27d y3d81 w5aa h272\"><div class=\"t m0 x1f1 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> 23 </div></td><td class=\"c x851 y3d81 w352 h272\"><div class=\"t m0 x67 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls87\"></span><span class=\"ls87\">1.</span>455.934 </div></td></tr></table>B.2 Riserve da <span class=\"_ _0\"></span>valutazione delle<span class=\"_ _0\"></span> attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie valutate al fa<span class=\"_ _0\"></span>ir value con impa<span class=\"_ _0\"></span>tto sulla redd<span class=\"_ _0\"></span>itivit\u00e0 comples<span class=\"_ _0\"></span>siva: composizione<span class=\"_ _0\"></span> Attivit\u00e0/valori <table class=\"s wec5 hb17\" id=\"_25247c05-4e8d-4103-b829-bb6058c966a5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x85e y3d82 wec6 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Imprese di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x85f y3d83 wec7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Elisioni e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x860 y3d84 w753 h5d4\"><div class=\"t m0 x4b h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Consolidato Prudenziale </div></td><td></td><td></td><td class=\"c x861 y3d85 wec8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">assicurazione<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x36f y3d84 w684 h5d4\"><div class=\"t m0 x31 h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Altre imprese </div></td><td class=\"c x862 y3d86 wec9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">aggiustamenti da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x863 y3d84 w3e2 h5d4\"><div class=\"t m0 xbe h5b1 y1e20 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x864 y3d87 weca ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x865 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x866 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x867 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x868 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x869 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x5ca y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x862 y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86a y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86b y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td><td class=\"c x86c y3d88 wb08 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Riserva<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x86d y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x86e y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x86f y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x870 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x871 y3d89 wecb ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x872 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x873 y3d89 wecd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x874 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td><td class=\"c x875 y3d89 wecd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">positiva<span class=\"_ _324\"> </span></div></td><td class=\"c x876 y3d89 wecc ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">negativa<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d8a w41d h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito </div></td><td class=\"c x860 y3d8a w44a h550\"><div class=\"t m0 x4d h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x877 y3d8a w74f h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(9.908) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x863 y3d8a w751 h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x878 y3d8a w752 h550\"><div class=\"t m0 x131 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(9.908) </div></td></tr><tr><td class=\"c x259 y3d8b w4aa h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di capit<span class=\"_ _0\"></span>ale </div></td><td class=\"c x860 y3d8b w44a h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x877 y3d8b w74f h550\"><div class=\"t m0 x20 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(523) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x878 y3d8b w752 h550\"><div class=\"t m0 x46 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">(523) </div></td></tr><tr><td class=\"c x259 y3d8c w41d h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Finanziam<span class=\"_ _0\"></span>enti </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 x259 y3d8d w5bb h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>024 </div></td><td class=\"c x879 y3d8d w677 h550\"><div class=\"t m0 x4b h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x87a y3d8d w5dd h550\"><div class=\"t m0 xa8 h7c yf55 ff3 fse fc0 sc0 ls12f ws0\">(1<span class=\"ls0\">0.431</span><span class=\"ls0\">) </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x67a y3d8d w6e6 h550\"><div class=\"t m0 x8 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">2.712 </div></td><td class=\"c x87b y3d8d w3e6 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls12f ws0\">(1<span class=\"ls0\">0.431</span><span class=\"ls0\">) </span></div></td></tr><tr><td class=\"c x259 y3d8e w758 h550\"><div class=\"t m0 xdd h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>023 </div></td><td class=\"c x879 y3d8e w677 h550\"><div class=\"t m0 x4b h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">1.686 </div></td><td class=\"c x87a y3d8e w5dd h550\"><div class=\"t m0 xa8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">(18.839) </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x67a y3d8e w6e6 h550\"><div class=\"t m0 x8 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">1.686 </div></td><td class=\"c x87b y3d8e w36a h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">(18.839) </div></td></tr></table>B.3 Riserve da <span class=\"_ _0\"></span>valutazione delle<span class=\"_ _0\"></span> attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al f<span class=\"_ _0\"></span>air value con i<span class=\"_ _0\"></span>mpatto sulla red<span class=\"_ _0\"></span>ditivit\u00e0 comple<span class=\"_ _0\"></span>ssiva: variazioni annu<span class=\"_ _0\"></span>e <table class=\"s wece hb18\" id=\"_6f35810d-3ddb-4214-8c74-0f2519cc0c16\"><tr><td></td><td class=\"c x516 y3d8f w75a h73c\"><div class=\"t m0 x27 h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Titoli di debito <span class=\"_ _0\"></span> </div></td><td class=\"c x87c y3d8f w684 h73c\"><div class=\"t m0 x4b h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Titoli di capitale<span class=\"_ _0\"></span> </div></td><td class=\"c x7b3 y3d8f w52f h73c\"><div class=\"t m0 xdd h7c y26f5 ff3 fse fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y3d90 w759 h2c9\"><div class=\"t m0 xdd h7c y13c8 ff3 fse fc0 sc0 ls0 ws0\">1. Esistenze ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x516 y3d90 w75a h2c9\"><div class=\"t m0 xa8 hb y11ba ff3 fs3 fc0 sc0 ls0 ws0\">(16.630) </div></td><td class=\"c x87c y3d90 w684 h2c9\"><div class=\"t m0 x22 hb y11ba ff3 fs3 fc0 sc0 ls0 ws0\">(523) </div></td><td></td></tr><tr><td class=\"c x259 y3d91 w759 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">2. Variazioni positi<span class=\"_ _0\"></span>ve </div></td><td class=\"c x516 y3d91 w75a h268\"><div class=\"t m0 x2f hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">11.491<span class=\"fse\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d92 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.1 Incrementi d<span class=\"_ _0\"></span>i fair value </div></td><td class=\"c x516 y3d92 w75a h268\"><div class=\"t m0 x75 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">6.521 </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d93 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.2 Rettifiche d<span class=\"_ _0\"></span>i valore per risc<span class=\"_ _0\"></span>hio di credito </div></td><td class=\"c x516 y3d93 w75a h268\"><div class=\"t m0 x13f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">50</span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d94 w759 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.3 Rigiro a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico di riserve<span class=\"_ _0\"></span> negative da r<span class=\"_ _0\"></span>ealizzo </div></td><td class=\"c x516 y3d94 w75a h268\"><div class=\"t m0 x75 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.920 </div></td><td></td><td></td></tr><tr><td class=\"c x5a5 y3d95 wecf ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2.4 Trasferimen<span class=\"_ _0\"></span>ti ad altre com<span class=\"_ _0\"></span>ponenti di p<span class=\"_ _0\"></span>atrimonio nett<span class=\"_ _0\"></span>o (titoli d<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d96 wed0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d97 w759 h594\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">2.5 Altre variaz<span class=\"_ _0\"></span>ioni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d98 w759 ha5\"><div class=\"t m0 xdd h7c ye31 ff3 fse fc0 sc0 ls0 ws0\">3. Variazioni nega<span class=\"_ _0\"></span>tive </div></td><td class=\"c x516 y3d98 w75a ha5\"><div class=\"t m0 x4e hb y20ad ff3 fs3 fc0 sc0 ls0 ws0\">(2.057) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d99 w759 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.1 Riduzioni di fa<span class=\"_ _0\"></span>ir value </div></td><td class=\"c x516 y3d99 w75a h268\"><div class=\"t m0 x22 h3b ye80 ff2 fse fc0 sc0 ls10c ws0\">(4<span class=\"ls0\">4<span class=\"ls3f\">6</span></span><span class=\"ls0\"><span class=\"ls3f\">)</span>  </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9a w759 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.2 Riprese di v<span class=\"_ _0\"></span>alore per risc<span class=\"_ _0\"></span>hio di credito </div></td><td class=\"c x516 y3d9a w75a h268\"><div class=\"t m0 xc9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">(<span class=\"ls3f\">85</span>) </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9b w759 h5ef\"><div class=\"t m0 x30 h3b y11c4 ff2 fse fc0 sc0 ls0 ws0\">3.3 Rigiro a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico da riserve<span class=\"_ _0\"></span> positive da re<span class=\"_ _0\"></span>alizzo </div></td><td class=\"c x516 y3d9b w75a h5ef\"><div class=\"t m0 x36 h3b y11c4 ff2 fse fc0 sc0 ls0 ws0\">(1.526) </div></td><td></td><td></td></tr><tr><td class=\"c x5a5 y3d9c wed1 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.4 Trasferimen<span class=\"_ _0\"></span>ti ad altre comp<span class=\"_ _0\"></span>onenti di patr<span class=\"_ _0\"></span>imonio netto <span class=\"_ _0\"></span>(titoli di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d9d wed0 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9e w759 h568\"><div class=\"t m0 x30 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">3.5 Altre variaz<span class=\"_ _0\"></span>ioni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d9f w759 h5e0\"><div class=\"t m0 xdd h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">4. Rimanenze fin<span class=\"_ _0\"></span>ali </div></td><td class=\"c x516 y3d9f w75a h5e0\"><div class=\"t m0 x4e hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">(7.196) </div></td><td class=\"c x87c y3d9f w684 h5e0\"><div class=\"t m0 x22 hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">(523) </div></td><td></td></tr></table>B.4 Riserve da valutazione relati<span class=\"_ _1\"></span>ve a piani a benefici definiti: variazioni an<span class=\"_ _1\"></span>nue<span class=\"_ _1\"></span> Le <span class=\"_ _29\"></span>riserve <span class=\"_ _29\"></span>da <span class=\"_ _3b\"></span>valutazione <span class=\"_ _29\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>piani <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>benefici <span class=\"_ _3b\"></span>definiti <span class=\"_ _29\"></span>hanno <span class=\"_ _29\"></span>registr<span class=\"_ _1\"></span>ato <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>dell\u2019esercizio <span class=\"_ _3b\"></span>un effetto pos<span class=\"_ _1\"></span>itivo <span class=\"_ _1\"></span>per 1<span class=\"lsb\">3 <span class=\"_ _1\"></span></span>migliaia di <span class=\"_ _1\"></span>euro (al <span class=\"_ _1\"></span>netto del r<span class=\"_ _1\"></span>elativo <span class=\"_ _1\"></span>effetto fis<span class=\"_ _1\"></span>cale di <span class=\"_ _3\"></span>7 migliaia di <span class=\"_ _1\"></span>euro), derivant<span class=\"_ _1\"></span>e dalla variazione dell\u2019attualiz<span class=\"_ _1\"></span>zazione sul fondo trattamento di fine rapport<span class=\"_ _1\"></span>o determinato a fini civ<span class=\"_ _1\"></span>ilistici.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-773": {
   "value": "<div class=\"c w2 h0 gs5b\"><div class=\"t m0 x3 hee y23ba ff2 fs3d fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5bc y23bb ff3 fsc fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5bc y13cf ff3 fsc fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5bc y23bc ff3 fsc fc3 sc0 ls0 ws0\">Sezione <span class=\"_ _d5\"> </span>14   -<span class=\"ls84\">   </span>Patrimoni<span class=\"_ _1\"></span>o di per<span class=\"_ _1\"></span>tinenza di terzi   -<span class=\"_ _1\"></span>   voce 190 </div></div><div class=\"c w510 h307 gs5c\"><div class=\"t m0 xdd h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">14.1 Dettaglio della<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>voce 190 \"<span class=\"_ _0\"></span>patrimonio di p<span class=\"_ _0\"></span>ertinenza di terzi<span class=\"_ _0\"></span>\" </div></div><div class=\"gs5d\"><table class=\"s wc24 hab6\" id=\"_7c9219ec-8eff-4545-acf7-96d6b335ed8e\"><tr><td class=\"c x556 y3686 w511 h5e5\"><div class=\"t m0 xdd h7c y23be ff3 fse fc0 sc0 ls0 ws0\">Denominazione<span class=\"_ _0\"></span> imprese </div></td><td></td><td class=\"c x557 y3686 w514 h5e5\"><div class=\"t m0 x27 h7c y23be ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x558 y3686 w513 h5e5\"><div class=\"t m0 x26 h7c y23be ff3 fse fc0 sc0 ls0 ws0\">31.12.20<span class=\"ls5d\">23</span> </div></td></tr><tr><td class=\"c x556 y3687 w511 h307\"><div class=\"t m0 xdd h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Partecipazioni in <span class=\"_ _0\"></span>societ\u00e0 con<span class=\"_ _0\"></span>solidate con inter<span class=\"_ _0\"></span>essenze di terzi<span class=\"_ _0\"></span> significative </div></td><td></td><td class=\"c x557 y3687 w514 h307\"><div class=\"t m0 x139 h7c y11ba ff3 fse fc0 sc0 ls4b ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x558 y3687 w513 h307\"><div class=\"t m0 x25 h7c y11ba ff3 fse fc0 sc0 ls4b ws0\">4 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x556 y3688 w511 h5ce\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. </div></td><td></td><td class=\"c x557 y3688 w514 h5ce\"><div class=\"t m0 x139 h3b ye29 ff2 fse fc0 sc0 ls3f ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x558 y3688 w513 h5ce\"><div class=\"t m0 x25 h3b ye29 ff2 fse fc0 sc0 ls3f ws0\">4 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x556 y3689 w511 h307\"><div class=\"t m0 xdd h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Altre partecipa<span class=\"_ _0\"></span>zioni </div></td><td></td><td class=\"c x557 y3689 w514 h307\"><div class=\"t m0 xc9 h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">544 </div></td><td class=\"c x558 y3689 w513 h307\"><div class=\"t m0 x75 h7c y11ba ff3 fse fc0 sc0 ls4b ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x556 y368a w511 h5ce\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il Spa </div></td><td></td><td class=\"c x557 y368a w514 h5ce\"><div class=\"t m0 xc9 h3b ye29 ff2 fse fc0 sc0 ls3f ws0\">544<span class=\"ls0\"> </span></div></td><td class=\"c x558 y368a w513 h5ce\"><div class=\"t m0 x38 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x556 y368b w511 h304\"><div class=\"t m0 xdd h3b y11ba ff5 fse fc0 sc0 ls0 ws0\">Copped\u00e8\u2019 SPV Srl<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x557 y368b w514 h304\"><div class=\"t m0 xa7 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x558 y368b w513 h304\"><div class=\"t m0 x75 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">10<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x556 y368c w511 h307\"><div class=\"t m0 x59 h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x557 y368c w514 h307\"><div class=\"t m0 x25 h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">548  </div></td><td class=\"c x558 y368c w513 h307\"><div class=\"t m0 x75 h7c y11ba ff3 fse fc0 sc0 ls4b ws0\">14<span class=\"ls0\">  </span></div></td></tr></table></div><div class=\"c w2 h0 gs5b\"><div class=\"t m0 x3 ha y23c1 ff2 fs4 fc0 sc0 ls0 ws0\">La tabella <span class=\"_ _0\"></span>espone <span class=\"_ _0\"></span>la frazione <span class=\"_ _0\"></span>del patrimonio <span class=\"_ _0\"></span>netto consolidato attribuibile <span class=\"_ _0\"></span>ad azioni <span class=\"_ _2\"></span>o<span class=\"_ _1\"></span> quote <span class=\"_ _2\"></span>di pertinenza </div><div class=\"t m0 x3 ha y46 ff2 fs4 fc0 sc0 ls0 ws0\">dei terzi. <span class=\"_ _1\"></span>Per <span class=\"_ _1\"></span><span class=\"ff5\">maggiori dettagli relativ<span class=\"_ _1\"></span>i alle variazioni dell\u2019area <span class=\"_ _1\"></span>di cons<span class=\"_ _1\"></span>olidamento av<span class=\"_ _1\"></span>venute nel periodo <span class=\"_ _1\"></span>di </span></div><div class=\"t m0 x3 ha y6dd ff5 fs4 fc0 sc0 ls0 ws0\">riferimento si rimanda alla sezione <span class=\"_ _0\"></span>\u201cArea e metodi di consolidamento\u201d nella Parte Generale <span class=\"_ _0\"></span>dei \u201cCriteri di </div><div class=\"t m0 x3 ha y1866 ff5 fs4 fc0 sc0 ls0 ws0\">redazione e principi contabili<span class=\"_ _1\"></span>\u201d della presente Relazio<span class=\"_ _1\"></span><span class=\"ff2\">ne. </span></div><div class=\"t m0 x3 hb5 yffa ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y23c2 ff3 fs4 fc0 sc0 ls0 ws0\">14.2  Strumenti di capitale: compos<span class=\"_ _1\"></span>izione e variazioni annue<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y3d1 ff2 fs4 fc0 sc0 ls0 ws0\">Non presenti. </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-783": {
   "value": "<div class=\"c w515 ha5 gs5f\"><div class=\"t m0 x67 hb5 yf55 ff3 fs4 fc0 sc0 ls0 ws0\">1. Impegni e garanzie finanziarie rilasc<span class=\"_ _1\"></span>iate </div></div><div class=\"gs60\"><table class=\"s wc25 hab7\" id=\"_1c4a0a9d-0900-4342-9c00-356709871873\"><tr><td></td><td></td><td></td><td class=\"c x559 y368d wc26 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore nominale <span class=\"_ _0\"></span>su impegni e <span class=\"_ _0\"></span>garanzie finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x55a y368e wb60 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x55b y368f wc1c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x546 y3690 w51c h660\"><div class=\"t m0 x2d h3 y20ce ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3b4 y3690 w51d h660\"><div class=\"t m0 x30 h3 y20ce ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x55b y3691 wc27 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">acquisiti/<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x55c y3692 wc28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x55d y3692 wc1d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x55e y3690 w518 h38\"><div class=\"t m0 x3b h3 y23c6 ff3 fse fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x55f y3693 wc29 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">e o<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x560 y3694 wc1f ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x561 y3694 wc1f ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3695 wc2a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1. Impegni a<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x55b y3696 wc2b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">originati/<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x562 y3697 wc2c ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">e<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y3698 wc2d ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">erogare fondi<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y3699 w32d h5a2\"><div class=\"t m0 x27 h3 ydf3 ff3 fse fc0 sc0 ls4b ws0\">3.<span class=\"ls0\">4<span class=\"ls5d\">61</span>.471</span><span class=\"ls0\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x375 y3699 w517 h5a2\"><div class=\"t m0 xbe h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">108.971<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x506 y3699 w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x55e y3699 w518 h5a2\"><div class=\"t m0 x35 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">21.<span class=\"ls5d\">758</span><span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x546 y3699 w51c h5a2\"><div class=\"t m0 x23 h3 ydf3 ff3 fse fc0 sc0 ls4b ws0\">3.<span class=\"ls0\">5<span class=\"ls5d\">92</span>.200</span><span class=\"ls0\"><span class=\"ff2 fs0\"> </span></span></div></td><td class=\"c x3b4 y3699 w51d h5a2\"><div class=\"t m0 x46 h3 ydf3 ff3 fse fc0 sc0 ls4b ws0\">3.<span class=\"ls0\">428<span class=\"ls10b\">.2</span></span>74<span class=\"ff2 fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x37b y369a wc2e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y369b w32d h27e\"><div class=\"t m0 x75 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x375 y369b w517 h27e\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y369b w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y369b w518 h27e\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y369b w51c h27e\"><div class=\"t m0 xef h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y369b w51d h27e\"><div class=\"t m0 x3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y369c wc2f ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y369d wc30 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls123 ws0\">b)<span class=\"ls0\"> Ammin<span class=\"_ _0\"></span>istrazioni<span class=\"_ _324\"> </span></span></div></td><td class=\"c x563 y369e w32d h648\"><div class=\"t m0 xc5 h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">213.723<span class=\"fs0\"> </span></div></td><td class=\"c x375 y369e w517 h648\"><div class=\"t m0 x13f h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y369e w51b h648\"><div class=\"t m0 x2f h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y369e w518 h648\"><div class=\"t m0 x1f1 h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y369e w51c h648\"><div class=\"t m0 x13f h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">213.723<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y369e w51d h648\"><div class=\"t m0 xa8 h3 y23ca ff2 fse fc0 sc0 ls0 ws0\">76.844<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y369f wc31 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36a0 w4a0 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36a0 w32d h550\"><div class=\"t m0 x1f3 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">8.755<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x375 y36a0 w517 h550\"><div class=\"t m0 x13f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36a0 w51b h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a0 w518 h550\"><div class=\"t m0 x1f1 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36a0 w51c h550\"><div class=\"t m0 x1d4 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">8.755<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x3b4 y36a0 w51d h550\"><div class=\"t m0 xa8 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">10.802<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36a1 wc32 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36a2 w32d h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">159.190<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36a2 w517 h27e\"><div class=\"t m0 x22 h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">249<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x506 y36a2 w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a2 w518 h27e\"><div class=\"t m0 x22 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36a2 w51c h27e\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">159.440<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36a2 w51d h27e\"><div class=\"t m0 x20 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">183.924<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36a3 wc33 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36a4 wc34 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36a5 w32d h5a2\"><div class=\"t m0 x27 h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">2.<span class=\"ls0\">878.481</span><span class=\"ls0\"><span class=\"fs0\"> </span></span></div></td><td class=\"c x375 y36a5 w517 h5a2\"><div class=\"t m0 xbe h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">103.411<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36a5 w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a5 w518 h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">21.<span class=\"ls0\">1</span>63<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36a5 w51c h5a2\"><div class=\"t m0 x23 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">3.003.055<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36a5 w51d h5a2\"><div class=\"t m0 x46 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">2.934.248<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36a6 wc33 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36a7 w4a0 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36a7 w32d h550\"><div class=\"t m0 xc5 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">201.322<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36a7 w517 h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">5.311<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36a7 w51b h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36a7 w518 h550\"><div class=\"t m0 x4e h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">594<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36a7 w51c h550\"><div class=\"t m0 x13f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">207.227<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36a7 w51d h550\"><div class=\"t m0 x20 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">222.456<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x273 y36a8 wc35 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36a9 w32d h27e\"><div class=\"t m0 x2d h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">12.990<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x375 y36a9 w517 h27e\"><div class=\"t m0 x2f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">1.617<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x506 y36a9 w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x55e y36a9 w518 h27e\"><div class=\"t m0 x4e h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">441<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x546 y36a9 w51c h27e\"><div class=\"t m0 x139 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">15.049<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3b4 y36a9 w51d h27e\"><div class=\"t m0 xa8 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">21.178<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x273 y36aa wc36 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">finanziarie rilas<span class=\"_ _0\"></span>ciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36ab wc2e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">a) Banche<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36ac w32d h5a2\"><div class=\"t m0 x75 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36ac w517 h5a2\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36ac w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36ac w518 h5a2\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36ac w51c h5a2\"><div class=\"t m0 xef h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36ac w51d h5a2\"><div class=\"t m0 x3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36ad wc2f ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">Centrali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36ae wc37 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36af w32d h27e\"><div class=\"t m0 x22 h3 y2285 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x375 y36af w517 h27e\"><div class=\"t m0 x13f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36af w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36af w518 h27e\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36af w51c h27e\"><div class=\"t m0 x60 h3 y2285 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3b4 y36af w51d h27e\"><div class=\"t m0 x38 h3 y2285 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x37b y36b0 wc31 hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">pubbliche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36b1 w4a0 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36b1 w32d h550\"><div class=\"t m0 xb7 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x375 y36b1 w517 h550\"><div class=\"t m0 x13f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x506 y36b1 w51b h550\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b1 w518 h550\"><div class=\"t m0 x1f1 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36b1 w51c h550\"><div class=\"t m0 x137 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x3b4 y36b1 w51d h550\"><div class=\"t m0 x1f1 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">32<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36b2 wc32 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36b3 w32d h5a2\"><div class=\"t m0 x1f3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1.200<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36b3 w517 h5a2\"><div class=\"t m0 x3 h3 y1e33 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x506 y36b3 w51b h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b3 w518 h5a2\"><div class=\"t m0 x1f1 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x546 y36b3 w51c h5a2\"><div class=\"t m0 x1d4 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1.200<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36b3 w51d h5a2\"><div class=\"t m0 x4e h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">2.778<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36b4 wc33 hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36b5 wc34 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _324\"> </span></div></td><td class=\"c x563 y36b6 w32d h27e\"><div class=\"t m0 x1f3 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">9.579<span class=\"fs0\"> </span></div></td><td class=\"c x375 y36b6 w517 h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">1.448<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x506 y36b6 w51b h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b6 w518 h27e\"><div class=\"t m0 x4e h3 ydf3 ff2 fse fc0 sc0 ls3f ws0\">423<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36b6 w51c h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">11.451<span class=\"fs0\"> </span></div></td><td class=\"c x3b4 y36b6 w51d h27e\"><div class=\"t m0 xa8 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">15.391<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x37b y36b7 wc33 hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36b8 w4a0 h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x563 y36b8 w32d h5b3\"><div class=\"t m0 x1f3 h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">2.<span class=\"ls3f\">179</span><span class=\"fs0\"> </span></div></td><td class=\"c x375 y36b8 w517 h5b3\"><div class=\"t m0 x22 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">169<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x506 y36b8 w51b h5b3\"><div class=\"t m0 x2f h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x55e y36b8 w518 h5b3\"><div class=\"t m0 x36 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">18<span class=\"fs0 ls0\"> </span></div></td><td></td><td class=\"c x546 y36b8 w51c h5b3\"><div class=\"t m0 x1d4 h3 yf55 ff2 fse fc0 sc0 ls3f ws0\">2.366<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x3b4 y36b8 w51d h5b3\"><div class=\"t m0 x4e h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">2.977 </div></td></tr></table></div><div class=\"c w382 h56e gs62\"><div class=\"t m0 x67 ha yf8 ff3 fs4 fc0 sc0 ls0 ws0\">2. Altri impegni e altre garanzie rilasciate<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"gs63\"><table class=\"s wc38 hab9\" id=\"_4cb849ce-bb27-405a-b8b9-c59634f2774d\"><tr><td></td><td class=\"c x37e y36b9 w522 h570\"><div class=\"t m0 x4c h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37f y36b9 w522 h570\"><div class=\"t m0 x4c h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td class=\"c x37e y36ba w522 h14e\"><div class=\"t m0 xa8 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37f y36ba w522 h14e\"><div class=\"t m0 xa8 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36bb w521 h268\"><div class=\"t m0 x67 h3 y13cc ff3 fse fc0 sc0 ls0 ws0\">1. Altre garanzi<span class=\"_ _0\"></span>e rilasciate <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x37e y36bb w522 h268\"><div class=\"t m0 x1e h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">206.3<span class=\"ls4b\">31</span> </div></td><td class=\"c x37f y36bb w522 h268\"><div class=\"t m0 x1e h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">217.376 </div></td></tr><tr><td class=\"c x27f y36bc w521 h307\"><div class=\"t m0 xc5 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">di cui: esposi<span class=\"_ _0\"></span>zioni creditizie de<span class=\"_ _0\"></span>teriorate<span class=\"fs0\"> </span></div></td><td class=\"c x37e y36bc w522 h307\"><div class=\"t m0 x188 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">2.750<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36bc w522 h307\"><div class=\"t m0 x188 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">3.889<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36bd w521 h5ce\"><div class=\"t m0 x3a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36bd w522 h5ce\"><div class=\"t m0 x1f6 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36bd w522 h5ce\"><div class=\"t m0 x1f6 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36be w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36be w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36be w522 h307\"><div class=\"t m0 x118 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">46<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27f y36bf w521 h5ce\"><div class=\"t m0 x3a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36bf w522 h5ce\"><div class=\"t m0 x188 h3 ye29 ff2 fse fc0 sc0 ls3f ws0\">5.690<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x37f y36bf w522 h5ce\"><div class=\"t m0 x188 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">5.495 </div></td></tr><tr><td class=\"c x27f y36c0 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c0 w522 h307\"><div class=\"t m0 x188 h3 y11ba ff2 fse fc0 sc0 ls3f ws0\">2.177<span class=\"fs0 ls0\"> </span></div></td><td class=\"c x37f y36c0 w522 h307\"><div class=\"t m0 x188 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">2.227 </div></td></tr><tr><td class=\"c x27f y36c1 w521 h5ce\"><div class=\"t m0 x3a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c1 w522 h5ce\"><div class=\"t m0 x1e h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">181.587<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c1 w522 h5ce\"><div class=\"t m0 x1e h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">193.784 </div></td></tr><tr><td class=\"c x27f y36c2 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c2 w522 h307\"><div class=\"t m0 x133 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">16.877<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c2 w522 h307\"><div class=\"t m0 x133 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">15.824 </div></td></tr><tr><td class=\"c x27f y36c3 w521 h570\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">2. Altri impegni <span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y36c4 w521 h5f5\"><div class=\"t m0 xc5 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">di cui: esposi<span class=\"_ _0\"></span>zioni creditizie de<span class=\"_ _0\"></span>teriorate<span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c4 w522 h5f5\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c4 w522 h5f5\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c5 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">a) Banche Cen<span class=\"_ _0\"></span>trali <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c5 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c5 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c6 w521 h5ce\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">b) Amministraz<span class=\"_ _0\"></span>ioni pubbliche<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c6 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c6 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c7 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">c) Banche <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c7 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c7 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c8 w521 h5ce\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">d) Altre societ<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _0\"></span> <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c8 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c8 w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36c9 w521 h307\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">e) Societ\u00e0 non<span class=\"_ _0\"></span> finanziarie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36c9 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36c9 w522 h307\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y36ca w521 h5ce\"><div class=\"t m0 x3a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">f) Famiglie <span class=\"fs0\"> </span></div></td><td class=\"c x37e y36ca w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x37f y36ca w522 h5ce\"><div class=\"t m0 x1f6 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-671": {
   "value": "Sezione <span class=\"_ _d5\"> </span>1   -   Interessi   -<span class=\"ls84\">   </span>v<span class=\"_ _1\"></span>oci 10 e 20<span class=\"_ _1\"></span> 1.1<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Interess<span class=\"_ _1\"></span>i attivi e proventi assimilati: composizione<span class=\"_ _1\"></span> <table class=\"s wc39 haba\" id=\"_4aa83eba-8a0d-416e-a831-6adfb94475eb\"><tr><td class=\"c x27f y36cb w540 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">Voci/Forme tecnich<span class=\"_ _2\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x564 y36cc wc3a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Titoli di<span class=\"_ _324\"> </span></div></td><td class=\"c x565 y36cb w13e h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x566 y36cc wc3b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x567 y36cb w541 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36cb w542 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x564 y36cd waf0 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x569 y36cd wc3c ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">operazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y36ce wc3d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36cf w31f h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">254<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36cf w13e h5b0\"><div class=\"t m0 xc9 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36cf w527 h5b0\"><div class=\"t m0 x23 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36cf w541 h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">254<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36cf w542 h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">550<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36d0 wc3e ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">impatto a conto<span class=\"_ _0\"></span> economico:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36d1 wc3f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.1 Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie deten<span class=\"_ _0\"></span>ute per la<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d2 w31f h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">218<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x565 y36d2 w13e h673\"><div class=\"t m0 x38 h2f y2403 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d2 w527 h673\"><div class=\"t m0 x28 h2f y2403 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d2 w541 h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">218<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y36d2 w542 h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">549<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36d3 wc40 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36d4 w540 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie des<span class=\"_ _0\"></span>ignate al fair<span class=\"_ _0\"></span> value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36d4 w31f h550\"><div class=\"t m0 x36 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36d4 w13e h550\"><div class=\"t m0 x38 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d4 w527 h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d4 w541 h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36d4 w542 h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y36d5 wc41 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.3 Altre attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _0\"></span> obbligator<span class=\"_ _0\"></span>iamente<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d6 w31f h5b0\"><div class=\"t m0 x151 h2f y11d7 ff2 fse fc0 sc0 ls3f ws0\">36<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x565 y36d6 w13e h5b0\"><div class=\"t m0 x38 h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d6 w527 h5b0\"><div class=\"t m0 x28 h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d6 w541 h5b0\"><div class=\"t m0 x151 h2f y11d7 ff2 fse fc0 sc0 ls3f ws0\">36<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y36d6 w542 h5b0\"><div class=\"t m0 x2f h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y36d7 wc42 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">valutate al fair v<span class=\"_ _0\"></span>alue<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y36d8 wc3d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d9 w31f h5b0\"><div class=\"t m0 xc5 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">24.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36d9 w13e h5b0\"><div class=\"t m0 xc9 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d9 w527 h5b0\"><div class=\"t m0 x35 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d9 w541 h5b0\"><div class=\"t m0 x2b h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">24.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36d9 w542 h5b0\"><div class=\"t m0 x2b h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">18.706<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36da wc43 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">impatto sulla redditi<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 complessi<span class=\"_ _0\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y36db wc44 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36dc w31f h5b0\"><div class=\"t m0 xc5 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">84.022<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36dc w13e h5b0\"><div class=\"t m0 x47 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">507.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36dc w527 h5b0\"><div class=\"t m0 x47 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36dc w541 h5b0\"><div class=\"t m0 x24 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">591.997<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36dc w542 h5b0\"><div class=\"t m0 x24 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">5<span class=\"ls5d\">50</span>.596<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36dd wc45 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">ammortizzato:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36de w540 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.1 Crediti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36de w31f h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">21.053<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36de w13e h550\"><div class=\"t m0 x4f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">57.712<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36de w527 h550\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36de w541 h550\"><div class=\"t m0 x2b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">78.765<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36de w542 h550\"><div class=\"t m0 x2b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">83.272<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36df w540 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.2 Crediti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36df w31f h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">62.969<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36df w13e h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">450.263<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36df w527 h550\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36df w541 h550\"><div class=\"t m0 x24 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">513.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36df w542 h550\"><div class=\"t m0 x24 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ls3f\">67</span>.<span class=\"ls3f\">324</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e0 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4. Derivati di c<span class=\"_ _0\"></span>opertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e0 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e0 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e0 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e0 w541 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e0 w542 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e1 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">5. Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e1 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e1 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e1 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">20.015<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e1 w541 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">20.015<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e1 w542 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">19.913<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e2 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6. Passivit\u00e0 finanzia<span class=\"_ _0\"></span>rie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e2 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e2 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e2 w527 h550\"><div class=\"t m0 x35 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e2 w541 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e2 w542 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">21<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y36e3 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e3 w31f h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">108.316<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e3 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">507.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e3 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">33.866<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e3 w541 h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">650.157<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e3 w542 h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">598.209<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36e4 wc46 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> attivi su attiv<span class=\"_ _0\"></span>it\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36e5 w31f h674\"><div class=\"t m0 x36 h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e5 w13e h674\"><div class=\"t m0 x8f h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">5.285<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e5 w527 h674\"><div class=\"t m0 x28 h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e5 w541 h674\"><div class=\"t m0 x1f h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">5.285<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e5 w542 h674\"><div class=\"t m0 xbe h2f y2407 ff2 fse fc0 sc0 ls3f ws0\">301<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x273 y36e6 wc47 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36e7 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> attivi su leas<span class=\"_ _0\"></span>ing finanziario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e7 w31f h550\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e7 w13e h550\"><div class=\"t m0 x8f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.284<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e7 w527 h550\"><div class=\"t m0 x1f1 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e7 w541 h550\"><div class=\"t m0 x1f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.284<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e7 w542 h550\"><div class=\"t m0 x1f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.653<span class=\"ff7 fsb\"> </span></div></td></tr></table>I <span class=\"ff5 ls0\">valori del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di riferimento includono l\u2019<span class=\"_ _1\"></span>effetto del <span class=\"_ _1\"></span>consolidamento del<span class=\"_ _1\"></span><span class=\"ff2\">la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>Dynamica Retail <span class=\"_ _1\"></span><span class=\"ls18\">a </span></span></span>far data dal 1\u00b0 giugno 2024.<span class=\"_ _1\"></span> Gli <span class=\"_ _3f\"> </span>interessi <span class=\"_ _3f\"> </span>su <span class=\"_ _3b\"> </span>\u201cAttiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo <span class=\"_ _3f\"> </span>ammortizz<span class=\"_ _1\"></span>ato\u201d <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3b\"> </span>espo<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>netto <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>interess<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mora<span class=\"_ _1\"></span> maturati <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>incassati ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>periodo di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>deteriorate, <span class=\"_ _0\"></span>perch\u00e9 <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>trovano <span class=\"_ _0\"></span>evidenza in <span class=\"_ _3b\"> </span>bilancio <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>olo <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>incas<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>avvenuto.<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Compless<span class=\"_ _1\"></span>ivamente <span class=\"_ _3b\"> </span>gli <span class=\"_ _3f\"> </span>interessi <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3b\"> </span>specie <span class=\"_ _3f\"> </span>maturati <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fine <span class=\"_ _3f\"> </span>anno ammontano a <span class=\"_ _2\"></span>3.15<span class=\"_ _1\"></span>2 miglia<span class=\"_ _0\"></span>ia di <span class=\"_ _2\"></span>euro (5.576 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _2\"></span>euro lo <span class=\"_ _0\"></span>scorso <span class=\"_ _0\"></span>anno). Per <span class=\"_ _2\"></span>contro alla <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati contabilizzati <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>mora <span class=\"_ _3b\"> </span>riferiti <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>esercizi <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ecedenti <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>riscos<span class=\"_ _1\"></span>si <span class=\"_ _3b\"></span>nell\u2019e<span class=\"ff2\">s<span class=\"_ _1\"></span>ercizio <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>complessive <span class=\"_ _3b\"> </span>367 </span>migliaia di euro (382 migliaia di euro l<span class=\"_ _1\"></span>o scorso anno).<span class=\"_ _1\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Crediti <span class=\"_ _3\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>clientela\u201d <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rilas<span class=\"_ _1\"></span>cio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>componente <span class=\"_ _3\"></span>Time<span class=\"_ _1\"></span> value <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>deteriorate <span class=\"_ _3b\"> </span>pari <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>5.<span class=\"_ _1\"></span>017 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _3b\"> </span>(ex <span class=\"_ _3f\"> </span>5.134 <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>euro) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>le rettifiche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore su <span class=\"_ _2\"></span>interess<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>relativi a <span class=\"_ _2\"></span>crediti deteriorati <span class=\"_ _0\"></span>negative <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>circa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.187 migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(ex 1.365 migliaia di euro). La <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201c5. <span class=\"_ _2\"></span>Altre <span class=\"_ _0\"></span>attivit\u00e0\u201d <span class=\"_ _0\"></span>comprende<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>a cre<span class=\"_ _0\"></span>diti d\u2019imposta <span class=\"_ _2\"></span>Eco <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Sismabonus iscritti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Banco a seguito della cessione da parte <span class=\"_ _0\"></span>della clientela la cui remunerazione \u00e8 rilevata ne<span class=\"_ _0\"></span>gli interessi attivi lungo l\u2019arco temporale di recupero dei crediti <span class=\"_ _1\"></span>stessi.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nella voce \u201c6. Passivit\u00e0 finanziarie\u201d si riferis<span class=\"_ _1\"></span>ce agli interessi attivi su pr<span class=\"_ _1\"></span>onti contro termine di raccolta.<span class=\"_ _324\"> </span>1.2 Interessi attivi e proventi assimilati: altre infor<span class=\"_ _1\"></span>mazioni<span class=\"_ _1\"></span> 1.2.1 Interessi atti<span class=\"_ _0\"></span>vi su attivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ie in valuta <table class=\"s wc48 habb\" id=\"_1bcef095-dd14-467b-8d3f-b394436f5f4b\"><tr><td class=\"c x259 y36e8 w546 h677\"><div class=\"t m0 xdd h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">Voci<span class=\"ls0\"> </span></div></td><td class=\"c x501 y36e8 w547 h677\"><div class=\"t m0 xc5 h7c y1dfd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td class=\"c x553 y36e8 w543 h677\"><div class=\"t m0 xc5 h7c y1dfd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x259 y36e9 w51e h57e\"><div class=\"t m0 xdd h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">Interessi attivi<span class=\"_ _0\"></span> su attivit\u00e0 fina<span class=\"_ _0\"></span>nziarie in va<span class=\"_ _0\"></span>luta </div></td><td></td><td class=\"c x501 y36e9 w545 h57e\"><div class=\"t m0 x3c h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">2.432 </div></td><td></td><td class=\"c x553 y36e9 w543 h57e\"><div class=\"t m0 x3c h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">2.798 </div></td></tr></table>1.2.2 Interessi atti<span class=\"_ _0\"></span>vi su operazio<span class=\"_ _0\"></span>ni di leasing finan<span class=\"_ _0\"></span>ziario Il <span class=\"_ _2d\"> </span>totale <span class=\"_ _2c\"> </span>degli <span class=\"_ _2d\"> </span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _2c\"> </span>attivi <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2d\"> </span>come <span class=\"_ _2c\"> </span>proventi <span class=\"_ _2c\"> </span>dell\u2019esercizio, <span class=\"_ _2c\"> </span>ricompresi <span class=\"_ _2d\"> </span>nella <span class=\"_ _2c\"> </span>voce  \u201cCrediti <span class=\"_ _2d\"> </span>vers<span class=\"_ _1\"></span>o clientela <span class=\"ff5\">\u2013</span> <span class=\"ff5\">finanziamenti\u201d, <span class=\"_ _1\"></span>ammontano a 8.272 mi<span class=\"_ _1\"></span>gliaia di euro (7.62<span class=\"_ _1\"></span>9 migliaia <span class=\"_ _1\"></span>di euro lo scors<span class=\"_ _1\"></span>o anno); tra </span>questi <span class=\"_ _1\"></span>8.068 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>indicizzati, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>256 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u contr<span class=\"_ _1\"></span>atti con retrolocazione (ne<span class=\"ls7\">l 2023 rispettivamente<span class=\"_ _0\"></span> 7.182 migliaia di e<span class=\"_ _0\"></span>uro su contratti indicizzati, d<span class=\"_ _0\"></span>i cui 257 migliaia di<span class=\"_ _0\"></span> </span>euro su contratti con retrolocazione).<span class=\"_ _1\"></span> Gli <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>competenza <span class=\"_ _3\"></span>degli esercizi <span class=\"_ _3\"></span>successivi <span class=\"_ _1\"></span>ammontano <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>13.<span class=\"_ _1\"></span>362 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>591 migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>retrolocazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>(lo <span class=\"_ _3\"></span>scorso <span class=\"_ _3\"></span>anno <span class=\"_ _1\"></span>rispettiva<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>13.195<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>e 735 migliaia di euro). <span class=\"_ _1\"></span> 1.3 Interessi passivi e oneri assimilati: co<span class=\"_ _1\"></span>mposizione  <span class=\"_ _1\"></span> <table class=\"s wc49 habc\" id=\"_557e31c4-bc02-4db6-8eb6-5c4586aad821\"><tr><td class=\"c x27f y36ea w548 h647\"><div class=\"t m0 x67 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Voci/Forme tecnich<span class=\"_ _2\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36ea w549 h647\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Debiti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36ea w13e h647\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56c y36eb wc3b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x3f1 y36ea w54a h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36ea w54b h647\"><div class=\"t m0 x26 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x56d y36ec wc3c hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">operazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y36ed wc4a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutat<span class=\"_ _0\"></span>e al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x56b y36ee w549 h27e\"><div class=\"t m0 x1f3 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(204.924)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36ee w13e h27e\"><div class=\"t m0 x47 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36ee w31a h27e\"><div class=\"t m0 x2f h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36ee w54a h27e\"><div class=\"t m0 x35 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(264.942)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36ee w54b h27e\"><div class=\"t m0 xc5 h2f ydf3 ff2 fse fc0 sc0 ls10c ws0\">(2<span class=\"ls3f\">35<span class=\"ls0\">.</span>066</span><span class=\"ls3f\"><span class=\"ls0\">)<span class=\"ff7 fsb\"> </span></span></span></div></td></tr><tr><td class=\"c x273 y36ef wc4b ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36f0 w548 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Debiti verso<span class=\"_ _0\"></span> banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f0 w549 h550\"><div class=\"t m0 x2e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(26.083)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f0 w13e h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f0 w31a h550\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f0 w54a h550\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(26.083)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f0 w54b h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(92.540)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f1 w548 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f1 w549 h570\"><div class=\"t m0 x2e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(30.666)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f1 w13e h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f1 w31a h570\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f1 w54a h570\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(30.666)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f1 w54b h570\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(20.123)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f2 w548 h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Debiti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f2 w549 h5b3\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(148.175)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f2 w13e h5b3\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f2 w31a h5b3\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f2 w54a h5b3\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(148.175)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f2 w54b h5b3\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(93.750)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f3 w548 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.4 Titoli in circo<span class=\"_ _0\"></span>lazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f3 w549 h550\"><div class=\"t m0 x95 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f3 w13e h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f3 w31a h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f3 w54a h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f3 w54b h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(28.653)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f4 w548 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie di neg<span class=\"_ _0\"></span>oziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f4 w549 h570\"><div class=\"t m0 x139 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f4 w13e h570\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f4 w31a h570\"><div class=\"t m0 x36 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f4 w54a h570\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f4 w54b h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f5 w548 h5a2\"><div class=\"t m0 x67 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">3. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie designa<span class=\"_ _0\"></span>te al fair<span class=\"_ _0\"></span> </div><div class=\"t m0 x67 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f5 w549 h5a2\"><div class=\"t m0 x139 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f5 w13e h5a2\"><div class=\"t m0 x38 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f5 w31a h5a2\"><div class=\"t m0 x36 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f5 w54a h5a2\"><div class=\"t m0 x3c h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f5 w54b h5a2\"><div class=\"t m0 x25 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f6 w548 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4. Altre passiv<span class=\"_ _0\"></span>it\u00e0 e fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f6 w549 h570\"><div class=\"t m0 x95 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f6 w13e h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f6 w31a h570\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f6 w54a h570\"><div class=\"t m0 xb7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f6 w54b h570\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.652)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f7 w548 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5. Derivati di c<span class=\"_ _0\"></span>opertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f7 w549 h550\"><div class=\"t m0 x95 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f7 w13e h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f7 w31a h550\"><div class=\"t m0 x36 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f7 w54a h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f7 w54b h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f8 w548 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">6. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f8 w549 h550\"><div class=\"t m0 x95 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f8 w13e h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f8 w31a h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f8 w54a h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(534)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f8 w54b h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(360)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f9 w548 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f9 w549 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(204.924)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f9 w13e h550\"><div class=\"t m0 x35 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f9 w31a h550\"><div class=\"t m0 x2d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f9 w54a h550\"><div class=\"t m0 x2d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(266.099)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f9 w54b h550\"><div class=\"t m0 xc5 h2f yf55 ff3 fse fc0 sc0 ls12f ws0\">(2<span class=\"ls0\">37.078</span><span class=\"ls0\">)<span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x273 y36fa wc4c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> passivi relat<span class=\"_ _0\"></span>ivi ai debiti<span class=\"_ _324\"> </span></div></td><td class=\"c x56b y36fb w549 h5a2\"><div class=\"t m0 xa0 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.256)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36fb w13e h5a2\"><div class=\"t m0 x25 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36fb w31a h5a2\"><div class=\"t m0 x2f h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36fb w54a h5a2\"><div class=\"t m0 x2e h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.256)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36fb w54b h5a2\"><div class=\"t m0 x1f3 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.141)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wc4d ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">per leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201c1.1 <span class=\"_ _2\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Debiti <span class=\"_ _2\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>centr<span class=\"_ _1\"></span>ali\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _2\"></span>maturati <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>TLTRO </span></span>III <span class=\"_ _2\"></span>ottenuti <span class=\"_ _2\"></span>dall\u2019Eurosis<span class=\"_ _1\"></span>tema <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _2\"></span>effettivo <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"ff2\">criterio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>ammortizzato. </span>Si precisa che a dicembre 2024 <span class=\"_ _1\"></span>\u00e8 arrivata a scadenza l\u2019ultima tr<span class=\"_ _1\"></span>anche del finanziamento TLTRO III<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c1.2 <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span></span>Debiti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>banche\u201d <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>riconducibile <span class=\"_ _1\"></span><span class=\"ff2\">alla <span class=\"_ _1\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>interessi <span class=\"_ _1\"></span>passivi </span>relativi <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>mutuo <span class=\"_ _29\"></span>concesso <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>JP <span class=\"_ _29\"></span>Morgan <span class=\"_ _29\"></span>Mil<span class=\"_ _1\"></span>an <span class=\"_ _29\"></span>Branch <span class=\"_ _3\"></span><span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _29\"></span>dell\u2019operazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cartolariz<span class=\"_ _1\"></span>zazione </span>Desio <span class=\"_ _3b\"> </span>SME <span class=\"_ _3b\"></span>realizzata <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>7.21<span class=\"_ _1\"></span>6 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3b\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"></span>Notes correlate <span class=\"_ _2\"></span><span class=\"ff5\">all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _2\"></span>di cartolarizzazione <span class=\"_ _2\"></span>Copped\u00e8<span class=\"ff2\"> e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>auno <span class=\"_ _2\"></span>ave<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>originator la <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>Fides </span></span>per 4.802 migliaia di euro (ex 618 migl<span class=\"_ _1\"></span>iaia di euro <span class=\"_ _1\"></span>poich\u00e9 relativi alle sole Notes <span class=\"_ _1\"></span>Copped\u00e8).<span class=\"_ _1\"></span> La variazione della voce \u201c1.3 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Debit<span class=\"_ _1\"></span>i verso clientela\u201d \u00e8 riconducibile principalmente a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _3f\"> </span>pass<span class=\"_ _1\"></span>ivi <span class=\"_ _2d\"> </span>su <span class=\"_ _2d\"> </span>conti <span class=\"_ _2d\"> </span>correnti <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>62.000 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(48<span class=\"_ _1\"></span>.806 <span class=\"_ _2d\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>lo <span class=\"_ _2d\"> </span>scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _3\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>sui <span class=\"_ _29\"></span>PCT <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _29\"></span>Cassa <span class=\"_ _29\"></span>Compensazione <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>Garanzia <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>34.3<span class=\"_ _1\"></span>25 <span class=\"_ _3\"></span>miglia <span class=\"_ _29\"></span>di euro (19.150 migliaia di euro lo<span class=\"_ _1\"></span> scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _2d\"> </span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>time <span class=\"_ _2c\"> </span>deposit <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>24.614<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>(14.289 <span class=\"_ _2c\"> </span>migliaia  di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _2\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>su mutui <span class=\"_ _2\"></span>passivi con <span class=\"_ _2\"></span>controparte <span class=\"_ _0\"></span>Cassa <span class=\"_ _2\"></span>Depo<span class=\"_ _1\"></span>siti e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Prestiti <span class=\"_ _2\"></span>per 20.<span class=\"_ _0\"></span>847 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro (8.946 migliaia di euro lo scorso eserciz<span class=\"_ _1\"></span>io). Nella voce \u201c6. Attivit\u00e0 finanziarie\u201d nel periodo di con<span class=\"_ _1\"></span>fronto trova<span class=\"_ _1\"></span>vano accoglimento gli interessi passivi su titoli iscritti nel portafo<span class=\"_ _1\"></span>glio FV<span class=\"_ _0\"></span>OCI per 533 migliaia di <span class=\"_ _1\"></span>euro (ex 360 migliaia di eu<span class=\"_ _1\"></span>ro).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>1.4 Interessi passivi e oneri <span class=\"_ _1\"></span>assimilati: altre informazioni<span class=\"_ _1\"></span> 1.4.1 Interessi pa<span class=\"_ _0\"></span>ssivi su pas<span class=\"_ _0\"></span>sivit\u00e0 in valuta<span class=\"ff2 fs4\"> </span><table class=\"s wc4e habd\" id=\"_0a5e1958-35ba-4e71-8595-88e4a448abb5\"><tr><td class=\"c x336 y36fc w54f h635\"><div class=\"t m0 xdd h3b y2419 ff2 fse fc0 sc0 ls0 ws0\">Voci </div></td><td class=\"c x56e y36fc w550 h635\"><div class=\"t m0 xc5 h7c y2419 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x56f y36fc w54e h635\"><div class=\"t m0 xc5 h7c y2419 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x336 y36fd w41e h57f\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">Interessi passiv<span class=\"_ _0\"></span>i su passivit\u00e0<span class=\"_ _0\"></span> finanziarie in va<span class=\"_ _0\"></span>luta </div></td><td class=\"c x570 y36fd w50a h57f\"><div class=\"t m0 xc9 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">(1.157) </div></td><td></td><td class=\"c x56f y36fd w54e h57f\"><div class=\"t m0 x1b h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">(872) </div></td></tr></table>1.5 Differenziali relativi alle operazioni di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> <table class=\"s wc4f habe\" id=\"_6a1ca44f-27bc-4f95-9b87-80d41ff58875\"><tr><td class=\"c x572 y36fe w551 h558\"><div class=\"t m0 x200 h2f y1e0c ff3 fse fc0 sc0 ls11e ws0\">Voci<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x573 y36fe w550 h558\"><div class=\"t m0 xc5 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y36fe w552 h558\"><div class=\"t m0 xc5 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y36ff w551 h5b8\"><div class=\"t m0 x67 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">A. Differenzial<span class=\"_ _0\"></span>i positivi relat<span class=\"_ _0\"></span>ivi a operazion<span class=\"_ _0\"></span>i di copertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x573 y36ff w550 h5b8\"><div class=\"t m0 xc9 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y36ff w552 h5b8\"><div class=\"t m0 x3c h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y3700 w551 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B. Differenzial<span class=\"_ _0\"></span>i negativi relat<span class=\"_ _0\"></span>ivi a operaz<span class=\"_ _0\"></span>ioni di copertur<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x573 y3700 w550 h5b5\"><div class=\"t m0 x1e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y3700 w552 h5b5\"><div class=\"t m0 x1e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y3701 w551 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">C. Saldo (A-<span class=\"ls9\">B</span><span class=\"ls9\">)<span class=\"_ _0\"></span><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x573 y3701 w550 h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y3701 w552 h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr></table>Sezione <span class=\"_ _8a\"> </span>2   -   Le commissioni   -<span class=\"_ _1\"></span>   voci 40<span class=\"_ _1\"></span> e 50 2.1 Commissioni at<span class=\"_ _0\"></span>tive: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc50 habf\" id=\"_ebeb9aec-66d4-4c75-b15b-a674345b8f16\"><tr><td class=\"c x27f y3702 w553 h57b\"><div class=\"t m0 x67 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">Tipologia servizi/Val<span class=\"_ _0\"></span>ori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3702 w16d h57b\"><div class=\"t m0 xb6 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3702 wf1 h57b\"><div class=\"t m0 xb6 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3703 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Strument<span class=\"_ _0\"></span>i finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3703 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">21.795<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3703 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">19.683<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3704 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Collocamento<span class=\"_ _0\"></span> titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3704 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.441<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3704 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.415<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3705 w555 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Con assunzio<span class=\"_ _0\"></span>ne a fermo <span class=\"_ _0\"></span>e/o sulla base<span class=\"_ _0\"></span> di un impegno irrevo<span class=\"_ _2\"></span>cab<span class=\"_ _1\"></span>ile<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3705 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3705 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3706 w555 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Senza impegn<span class=\"_ _0\"></span>o irrevoca<span class=\"_ _0\"></span>bile<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3706 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.441<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3706 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.415<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3707 wc51 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 di r<span class=\"_ _0\"></span>icezione e tras<span class=\"_ _0\"></span>missione di ord<span class=\"_ _0\"></span>ini e esecuzion<span class=\"_ _0\"></span>e di ordini per co<span class=\"_ _0\"></span>nto<span class=\"_ _324\"> </span></div></td><td class=\"c x282 y3708 w16d h5e1\"><div class=\"t m0 x28 h2f y23f8 ff2 fse fc0 sc0 ls0 ws0\">6.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3708 wf1 h5e1\"><div class=\"t m0 x25 h2f y23f8 ff2 fse fc0 sc0 ls0 ws0\">5.682<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3709 wc52 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">dei clienti<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y370a w555 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Ricezion<span class=\"_ _0\"></span>e e trasmission<span class=\"_ _0\"></span>e di ordini di uno<span class=\"_ _0\"></span> o pi\u00f9 strum<span class=\"_ _0\"></span>enti finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370a w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370a wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.682<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370b w555 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.2 Esecuzione<span class=\"_ _0\"></span> di ordini per<span class=\"_ _0\"></span> conto dei client<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370b w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370b wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370c w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Altre comm<span class=\"_ _0\"></span>issioni conness<span class=\"_ _0\"></span>e con attivit\u00e0 l<span class=\"_ _0\"></span>egate a strum<span class=\"_ _0\"></span>enti finan<span class=\"_ _0\"></span>ziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370c w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">11.885<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370c wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.586<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370d w555 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: negozia<span class=\"_ _0\"></span>zione per con<span class=\"_ _0\"></span>to proprio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370d w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370d wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370e w555 h141\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: gestion<span class=\"_ _0\"></span>e di portafogl<span class=\"_ _0\"></span>i individuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370e w16d h141\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">11.885<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370e wf1 h141\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.586<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370f w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Corporate F<span class=\"_ _0\"></span>inance<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370f w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370f wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3710 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Consulen<span class=\"_ _0\"></span>za in materia d<span class=\"_ _0\"></span>i fusioni e acquisi<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3710 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3710 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3711 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Servizi di tesor<span class=\"_ _0\"></span>eria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3711 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3711 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3712 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Altre comm<span class=\"_ _0\"></span>issioni conness<span class=\"_ _0\"></span>e con servizi d<span class=\"_ _0\"></span>i corporate fin<span class=\"_ _0\"></span>ance<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3712 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3712 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3713 w555 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Attivit\u00e0 di<span class=\"_ _0\"></span> consulenza <span class=\"_ _0\"></span>in materia di investimen<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3713 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3713 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3714 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Compensa<span class=\"_ _0\"></span>zione e regolam<span class=\"_ _0\"></span>ento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3714 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3714 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3715 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Gestione di<span class=\"_ _0\"></span> portafogli co<span class=\"_ _0\"></span>llettive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3715 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3715 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3716 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Custodia e <span class=\"_ _0\"></span>amministraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3716 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.161<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3716 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.966<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3717 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Banca depos<span class=\"_ _0\"></span>itaria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3717 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3717 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3718 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff5 fse fc0 sc0 ls0 ws0\">2. Altre comm<span class=\"_ _0\"></span>issioni legat<span class=\"_ _0\"></span>e all\u2019attivit\u00e0 d<span class=\"_ _0\"></span>i custodia e am<span class=\"_ _0\"></span>ministrazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3718 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.161<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3718 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.966<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3719 w555 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">g) Servizi amminis<span class=\"_ _0\"></span>trativi centra<span class=\"_ _0\"></span>li per gest<span class=\"_ _0\"></span>ioni di portafog<span class=\"_ _0\"></span>li collettive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3719 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3719 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371a w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls130 ws0\">h)<span class=\"ls0\">Attivit\u00e0 fiduc<span class=\"_ _0\"></span>iaria</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x282 y371a w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371a wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371b w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">i) Servizi di pag<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371b w16d h570\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">109.9<span class=\"ls3f\">25</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371b wf1 h570\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">115.171<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371c w555 h141\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Conti corren<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371c w16d h141\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">76.182<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x507 y371c wf1 h141\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">85.246<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371d w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Carte di cred<span class=\"_ _0\"></span>ito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371d w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.656<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371d wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.779<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371e w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Carte di deb<span class=\"_ _0\"></span>ito ed altr<span class=\"_ _0\"></span>e carte di pagament<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371e w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.396<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371e wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.238<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371f w555 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4. Bonifici e altri<span class=\"_ _0\"></span> ordini di pag<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371f w16d h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">13.018<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371f wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">12.629<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3720 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5. Altre comm<span class=\"_ _0\"></span>issioni legat<span class=\"_ _0\"></span>e ai servizi di paga<span class=\"_ _0\"></span>mento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3720 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3720 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.279<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3721 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">i) Distribuzione<span class=\"_ _0\"></span> di servizi di ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3721 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">69.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3721 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">62.3<span class=\"ls3f\">30</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3722 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Gestioni d<span class=\"_ _0\"></span>i portafogli collett<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3722 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">39.557<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3722 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">35.211<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3723 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Prodotti ass<span class=\"_ _0\"></span>icurativi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3723 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">29.503<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3723 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.092<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3724 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Altri prodott<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3724 w16d h570\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">874<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x507 y3724 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.027<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3725 w555 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: gestion<span class=\"_ _0\"></span>i di portafogl<span class=\"_ _0\"></span>i individuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3725 w16d h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">338<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x507 y3725 wf1 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">327<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3726 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">j) Finanza strutt<span class=\"_ _0\"></span>urata<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3726 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3726 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3727 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">k) Attivit\u00e0 di serv<span class=\"_ _0\"></span>icing per o<span class=\"_ _0\"></span>perazioni di carto<span class=\"_ _0\"></span>larizzazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3727 w16d h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3727 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3728 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">l) Impegni a <span class=\"_ _0\"></span>erogare fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3728 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3728 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3729 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">m<span class=\"ls10c\">) </span>Garanzie f<span class=\"_ _0\"></span>inanziarie ri<span class=\"_ _0\"></span>lasciate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3729 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.367<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3729 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.495<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372a w555 h570\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: derivat<span class=\"_ _0\"></span>i su crediti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372a w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372a wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372b w555 h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">n) Operazion<span class=\"_ _0\"></span>i di finanziament<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372b w16d h5b3\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.802<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372b wf1 h5b3\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.901<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372c w555 h570\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: per op<span class=\"_ _0\"></span>erazioni di factor<span class=\"_ _0\"></span>ing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372c w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.781<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372c wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.235<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372d w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">o) Negoziazion<span class=\"_ _0\"></span>e di valute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372d w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.816<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372d wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.636<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372e w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">p) Merci<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372e w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372e wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372f w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">r) Altre comm<span class=\"_ _0\"></span>issioni attive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372f w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.919<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372f wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.664<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3730 w555 h570\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: per attiv<span class=\"_ _0\"></span>it\u00e0 di gestione<span class=\"_ _0\"></span> di sistem<span class=\"_ _0\"></span>i multilaterali di<span class=\"_ _0\"></span> scambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3730 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3730 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3731 w555 h550\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: per attiv<span class=\"_ _0\"></span>it\u00e0 di gestione<span class=\"_ _0\"></span> di sistem<span class=\"_ _0\"></span>i organizzati di n<span class=\"_ _0\"></span>egoziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3731 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3731 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3732 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3732 w16d h570\"><div class=\"t m0 x36 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">22<span class=\"ls0\">1.720</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x507 y3732 wf1 h570\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">21<span class=\"ls0\">6.846</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr></table>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201c<span class=\"ff2\">i) <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pag<span class=\"_ _1\"></span>amento <span class=\"_ _2\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">5. <span class=\"_ _0\"></span>Altre <span class=\"_ _2\"></span>commissioni <span class=\"_ _2\"></span>legate <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>gamento\u201d <span class=\"_ _0\"></span><span class=\"ff2\">ricompren<span class=\"ls131\">de</span> <span class=\"_ _2\"></span>anc<span class=\"_ _1\"></span>he </span></span></span></span></span>l\u2019onere relativo <span class=\"_ _1\"></span>alla rest<span class=\"_ _1\"></span>ituzione di commis<span class=\"_ _1\"></span>sioni alla<span class=\"_ _1\"></span> clientela in materia<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>trasparenza<span class=\"_ _3\"></span><span class=\"ff2\"> (per informazioni<span class=\"_ _1\"></span> di </span>dettaglio si rinvia al precedente paragrafo \u201c3.2 <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Eventi societari di rilevo\u201d della Relazio<span class=\"_ _1\"></span>ne sulla gestione).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La voce per \u201caltre commissioni at<span class=\"_ _1\"></span>tive\u201d include principalmente:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>canoni per il s<span class=\"_ _1\"></span>ervizio <span class=\"_ _1\"></span>di internet bank<span class=\"_ _1\"></span>ing per <span class=\"_ _1\"></span>2.290 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span> (2.141 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _1\"></span>lo scor<span class=\"_ _1\"></span>so anno),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero spese sugli <span class=\"_ _1\"></span>incas<span class=\"_ _1\"></span>si delle ra<span class=\"_ _1\"></span>te di <span class=\"_ _1\"></span>mutui per <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>785 migliai<span class=\"_ _1\"></span>a di <span class=\"_ _1\"></span>euro (1.724 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _1\"></span>lo scorso anno),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">commissioni <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>contratti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>promozione <span class=\"_ _1\"></span>d\u2019affari <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>1.432 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di euro <span class=\"_ _3\"></span>(1.649 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro </span></span>lo scorso anno),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>commissioni <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>operazioni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rese <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>1.<span class=\"_ _1\"></span>378 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(1.114 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di euro lo scorso anno). Con riferimento al <span class=\"_ _0\"></span>periodo di confronto, la tabella \u00e8 <span class=\"_ _0\"></span>esposta al netto de<span class=\"_ _0\"></span>ll\u2019importo di 1.801 migliaia di eur<span class=\"_ _0\"></span>o relativi alle componenti economiche <span class=\"_ _0\"></span>riferite al ramo aziendale oggetto di <span class=\"_ _0\"></span>trasferimento a <span class=\"_ _0\"></span>Worldline Italia, riclassificato <span class=\"_ _2d\"> </span>ai <span class=\"_ _3f\"> </span>sensi <span class=\"_ _2d\"> </span>dell\u2019IFRS <span class=\"_ _3f\"> </span>5 <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _3f\"> </span>voce <span class=\"_ _2d\"> </span>\u201cUtile/perdita <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>operative <span class=\"_ _3f\"> </span>cessate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>netto <span class=\"_ _3f\"> </span>delle imposte\u201d.<span class=\"ff2\"> </span>2.2 Commissioni pa<span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>sive: comp<span class=\"_ _0\"></span>osizione<span class=\"ff7 fsb\"> </span><table class=\"s wc53 hac0\" id=\"_6887799f-118c-4cc9-9a98-cfd9702b9093\"><tr><td class=\"c x27f y3733 w559 h5f4\"><div class=\"t m0 x67 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">Servizi/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3733 w55a h5f4\"><div class=\"t m0 xb6 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3733 w55b h5f4\"><div class=\"t m0 x131 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3734 w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Strument<span class=\"_ _0\"></span>i finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3734 w55a h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(486)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3734 w55b h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(467)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3735 w559 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: negozia<span class=\"_ _0\"></span>zione di strum<span class=\"_ _0\"></span>enti finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3735 w55a h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(486)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3735 w55b h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(467)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3736 w559 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: collocam<span class=\"_ _0\"></span>ento di strumen<span class=\"_ _0\"></span>ti finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3736 w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3736 w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3737 w559 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: gestion<span class=\"_ _0\"></span>e di portafogl<span class=\"_ _0\"></span>i individuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3737 w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3737 w55b h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3738 w559 h141\"><div class=\"t m0 x2a h2f y2313 ff2 fse fc0 sc0 ls0 ws0\">- Proprie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3738 w55a h141\"><div class=\"t m0 x1fd h2f y2313 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3738 w55b h141\"><div class=\"t m0 x7e h2f y2313 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3739 w559 h550\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Delegate a ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3739 w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3739 w55b h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373a w559 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Compensa<span class=\"_ _0\"></span>zione e regolam<span class=\"_ _0\"></span>ento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373a w55a h550\"><div class=\"t m0 x1fd h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373a w55b h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373b w559 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Gestione di p<span class=\"_ _0\"></span>ortafogli co<span class=\"_ _0\"></span>llettive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373b w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373b w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373c w559 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Proprie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373c w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373c w55b h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373d w559 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Delegate a<span class=\"_ _0\"></span> terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373d w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373d w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373e w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Custodia e<span class=\"_ _0\"></span> amministrazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373e w55a h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.460)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373e w55b h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.360)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373f w559 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Servizi di inca<span class=\"_ _0\"></span>sso e pagame<span class=\"_ _0\"></span>nto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373f w55a h570\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(2.330)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373f w55b h570\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(2.179)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3740 w559 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: carte di cre<span class=\"_ _0\"></span>dito, cart<span class=\"_ _0\"></span>e di debito e<span class=\"_ _0\"></span> altre carte di<span class=\"_ _0\"></span> pagamento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3740 w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3740 w55b h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(658)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3741 w559 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Attivit\u00e0 di s<span class=\"_ _0\"></span>ervicing per op<span class=\"_ _0\"></span>erazioni di cartol<span class=\"_ _0\"></span>arizzazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3741 w55a h550\"><div class=\"t m0 x1fd h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3741 w55b h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3742 w559 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">g) Impegni a rice<span class=\"_ _0\"></span>vere fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3742 w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3742 w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3743 w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">h) Garanzie f<span class=\"_ _0\"></span>inanziarie ricevut<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3743 w55a h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.449)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3743 w55b h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.112)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3744 w559 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: derivat<span class=\"_ _0\"></span>i su crediti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3744 w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3744 w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3745 w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">i) Offerta fuori<span class=\"_ _0\"></span> sede di strum<span class=\"_ _0\"></span>enti finanziar<span class=\"_ _0\"></span>i, prodotti e serv<span class=\"_ _0\"></span>izi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3745 w55a h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(6.803)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3745 w55b h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(5.673)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3746 w559 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">j) Negoziazion<span class=\"_ _0\"></span>e di valute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3746 w55a h550\"><div class=\"t m0 x1b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3746 w55b h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3747 w559 h141\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">m) Altre comm<span class=\"_ _0\"></span>issioni passive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3747 w55a h141\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.810)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3747 w55b h141\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.288)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3748 w559 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3748 w55a h550\"><div class=\"t m0 x2f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(14.341)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3748 w55b h550\"><div class=\"t m0 xa0 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(<span class=\"ls4b\">12<span class=\"ls10b\">.0</span>79</span>)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cofferta <span class=\"_ _2\"></span>fuori <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari, <span class=\"_ _0\"></span>prodotti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>resi\u201d <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>esposto <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>commissioni passive relative ad oneri connessi alla rete dei prom<span class=\"_ _1\"></span>otori finanziari<span class=\"_ _1\"></span> e agenti in <span class=\"_ _1\"></span>attivit\u00e0 finanz<span class=\"_ _1\"></span>iaria. La voce \u201cAltre commissioni pas<span class=\"_ _1\"></span>sive\u201d includ<span class=\"ff2\">e principal<span class=\"_ _1\"></span>mente: </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">commissioni <span class=\"_ _3\"></span>riconosciute <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>izi <span class=\"_ _3\"></span>\u201ccash <span class=\"_ _3\"></span>letter\u201d <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>553 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>(427 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>lo </span></span>scorso anno),<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>commissioni <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>estito <span class=\"_ _3\"></span>titoli <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>520 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>(719 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>lo <span class=\"_ _3\"></span>scorso<span class=\"_ _1\"></span> anno), -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>commissioni <span class=\"_ _0\"></span>riconosciute a <span class=\"_ _2\"></span>banche estere <span class=\"_ _2\"></span>per la ge<span class=\"_ _0\"></span>stione di <span class=\"_ _0\"></span>conti in <span class=\"_ _2\"></span>divis<span class=\"_ _1\"></span>a per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>269 migliaia <span class=\"_ _2\"></span>di euro (250 migliaia di euro lo scorso anno),<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>servicing <span class=\"_ _2\"></span>fee <span class=\"_ _0\"></span>per la <span class=\"_ _2\"></span>gestione del <span class=\"_ _2\"></span>portafoglio polizze <span class=\"_ _0\"></span>ex <span class=\"_ _2\"></span>Eurovita<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>31 migliaia <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>(47 <span class=\"_ _0\"></span>migliaia di euro lo scorso anno)<span class=\"_ _1\"></span>. Sezione <span class=\"_ _8a\"> </span>3   -   Dividendi e provent<span class=\"_ _1\"></span>i simili   -   v<span class=\"_ _1\"></span>oce 70<span class=\"_ _1\"></span> 3.1 Dividendi e pr<span class=\"_ _0\"></span>oventi simili: <span class=\"_ _0\"></span>composizion<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span><table class=\"s wc54 hac1\" id=\"_1dfe0ddc-cfa1-4fa8-83b4-88cdc649db87\"><tr><td></td><td></td><td class=\"c x576 y3749 w565 h265\"><div class=\"t m0 x23 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x577 y3749 w566 h265\"><div class=\"t m0 x23 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34a0 w55c h67e\"><div class=\"t m0 x67 h2f y243a ff3 fse fc0 sc0 ls0 ws0\">Voci/Proventi<span class=\"ff7 fsb\"> </span></div><div class=\"t m0 x67 h2f y243b ff7 fsb fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x576 y34a0 w562 h67f\"><div class=\"t m0 x131 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Dividendi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y34a0 w563 h67f\"><div class=\"t m0 x26 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Proventi simili<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y34a0 w564 h67f\"><div class=\"t m0 x131 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Dividendi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y34a0 w560 h67f\"><div class=\"t m0 x26 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Proventi simili<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331a w561 h579\"><div class=\"t m0 x67 h2f y1e20 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 f<span class=\"_ _0\"></span>inanziarie di nego<span class=\"_ _0\"></span>ziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x576 y331a w562 h579\"><div class=\"t m0 x25 h2f y1e20 ff2 fse fc0 sc0 ls3f ws0\">200<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x578 y331a w563 h579\"><div class=\"t m0 x34 h2f y1e20 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y331a w564 h579\"><div class=\"t m0 x25 h2f y1e20 ff2 fse fc0 sc0 ls3f ws0\">147<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x579 y331a w560 h579\"><div class=\"t m0 x34 h2f y1e20 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y374a wc55 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0<span class=\"_ _0\"></span> finanziarie <span class=\"_ _0\"></span>obbligatoriam<span class=\"_ _0\"></span>ente<span class=\"_ _324\"> </span></div></td><td class=\"c x576 y374b w562 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y374b w563 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y374b w564 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y374b w560 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y374c wc42 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">valutate al fair v<span class=\"_ _0\"></span>alue<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y374d wc56 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C. Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutat<span class=\"_ _0\"></span>e al fair value<span class=\"_ _0\"></span> con<span class=\"_ _324\"> </span></div></td><td class=\"c x576 y374e w562 h5c4\"><div class=\"t m0 x25 h2f y206f ff2 fse fc0 sc0 ls3f ws0\">552<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x578 y374e w563 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y374e w564 h5c4\"><div class=\"t m0 x25 h2f y206f ff2 fse fc0 sc0 ls3f ws0\">453<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x579 y374e w560 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y374f wc57 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">impatto sulla<span class=\"_ _0\"></span> redditivit\u00e0 comp<span class=\"_ _0\"></span>lessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3750 w561 h5c4\"><div class=\"t m0 x67 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">D. Partecipa<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x576 y3750 w562 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y3750 w563 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y3750 w564 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y3750 w560 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3751 w561 h5b5\"><div class=\"t m0 x67 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x576 y3751 w562 h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">752<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y3751 w563 h5b5\"><div class=\"t m0 x139 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y3751 w564 h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">600<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y3751 w560 h5b5\"><div class=\"t m0 x139 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>La tabella evidenzia divid<span class=\"_ _0\"></span>endi su <span class=\"_ _0\"></span>partecipazioni classificate tra le \u201c<span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value </span>con impatto <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 complessiva<span class=\"_ _1\"></span><span class=\"ff5\">\u201d <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>dividendi relat<span class=\"_ _1\"></span>ivi a <span class=\"_ _1\"></span>titoli di <span class=\"_ _1\"></span>capitale classificat<span class=\"_ _1\"></span>i fra <span class=\"_ _1\"></span>le \u201cAttiv<span class=\"_ _1\"></span>it\u00e0 </span>finanziarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _10c\"> </span>6   -<span class=\"ls125\">   </span>Utili (per<span class=\"_ _1\"></span>dite) da cessione/riacquisto   <span class=\"_ _1\"></span>-   voce<span class=\"_ _1\"></span> 100 6.1 Utili (Perdite) da<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>cessione/ria<span class=\"_ _0\"></span>cquisto: composizi<span class=\"_ _0\"></span>one<span class=\"ff7 fsb\"> </span><table class=\"s wbec hac4\" id=\"_fdddfb16-d069-4e92-86b3-0e8815997c15\"><tr><td></td><td></td><td class=\"c x3ee y3777 w579 h24e\"><div class=\"t m0 x13f h2f y1df9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td class=\"c x30d y3777 w57a h24e\"><div class=\"t m0 x13f h2f y1df9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3778 w572 h688\"><div class=\"t m0 x67 h2f y10cf ff3 fse fc0 sc0 ls0 ws0\">Voci/Compon<span class=\"_ _0\"></span>enti reddituali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y3778 w33d h5f4\"><div class=\"t m0 xb6 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">Utili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ef y3778 w573 h5f4\"><div class=\"t m0 x4d h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">Perdite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x590 y3779 wc6d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _324\"> </span></div></td><td class=\"c x30d y3778 w578 h5f4\"><div class=\"t m0 x131 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">Utili<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y3778 w576 h5f4\"><div class=\"t m0 x4d h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">Perdite<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x592 y3779 wc6d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x593 y377a wc6e ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x34c y377a wc6e ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y377b w577 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y377c wc6f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valuta<span class=\"_ _0\"></span>te al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ee y377d w33d h5c4\"><div class=\"t m0 x2b h3b y206f ff2 fse fc0 sc0 ls0 ws0\">12.922 </div></td><td class=\"c x3ef y377d w573 h5c4\"><div class=\"t m0 x24 h3b y206f ff2 fse fc0 sc0 ls0 ws0\">(11.115) </div></td><td class=\"c x486 y377d w475 h5c4\"><div class=\"t m0 x47 h3b y206f ff2 fse fc0 sc0 ls0 ws0\">1.807 </div></td><td class=\"c x30d y377d w578 h5c4\"><div class=\"t m0 x1f h2f y206f ff2 fse fc0 sc0 ls0 ws0\">7.080<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y377d w576 h5c4\"><div class=\"t m0 x24 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">(15.268)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y377d w475 h5c4\"><div class=\"t m0 x4c h2f y206f ff2 fse fc0 sc0 ls0 ws0\">(8.188)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y377e wc4b ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y377f w577 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.1 Crediti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y377f w33d h5b5\"><div class=\"t m0 x1f h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.905 </div></td><td class=\"c x3ef y377f w573 h5b5\"><div class=\"t m0 x2f h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x486 y377f w475 h5b5\"><div class=\"t m0 x47 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.905 </div></td><td class=\"c x30d y377f w578 h5b5\"><div class=\"t m0 x1f3 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">179<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x591 y377f w576 h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y377f w475 h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">179<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3780 w577 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.2 Crediti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y3780 w33d h5b5\"><div class=\"t m0 x2b h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">10.017 </div></td><td class=\"c x3ef y3780 w573 h5b5\"><div class=\"t m0 x24 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.115) </div></td><td class=\"c x486 y3780 w475 h5b5\"><div class=\"t m0 x4c h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(1.098) </div></td><td class=\"c x30d y3780 w578 h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">6.901<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y3780 w576 h5b5\"><div class=\"t m0 x24 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(15.268)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y3780 w475 h5b5\"><div class=\"t m0 x4c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(8.367)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3782 wc70 hac5\"><div class=\"t m0 x23f h3b y3781 ff2 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valuta<span class=\"_ _0\"></span>te al fair<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">value con im<span class=\"_ _0\"></span>patto sulla redd<span class=\"_ _0\"></span>itivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x3ee y3783 w33d h60b\"><div class=\"t m0 x1f h3b y23c9 ff2 fse fc0 sc0 ls0 ws0\">4.205 </div></td><td class=\"c x3ef y3783 w573 h60b\"><div class=\"t m0 x35 h3b y23c9 ff2 fse fc0 sc0 ls0 ws0\">(455) </div></td><td class=\"c x486 y3783 w475 h60b\"><div class=\"t m0 x47 h3b y23c9 ff2 fse fc0 sc0 ls0 ws0\">3.750 </div></td><td class=\"c x30d y3783 w578 h60b\"><div class=\"t m0 x1f h2f y23c9 ff2 fse fc0 sc0 ls0 ws0\">2.580<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y3783 w576 h60b\"><div class=\"t m0 x35 h2f y23c9 ff2 fse fc0 sc0 ls0 ws0\">(560)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y3783 w475 h60b\"><div class=\"t m0 x47 h2f y23c9 ff2 fse fc0 sc0 ls0 ws0\">2.020<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3784 wa45 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3785 w577 h5b5\"><div class=\"t m0 xc5 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">2.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y3785 w33d h5b5\"><div class=\"t m0 x1f h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">4.205 </div></td><td class=\"c x3ef y3785 w573 h5b5\"><div class=\"t m0 x35 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">(455) </div></td><td class=\"c x486 y3785 w475 h5b5\"><div class=\"t m0 x47 h3b y10ad ff2 fse fc0 sc0 ls0 ws0\">3.750 </div></td><td class=\"c x30d y3785 w578 h5b5\"><div class=\"t m0 x1f h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">2.580<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y3785 w576 h5b5\"><div class=\"t m0 x35 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">(560)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y3785 w475 h5b5\"><div class=\"t m0 x47 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">2.020<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3786 w577 h5b5\"><div class=\"t m0 xc5 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">2.2 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td class=\"c x30d y3786 w578 h5b5\"><div class=\"t m0 xb7 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y3786 w576 h5b5\"><div class=\"t m0 x9 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y3786 w475 h5b5\"><div class=\"t m0 x138 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3787 w577 h5b5\"><div class=\"t m0 x67 h2f y10ad ff3 fse fc0 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y3787 w33d h5b5\"><div class=\"t m0 x2b h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">17.127 </div></td><td class=\"c x3ef y3787 w573 h5b5\"><div class=\"t m0 x24 h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">(11.570) </div></td><td class=\"c x486 y3787 w475 h5b5\"><div class=\"t m0 x47 h7c y10ad ff3 fse fc0 sc0 ls0 ws0\">5.557 </div></td><td class=\"c x30d y3787 w578 h5b5\"><div class=\"t m0 x1f h2f y10ad ff3 fse fc0 sc0 ls0 ws0\">9.660<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y3787 w576 h5b5\"><div class=\"t m0 x24 h2f y10ad ff3 fse fc0 sc0 ls0 ws0\">(15.828)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y3787 w475 h5b5\"><div class=\"t m0 xc5 h2f y10ad ff3 fse fc0 sc0 ls0 ws0\">(6.168)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3788 wc71 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x3ee y3789 w33d h5c4\"><div class=\"t m0 x2f h7c y206f ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ef y3789 w573 h5c4\"><div class=\"t m0 x36 h7c y206f ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x486 y3789 w475 h5c4\"><div class=\"t m0 x9 h7c y206f ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y3789 w578 h5c4\"><div class=\"t m0 x2f h7c y206f ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x591 y3789 w576 h5c4\"><div class=\"t m0 x36 h7c y206f ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4ac y3789 w475 h5c4\"><div class=\"t m0 x9 h7c y206f ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y378a wc72 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y378b w577 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1. Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y378b w33d h5b5\"><div class=\"t m0 xb7 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ef y378b w573 h5b5\"><div class=\"t m0 x9 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x486 y378b w475 h5b5\"><div class=\"t m0 x138 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y378b w578 h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y378b w576 h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y378b w475 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y378c w577 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2. Debiti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y378c w33d h5b5\"><div class=\"t m0 xb7 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3ef y378c w573 h5b5\"><div class=\"t m0 x9 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x486 y378c w475 h5b5\"><div class=\"t m0 x138 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y378c w578 h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y378c w576 h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y378c w475 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y378d w577 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3. Titoli in circo<span class=\"_ _0\"></span>lazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y378d w33d h5b5\"><div class=\"t m0 x151 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">86<span class=\"ls0\"> </span></div></td><td class=\"c x3ef y378d w573 h5b5\"><div class=\"t m0 x151 h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x486 y378d w475 h5b5\"><div class=\"t m0 x4e h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">83<span class=\"ls0\"> </span></div></td><td class=\"c x30d y378d w578 h5b5\"><div class=\"t m0 x1f3 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">544<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x591 y378d w576 h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y378d w475 h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">544<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y378e w577 h5b5\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">Totale passivit\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3ee y378e w33d h5b5\"><div class=\"t m0 x2e h7c y1dc3 ff3 fse fc0 sc0 ls4b ws0\">86<span class=\"ls0\"> </span></div></td><td class=\"c x3ef y378e w573 h5b5\"><div class=\"t m0 x151 h7c y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(3) </div></td><td class=\"c x486 y378e w475 h5b5\"><div class=\"t m0 x4e h7c y1dc3 ff3 fse fc0 sc0 ls4b ws0\">83<span class=\"ls0\"> </span></div></td><td class=\"c x30d y378e w578 h5b5\"><div class=\"t m0 x1f3 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">544<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x591 y378e w576 h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4ac y378e w475 h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">544<span class=\"ff7 fsb\"> </span></div></td></tr></table>Alla <span class=\"_ _29\"></span>presente <span class=\"_ _3\"></span>voce <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>ripo<span class=\"_ _1\"></span>rtato <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>risultato <span class=\"_ _29\"></span>economico <span class=\"_ _3\"></span>derivante <span class=\"_ _29\"></span>dalla <span class=\"_ _29\"></span>cessione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"></span>finanziarie <span class=\"_ _29\"></span>non comprese <span class=\"_ _2\"></span>tra quelle <span class=\"_ _2\"></span>detenute <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la ne<span class=\"_ _0\"></span>goziazione <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>t<span class=\"_ _1\"></span>ra <span class=\"_ _0\"></span>quelle <span class=\"_ _2\"></span>valutate al <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>conto economico, e, inoltre, il risultato<span class=\"_ _1\"></span> derivante dal riacquisto di pro<span class=\"_ _1\"></span>pri titoli.<span class=\"_ _1\"></span> Alla <span class=\"_ _2d\"> </span>voce <span class=\"_ _2d\"> </span>\u201c1.2 <span class=\"_ _2d\"> </span>Crediti <span class=\"_ _2d\"> </span>verso <span class=\"_ _2d\"> </span>clientela\u201d <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>altres\u00ec <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>portati <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>risultati <span class=\"_ _2d\"> </span>derivanti <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span>cessione <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>crediti deteriorati. Alla  voce <span class=\"_ _3d\"> </span>\u201c2.  Attivit<span class=\"_ _1\"></span>\u00e0  finanziarie  valutate <span class=\"_ _3d\"> </span>al  fair  value <span class=\"_ _3d\"> </span>con  impatt<span class=\"_ _1\"></span>o  sulla  redditivit\u00e0 <span class=\"_ _3d\"> </span>complessiva\u201d  \u00e8<span class=\"_ _1\"></span> rappresentato <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>effetto <span class=\"_ _3f\"> </span>e<span class=\"_ _1\"></span>conomico <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>vendit<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>dell\u2019esercizio, <span class=\"_ _2d\"> </span>comprensivo <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>rilascio <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>relat<span class=\"_ _1\"></span>ive riserve da valutazione al lordo<span class=\"_ _1\"></span> dell\u2019effetto fisc<span class=\"_ _1\"></span><span class=\"ff2\">ale.  </span>Con <span class=\"_ _3b\"> </span>riferimento <span class=\"_ _3b\"> </span>alle <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie, <span class=\"_ _3f\"> </span>alla <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u201c3. <span class=\"_ _3b\"> </span>Titoli <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>circolaz<span class=\"_ _1\"></span>ione\u201d <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>riportato <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _3b\"> </span>degli utili/perdite derivanti dal riacquis<span class=\"_ _1\"></span>to di propri prestiti obbligazio<span class=\"_ _1\"></span>nari.<span class=\"_ _324\"> </span>Sezione   7   -<span class=\"ls125\">   </span>Il risultato d<span class=\"_ _1\"></span>elle attivit\u00e0 e passivit\u00e0 finanziarie valutate al <span class=\"_ _1\"></span>fair value con impatto a conto<span class=\"_ _1\"></span> economico  -<span class=\"ls125\">   </span>voc<span class=\"_ _1\"></span>e 110 7.2 Variazione n<span class=\"_ _0\"></span>etta di valore<span class=\"_ _0\"></span> delle altre atti<span class=\"_ _0\"></span>vit\u00e0 e passi<span class=\"_ _0\"></span>vit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al <span class=\"_ _0\"></span>fair value co<span class=\"_ _0\"></span>n impatto a cont<span class=\"_ _0\"></span>o economico: compo<span class=\"_ _0\"></span>sizione dell<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>altre attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie obbligatoriamente valuta<span class=\"_ _0\"></span>te al fair val<span class=\"_ _0\"></span>ue <span class=\"ff7 fsb\"> </span><table class=\"s wc73 hac6\" id=\"_ef34627c-fa43-44fe-8008-3e5f607e55e5\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x594 y378f wc6d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3790 w57b h652\"><div class=\"t m0 x67 h2f y239c ff3 fse fc0 sc0 ls0 ws0\">Operazioni/Compon<span class=\"_ _0\"></span>enti reddit<span class=\"_ _0\"></span>uali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x595 y3791 wc74 ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Plusvalenze<span class=\"_ _324\"> </span></div></td><td class=\"c x596 y3791 wc3a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Utili da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x597 y3791 wc75 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Minusvalenze<span class=\"_ _324\"> </span></div></td><td class=\"c x598 y3791 wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Perdite da<span class=\"_ _324\"> </span></div></td><td class=\"c x599 y3791 wc6e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x59b y3792 wc77 ha66\" colspan=\"2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">(A)<span class=\"_ _324\"> </span></div><div class=\"t m0 x59a h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">realizzo (B)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x59c y3792 wc78 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">(C)<span class=\"_ _324\"> </span></div></td><td class=\"c x59d y3792 wc79 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">realizzo (D)<span class=\"_ _324\"> </span></div></td><td class=\"c x3dc y3793 wc7a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">[(A+B) -<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x59e y3794 wc7b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(C+D)]<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3795 w57b h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3795 w331 h5b5\"><div class=\"t m0 x20 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">5.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3795 w3d4 h5b5\"><div class=\"t m0 xa0 h2f y11d ff3 fse fc0 sc0 ls4b ws0\">86<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x5a0 y3795 w57c h5b5\"><div class=\"t m0 x35 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">(10.792)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3795 w57d h5b5\"><div class=\"t m0 x2c h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3795 w57e h5b5\"><div class=\"t m0 x4c h2f y11d ff3 fse fc0 sc0 ls0 ws0\">(5.237)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3796 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3796 w331 h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3796 w3d4 h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5a0 y3796 w57c h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(77)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3796 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3796 w57e h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(77)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3797 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.2 Titoli di cap<span class=\"_ _0\"></span>itale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3797 w331 h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3797 w3d4 h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5a0 y3797 w57c h5b5\"><div class=\"t m0 x8f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(375)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3797 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3797 w57e h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(375)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3798 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.3  Quote di<span class=\"_ _0\"></span> O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3798 w331 h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">5.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3798 w3d4 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">86<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x5a0 y3798 w57c h5b5\"><div class=\"t m0 x35 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(10.340)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3798 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3798 w57e h5b5\"><div class=\"t m0 x46 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(4.785)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3799 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.4  Finanziamen<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3799 w331 h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3799 w3d4 h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5a0 y3799 w57c h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3799 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3799 w57e h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y379a w57b h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie: differenze <span class=\"_ _0\"></span>di cambio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x59f y379a w331 h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y379a w3d4 h5b5\"><div class=\"t m0 x46 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a0 y379a w57c h5b5\"><div class=\"t m0 x47 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y379a w57d h5b5\"><div class=\"t m0 x46 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y379a w57e h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y379b w57b h5b8\"><div class=\"t m0 xc5 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y379b w331 h5b8\"><div class=\"t m0 x20 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">5.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y379b w3d4 h5b8\"><div class=\"t m0 xa0 h2f y1dc3 ff3 fse fc0 sc0 ls4b ws0\">86<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x5a0 y379b w57c h5b8\"><div class=\"t m0 x35 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(10.792)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y379b w57d h5b8\"><div class=\"t m0 x2c h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y379b w57e h5b8\"><div class=\"t m0 x4c h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(5.236)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _3b\"></span>composta <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>risultato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>strumenti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _3b\"></span>obbligatoriamente <span class=\"_ _3b\"> </span>valutati <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair value <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>impatto <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>conto <span class=\"_ _3f\"> </span>economico, <span class=\"_ _3f\"> </span>ancorch\u00e9 <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>detenuti <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>negoziazione, <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>effetto <span class=\"_ _3f\"> </span>del mancato <span class=\"_ _3b\"> </span>superamento <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>test <span class=\"_ _3f\"> </span>SPPI <span class=\"_ _3f\"> </span>(Solely <span class=\"_ _3b\"> </span>payme<span class=\"_ _1\"></span>nts <span class=\"_ _3f\"> </span>of <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>incipal <span class=\"_ _3f\"> </span>and <span class=\"_ _3f\"> </span>interests) <span class=\"_ _3f\"> </span>previsto <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>principio principio <span class=\"_ _3\"></span>IFRS9 <span class=\"_ _3\"></span>Strumenti <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari. <span class=\"_ _29\"></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>prevalentemente <span class=\"_ _3\"></span>compos<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>OICR <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>natura<span class=\"_ _1\"></span> non hanno delle caratteris<span class=\"_ _1\"></span>tiche compatibili con il superamento d<span class=\"_ _1\"></span>el test.<span class=\"_ _324\"> </span><div class=\"c w382 h140 gs72\"><div class=\"t m0 x67 h80 y1e2b ff3 fs4 fc0 sc0 ls0 ws0\">16.2 Altri proventi di gestione: composizione<span class=\"_ _1\"></span><span class=\"ff7\"> </span></div></div><div class=\"gs73\"><table class=\"s wc90 had0\" id=\"_20733ccf-56a0-4d51-b490-a2e818573dc7\"><tr><td></td><td class=\"c x500 y380f w5c2 h5cd\"><div class=\"t m0 xc5 h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y380f w5c5 h5cd\"><div class=\"t m0 xc5 h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3810 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Recupero d<span class=\"_ _0\"></span>i imposte da ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3810 w5c2 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">37.097<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3810 w5c5 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.054<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3811 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Recupero spes<span class=\"_ _0\"></span>e su conti c<span class=\"_ _0\"></span>orrenti e d<span class=\"_ _0\"></span>epositi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3811 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.677<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3811 w5c5 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.054<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3812 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fitti e canon<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3812 w5c2 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">99<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5be y3812 w5c5 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3813 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altri recuperi di<span class=\"_ _0\"></span> spesa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3813 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.682<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3813 w5c5 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.207<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3814 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Utili da realizzo <span class=\"_ _0\"></span>beni mater<span class=\"_ _0\"></span>iali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3814 w5c2 h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3814 w5c5 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3815 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3815 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.267<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3815 w5c5 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">67.490<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3816 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3816 w5c2 h550\"><div class=\"t m0 x38 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">49.823<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3816 w5c5 h550\"><div class=\"t m0 x5a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">104.861<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs74\"><div class=\"t m0 x3 ha y2279 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y227a ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _29\"></span>voce <span class=\"_ _29\"></span>\u201cRecupero <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>terzi\u201d <span class=\"_ _29\"></span>include <span class=\"_ _29\"></span>principalmente <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>recup<span class=\"_ _1\"></span>eri <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>imposta <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>bollo <span class=\"_ _29\"></span>su </div><div class=\"t m0 x3 ha y10d9 ff2 fs4 fc0 sc0 ls0 ws0\">conti <span class=\"_ _3\"></span>correnti, <span class=\"_ _1\"></span>conti <span class=\"_ _3\"></span>depositi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>altri <span class=\"_ _1\"></span>investimenti <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>complessivi <span class=\"_ _3\"></span>34<span class=\"ls29\">.7<span class=\"lsb\">93</span></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>(ex </div><div class=\"t m0 x3 ha y225c ff5 fs4 fc0 sc0 ls0 ws0\">31.277 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro) <span class=\"_ _3\"></span>e i <span class=\"_ _1\"></span>recuperi <span class=\"_ _3\"></span>dell\u2019imposta sostitutiva <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>121 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>ex <span class=\"_ _1\"></span>1.793 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y1ea0 ff2 fs4 fc0 sc0 ls0 ws0\">euro).  </div><div class=\"t m0 x3 ha y1fa4 ff5 fs4 fc0 sc0 ls0 ws0\">La voce \u201cAltri\u201d include al 31 dicembre 2024<span class=\"_ _1\"></span><span class=\"ff2\">: </span></div><div class=\"t m0 x57 ha yca2 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>badwill <span class=\"_ _3b\"> </span>lordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>2,8 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"> </span>risultante <span class=\"_ _3b\"> </span>dal <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>purchase <span class=\"_ _3b\"></span>price </span></span></div><div class=\"t m0 x3d ha ya3 ff2 fs4 fc0 sc0 ls0 ws0\">allocation <span class=\"_ _3f\"> </span>(PPA) <span class=\"_ _3f\"> </span>provvis<span class=\"_ _1\"></span>orio <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>seguito <span class=\"_ _3f\"> </span>dall\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span></span>l <span class=\"_ _3f\"> </span>ramo <span class=\"_ _2d\"> </span><span class=\"ff5\">d\u2019azienda <span class=\"_ _2d\"> </span>d</span>i <span class=\"_ _3f\"> </span>BPPB <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>c.d. </div><div class=\"t m0 x3d ha y1dbc ff5 fs4 fc0 sc0 ls0 ws0\">\u201cOperazione Mercadante\u201d finaliz<span class=\"_ _1\"></span>zata <span class=\"ff2 ls7\">il 7<span class=\"ls0\"> dicembre 2024.<span class=\"_ _1\"></span>  </span></span></div><div class=\"t m0 x57 ha y447 ffe fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>badwill <span class=\"_ _3b\"> </span>lordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>2,6 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>ultante <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>pur<span class=\"_ _1\"></span>chase <span class=\"_ _29\"></span>pric<span class=\"_ _1\"></span>e </span></span></div><div class=\"t m0 x3d ha ydcc ff2 fs4 fc0 sc0 ls0 ws0\">allocation <span class=\"_ _3b\"></span>(PPA) <span class=\"_ _29\"></span>definitiv<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span><span class=\"ff5\">a <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019acquisizione <span class=\"_ _3b\"></span>d</span>i <span class=\"_ _3b\"></span>Dynamica <span class=\"_ _29\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>Dynamica <span class=\"_ _3b\"> </span>Agenzia </div><div class=\"t m0 x3d ha y13d2 ff2 fs4 fc0 sc0 ls0 ws0\">finalizzata il<span class=\"_ _1\"></span> 1\u00b0 Giugno 2024<span class=\"ls29\">. </span> </div><div class=\"t m0 x3 ha yc5 ff2 fs4 fc0 sc0 ls0 ws0\">Tale <span class=\"_ _2\"></span>voce, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2023, <span class=\"_ _2\"></span>accoglieva <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>badwill <span class=\"_ _2\"></span>lordo <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>66<span class=\"_ _3\"></span><span class=\"ls29\">,1</span> <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>risultante </div><div class=\"t m0 x3 ha y2fa ff2 fs4 fc0 sc0 ls0 ws0\">dal <span class=\"_ _1\"></span>processo <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>purchase <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>allocation <span class=\"_ _3\"></span>(PPA) definitiv<span class=\"_ _3\"></span>o <span class=\"ff5\">a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>dall\u2019acquisizione <span class=\"_ _3\"></span>dei rami <span class=\"_ _3\"></span>d\u2019azienda </span></div><div class=\"t m0 x3 ha y1f61 ff5 fs4 fc0 sc0 ls0 ws0\">del Gruppo BPER nella c.d. \u201c<span class=\"_ _1\"></span>Operazione Lanternina\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha yee5 ff8 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ff2\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-761": {
   "value": "1.1<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Interess<span class=\"_ _1\"></span>i attivi e proventi assimilati: composizione<span class=\"_ _1\"></span> <table class=\"s wc39 haba\" id=\"_4aa83eba-8a0d-416e-a831-6adfb94475eb\"><tr><td class=\"c x27f y36cb w540 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">Voci/Forme tecnich<span class=\"_ _2\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x564 y36cc wc3a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Titoli di<span class=\"_ _324\"> </span></div></td><td class=\"c x565 y36cb w13e h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x566 y36cc wc3b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x567 y36cb w541 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36cb w542 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x564 y36cd waf0 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x569 y36cd wc3c ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">operazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y36ce wc3d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36cf w31f h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">254<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36cf w13e h5b0\"><div class=\"t m0 xc9 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36cf w527 h5b0\"><div class=\"t m0 x23 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36cf w541 h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">254<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36cf w542 h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">550<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36d0 wc3e ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">impatto a conto<span class=\"_ _0\"></span> economico:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36d1 wc3f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.1 Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie deten<span class=\"_ _0\"></span>ute per la<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d2 w31f h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">218<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x565 y36d2 w13e h673\"><div class=\"t m0 x38 h2f y2403 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d2 w527 h673\"><div class=\"t m0 x28 h2f y2403 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d2 w541 h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">218<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y36d2 w542 h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">549<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36d3 wc40 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36d4 w540 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie des<span class=\"_ _0\"></span>ignate al fair<span class=\"_ _0\"></span> value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36d4 w31f h550\"><div class=\"t m0 x36 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36d4 w13e h550\"><div class=\"t m0 x38 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d4 w527 h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d4 w541 h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36d4 w542 h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y36d5 wc41 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.3 Altre attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _0\"></span> obbligator<span class=\"_ _0\"></span>iamente<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d6 w31f h5b0\"><div class=\"t m0 x151 h2f y11d7 ff2 fse fc0 sc0 ls3f ws0\">36<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x565 y36d6 w13e h5b0\"><div class=\"t m0 x38 h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d6 w527 h5b0\"><div class=\"t m0 x28 h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d6 w541 h5b0\"><div class=\"t m0 x151 h2f y11d7 ff2 fse fc0 sc0 ls3f ws0\">36<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y36d6 w542 h5b0\"><div class=\"t m0 x2f h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y36d7 wc42 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">valutate al fair v<span class=\"_ _0\"></span>alue<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y36d8 wc3d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d9 w31f h5b0\"><div class=\"t m0 xc5 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">24.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36d9 w13e h5b0\"><div class=\"t m0 xc9 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d9 w527 h5b0\"><div class=\"t m0 x35 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d9 w541 h5b0\"><div class=\"t m0 x2b h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">24.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36d9 w542 h5b0\"><div class=\"t m0 x2b h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">18.706<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36da wc43 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">impatto sulla redditi<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 complessi<span class=\"_ _0\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y36db wc44 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36dc w31f h5b0\"><div class=\"t m0 xc5 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">84.022<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36dc w13e h5b0\"><div class=\"t m0 x47 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">507.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36dc w527 h5b0\"><div class=\"t m0 x47 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36dc w541 h5b0\"><div class=\"t m0 x24 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">591.997<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36dc w542 h5b0\"><div class=\"t m0 x24 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">5<span class=\"ls5d\">50</span>.596<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36dd wc45 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">ammortizzato:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36de w540 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.1 Crediti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36de w31f h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">21.053<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36de w13e h550\"><div class=\"t m0 x4f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">57.712<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36de w527 h550\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36de w541 h550\"><div class=\"t m0 x2b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">78.765<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36de w542 h550\"><div class=\"t m0 x2b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">83.272<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36df w540 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.2 Crediti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36df w31f h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">62.969<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36df w13e h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">450.263<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36df w527 h550\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36df w541 h550\"><div class=\"t m0 x24 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">513.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36df w542 h550\"><div class=\"t m0 x24 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ls3f\">67</span>.<span class=\"ls3f\">324</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e0 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4. Derivati di c<span class=\"_ _0\"></span>opertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e0 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e0 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e0 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e0 w541 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e0 w542 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e1 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">5. Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e1 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e1 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e1 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">20.015<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e1 w541 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">20.015<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e1 w542 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">19.913<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e2 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6. Passivit\u00e0 finanzia<span class=\"_ _0\"></span>rie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e2 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e2 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e2 w527 h550\"><div class=\"t m0 x35 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e2 w541 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e2 w542 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">21<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y36e3 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e3 w31f h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">108.316<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e3 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">507.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e3 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">33.866<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e3 w541 h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">650.157<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e3 w542 h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">598.209<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36e4 wc46 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> attivi su attiv<span class=\"_ _0\"></span>it\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36e5 w31f h674\"><div class=\"t m0 x36 h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e5 w13e h674\"><div class=\"t m0 x8f h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">5.285<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e5 w527 h674\"><div class=\"t m0 x28 h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e5 w541 h674\"><div class=\"t m0 x1f h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">5.285<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e5 w542 h674\"><div class=\"t m0 xbe h2f y2407 ff2 fse fc0 sc0 ls3f ws0\">301<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x273 y36e6 wc47 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36e7 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> attivi su leas<span class=\"_ _0\"></span>ing finanziario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e7 w31f h550\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e7 w13e h550\"><div class=\"t m0 x8f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.284<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e7 w527 h550\"><div class=\"t m0 x1f1 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e7 w541 h550\"><div class=\"t m0 x1f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.284<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e7 w542 h550\"><div class=\"t m0 x1f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.653<span class=\"ff7 fsb\"> </span></div></td></tr></table>I <span class=\"ff5 ls0\">valori del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di riferimento includono l\u2019<span class=\"_ _1\"></span>effetto del <span class=\"_ _1\"></span>consolidamento del<span class=\"_ _1\"></span><span class=\"ff2\">la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>Dynamica Retail <span class=\"_ _1\"></span><span class=\"ls18\">a </span></span></span>far data dal 1\u00b0 giugno 2024.<span class=\"_ _1\"></span> Gli <span class=\"_ _3f\"> </span>interessi <span class=\"_ _3f\"> </span>su <span class=\"_ _3b\"> </span>\u201cAttiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo <span class=\"_ _3f\"> </span>ammortizz<span class=\"_ _1\"></span>ato\u201d <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3b\"> </span>espo<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>netto <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>interess<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mora<span class=\"_ _1\"></span> maturati <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>incassati ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>periodo di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>deteriorate, <span class=\"_ _0\"></span>perch\u00e9 <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>trovano <span class=\"_ _0\"></span>evidenza in <span class=\"_ _3b\"> </span>bilancio <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>olo <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>incas<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>avvenuto.<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Compless<span class=\"_ _1\"></span>ivamente <span class=\"_ _3b\"> </span>gli <span class=\"_ _3f\"> </span>interessi <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3b\"> </span>specie <span class=\"_ _3f\"> </span>maturati <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fine <span class=\"_ _3f\"> </span>anno ammontano a <span class=\"_ _2\"></span>3.15<span class=\"_ _1\"></span>2 miglia<span class=\"_ _0\"></span>ia di <span class=\"_ _2\"></span>euro (5.576 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _2\"></span>euro lo <span class=\"_ _0\"></span>scorso <span class=\"_ _0\"></span>anno). Per <span class=\"_ _2\"></span>contro alla <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati contabilizzati <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>mora <span class=\"_ _3b\"> </span>riferiti <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>esercizi <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ecedenti <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>riscos<span class=\"_ _1\"></span>si <span class=\"_ _3b\"></span>nell\u2019e<span class=\"ff2\">s<span class=\"_ _1\"></span>ercizio <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>complessive <span class=\"_ _3b\"> </span>367 </span>migliaia di euro (382 migliaia di euro l<span class=\"_ _1\"></span>o scorso anno).<span class=\"_ _1\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Crediti <span class=\"_ _3\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>clientela\u201d <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rilas<span class=\"_ _1\"></span>cio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>componente <span class=\"_ _3\"></span>Time<span class=\"_ _1\"></span> value <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>deteriorate <span class=\"_ _3b\"> </span>pari <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>5.<span class=\"_ _1\"></span>017 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _3b\"> </span>(ex <span class=\"_ _3f\"> </span>5.134 <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>euro) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>le rettifiche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore su <span class=\"_ _2\"></span>interess<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>relativi a <span class=\"_ _2\"></span>crediti deteriorati <span class=\"_ _0\"></span>negative <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>circa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.187 migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(ex 1.365 migliaia di euro). La <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201c5. <span class=\"_ _2\"></span>Altre <span class=\"_ _0\"></span>attivit\u00e0\u201d <span class=\"_ _0\"></span>comprende<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>a cre<span class=\"_ _0\"></span>diti d\u2019imposta <span class=\"_ _2\"></span>Eco <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Sismabonus iscritti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Banco a seguito della cessione da parte <span class=\"_ _0\"></span>della clientela la cui remunerazione \u00e8 rilevata ne<span class=\"_ _0\"></span>gli interessi attivi lungo l\u2019arco temporale di recupero dei crediti <span class=\"_ _1\"></span>stessi.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nella voce \u201c6. Passivit\u00e0 finanziarie\u201d si riferis<span class=\"_ _1\"></span>ce agli interessi attivi su pr<span class=\"_ _1\"></span>onti contro termine di raccolta.<span class=\"_ _324\"> </span>1.2 Interessi attivi e proventi assimilati: altre infor<span class=\"_ _1\"></span>mazioni<span class=\"_ _1\"></span> 1.2.1 Interessi atti<span class=\"_ _0\"></span>vi su attivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ie in valuta <table class=\"s wc48 habb\" id=\"_1bcef095-dd14-467b-8d3f-b394436f5f4b\"><tr><td class=\"c x259 y36e8 w546 h677\"><div class=\"t m0 xdd h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">Voci<span class=\"ls0\"> </span></div></td><td class=\"c x501 y36e8 w547 h677\"><div class=\"t m0 xc5 h7c y1dfd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td class=\"c x553 y36e8 w543 h677\"><div class=\"t m0 xc5 h7c y1dfd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x259 y36e9 w51e h57e\"><div class=\"t m0 xdd h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">Interessi attivi<span class=\"_ _0\"></span> su attivit\u00e0 fina<span class=\"_ _0\"></span>nziarie in va<span class=\"_ _0\"></span>luta </div></td><td></td><td class=\"c x501 y36e9 w545 h57e\"><div class=\"t m0 x3c h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">2.432 </div></td><td></td><td class=\"c x553 y36e9 w543 h57e\"><div class=\"t m0 x3c h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">2.798 </div></td></tr></table>1.2.2 Interessi atti<span class=\"_ _0\"></span>vi su operazio<span class=\"_ _0\"></span>ni di leasing finan<span class=\"_ _0\"></span>ziario Il <span class=\"_ _2d\"> </span>totale <span class=\"_ _2c\"> </span>degli <span class=\"_ _2d\"> </span>int<span class=\"_ _1\"></span>eressi <span class=\"_ _2c\"> </span>attivi <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _2d\"> </span>come <span class=\"_ _2c\"> </span>proventi <span class=\"_ _2c\"> </span>dell\u2019esercizio, <span class=\"_ _2c\"> </span>ricompresi <span class=\"_ _2d\"> </span>nella <span class=\"_ _2c\"> </span>voce  \u201cCrediti <span class=\"_ _2d\"> </span>vers<span class=\"_ _1\"></span>o clientela <span class=\"ff5\">\u2013</span> <span class=\"ff5\">finanziamenti\u201d, <span class=\"_ _1\"></span>ammontano a 8.272 mi<span class=\"_ _1\"></span>gliaia di euro (7.62<span class=\"_ _1\"></span>9 migliaia <span class=\"_ _1\"></span>di euro lo scors<span class=\"_ _1\"></span>o anno); tra </span>questi <span class=\"_ _1\"></span>8.068 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>indicizzati, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>256 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>u contr<span class=\"_ _1\"></span>atti con retrolocazione (ne<span class=\"ls7\">l 2023 rispettivamente<span class=\"_ _0\"></span> 7.182 migliaia di e<span class=\"_ _0\"></span>uro su contratti indicizzati, d<span class=\"_ _0\"></span>i cui 257 migliaia di<span class=\"_ _0\"></span> </span>euro su contratti con retrolocazione).<span class=\"_ _1\"></span> Gli <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>competenza <span class=\"_ _3\"></span>degli esercizi <span class=\"_ _3\"></span>successivi <span class=\"_ _1\"></span>ammontano <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>13.<span class=\"_ _1\"></span>362 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>591 migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>retrolocazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>(lo <span class=\"_ _3\"></span>scorso <span class=\"_ _3\"></span>anno <span class=\"_ _1\"></span>rispettiva<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>13.195<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>e 735 migliaia di euro). <span class=\"_ _1\"></span> 1.3 Interessi passivi e oneri assimilati: co<span class=\"_ _1\"></span>mposizione  <span class=\"_ _1\"></span> <table class=\"s wc49 habc\" id=\"_557e31c4-bc02-4db6-8eb6-5c4586aad821\"><tr><td class=\"c x27f y36ea w548 h647\"><div class=\"t m0 x67 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Voci/Forme tecnich<span class=\"_ _2\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36ea w549 h647\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Debiti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36ea w13e h647\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56c y36eb wc3b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x3f1 y36ea w54a h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36ea w54b h647\"><div class=\"t m0 x26 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x56d y36ec wc3c hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">operazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y36ed wc4a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutat<span class=\"_ _0\"></span>e al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x56b y36ee w549 h27e\"><div class=\"t m0 x1f3 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(204.924)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36ee w13e h27e\"><div class=\"t m0 x47 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36ee w31a h27e\"><div class=\"t m0 x2f h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36ee w54a h27e\"><div class=\"t m0 x35 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(264.942)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36ee w54b h27e\"><div class=\"t m0 xc5 h2f ydf3 ff2 fse fc0 sc0 ls10c ws0\">(2<span class=\"ls3f\">35<span class=\"ls0\">.</span>066</span><span class=\"ls3f\"><span class=\"ls0\">)<span class=\"ff7 fsb\"> </span></span></span></div></td></tr><tr><td class=\"c x273 y36ef wc4b ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36f0 w548 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Debiti verso<span class=\"_ _0\"></span> banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f0 w549 h550\"><div class=\"t m0 x2e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(26.083)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f0 w13e h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f0 w31a h550\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f0 w54a h550\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(26.083)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f0 w54b h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(92.540)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f1 w548 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f1 w549 h570\"><div class=\"t m0 x2e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(30.666)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f1 w13e h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f1 w31a h570\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f1 w54a h570\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(30.666)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f1 w54b h570\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(20.123)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f2 w548 h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Debiti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f2 w549 h5b3\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(148.175)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f2 w13e h5b3\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f2 w31a h5b3\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f2 w54a h5b3\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(148.175)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f2 w54b h5b3\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(93.750)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f3 w548 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.4 Titoli in circo<span class=\"_ _0\"></span>lazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f3 w549 h550\"><div class=\"t m0 x95 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f3 w13e h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f3 w31a h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f3 w54a h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f3 w54b h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(28.653)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f4 w548 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie di neg<span class=\"_ _0\"></span>oziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f4 w549 h570\"><div class=\"t m0 x139 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f4 w13e h570\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f4 w31a h570\"><div class=\"t m0 x36 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f4 w54a h570\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f4 w54b h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f5 w548 h5a2\"><div class=\"t m0 x67 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">3. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie designa<span class=\"_ _0\"></span>te al fair<span class=\"_ _0\"></span> </div><div class=\"t m0 x67 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f5 w549 h5a2\"><div class=\"t m0 x139 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f5 w13e h5a2\"><div class=\"t m0 x38 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f5 w31a h5a2\"><div class=\"t m0 x36 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f5 w54a h5a2\"><div class=\"t m0 x3c h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f5 w54b h5a2\"><div class=\"t m0 x25 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f6 w548 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4. Altre passiv<span class=\"_ _0\"></span>it\u00e0 e fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f6 w549 h570\"><div class=\"t m0 x95 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f6 w13e h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f6 w31a h570\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f6 w54a h570\"><div class=\"t m0 xb7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f6 w54b h570\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.652)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f7 w548 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5. Derivati di c<span class=\"_ _0\"></span>opertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f7 w549 h550\"><div class=\"t m0 x95 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f7 w13e h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f7 w31a h550\"><div class=\"t m0 x36 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f7 w54a h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f7 w54b h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f8 w548 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">6. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f8 w549 h550\"><div class=\"t m0 x95 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f8 w13e h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f8 w31a h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f8 w54a h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(534)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f8 w54b h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(360)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f9 w548 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f9 w549 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(204.924)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f9 w13e h550\"><div class=\"t m0 x35 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f9 w31a h550\"><div class=\"t m0 x2d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f9 w54a h550\"><div class=\"t m0 x2d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(266.099)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f9 w54b h550\"><div class=\"t m0 xc5 h2f yf55 ff3 fse fc0 sc0 ls12f ws0\">(2<span class=\"ls0\">37.078</span><span class=\"ls0\">)<span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x273 y36fa wc4c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> passivi relat<span class=\"_ _0\"></span>ivi ai debiti<span class=\"_ _324\"> </span></div></td><td class=\"c x56b y36fb w549 h5a2\"><div class=\"t m0 xa0 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.256)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36fb w13e h5a2\"><div class=\"t m0 x25 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36fb w31a h5a2\"><div class=\"t m0 x2f h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36fb w54a h5a2\"><div class=\"t m0 x2e h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.256)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36fb w54b h5a2\"><div class=\"t m0 x1f3 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.141)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wc4d ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">per leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201c1.1 <span class=\"_ _2\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Debiti <span class=\"_ _2\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>centr<span class=\"_ _1\"></span>ali\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _2\"></span>maturati <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>TLTRO </span></span>III <span class=\"_ _2\"></span>ottenuti <span class=\"_ _2\"></span>dall\u2019Eurosis<span class=\"_ _1\"></span>tema <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _2\"></span>effettivo <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"ff2\">criterio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>ammortizzato. </span>Si precisa che a dicembre 2024 <span class=\"_ _1\"></span>\u00e8 arrivata a scadenza l\u2019ultima tr<span class=\"_ _1\"></span>anche del finanziamento TLTRO III<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c1.2 <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span></span>Debiti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>banche\u201d <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>riconducibile <span class=\"_ _1\"></span><span class=\"ff2\">alla <span class=\"_ _1\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>interessi <span class=\"_ _1\"></span>passivi </span>relativi <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>mutuo <span class=\"_ _29\"></span>concesso <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>JP <span class=\"_ _29\"></span>Morgan <span class=\"_ _29\"></span>Mil<span class=\"_ _1\"></span>an <span class=\"_ _29\"></span>Branch <span class=\"_ _3\"></span><span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _29\"></span>dell\u2019operazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cartolariz<span class=\"_ _1\"></span>zazione </span>Desio <span class=\"_ _3b\"> </span>SME <span class=\"_ _3b\"></span>realizzata <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>7.21<span class=\"_ _1\"></span>6 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3b\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"></span>Notes correlate <span class=\"_ _2\"></span><span class=\"ff5\">all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _2\"></span>di cartolarizzazione <span class=\"_ _2\"></span>Copped\u00e8<span class=\"ff2\"> e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>auno <span class=\"_ _2\"></span>ave<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>originator la <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>Fides </span></span>per 4.802 migliaia di euro (ex 618 migl<span class=\"_ _1\"></span>iaia di euro <span class=\"_ _1\"></span>poich\u00e9 relativi alle sole Notes <span class=\"_ _1\"></span>Copped\u00e8).<span class=\"_ _1\"></span> La variazione della voce \u201c1.3 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Debit<span class=\"_ _1\"></span>i verso clientela\u201d \u00e8 riconducibile principalmente a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _3f\"> </span>pass<span class=\"_ _1\"></span>ivi <span class=\"_ _2d\"> </span>su <span class=\"_ _2d\"> </span>conti <span class=\"_ _2d\"> </span>correnti <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>62.000 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(48<span class=\"_ _1\"></span>.806 <span class=\"_ _2d\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>lo <span class=\"_ _2d\"> </span>scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _3\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>sui <span class=\"_ _29\"></span>PCT <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _29\"></span>Cassa <span class=\"_ _29\"></span>Compensazione <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>Garanzia <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>34.3<span class=\"_ _1\"></span>25 <span class=\"_ _3\"></span>miglia <span class=\"_ _29\"></span>di euro (19.150 migliaia di euro lo<span class=\"_ _1\"></span> scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _2d\"> </span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>time <span class=\"_ _2c\"> </span>deposit <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>24.614<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>(14.289 <span class=\"_ _2c\"> </span>migliaia  di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _2\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>su mutui <span class=\"_ _2\"></span>passivi con <span class=\"_ _2\"></span>controparte <span class=\"_ _0\"></span>Cassa <span class=\"_ _2\"></span>Depo<span class=\"_ _1\"></span>siti e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Prestiti <span class=\"_ _2\"></span>per 20.<span class=\"_ _0\"></span>847 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro (8.946 migliaia di euro lo scorso eserciz<span class=\"_ _1\"></span>io). Nella voce \u201c6. Attivit\u00e0 finanziarie\u201d nel periodo di con<span class=\"_ _1\"></span>fronto trova<span class=\"_ _1\"></span>vano accoglimento gli interessi passivi su titoli iscritti nel portafo<span class=\"_ _1\"></span>glio FV<span class=\"_ _0\"></span>OCI per 533 migliaia di <span class=\"_ _1\"></span>euro (ex 360 migliaia di eu<span class=\"_ _1\"></span>ro).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>1.4 Interessi passivi e oneri <span class=\"_ _1\"></span>assimilati: altre informazioni<span class=\"_ _1\"></span> 1.4.1 Interessi pa<span class=\"_ _0\"></span>ssivi su pas<span class=\"_ _0\"></span>sivit\u00e0 in valuta<span class=\"ff2 fs4\"> </span><table class=\"s wc4e habd\" id=\"_0a5e1958-35ba-4e71-8595-88e4a448abb5\"><tr><td class=\"c x336 y36fc w54f h635\"><div class=\"t m0 xdd h3b y2419 ff2 fse fc0 sc0 ls0 ws0\">Voci </div></td><td class=\"c x56e y36fc w550 h635\"><div class=\"t m0 xc5 h7c y2419 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x56f y36fc w54e h635\"><div class=\"t m0 xc5 h7c y2419 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x336 y36fd w41e h57f\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">Interessi passiv<span class=\"_ _0\"></span>i su passivit\u00e0<span class=\"_ _0\"></span> finanziarie in va<span class=\"_ _0\"></span>luta </div></td><td class=\"c x570 y36fd w50a h57f\"><div class=\"t m0 xc9 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">(1.157) </div></td><td></td><td class=\"c x56f y36fd w54e h57f\"><div class=\"t m0 x1b h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">(872) </div></td></tr></table>1.5 Differenziali relativi alle operazioni di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> <table class=\"s wc4f habe\" id=\"_6a1ca44f-27bc-4f95-9b87-80d41ff58875\"><tr><td class=\"c x572 y36fe w551 h558\"><div class=\"t m0 x200 h2f y1e0c ff3 fse fc0 sc0 ls11e ws0\">Voci<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x573 y36fe w550 h558\"><div class=\"t m0 xc5 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y36fe w552 h558\"><div class=\"t m0 xc5 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y36ff w551 h5b8\"><div class=\"t m0 x67 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">A. Differenzial<span class=\"_ _0\"></span>i positivi relat<span class=\"_ _0\"></span>ivi a operazion<span class=\"_ _0\"></span>i di copertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x573 y36ff w550 h5b8\"><div class=\"t m0 xc9 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y36ff w552 h5b8\"><div class=\"t m0 x3c h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y3700 w551 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B. Differenzial<span class=\"_ _0\"></span>i negativi relat<span class=\"_ _0\"></span>ivi a operaz<span class=\"_ _0\"></span>ioni di copertur<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x573 y3700 w550 h5b5\"><div class=\"t m0 x1e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y3700 w552 h5b5\"><div class=\"t m0 x1e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y3701 w551 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">C. Saldo (A-<span class=\"ls9\">B</span><span class=\"ls9\">)<span class=\"_ _0\"></span><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x573 y3701 w550 h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y3701 w552 h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-727": {
   "value": "1.1<span class=\"ff20\"> <span class=\"_ _2d\"> </span></span>Interess<span class=\"_ _1\"></span>i attivi e proventi assimilati: composizione<span class=\"_ _1\"></span> <table class=\"s wc39 haba\" id=\"_4aa83eba-8a0d-416e-a831-6adfb94475eb\"><tr><td class=\"c x27f y36cb w540 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">Voci/Forme tecnich<span class=\"_ _2\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x564 y36cc wc3a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Titoli di<span class=\"_ _324\"> </span></div></td><td class=\"c x565 y36cb w13e h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">Finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x566 y36cc wc3b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x567 y36cb w541 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36cb w542 h672\"><div class=\"t m0 x67 h2f yfb ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td class=\"c x564 y36cd waf0 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">debito<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x569 y36cd wc3c ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">operazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y36ce wc3d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36cf w31f h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">254<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36cf w13e h5b0\"><div class=\"t m0 xc9 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36cf w527 h5b0\"><div class=\"t m0 x23 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36cf w541 h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">254<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36cf w542 h5b0\"><div class=\"t m0 xbe h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">550<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36d0 wc3e ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">impatto a conto<span class=\"_ _0\"></span> economico:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y36d1 wc3f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.1 Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie deten<span class=\"_ _0\"></span>ute per la<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d2 w31f h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">218<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x565 y36d2 w13e h673\"><div class=\"t m0 x38 h2f y2403 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d2 w527 h673\"><div class=\"t m0 x28 h2f y2403 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d2 w541 h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">218<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y36d2 w542 h673\"><div class=\"t m0 xbe h2f y2403 ff2 fse fc0 sc0 ls3f ws0\">549<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x37b y36d3 wc40 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">negoziazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36d4 w540 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.2 Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie des<span class=\"_ _0\"></span>ignate al fair<span class=\"_ _0\"></span> value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36d4 w31f h550\"><div class=\"t m0 x36 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36d4 w13e h550\"><div class=\"t m0 x38 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d4 w527 h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d4 w541 h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36d4 w542 h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y36d5 wc41 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1.3 Altre attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie<span class=\"_ _0\"></span> obbligator<span class=\"_ _0\"></span>iamente<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d6 w31f h5b0\"><div class=\"t m0 x151 h2f y11d7 ff2 fse fc0 sc0 ls3f ws0\">36<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x565 y36d6 w13e h5b0\"><div class=\"t m0 x38 h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d6 w527 h5b0\"><div class=\"t m0 x28 h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d6 w541 h5b0\"><div class=\"t m0 x151 h2f y11d7 ff2 fse fc0 sc0 ls3f ws0\">36<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y36d6 w542 h5b0\"><div class=\"t m0 x2f h2f y11d7 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y36d7 wc42 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">valutate al fair v<span class=\"_ _0\"></span>alue<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y36d8 wc3d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36d9 w31f h5b0\"><div class=\"t m0 xc5 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">24.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36d9 w13e h5b0\"><div class=\"t m0 xc9 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36d9 w527 h5b0\"><div class=\"t m0 x35 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36d9 w541 h5b0\"><div class=\"t m0 x2b h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">24.040<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36d9 w542 h5b0\"><div class=\"t m0 x2b h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">18.706<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36da wc43 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">impatto sulla redditi<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>it\u00e0 complessi<span class=\"_ _0\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y36db wc44 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate al<span class=\"_ _0\"></span> costo<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36dc w31f h5b0\"><div class=\"t m0 xc5 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">84.022<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36dc w13e h5b0\"><div class=\"t m0 x47 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">507.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36dc w527 h5b0\"><div class=\"t m0 x47 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36dc w541 h5b0\"><div class=\"t m0 x24 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">591.997<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36dc w542 h5b0\"><div class=\"t m0 x24 h2f y11d7 ff3 fse fc0 sc0 ls0 ws0\">5<span class=\"ls5d\">50</span>.596<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36dd wc45 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">ammortizzato:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36de w540 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.1 Crediti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36de w31f h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">21.053<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36de w13e h550\"><div class=\"t m0 x4f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">57.712<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36de w527 h550\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36de w541 h550\"><div class=\"t m0 x2b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">78.765<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36de w542 h550\"><div class=\"t m0 x2b h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">83.272<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36df w540 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.2 Crediti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36df w31f h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">62.969<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36df w13e h550\"><div class=\"t m0 x20 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">450.263<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36df w527 h550\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36df w541 h550\"><div class=\"t m0 x24 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">513.232<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36df w542 h550\"><div class=\"t m0 x24 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ls3f\">67</span>.<span class=\"ls3f\">324</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e0 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">4. Derivati di c<span class=\"_ _0\"></span>opertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e0 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e0 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e0 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e0 w541 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e0 w542 h550\"><div class=\"t m0 x1f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e1 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">5. Altre attivit\u00e0<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e1 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e1 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e1 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">20.015<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e1 w541 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">20.015<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e1 w542 h550\"><div class=\"t m0 x2b h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">19.913<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36e2 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">6. Passivit\u00e0 finanzia<span class=\"_ _0\"></span>rie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e2 w31f h550\"><div class=\"t m0 x4c h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e2 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e2 w527 h550\"><div class=\"t m0 x35 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e2 w541 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e2 w542 h550\"><div class=\"t m0 x151 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">21<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y36e3 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e3 w31f h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">108.316<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e3 w13e h550\"><div class=\"t m0 x47 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">507.975<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e3 w527 h550\"><div class=\"t m0 x1f3 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">33.866<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e3 w541 h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">650.157<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e3 w542 h550\"><div class=\"t m0 x24 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">598.209<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y36e4 wc46 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> attivi su attiv<span class=\"_ _0\"></span>it\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"_ _324\"> </span></div></td><td class=\"c x56a y36e5 w31f h674\"><div class=\"t m0 x36 h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e5 w13e h674\"><div class=\"t m0 x8f h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">5.285<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e5 w527 h674\"><div class=\"t m0 x28 h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e5 w541 h674\"><div class=\"t m0 x1f h2f y2407 ff2 fse fc0 sc0 ls0 ws0\">5.285<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e5 w542 h674\"><div class=\"t m0 xbe h2f y2407 ff2 fse fc0 sc0 ls3f ws0\">301<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x273 y36e6 wc47 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36e7 w540 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> attivi su leas<span class=\"_ _0\"></span>ing finanziario<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56a y36e7 w31f h550\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x565 y36e7 w13e h550\"><div class=\"t m0 x8f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.284<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y36e7 w527 h550\"><div class=\"t m0 x1f1 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y36e7 w541 h550\"><div class=\"t m0 x1f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.284<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y36e7 w542 h550\"><div class=\"t m0 x1f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">7.653<span class=\"ff7 fsb\"> </span></div></td></tr></table>I <span class=\"ff5 ls0\">valori del <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di riferimento includono l\u2019<span class=\"_ _1\"></span>effetto del <span class=\"_ _1\"></span>consolidamento del<span class=\"_ _1\"></span><span class=\"ff2\">la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>Dynamica Retail <span class=\"_ _1\"></span><span class=\"ls18\">a </span></span></span>far data dal 1\u00b0 giugno 2024.<span class=\"_ _1\"></span> Gli <span class=\"_ _3f\"> </span>interessi <span class=\"_ _3f\"> </span>su <span class=\"_ _3b\"> </span>\u201cAttiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>costo <span class=\"_ _3f\"> </span>ammortizz<span class=\"_ _1\"></span>ato\u201d <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3b\"> </span>espo<span class=\"_ _1\"></span>sti <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>netto <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>interess<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mora<span class=\"_ _1\"></span> maturati <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>incassati ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>periodo di <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>deteriorate, <span class=\"_ _0\"></span>perch\u00e9 <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>trovano <span class=\"_ _0\"></span>evidenza in <span class=\"_ _3b\"> </span>bilancio <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>olo <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>incas<span class=\"_ _1\"></span>so <span class=\"_ _3f\"> </span>avvenuto.<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Compless<span class=\"_ _1\"></span>ivamente <span class=\"_ _3b\"> </span>gli <span class=\"_ _3f\"> </span>interessi <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3b\"> </span>specie <span class=\"_ _3f\"> </span>maturati <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>fine <span class=\"_ _3f\"> </span>anno ammontano a <span class=\"_ _2\"></span>3.15<span class=\"_ _1\"></span>2 miglia<span class=\"_ _0\"></span>ia di <span class=\"_ _2\"></span>euro (5.576 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _2\"></span>euro lo <span class=\"_ _0\"></span>scorso <span class=\"_ _0\"></span>anno). Per <span class=\"_ _2\"></span>contro alla <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati contabilizzati <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>mora <span class=\"_ _3b\"> </span>riferiti <span class=\"_ _3b\"> </span>ad <span class=\"_ _29\"></span>esercizi <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>ecedenti <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>riscos<span class=\"_ _1\"></span>si <span class=\"_ _3b\"></span>nell\u2019e<span class=\"ff2\">s<span class=\"_ _1\"></span>ercizio <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>complessive <span class=\"_ _3b\"> </span>367 </span>migliaia di euro (382 migliaia di euro l<span class=\"_ _1\"></span>o scorso anno).<span class=\"_ _1\"></span> Si <span class=\"_ _3\"></span>segnala <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3.2 <span class=\"_ _3\"></span>Crediti <span class=\"_ _3\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>clientela\u201d <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rilas<span class=\"_ _1\"></span>cio <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>componente <span class=\"_ _3\"></span>Time<span class=\"_ _1\"></span> value <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>deteriorate <span class=\"_ _3b\"> </span>pari <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>5.<span class=\"_ _1\"></span>017 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>euro <span class=\"_ _3b\"> </span>(ex <span class=\"_ _3f\"> </span>5.134 <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>euro) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>le rettifiche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>lore su <span class=\"_ _2\"></span>interess<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>relativi a <span class=\"_ _2\"></span>crediti deteriorati <span class=\"_ _0\"></span>negative <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>circa<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>1.187 migliaia <span class=\"_ _2\"></span>di euro <span class=\"_ _2\"></span>(ex 1.365 migliaia di euro). La <span class=\"_ _2\"></span>voce <span class=\"_ _0\"></span>\u201c5. <span class=\"_ _2\"></span>Altre <span class=\"_ _0\"></span>attivit\u00e0\u201d <span class=\"_ _0\"></span>comprende<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _2\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>a cre<span class=\"_ _0\"></span>diti d\u2019imposta <span class=\"_ _2\"></span>Eco <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Sismabonus iscritti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Banco a seguito della cessione da parte <span class=\"_ _0\"></span>della clientela la cui remunerazione \u00e8 rilevata ne<span class=\"_ _0\"></span>gli interessi attivi lungo l\u2019arco temporale di recupero dei crediti <span class=\"_ _1\"></span>stessi.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nella voce \u201c6. Passivit\u00e0 finanziarie\u201d si riferis<span class=\"_ _1\"></span>ce agli interessi attivi su pr<span class=\"_ _1\"></span>onti contro termine di raccolta.<span class=\"_ _324\"> </span>1.2 Interessi attivi e proventi assimilati: altre infor<span class=\"_ _1\"></span>mazioni<span class=\"_ _1\"></span> 1.2.1 Interessi atti<span class=\"_ _0\"></span>vi su attivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ie in valuta <table class=\"s wc48 habb\" id=\"_1bcef095-dd14-467b-8d3f-b394436f5f4b\"><tr><td class=\"c x259 y36e8 w546 h677\"><div class=\"t m0 xdd h7c y1dfd ff3 fse fc0 sc0 ls11e ws0\">Voci<span class=\"ls0\"> </span></div></td><td class=\"c x501 y36e8 w547 h677\"><div class=\"t m0 xc5 h7c y1dfd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td class=\"c x553 y36e8 w543 h677\"><div class=\"t m0 xc5 h7c y1dfd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x259 y36e9 w51e h57e\"><div class=\"t m0 xdd h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">Interessi attivi<span class=\"_ _0\"></span> su attivit\u00e0 fina<span class=\"_ _0\"></span>nziarie in va<span class=\"_ _0\"></span>luta </div></td><td></td><td class=\"c x501 y36e9 w545 h57e\"><div class=\"t m0 x3c h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">2.432 </div></td><td></td><td class=\"c x553 y36e9 w543 h57e\"><div class=\"t m0 x3c h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">2.798 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-751": {
   "value": "1.3 Interessi passivi e oneri assimilati: co<span class=\"_ _1\"></span>mposizione  <span class=\"_ _1\"></span> <table class=\"s wc49 habc\" id=\"_557e31c4-bc02-4db6-8eb6-5c4586aad821\"><tr><td class=\"c x27f y36ea w548 h647\"><div class=\"t m0 x67 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Voci/Forme tecnich<span class=\"_ _2\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36ea w549 h647\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Debiti <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36ea w13e h647\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">Titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56c y36eb wc3b ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Altre<span class=\"_ _324\"> </span></div></td><td class=\"c x3f1 y36ea w54a h647\"><div class=\"t m0 x3a h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36ea w54b h647\"><div class=\"t m0 x26 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x56d y36ec wc3c hab2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">operazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y36ed wc4a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutat<span class=\"_ _0\"></span>e al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x56b y36ee w549 h27e\"><div class=\"t m0 x1f3 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(204.924)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36ee w13e h27e\"><div class=\"t m0 x47 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36ee w31a h27e\"><div class=\"t m0 x2f h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36ee w54a h27e\"><div class=\"t m0 x35 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">(264.942)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36ee w54b h27e\"><div class=\"t m0 xc5 h2f ydf3 ff2 fse fc0 sc0 ls10c ws0\">(2<span class=\"ls3f\">35<span class=\"ls0\">.</span>066</span><span class=\"ls3f\"><span class=\"ls0\">)<span class=\"ff7 fsb\"> </span></span></span></div></td></tr><tr><td class=\"c x273 y36ef wc4b ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y36f0 w548 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Debiti verso<span class=\"_ _0\"></span> banche cen<span class=\"_ _0\"></span>trali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f0 w549 h550\"><div class=\"t m0 x2e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(26.083)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f0 w13e h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f0 w31a h550\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f0 w54a h550\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(26.083)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f0 w54b h550\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(92.540)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f1 w548 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Debiti verso<span class=\"_ _0\"></span> banche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f1 w549 h570\"><div class=\"t m0 x2e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(30.666)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f1 w13e h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f1 w31a h570\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f1 w54a h570\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(30.666)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f1 w54b h570\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(20.123)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f2 w548 h5b3\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.3 Debiti verso<span class=\"_ _0\"></span> clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f2 w549 h5b3\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(148.175)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f2 w13e h5b3\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f2 w31a h5b3\"><div class=\"t m0 x2f h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f2 w54a h5b3\"><div class=\"t m0 x35 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(148.175)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f2 w54b h5b3\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(93.750)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f3 w548 h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">1.4 Titoli in circo<span class=\"_ _0\"></span>lazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f3 w549 h550\"><div class=\"t m0 x95 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f3 w13e h550\"><div class=\"t m0 x47 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f3 w31a h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f3 w54a h550\"><div class=\"t m0 x1f3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f3 w54b h550\"><div class=\"t m0 x2d h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(28.653)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f4 w548 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie di neg<span class=\"_ _0\"></span>oziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f4 w549 h570\"><div class=\"t m0 x139 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f4 w13e h570\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f4 w31a h570\"><div class=\"t m0 x36 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f4 w54a h570\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f4 w54b h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f5 w548 h5a2\"><div class=\"t m0 x67 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">3. Passivit\u00e0 fin<span class=\"_ _0\"></span>anziarie designa<span class=\"_ _0\"></span>te al fair<span class=\"_ _0\"></span> </div><div class=\"t m0 x67 h2f y11d ff2 fse fc0 sc0 ls0 ws0\">value<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f5 w549 h5a2\"><div class=\"t m0 x139 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f5 w13e h5a2\"><div class=\"t m0 x38 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f5 w31a h5a2\"><div class=\"t m0 x36 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f5 w54a h5a2\"><div class=\"t m0 x3c h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f5 w54b h5a2\"><div class=\"t m0 x25 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f6 w548 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4. Altre passiv<span class=\"_ _0\"></span>it\u00e0 e fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f6 w549 h570\"><div class=\"t m0 x95 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f6 w13e h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f6 w31a h570\"><div class=\"t m0 x2d h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f6 w54a h570\"><div class=\"t m0 xb7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f6 w54b h570\"><div class=\"t m0 x1f3 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.652)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f7 w548 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5. Derivati di c<span class=\"_ _0\"></span>opertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f7 w549 h550\"><div class=\"t m0 x95 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f7 w13e h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f7 w31a h550\"><div class=\"t m0 x36 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f7 w54a h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f7 w54b h550\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f8 w548 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">6. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f8 w549 h550\"><div class=\"t m0 x95 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f8 w13e h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f8 w31a h550\"><div class=\"t m0 x2f h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f8 w54a h550\"><div class=\"t m0 xb7 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(534)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f8 w54b h550\"><div class=\"t m0 x2a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(360)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y36f9 w548 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x56b y36f9 w549 h550\"><div class=\"t m0 x20 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(204.924)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36f9 w13e h550\"><div class=\"t m0 x35 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(60.018)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36f9 w31a h550\"><div class=\"t m0 x2d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(623)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36f9 w54a h550\"><div class=\"t m0 x2d h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(266.099)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36f9 w54b h550\"><div class=\"t m0 xc5 h2f yf55 ff3 fse fc0 sc0 ls12f ws0\">(2<span class=\"ls0\">37.078</span><span class=\"ls0\">)<span class=\"ff7 fsb\"> </span></span></div></td></tr><tr><td class=\"c x273 y36fa wc4c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: interessi<span class=\"_ _0\"></span> passivi relat<span class=\"_ _0\"></span>ivi ai debiti<span class=\"_ _324\"> </span></div></td><td class=\"c x56b y36fb w549 h5a2\"><div class=\"t m0 xa0 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.256)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x46a y36fb w13e h5a2\"><div class=\"t m0 x25 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x503 y36fb w31a h5a2\"><div class=\"t m0 x2f h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3f1 y36fb w54a h5a2\"><div class=\"t m0 x2e h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.256)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fc y36fb w54b h5a2\"><div class=\"t m0 x1f3 h2f y1dab ff2 fse fc0 sc0 ls0 ws0\">(1.141)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y347e wc4d ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">per leasing<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr></table>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201c1.1 <span class=\"_ _2\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">Debiti <span class=\"_ _2\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>centr<span class=\"_ _1\"></span>ali\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>interessi <span class=\"_ _2\"></span>pas<span class=\"_ _1\"></span>sivi <span class=\"_ _2\"></span>maturati <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>u <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>TLTRO </span></span>III <span class=\"_ _2\"></span>ottenuti <span class=\"_ _2\"></span>dall\u2019Eurosis<span class=\"_ _1\"></span>tema <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse <span class=\"_ _2\"></span>effettivo <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"ff2\">criterio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>ammortizzato. </span>Si precisa che a dicembre 2024 <span class=\"_ _1\"></span>\u00e8 arrivata a scadenza l\u2019ultima tr<span class=\"_ _1\"></span>anche del finanziamento TLTRO III<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c1.2 <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span></span>Debiti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>banche\u201d <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>riconducibile <span class=\"_ _1\"></span><span class=\"ff2\">alla <span class=\"_ _1\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>interessi <span class=\"_ _1\"></span>passivi </span>relativi <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>mutuo <span class=\"_ _29\"></span>concesso <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>JP <span class=\"_ _29\"></span>Morgan <span class=\"_ _29\"></span>Mil<span class=\"_ _1\"></span>an <span class=\"_ _29\"></span>Branch <span class=\"_ _3\"></span><span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _29\"></span>dell\u2019operazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cartolariz<span class=\"_ _1\"></span>zazione </span>Desio <span class=\"_ _3b\"> </span>SME <span class=\"_ _3b\"></span>realizzata <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>7.21<span class=\"_ _1\"></span>6 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>interessi <span class=\"_ _3b\"> </span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>alle <span class=\"_ _3b\"></span>Notes correlate <span class=\"_ _2\"></span><span class=\"ff5\">all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _2\"></span>di cartolarizzazione <span class=\"_ _2\"></span>Copped\u00e8<span class=\"ff2\"> e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>F<span class=\"_ _1\"></span>auno <span class=\"_ _2\"></span>ave<span class=\"_ _1\"></span>nti <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>originator la <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>Fides </span></span>per 4.802 migliaia di euro (ex 618 migl<span class=\"_ _1\"></span>iaia di euro <span class=\"_ _1\"></span>poich\u00e9 relativi alle sole Notes <span class=\"_ _1\"></span>Copped\u00e8).<span class=\"_ _1\"></span> La variazione della voce \u201c1.3 <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> </span>Debit<span class=\"_ _1\"></span>i verso clientela\u201d \u00e8 riconducibile principalmente a:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _3f\"> </span>pass<span class=\"_ _1\"></span>ivi <span class=\"_ _2d\"> </span>su <span class=\"_ _2d\"> </span>conti <span class=\"_ _2d\"> </span>correnti <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>62.000 <span class=\"_ _2d\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>(48<span class=\"_ _1\"></span>.806 <span class=\"_ _2d\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2d\"> </span>lo <span class=\"_ _2d\"> </span>scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _3\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>sui <span class=\"_ _29\"></span>PCT <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _29\"></span>Cassa <span class=\"_ _29\"></span>Compensazione <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>Garanzia <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>34.3<span class=\"_ _1\"></span>25 <span class=\"_ _3\"></span>miglia <span class=\"_ _29\"></span>di euro (19.150 migliaia di euro lo<span class=\"_ _1\"></span> scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _2d\"> </span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>time <span class=\"_ _2c\"> </span>deposit <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>24.614<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>(14.289 <span class=\"_ _2c\"> </span>migliaia  di <span class=\"_ _2d\"> </span>euro <span class=\"_ _2c\"> </span>lo <span class=\"_ _2c\"> </span>scorso esercizio); -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>interessi <span class=\"_ _2\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>su mutui <span class=\"_ _2\"></span>passivi con <span class=\"_ _2\"></span>controparte <span class=\"_ _0\"></span>Cassa <span class=\"_ _2\"></span>Depo<span class=\"_ _1\"></span>siti e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Prestiti <span class=\"_ _2\"></span>per 20.<span class=\"_ _0\"></span>847 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro (8.946 migliaia di euro lo scorso eserciz<span class=\"_ _1\"></span>io). Nella voce \u201c6. Attivit\u00e0 finanziarie\u201d nel periodo di con<span class=\"_ _1\"></span>fronto trova<span class=\"_ _1\"></span>vano accoglimento gli interessi passivi su titoli iscritti nel portafo<span class=\"_ _1\"></span>glio FV<span class=\"_ _0\"></span>OCI per 533 migliaia di <span class=\"_ _1\"></span>euro (ex 360 migliaia di eu<span class=\"_ _1\"></span>ro).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>1.4 Interessi passivi e oneri <span class=\"_ _1\"></span>assimilati: altre informazioni<span class=\"_ _1\"></span> 1.4.1 Interessi pa<span class=\"_ _0\"></span>ssivi su pas<span class=\"_ _0\"></span>sivit\u00e0 in valuta<span class=\"ff2 fs4\"> </span><table class=\"s wc4e habd\" id=\"_0a5e1958-35ba-4e71-8595-88e4a448abb5\"><tr><td class=\"c x336 y36fc w54f h635\"><div class=\"t m0 xdd h3b y2419 ff2 fse fc0 sc0 ls0 ws0\">Voci </div></td><td class=\"c x56e y36fc w550 h635\"><div class=\"t m0 xc5 h7c y2419 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x56f y36fc w54e h635\"><div class=\"t m0 xc5 h7c y2419 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x336 y36fd w41e h57f\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">Interessi passiv<span class=\"_ _0\"></span>i su passivit\u00e0<span class=\"_ _0\"></span> finanziarie in va<span class=\"_ _0\"></span>luta </div></td><td class=\"c x570 y36fd w50a h57f\"><div class=\"t m0 xc9 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">(1.157) </div></td><td></td><td class=\"c x56f y36fd w54e h57f\"><div class=\"t m0 x1b h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">(872) </div></td></tr></table>1.5 Differenziali relativi alle operazioni di c<span class=\"_ _1\"></span>opertura<span class=\"_ _1\"></span> <table class=\"s wc4f habe\" id=\"_6a1ca44f-27bc-4f95-9b87-80d41ff58875\"><tr><td class=\"c x572 y36fe w551 h558\"><div class=\"t m0 x200 h2f y1e0c ff3 fse fc0 sc0 ls11e ws0\">Voci<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x573 y36fe w550 h558\"><div class=\"t m0 xc5 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y36fe w552 h558\"><div class=\"t m0 xc5 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y36ff w551 h5b8\"><div class=\"t m0 x67 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">A. Differenzial<span class=\"_ _0\"></span>i positivi relat<span class=\"_ _0\"></span>ivi a operazion<span class=\"_ _0\"></span>i di copertura<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x573 y36ff w550 h5b8\"><div class=\"t m0 xc9 h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y36ff w552 h5b8\"><div class=\"t m0 x3c h2f y10ad ff2 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y3700 w551 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">B. Differenzial<span class=\"_ _0\"></span>i negativi relat<span class=\"_ _0\"></span>ivi a operaz<span class=\"_ _0\"></span>ioni di copertur<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x573 y3700 w550 h5b5\"><div class=\"t m0 x1e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y3700 w552 h5b5\"><div class=\"t m0 x1e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x572 y3701 w551 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">C. Saldo (A-<span class=\"ls9\">B</span><span class=\"ls9\">)<span class=\"_ _0\"></span><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x573 y3701 w550 h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">13.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x574 y3701 w552 h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">8.423<span class=\"ff7 fsb\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-738": {
   "value": "Sezione <span class=\"_ _8a\"> </span>2   -   Le commissioni   -<span class=\"_ _1\"></span>   voci 40<span class=\"_ _1\"></span> e 50 2.1 Commissioni at<span class=\"_ _0\"></span>tive: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc50 habf\" id=\"_ebeb9aec-66d4-4c75-b15b-a674345b8f16\"><tr><td class=\"c x27f y3702 w553 h57b\"><div class=\"t m0 x67 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">Tipologia servizi/Val<span class=\"_ _0\"></span>ori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3702 w16d h57b\"><div class=\"t m0 xb6 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3702 wf1 h57b\"><div class=\"t m0 xb6 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3703 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Strument<span class=\"_ _0\"></span>i finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3703 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">21.795<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3703 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">19.683<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3704 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Collocamento<span class=\"_ _0\"></span> titoli<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3704 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.441<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3704 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.415<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3705 w555 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.1 Con assunzio<span class=\"_ _0\"></span>ne a fermo <span class=\"_ _0\"></span>e/o sulla base<span class=\"_ _0\"></span> di un impegno irrevo<span class=\"_ _2\"></span>cab<span class=\"_ _1\"></span>ile<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3705 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3705 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3706 w555 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.2 Senza impegn<span class=\"_ _0\"></span>o irrevoca<span class=\"_ _0\"></span>bile<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3706 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.441<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3706 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.415<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3707 wc51 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 di r<span class=\"_ _0\"></span>icezione e tras<span class=\"_ _0\"></span>missione di ord<span class=\"_ _0\"></span>ini e esecuzion<span class=\"_ _0\"></span>e di ordini per co<span class=\"_ _0\"></span>nto<span class=\"_ _324\"> </span></div></td><td class=\"c x282 y3708 w16d h5e1\"><div class=\"t m0 x28 h2f y23f8 ff2 fse fc0 sc0 ls0 ws0\">6.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3708 wf1 h5e1\"><div class=\"t m0 x25 h2f y23f8 ff2 fse fc0 sc0 ls0 ws0\">5.682<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3709 wc52 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">dei clienti<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y370a w555 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.1 Ricezion<span class=\"_ _0\"></span>e e trasmission<span class=\"_ _0\"></span>e di ordini di uno<span class=\"_ _0\"></span> o pi\u00f9 strum<span class=\"_ _0\"></span>enti finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370a w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370a wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.682<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370b w555 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.2 Esecuzione<span class=\"_ _0\"></span> di ordini per<span class=\"_ _0\"></span> conto dei client<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370b w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370b wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370c w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Altre comm<span class=\"_ _0\"></span>issioni conness<span class=\"_ _0\"></span>e con attivit\u00e0 l<span class=\"_ _0\"></span>egate a strum<span class=\"_ _0\"></span>enti finan<span class=\"_ _0\"></span>ziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370c w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">11.885<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370c wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.586<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370d w555 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: negozia<span class=\"_ _0\"></span>zione per con<span class=\"_ _0\"></span>to proprio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370d w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370d wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370e w555 h141\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: gestion<span class=\"_ _0\"></span>e di portafogl<span class=\"_ _0\"></span>i individuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370e w16d h141\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">11.885<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370e wf1 h141\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">10.586<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y370f w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">b) Corporate F<span class=\"_ _0\"></span>inance<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y370f w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y370f wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3710 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Consulen<span class=\"_ _0\"></span>za in materia d<span class=\"_ _0\"></span>i fusioni e acquisi<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3710 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3710 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3711 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Servizi di tesor<span class=\"_ _0\"></span>eria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3711 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3711 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3712 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Altre comm<span class=\"_ _0\"></span>issioni conness<span class=\"_ _0\"></span>e con servizi d<span class=\"_ _0\"></span>i corporate fin<span class=\"_ _0\"></span>ance<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3712 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3712 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3713 w555 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Attivit\u00e0 di<span class=\"_ _0\"></span> consulenza <span class=\"_ _0\"></span>in materia di investimen<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3713 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3713 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3714 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Compensa<span class=\"_ _0\"></span>zione e regolam<span class=\"_ _0\"></span>ento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3714 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3714 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3715 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Gestione di<span class=\"_ _0\"></span> portafogli co<span class=\"_ _0\"></span>llettive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3715 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3715 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3716 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">f) Custodia e <span class=\"_ _0\"></span>amministraz<span class=\"_ _0\"></span>ione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3716 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.161<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3716 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.966<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3717 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Banca depos<span class=\"_ _0\"></span>itaria<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3717 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3717 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3718 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff5 fse fc0 sc0 ls0 ws0\">2. Altre comm<span class=\"_ _0\"></span>issioni legat<span class=\"_ _0\"></span>e all\u2019attivit\u00e0 d<span class=\"_ _0\"></span>i custodia e am<span class=\"_ _0\"></span>ministrazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3718 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.161<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3718 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.966<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3719 w555 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">g) Servizi amminis<span class=\"_ _0\"></span>trativi centra<span class=\"_ _0\"></span>li per gest<span class=\"_ _0\"></span>ioni di portafog<span class=\"_ _0\"></span>li collettive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3719 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3719 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371a w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls130 ws0\">h)<span class=\"ls0\">Attivit\u00e0 fiduc<span class=\"_ _0\"></span>iaria</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x282 y371a w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371a wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371b w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">i) Servizi di pag<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371b w16d h570\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">109.9<span class=\"ls3f\">25</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371b wf1 h570\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">115.171<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371c w555 h141\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Conti corren<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371c w16d h141\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">76.182<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x507 y371c wf1 h141\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">85.246<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371d w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Carte di cred<span class=\"_ _0\"></span>ito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371d w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.656<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371d wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.779<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371e w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Carte di deb<span class=\"_ _0\"></span>ito ed altr<span class=\"_ _0\"></span>e carte di pagament<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371e w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.396<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371e wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">6.238<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y371f w555 h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">4. Bonifici e altri<span class=\"_ _0\"></span> ordini di pag<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y371f w16d h550\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">13.018<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y371f wf1 h550\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">12.629<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3720 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5. Altre comm<span class=\"_ _0\"></span>issioni legat<span class=\"_ _0\"></span>e ai servizi di paga<span class=\"_ _0\"></span>mento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3720 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">5.673<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3720 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.279<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3721 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">i) Distribuzione<span class=\"_ _0\"></span> di servizi di ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3721 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">69.934<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3721 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">62.3<span class=\"ls3f\">30</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3722 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Gestioni d<span class=\"_ _0\"></span>i portafogli collett<span class=\"_ _0\"></span>ive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3722 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">39.557<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3722 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">35.211<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3723 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Prodotti ass<span class=\"_ _0\"></span>icurativi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3723 w16d h570\"><div class=\"t m0 x22 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">29.503<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3723 wf1 h570\"><div class=\"t m0 x75 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">26.092<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3724 w555 h570\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3. Altri prodott<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3724 w16d h570\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">874<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x507 y3724 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.027<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3725 w555 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: gestion<span class=\"_ _0\"></span>i di portafogl<span class=\"_ _0\"></span>i individuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3725 w16d h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">338<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x507 y3725 wf1 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">327<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3726 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">j) Finanza strutt<span class=\"_ _0\"></span>urata<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3726 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3726 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3727 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">k) Attivit\u00e0 di serv<span class=\"_ _0\"></span>icing per o<span class=\"_ _0\"></span>perazioni di carto<span class=\"_ _0\"></span>larizzazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3727 w16d h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3727 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3728 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">l) Impegni a <span class=\"_ _0\"></span>erogare fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3728 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3728 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3729 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">m<span class=\"ls10c\">) </span>Garanzie f<span class=\"_ _0\"></span>inanziarie ri<span class=\"_ _0\"></span>lasciate<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3729 w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.367<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3729 wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.495<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372a w555 h570\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: derivat<span class=\"_ _0\"></span>i su crediti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372a w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372a wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372b w555 h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">n) Operazion<span class=\"_ _0\"></span>i di finanziament<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372b w16d h5b3\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.802<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372b wf1 h5b3\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">3.901<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372c w555 h570\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: per op<span class=\"_ _0\"></span>erazioni di factor<span class=\"_ _0\"></span>ing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372c w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.781<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372c wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.235<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372d w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">o) Negoziazion<span class=\"_ _0\"></span>e di valute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372d w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.816<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372d wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.636<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372e w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">p) Merci<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372e w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372e wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y372f w555 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">r) Altre comm<span class=\"_ _0\"></span>issioni attive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y372f w16d h570\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.919<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y372f wf1 h570\"><div class=\"t m0 x25 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">9.664<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3730 w555 h570\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: per attiv<span class=\"_ _0\"></span>it\u00e0 di gestione<span class=\"_ _0\"></span> di sistem<span class=\"_ _0\"></span>i multilaterali di<span class=\"_ _0\"></span> scambio<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3730 w16d h570\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3730 wf1 h570\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3731 w555 h550\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: per attiv<span class=\"_ _0\"></span>it\u00e0 di gestione<span class=\"_ _0\"></span> di sistem<span class=\"_ _0\"></span>i organizzati di n<span class=\"_ _0\"></span>egoziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3731 w16d h550\"><div class=\"t m0 x84 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y3731 wf1 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3732 w555 h570\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x282 y3732 w16d h570\"><div class=\"t m0 x36 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">22<span class=\"ls0\">1.720</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x507 y3732 wf1 h570\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls4b ws0\">21<span class=\"ls0\">6.846</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td></tr></table>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201c<span class=\"ff2\">i) <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pag<span class=\"_ _1\"></span>amento <span class=\"_ _2\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span><span class=\"ff5\">5. <span class=\"_ _0\"></span>Altre <span class=\"_ _2\"></span>commissioni <span class=\"_ _2\"></span>legate <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>gamento\u201d <span class=\"_ _0\"></span><span class=\"ff2\">ricompren<span class=\"ls131\">de</span> <span class=\"_ _2\"></span>anc<span class=\"_ _1\"></span>he </span></span></span></span></span>l\u2019onere relativo <span class=\"_ _1\"></span>alla rest<span class=\"_ _1\"></span>ituzione di commis<span class=\"_ _1\"></span>sioni alla<span class=\"_ _1\"></span> clientela in materia<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>trasparenza<span class=\"_ _3\"></span><span class=\"ff2\"> (per informazioni<span class=\"_ _1\"></span> di </span>dettaglio si rinvia al precedente paragrafo \u201c3.2 <span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Eventi societari di rilevo\u201d della Relazio<span class=\"_ _1\"></span>ne sulla gestione).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La voce per \u201caltre commissioni at<span class=\"_ _1\"></span>tive\u201d include principalmente:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>canoni per il s<span class=\"_ _1\"></span>ervizio <span class=\"_ _1\"></span>di internet bank<span class=\"_ _1\"></span>ing per <span class=\"_ _1\"></span>2.290 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span> (2.141 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _1\"></span>lo scor<span class=\"_ _1\"></span>so anno),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>recupero spese sugli <span class=\"_ _1\"></span>incas<span class=\"_ _1\"></span>si delle ra<span class=\"_ _1\"></span>te di <span class=\"_ _1\"></span>mutui per <span class=\"_ _1\"></span>1.<span class=\"_ _1\"></span>785 migliai<span class=\"_ _1\"></span>a di <span class=\"_ _1\"></span>euro (1.724 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _1\"></span>lo scorso anno),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">commissioni <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>contratti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>promozione <span class=\"_ _1\"></span>d\u2019affari <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>1.432 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di euro <span class=\"_ _3\"></span>(1.649 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro </span></span>lo scorso anno),  -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>commissioni <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>operazioni <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>rese <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>1.<span class=\"_ _1\"></span>378 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>(1.114 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di euro lo scorso anno). Con riferimento al <span class=\"_ _0\"></span>periodo di confronto, la tabella \u00e8 <span class=\"_ _0\"></span>esposta al netto de<span class=\"_ _0\"></span>ll\u2019importo di 1.801 migliaia di eur<span class=\"_ _0\"></span>o relativi alle componenti economiche <span class=\"_ _0\"></span>riferite al ramo aziendale oggetto di <span class=\"_ _0\"></span>trasferimento a <span class=\"_ _0\"></span>Worldline Italia, riclassificato <span class=\"_ _2d\"> </span>ai <span class=\"_ _3f\"> </span>sensi <span class=\"_ _2d\"> </span>dell\u2019IFRS <span class=\"_ _3f\"> </span>5 <span class=\"_ _2d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _3f\"> </span>voce <span class=\"_ _2d\"> </span>\u201cUtile/perdita <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>operative <span class=\"_ _3f\"> </span>cessate <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>netto <span class=\"_ _3f\"> </span>delle imposte\u201d.<span class=\"ff2\"> </span>2.2 Commissioni pa<span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>sive: comp<span class=\"_ _0\"></span>osizione<span class=\"ff7 fsb\"> </span><table class=\"s wc53 hac0\" id=\"_6887799f-118c-4cc9-9a98-cfd9702b9093\"><tr><td class=\"c x27f y3733 w559 h5f4\"><div class=\"t m0 x67 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">Servizi/Valori<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3733 w55a h5f4\"><div class=\"t m0 xb6 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3733 w55b h5f4\"><div class=\"t m0 x131 h2f y11c9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3734 w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">a) Strument<span class=\"_ _0\"></span>i finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3734 w55a h550\"><div class=\"t m0 x28 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(486)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3734 w55b h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(467)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3735 w559 h550\"><div class=\"t m0 xc5 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui: negozia<span class=\"_ _0\"></span>zione di strum<span class=\"_ _0\"></span>enti finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3735 w55a h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(486)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3735 w55b h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(467)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3736 w559 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: collocam<span class=\"_ _0\"></span>ento di strumen<span class=\"_ _0\"></span>ti finanziari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3736 w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3736 w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3737 w559 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: gestion<span class=\"_ _0\"></span>e di portafogl<span class=\"_ _0\"></span>i individuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3737 w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3737 w55b h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3738 w559 h141\"><div class=\"t m0 x2a h2f y2313 ff2 fse fc0 sc0 ls0 ws0\">- Proprie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3738 w55a h141\"><div class=\"t m0 x1fd h2f y2313 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3738 w55b h141\"><div class=\"t m0 x7e h2f y2313 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3739 w559 h550\"><div class=\"t m0 x2a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Delegate a ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3739 w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3739 w55b h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373a w559 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">b) Compensa<span class=\"_ _0\"></span>zione e regolam<span class=\"_ _0\"></span>ento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373a w55a h550\"><div class=\"t m0 x1fd h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373a w55b h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373b w559 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">c) Gestione di p<span class=\"_ _0\"></span>ortafogli co<span class=\"_ _0\"></span>llettive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373b w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373b w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373c w559 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1. Proprie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373c w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373c w55b h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373d w559 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2. Delegate a<span class=\"_ _0\"></span> terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373d w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373d w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373e w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">d) Custodia e<span class=\"_ _0\"></span> amministrazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373e w55a h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.460)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373e w55b h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.360)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y373f w559 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">e) Servizi di inca<span class=\"_ _0\"></span>sso e pagame<span class=\"_ _0\"></span>nto<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y373f w55a h570\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(2.330)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y373f w55b h570\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(2.179)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3740 w559 h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: carte di cre<span class=\"_ _0\"></span>dito, cart<span class=\"_ _0\"></span>e di debito e<span class=\"_ _0\"></span> altre carte di<span class=\"_ _0\"></span> pagamento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3740 w55a h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3740 w55b h550\"><div class=\"t m0 x23 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(658)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3741 w559 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">f) Attivit\u00e0 di s<span class=\"_ _0\"></span>ervicing per op<span class=\"_ _0\"></span>erazioni di cartol<span class=\"_ _0\"></span>arizzazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3741 w55a h550\"><div class=\"t m0 x1fd h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3741 w55b h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3742 w559 h570\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">g) Impegni a rice<span class=\"_ _0\"></span>vere fondi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3742 w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3742 w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3743 w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">h) Garanzie f<span class=\"_ _0\"></span>inanziarie ricevut<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3743 w55a h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.449)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3743 w55b h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.112)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3744 w559 h570\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">di cui: derivat<span class=\"_ _0\"></span>i su crediti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3744 w55a h570\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3744 w55b h570\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3745 w559 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">i) Offerta fuori<span class=\"_ _0\"></span> sede di strum<span class=\"_ _0\"></span>enti finanziar<span class=\"_ _0\"></span>i, prodotti e serv<span class=\"_ _0\"></span>izi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3745 w55a h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(6.803)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3745 w55b h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(5.673)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3746 w559 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">j) Negoziazion<span class=\"_ _0\"></span>e di valute<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3746 w55a h550\"><div class=\"t m0 x1b h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3746 w55b h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3747 w559 h141\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">m) Altre comm<span class=\"_ _0\"></span>issioni passive<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3747 w55a h141\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.810)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3747 w55b h141\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(1.288)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3748 w559 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x575 y3748 w55a h550\"><div class=\"t m0 x2f h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(14.341)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3748 w55b h550\"><div class=\"t m0 xa0 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(<span class=\"ls4b\">12<span class=\"ls10b\">.0</span>79</span>)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cofferta <span class=\"_ _2\"></span>fuori <span class=\"_ _2\"></span>sede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>finanziari, <span class=\"_ _0\"></span>prodotti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>resi\u201d <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>esposto <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>commissioni passive relative ad oneri connessi alla rete dei prom<span class=\"_ _1\"></span>otori finanziari<span class=\"_ _1\"></span> e agenti in <span class=\"_ _1\"></span>attivit\u00e0 finanz<span class=\"_ _1\"></span>iaria. La voce \u201cAltre commissioni pas<span class=\"_ _1\"></span>sive\u201d includ<span class=\"ff2\">e principal<span class=\"_ _1\"></span>mente: </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">commissioni <span class=\"_ _3\"></span>riconosciute <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>serv<span class=\"_ _1\"></span>izi <span class=\"_ _3\"></span>\u201ccash <span class=\"_ _3\"></span>letter\u201d <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>553 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>(427 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>lo </span></span>scorso anno),<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>commissioni <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>estito <span class=\"_ _3\"></span>titoli <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>520 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>(719 <span class=\"_ _29\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>lo <span class=\"_ _3\"></span>scorso<span class=\"_ _1\"></span> anno), -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>commissioni <span class=\"_ _0\"></span>riconosciute a <span class=\"_ _2\"></span>banche estere <span class=\"_ _2\"></span>per la ge<span class=\"_ _0\"></span>stione di <span class=\"_ _0\"></span>conti in <span class=\"_ _2\"></span>divis<span class=\"_ _1\"></span>a per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>269 migliaia <span class=\"_ _2\"></span>di euro (250 migliaia di euro lo scorso anno),<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>servicing <span class=\"_ _2\"></span>fee <span class=\"_ _0\"></span>per la <span class=\"_ _2\"></span>gestione del <span class=\"_ _2\"></span>portafoglio polizze <span class=\"_ _0\"></span>ex <span class=\"_ _2\"></span>Eurovita<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>2<span class=\"_ _1\"></span>31 migliaia <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>(47 <span class=\"_ _0\"></span>migliaia di euro lo scorso anno)<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Sezione <span class=\"_ _8a\"> </span>3   -   Dividendi e provent<span class=\"_ _1\"></span>i simili   -   v<span class=\"_ _1\"></span>oce 70<span class=\"_ _1\"></span> 3.1 Dividendi e pr<span class=\"_ _0\"></span>oventi simili: <span class=\"_ _0\"></span>composizion<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span><table class=\"s wc54 hac1\" id=\"_1dfe0ddc-cfa1-4fa8-83b4-88cdc649db87\"><tr><td></td><td></td><td class=\"c x576 y3749 w565 h265\"><div class=\"t m0 x23 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x577 y3749 w566 h265\"><div class=\"t m0 x23 h2f y1e0c ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y34a0 w55c h67e\"><div class=\"t m0 x67 h2f y243a ff3 fse fc0 sc0 ls0 ws0\">Voci/Proventi<span class=\"ff7 fsb\"> </span></div><div class=\"t m0 x67 h2f y243b ff7 fsb fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x576 y34a0 w562 h67f\"><div class=\"t m0 x131 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Dividendi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y34a0 w563 h67f\"><div class=\"t m0 x26 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Proventi simili<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y34a0 w564 h67f\"><div class=\"t m0 x131 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Dividendi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y34a0 w560 h67f\"><div class=\"t m0 x26 h2f y243c ff3 fse fc0 sc0 ls0 ws0\">Proventi simili<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y331a w561 h579\"><div class=\"t m0 x67 h2f y1e20 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 f<span class=\"_ _0\"></span>inanziarie di nego<span class=\"_ _0\"></span>ziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x576 y331a w562 h579\"><div class=\"t m0 x25 h2f y1e20 ff2 fse fc0 sc0 ls3f ws0\">200<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x578 y331a w563 h579\"><div class=\"t m0 x34 h2f y1e20 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y331a w564 h579\"><div class=\"t m0 x25 h2f y1e20 ff2 fse fc0 sc0 ls3f ws0\">147<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x579 y331a w560 h579\"><div class=\"t m0 x34 h2f y1e20 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y374a wc55 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0<span class=\"_ _0\"></span> finanziarie <span class=\"_ _0\"></span>obbligatoriam<span class=\"_ _0\"></span>ente<span class=\"_ _324\"> </span></div></td><td class=\"c x576 y374b w562 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y374b w563 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y374b w564 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y374b w560 h680\"><div class=\"t m0 x34 h2f ye78 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y374c wc42 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">valutate al fair v<span class=\"_ _0\"></span>alue<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y374d wc56 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C. Attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie valutat<span class=\"_ _0\"></span>e al fair value<span class=\"_ _0\"></span> con<span class=\"_ _324\"> </span></div></td><td class=\"c x576 y374e w562 h5c4\"><div class=\"t m0 x25 h2f y206f ff2 fse fc0 sc0 ls3f ws0\">552<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x578 y374e w563 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y374e w564 h5c4\"><div class=\"t m0 x25 h2f y206f ff2 fse fc0 sc0 ls3f ws0\">453<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x579 y374e w560 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y374f wc57 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">impatto sulla<span class=\"_ _0\"></span> redditivit\u00e0 comp<span class=\"_ _0\"></span>lessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3750 w561 h5c4\"><div class=\"t m0 x67 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">D. Partecipa<span class=\"_ _0\"></span>zioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x576 y3750 w562 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y3750 w563 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y3750 w564 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y3750 w560 h5c4\"><div class=\"t m0 x34 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3751 w561 h5b5\"><div class=\"t m0 x67 h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x576 y3751 w562 h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">752<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x578 y3751 w563 h5b5\"><div class=\"t m0 x139 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x577 y3751 w564 h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">600<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x579 y3751 w560 h5b5\"><div class=\"t m0 x139 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>La tabella evidenzia divid<span class=\"_ _0\"></span>endi su <span class=\"_ _0\"></span>partecipazioni classificate tra le \u201c<span class=\"ff6\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al fair <span class=\"_ _0\"></span>value </span>con impatto <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>redditivit\u00e0 complessiva<span class=\"_ _1\"></span><span class=\"ff5\">\u201d <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>dividendi relat<span class=\"_ _1\"></span>ivi a <span class=\"_ _1\"></span>titoli di <span class=\"_ _1\"></span>capitale classificat<span class=\"_ _1\"></span>i fra <span class=\"_ _1\"></span>le \u201cAttiv<span class=\"_ _1\"></span>it\u00e0 </span>finanziarie detenute per la negoziaz<span class=\"_ _1\"></span>ione\u201d.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-634": {
   "value": "Sezione <span class=\"_ _8a\"> </span>4   -   <span class=\"ff4\">Il risultato netto dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 di negoziazion<span class=\"_ _1\"></span>e   <span class=\"_ _1\"></span></span>-<span class=\"ls84\">   </span>voce 80<span class=\"_ _1\"></span> 4.1 Risultato netto<span class=\"_ _0\"></span> dell'attivit\u00e0 di<span class=\"_ _0\"></span> negoziazione: c<span class=\"_ _0\"></span>omposizione <table class=\"s wc58 hac2\" id=\"_e1a4394a-7847-4ec4-aecf-b0e538758a80\"><tr><td></td><td class=\"c x57a y3753 wc59 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Plusvalenze<span class=\"_ _324\"> </span></div></td><td class=\"c x57b y3754 wc5a hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Utili da<span class=\"_ _324\"> </span></div></td><td class=\"c x57c y3753 wc5b hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Minusvalen<span class=\"_ _0\"></span>ze</div></td><td class=\"c x57d y3754 wc5c hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Perdite da<span class=\"_ _324\"> </span></div></td><td class=\"c x57e y3755 wc5d hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3756 w569 h682\"><div class=\"t m0 x67 h2f y2158 ff3 fsc7 fc0 sc0 ls0 ws0\">Operazioni/C<span class=\"_ _0\"></span>ompo<span class=\"_ _0\"></span>nenti reddi<span class=\"_ _0\"></span>tuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x57f y3757 wc5e hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(A)<span class=\"_ _324\"> </span></div></td><td class=\"c x580 y3758 wc5f hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">negoziazio<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td class=\"c x581 y3757 wc60 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(C)<span class=\"_ _324\"> </span></div></td><td class=\"c x582 y3758 wc61 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">negoziazio<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td class=\"c x583 y3759 wc62 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x389 y375a wc63 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(B)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x584 y375a wc64 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(D)<span class=\"_ _324\"> </span></div></td><td class=\"c x585 y375b wc65 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">[(A+B)-<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x586 y375c wc66 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(C+D)]<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y375d w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di negozia<span class=\"_ _0\"></span>zione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y375d w56a h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">110<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y375d w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1.248<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y375d w56c h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(1.397)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y375d w56d h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(65)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y375d w33d h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(104)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y375e w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y375e w56a h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">106<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y375e w56b h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">341<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x587 y375e w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y375e w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y375e w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">447<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y375f w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.2 Titoli di cap<span class=\"_ _0\"></span>itale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y375f w56a h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y375f w56b h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">814<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x587 y375f w56c h5b5\"><div class=\"t m0 x1f3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(1.394)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y375f w56d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(65)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y375f w33d h5b5\"><div class=\"t m0 x2d h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(641)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3760 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.3 Quote d<span class=\"_ _0\"></span>i O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3760 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3760 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3760 w56c h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(3)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3760 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3760 w33d h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(3)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3761 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.4 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3761 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3761 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3761 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3761 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3761 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3762 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.5 Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3762 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3762 w56b h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">93<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x587 y3762 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3762 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3762 w33d h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">93<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3763 w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanzia<span class=\"_ _0\"></span>rie di nego<span class=\"_ _0\"></span>ziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3763 w56a h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3763 w56b h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3763 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3763 w56d h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3763 w33d h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3764 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3764 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3764 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3764 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3764 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3764 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3765 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2 Debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3765 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3765 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3765 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3765 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3765 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3766 w569 h5b8\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3766 w56a h5b8\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3766 w56b h5b8\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3766 w56c h5b8\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3766 w56d h5b8\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3766 w33d h5b8\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3767 wc67 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3.Attivit\u00e0 e pa<span class=\"_ _0\"></span>ssivit\u00e0 finanziarie<span class=\"_ _0\"></span>:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x58d y3768 wc68 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58a h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58b h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58c h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div></td><td class=\"c x589 y3769 w33d h2b0\"><div class=\"t m0 x1f h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">3.580<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y376a wc69 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">differenze di camb<span class=\"_ _0\"></span>io<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y376b w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">4. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376b w56a h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">608<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y376b w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">5.113<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376b w56c h5b5\"><div class=\"t m0 x2a h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(466)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376b w56d h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(4.866)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376b w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">438<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y376c w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4.1 Derivati f<span class=\"_ _0\"></span>inanziari:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376c w56a h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">608<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y376c w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">5.113<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376c w56c h5b5\"><div class=\"t m0 x2a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(466)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376c w56d h5b5\"><div class=\"t m0 x2e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(4.866)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376c w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">438<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y376d w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Su titol<span class=\"_ _0\"></span>i di debito e tassi<span class=\"_ _0\"></span> di interesse<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376d w56a h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">598<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y376d w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.299<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376d w56c h5b5\"><div class=\"t m0 x2a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(441)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376d w56d h5b5\"><div class=\"t m0 x2e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(2.822)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376d w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y376e w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Su titol<span class=\"_ _0\"></span>i di capitale e in<span class=\"_ _0\"></span>dici azionari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376e w56a h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">10<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y376e w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.814<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376e w56c h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(25)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376e w56d h5b5\"><div class=\"t m0 x2e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(2.044)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376e w33d h5b5\"><div class=\"t m0 x2d h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(245)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y376f w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Su valute<span class=\"_ _0\"></span> e oro<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376f w56a h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y376f w56b h5b5\"><div class=\"t m0 x23 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376f w56c h5b5\"><div class=\"t m0 x23 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376f w56d h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376f w33d h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3770 w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3770 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3770 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3770 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3770 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3770 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3771 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4.2 Derivati s<span class=\"_ _0\"></span>u crediti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3771 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3771 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3771 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3771 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3771 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3772 wc6a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: coperture<span class=\"_ _0\"></span> naturali con<span class=\"_ _0\"></span>nesse con<span class=\"_ _324\"> </span></div></td><td class=\"c x58f y3773 wc6b ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58e h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x587 y3774 w56c h684\"><div class=\"t m0 x67 h2f y214f ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3774 w56d h684\"><div class=\"t m0 x67 h2f y214f ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3774 w33d h684\"><div class=\"t m0 xb7 h2f y214f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3775 wc6c ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">la fair value opt<span class=\"_ _0\"></span>ion<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3776 w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3776 w56a h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">718<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3776 w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">6.361<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3776 w56c h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(1.863)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3776 w56d h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(4.931)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3776 w33d h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">3.914<span class=\"ff7 fsb\"> </span></div></td></tr></table>Alle <span class=\"_ _3d\"> </span>voci <span class=\"_ _40\"> </span>\u201c1.<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _40\"> </span>finanziarie <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>negoziazione\u201d <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>\u201c4. <span class=\"_ _40\"> </span>Strumenti <span class=\"_ _40\"> </span>derivati\u201d<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _40\"> </span>riport<span class=\"_ _1\"></span>ato <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>risultato economico riconducibile alle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie detenute per la negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3 <span class=\"_ _3\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie: <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>cambio<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>espos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>negativo) delle <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>denominat<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>valuta, <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>quelle <span class=\"_ _3\"></span>di negoziazione. La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>\u201c4.<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Strumenti <span class=\"_ _3b\"> </span>derivati\u201d <span class=\"_ _3f\"> </span>accoglie <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"> </span>effetti <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>derivati <span class=\"_ _3b\"> </span>so<span class=\"_ _1\"></span>ttoscritti <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>clientela <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>relativi derivati <span class=\"_ _2c\"> </span>\u201cspeculari\u201d <span class=\"_ _2c\"> </span>sottoscritt<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>dal <span class=\"_ _2c\"> </span>Banco <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>l\u2019effetto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>derivati <span class=\"_ _2c\"> </span>oggetto <span class=\"_ _2c\"> </span>di  discontinuing <span class=\"_ _2d\"> </span>(in <span class=\"_ _2c\"> </span>esercizi precedenti) classificati originariamente<span class=\"_ _1\"></span> come derivati di <span class=\"_ _1\"></span>copertura.<span class=\"_ _324\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Sezione <span class=\"_ _8a\"> </span>4   -   <span class=\"ff4\">Il risultato netto dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 di negoziazion<span class=\"_ _1\"></span>e   <span class=\"_ _1\"></span></span>-<span class=\"ls84\">   </span>voce 80<span class=\"_ _1\"></span> 4.1 Risultato netto<span class=\"_ _0\"></span> dell'attivit\u00e0 di<span class=\"_ _0\"></span> negoziazione: c<span class=\"_ _0\"></span>omposizione <table class=\"s wc58 hac2\" id=\"_e1a4394a-7847-4ec4-aecf-b0e538758a80\"><tr><td></td><td class=\"c x57a y3753 wc59 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Plusvalenze<span class=\"_ _324\"> </span></div></td><td class=\"c x57b y3754 wc5a hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Utili da<span class=\"_ _324\"> </span></div></td><td class=\"c x57c y3753 wc5b hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Minusvalen<span class=\"_ _0\"></span>ze</div></td><td class=\"c x57d y3754 wc5c hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Perdite da<span class=\"_ _324\"> </span></div></td><td class=\"c x57e y3755 wc5d hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3756 w569 h682\"><div class=\"t m0 x67 h2f y2158 ff3 fsc7 fc0 sc0 ls0 ws0\">Operazioni/C<span class=\"_ _0\"></span>ompo<span class=\"_ _0\"></span>nenti reddi<span class=\"_ _0\"></span>tuali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x57f y3757 wc5e hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(A)<span class=\"_ _324\"> </span></div></td><td class=\"c x580 y3758 wc5f hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">negoziazio<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td class=\"c x581 y3757 wc60 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(C)<span class=\"_ _324\"> </span></div></td><td class=\"c x582 y3758 wc61 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">negoziazio<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td class=\"c x583 y3759 wc62 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x389 y375a wc63 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(B)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x584 y375a wc64 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(D)<span class=\"_ _324\"> </span></div></td><td class=\"c x585 y375b wc65 hac3\"><div class=\"t m0 x23f h683 y3752 ff3 fsc7 fc0 sc0 ls0 ws0\">[(A+B)-<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x586 y375c wc66 hac3\"><div class=\"t m0 x23f h2f y33b4 ff3 fsc7 fc0 sc0 ls0 ws0\">(C+D)]<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y375d w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie di negozia<span class=\"_ _0\"></span>zione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y375d w56a h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">110<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y375d w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1.248<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y375d w56c h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(1.397)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y375d w56d h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(65)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y375d w33d h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(104)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y375e w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y375e w56a h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">106<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y375e w56b h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">341<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x587 y375e w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y375e w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y375e w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">447<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y375f w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.2 Titoli di cap<span class=\"_ _0\"></span>itale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y375f w56a h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y375f w56b h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">814<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x587 y375f w56c h5b5\"><div class=\"t m0 x1f3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(1.394)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y375f w56d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(65)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y375f w33d h5b5\"><div class=\"t m0 x2d h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(641)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3760 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.3 Quote d<span class=\"_ _0\"></span>i O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3760 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3760 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3760 w56c h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(3)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3760 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3760 w33d h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(3)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3761 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.4 Finanziam<span class=\"_ _0\"></span>enti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3761 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3761 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3761 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3761 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3761 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3762 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.5 Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3762 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3762 w56b h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">93<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x587 y3762 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3762 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3762 w33d h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">93<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3763 w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 finanzia<span class=\"_ _0\"></span>rie di nego<span class=\"_ _0\"></span>ziazione<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3763 w56a h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3763 w56b h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3763 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3763 w56d h5b5\"><div class=\"t m0 x8b h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3763 w33d h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3764 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3764 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3764 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3764 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3764 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3764 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3765 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.2 Debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3765 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3765 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3765 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3765 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3765 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3766 w569 h5b8\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">2.3 Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3766 w56a h5b8\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3766 w56b h5b8\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3766 w56c h5b8\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3766 w56d h5b8\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3766 w33d h5b8\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3767 wc67 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3.Attivit\u00e0 e pa<span class=\"_ _0\"></span>ssivit\u00e0 finanziarie<span class=\"_ _0\"></span>:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x58d y3768 wc68 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58a h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58b h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58c h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div></td><td class=\"c x589 y3769 w33d h2b0\"><div class=\"t m0 x1f h2f ydf1 ff3 fse fc0 sc0 ls0 ws0\">3.580<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y376a wc69 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">differenze di camb<span class=\"_ _0\"></span>io<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y376b w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">4. Strumenti der<span class=\"_ _0\"></span>ivati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376b w56a h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">608<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y376b w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">5.113<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376b w56c h5b5\"><div class=\"t m0 x2a h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(466)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376b w56d h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(4.866)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376b w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">438<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y376c w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4.1 Derivati f<span class=\"_ _0\"></span>inanziari:<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376c w56a h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">608<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y376c w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">5.113<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376c w56c h5b5\"><div class=\"t m0 x2a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(466)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376c w56d h5b5\"><div class=\"t m0 x2e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(4.866)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376c w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">438<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y376d w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Su titol<span class=\"_ _0\"></span>i di debito e tassi<span class=\"_ _0\"></span> di interesse<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376d w56a h5b5\"><div class=\"t m0 x9 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">598<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y376d w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3.299<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376d w56c h5b5\"><div class=\"t m0 x2a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(441)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376d w56d h5b5\"><div class=\"t m0 x2e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(2.822)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376d w33d h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">634<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y376e w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Su titol<span class=\"_ _0\"></span>i di capitale e in<span class=\"_ _0\"></span>dici azionari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376e w56a h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">10<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x538 y376e w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.814<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376e w56c h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(25)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376e w56d h5b5\"><div class=\"t m0 x2e h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(2.044)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376e w33d h5b5\"><div class=\"t m0 x2d h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(245)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y376f w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Su valute<span class=\"_ _0\"></span> e oro<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y376f w56a h5b5\"><div class=\"t m0 x28 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y376f w56b h5b5\"><div class=\"t m0 x23 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y376f w56c h5b5\"><div class=\"t m0 x23 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y376f w56d h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y376f w33d h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">49<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3770 w569 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\"></span><span class=\"ls40\">  </span>Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3770 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3770 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3770 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3770 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3770 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3771 w569 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4.2 Derivati s<span class=\"_ _0\"></span>u crediti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3771 w56a h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3771 w56b h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3771 w56c h5b5\"><div class=\"t m0 x25 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3771 w56d h5b5\"><div class=\"t m0 x13f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3771 w33d h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3772 wc6a ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">di cui: coperture<span class=\"_ _0\"></span> naturali con<span class=\"_ _0\"></span>nesse con<span class=\"_ _324\"> </span></div></td><td class=\"c x58f y3773 wc6b ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div><div class=\"t m0 x58e h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x587 y3774 w56c h684\"><div class=\"t m0 x67 h2f y214f ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3774 w56d h684\"><div class=\"t m0 x67 h2f y214f ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3774 w33d h684\"><div class=\"t m0 xb7 h2f y214f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3775 wc6c ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">la fair value opt<span class=\"_ _0\"></span>ion<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3776 w569 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3776 w56a h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">718<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x538 y3776 w56b h5b5\"><div class=\"t m0 x151 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">6.361<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x587 y3776 w56c h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(1.863)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x588 y3776 w56d h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(4.931)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x589 y3776 w33d h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">3.914<span class=\"ff7 fsb\"> </span></div></td></tr></table>Alle <span class=\"_ _3d\"> </span>voci <span class=\"_ _40\"> </span>\u201c1.<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _40\"> </span>finanziarie <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>negoziazione\u201d <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>\u201c4. <span class=\"_ _40\"> </span>Strumenti <span class=\"_ _40\"> </span>derivati\u201d<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _40\"> </span>riport<span class=\"_ _1\"></span>ato <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>risultato economico riconducibile alle att<span class=\"_ _1\"></span>ivit\u00e0 finanziarie detenute per la negoziaz<span class=\"_ _1\"></span>ione.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Alla <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201c3 <span class=\"_ _3\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _3\"></span>finanziarie: <span class=\"_ _3\"></span>differenze <span class=\"_ _3\"></span>cambio<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>espos<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sitivo <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>negativo) delle <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>denominat<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>valuta, <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>quelle <span class=\"_ _3\"></span>di negoziazione. La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"> </span>\u201c4.<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>Strumenti <span class=\"_ _3b\"> </span>derivati\u201d <span class=\"_ _3f\"> </span>accoglie <span class=\"_ _3b\"> </span>gli <span class=\"_ _3b\"> </span>effetti <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>derivati <span class=\"_ _3b\"> </span>so<span class=\"_ _1\"></span>ttoscritti <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>clientela <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>relativi derivati <span class=\"_ _2c\"> </span>\u201cspeculari\u201d <span class=\"_ _2c\"> </span>sottoscritt<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>dal <span class=\"_ _2c\"> </span>Banco <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>l\u2019effetto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>derivati <span class=\"_ _2c\"> </span>oggetto <span class=\"_ _2c\"> </span>di  discontinuing <span class=\"_ _2d\"> </span>(in <span class=\"_ _2c\"> </span>esercizi precedenti) classificati originariamente<span class=\"_ _1\"></span> come derivati di <span class=\"_ _1\"></span>copertura.<span class=\"_ _324\"> </span>Sezione   7   -<span class=\"ls125\">   </span>Il risultato d<span class=\"_ _1\"></span>elle attivit\u00e0 e passivit\u00e0 finanziarie valutate al <span class=\"_ _1\"></span>fair value con impatto a conto<span class=\"_ _1\"></span> economico  -<span class=\"ls125\">   </span>voc<span class=\"_ _1\"></span>e 110 7.2 Variazione n<span class=\"_ _0\"></span>etta di valore<span class=\"_ _0\"></span> delle altre atti<span class=\"_ _0\"></span>vit\u00e0 e passi<span class=\"_ _0\"></span>vit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al <span class=\"_ _0\"></span>fair value co<span class=\"_ _0\"></span>n impatto a cont<span class=\"_ _0\"></span>o economico: compo<span class=\"_ _0\"></span>sizione dell<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>altre attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie obbligatoriamente valuta<span class=\"_ _0\"></span>te al fair val<span class=\"_ _0\"></span>ue <span class=\"ff7 fsb\"> </span><table class=\"s wc73 hac6\" id=\"_ef34627c-fa43-44fe-8008-3e5f607e55e5\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x594 y378f wc6d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Risultato<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3790 w57b h652\"><div class=\"t m0 x67 h2f y239c ff3 fse fc0 sc0 ls0 ws0\">Operazioni/Compon<span class=\"_ _0\"></span>enti reddit<span class=\"_ _0\"></span>uali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x595 y3791 wc74 ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Plusvalenze<span class=\"_ _324\"> </span></div></td><td class=\"c x596 y3791 wc3a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Utili da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x597 y3791 wc75 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Minusvalenze<span class=\"_ _324\"> </span></div></td><td class=\"c x598 y3791 wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Perdite da<span class=\"_ _324\"> </span></div></td><td class=\"c x599 y3791 wc6e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netto<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x59b y3792 wc77 ha66\" colspan=\"2\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">(A)<span class=\"_ _324\"> </span></div><div class=\"t m0 x59a h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">realizzo (B)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x59c y3792 wc78 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">(C)<span class=\"_ _324\"> </span></div></td><td class=\"c x59d y3792 wc79 ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls0 ws0\">realizzo (D)<span class=\"_ _324\"> </span></div></td><td class=\"c x3dc y3793 wc7a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">[(A+B) -<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x59e y3794 wc7b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(C+D)]<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3795 w57b h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3795 w331 h5b5\"><div class=\"t m0 x20 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">5.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3795 w3d4 h5b5\"><div class=\"t m0 xa0 h2f y11d ff3 fse fc0 sc0 ls4b ws0\">86<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x5a0 y3795 w57c h5b5\"><div class=\"t m0 x35 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">(10.792)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3795 w57d h5b5\"><div class=\"t m0 x2c h2f y11d ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3795 w57e h5b5\"><div class=\"t m0 x4c h2f y11d ff3 fse fc0 sc0 ls0 ws0\">(5.237)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3796 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3796 w331 h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3796 w3d4 h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5a0 y3796 w57c h5b5\"><div class=\"t m0 x36 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(77)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3796 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3796 w57e h5b5\"><div class=\"t m0 xa8 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(77)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3797 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.2 Titoli di cap<span class=\"_ _0\"></span>itale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3797 w331 h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3797 w3d4 h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5a0 y3797 w57c h5b5\"><div class=\"t m0 x8f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(375)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3797 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3797 w57e h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(375)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3798 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.3  Quote di<span class=\"_ _0\"></span> O.I.C.R.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3798 w331 h5b5\"><div class=\"t m0 x20 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">5.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3798 w3d4 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">86<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x5a0 y3798 w57c h5b5\"><div class=\"t m0 x35 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(10.340)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3798 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3798 w57e h5b5\"><div class=\"t m0 x46 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(4.785)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3799 w57b h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1.4  Finanziamen<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y3799 w331 h5b5\"><div class=\"t m0 x22 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y3799 w3d4 h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5a0 y3799 w57c h5b5\"><div class=\"t m0 xc9 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y3799 w57d h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y3799 w57e h5b5\"><div class=\"t m0 x2c h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y379a w57b h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie: differenze <span class=\"_ _0\"></span>di cambio<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x59f y379a w331 h5b5\"><div class=\"t m0 x1f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y379a w3d4 h5b5\"><div class=\"t m0 x46 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a0 y379a w57c h5b5\"><div class=\"t m0 x47 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y379a w57d h5b5\"><div class=\"t m0 x46 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y379a w57e h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y379b w57b h5b8\"><div class=\"t m0 xc5 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x59f y379b w331 h5b8\"><div class=\"t m0 x20 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">5.469<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3a1 y379b w3d4 h5b8\"><div class=\"t m0 xa0 h2f y1dc3 ff3 fse fc0 sc0 ls4b ws0\">86<span class=\"ff7 fsb ls0\"> </span></div></td><td></td><td class=\"c x5a0 y379b w57c h5b8\"><div class=\"t m0 x35 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(10.792)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x379 y379b w57d h5b8\"><div class=\"t m0 x2c h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x37a y379b w57e h5b8\"><div class=\"t m0 x4c h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(5.236)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _3b\"> </span>voce <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _3b\"></span>composta <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>risultato <span class=\"_ _3b\"> </span>degli <span class=\"_ _3b\"> </span>strumenti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _3b\"></span>obbligatoriamente <span class=\"_ _3b\"> </span>valutati <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair value <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>impatto <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>conto <span class=\"_ _3f\"> </span>economico, <span class=\"_ _3f\"> </span>ancorch\u00e9 <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>detenuti <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>negoziazione, <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>effetto <span class=\"_ _3f\"> </span>del mancato <span class=\"_ _3b\"> </span>superamento <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>test <span class=\"_ _3f\"> </span>SPPI <span class=\"_ _3f\"> </span>(Solely <span class=\"_ _3b\"> </span>payme<span class=\"_ _1\"></span>nts <span class=\"_ _3f\"> </span>of <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>incipal <span class=\"_ _3f\"> </span>and <span class=\"_ _3f\"> </span>interests) <span class=\"_ _3f\"> </span>previsto <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>principio principio <span class=\"_ _3\"></span>IFRS9 <span class=\"_ _3\"></span>Strumenti <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari. <span class=\"_ _29\"></span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>prevalentemente <span class=\"_ _3\"></span>compos<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>OICR <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>natura<span class=\"_ _1\"></span> non hanno delle caratteris<span class=\"_ _1\"></span>tiche compatibili con il superamento d<span class=\"_ _1\"></span>el test.<span class=\"_ _324\"> </span>1.2.3.  RISCHIO DI CAMBIO Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff3\">Aspetti generali, processi di gestione e meto<span class=\"_ _1\"></span>di di misurazione del rischio di cambio<span class=\"_ _1\"></span> </span></span>Il Gruppo <span class=\"_ _1\"></span>\u00e8 esposta <span class=\"_ _1\"></span>al rischio di <span class=\"_ _1\"></span>cambio in conseguenza della <span class=\"_ _1\"></span>propria <span class=\"_ _1\"></span>attivit\u00e0 di negoziazio<span class=\"_ _1\"></span>ne sui <span class=\"_ _1\"></span>mercati valutari e <span class=\"_ _2\"></span>per la propria <span class=\"_ _0\"></span>attivit\u00e0 di investimento <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ccolta fondi <span class=\"_ _0\"></span>con strumenti <span class=\"_ _0\"></span>denominati in <span class=\"_ _0\"></span>una valuta diversa da quella nazionale. L\u2019esposizione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>marginale. <span class=\"_ _1\"></span>In <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>sole <span class=\"_ _3\"></span>realt\u00e0 <span class=\"_ _1\"></span>bancarie <span class=\"_ _3\"></span>italiane, <span class=\"_ _1\"></span>l\u2019operativ<span class=\"_ _1\"></span>it\u00e0 in cambi \u00e8 gestita dall\u2019Area Finanza della Capogrup<span class=\"_ _1\"></span>po.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>ammini<span class=\"_ _1\"></span>strato <span class=\"_ _3\"></span>mediante limiti <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>aree <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>divisa <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entrazione <span class=\"_ _1\"></span>su ogni singola divisa. Inoltr<span class=\"_ _1\"></span>e, sono stabiliti limiti operativi di stop/loss giornalieri ed annuali.<span class=\"_ _3\"></span> B.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff3\">Attivit\u00e0 di copertura del rischio di cambio<span class=\"_ _1\"></span> </span></span>Obiettivo <span class=\"_ _3f\"> </span>primario <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>gestire <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>ma<span class=\"_ _1\"></span>niera <span class=\"_ _3f\"> </span>prudente <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>rischio <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>mbio, <span class=\"_ _3f\"> </span>tenendo <span class=\"_ _3f\"> </span>sempre <span class=\"_ _3f\"> </span>in considerazione <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>possibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cogliere <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>opportunit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>conseguenza <span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>operazio<span class=\"_ _1\"></span>ni che comportano assunzione di rischio cambio s<span class=\"_ _1\"></span>ono gestite mediante opportune strat<span class=\"_ _1\"></span>egie di hedging<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Informazioni di natura quantitativa 1. Distribuzione p<span class=\"_ _0\"></span>er valuta di de<span class=\"_ _0\"></span>nominazione dell<span class=\"_ _0\"></span>e attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 e dei<span class=\"_ _0\"></span> derivati<span class=\"fs3\"> </span><table class=\"s we13 hb0a\" id=\"_d8895869-06f8-44ba-9925-e031e7996667\"><tr><td></td><td></td><td></td><td class=\"c x265 y3c2a w6fb h562\"><div class=\"t m0 x7f h7c y21ac ff3 fse fc0 sc0 ls0 ws0\">Valute </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c2b w6fa h73b\"><div class=\"t m0 xdd hb y21cc ff3 fs3 fc0 sc0 ls0 ws0\">Voci </div></td><td class=\"c x7af y3c2c we14 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Dollaro<span class=\"_ _324\"> </span></div></td><td class=\"c x7b0 y3c2c wde8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Franco<span class=\"_ _324\"> </span></div></td><td class=\"c x7b1 y3c2b w4f1 h581\"><div class=\"t m0 x131 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Sterlina </div></td><td class=\"c x659 y3c2b w5ef h581\"><div class=\"t m0 x26 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Yuan </div></td><td class=\"c x7b2 y3c2c we14 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Dollaro<span class=\"_ _324\"> </span></div></td><td class=\"c x7b3 y3c2b w6fc h581\"><div class=\"t m0 x30 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Altre valute </div></td></tr><tr><td></td><td class=\"c x7b4 y3c2d we15 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls12e ws0\">USA<span class=\"_ _324\"> </span></div></td><td class=\"c x6bc y3c2d we16 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">svizzero<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7b5 y3c2d wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">canadese<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3c2e w6fa h6c8\"><div class=\"t m0 xdd hb y117 ff3 fs3 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c2e w3e9 h6c8\"><div class=\"t m0 x8 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">      57.396  </div></td><td class=\"c x7b6 y3c2e w513 h6c8\"><div class=\"t m0 x3b h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">              6.21<span class=\"_ _0\"></span>8  </div></td><td class=\"c x7b1 y3c2e w4f1 h6c8\"><div class=\"t m0 x8 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">               2.5<span class=\"_ _0\"></span>73  </div></td><td class=\"c x659 y3c2e w5ef h6c8\"><div class=\"t m0 x71 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">      1.085  </div></td><td class=\"c x35b y3c2e w4ea h6c8\"><div class=\"t m0 x67 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">                 444  </div></td><td class=\"c x7b3 y3c2e w6fc h6c8\"><div class=\"t m0 x67 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">                 <span class=\"ls4b\">3.<span class=\"_ _2\"></span><span class=\"ls0\">9<span class=\"_ _1\"></span>07</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3c2f w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">A.1 Titoli di debito </div></td><td class=\"c x265 y3c2f w3e9 h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">         4.883  </div></td><td class=\"c x7b6 y3c2f w513 h568\"><div class=\"t m0 x71 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                       -<span class=\"_ _0\"></span>    </div></td><td class=\"c x7b1 y3c2f w4f1 h568\"><div class=\"t m0 xdd h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c2f w5ef h568\"><div class=\"t m0 x3b h3b y843 ff2 fse fc0 sc0 ls0 ws0\">             -<span class=\"ls3b\">   </span> </div></td><td class=\"c x35b y3c2f w4ea h568\"><div class=\"t m0 x8 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td class=\"c x7b3 y3c2f w6fc h568\"><div class=\"t m0 x8 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>  <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c30 w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">A.2 Titoli di capitale </div></td><td class=\"c x265 y3c30 w3e9 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">             138 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c30 w513 h6c8\"><div class=\"t m0 x46 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">              -    </div></td><td class=\"c x7b1 y3c30 w4f1 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c30 w5ef h6c8\"><div class=\"t m0 x2d h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">    -    </div></td><td class=\"c x35b y3c30 w4ea h6c8\"><div class=\"t m0 x8f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">       -    </div></td><td class=\"c x7b3 y3c30 w6fc h6c8\"><div class=\"t m0 xbe h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">             -<span class=\"ls3b\">   </span> </div></td></tr><tr><td class=\"c x259 y3c31 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">A.3 Finanziamenti a banche </div></td><td class=\"c x265 y3c31 w3e9 h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">       35.225  </div></td><td class=\"c x7b6 y3c31 w513 h568\"><div class=\"t m0 x4b h3b y843 ff2 fse fc0 sc0 ls0 ws0\">             4.588  </div></td><td class=\"c x7b1 y3c31 w4f1 h568\"><div class=\"t m0 xdd h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                 1.955  </div></td><td class=\"c x659 y3c31 w5ef h568\"><div class=\"t m0 x47 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">23 <span class=\"ls0\"> </span></div></td><td class=\"c x35b y3c31 w4ea h568\"><div class=\"t m0 x20 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">        41  </div></td><td class=\"c x7b3 y3c31 w6fc h568\"><div class=\"t m0 x1f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">        1.<span class=\"ls3f\">923</span>  </div></td></tr><tr><td class=\"c x259 y3c32 w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">A.4 Finanziamenti a clientela </div></td><td class=\"c x265 y3c32 w3e9 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">        17.150 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c32 w513 h6c8\"><div class=\"t m0 x47 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">    1.630  </div></td><td class=\"c x7b1 y3c32 w4f1 h6c8\"><div class=\"t m0 x4d h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">618 </span> </div></td><td class=\"c x659 y3c32 w5ef h6c8\"><div class=\"t m0 x3a h3b y4ff ff2 fse fc0 sc0 ls40 ws0\">  <span class=\"ls0\">1.062  </span></div></td><td class=\"c x35b y3c32 w4ea h6c8\"><div class=\"t m0 x4c h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">         403  </div></td><td class=\"c x7b3 y3c32 w6fc h6c8\"><div class=\"t m0 x35 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">       1.984  </div></td></tr><tr><td class=\"c x259 y3c33 w6fa h6b2\"><div class=\"t m0 x4d h7 y26f5 ff2 fs3 fc0 sc0 ls0 ws0\">A.5 Altre attivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c33 w3e9 h6b2\"><div class=\"t m0 x4c h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x7b6 y3c33 w513 h6b2\"><div class=\"t m0 x3f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">          -    </div></td><td class=\"c x7b1 y3c33 w4f1 h6b2\"><div class=\"t m0 xdd h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c33 w5ef h6b2\"><div class=\"t m0 x46 h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">     -    </div></td><td class=\"c x35b y3c33 w4ea h6b2\"><div class=\"t m0 x4f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x7b3 y3c33 w6fc h6b2\"><div class=\"t m0 x2f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td></tr><tr><td class=\"c x259 y3c34 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0 </div></td><td class=\"c x265 y3c34 w3e9 h5e8\"><div class=\"t m0 xbe h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">743 </div></td><td class=\"c x7b6 y3c34 w513 h5e8\"><div class=\"t m0 x9 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">372 </div></td><td class=\"c x7b1 y3c34 w4f1 h5e8\"><div class=\"t m0 x22 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">585 </div></td><td class=\"c x659 y3c34 w5ef h5e8\"><div class=\"t m0 x46 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">113 </div></td><td class=\"c x35b y3c34 w4ea h5e8\"><div class=\"t m0 x36 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">152 </div></td><td class=\"c x7b3 y3c34 w6fc h5e8\"><div class=\"t m0 x1f1 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">368 </div></td></tr><tr><td class=\"c x259 y3c35 w6fa h6c8\"><div class=\"t m0 xdd hb y13cc ff3 fs3 fc0 sc0 ls0 ws0\">C. Passivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c35 w3e9 h6c8\"><div class=\"t m0 x2b h7c y843 ff3 fse fc0 sc0 ls0 ws0\">50.502  </div></td><td class=\"c x7b6 y3c35 w513 h6c8\"><div class=\"t m0 x3a h7c y843 ff3 fse fc0 sc0 ls0 ws0\">           6.298  </div></td><td class=\"c x7b1 y3c35 w4f1 h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">             2.540 <span class=\"_ _0\"></span> </div></td><td class=\"c x659 y3c35 w5ef h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">        29  </div></td><td class=\"c x35b y3c35 w4ea h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">              443  </div></td><td class=\"c x7b3 y3c35 w6fc h6c8\"><div class=\"t m0 x3a h7c y843 ff3 fse fc0 sc0 ls0 ws0\">             <span class=\"ls5d\"></span><span class=\"ls5d\">2.</span>728  </div></td></tr><tr><td class=\"c x259 y3c36 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.1 Debiti verso banche </div></td><td class=\"c x265 y3c36 w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c36 w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c36 w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c36 w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c36 w4ea h568\"><div class=\"t m0 x36 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">201<span class=\"ls0\"> </span></div></td><td class=\"c x7b3 y3c36 w6fc h568\"><div class=\"t m0 x1f1 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">276<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c37 w6fa h6c8\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.2 Debiti verso clientela </div></td><td class=\"c x265 y3c37 w3e9 h6c8\"><div class=\"t m0 xb6 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 50.502  </div></td><td class=\"c x7b6 y3c37 w513 h6c8\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 6.298  </div></td><td class=\"c x7b1 y3c37 w4f1 h6c8\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 2.540  </div></td><td class=\"c x659 y3c37 w5ef h6c8\"><div class=\"t m0 x35 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">29 </span> </div></td><td class=\"c x35b y3c37 w4ea h6c8\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">242 </span> </div></td><td class=\"c x7b3 y3c37 w6fc h6c8\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">2.452</span>  </div></td></tr><tr><td class=\"c x259 y3c38 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.3 Titoli di debito </div></td><td class=\"c x265 y3c38 w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c38 w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c38 w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c38 w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c38 w4ea h568\"><div class=\"t m0 x25 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c38 w6fc h568\"><div class=\"t m0 x95 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c39 w6fa h588\"><div class=\"t m0 x4d h7 y843 ff2 fs3 fc0 sc0 ls0 ws0\">C.4 Altre passivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c39 w3e9 h588\"><div class=\"t m0 xb7 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c39 w513 h588\"><div class=\"t m0 x38 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c39 w4f1 h588\"><div class=\"t m0 x13f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c39 w5ef h588\"><div class=\"t m0 x2e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c39 w4ea h588\"><div class=\"t m0 x25 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c39 w6fc h588\"><div class=\"t m0 x95 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c3a w6fa h588\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">D. Altre passivit\u00e0 </div></td><td class=\"c x265 y3c3a w3e9 h588\"><div class=\"t m0 xbe h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">161 </div></td><td class=\"c x7b6 y3c3a w513 h588\"><div class=\"t m0 xc9 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3a w4f1 h588\"><div class=\"t m0 x13f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3a w5ef h588\"><div class=\"t m0 xa8 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3a w4ea h588\"><div class=\"t m0 x28 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3a w6fc h588\"><div class=\"t m0 x3c h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c3b w6fa h6c8\"><div class=\"t m0 xdd hb y117 ff3 fs3 fc0 sc0 ls0 ws0\">E. Derivati finanziari </div></td><td class=\"c x265 y3c3b w3e9 h6c8\"><div class=\"t m0 xb7 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b6 y3c3b w513 h6c8\"><div class=\"t m0 x38 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b1 y3c3b w4f1 h6c8\"><div class=\"t m0 x13f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x659 y3c3b w5ef h6c8\"><div class=\"t m0 x2e h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x35b y3c3b w4ea h6c8\"><div class=\"t m0 x25 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b3 y3c3b w6fc h6c8\"><div class=\"t m0 x95 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3c w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x265 y3c3c w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3c w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3c w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3c w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3c w4ea h568\"><div class=\"t m0 x25 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3c w6fc h568\"><div class=\"t m0 x95 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3d w6fa h6c8\"><div class=\"t m0 xc5 h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni lunghe </div></td><td class=\"c x265 y3c3d w3e9 h6c8\"><div class=\"t m0 xb7 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3d w513 h6c8\"><div class=\"t m0 x38 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3d w4f1 h6c8\"><div class=\"t m0 x13f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3d w5ef h6c8\"><div class=\"t m0 x2e h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3d w4ea h6c8\"><div class=\"t m0 x25 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3d w6fc h6c8\"><div class=\"t m0 x95 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3e w6fa h73c\"><div class=\"t m0 xc5 h7 y26f8 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni corte </div></td><td class=\"c x265 y3c3e w3e9 h73c\"><div class=\"t m0 xb7 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3e w513 h73c\"><div class=\"t m0 x38 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3e w4f1 h73c\"><div class=\"t m0 x13f h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3e w5ef h73c\"><div class=\"t m0 x2e h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3e w4ea h73c\"><div class=\"t m0 x25 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3e w6fc h73c\"><div class=\"t m0 x95 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3f w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c40 w6fa h568\"><div class=\"t m0 xc5 h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni lunghe </div></td><td class=\"c x265 y3c40 w3e9 h568\"><div class=\"t m0 x27 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 118.456  </div></td><td class=\"c x7b6 y3c40 w513 h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 8.961  </div></td><td class=\"c x7b1 y3c40 w4f1 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 4.645  </div></td><td class=\"c x659 y3c40 w5ef h568\"><div class=\"t m0 x24 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 5.275  </div></td><td class=\"c x35b y3c40 w4ea h568\"><div class=\"t m0 x4f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 4.884  </div></td><td class=\"c x7b3 y3c40 w6fc h568\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 7.843  </div></td></tr><tr><td class=\"c x259 y3c41 w6fa h588\"><div class=\"t m0 xc5 h7 y843 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni corte </div></td><td class=\"c x265 y3c41 w3e9 h588\"><div class=\"t m0 x27 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 119.920  </div></td><td class=\"c x7b6 y3c41 w513 h588\"><div class=\"t m0 x2e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 8.917  </div></td><td class=\"c x7b1 y3c41 w4f1 h588\"><div class=\"t m0 x4e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 4.672  </div></td><td class=\"c x659 y3c41 w5ef h588\"><div class=\"t m0 x24 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 6.330  </div></td><td class=\"c x35b y3c41 w4ea h588\"><div class=\"t m0 x4f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 4.884  </div></td><td class=\"c x7b3 y3c41 w6fc h588\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 8.846  </div></td></tr><tr><td class=\"c x259 y3c42 w6fa h5e8\"><div class=\"t m0 xdd hb y81d ff3 fs3 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td class=\"c x265 y3c42 w3e9 h5e8\"><div class=\"t m0 x3a h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls5d\"></span><span class=\"ls5d\">17</span>6.<span class=\"ls5d\">595</span>  </div></td><td class=\"c x7b6 y3c42 w513 h5e8\"><div class=\"t m0 x1f3 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 15.551  </div></td><td class=\"c x7b1 y3c42 w4f1 h5e8\"><div class=\"t m0 x4e h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls4b\"></span><span class=\"ls4b\">7.</span>803 <span class=\"_ _0\"></span> </div></td><td class=\"c x659 y3c42 w5ef h5e8\"><div class=\"t m0 x131 h7c y2285 ff3 fse fc0 sc0 ls4b ws0\">6.<span class=\"ls0\">473</span><span class=\"ls0\">  </span></div></td><td class=\"c x35b y3c42 w4ea h5e8\"><div class=\"t m0 x4f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5.4<span class=\"ls4b\">80</span>  </div></td><td class=\"c x7b3 y3c42 w6fc h5e8\"><div class=\"t m0 x151 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 12.118  </div></td></tr><tr><td class=\"c x259 y3c43 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td class=\"c x265 y3c43 w3e9 h5e8\"><div class=\"t m0 x3a h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 170.583  </div></td><td class=\"c x7b6 y3c43 w513 h5e8\"><div class=\"t m0 x1f3 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 15.215  </div></td><td class=\"c x7b1 y3c43 w4f1 h5e8\"><div class=\"t m0 x4e h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 7.212  </div></td><td class=\"c x659 y3c43 w5ef h5e8\"><div class=\"t m0 x27 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 6.359  </div></td><td class=\"c x35b y3c43 w4ea h5e8\"><div class=\"t m0 x4f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5.327  </div></td><td class=\"c x7b3 y3c43 w6fc h5e8\"><div class=\"t m0 x151 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 11.574  </div></td></tr><tr><td class=\"c x259 y3c44 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">Sbilancio (+/-) </div></td><td class=\"c x265 y3c44 w3e9 h5e8\"><div class=\"t m0 x4c h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls4b\"></span><span class=\"ls4b\">6.</span>012 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c44 w513 h5e8\"><div class=\"t m0 xb7 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 336  </div></td><td class=\"c x7b1 y3c44 w4f1 h5e8\"><div class=\"t m0 x138 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 591  </div></td><td class=\"c x659 y3c44 w5ef h5e8\"><div class=\"t m0 x46 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">114  </div></td><td class=\"c x35b y3c44 w4ea h5e8\"><div class=\"t m0 x2f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 1<span class=\"ls4b\">53</span>  </div></td><td class=\"c x7b3 y3c44 w6fc h5e8\"><div class=\"t m0 x22 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5<span class=\"ls4b\">44</span>  </div></td></tr></table>2.  Modelli interni e altre meto<span class=\"_ _1\"></span>dologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _1\"></span><span class=\"ff3\"> </span>ll <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ofilo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rischio <span class=\"_ _29\"></span>cambio <span class=\"_ _3b\"> </span>assunto <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Gruppo <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>poco <span class=\"_ _3b\"></span>significativo, <span class=\"_ _29\"></span>considerata <span class=\"_ _3b\"> </span>l\u2019esposizione <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>valuta delle poste presenti e le rela<span class=\"_ _1\"></span>tive coperture poste in atto mediante str<span class=\"_ _1\"></span>umenti finanziari derivati.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-774": {
   "value": "Sezione    12   -   Spese amministrative   <span class=\"_ _1\"></span>-<span class=\"ls125\">   </span>voce 19<span class=\"_ _1\"></span>0 12.1 Spese per il personale: composizione <table class=\"s wc7c hac7\" id=\"_0434a36c-3abf-490b-9a14-dc98bf51d6a4\"><tr><td class=\"c x5a2 y379c w59a h699\"><div class=\"t m0 xdd h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">Tipologia di spe<span class=\"_ _0\"></span>se/Valori </div></td><td class=\"c x5a3 y379c w1a0 h699\"><div class=\"t m0 xee h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x5a4 y379c w59d h699\"><div class=\"t m0 xee h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x5a2 y379d w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">1) Personale di<span class=\"_ _0\"></span>pendente </div></td><td class=\"c x5a3 y379d w1a0 h140\"><div class=\"t m0 x2f h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(228.712) </div></td><td class=\"c x5a4 y379d w59d h140\"><div class=\"t m0 x2f h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(200.163)  </div></td></tr><tr><td class=\"c x5a2 y379e w59a h2c5\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">a) salari e stip<span class=\"_ _0\"></span>endi </div></td><td class=\"c x5a3 y379e w1a0 h2c5\"><div class=\"t m0 x2f h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(143.006) </div></td><td class=\"c x5a4 y379e w59d h2c5\"><div class=\"t m0 x2f h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(129.240)  </div></td></tr><tr><td class=\"c x5a2 y379f w59a h140\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) oneri social<span class=\"_ _0\"></span>i </div></td><td class=\"c x5a3 y379f w1a0 h140\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(38.035) </div></td><td class=\"c x5a4 y379f w59d h140\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(34.704)  </div></td></tr><tr><td class=\"c x5a2 y37a0 w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) indennit\u00e0<span class=\"_ _0\"></span> di fine rapporto<span class=\"_ _0\"></span> </div></td><td class=\"c x5a3 y37a0 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a0 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a1 w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">d) spese prev<span class=\"_ _0\"></span>idenziali </div></td><td class=\"c x5a3 y37a1 w1a0 h140\"><div class=\"t m0 x1b h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(10) </div></td><td class=\"c x5a4 y37a1 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a2 w59a h2c5\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">e) accantona<span class=\"_ _0\"></span>mento al tratt<span class=\"_ _0\"></span>amento di f<span class=\"_ _0\"></span>ine rapporto de<span class=\"_ _0\"></span>l personale </div></td><td class=\"c x5a3 y37a2 w1a0 h2c5\"><div class=\"t m0 x3 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(860) </div></td><td class=\"c x5a4 y37a2 w59d h2c5\"><div class=\"t m0 x3 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(750) </div></td></tr><tr><td class=\"c x5a2 y37a3 w59a h5f8\"><div class=\"t m0 x30 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">f) accantonam<span class=\"_ _0\"></span>ento al fondo<span class=\"_ _0\"></span> trattamento <span class=\"_ _0\"></span>di quiescenza<span class=\"_ _0\"></span> e obblighi simi<span class=\"_ _0\"></span>li:  </div></td><td class=\"c x5a3 y37a3 w1a0 h5f8\"><div class=\"t m0 x57 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a3 w59d h5f8\"><div class=\"t m0 x57 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a4 w59a h140\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- a contribu<span class=\"_ _0\"></span>zione definita </div></td><td class=\"c x5a3 y37a4 w1a0 h140\"><div class=\"t m0 x57 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a4 w59d h140\"><div class=\"t m0 x57 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a5 w59a h140\"><div class=\"t m0 xee h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- a benefici def<span class=\"_ _0\"></span>initi </div></td><td class=\"c x5a3 y37a5 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a5 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a6 w59a h5c8\"><div class=\"t m0 x30 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">g) versament<span class=\"_ _0\"></span>i ai fondi di prev<span class=\"_ _0\"></span>idenza comp<span class=\"_ _0\"></span>lementare est<span class=\"_ _0\"></span>erni: </div></td><td class=\"c x5a3 y37a6 w1a0 h5c8\"><div class=\"t m0 x138 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">(14.811) </div></td><td class=\"c x5a4 y37a6 w59d h5c8\"><div class=\"t m0 x138 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">(12.838)  </div></td></tr><tr><td class=\"c x5a2 y37a7 w59a h306\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ls114\">a </span>contribu<span class=\"_ _0\"></span>zione definita<span class=\"_ _0\"></span> </div></td><td class=\"c x5a3 y37a7 w1a0 h306\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(14.810) </div></td><td class=\"c x5a4 y37a7 w59d h306\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(12.838)  </div></td></tr><tr><td class=\"c x5a2 y37a8 w59a h140\"><div class=\"t m0 xee h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- a benefici def<span class=\"_ _0\"></span>initi </div></td><td class=\"c x5a3 y37a8 w1a0 h140\"><div class=\"t m0 xa7 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x5a4 y37a8 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a5 y37a9 wc7d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">h) costi deriva<span class=\"_ _0\"></span>nti da accordi<span class=\"_ _0\"></span> di pagamento <span class=\"_ _0\"></span>basati su pro<span class=\"_ _0\"></span>pri strum<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span></div></td><td class=\"c x5a3 y37aa w1a0 h5f8\"><div class=\"t m0 x57 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37aa w59d h5f8\"><div class=\"t m0 x57 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y37ab wc00 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x5a2 y37ac w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">i) altri benefic<span class=\"_ _0\"></span>i a favore dei di<span class=\"_ _0\"></span>pendenti </div></td><td class=\"c x5a3 y37ac w1a0 h140\"><div class=\"t m0 x138 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(31.990) </div></td><td class=\"c x5a4 y37ac w59d h140\"><div class=\"t m0 x138 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(22.631)  </div></td></tr><tr><td class=\"c x5a2 y37ad w59a h2c5\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">2) Altro person<span class=\"_ _0\"></span>ale in attivit\u00e0 </div></td><td class=\"c x5a3 y37ad w1a0 h2c5\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(2.785) </div></td><td class=\"c x5a4 y37ad w59d h2c5\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(2.255)  </div></td></tr><tr><td class=\"c x5a2 y37ae w59a h140\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3) Amministra<span class=\"_ _0\"></span>tori e sindac<span class=\"_ _0\"></span>i  </div></td><td class=\"c x5a3 y37ae w1a0 h140\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(3.604) </div></td><td class=\"c x5a4 y37ae w59d h140\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(3.176)  </div></td></tr><tr><td class=\"c x5a2 y37af w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">4) Personale co<span class=\"_ _0\"></span>llocato a ripos<span class=\"_ _0\"></span>o </div></td><td class=\"c x5a3 y37af w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37af w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b0 w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">5) Recuperi d<span class=\"_ _0\"></span>i spese per dip<span class=\"_ _0\"></span>endenti distaccat<span class=\"_ _0\"></span>i presso altr<span class=\"_ _0\"></span>e aziende </div></td><td class=\"c x5a3 y37b0 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5a4 y37b0 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b1 w59a h307\"><div class=\"t m0 xdd h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">6) Rimborsi di s<span class=\"_ _0\"></span>pese per dip<span class=\"_ _0\"></span>endenti di terzi dis<span class=\"_ _0\"></span>taccati presso la <span class=\"_ _0\"></span>societ\u00e0 </div></td><td class=\"c x5a3 y37b1 w1a0 h307\"><div class=\"t m0 x57 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37b1 w59d h307\"><div class=\"t m0 x57 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b2 w59a h5ce\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5a3 y37b2 w1a0 h5ce\"><div class=\"t m0 xa0 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">(235.101)  </div></td><td class=\"c x5a4 y37b2 w59d h5ce\"><div class=\"t m0 x2f h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">(205.594)  </div></td></tr></table>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _29\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>voce<span class=\"ls2e\">, <span class=\"_ _3\"></span></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>fluenzato <span class=\"_ _29\"></span><span class=\"ff5\">dall\u2019ingress<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>nel </span>perimetro <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Agenzia <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>dal <span class=\"_ _29\"></span>1\u00b0 <span class=\"_ _29\"></span>giugno <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span><span class=\"ls116\">e </span>dell\u2019acquisizione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _29\"></span>sportelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Basilicata <span class=\"_ _29\"></span>(BPPB) <span class=\"_ _3\"></span>realizzata <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>dicembre </span>2024<span class=\"ls29\">; <span class=\"ff5 ls0\">per maggiori dettagli si rinvia al<span class=\"_ _1\"></span>la \u201cParte G <span class=\"ff2\">- Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami<span class=\"_ _1\"></span> </span></span></span>d\u2019azienda\u201d.<span class=\"_ _324\"> </span>Il saldo <span class=\"_ _1\"></span>della vo<span class=\"_ _1\"></span>ce dell<span class=\"_ _1\"></span>e \u201c1. <span class=\"_ _1\"></span>a) salari <span class=\"_ _1\"></span>e sti<span class=\"_ _1\"></span>pendi\u201d ris<span class=\"_ _1\"></span>ente dell\u2019ad<span class=\"_ _1\"></span>eguamento c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazione di<span class=\"_ _1\"></span> tranche di incremento della voce <span class=\"_ _0\"></span>retributiva \u201cstipendio\u201d, fissate dall\u2019accordo di rinnovo del c.c.n.l. <span class=\"_ _0\"></span>del 23 novembre 2023 al 1\u00b0 settembre 2024,<span class=\"_ _1\"></span> 1\u00b0 <span class=\"_ _1\"></span>giugno 2025 e 1\u00b0 marzo 2026.<span class=\"_ _1\"></span> La  voce <span class=\"_ _3d\"> </span>\u201c1.g <span class=\"_ _3d\"> </span><span class=\"ff2\">-  </span>versame<span class=\"_ _1\"></span>nti  ai <span class=\"_ _3d\"> </span>fondi <span class=\"_ _3d\"> </span>di  previde<span class=\"_ _1\"></span>nza  complem<span class=\"_ _1\"></span>entari  esterni:<span class=\"_ _1\"></span>  a <span class=\"_ _3d\"> </span>contribuzione <span class=\"_ _3d\"> </span>definita\u201d<span class=\"_ _1\"></span> comprende la quota di TFR versata al<span class=\"_ _1\"></span> Fondo Tesoreria e a Fondi pensione com<span class=\"_ _1\"></span>plementari. <span class=\"_ _1\"></span> Il <span class=\"ff5 ls0\">dettaglio della voce \u201c1.i <span class=\"ff2\">- </span>al<span class=\"_ _1\"></span>tri benefici a favore dei dipendenti\u201d \u00e8 fornit<span class=\"_ _1\"></span>o nella successiva t<span class=\"_ _1\"></span>abella 1<span class=\"_ _1\"></span><span class=\"ff2\">2.4. </span></span>12.2 Numero medio<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>dei dipend<span class=\"_ _0\"></span>enti per categor<span class=\"_ _0\"></span>ia<span class=\"ff2 fs0\"> </span><table class=\"s wc7e hac8\" id=\"_23548441-836a-4ba4-bee9-bfe04e8ff89e\"><tr><td></td><td class=\"c x5a6 y37b3 w5a4 h5cd\"><div class=\"t m0 x47 h3 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3a9 y37b3 w5a5 h5cd\"><div class=\"t m0 x47 h3 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b4 w5a3 h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">1) Personale dipend<span class=\"_ _2\"></span>ente<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5a6 y37b4 w5a4 h550\"><div class=\"t m0 x114 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">2.<span class=\"ls0\">566</span><span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b4 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">2.399<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b5 w5a3 h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">a) dirigenti<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b5 w5a4 h5b3\"><div class=\"t m0 x136 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b5 w5a5 h5b3\"><div class=\"t m0 x136 h3 y11d ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y37b6 w5a3 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">b) quadri diret<span class=\"_ _0\"></span>tivi<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b6 w5a4 h550\"><div class=\"t m0 x114 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.2<span class=\"ls3f\">50</span> </div></td><td class=\"c x3a9 y37b6 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">1.147<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b7 w5a3 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) restante p<span class=\"_ _0\"></span>ersonale dipend<span class=\"_ _0\"></span>ente<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b7 w5a4 h550\"><div class=\"t m0 x114 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">1.281<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b7 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">1.224<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b8 w5a3 h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">2) Altro personale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5a6 y37b8 w5a4 h550\"><div class=\"t m0 x136 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b8 w5a5 h550\"><div class=\"t m0 x136 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">52<span class=\"ls0\"> </span></div></td></tr></table>12.3 Fondi di qui<span class=\"_ _0\"></span>escenza azien<span class=\"_ _2\"></span>dali a benefici definiti: costi <span class=\"_ _0\"></span>e ricavi<span class=\"ff2\"> </span>Non presenti alle date di riferimento.<span class=\"_ _1\"></span> 12.4 Altri benefi<span class=\"_ _0\"></span>ci a favore dei <span class=\"_ _0\"></span>dipendenti<span class=\"ff7 fsb\"> </span><table class=\"s wc7f hac9\" id=\"_5742f4ff-1682-48e2-a70e-b03dea04a480\"><tr><td></td><td class=\"c x376 y37b9 w31e h69b\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37b9 w5a8 h69b\"><div class=\"t m0 xb6 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ba w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Stanziamento<span class=\"_ _0\"></span> oneri vari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37ba w31e h268\"><div class=\"t m0 x28 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(23.751) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ba w5a8 h268\"><div class=\"t m0 x2f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(14.986)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bb w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Contribuzione<span class=\"_ _0\"></span> cassa assisten<span class=\"_ _0\"></span>za<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bb w31e h268\"><div class=\"t m0 x3 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(3.222) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bb w5a8 h268\"><div class=\"t m0 x2c h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(2.630)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bc w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Spese formazio<span class=\"_ _0\"></span>ne e addestr<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bc w31e h268\"><div class=\"t m0 x139 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(843) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bc w5a8 h268\"><div class=\"t m0 x2c h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(1.100)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bd w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Canoni fabbr<span class=\"_ _0\"></span>icati ad uso dip<span class=\"_ _0\"></span>endenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bd w31e h268\"><div class=\"t m0 x1d4 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(80) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bd w5a8 h268\"><div class=\"t m0 x8b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(83)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37be w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Incentivazione<span class=\"_ _0\"></span> all'esodo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37be w31e h268\"><div class=\"t m0 x65 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37be w5a8 h268\"><div class=\"t m0 x98 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(6)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bf w4a7 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bf w31e h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.094) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bf w5a8 h550\"><div class=\"t m0 x2c h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.826)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c0 w4a7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37c0 w31e h550\"><div class=\"t m0 x23 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(31.990) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37c0 w5a8 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(22.631)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _47\"> </span>voce <span class=\"_ _47\"> </span>\u201cStanziamento <span class=\"_ _47\"> </span>oneri <span class=\"_ _47\"> </span>vari\u201d <span class=\"_ _47\"> </span>accoglie <span class=\"_ _47\"> </span>l\u2019onere <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>9,5 <span class=\"_ _47\"> </span>milioni <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _47\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>all\u2019iniziativa <span class=\"_ _47\"> </span>di razionalizzazione  del  modello  distrib<span class=\"_ _1\"></span>utivo  e <span class=\"_ _3d\"> </span>organizzativ<span class=\"_ _1\"></span>o  prevista  dal  piano  industriale<span class=\"_ _1\"></span>.  Detta  voce, accoglie altres\u00ec l\u2019accantonamento al <span class=\"_ _0\"></span>sistema premiante del personale <span class=\"_ _0\"></span>dipendente, tra cui l\u2019onere <span class=\"_ _0\"></span>atteso di circa 2,3 <span class=\"ff5\">milioni di euro per <span class=\"_ _0\"></span>il piano \u201cPhantom shares 2024\u201d e <span class=\"_ _0\"></span>l\u2019onere annuale atteso pari a 3,<span class=\"ff2\">2 milioni di </span></span>euro <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>piano <span class=\"_ _1\"></span>\u201cLTI <span class=\"_ _1\"></span>2024<span class=\"ff2\">-</span>26\u201d <span class=\"_ _1\"></span><span class=\"ff2\">unitamente <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>onere <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>0,2 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro per <span class=\"_ _1\"></span>adeguamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del </span>piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>2023\u201d <span class=\"_ _0\"></span>(nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>confronto <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>2023\u201d <span class=\"_ _2\"></span>era <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _2\"></span>iscritto un onere atteso di 2,1 milio<span class=\"_ _1\"></span>ni di euro). Tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>principali <span class=\"_ _1\"></span>componenti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAltre\u201d <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>segnalano <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>fornitura <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la ristorazione del <span class=\"_ _2\"></span>personale (ticket restaurant) <span class=\"_ _0\"></span>per 2.890 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _2\"></span>euro (ex <span class=\"_ _0\"></span>2.527 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro) e <span class=\"_ _2\"></span>gli oneri relativi a premi assicurativ<span class=\"_ _1\"></span>i a favore dei dipendenti p<span class=\"_ _1\"></span>er 261 migliaia di euro (ex <span class=\"_ _1\"></span>254 migliaia di euro).<span class=\"_ _324\"> </span>12.5 Altre spes<span class=\"_ _0\"></span>e amministrati<span class=\"_ _0\"></span>ve: composizione<span class=\"ff7 fsb\"> </span><table class=\"s wc0c haca\" id=\"_ac9ca72b-9268-466e-adc4-3d1300121ae4\"><tr><td></td><td class=\"c x2bf y37c1 w5ad h2cd\"><div class=\"t m0 x46 h2f ye76 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c1 w5ae h2cd\"><div class=\"t m0 x46 h2f ye76 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c2 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Imposte indir<span class=\"_ _0\"></span>ette e tasse:<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37c3 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Imposte di bo<span class=\"_ _0\"></span>llo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c3 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(35.970) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c3 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(32.111)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c4 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c4 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.546) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c4 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.093)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c5 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37c6 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese informa<span class=\"_ _0\"></span>tiche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c6 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(31.020) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c6 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(25.913)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c7 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Locazione im<span class=\"_ _0\"></span>mobili/cespiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c7 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.321) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c7 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.373)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c8 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Manutenzion<span class=\"_ _0\"></span>e immobili, mobi<span class=\"_ _0\"></span>li e impianti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c8 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(10.628) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c8 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(9.259)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c9 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Postali e te<span class=\"_ _0\"></span>legrafiche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c9 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.407) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c9 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.313)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ca w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Telefoniche e <span class=\"_ _0\"></span>trasmissione da<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37ca w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.471) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37ca w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.539)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cb w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Energia elettric<span class=\"_ _0\"></span>a, riscaldament<span class=\"_ _0\"></span>o, acqua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cb w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.073) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cb w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(7.291)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cc w5a9 h5b3\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Servizi di pul<span class=\"_ _0\"></span>izia<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cc w5ad h5b3\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.455) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cc w5ae h5b3\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.503)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cd w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Stampanti, canc<span class=\"_ _0\"></span>elleria e mate<span class=\"_ _0\"></span>riale cons.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cd w5ad h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(680) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cd w5ae h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(717)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ce w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese trasport<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37ce w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.398) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37ce w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.343)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cf w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese viaggio<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cf w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.508) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cf w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.596)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d0 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Vigilanza e s<span class=\"_ _0\"></span>icurezza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d0 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.828) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d0 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.651)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d1 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Pubblicitarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d1 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.995) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d1 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.590)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d2 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Informazioni e<span class=\"_ _0\"></span> visure<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d2 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.260) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d2 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.579)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d3 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Premi assicur<span class=\"_ _0\"></span>ativi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d3 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.501) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d3 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.441)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d4 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese legali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d4 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.346) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d4 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.052)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d5 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese per con<span class=\"_ _0\"></span>sulenze professio<span class=\"_ _0\"></span>nali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d5 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15.451) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d5 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(14.043)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d6 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Contribuzioni<span class=\"_ _0\"></span> varie e libera<span class=\"_ _0\"></span>lit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d6 w5ad h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(318) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d6 w5ae h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(244)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d7 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese divers<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d7 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(19.960) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d7 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26.565)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d8 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d8 w5ad h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(150.136) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d8 w5ae h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(146.216)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019effetto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span></span>i <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>e Dynamica Agenzia a far dat<span class=\"_ _1\"></span>a dal 1\u00b0 giugno 2024<span class=\"_ _1\"></span>. La <span class=\"_ _3f\"> </span>voce <span class=\"_ _3b\"> </span>\u201cL<span class=\"_ _1\"></span>ocazione <span class=\"_ _3b\"> </span>imm<span class=\"_ _1\"></span>obili/cespiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>oneri <span class=\"_ _3f\"> </span>relativi <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>contratti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>locazione/noleggio <span class=\"_ _3f\"> </span>non ricompresi nel campo d\u2019appli<span class=\"_ _1\"></span>cazione del principio IFRS 16 ed in particolare rela<span class=\"_ _1\"></span>tivi a software. <span class=\"_ _3\"></span><span class=\"ff2\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cSpese <span class=\"_ _3\"></span>informatiche\u201d <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>\u201cSpese <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>consulenze <span class=\"_ _3\"></span>professio<span class=\"_ _1\"></span>nali\u201d <span class=\"_ _3\"></span>risentono <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>sostenuti <span class=\"_ _3\"></span>per l\u2019incorporazione delle filiali acquisite da Banca Popol<span class=\"_ _1\"></span>are di Puglia e Basilicata.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>La voce \u201cSpese <span class=\"_ _0\"></span>diverse\u201d include il contributo ordinari<span class=\"_ _0\"></span>o e straordinario al <span class=\"_ _0\"></span>Fondo Interbancario di <span class=\"_ _0\"></span>Tutela dei Depositi (DGS) per 10.832 <span class=\"_ _2\"></span>migliaia di euro (ex 11.292 <span class=\"_ _0\"></span>migliaia di euro). <span class=\"_ _0\"></span>Al 31 dic<span class=\"_ _0\"></span>embre 2023 risultano inolt<span class=\"_ _0\"></span>re iscritti 6.798 migliaia di euro relativi al fondo <span class=\"_ _0\"></span>di risoluzione SRM, la <span class=\"_ _0\"></span>cui contribuzione si \u00e8 conclusa ne<span class=\"_ _0\"></span>l 2023), spese <span class=\"_ _29\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>rnitori <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>servizi <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>3.18<span class=\"_ _1\"></span>1 <span class=\"_ _3b\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(3.7<span class=\"_ _1\"></span>45 <span class=\"_ _3b\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>precedente esercizio) e contributi versati ad associazioni di categoria per 1.6<span class=\"_ _1\"></span>85 migliaia di euro (1.080 migliaia di euro nel precedente esercizio).<span class=\"_ _1\"></span> Sono inoltre <span class=\"_ _1\"></span>ricompresi i <span class=\"_ _1\"></span>compensi corrisposti <span class=\"_ _1\"></span>al network di app<span class=\"_ _1\"></span>artenenza della s<span class=\"_ _1\"></span>ociet\u00e0 di revisione <span class=\"_ _1\"></span>KPMG S.p.A. <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _29\"></span>prestati <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>Banca, <span class=\"_ _29\"></span>come <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>segu<span class=\"_ _1\"></span>ito <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>epilogati <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>alle<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>diverse <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logie <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>servizi prestati.<table class=\"s wc80 hacb\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td></td><td class=\"c x5a7 y37d9 wc81 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5a8 y37da wc82 ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y37db w5b0 h69e\"><div class=\"t m0 x38 h7c ye34 ff3 fse fc0 sc0 ls0 ws0\">Tipologia di ser<span class=\"_ _0\"></span>vizi </div></td><td class=\"c x5a9 y37dc wc83 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">erogato il ser<span class=\"_ _0\"></span>vizio<span class=\"_ _324\"> </span></div></td><td class=\"c x421 y37db w5b2 h69e\"><div class=\"t m0 x5a h7c ye34 ff3 fse fc0 sc0 ls0 ws0\">Destinatario </div></td><td class=\"c x5aa y37dd wc84 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(migliaia di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x5ab y37de wc85 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">euro)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x421 y37df w5b2 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x5ac y37df w475 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls3f ws0\">401<span class=\"ls0\">,7</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y37e0 w5b0 h69f\"><div class=\"t m0 xdd h3b y2156 ff2 fse fc0 sc0 ls0 ws0\">Revisione con<span class=\"_ _0\"></span>tabile </div></td><td class=\"c x5ad y37e0 w5b1 h69f\"><div class=\"t m0 x46 h3b y2156 ff2 fse fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x421 y37e1 w5b2 ha5\"><div class=\"t m0 x28 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x5ac y37e1 w475 ha5\"><div class=\"t m0 xa8 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">38,5 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e2 w5b2 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x5ac y37e2 w475 h24f\"><div class=\"t m0 xa8 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">37,7 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e0 w5b2 h24f\"><div class=\"t m0 x9 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. </div></td><td class=\"c x5ac y37e0 w475 h24f\"><div class=\"t m0 xa8 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">16,0 </div></td></tr><tr><td class=\"c x259 y37e3 w5b0 h63a\"><div class=\"t m0 xdd h3b y10b1 ff2 fse fc0 sc0 ls0 ws0\">Servizi di attesta<span class=\"_ _0\"></span>zione </div></td><td class=\"c x5ad y37e3 w5b1 h63a\"><div class=\"t m0 x46 h3b y10b1 ff2 fse fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x421 y37e4 w5b2 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x5ac y37e4 w475 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">282,2 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e3 w5b2 h24f\"><div class=\"t m0 x28 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x5ac y37e3 w475 h24f\"><div class=\"t m0 x4e h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">1,2 </div></td></tr><tr><td class=\"c x259 y37e5 w5b0 h24f\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td class=\"c x5ac y37e5 w475 h24f\"><div class=\"t m0 x20 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">777,3 </div></td></tr></table>I compensi esposti sono al netto delle spese, del cont<span class=\"_ _1\"></span>ributo CONSOB (ove dovu<span class=\"_ _1\"></span>to) e dell\u2019IVA.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-739": {
   "value": "Sezione    12   -   Spese amministrative   <span class=\"_ _1\"></span>-<span class=\"ls125\">   </span>voce 19<span class=\"_ _1\"></span>0 12.1 Spese per il personale: composizione <table class=\"s wc7c hac7\" id=\"_0434a36c-3abf-490b-9a14-dc98bf51d6a4\"><tr><td class=\"c x5a2 y379c w59a h699\"><div class=\"t m0 xdd h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">Tipologia di spe<span class=\"_ _0\"></span>se/Valori </div></td><td class=\"c x5a3 y379c w1a0 h699\"><div class=\"t m0 xee h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x5a4 y379c w59d h699\"><div class=\"t m0 xee h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x5a2 y379d w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">1) Personale di<span class=\"_ _0\"></span>pendente </div></td><td class=\"c x5a3 y379d w1a0 h140\"><div class=\"t m0 x2f h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(228.712) </div></td><td class=\"c x5a4 y379d w59d h140\"><div class=\"t m0 x2f h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(200.163)  </div></td></tr><tr><td class=\"c x5a2 y379e w59a h2c5\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">a) salari e stip<span class=\"_ _0\"></span>endi </div></td><td class=\"c x5a3 y379e w1a0 h2c5\"><div class=\"t m0 x2f h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(143.006) </div></td><td class=\"c x5a4 y379e w59d h2c5\"><div class=\"t m0 x2f h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(129.240)  </div></td></tr><tr><td class=\"c x5a2 y379f w59a h140\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) oneri social<span class=\"_ _0\"></span>i </div></td><td class=\"c x5a3 y379f w1a0 h140\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(38.035) </div></td><td class=\"c x5a4 y379f w59d h140\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(34.704)  </div></td></tr><tr><td class=\"c x5a2 y37a0 w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) indennit\u00e0<span class=\"_ _0\"></span> di fine rapporto<span class=\"_ _0\"></span> </div></td><td class=\"c x5a3 y37a0 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a0 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a1 w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">d) spese prev<span class=\"_ _0\"></span>idenziali </div></td><td class=\"c x5a3 y37a1 w1a0 h140\"><div class=\"t m0 x1b h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(10) </div></td><td class=\"c x5a4 y37a1 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a2 w59a h2c5\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">e) accantona<span class=\"_ _0\"></span>mento al tratt<span class=\"_ _0\"></span>amento di f<span class=\"_ _0\"></span>ine rapporto de<span class=\"_ _0\"></span>l personale </div></td><td class=\"c x5a3 y37a2 w1a0 h2c5\"><div class=\"t m0 x3 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(860) </div></td><td class=\"c x5a4 y37a2 w59d h2c5\"><div class=\"t m0 x3 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(750) </div></td></tr><tr><td class=\"c x5a2 y37a3 w59a h5f8\"><div class=\"t m0 x30 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">f) accantonam<span class=\"_ _0\"></span>ento al fondo<span class=\"_ _0\"></span> trattamento <span class=\"_ _0\"></span>di quiescenza<span class=\"_ _0\"></span> e obblighi simi<span class=\"_ _0\"></span>li:  </div></td><td class=\"c x5a3 y37a3 w1a0 h5f8\"><div class=\"t m0 x57 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a3 w59d h5f8\"><div class=\"t m0 x57 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a4 w59a h140\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- a contribu<span class=\"_ _0\"></span>zione definita </div></td><td class=\"c x5a3 y37a4 w1a0 h140\"><div class=\"t m0 x57 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a4 w59d h140\"><div class=\"t m0 x57 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a5 w59a h140\"><div class=\"t m0 xee h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- a benefici def<span class=\"_ _0\"></span>initi </div></td><td class=\"c x5a3 y37a5 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a5 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a6 w59a h5c8\"><div class=\"t m0 x30 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">g) versament<span class=\"_ _0\"></span>i ai fondi di prev<span class=\"_ _0\"></span>idenza comp<span class=\"_ _0\"></span>lementare est<span class=\"_ _0\"></span>erni: </div></td><td class=\"c x5a3 y37a6 w1a0 h5c8\"><div class=\"t m0 x138 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">(14.811) </div></td><td class=\"c x5a4 y37a6 w59d h5c8\"><div class=\"t m0 x138 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">(12.838)  </div></td></tr><tr><td class=\"c x5a2 y37a7 w59a h306\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ls114\">a </span>contribu<span class=\"_ _0\"></span>zione definita<span class=\"_ _0\"></span> </div></td><td class=\"c x5a3 y37a7 w1a0 h306\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(14.810) </div></td><td class=\"c x5a4 y37a7 w59d h306\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(12.838)  </div></td></tr><tr><td class=\"c x5a2 y37a8 w59a h140\"><div class=\"t m0 xee h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- a benefici def<span class=\"_ _0\"></span>initi </div></td><td class=\"c x5a3 y37a8 w1a0 h140\"><div class=\"t m0 xa7 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x5a4 y37a8 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a5 y37a9 wc7d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">h) costi deriva<span class=\"_ _0\"></span>nti da accordi<span class=\"_ _0\"></span> di pagamento <span class=\"_ _0\"></span>basati su pro<span class=\"_ _0\"></span>pri strum<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span></div></td><td class=\"c x5a3 y37aa w1a0 h5f8\"><div class=\"t m0 x57 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37aa w59d h5f8\"><div class=\"t m0 x57 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y37ab wc00 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x5a2 y37ac w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">i) altri benefic<span class=\"_ _0\"></span>i a favore dei di<span class=\"_ _0\"></span>pendenti </div></td><td class=\"c x5a3 y37ac w1a0 h140\"><div class=\"t m0 x138 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(31.990) </div></td><td class=\"c x5a4 y37ac w59d h140\"><div class=\"t m0 x138 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(22.631)  </div></td></tr><tr><td class=\"c x5a2 y37ad w59a h2c5\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">2) Altro person<span class=\"_ _0\"></span>ale in attivit\u00e0 </div></td><td class=\"c x5a3 y37ad w1a0 h2c5\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(2.785) </div></td><td class=\"c x5a4 y37ad w59d h2c5\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(2.255)  </div></td></tr><tr><td class=\"c x5a2 y37ae w59a h140\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3) Amministra<span class=\"_ _0\"></span>tori e sindac<span class=\"_ _0\"></span>i  </div></td><td class=\"c x5a3 y37ae w1a0 h140\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(3.604) </div></td><td class=\"c x5a4 y37ae w59d h140\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(3.176)  </div></td></tr><tr><td class=\"c x5a2 y37af w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">4) Personale co<span class=\"_ _0\"></span>llocato a ripos<span class=\"_ _0\"></span>o </div></td><td class=\"c x5a3 y37af w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37af w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b0 w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">5) Recuperi d<span class=\"_ _0\"></span>i spese per dip<span class=\"_ _0\"></span>endenti distaccat<span class=\"_ _0\"></span>i presso altr<span class=\"_ _0\"></span>e aziende </div></td><td class=\"c x5a3 y37b0 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5a4 y37b0 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b1 w59a h307\"><div class=\"t m0 xdd h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">6) Rimborsi di s<span class=\"_ _0\"></span>pese per dip<span class=\"_ _0\"></span>endenti di terzi dis<span class=\"_ _0\"></span>taccati presso la <span class=\"_ _0\"></span>societ\u00e0 </div></td><td class=\"c x5a3 y37b1 w1a0 h307\"><div class=\"t m0 x57 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37b1 w59d h307\"><div class=\"t m0 x57 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b2 w59a h5ce\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5a3 y37b2 w1a0 h5ce\"><div class=\"t m0 xa0 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">(235.101)  </div></td><td class=\"c x5a4 y37b2 w59d h5ce\"><div class=\"t m0 x2f h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">(205.594)  </div></td></tr></table>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _29\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>voce<span class=\"ls2e\">, <span class=\"_ _3\"></span></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>fluenzato <span class=\"_ _29\"></span><span class=\"ff5\">dall\u2019ingress<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>nel </span>perimetro <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Agenzia <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>dal <span class=\"_ _29\"></span>1\u00b0 <span class=\"_ _29\"></span>giugno <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span><span class=\"ls116\">e </span>dell\u2019acquisizione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _29\"></span>sportelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Basilicata <span class=\"_ _29\"></span>(BPPB) <span class=\"_ _3\"></span>realizzata <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>dicembre </span>2024<span class=\"ls29\">; <span class=\"ff5 ls0\">per maggiori dettagli si rinvia al<span class=\"_ _1\"></span>la \u201cParte G <span class=\"ff2\">- Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami<span class=\"_ _1\"></span> </span></span></span>d\u2019azienda\u201d.<span class=\"_ _324\"> </span>Il saldo <span class=\"_ _1\"></span>della vo<span class=\"_ _1\"></span>ce dell<span class=\"_ _1\"></span>e \u201c1. <span class=\"_ _1\"></span>a) salari <span class=\"_ _1\"></span>e sti<span class=\"_ _1\"></span>pendi\u201d ris<span class=\"_ _1\"></span>ente dell\u2019ad<span class=\"_ _1\"></span>eguamento c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazione di<span class=\"_ _1\"></span> tranche di incremento della voce <span class=\"_ _0\"></span>retributiva \u201cstipendio\u201d, fissate dall\u2019accordo di rinnovo del c.c.n.l. <span class=\"_ _0\"></span>del 23 novembre 2023 al 1\u00b0 settembre 2024,<span class=\"_ _1\"></span> 1\u00b0 <span class=\"_ _1\"></span>giugno 2025 e 1\u00b0 marzo 2026.<span class=\"_ _1\"></span> La  voce <span class=\"_ _3d\"> </span>\u201c1.g <span class=\"_ _3d\"> </span><span class=\"ff2\">-  </span>versame<span class=\"_ _1\"></span>nti  ai <span class=\"_ _3d\"> </span>fondi <span class=\"_ _3d\"> </span>di  previde<span class=\"_ _1\"></span>nza  complem<span class=\"_ _1\"></span>entari  esterni:<span class=\"_ _1\"></span>  a <span class=\"_ _3d\"> </span>contribuzione <span class=\"_ _3d\"> </span>definita\u201d<span class=\"_ _1\"></span> comprende la quota di TFR versata al<span class=\"_ _1\"></span> Fondo Tesoreria e a Fondi pensione com<span class=\"_ _1\"></span>plementari. <span class=\"_ _1\"></span> Il <span class=\"ff5 ls0\">dettaglio della voce \u201c1.i <span class=\"ff2\">- </span>al<span class=\"_ _1\"></span>tri benefici a favore dei dipendenti\u201d \u00e8 fornit<span class=\"_ _1\"></span>o nella successiva t<span class=\"_ _1\"></span>abella 1<span class=\"_ _1\"></span><span class=\"ff2\">2.4. </span></span>12.2 Numero medio<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>dei dipend<span class=\"_ _0\"></span>enti per categor<span class=\"_ _0\"></span>ia<span class=\"ff2 fs0\"> </span><table class=\"s wc7e hac8\" id=\"_23548441-836a-4ba4-bee9-bfe04e8ff89e\"><tr><td></td><td class=\"c x5a6 y37b3 w5a4 h5cd\"><div class=\"t m0 x47 h3 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3a9 y37b3 w5a5 h5cd\"><div class=\"t m0 x47 h3 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b4 w5a3 h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">1) Personale dipend<span class=\"_ _2\"></span>ente<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5a6 y37b4 w5a4 h550\"><div class=\"t m0 x114 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">2.<span class=\"ls0\">566</span><span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b4 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">2.399<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b5 w5a3 h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">a) dirigenti<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b5 w5a4 h5b3\"><div class=\"t m0 x136 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b5 w5a5 h5b3\"><div class=\"t m0 x136 h3 y11d ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y37b6 w5a3 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">b) quadri diret<span class=\"_ _0\"></span>tivi<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b6 w5a4 h550\"><div class=\"t m0 x114 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.2<span class=\"ls3f\">50</span> </div></td><td class=\"c x3a9 y37b6 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">1.147<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b7 w5a3 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) restante p<span class=\"_ _0\"></span>ersonale dipend<span class=\"_ _0\"></span>ente<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b7 w5a4 h550\"><div class=\"t m0 x114 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">1.281<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b7 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">1.224<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b8 w5a3 h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">2) Altro personale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5a6 y37b8 w5a4 h550\"><div class=\"t m0 x136 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b8 w5a5 h550\"><div class=\"t m0 x136 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">52<span class=\"ls0\"> </span></div></td></tr></table>12.3 Fondi di qui<span class=\"_ _0\"></span>escenza azien<span class=\"_ _2\"></span>dali a benefici definiti: costi <span class=\"_ _0\"></span>e ricavi<span class=\"ff2\"> </span>Non presenti alle date di riferimento.<span class=\"_ _1\"></span> 12.4 Altri benefi<span class=\"_ _0\"></span>ci a favore dei <span class=\"_ _0\"></span>dipendenti<span class=\"ff7 fsb\"> </span><table class=\"s wc7f hac9\" id=\"_5742f4ff-1682-48e2-a70e-b03dea04a480\"><tr><td></td><td class=\"c x376 y37b9 w31e h69b\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37b9 w5a8 h69b\"><div class=\"t m0 xb6 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ba w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Stanziamento<span class=\"_ _0\"></span> oneri vari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37ba w31e h268\"><div class=\"t m0 x28 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(23.751) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ba w5a8 h268\"><div class=\"t m0 x2f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(14.986)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bb w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Contribuzione<span class=\"_ _0\"></span> cassa assisten<span class=\"_ _0\"></span>za<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bb w31e h268\"><div class=\"t m0 x3 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(3.222) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bb w5a8 h268\"><div class=\"t m0 x2c h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(2.630)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bc w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Spese formazio<span class=\"_ _0\"></span>ne e addestr<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bc w31e h268\"><div class=\"t m0 x139 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(843) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bc w5a8 h268\"><div class=\"t m0 x2c h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(1.100)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bd w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Canoni fabbr<span class=\"_ _0\"></span>icati ad uso dip<span class=\"_ _0\"></span>endenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bd w31e h268\"><div class=\"t m0 x1d4 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(80) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bd w5a8 h268\"><div class=\"t m0 x8b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(83)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37be w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Incentivazione<span class=\"_ _0\"></span> all'esodo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37be w31e h268\"><div class=\"t m0 x65 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37be w5a8 h268\"><div class=\"t m0 x98 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(6)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bf w4a7 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bf w31e h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.094) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bf w5a8 h550\"><div class=\"t m0 x2c h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.826)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c0 w4a7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37c0 w31e h550\"><div class=\"t m0 x23 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(31.990) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37c0 w5a8 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(22.631)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _47\"> </span>voce <span class=\"_ _47\"> </span>\u201cStanziamento <span class=\"_ _47\"> </span>oneri <span class=\"_ _47\"> </span>vari\u201d <span class=\"_ _47\"> </span>accoglie <span class=\"_ _47\"> </span>l\u2019onere <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>9,5 <span class=\"_ _47\"> </span>milioni <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _47\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>all\u2019iniziativa <span class=\"_ _47\"> </span>di razionalizzazione  del  modello  distrib<span class=\"_ _1\"></span>utivo  e <span class=\"_ _3d\"> </span>organizzativ<span class=\"_ _1\"></span>o  prevista  dal  piano  industriale<span class=\"_ _1\"></span>.  Detta  voce, accoglie altres\u00ec l\u2019accantonamento al <span class=\"_ _0\"></span>sistema premiante del personale <span class=\"_ _0\"></span>dipendente, tra cui l\u2019onere <span class=\"_ _0\"></span>atteso di circa 2,3 <span class=\"ff5\">milioni di euro per <span class=\"_ _0\"></span>il piano \u201cPhantom shares 2024\u201d e <span class=\"_ _0\"></span>l\u2019onere annuale atteso pari a 3,<span class=\"ff2\">2 milioni di </span></span>euro <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>piano <span class=\"_ _1\"></span>\u201cLTI <span class=\"_ _1\"></span>2024<span class=\"ff2\">-</span>26\u201d <span class=\"_ _1\"></span><span class=\"ff2\">unitamente <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>onere <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>0,2 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro per <span class=\"_ _1\"></span>adeguamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del </span>piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>2023\u201d <span class=\"_ _0\"></span>(nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>confronto <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>2023\u201d <span class=\"_ _2\"></span>era <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _2\"></span>iscritto un onere atteso di 2,1 milio<span class=\"_ _1\"></span>ni di euro). Tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>principali <span class=\"_ _1\"></span>componenti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAltre\u201d <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>segnalano <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>fornitura <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la ristorazione del <span class=\"_ _2\"></span>personale (ticket restaurant) <span class=\"_ _0\"></span>per 2.890 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _2\"></span>euro (ex <span class=\"_ _0\"></span>2.527 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro) e <span class=\"_ _2\"></span>gli oneri relativi a premi assicurativ<span class=\"_ _1\"></span>i a favore dei dipendenti p<span class=\"_ _1\"></span>er 261 migliaia di euro (ex <span class=\"_ _1\"></span>254 migliaia di euro).<span class=\"_ _324\"> </span>12.5 Altre spes<span class=\"_ _0\"></span>e amministrati<span class=\"_ _0\"></span>ve: composizione<span class=\"ff7 fsb\"> </span><table class=\"s wc0c haca\" id=\"_ac9ca72b-9268-466e-adc4-3d1300121ae4\"><tr><td></td><td class=\"c x2bf y37c1 w5ad h2cd\"><div class=\"t m0 x46 h2f ye76 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c1 w5ae h2cd\"><div class=\"t m0 x46 h2f ye76 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c2 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Imposte indir<span class=\"_ _0\"></span>ette e tasse:<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37c3 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Imposte di bo<span class=\"_ _0\"></span>llo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c3 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(35.970) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c3 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(32.111)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c4 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c4 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.546) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c4 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.093)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c5 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37c6 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese informa<span class=\"_ _0\"></span>tiche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c6 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(31.020) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c6 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(25.913)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c7 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Locazione im<span class=\"_ _0\"></span>mobili/cespiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c7 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.321) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c7 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.373)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c8 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Manutenzion<span class=\"_ _0\"></span>e immobili, mobi<span class=\"_ _0\"></span>li e impianti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c8 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(10.628) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c8 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(9.259)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c9 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Postali e te<span class=\"_ _0\"></span>legrafiche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c9 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.407) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c9 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.313)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ca w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Telefoniche e <span class=\"_ _0\"></span>trasmissione da<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37ca w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.471) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37ca w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.539)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cb w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Energia elettric<span class=\"_ _0\"></span>a, riscaldament<span class=\"_ _0\"></span>o, acqua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cb w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.073) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cb w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(7.291)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cc w5a9 h5b3\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Servizi di pul<span class=\"_ _0\"></span>izia<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cc w5ad h5b3\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.455) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cc w5ae h5b3\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.503)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cd w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Stampanti, canc<span class=\"_ _0\"></span>elleria e mate<span class=\"_ _0\"></span>riale cons.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cd w5ad h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(680) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cd w5ae h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(717)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ce w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese trasport<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37ce w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.398) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37ce w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.343)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cf w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese viaggio<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cf w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.508) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cf w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.596)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d0 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Vigilanza e s<span class=\"_ _0\"></span>icurezza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d0 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.828) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d0 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.651)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d1 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Pubblicitarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d1 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.995) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d1 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.590)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d2 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Informazioni e<span class=\"_ _0\"></span> visure<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d2 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.260) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d2 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.579)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d3 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Premi assicur<span class=\"_ _0\"></span>ativi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d3 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.501) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d3 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.441)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d4 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese legali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d4 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.346) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d4 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.052)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d5 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese per con<span class=\"_ _0\"></span>sulenze professio<span class=\"_ _0\"></span>nali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d5 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15.451) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d5 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(14.043)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d6 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Contribuzioni<span class=\"_ _0\"></span> varie e libera<span class=\"_ _0\"></span>lit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d6 w5ad h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(318) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d6 w5ae h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(244)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d7 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese divers<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d7 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(19.960) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d7 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26.565)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d8 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d8 w5ad h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(150.136) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d8 w5ae h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(146.216)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019effetto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span></span>i <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>e Dynamica Agenzia a far dat<span class=\"_ _1\"></span>a dal 1\u00b0 giugno 2024<span class=\"_ _1\"></span>. La <span class=\"_ _3f\"> </span>voce <span class=\"_ _3b\"> </span>\u201cL<span class=\"_ _1\"></span>ocazione <span class=\"_ _3b\"> </span>imm<span class=\"_ _1\"></span>obili/cespiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>oneri <span class=\"_ _3f\"> </span>relativi <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>contratti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>locazione/noleggio <span class=\"_ _3f\"> </span>non ricompresi nel campo d\u2019appli<span class=\"_ _1\"></span>cazione del principio IFRS 16 ed in particolare rela<span class=\"_ _1\"></span>tivi a software. <span class=\"_ _3\"></span><span class=\"ff2\"> </span>La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cSpese <span class=\"_ _3\"></span>informatiche\u201d <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>\u201cSpese <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>consulenze <span class=\"_ _3\"></span>professio<span class=\"_ _1\"></span>nali\u201d <span class=\"_ _3\"></span>risentono <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>sostenuti <span class=\"_ _3\"></span>per l\u2019incorporazione delle filiali acquisite da Banca Popol<span class=\"_ _1\"></span>are di Puglia e Basilicata.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>La voce \u201cSpese <span class=\"_ _0\"></span>diverse\u201d include il contributo ordinari<span class=\"_ _0\"></span>o e straordinario al <span class=\"_ _0\"></span>Fondo Interbancario di <span class=\"_ _0\"></span>Tutela dei Depositi (DGS) per 10.832 <span class=\"_ _2\"></span>migliaia di euro (ex 11.292 <span class=\"_ _0\"></span>migliaia di euro). <span class=\"_ _0\"></span>Al 31 dic<span class=\"_ _0\"></span>embre 2023 risultano inolt<span class=\"_ _0\"></span>re iscritti 6.798 migliaia di euro relativi al fondo <span class=\"_ _0\"></span>di risoluzione SRM, la <span class=\"_ _0\"></span>cui contribuzione si \u00e8 conclusa ne<span class=\"_ _0\"></span>l 2023), spese <span class=\"_ _29\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>rnitori <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>servizi <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>3.18<span class=\"_ _1\"></span>1 <span class=\"_ _3b\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(3.7<span class=\"_ _1\"></span>45 <span class=\"_ _3b\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>precedente esercizio) e contributi versati ad associazioni di categoria per 1.6<span class=\"_ _1\"></span>85 migliaia di euro (1.080 migliaia di euro nel precedente esercizio).<span class=\"_ _1\"></span> Sono inoltre <span class=\"_ _1\"></span>ricompresi i <span class=\"_ _1\"></span>compensi corrisposti <span class=\"_ _1\"></span>al network di app<span class=\"_ _1\"></span>artenenza della s<span class=\"_ _1\"></span>ociet\u00e0 di revisione <span class=\"_ _1\"></span>KPMG S.p.A. <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _29\"></span>prestati <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>Banca, <span class=\"_ _29\"></span>come <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>segu<span class=\"_ _1\"></span>ito <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>epilogati <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>alle<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>diverse <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logie <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>servizi prestati. <div class=\"gs69\"><table class=\"s wc80 hacb\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td></td><td class=\"c x5a7 y37d9 wc81 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5a8 y37da wc82 ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y37db w5b0 h69e\"><div class=\"t m0 x38 h7c ye34 ff3 fse fc0 sc0 ls0 ws0\">Tipologia di ser<span class=\"_ _0\"></span>vizi </div></td><td class=\"c x5a9 y37dc wc83 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">erogato il ser<span class=\"_ _0\"></span>vizio<span class=\"_ _324\"> </span></div></td><td class=\"c x421 y37db w5b2 h69e\"><div class=\"t m0 x5a h7c ye34 ff3 fse fc0 sc0 ls0 ws0\">Destinatario </div></td><td class=\"c x5aa y37dd wc84 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(migliaia di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x5ab y37de wc85 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">euro)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x421 y37df w5b2 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x5ac y37df w475 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls3f ws0\">401<span class=\"ls0\">,7</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y37e0 w5b0 h69f\"><div class=\"t m0 xdd h3b y2156 ff2 fse fc0 sc0 ls0 ws0\">Revisione con<span class=\"_ _0\"></span>tabile </div></td><td class=\"c x5ad y37e0 w5b1 h69f\"><div class=\"t m0 x46 h3b y2156 ff2 fse fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x421 y37e1 w5b2 ha5\"><div class=\"t m0 x28 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x5ac y37e1 w475 ha5\"><div class=\"t m0 xa8 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">38,5 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e2 w5b2 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x5ac y37e2 w475 h24f\"><div class=\"t m0 xa8 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">37,7 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e0 w5b2 h24f\"><div class=\"t m0 x9 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. </div></td><td class=\"c x5ac y37e0 w475 h24f\"><div class=\"t m0 xa8 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">16,0 </div></td></tr><tr><td class=\"c x259 y37e3 w5b0 h63a\"><div class=\"t m0 xdd h3b y10b1 ff2 fse fc0 sc0 ls0 ws0\">Servizi di attesta<span class=\"_ _0\"></span>zione </div></td><td class=\"c x5ad y37e3 w5b1 h63a\"><div class=\"t m0 x46 h3b y10b1 ff2 fse fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x421 y37e4 w5b2 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x5ac y37e4 w475 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">282,2 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e3 w5b2 h24f\"><div class=\"t m0 x28 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x5ac y37e3 w475 h24f\"><div class=\"t m0 x4e h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">1,2 </div></td></tr><tr><td class=\"c x259 y37e5 w5b0 h24f\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td class=\"c x5ac y37e5 w475 h24f\"><div class=\"t m0 x20 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">777,3 </div></td></tr></table></div><div class=\"c w2 h0 gs6a\"><div class=\"t m0 x3 ha yde2 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y1f6a ff5 fs4 fc0 sc0 ls0 ws0\">I compensi esposti sono al netto delle spese, del cont<span class=\"_ _1\"></span>ributo CONSOB (ove dovu<span class=\"_ _1\"></span>to) e dell\u2019IVA.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 h7 y7a6 ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb5 y210f ff3 fs4 fc3 sc0 ls0 ws0\">Sezione  13   -<span class=\"ls125\">   </span>Accanton<span class=\"_ _1\"></span>amenti netti ai fondi per rischi ed oneri   <span class=\"_ _1\"></span>-   voce<span class=\"_ _1\"></span> 200   </div></div><div class=\"c w382 h57b gs6b\"><div class=\"t m0 x67 h2f y12c ff3 fse fc0 sc0 ls0 ws0\">13.1 Accantona<span class=\"_ _0\"></span>menti netti agli <span class=\"_ _0\"></span>altri fondi per ri<span class=\"_ _0\"></span>schi e oneri: c<span class=\"_ _0\"></span>omposizione<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs6c\"><table class=\"s wc86 hacc\" id=\"_9f750b93-1675-4df7-8628-e3f16c2e017c\"><tr><td></td><td class=\"c x39f y37e6 w5b4 h5cd\"><div class=\"t m0 x8 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e6 w496 h5cd\"><div class=\"t m0 x46 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">Utilizzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e6 w498 h5cd\"><div class=\"t m0 x24 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37e6 w570 h5cd\"><div class=\"t m0 x24 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37e7 w5b3 h5f2\"><div class=\"t m0 x67 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">Impegni per g<span class=\"_ _0\"></span>aranzie rilasciat<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37e7 w5b4 h5f2\"><div class=\"t m0 x38 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(811) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e7 w496 h5f2\"><div class=\"t m0 x9 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.297 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e7 w498 h5f2\"><div class=\"t m0 xc9 h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">486 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5af y37e7 w570 h5f2\"><div class=\"t m0 x75 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(300)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37e8 w5b3 h5f2\"><div class=\"t m0 x67 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">Oneri per controv<span class=\"_ _0\"></span>ersie legali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37e8 w5b4 h5f2\"><div class=\"t m0 x75 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(5.158) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e8 w496 h5f2\"><div class=\"t m0 x9 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">2.690 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e8 w498 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(2.468) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37e8 w570 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(6.421)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37e9 w5b3 h5f2\"><div class=\"t m0 x67 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37e9 w5b4 h5f2\"><div class=\"t m0 x9 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(19.454) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e9 w496 h5f2\"><div class=\"t m0 x4e h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">17.068 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e9 w498 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(2.386<span class=\"ls10c\">) </span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37e9 w570 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(1.699)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ea w5b3 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37ea w5b4 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(25.423) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37ea w496 h550\"><div class=\"t m0 x4e h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">21.055 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37ea w498 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.368<span class=\"ls12f\">) </span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37ea w570 h550\"><div class=\"t m0 xb7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(8.4<span class=\"ls5d\">20</span>)<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs6a\"><div class=\"t m0 x3 ha y249f ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y374 ff2 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019effetto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span></span>i <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>e </div><div class=\"t m0 x3 ha y237a ff2 fs4 fc0 sc0 ls0 ws0\">Dynamica Agenzia a far dat<span class=\"_ _1\"></span>a dal 1\u00b0 giugno 2024<span class=\"_ _1\"></span><span class=\"ls29\">. </span> </div><div class=\"t m0 x3 ha yd45 ff5 fs4 fc0 sc0 ls0 ws0\">La voce impegni <span class=\"_ _0\"></span>per garanzie rilasciate rappresenta <span class=\"_ _2\"></span>l\u2019accantoname<span class=\"_ _1\"></span>nto netto a <span class=\"_ _0\"></span>fondo rischi determinato </div><div class=\"t m0 x3 ha y7a7 ff5 fs4 fc0 sc0 ls0 ws0\">applicando i <span class=\"_ _1\"></span>modelli di <span class=\"_ _1\"></span>calcolo<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>perdita attesa <span class=\"_ _1\"></span>definiti <span class=\"_ _1\"></span>in app<span class=\"_ _1\"></span>licazione del<span class=\"_ _1\"></span> principio <span class=\"_ _1\"></span>contabile \u201c<span class=\"_ _1\"></span>IFRS9 </div><div class=\"t m0 x3 ha y30 ff5 fs4 fc0 sc0 ls0 ws0\">Strumenti finanziari\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y200b ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _8d\"> </span>voce <span class=\"_ _8d\"> </span>oneri <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>controversie <span class=\"_ _8d\"> </span>legali <span class=\"_ _8e\"> </span>comprende <span class=\"_ _8d\"> </span>gli <span class=\"_ _8d\"> </span>accantonamenti <span class=\"_ _8d\"> </span>co<span class=\"_ _1\"></span>stituiti <span class=\"_ _8d\"> </span>nell\u2019esercizio <span class=\"_ _8d\"> </span>per </div><div class=\"t m0 x3 ha ye0c ff2 fs4 fc0 sc0 ls0 ws0\">fronteggiare le previsioni di perdit<span class=\"_ _1\"></span>a a fronte di cause legali e revocato<span class=\"_ _1\"></span>rie fallimentari. <span class=\"_ _3\"></span> </div><div class=\"t m0 x3 ha ycf ff2 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>altri <span class=\"_ _1\"></span>accantonam<span class=\"_ _1\"></span>enti <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>stanziame<span class=\"_ _0\"></span>nti <span class=\"_ _3\"></span>utili <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronteggiare <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>operativi <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>cui </div><div class=\"t m0 x3 ha y22dd ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019onere <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>48<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>mila <span class=\"_ _3\"></span>euro relat<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>all\u2019irrogazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>sanzione <span class=\"_ _1\"></span>pecuniaria<span class=\"_ _324\"> </span></div></div><div class=\"c wb h0 gs6a\"><div class=\"t m0 x1ea h31 y200c ff2 fsf fc0 sc0 lsa ws0\">94</div></div><div class=\"c w2 h0 gs6a\"><div class=\"t m0 x11e ha y22dd ff2 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>confronti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio </div><div class=\"t m0 x3 ha y13fd ff2 fs4 fc0 sc0 ls0 ws0\">in materia di trasparenza.<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y12ce ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x13 h2f y3b0 ff7 fsb fc0 sc0 ls0 ws0\"> </div></div>Sezione <span class=\"_ _42\"> </span>14   -<span class=\"ls125\">   </span>Rettifiche/riprese di <span class=\"_ _1\"></span>valore nette su attivit\u00e0 materiali   <span class=\"_ _1\"></span>-<span class=\"ls125\">   </span>voce<span class=\"_ _1\"></span> 210 14.1. Rettifiche di <span class=\"_ _0\"></span>valore nette<span class=\"_ _0\"></span> su attivit\u00e0 materiali: <span class=\"_ _0\"></span>composizio<span class=\"_ _0\"></span>ne<span class=\"ff7 fsb\"> </span><table class=\"s wc87 hacd\" id=\"_f533e1f7-0cea-457b-95e3-f6542852c970\"><tr><td></td><td></td><td class=\"c x5b0 y37eb wc88 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37ec w5b5 h6a1\"><div class=\"t m0 x67 h2f y11c8 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Component<span class=\"_ _0\"></span>e reddituali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37ed w5b6 h60a\"><div class=\"t m0 x42 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b1 y37ee wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">valore per<span class=\"_ _324\"> </span></div></td><td class=\"c x2f2 y37ed w55a h60a\"><div class=\"t m0 x3b h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Riprese di valore<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ed w5b7 h60a\"><div class=\"t m0 x30 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Risultato netto<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ef w5b5 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 mat<span class=\"_ _0\"></span>eriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b3 y37f0 wc89 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(a)<span class=\"_ _324\"> </span></div><div class=\"t m0 x5b2 h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(b)<span class=\"_ _324\"> </span></div></td><td class=\"c x5b4 y37f1 wc8a ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x2f2 y37ec w55a h5b5\"><div class=\"t m0 x3f h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">(c)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ec w5b7 h5b5\"><div class=\"t m0 xb6 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(a + b - <span class=\"ls12e\">c</span><span class=\"ls12e\">)</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f2 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1 Ad uso funz<span class=\"_ _0\"></span>ionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f2 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(18.774)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f2 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f2 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f2 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(18.774)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f3 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Di propriet\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f3 w5b6 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(7.678)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f3 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f3 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f3 w5b7 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(7.678)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f4 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Diritti d'uso ac<span class=\"_ _0\"></span>quisiti con <span class=\"_ _0\"></span>il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f4 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.096)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f4 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f4 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f4 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.096)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f5 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Detenut<span class=\"_ _0\"></span>e a scopo di inves<span class=\"_ _0\"></span>timento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f5 w5b6 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f5 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f5 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f5 w5b7 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f6 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Di propriet\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f6 w5b6 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f6 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f6 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f6 w5b7 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f7 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Diritti d'uso ac<span class=\"_ _0\"></span>quisiti con <span class=\"_ _0\"></span>il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f7 w5b6 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f7 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f7 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f7 w5b7 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f8 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3 Rimanenze<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f8 w5b6 h5b5\"><div class=\"t m0 x33 h2f y1dc3 ff2 fse fc0 sc0 ls133 ws0\">X <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5b5 y37f8 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f8 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f8 w5b7 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f9 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f9 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(18.838)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f9 w55a h5b5\"><div class=\"t m0 x7e h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f9 w55a h5b5\"><div class=\"t m0 x7e h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f9 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(18.838)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le rettifiche di valore s<span class=\"_ _1\"></span>u immobili di p<span class=\"_ _1\"></span>ropriet\u00e0 si riferis<span class=\"_ _1\"></span>cono esclusivamente agli <span class=\"_ _1\"></span>ammortamenti calcolati <span class=\"_ _1\"></span>in base alla vita utile dei cespiti<span class=\"_ _1\"></span>. Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201cDi<span class=\"_ _1\"></span>ritti d\u2019uso <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>risultano <span class=\"_ _2\"></span>is<span class=\"_ _1\"></span>critti gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>istenti <span class=\"_ _0\"></span>nel diritto  d\u2019uso <span class=\"_ _2c\"> </span>oggetto  dei <span class=\"_ _2c\"> </span>contratti  di <span class=\"_ _2c\"> </span>locazione  (c.d. <span class=\"_ _2c\"> </span>\u201cRight  of <span class=\"_ _2c\"> </span>Use  Asset\u201d <span class=\"_ _2c\"> </span>o  \u201cRoU <span class=\"_ _2c\"> </span>Asset\u201d)  rilevato <span class=\"_ _2c\"> </span>in applicazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>contabil<span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3b\"> </span>IFRS16 <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>leases\u201d <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>vigore <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _3b\"> </span>2019, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _3f\"> </span>come </span>sommatoria del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>leasing, <span class=\"_ _0\"></span>dei costi <span class=\"_ _0\"></span>diretti <span class=\"_ _0\"></span>iniziali, <span class=\"_ _0\"></span>dei pagame<span class=\"_ _0\"></span>nti effettuati <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>o prima<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>lla data <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>decorrenza <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>contratto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>(al <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>eventuali <span class=\"_ _2d\"> </span>incentivi <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2d\"> </span>ricevuti) <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3f\"> </span>costi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di smantellamento e/o ripristino.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>di cespiti, <span class=\"_ _1\"></span>dell\u2019impatto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettifiche <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>materiali,<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3f\"> </span>riport<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>alla <span class=\"_ _2d\"> </span>voce <span class=\"_ _3f\"> </span>\u201cC.2 <span class=\"_ _2d\"> </span>Ammortamenti\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>tabella <span class=\"_ _2d\"> </span>\u201c9.5 <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>9.6 <span class=\"_ _2d\"> </span>Variazioni <span class=\"_ _3f\"> </span>annue\u201d <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3f\"> </span>Sezione <span class=\"_ _2d\"> </span>9 dell\u2019Attivo dello Stato patrimoniale.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>di cespiti, <span class=\"_ _1\"></span>dell\u2019impatto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettifiche <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>materiali,<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _0\"></span>riportato alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201cC.2 Ammortamenti\u201d <span class=\"_ _0\"></span>della tabella <span class=\"_ _2\"></span>\u201c8.<span class=\"_ _1\"></span>6 Attiv<span class=\"_ _0\"></span>it\u00e0 materiali <span class=\"_ _2\"></span>ad uso funzionale: <span class=\"_ _2\"></span>Variazioni annue\u201d <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>tabella <span class=\"_ _29\"></span>\u201c8.7 <span class=\"_ _3\"></span>Attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span></span>materiali <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>scopo <span class=\"_ _29\"></span>d\u2019investimento: <span class=\"_ _3\"></span>Variazioni <span class=\"_ _29\"></span>annue\u201d <span class=\"_ _3\"></span>della Sezione 8 della Parte B.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _10c\"> </span>15   -<span class=\"ls125\">   </span>Re<span class=\"_ _1\"></span>ttifiche/riprese di valore nette<span class=\"_ _1\"></span> su attivit\u00e0 immateriali   <span class=\"_ _1\"></span>-   voce 220 15.1 Rettifiche<span class=\"_ _0\"></span> di valore nette di<span class=\"_ _0\"></span> attivit\u00e0 immater<span class=\"_ _0\"></span>iali: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc8b hace\" id=\"_84a5cce0-7610-4124-a3a2-e55db54e235d\"><tr><td></td><td></td><td class=\"c x5b6 y37fa wc88 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x280 y37fb w5b8 h6a3\"><div class=\"t m0 x8 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b7 y37fc wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">valore per<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5b8 y37fb w5bb h6a3\"><div class=\"t m0 x67 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Riprese di valore<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y37fb w5bc h6a3\"><div class=\"t m0 x26 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Risultato netto<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37fd w35e h6a2\"><div class=\"t m0 x4c h2f y13b ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Component<span class=\"_ _0\"></span>e redditual<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b9 y37fe wc8a ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">deterioramento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x5bb y37ff wc8c ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(a)<span class=\"_ _324\"> </span></div><div class=\"t m0 x5ba h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(b)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x5b8 y37fd w5bb h268\"><div class=\"t m0 xbe h2f y12c ff3 fse fc0 sc0 ls0 ws0\">(c)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y37fd w5bc h268\"><div class=\"t m0 xb6 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">(a + b - <span class=\"ls12e\">c</span><span class=\"ls12e\">)</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3800 w35e h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 im<span class=\"_ _0\"></span>materiali<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3801 w35e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui:softwar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3801 w5b8 h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(557)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3801 w3c5 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3801 w5bb h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3801 w5bc h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(557)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3802 w35e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Di propriet<span class=\"_ _0\"></span>\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3802 w5b8 h550\"><div class=\"t m0 x138 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3802 w3c5 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3802 w5bb h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3802 w5bc h550\"><div class=\"t m0 x9 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x2c8 y3803 wc8d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- Generate int<span class=\"_ _0\"></span>ernamente<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y3804 w5b8 h27e\"><div class=\"t m0 x1fd h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3804 w3c5 h27e\"><div class=\"t m0 x57 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3804 w5bb h27e\"><div class=\"t m0 x7e h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3804 w5bc h27e\"><div class=\"t m0 x7e h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x2c8 y3805 wc8e ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">dall'azienda<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3806 w35e h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3806 w5b8 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3806 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3806 w5bb h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3806 w5bc h550\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3807 w35e h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.2 Diritti d'us<span class=\"_ _0\"></span>o acquisiti con<span class=\"_ _0\"></span> il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3807 w5b8 h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3807 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3807 w5bb h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3807 w5bc h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3808 w35e h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B. Attivit\u00e0 poss<span class=\"_ _0\"></span>edute per <span class=\"_ _0\"></span>la vendita<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3808 w5b8 h5b3\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3808 w3c5 h5b3\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3808 w5bd h5b3\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3808 w5be h5b3\"><div class=\"t m0 x1d4 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3809 w35e h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3809 w5b8 h550\"><div class=\"t m0 x138 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3809 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3809 w5bb h550\"><div class=\"t m0 x1d4 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3809 w5bc h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le rettifiche di <span class=\"_ _0\"></span>valore si riferiscono esclusivamente agli ammortamenti calcolati in base alla <span class=\"_ _0\"></span>vita utile delle attivit\u00e0 immateriali.<span class=\"_ _324\"> </span> Sezione <span class=\"_ _10c\"> </span>16   -<span class=\"ls125\">   </span>Gli <span class=\"_ _1\"></span>altri oneri e prove<span class=\"_ _1\"></span>nti di gestione   -<span class=\"ls125\">   </span>voce<span class=\"_ _1\"></span> 230 16.1 Altri oneri di g<span class=\"_ _0\"></span>estione: com<span class=\"_ _0\"></span>posizione<span class=\"ff7 fsb\"> </span><table class=\"s wc8f hacf\" id=\"_5c4a321e-0e07-45d0-825d-cef5dde0bd4c\"><tr><td></td><td class=\"c x5bd y380a w550 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380a w552 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380b w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to spese per m<span class=\"_ _0\"></span>igliorie su beni d<span class=\"_ _0\"></span>i terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380b w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.105)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380b w552 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.228)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380c w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _0\"></span>ealizzo di beni m<span class=\"_ _0\"></span>ateriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380c w550 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380c w552 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380d w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Oneri su serv<span class=\"_ _0\"></span>izi non bancari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380d w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.729)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380d w552 h550\"><div class=\"t m0 x75 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(20.349)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380e w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380e w550 h550\"><div class=\"t m0 x28 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(4.860)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380e w552 h550\"><div class=\"t m0 x22 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(21.592)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cOneri <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>servizi <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>bancari\u201d <span class=\"_ _2c\"> </span>includeva  a <span class=\"_ _2d\"> </span>fine <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>18.632 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro, <span class=\"_ _2c\"> </span>l\u2019impatto dell\u2019accantonamento pru<span class=\"_ _1\"></span>denziale relativ<span class=\"_ _1\"></span>o alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione del po<span class=\"_ _1\"></span>tenziale <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span><span class=\"ff2 ls18\">a <span class=\"ls0\">seguito del <span class=\"_ _1\"></span>sequestro </span></span>preventivo dei crediti d\u2019impos<span class=\"_ _1\"></span>ta Ecobonus/Sismabonus acquista<span class=\"_ _1\"></span>ti nel tempo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Sezione    12   -   Spese amministrative   <span class=\"_ _1\"></span>-<span class=\"ls125\">   </span>voce 19<span class=\"_ _1\"></span>0 12.1 Spese per il personale: composizione <table class=\"s wc7c hac7\" id=\"_0434a36c-3abf-490b-9a14-dc98bf51d6a4\"><tr><td class=\"c x5a2 y379c w59a h699\"><div class=\"t m0 xdd h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">Tipologia di spe<span class=\"_ _0\"></span>se/Valori </div></td><td class=\"c x5a3 y379c w1a0 h699\"><div class=\"t m0 xee h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x5a4 y379c w59d h699\"><div class=\"t m0 xee h7c y2480 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x5a2 y379d w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">1) Personale di<span class=\"_ _0\"></span>pendente </div></td><td class=\"c x5a3 y379d w1a0 h140\"><div class=\"t m0 x2f h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(228.712) </div></td><td class=\"c x5a4 y379d w59d h140\"><div class=\"t m0 x2f h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(200.163)  </div></td></tr><tr><td class=\"c x5a2 y379e w59a h2c5\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">a) salari e stip<span class=\"_ _0\"></span>endi </div></td><td class=\"c x5a3 y379e w1a0 h2c5\"><div class=\"t m0 x2f h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(143.006) </div></td><td class=\"c x5a4 y379e w59d h2c5\"><div class=\"t m0 x2f h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(129.240)  </div></td></tr><tr><td class=\"c x5a2 y379f w59a h140\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">b) oneri social<span class=\"_ _0\"></span>i </div></td><td class=\"c x5a3 y379f w1a0 h140\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(38.035) </div></td><td class=\"c x5a4 y379f w59d h140\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(34.704)  </div></td></tr><tr><td class=\"c x5a2 y37a0 w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">c) indennit\u00e0<span class=\"_ _0\"></span> di fine rapporto<span class=\"_ _0\"></span> </div></td><td class=\"c x5a3 y37a0 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a0 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a1 w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">d) spese prev<span class=\"_ _0\"></span>idenziali </div></td><td class=\"c x5a3 y37a1 w1a0 h140\"><div class=\"t m0 x1b h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(10) </div></td><td class=\"c x5a4 y37a1 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a2 w59a h2c5\"><div class=\"t m0 x30 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">e) accantona<span class=\"_ _0\"></span>mento al tratt<span class=\"_ _0\"></span>amento di f<span class=\"_ _0\"></span>ine rapporto de<span class=\"_ _0\"></span>l personale </div></td><td class=\"c x5a3 y37a2 w1a0 h2c5\"><div class=\"t m0 x3 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(860) </div></td><td class=\"c x5a4 y37a2 w59d h2c5\"><div class=\"t m0 x3 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(750) </div></td></tr><tr><td class=\"c x5a2 y37a3 w59a h5f8\"><div class=\"t m0 x30 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">f) accantonam<span class=\"_ _0\"></span>ento al fondo<span class=\"_ _0\"></span> trattamento <span class=\"_ _0\"></span>di quiescenza<span class=\"_ _0\"></span> e obblighi simi<span class=\"_ _0\"></span>li:  </div></td><td class=\"c x5a3 y37a3 w1a0 h5f8\"><div class=\"t m0 x57 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a3 w59d h5f8\"><div class=\"t m0 x57 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a4 w59a h140\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- a contribu<span class=\"_ _0\"></span>zione definita </div></td><td class=\"c x5a3 y37a4 w1a0 h140\"><div class=\"t m0 x57 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a4 w59d h140\"><div class=\"t m0 x57 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a5 w59a h140\"><div class=\"t m0 xee h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- a benefici def<span class=\"_ _0\"></span>initi </div></td><td class=\"c x5a3 y37a5 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37a5 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37a6 w59a h5c8\"><div class=\"t m0 x30 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">g) versament<span class=\"_ _0\"></span>i ai fondi di prev<span class=\"_ _0\"></span>idenza comp<span class=\"_ _0\"></span>lementare est<span class=\"_ _0\"></span>erni: </div></td><td class=\"c x5a3 y37a6 w1a0 h5c8\"><div class=\"t m0 x138 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">(14.811) </div></td><td class=\"c x5a4 y37a6 w59d h5c8\"><div class=\"t m0 x138 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">(12.838)  </div></td></tr><tr><td class=\"c x5a2 y37a7 w59a h306\"><div class=\"t m0 xee h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ls114\">a </span>contribu<span class=\"_ _0\"></span>zione definita<span class=\"_ _0\"></span> </div></td><td class=\"c x5a3 y37a7 w1a0 h306\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(14.810) </div></td><td class=\"c x5a4 y37a7 w59d h306\"><div class=\"t m0 x138 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(12.838)  </div></td></tr><tr><td class=\"c x5a2 y37a8 w59a h140\"><div class=\"t m0 xee h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- a benefici def<span class=\"_ _0\"></span>initi </div></td><td class=\"c x5a3 y37a8 w1a0 h140\"><div class=\"t m0 xa7 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x5a4 y37a8 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a5 y37a9 wc7d ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">h) costi deriva<span class=\"_ _0\"></span>nti da accordi<span class=\"_ _0\"></span> di pagamento <span class=\"_ _0\"></span>basati su pro<span class=\"_ _0\"></span>pri strum<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span></div></td><td class=\"c x5a3 y37aa w1a0 h5f8\"><div class=\"t m0 x57 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37aa w59d h5f8\"><div class=\"t m0 x57 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y37ab wc00 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">patrimonial<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x5a2 y37ac w59a h140\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">i) altri benefic<span class=\"_ _0\"></span>i a favore dei di<span class=\"_ _0\"></span>pendenti </div></td><td class=\"c x5a3 y37ac w1a0 h140\"><div class=\"t m0 x138 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(31.990) </div></td><td class=\"c x5a4 y37ac w59d h140\"><div class=\"t m0 x138 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">(22.631)  </div></td></tr><tr><td class=\"c x5a2 y37ad w59a h2c5\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">2) Altro person<span class=\"_ _0\"></span>ale in attivit\u00e0 </div></td><td class=\"c x5a3 y37ad w1a0 h2c5\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(2.785) </div></td><td class=\"c x5a4 y37ad w59d h2c5\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(2.255)  </div></td></tr><tr><td class=\"c x5a2 y37ae w59a h140\"><div class=\"t m0 xdd h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">3) Amministra<span class=\"_ _0\"></span>tori e sindac<span class=\"_ _0\"></span>i  </div></td><td class=\"c x5a3 y37ae w1a0 h140\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(3.604) </div></td><td class=\"c x5a4 y37ae w59d h140\"><div class=\"t m0 x1f1 h3b y13c8 ff2 fse fc0 sc0 ls0 ws0\">(3.176)  </div></td></tr><tr><td class=\"c x5a2 y37af w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">4) Personale co<span class=\"_ _0\"></span>llocato a ripos<span class=\"_ _0\"></span>o </div></td><td class=\"c x5a3 y37af w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37af w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b0 w59a h140\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">5) Recuperi d<span class=\"_ _0\"></span>i spese per dip<span class=\"_ _0\"></span>endenti distaccat<span class=\"_ _0\"></span>i presso altr<span class=\"_ _0\"></span>e aziende </div></td><td class=\"c x5a3 y37b0 w1a0 h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5a4 y37b0 w59d h140\"><div class=\"t m0 x57 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b1 w59a h307\"><div class=\"t m0 xdd h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">6) Rimborsi di s<span class=\"_ _0\"></span>pese per dip<span class=\"_ _0\"></span>endenti di terzi dis<span class=\"_ _0\"></span>taccati presso la <span class=\"_ _0\"></span>societ\u00e0 </div></td><td class=\"c x5a3 y37b1 w1a0 h307\"><div class=\"t m0 x57 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a4 y37b1 w59d h307\"><div class=\"t m0 x57 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x5a2 y37b2 w59a h5ce\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5a3 y37b2 w1a0 h5ce\"><div class=\"t m0 xa0 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">(235.101)  </div></td><td class=\"c x5a4 y37b2 w59d h5ce\"><div class=\"t m0 x2f h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">(205.594)  </div></td></tr></table>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _29\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>voce<span class=\"ls2e\">, <span class=\"_ _3\"></span></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onto, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>fluenzato <span class=\"_ _29\"></span><span class=\"ff5\">dall\u2019ingress<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>nel </span>perimetro <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Agenzia <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>dal <span class=\"_ _29\"></span>1\u00b0 <span class=\"_ _29\"></span>giugno <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span><span class=\"ls116\">e </span>dell\u2019acquisizione<span class=\"ff2\"> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _29\"></span>sportelli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>Popolare <span class=\"_ _3\"></span>Puglia <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Basilicata <span class=\"_ _29\"></span>(BPPB) <span class=\"_ _3\"></span>realizzata <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>dicembre </span>2024<span class=\"ls29\">; <span class=\"ff5 ls0\">per maggiori dettagli si rinvia al<span class=\"_ _1\"></span>la \u201cParte G <span class=\"ff2\">- Operazioni di aggregazione ri<span class=\"_ _1\"></span>guardanti imprese o rami<span class=\"_ _1\"></span> </span></span></span>d\u2019azienda\u201d.<span class=\"_ _324\"> </span>Il saldo <span class=\"_ _1\"></span>della vo<span class=\"_ _1\"></span>ce dell<span class=\"_ _1\"></span>e \u201c1. <span class=\"_ _1\"></span>a) salari <span class=\"_ _1\"></span>e sti<span class=\"_ _1\"></span>pendi\u201d ris<span class=\"_ _1\"></span>ente dell\u2019ad<span class=\"_ _1\"></span>eguamento c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>prevede l\u2019<span class=\"_ _1\"></span>applicazione di<span class=\"_ _1\"></span> tranche di incremento della voce <span class=\"_ _0\"></span>retributiva \u201cstipendio\u201d, fissate dall\u2019accordo di rinnovo del c.c.n.l. <span class=\"_ _0\"></span>del 23 novembre 2023 al 1\u00b0 settembre 2024,<span class=\"_ _1\"></span> 1\u00b0 <span class=\"_ _1\"></span>giugno 2025 e 1\u00b0 marzo 2026.<span class=\"_ _1\"></span> La  voce <span class=\"_ _3d\"> </span>\u201c1.g <span class=\"_ _3d\"> </span><span class=\"ff2\">-  </span>versame<span class=\"_ _1\"></span>nti  ai <span class=\"_ _3d\"> </span>fondi <span class=\"_ _3d\"> </span>di  previde<span class=\"_ _1\"></span>nza  complem<span class=\"_ _1\"></span>entari  esterni:<span class=\"_ _1\"></span>  a <span class=\"_ _3d\"> </span>contribuzione <span class=\"_ _3d\"> </span>definita\u201d<span class=\"_ _1\"></span> comprende la quota di TFR versata al<span class=\"_ _1\"></span> Fondo Tesoreria e a Fondi pensione com<span class=\"_ _1\"></span>plementari. <span class=\"_ _1\"></span> Il <span class=\"ff5 ls0\">dettaglio della voce \u201c1.i <span class=\"ff2\">- </span>al<span class=\"_ _1\"></span>tri benefici a favore dei dipendenti\u201d \u00e8 fornit<span class=\"_ _1\"></span>o nella successiva t<span class=\"_ _1\"></span>abella 1<span class=\"_ _1\"></span><span class=\"ff2\">2.4. </span></span>12.2 Numero medio<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>dei dipend<span class=\"_ _0\"></span>enti per categor<span class=\"_ _0\"></span>ia<span class=\"ff2 fs0\"> </span><table class=\"s wc7e hac8\" id=\"_23548441-836a-4ba4-bee9-bfe04e8ff89e\"><tr><td></td><td class=\"c x5a6 y37b3 w5a4 h5cd\"><div class=\"t m0 x47 h3 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3a9 y37b3 w5a5 h5cd\"><div class=\"t m0 x47 h3 y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b4 w5a3 h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">1) Personale dipend<span class=\"_ _2\"></span>ente<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5a6 y37b4 w5a4 h550\"><div class=\"t m0 x114 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">2.<span class=\"ls0\">566</span><span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b4 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">2.399<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b5 w5a3 h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">a) dirigenti<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b5 w5a4 h5b3\"><div class=\"t m0 x136 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b5 w5a5 h5b3\"><div class=\"t m0 x136 h3 y11d ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"fs0 ls0\"> </span></div></td></tr><tr><td class=\"c x27f y37b6 w5a3 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">b) quadri diret<span class=\"_ _0\"></span>tivi<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b6 w5a4 h550\"><div class=\"t m0 x114 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.2<span class=\"ls3f\">50</span> </div></td><td class=\"c x3a9 y37b6 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">1.147<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b7 w5a3 h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">c) restante p<span class=\"_ _0\"></span>ersonale dipend<span class=\"_ _0\"></span>ente<span class=\"fs0\"> </span></div></td><td class=\"c x5a6 y37b7 w5a4 h550\"><div class=\"t m0 x114 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">1.281<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b7 w5a5 h550\"><div class=\"t m0 x114 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">1.224<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y37b8 w5a3 h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">2) Altro personale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5a6 y37b8 w5a4 h550\"><div class=\"t m0 x136 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">53<span class=\"ls0\"> </span></div></td><td class=\"c x3a9 y37b8 w5a5 h550\"><div class=\"t m0 x136 h7c y11d ff3 fse fc0 sc0 ls4b ws0\">52<span class=\"ls0\"> </span></div></td></tr></table>12.3 Fondi di qui<span class=\"_ _0\"></span>escenza azien<span class=\"_ _2\"></span>dali a benefici definiti: costi <span class=\"_ _0\"></span>e ricavi<span class=\"ff2\"> </span>Non presenti alle date di riferimento.<span class=\"_ _1\"></span> 12.4 Altri benefi<span class=\"_ _0\"></span>ci a favore dei <span class=\"_ _0\"></span>dipendenti<span class=\"ff7 fsb\"> </span><table class=\"s wc7f hac9\" id=\"_5742f4ff-1682-48e2-a70e-b03dea04a480\"><tr><td></td><td class=\"c x376 y37b9 w31e h69b\"><div class=\"t m0 x46 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37b9 w5a8 h69b\"><div class=\"t m0 xb6 h2f y2167 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ba w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Stanziamento<span class=\"_ _0\"></span> oneri vari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37ba w31e h268\"><div class=\"t m0 x28 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(23.751) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ba w5a8 h268\"><div class=\"t m0 x2f h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(14.986)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bb w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Contribuzione<span class=\"_ _0\"></span> cassa assisten<span class=\"_ _0\"></span>za<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bb w31e h268\"><div class=\"t m0 x3 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(3.222) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bb w5a8 h268\"><div class=\"t m0 x2c h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(2.630)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bc w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Spese formazio<span class=\"_ _0\"></span>ne e addestr<span class=\"_ _0\"></span>amento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bc w31e h268\"><div class=\"t m0 x139 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(843) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bc w5a8 h268\"><div class=\"t m0 x2c h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(1.100)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bd w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Canoni fabbr<span class=\"_ _0\"></span>icati ad uso dip<span class=\"_ _0\"></span>endenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bd w31e h268\"><div class=\"t m0 x1d4 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(80) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bd w5a8 h268\"><div class=\"t m0 x8b h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(83)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37be w4a7 h268\"><div class=\"t m0 x67 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">Incentivazione<span class=\"_ _0\"></span> all'esodo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37be w31e h268\"><div class=\"t m0 x65 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37be w5a8 h268\"><div class=\"t m0 x98 h2f ye80 ff2 fse fc0 sc0 ls0 ws0\">(6)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37bf w4a7 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37bf w31e h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.094) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37bf w5a8 h550\"><div class=\"t m0 x2c h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.826)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c0 w4a7 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x376 y37c0 w31e h550\"><div class=\"t m0 x23 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(31.990) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37c0 w5a8 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(22.631)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _47\"> </span>voce <span class=\"_ _47\"> </span>\u201cStanziamento <span class=\"_ _47\"> </span>oneri <span class=\"_ _47\"> </span>vari\u201d <span class=\"_ _47\"> </span>accoglie <span class=\"_ _47\"> </span>l\u2019onere <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>9,5 <span class=\"_ _47\"> </span>milioni <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _47\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>all\u2019iniziativa <span class=\"_ _47\"> </span>di razionalizzazione  del  modello  distrib<span class=\"_ _1\"></span>utivo  e <span class=\"_ _3d\"> </span>organizzativ<span class=\"_ _1\"></span>o  prevista  dal  piano  industriale<span class=\"_ _1\"></span>.  Detta  voce, accoglie altres\u00ec l\u2019accantonamento al <span class=\"_ _0\"></span>sistema premiante del personale <span class=\"_ _0\"></span>dipendente, tra cui l\u2019onere <span class=\"_ _0\"></span>atteso di circa 2,3 <span class=\"ff5\">milioni di euro per <span class=\"_ _0\"></span>il piano \u201cPhantom shares 2024\u201d e <span class=\"_ _0\"></span>l\u2019onere annuale atteso pari a 3,<span class=\"ff2\">2 milioni di </span></span>euro <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>piano <span class=\"_ _1\"></span>\u201cLTI <span class=\"_ _1\"></span>2024<span class=\"ff2\">-</span>26\u201d <span class=\"_ _1\"></span><span class=\"ff2\">unitamente <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>onere <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>0,2 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro per <span class=\"_ _1\"></span>adeguamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del </span>piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>2023\u201d <span class=\"_ _0\"></span>(nel <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>confronto <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Piano <span class=\"_ _2\"></span>\u201cPhantom <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>2023\u201d <span class=\"_ _2\"></span>era <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _2\"></span>iscritto un onere atteso di 2,1 milio<span class=\"_ _1\"></span>ni di euro). Tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>principali <span class=\"_ _1\"></span>componenti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cAltre\u201d <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>segnalano <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>oneri <span class=\"_ _1\"></span>relativ<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>fornitura <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la ristorazione del <span class=\"_ _2\"></span>personale (ticket restaurant) <span class=\"_ _0\"></span>per 2.890 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _2\"></span>euro (ex <span class=\"_ _0\"></span>2.527 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro) e <span class=\"_ _2\"></span>gli oneri relativi a premi assicurativ<span class=\"_ _1\"></span>i a favore dei dipendenti p<span class=\"_ _1\"></span>er 261 migliaia di euro (ex <span class=\"_ _1\"></span>254 migliaia di euro).<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "<div class=\"c w5a9 h2c5 gs65\"><div class=\"t m0 x67 h2f y11d ff3 fse fc0 sc0 ls0 ws0\">12.5 Altre spes<span class=\"_ _0\"></span>e amministrati<span class=\"_ _0\"></span>ve: composizione<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs66\"><table class=\"s wc0c haca\" id=\"_ac9ca72b-9268-466e-adc4-3d1300121ae4\"><tr><td></td><td class=\"c x2bf y37c1 w5ad h2cd\"><div class=\"t m0 x46 h2f ye76 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c1 w5ae h2cd\"><div class=\"t m0 x46 h2f ye76 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c2 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Imposte indir<span class=\"_ _0\"></span>ette e tasse:<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37c3 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Imposte di bo<span class=\"_ _0\"></span>llo<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c3 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(35.970) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c3 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(32.111)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c4 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c4 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.546) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c4 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.093)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c5 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Altre spese:<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37c6 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese informa<span class=\"_ _0\"></span>tiche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c6 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(31.020) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c6 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(25.913)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c7 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Locazione im<span class=\"_ _0\"></span>mobili/cespiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c7 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.321) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c7 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.373)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c8 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Manutenzion<span class=\"_ _0\"></span>e immobili, mobi<span class=\"_ _0\"></span>li e impianti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c8 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(10.628) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c8 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(9.259)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37c9 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Postali e te<span class=\"_ _0\"></span>legrafiche<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37c9 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.407) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37c9 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.313)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ca w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Telefoniche e <span class=\"_ _0\"></span>trasmissione da<span class=\"_ _0\"></span>ti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37ca w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.471) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37ca w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.539)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cb w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Energia elettric<span class=\"_ _0\"></span>a, riscaldament<span class=\"_ _0\"></span>o, acqua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cb w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(5.073) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cb w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(7.291)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cc w5a9 h5b3\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Servizi di pul<span class=\"_ _0\"></span>izia<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cc w5ad h5b3\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.455) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cc w5ae h5b3\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.503)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cd w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Stampanti, canc<span class=\"_ _0\"></span>elleria e mate<span class=\"_ _0\"></span>riale cons.<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cd w5ad h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(680) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cd w5ae h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(717)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ce w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese trasport<span class=\"_ _0\"></span>o<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37ce w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.398) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37ce w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.343)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37cf w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese viaggio<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37cf w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.508) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37cf w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.596)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d0 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Vigilanza e s<span class=\"_ _0\"></span>icurezza<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d0 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.828) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d0 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.651)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d1 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Pubblicitarie<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d1 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.995) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d1 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.590)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d2 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Informazioni e<span class=\"_ _0\"></span> visure<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d2 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.260) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d2 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(2.579)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d3 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Premi assicur<span class=\"_ _0\"></span>ativi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d3 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.501) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d3 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.441)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d4 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese legali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d4 w5ad h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.346) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d4 w5ae h550\"><div class=\"t m0 x3 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.052)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d5 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese per con<span class=\"_ _0\"></span>sulenze professio<span class=\"_ _0\"></span>nali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d5 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15.451) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d5 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(14.043)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d6 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Contribuzioni<span class=\"_ _0\"></span> varie e libera<span class=\"_ _0\"></span>lit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d6 w5ad h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(318) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d6 w5ae h550\"><div class=\"t m0 x139 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(244)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d7 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-Spese divers<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d7 w5ad h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(19.960) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d7 w5ae h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26.565)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37d8 w5a9 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2bf y37d8 w5ad h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(150.136) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x3c2 y37d8 w5ae h550\"><div class=\"t m0 x2c h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(146.216)<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs67\"><div class=\"t m0 x3 ha y2497 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha ye1e ff2 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019effetto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span></span>i <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>e </div><div class=\"t m0 x3 ha y23c0 ff2 fs4 fc0 sc0 ls0 ws0\">Dynamica Agenzia a far dat<span class=\"_ _1\"></span>a dal 1\u00b0 giugno 2024<span class=\"_ _1\"></span>. </div><div class=\"t m0 x3 ha y666 ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _3f\"> </span>voce <span class=\"_ _3b\"> </span>\u201cL<span class=\"_ _1\"></span>ocazione <span class=\"_ _3b\"> </span>imm<span class=\"_ _1\"></span>obili/cespiti<span class=\"_ _1\"></span>\u201d <span class=\"_ _3b\"> </span>accoglie <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>oneri <span class=\"_ _3f\"> </span>relativi <span class=\"_ _3f\"> </span>ai <span class=\"_ _3f\"> </span>contratti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>locazione/noleggio <span class=\"_ _3f\"> </span>non </div><div class=\"t m0 x3 ha yded ff5 fs4 fc0 sc0 ls0 ws0\">ricompresi nel campo d\u2019appli<span class=\"_ _1\"></span>cazione del principio IFRS 16 ed in particolare rela<span class=\"_ _1\"></span>tivi a software. <span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y1ebb ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>\u201cSpese <span class=\"_ _3\"></span>informatiche\u201d <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>\u201cSpese <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>consulenze <span class=\"_ _3\"></span>professio<span class=\"_ _1\"></span>nali\u201d <span class=\"_ _3\"></span>risentono <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>oneri <span class=\"_ _3\"></span>sostenuti <span class=\"_ _3\"></span>per </div><div class=\"t m0 x3 ha y11df ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019incorporazione delle filiali acquisite da Banca Popol<span class=\"_ _1\"></span>are di Puglia e Basilicata.<span class=\"_ _3\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y10bb ff5 fs4 fc0 sc0 ls0 ws0\">La voce \u201cSpese <span class=\"_ _0\"></span>diverse\u201d include il contributo ordinari<span class=\"_ _0\"></span>o e straordinario al <span class=\"_ _0\"></span>Fondo Interbancario di <span class=\"_ _0\"></span>Tutela dei </div><div class=\"t m0 x3 ha y2498 ff2 fs4 fc0 sc0 ls0 ws0\">Depositi (DGS) per 10.832 <span class=\"_ _2\"></span>migliaia di euro (ex 11.292 <span class=\"_ _0\"></span>migliaia di euro). <span class=\"_ _0\"></span>Al 31 dic<span class=\"_ _0\"></span>embre 2023 risultano inolt<span class=\"_ _0\"></span>re </div><div class=\"t m0 x3 ha y638 ff2 fs4 fc0 sc0 ls0 ws0\">iscritti 6.798 migliaia di euro relativi al fondo <span class=\"_ _0\"></span>di risoluzione SRM, la <span class=\"_ _0\"></span>cui contribuzione si \u00e8 conclusa ne<span class=\"_ _0\"></span>l 2023), </div><div class=\"t m0 x3 ha y3f1 ff2 fs4 fc0 sc0 ls0 ws0\">spese <span class=\"_ _29\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>rnitori <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>servizi <span class=\"_ _3b\"> </span>diversi <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>3.18<span class=\"_ _1\"></span>1 <span class=\"_ _3b\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>(3.7<span class=\"_ _1\"></span>45 <span class=\"_ _3b\"></span>migliaia <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"></span>precedente </div><div class=\"t m0 x3 ha y3f2 ff2 fs4 fc0 sc0 ls0 ws0\">esercizio) e contributi versati ad associazioni di categoria per 1.6<span class=\"_ _1\"></span>85 migliaia di euro (1.080 migliaia di euro </div><div class=\"t m0 x3 ha y2499 ff2 fs4 fc0 sc0 ls0 ws0\">nel precedente esercizio).<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y132b ff2 fs4 fc0 sc0 ls0 ws0\">Sono inoltre <span class=\"_ _1\"></span>ricompresi i <span class=\"_ _1\"></span>compensi corrisposti <span class=\"_ _1\"></span>al network di app<span class=\"_ _1\"></span>artenenza della s<span class=\"_ _1\"></span>ociet\u00e0 di revisione <span class=\"_ _1\"></span>KPMG </div><div class=\"t m0 x3 ha y1f2a ff2 fs4 fc0 sc0 ls0 ws0\">S.p.A. <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ervizi <span class=\"_ _29\"></span>prestati <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>Banca, <span class=\"_ _29\"></span>come <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>segu<span class=\"_ _1\"></span>ito <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>epilogati <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _3\"></span>alle<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>diverse <span class=\"_ _3\"></span>tipo<span class=\"_ _1\"></span>logie <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>servizi </div><div class=\"t m0 x3 ha yd3b ff2 fs4 fc0 sc0 ls0 ws0\">prestati. </div><div class=\"t m0 x3 ha y13d9 ff8 fs4 fc0 sc0 ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ff2\"> </span></div></div><table class=\"s wc80 hacb\" id=\"_838494b9-decf-49ec-8ddc-508efac5a414\"><tr><td></td><td class=\"c x5a7 y37d9 wc81 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Soggetto che ha<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5a8 y37da wc82 ha6d\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Compensi<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y37db w5b0 h69e\"><div class=\"t m0 x38 h7c ye34 ff3 fse fc0 sc0 ls0 ws0\">Tipologia di ser<span class=\"_ _0\"></span>vizi </div></td><td class=\"c x5a9 y37dc wc83 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">erogato il ser<span class=\"_ _0\"></span>vizio<span class=\"_ _324\"> </span></div></td><td class=\"c x421 y37db w5b2 h69e\"><div class=\"t m0 x5a h7c ye34 ff3 fse fc0 sc0 ls0 ws0\">Destinatario </div></td><td class=\"c x5aa y37dd wc84 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(migliaia di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x5ab y37de wc85 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">euro)<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x421 y37df w5b2 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x5ac y37df w475 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls3f ws0\">401<span class=\"ls0\">,7</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y37e0 w5b0 h69f\"><div class=\"t m0 xdd h3b y2156 ff2 fse fc0 sc0 ls0 ws0\">Revisione con<span class=\"_ _0\"></span>tabile </div></td><td class=\"c x5ad y37e0 w5b1 h69f\"><div class=\"t m0 x46 h3b y2156 ff2 fse fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x421 y37e1 w5b2 ha5\"><div class=\"t m0 x28 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x5ac y37e1 w475 ha5\"><div class=\"t m0 xa8 h3b ye31 ff2 fse fc0 sc0 ls0 ws0\">38,5 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e2 w5b2 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Dynamica Reta<span class=\"_ _0\"></span>il S.p.A. </div></td><td class=\"c x5ac y37e2 w475 h24f\"><div class=\"t m0 xa8 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">37,7 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e0 w5b2 h24f\"><div class=\"t m0 x9 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Desio OBG S.r<span class=\"_ _0\"></span>.l. </div></td><td class=\"c x5ac y37e0 w475 h24f\"><div class=\"t m0 xa8 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">16,0 </div></td></tr><tr><td class=\"c x259 y37e3 w5b0 h63a\"><div class=\"t m0 xdd h3b y10b1 ff2 fse fc0 sc0 ls0 ws0\">Servizi di attesta<span class=\"_ _0\"></span>zione </div></td><td class=\"c x5ad y37e3 w5b1 h63a\"><div class=\"t m0 x46 h3b y10b1 ff2 fse fc0 sc0 ls0 ws0\">KPMG S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x421 y37e4 w5b2 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco di Des<span class=\"_ _0\"></span>io e della Brian<span class=\"_ _0\"></span>za S.p.A. </div></td><td class=\"c x5ac y37e4 w475 h24f\"><div class=\"t m0 x20 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">282,2 </div></td></tr><tr><td></td><td></td><td class=\"c x421 y37e3 w5b2 h24f\"><div class=\"t m0 x28 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A.<span class=\"_ _0\"></span> </div></td><td class=\"c x5ac y37e3 w475 h24f\"><div class=\"t m0 x4e h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">1,2 </div></td></tr><tr><td class=\"c x259 y37e5 w5b0 h24f\"><div class=\"t m0 xdd h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td class=\"c x5ac y37e5 w475 h24f\"><div class=\"t m0 x20 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">777,3 </div></td></tr></table>I compensi esposti sono al netto delle spese, del cont<span class=\"_ _1\"></span>ributo CONSOB (ove dovu<span class=\"_ _1\"></span>to) e dell\u2019IVA.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-752": {
   "value": "Sezione  13   -<span class=\"ls125\">   </span>Accanton<span class=\"_ _1\"></span>amenti netti ai fondi per rischi ed oneri   <span class=\"_ _1\"></span>-   voce<span class=\"_ _1\"></span> 200   13.1 Accantona<span class=\"_ _0\"></span>menti netti agli <span class=\"_ _0\"></span>altri fondi per ri<span class=\"_ _0\"></span>schi e oneri: c<span class=\"_ _0\"></span>omposizione<span class=\"ff7 fsb\"> </span><table class=\"s wc86 hacc\" id=\"_9f750b93-1675-4df7-8628-e3f16c2e017c\"><tr><td></td><td class=\"c x39f y37e6 w5b4 h5cd\"><div class=\"t m0 x8 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e6 w496 h5cd\"><div class=\"t m0 x46 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">Utilizzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e6 w498 h5cd\"><div class=\"t m0 x24 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37e6 w570 h5cd\"><div class=\"t m0 x24 h2f y227e ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37e7 w5b3 h5f2\"><div class=\"t m0 x67 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">Impegni per g<span class=\"_ _0\"></span>aranzie rilasciat<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37e7 w5b4 h5f2\"><div class=\"t m0 x38 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(811) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e7 w496 h5f2\"><div class=\"t m0 x9 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.297 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e7 w498 h5f2\"><div class=\"t m0 xc9 h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">486 <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5af y37e7 w570 h5f2\"><div class=\"t m0 x75 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(300)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37e8 w5b3 h5f2\"><div class=\"t m0 x67 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">Oneri per controv<span class=\"_ _0\"></span>ersie legali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37e8 w5b4 h5f2\"><div class=\"t m0 x75 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(5.158) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e8 w496 h5f2\"><div class=\"t m0 x9 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">2.690 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e8 w498 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(2.468) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37e8 w570 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(6.421)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37e9 w5b3 h5f2\"><div class=\"t m0 x67 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37e9 w5b4 h5f2\"><div class=\"t m0 x9 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(19.454) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37e9 w496 h5f2\"><div class=\"t m0 x4e h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">17.068 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37e9 w498 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(2.386<span class=\"ls10c\">) </span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37e9 w570 h5f2\"><div class=\"t m0 xb7 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">(1.699)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ea w5b3 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x39f y37ea w5b4 h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(25.423) <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2be y37ea w496 h550\"><div class=\"t m0 x4e h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">21.055 <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5ae y37ea w498 h550\"><div class=\"t m0 x2f h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.368<span class=\"ls12f\">) </span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5af y37ea w570 h550\"><div class=\"t m0 xb7 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(8.4<span class=\"ls5d\">20</span>)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Il <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>voce <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019effetto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>consolidamento <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span></span>i <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>e Dynamica Agenzia a far dat<span class=\"_ _1\"></span>a dal 1\u00b0 giugno 2024<span class=\"_ _1\"></span><span class=\"ls29\">. </span> La voce impegni <span class=\"_ _0\"></span>per garanzie rilasciate rappresenta <span class=\"_ _2\"></span>l\u2019accantoname<span class=\"_ _1\"></span>nto netto a <span class=\"_ _0\"></span>fondo rischi determinato applicando i <span class=\"_ _1\"></span>modelli di <span class=\"_ _1\"></span>calcolo<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>perdita attesa <span class=\"_ _1\"></span>definiti <span class=\"_ _1\"></span>in app<span class=\"_ _1\"></span>licazione del<span class=\"_ _1\"></span> principio <span class=\"_ _1\"></span>contabile \u201c<span class=\"_ _1\"></span>IFRS9 Strumenti finanziari\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _8d\"> </span>voce <span class=\"_ _8d\"> </span>oneri <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>controversie <span class=\"_ _8d\"> </span>legali <span class=\"_ _8e\"> </span>comprende <span class=\"_ _8d\"> </span>gli <span class=\"_ _8d\"> </span>accantonamenti <span class=\"_ _8d\"> </span>co<span class=\"_ _1\"></span>stituiti <span class=\"_ _8d\"> </span>nell\u2019esercizio <span class=\"_ _8d\"> </span>per fronteggiare le previsioni di perdit<span class=\"_ _1\"></span>a a fronte di cause legali e revocato<span class=\"_ _1\"></span>rie fallimentari. <span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>voce <span class=\"_ _3\"></span>altri <span class=\"_ _1\"></span>accantonam<span class=\"_ _1\"></span>enti <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>stanziame<span class=\"_ _0\"></span>nti <span class=\"_ _3\"></span>utili <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronteggiare <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>operativi <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>cui l\u2019onere <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>48<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>mila <span class=\"_ _3\"></span>euro relat<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>all\u2019irrogazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>sanzione <span class=\"_ _1\"></span>pecuniaria<span class=\"_ _324\"> </span>94 <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>confronti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio in materia di trasparenza.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-712": {
   "value": "Sezione <span class=\"_ _42\"> </span>14   -<span class=\"ls125\">   </span>Rettifiche/riprese di <span class=\"_ _1\"></span>valore nette su attivit\u00e0 materiali   <span class=\"_ _1\"></span>-<span class=\"ls125\">   </span>voce<span class=\"_ _1\"></span> 210 14.1. Rettifiche di <span class=\"_ _0\"></span>valore nette<span class=\"_ _0\"></span> su attivit\u00e0 materiali: <span class=\"_ _0\"></span>composizio<span class=\"_ _0\"></span>ne<span class=\"ff7 fsb\"> </span><table class=\"s wc87 hacd\" id=\"_f533e1f7-0cea-457b-95e3-f6542852c970\"><tr><td></td><td></td><td class=\"c x5b0 y37eb wc88 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37ec w5b5 h6a1\"><div class=\"t m0 x67 h2f y11c8 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Component<span class=\"_ _0\"></span>e reddituali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37ed w5b6 h60a\"><div class=\"t m0 x42 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b1 y37ee wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">valore per<span class=\"_ _324\"> </span></div></td><td class=\"c x2f2 y37ed w55a h60a\"><div class=\"t m0 x3b h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Riprese di valore<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ed w5b7 h60a\"><div class=\"t m0 x30 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Risultato netto<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ef w5b5 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 mat<span class=\"_ _0\"></span>eriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b3 y37f0 wc89 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(a)<span class=\"_ _324\"> </span></div><div class=\"t m0 x5b2 h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(b)<span class=\"_ _324\"> </span></div></td><td class=\"c x5b4 y37f1 wc8a ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x2f2 y37ec w55a h5b5\"><div class=\"t m0 x3f h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">(c)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ec w5b7 h5b5\"><div class=\"t m0 xb6 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(a + b - <span class=\"ls12e\">c</span><span class=\"ls12e\">)</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f2 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1 Ad uso funz<span class=\"_ _0\"></span>ionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f2 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(18.774)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f2 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f2 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f2 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(18.774)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f3 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Di propriet\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f3 w5b6 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(7.678)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f3 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f3 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f3 w5b7 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(7.678)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f4 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Diritti d'uso ac<span class=\"_ _0\"></span>quisiti con <span class=\"_ _0\"></span>il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f4 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.096)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f4 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f4 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f4 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.096)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f5 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Detenut<span class=\"_ _0\"></span>e a scopo di inves<span class=\"_ _0\"></span>timento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f5 w5b6 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f5 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f5 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f5 w5b7 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f6 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Di propriet\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f6 w5b6 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f6 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f6 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f6 w5b7 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f7 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Diritti d'uso ac<span class=\"_ _0\"></span>quisiti con <span class=\"_ _0\"></span>il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f7 w5b6 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f7 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f7 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f7 w5b7 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f8 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3 Rimanenze<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f8 w5b6 h5b5\"><div class=\"t m0 x33 h2f y1dc3 ff2 fse fc0 sc0 ls133 ws0\">X <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5b5 y37f8 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f8 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f8 w5b7 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f9 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f9 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(18.838)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f9 w55a h5b5\"><div class=\"t m0 x7e h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f9 w55a h5b5\"><div class=\"t m0 x7e h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f9 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(18.838)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le rettifiche di valore s<span class=\"_ _1\"></span>u immobili di p<span class=\"_ _1\"></span>ropriet\u00e0 si riferis<span class=\"_ _1\"></span>cono esclusivamente agli <span class=\"_ _1\"></span>ammortamenti calcolati <span class=\"_ _1\"></span>in base alla vita utile dei cespiti<span class=\"_ _1\"></span>. Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201cDi<span class=\"_ _1\"></span>ritti d\u2019uso <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>risultano <span class=\"_ _2\"></span>is<span class=\"_ _1\"></span>critti gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>istenti <span class=\"_ _0\"></span>nel diritto  d\u2019uso <span class=\"_ _2c\"> </span>oggetto  dei <span class=\"_ _2c\"> </span>contratti  di <span class=\"_ _2c\"> </span>locazione  (c.d. <span class=\"_ _2c\"> </span>\u201cRight  of <span class=\"_ _2c\"> </span>Use  Asset\u201d <span class=\"_ _2c\"> </span>o  \u201cRoU <span class=\"_ _2c\"> </span>Asset\u201d)  rilevato <span class=\"_ _2c\"> </span>in applicazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>contabil<span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3b\"> </span>IFRS16 <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>leases\u201d <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>vigore <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _3b\"> </span>2019, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _3f\"> </span>come </span>sommatoria del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>leasing, <span class=\"_ _0\"></span>dei costi <span class=\"_ _0\"></span>diretti <span class=\"_ _0\"></span>iniziali, <span class=\"_ _0\"></span>dei pagame<span class=\"_ _0\"></span>nti effettuati <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>o prima<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>lla data <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>decorrenza <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>contratto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>(al <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>eventuali <span class=\"_ _2d\"> </span>incentivi <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2d\"> </span>ricevuti) <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3f\"> </span>costi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di smantellamento e/o ripristino.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>di cespiti, <span class=\"_ _1\"></span>dell\u2019impatto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettifiche <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>materiali,<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3f\"> </span>riport<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>alla <span class=\"_ _2d\"> </span>voce <span class=\"_ _3f\"> </span>\u201cC.2 <span class=\"_ _2d\"> </span>Ammortamenti\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>tabella <span class=\"_ _2d\"> </span>\u201c9.5 <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>9.6 <span class=\"_ _2d\"> </span>Variazioni <span class=\"_ _3f\"> </span>annue\u201d <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3f\"> </span>Sezione <span class=\"_ _2d\"> </span>9 dell\u2019Attivo dello Stato patrimoniale.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>di cespiti, <span class=\"_ _1\"></span>dell\u2019impatto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettifiche <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>materiali,<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _0\"></span>riportato alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201cC.2 Ammortamenti\u201d <span class=\"_ _0\"></span>della tabella <span class=\"_ _2\"></span>\u201c8.<span class=\"_ _1\"></span>6 Attiv<span class=\"_ _0\"></span>it\u00e0 materiali <span class=\"_ _2\"></span>ad uso funzionale: <span class=\"_ _2\"></span>Variazioni annue\u201d <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>tabella <span class=\"_ _29\"></span>\u201c8.7 <span class=\"_ _3\"></span>Attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span></span>materiali <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>scopo <span class=\"_ _29\"></span>d\u2019investimento: <span class=\"_ _3\"></span>Variazioni <span class=\"_ _29\"></span>annue\u201d <span class=\"_ _3\"></span>della Sezione 8 della Parte B.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _10c\"> </span>15   -<span class=\"ls125\">   </span>Re<span class=\"_ _1\"></span>ttifiche/riprese di valore nette<span class=\"_ _1\"></span> su attivit\u00e0 immateriali   <span class=\"_ _1\"></span>-   voce 220 15.1 Rettifiche<span class=\"_ _0\"></span> di valore nette di<span class=\"_ _0\"></span> attivit\u00e0 immater<span class=\"_ _0\"></span>iali: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc8b hace\" id=\"_84a5cce0-7610-4124-a3a2-e55db54e235d\"><tr><td></td><td></td><td class=\"c x5b6 y37fa wc88 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x280 y37fb w5b8 h6a3\"><div class=\"t m0 x8 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b7 y37fc wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">valore per<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5b8 y37fb w5bb h6a3\"><div class=\"t m0 x67 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Riprese di valore<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y37fb w5bc h6a3\"><div class=\"t m0 x26 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Risultato netto<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37fd w35e h6a2\"><div class=\"t m0 x4c h2f y13b ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Component<span class=\"_ _0\"></span>e redditual<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b9 y37fe wc8a ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">deterioramento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x5bb y37ff wc8c ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(a)<span class=\"_ _324\"> </span></div><div class=\"t m0 x5ba h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(b)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x5b8 y37fd w5bb h268\"><div class=\"t m0 xbe h2f y12c ff3 fse fc0 sc0 ls0 ws0\">(c)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y37fd w5bc h268\"><div class=\"t m0 xb6 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">(a + b - <span class=\"ls12e\">c</span><span class=\"ls12e\">)</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3800 w35e h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 im<span class=\"_ _0\"></span>materiali<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3801 w35e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui:softwar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3801 w5b8 h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(557)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3801 w3c5 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3801 w5bb h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3801 w5bc h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(557)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3802 w35e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Di propriet<span class=\"_ _0\"></span>\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3802 w5b8 h550\"><div class=\"t m0 x138 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3802 w3c5 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3802 w5bb h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3802 w5bc h550\"><div class=\"t m0 x9 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x2c8 y3803 wc8d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- Generate int<span class=\"_ _0\"></span>ernamente<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y3804 w5b8 h27e\"><div class=\"t m0 x1fd h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3804 w3c5 h27e\"><div class=\"t m0 x57 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3804 w5bb h27e\"><div class=\"t m0 x7e h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3804 w5bc h27e\"><div class=\"t m0 x7e h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x2c8 y3805 wc8e ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">dall'azienda<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3806 w35e h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3806 w5b8 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3806 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3806 w5bb h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3806 w5bc h550\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3807 w35e h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.2 Diritti d'us<span class=\"_ _0\"></span>o acquisiti con<span class=\"_ _0\"></span> il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3807 w5b8 h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3807 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3807 w5bb h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3807 w5bc h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3808 w35e h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B. Attivit\u00e0 poss<span class=\"_ _0\"></span>edute per <span class=\"_ _0\"></span>la vendita<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3808 w5b8 h5b3\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3808 w3c5 h5b3\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3808 w5bd h5b3\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3808 w5be h5b3\"><div class=\"t m0 x1d4 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3809 w35e h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3809 w5b8 h550\"><div class=\"t m0 x138 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3809 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3809 w5bb h550\"><div class=\"t m0 x1d4 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3809 w5bc h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le rettifiche di <span class=\"_ _0\"></span>valore si riferiscono esclusivamente agli ammortamenti calcolati in base alla <span class=\"_ _0\"></span>vita utile delle attivit\u00e0 immateriali.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _42\"> </span>17   -<span class=\"ls125\">   </span>Utili (perdite) delle partec<span class=\"_ _1\"></span>ipazioni   -<span class=\"ls125\">   </span>vo<span class=\"_ _1\"></span>ce <span class=\"ls84\">250<span class=\"_ _324\"> </span></span>17.1 Utile (perd<span class=\"_ _0\"></span>ite) delle parteci<span class=\"_ _0\"></span>pazioni: comp<span class=\"_ _0\"></span>osizione<table class=\"s wb5f had1\" id=\"_40c35918-53e0-4083-bab4-7ff5c66ff9cc\"><tr><td class=\"c x259 y3817 w10 h6a6\"><div class=\"t m0 xdd h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">Componente redd<span class=\"_ _0\"></span>ituale/Valori<span class=\"_ _0\"></span> </div></td><td class=\"c x552 y3817 w3da h6a6\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x553 y3817 w3d9 h6a6\"><div class=\"t m0 xc5 h7c y11cd ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x259 y3818 w509 h57f\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">1) Imprese a c<span class=\"_ _0\"></span>ontrollo congiunt<span class=\"_ _0\"></span>o </div></td><td class=\"c x552 y3818 w3da h57f\"><div class=\"t m0 x1e h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3818 w18a h57f\"><div class=\"t m0 x1e h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3819 w509 h57f\"><div class=\"t m0 xdd h3b y101 ff2 fse fc0 sc0 ls0 ws0\"> A. Proventi </div></td><td class=\"c x552 y3819 w3da h57f\"><div class=\"t m0 x1e h3b y20ad ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3819 w18a h57f\"><div class=\"t m0 x1e h3b y20ad ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y381a w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   1. Rivalutazion<span class=\"_ _0\"></span>i </div></td><td class=\"c x552 y381a w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y381a w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y381b w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   2. Utili da cess<span class=\"_ _0\"></span>ione </div></td><td class=\"c x552 y381b w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y381b w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y381c w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   3. Riprese di va<span class=\"_ _0\"></span>lore </div></td><td class=\"c x552 y381c w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y381c w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y381d w10 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   4. Altri prove<span class=\"_ _0\"></span>nti </div></td><td class=\"c x552 y381d w50b h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y381d w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y381e w10 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\"> B. Oneri </div></td><td class=\"c x552 y381e w50b h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y381e w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y381f w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   1. Svalutazion<span class=\"_ _0\"></span>i </div></td><td class=\"c x552 y381f w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y381f w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y3820 w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   2. Rettifiche<span class=\"_ _0\"></span> di valore da det<span class=\"_ _0\"></span>erioramento </div></td><td class=\"c x552 y3820 w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3820 w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y3821 w509 h5b8\"><div class=\"t m0 xdd h3b y24b8 ff2 fse fc0 sc0 ls0 ws0\">   3. Perdite da<span class=\"_ _0\"></span> cessione </div></td><td class=\"c x552 y3821 w3da h5b8\"><div class=\"t m0 x1e h3b y24b9 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3821 w18a h5b8\"><div class=\"t m0 x1e h3b y24b9 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y3822 w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   4. Altri oner<span class=\"_ _0\"></span>i </div></td><td class=\"c x552 y3822 w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3822 w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y3823 w509 h57f\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">Risultato Netto<span class=\"_ _0\"></span> </div></td><td class=\"c x552 y3823 w3da h57f\"><div class=\"t m0 x1e h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3823 w18a h57f\"><div class=\"t m0 x1e h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3824 w509 h57f\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">2) Imprese sottopo<span class=\"_ _0\"></span>ste a influenz<span class=\"_ _0\"></span>a notevole </div></td><td class=\"c x552 y3824 w3da h57f\"><div class=\"t m0 x33 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">501 </div></td><td class=\"c x426 y3824 w18a h57f\"><div class=\"t m0 x1d4 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x259 y3825 w509 h57f\"><div class=\"t m0 xdd h3b y101 ff2 fse fc0 sc0 ls0 ws0\"> A. Proventi </div></td><td class=\"c x552 y3825 w3da h57f\"><div class=\"t m0 x33 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">501 </div></td><td class=\"c x426 y3825 w18a h57f\"><div class=\"t m0 x1d4 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x259 y3826 w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   1. Rivalutazion<span class=\"_ _0\"></span>i </div></td><td class=\"c x552 y3826 w3da h5b5\"><div class=\"t m0 x33 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">501<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3826 w18a h5b5\"><div class=\"t m0 x1d4 h3b y1dc3 ff2 fse fc0 sc0 ls3f ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3827 w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   2. Utili da cess<span class=\"_ _0\"></span>ione </div></td><td class=\"c x552 y3827 w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3827 w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y3828 w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   3. Riprese di va<span class=\"_ _0\"></span>lore </div></td><td class=\"c x552 y3828 w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3828 w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y3829 w10 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   4. Altri prove<span class=\"_ _0\"></span>nti </div></td><td class=\"c x552 y3829 w50b h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y3829 w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y382a w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\"> B. Oneri </div></td><td class=\"c x552 y382a w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y382a w18a h5b5\"><div class=\"t m0 x1e h7c y13c8 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y382b w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   1. Svalutazion<span class=\"_ _0\"></span>i </div></td><td class=\"c x552 y382b w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y382b w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y382c w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   2. Rettifiche<span class=\"_ _0\"></span> di valore da det<span class=\"_ _0\"></span>erioramento </div></td><td class=\"c x552 y382c w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y382c w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y382d w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   3. Perdite da<span class=\"_ _0\"></span> cessione </div></td><td class=\"c x552 y382d w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y382d w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y382e w509 h5b5\"><div class=\"t m0 xdd h3b y1dc3 ff2 fse fc0 sc0 ls0 ws0\">   4. Altri oner<span class=\"_ _0\"></span>i </div></td><td class=\"c x552 y382e w3da h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x426 y382e w18a h5b5\"><div class=\"t m0 x1e h3b y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x259 y382f w509 h57f\"><div class=\"t m0 xdd h7c y101 ff3 fse fc0 sc0 ls0 ws0\">Risultato Netto<span class=\"_ _0\"></span> </div></td><td class=\"c x552 y382f w3da h57f\"><div class=\"t m0 x33 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">501 </div></td><td class=\"c x426 y382f w18a h57f\"><div class=\"t m0 x1d4 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr><tr><td class=\"c x259 y3830 w509 h57f\"><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x552 y3830 w3da h57f\"><div class=\"t m0 x33 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">501 </div></td><td class=\"c x426 y3830 w18a h57f\"><div class=\"t m0 x1d4 h7c y101 ff3 fse fc0 sc0 ls0 ws0\">192 </div></td></tr></table>Le <span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>ci <span class=\"_ _3\"></span><span class=\"ff5\">\u201c2) <span class=\"_ _1\"></span>A.1 <span class=\"_ _3\"></span>Rivalutazioni\u201d <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>\u201c2) <span class=\"_ _1\"></span>B.1 <span class=\"_ _3\"></span>Svalutazioni\u201d <span class=\"_ _3\"></span>espongono <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>dell\u2019attribuzione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span>periodo della <span class=\"_ _0\"></span>collegata <span class=\"_ _0\"></span>Anthilia Capital <span class=\"_ _0\"></span>Partners SGR <span class=\"_ _2\"></span>S.p.A<span class=\"_ _1\"></span>. a <span class=\"_ _2\"></span>fr<span class=\"_ _1\"></span>onte de<span class=\"_ _0\"></span>lla sua valutazione <span class=\"_ _0\"></span>col me<span class=\"_ _0\"></span>todo del<span class=\"_ _324\"> </span>patrimonio netto.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _10c\"> </span>19   -<span class=\"ls125\">   </span>Re<span class=\"_ _1\"></span>ttifiche di valore <span class=\"_ _1\"></span><span class=\"ff4\">dell\u2019avviamento \u2013</span> Voc<span class=\"_ _1\"></span>e 270<span class=\"_ _324\"> </span>I <span class=\"_ _1\"></span>risultati <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>test d\u2019impairment <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>avviamenti <span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>critti <span class=\"_ _1\"></span>in bi<span class=\"_ _1\"></span>lancio <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>hanno comportato <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> rilevazio<span class=\"_ _1\"></span>ne di<span class=\"_ _324\"> </span>rettifiche di valore.<span class=\"_ _324\"> </span>Per quanto riguarda la metodol<span class=\"_ _1\"></span>ogia adottata per l\u2019effettuaz<span class=\"_ _1\"></span>ione dei test si rimanda al commento della<span class=\"_ _324\"> </span>\u201cSezione 10 \u2013<span class=\"ff2\"> </span>Attivit\u00e0 i<span class=\"_ _1\"></span>mmateriali\u201d dell\u2019Attivo dello Stato patrimonial<span class=\"_ _1\"></span>e<span class=\"ff20 fc3\"> <span class=\"_ _44\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-700": {
   "value": "Sezione <span class=\"_ _42\"> </span>14   -<span class=\"ls125\">   </span>Rettifiche/riprese di <span class=\"_ _1\"></span>valore nette su attivit\u00e0 materiali   <span class=\"_ _1\"></span>-<span class=\"ls125\">   </span>voce<span class=\"_ _1\"></span> 210 14.1. Rettifiche di <span class=\"_ _0\"></span>valore nette<span class=\"_ _0\"></span> su attivit\u00e0 materiali: <span class=\"_ _0\"></span>composizio<span class=\"_ _0\"></span>ne<span class=\"ff7 fsb\"> </span><table class=\"s wc87 hacd\" id=\"_f533e1f7-0cea-457b-95e3-f6542852c970\"><tr><td></td><td></td><td class=\"c x5b0 y37eb wc88 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y37ec w5b5 h6a1\"><div class=\"t m0 x67 h2f y11c8 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Component<span class=\"_ _0\"></span>e reddituali<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37ed w5b6 h60a\"><div class=\"t m0 x42 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b1 y37ee wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">valore per<span class=\"_ _324\"> </span></div></td><td class=\"c x2f2 y37ed w55a h60a\"><div class=\"t m0 x3b h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Riprese di valore<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ed w5b7 h60a\"><div class=\"t m0 x30 h2f y11cd ff3 fse fc0 sc0 ls0 ws0\">Risultato netto<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37ef w5b5 h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 mat<span class=\"_ _0\"></span>eriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b3 y37f0 wc89 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(a)<span class=\"_ _324\"> </span></div><div class=\"t m0 x5b2 h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(b)<span class=\"_ _324\"> </span></div></td><td class=\"c x5b4 y37f1 wc8a ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">deterioramento<span class=\"_ _324\"> </span></div></td><td class=\"c x2f2 y37ec w55a h5b5\"><div class=\"t m0 x3f h2f y13c8 ff3 fse fc0 sc0 ls0 ws0\">(c)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37ec w5b7 h5b5\"><div class=\"t m0 xb6 h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(a + b - <span class=\"ls12e\">c</span><span class=\"ls12e\">)</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f2 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1 Ad uso funz<span class=\"_ _0\"></span>ionale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f2 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(18.774)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f2 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f2 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f2 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(18.774)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f3 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Di propriet\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f3 w5b6 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(7.678)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f3 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f3 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f3 w5b7 h5b5\"><div class=\"t m0 x138 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(7.678)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f4 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Diritti d'uso ac<span class=\"_ _0\"></span>quisiti con <span class=\"_ _0\"></span>il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f4 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.096)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f4 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f4 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f4 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(11.096)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f5 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Detenut<span class=\"_ _0\"></span>e a scopo di inves<span class=\"_ _0\"></span>timento<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f5 w5b6 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f5 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f5 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f5 w5b7 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f6 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Di propriet\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f6 w5b6 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f6 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f6 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f6 w5b7 h5b5\"><div class=\"t m0 x3 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(64)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f7 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">- Diritti d'uso ac<span class=\"_ _0\"></span>quisiti con <span class=\"_ _0\"></span>il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f7 w5b6 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f7 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f7 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f7 w5b7 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f8 w5b5 h5b5\"><div class=\"t m0 xc5 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3 Rimanenze<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f8 w5b6 h5b5\"><div class=\"t m0 x33 h2f y1dc3 ff2 fse fc0 sc0 ls133 ws0\">X <span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5b5 y37f8 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f8 w55a h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f8 w5b7 h5b5\"><div class=\"t m0 x1fd h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37f9 w5b5 h5b5\"><div class=\"t m0 x3a h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x30c y37f9 w5b6 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(18.838)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b5 y37f9 w55a h5b5\"><div class=\"t m0 x7e h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f2 y37f9 w55a h5b5\"><div class=\"t m0 x7e h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y37f9 w5b7 h5b5\"><div class=\"t m0 x2f h2f y1dc3 ff3 fse fc0 sc0 ls0 ws0\">(18.838)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le rettifiche di valore s<span class=\"_ _1\"></span>u immobili di p<span class=\"_ _1\"></span>ropriet\u00e0 si riferis<span class=\"_ _1\"></span>cono esclusivamente agli <span class=\"_ _1\"></span>ammortamenti calcolati <span class=\"_ _1\"></span>in base alla vita utile dei cespiti<span class=\"_ _1\"></span>. Alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201cDi<span class=\"_ _1\"></span>ritti d\u2019uso <span class=\"_ _2\"></span>acquisiti con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>leasing\u201d <span class=\"_ _0\"></span>risultano <span class=\"_ _2\"></span>is<span class=\"_ _1\"></span>critti gli <span class=\"_ _2\"></span>ammortamenti <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>istenti <span class=\"_ _0\"></span>nel diritto  d\u2019uso <span class=\"_ _2c\"> </span>oggetto  dei <span class=\"_ _2c\"> </span>contratti  di <span class=\"_ _2c\"> </span>locazione  (c.d. <span class=\"_ _2c\"> </span>\u201cRight  of <span class=\"_ _2c\"> </span>Use  Asset\u201d <span class=\"_ _2c\"> </span>o  \u201cRoU <span class=\"_ _2c\"> </span>Asset\u201d)  rilevato <span class=\"_ _2c\"> </span>in applicazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>contabil<span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _3b\"> </span>IFRS16 <span class=\"_ _3b\"> </span>\u201c<span class=\"_ _1\"></span>leases\u201d <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>vigore <span class=\"_ _3b\"> </span>dal <span class=\"_ _3b\"> </span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _3b\"> </span>2019, <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _3f\"> </span>come </span>sommatoria del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>leasing, <span class=\"_ _0\"></span>dei costi <span class=\"_ _0\"></span>diretti <span class=\"_ _0\"></span>iniziali, <span class=\"_ _0\"></span>dei pagame<span class=\"_ _0\"></span>nti effettuati <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>o prima<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>lla data <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>decorrenza <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>contratto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>(al <span class=\"_ _2d\"> </span>netto <span class=\"_ _2d\"> </span>degli <span class=\"_ _2d\"> </span>eventuali <span class=\"_ _2d\"> </span>incentivi <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2d\"> </span>ricevuti) <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3f\"> </span>costi<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di smantellamento e/o ripristino.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>di cespiti, <span class=\"_ _1\"></span>dell\u2019impatto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettifiche <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>materiali,<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3f\"> </span>riport<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>alla <span class=\"_ _2d\"> </span>voce <span class=\"_ _3f\"> </span>\u201cC.2 <span class=\"_ _2d\"> </span>Ammortamenti\u201d <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>tabella <span class=\"_ _2d\"> </span>\u201c9.5 <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>9.6 <span class=\"_ _2d\"> </span>Variazioni <span class=\"_ _3f\"> </span>annue\u201d <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _3f\"> </span>Sezione <span class=\"_ _2d\"> </span>9 dell\u2019Attivo dello Stato patrimoniale.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>di cespiti, <span class=\"_ _1\"></span>dell\u2019impatto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettifiche <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>materiali,<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _0\"></span>riportato alla <span class=\"_ _0\"></span>voce <span class=\"_ _2\"></span>\u201cC.2 Ammortamenti\u201d <span class=\"_ _0\"></span>della tabella <span class=\"_ _2\"></span>\u201c8.<span class=\"_ _1\"></span>6 Attiv<span class=\"_ _0\"></span>it\u00e0 materiali <span class=\"_ _2\"></span>ad uso funzionale: <span class=\"_ _2\"></span>Variazioni annue\u201d <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>tabella <span class=\"_ _29\"></span>\u201c8.7 <span class=\"_ _3\"></span>Attivit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _29\"></span></span>materiali <span class=\"_ _3\"></span>detenute <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>scopo <span class=\"_ _29\"></span>d\u2019investimento: <span class=\"_ _3\"></span>Variazioni <span class=\"_ _29\"></span>annue\u201d <span class=\"_ _3\"></span>della Sezione 8 della Parte B.<span class=\"_ _324\"> </span>Sezione <span class=\"_ _10c\"> </span>15   -<span class=\"ls125\">   </span>Re<span class=\"_ _1\"></span>ttifiche/riprese di valore nette<span class=\"_ _1\"></span> su attivit\u00e0 immateriali   <span class=\"_ _1\"></span>-   voce 220 15.1 Rettifiche<span class=\"_ _0\"></span> di valore nette di<span class=\"_ _0\"></span> attivit\u00e0 immater<span class=\"_ _0\"></span>iali: compo<span class=\"_ _0\"></span>sizione<span class=\"ff7 fsb\"> </span><table class=\"s wc8b hace\" id=\"_84a5cce0-7610-4124-a3a2-e55db54e235d\"><tr><td></td><td></td><td class=\"c x5b6 y37fa wc88 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x280 y37fb w5b8 h6a3\"><div class=\"t m0 x8 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b7 y37fc wc76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">valore per<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5b8 y37fb w5bb h6a3\"><div class=\"t m0 x67 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Riprese di valore<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y37fb w5bc h6a3\"><div class=\"t m0 x26 h2f ye83 ff3 fse fc0 sc0 ls0 ws0\">Risultato netto<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y37fd w35e h6a2\"><div class=\"t m0 x4c h2f y13b ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0/Component<span class=\"_ _0\"></span>e redditual<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b9 y37fe wc8a ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">deterioramento<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x5bb y37ff wc8c ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(a)<span class=\"_ _324\"> </span></div><div class=\"t m0 x5ba h2f y346f ff3 fse fc0 sc0 ls0 ws0\">(b)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x5b8 y37fd w5bb h268\"><div class=\"t m0 xbe h2f y12c ff3 fse fc0 sc0 ls0 ws0\">(c)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y37fd w5bc h268\"><div class=\"t m0 xb6 h2f ye80 ff3 fse fc0 sc0 ls0 ws0\">(a + b - <span class=\"ls12e\">c</span><span class=\"ls12e\">)</span><span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3800 w35e h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 im<span class=\"_ _0\"></span>materiali<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3801 w35e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">di cui:softwar<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3801 w5b8 h550\"><div class=\"t m0 x28 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(557)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3801 w3c5 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3801 w5bb h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3801 w5bc h550\"><div class=\"t m0 x23 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(557)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3802 w35e h550\"><div class=\"t m0 x3a h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">A.1 Di propriet<span class=\"_ _0\"></span>\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3802 w5b8 h550\"><div class=\"t m0 x138 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3802 w3c5 h550\"><div class=\"t m0 x57 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3802 w5bb h550\"><div class=\"t m0 x7e h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3802 w5bc h550\"><div class=\"t m0 x9 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x2c8 y3803 wc8d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- Generate int<span class=\"_ _0\"></span>ernamente<span class=\"_ _324\"> </span></div></td><td class=\"c x280 y3804 w5b8 h27e\"><div class=\"t m0 x1fd h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3804 w3c5 h27e\"><div class=\"t m0 x57 h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3804 w5bb h27e\"><div class=\"t m0 x7e h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3804 w5bc h27e\"><div class=\"t m0 x7e h2f ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x2c8 y3805 wc8e ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">dall'azienda<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3806 w35e h550\"><div class=\"t m0 xc5 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">- Altre<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3806 w5b8 h550\"><div class=\"t m0 x138 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3806 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3806 w5bb h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3806 w5bc h550\"><div class=\"t m0 x9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3807 w35e h550\"><div class=\"t m0 x3a h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">A.2 Diritti d'us<span class=\"_ _0\"></span>o acquisiti con<span class=\"_ _0\"></span> il leasing<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3807 w5b8 h550\"><div class=\"t m0 x1fd h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3807 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3807 w5bb h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3807 w5bc h550\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3808 w35e h5b3\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">B. Attivit\u00e0 poss<span class=\"_ _0\"></span>edute per <span class=\"_ _0\"></span>la vendita<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3808 w5b8 h5b3\"><div class=\"t m0 x33 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3808 w3c5 h5b3\"><div class=\"t m0 x57 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3808 w5bd h5b3\"><div class=\"t m0 x7e h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3808 w5be h5b3\"><div class=\"t m0 x1d4 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3809 w35e h550\"><div class=\"t m0 x3a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3809 w5b8 h550\"><div class=\"t m0 x138 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x5bc y3809 w3c5 h550\"><div class=\"t m0 x57 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5b8 y3809 w5bb h550\"><div class=\"t m0 x1d4 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x495 y3809 w5bc h550\"><div class=\"t m0 x9 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">(4.582)<span class=\"ff7 fsb\"> </span></div></td></tr></table>Le rettifiche di <span class=\"_ _0\"></span>valore si riferiscono esclusivamente agli ammortamenti calcolati in base alla <span class=\"_ _0\"></span>vita utile delle attivit\u00e0 immateriali.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-762": {
   "value": "Sezione <span class=\"_ _10c\"> </span>16   -<span class=\"ls125\">   </span>Gli <span class=\"_ _1\"></span>altri oneri e prove<span class=\"_ _1\"></span>nti di gestione   -<span class=\"ls125\">   </span>voce<span class=\"_ _1\"></span> 230 16.1 Altri oneri di g<span class=\"_ _0\"></span>estione: com<span class=\"_ _0\"></span>posizione<span class=\"ff7 fsb\"> </span><table class=\"s wc8f hacf\" id=\"_5c4a321e-0e07-45d0-825d-cef5dde0bd4c\"><tr><td></td><td class=\"c x5bd y380a w550 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380a w552 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380b w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to spese per m<span class=\"_ _0\"></span>igliorie su beni d<span class=\"_ _0\"></span>i terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380b w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.105)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380b w552 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.228)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380c w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _0\"></span>ealizzo di beni m<span class=\"_ _0\"></span>ateriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380c w550 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380c w552 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380d w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Oneri su serv<span class=\"_ _0\"></span>izi non bancari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380d w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.729)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380d w552 h550\"><div class=\"t m0 x75 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(20.349)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380e w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380e w550 h550\"><div class=\"t m0 x28 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(4.860)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380e w552 h550\"><div class=\"t m0 x22 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(21.592)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cOneri <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>servizi <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>bancari\u201d <span class=\"_ _2c\"> </span>includeva  a <span class=\"_ _2d\"> </span>fine <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>18.632 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro, <span class=\"_ _2c\"> </span>l\u2019impatto dell\u2019accantonamento pru<span class=\"_ _1\"></span>denziale relativ<span class=\"_ _1\"></span>o alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione del po<span class=\"_ _1\"></span>tenziale <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span><span class=\"ff2 ls18\">a <span class=\"ls0\">seguito del <span class=\"_ _1\"></span>sequestro </span></span>preventivo dei crediti d\u2019impos<span class=\"_ _1\"></span>ta Ecobonus/Sismabonus acquista<span class=\"_ _1\"></span>ti nel tempo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>16.2 Altri proventi di gestione: composizione<span class=\"_ _1\"></span><span class=\"ff7\"> </span><table class=\"s wc90 had0\" id=\"_20733ccf-56a0-4d51-b490-a2e818573dc7\"><tr><td></td><td class=\"c x500 y380f w5c2 h5cd\"><div class=\"t m0 xc5 h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y380f w5c5 h5cd\"><div class=\"t m0 xc5 h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3810 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Recupero d<span class=\"_ _0\"></span>i imposte da ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3810 w5c2 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">37.097<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3810 w5c5 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.054<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3811 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Recupero spes<span class=\"_ _0\"></span>e su conti c<span class=\"_ _0\"></span>orrenti e d<span class=\"_ _0\"></span>epositi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3811 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.677<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3811 w5c5 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.054<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3812 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fitti e canon<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3812 w5c2 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">99<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5be y3812 w5c5 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3813 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altri recuperi di<span class=\"_ _0\"></span> spesa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3813 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.682<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3813 w5c5 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.207<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3814 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Utili da realizzo <span class=\"_ _0\"></span>beni mater<span class=\"_ _0\"></span>iali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3814 w5c2 h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3814 w5c5 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3815 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3815 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.267<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3815 w5c5 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">67.490<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3816 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3816 w5c2 h550\"><div class=\"t m0 x38 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">49.823<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3816 w5c5 h550\"><div class=\"t m0 x5a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">104.861<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _29\"></span>voce <span class=\"_ _29\"></span>\u201cRecupero <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>terzi\u201d <span class=\"_ _29\"></span>include <span class=\"_ _29\"></span>principalmente <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>recup<span class=\"_ _1\"></span>eri <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>imposta <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>bollo <span class=\"_ _29\"></span>su conti <span class=\"_ _3\"></span>correnti, <span class=\"_ _1\"></span>conti <span class=\"_ _3\"></span>depositi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>altri <span class=\"_ _1\"></span>investimenti <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>complessivi <span class=\"_ _3\"></span>34<span class=\"ls29\">.7<span class=\"lsb\">93</span></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>(ex 31.277 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro) <span class=\"_ _3\"></span>e i <span class=\"_ _1\"></span>recuperi <span class=\"_ _3\"></span>dell\u2019imposta sostitutiva <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>121 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>ex <span class=\"_ _1\"></span>1.793 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> euro).  La voce \u201cAltri\u201d include al 31 dicembre 2024<span class=\"_ _1\"></span><span class=\"ff2\">: </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>badwill <span class=\"_ _3b\"> </span>lordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>2,8 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"> </span>risultante <span class=\"_ _3b\"> </span>dal <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>purchase <span class=\"_ _3b\"></span>price </span></span>allocation <span class=\"_ _3f\"> </span>(PPA) <span class=\"_ _3f\"> </span>provvis<span class=\"_ _1\"></span>orio <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>seguito <span class=\"_ _3f\"> </span>dall\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span></span>l <span class=\"_ _3f\"> </span>ramo <span class=\"_ _2d\"> </span><span class=\"ff5\">d\u2019azienda <span class=\"_ _2d\"> </span>d</span>i <span class=\"_ _3f\"> </span>BPPB <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>c.d. \u201cOperazione Mercadante\u201d finaliz<span class=\"_ _1\"></span>zata <span class=\"ff2 ls7\">il 7<span class=\"ls0\"> dicembre 2024.<span class=\"_ _1\"></span>  </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>badwill <span class=\"_ _3b\"> </span>lordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>2,6 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>ultante <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>pur<span class=\"_ _1\"></span>chase <span class=\"_ _29\"></span>pric<span class=\"_ _1\"></span>e </span></span>allocation <span class=\"_ _3b\"></span>(PPA) <span class=\"_ _29\"></span>definitiv<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span><span class=\"ff5\">a <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019acquisizione <span class=\"_ _3b\"></span>d</span>i <span class=\"_ _3b\"></span>Dynamica <span class=\"_ _29\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>Dynamica <span class=\"_ _3b\"> </span>Agenzia finalizzata il<span class=\"_ _1\"></span> 1\u00b0 Giugno 2024<span class=\"ls29\">. </span> Tale <span class=\"_ _2\"></span>voce, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2023, <span class=\"_ _2\"></span>accoglieva <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>badwill <span class=\"_ _2\"></span>lordo <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>66<span class=\"_ _3\"></span><span class=\"ls29\">,1</span> <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>risultante dal <span class=\"_ _1\"></span>processo <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>purchase <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>allocation <span class=\"_ _3\"></span>(PPA) definitiv<span class=\"_ _3\"></span>o <span class=\"ff5\">a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>dall\u2019acquisizione <span class=\"_ _3\"></span>dei rami <span class=\"_ _3\"></span>d\u2019azienda </span>del Gruppo BPER nella c.d. \u201c<span class=\"_ _1\"></span>Operazione Lanternina\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-779": {
   "value": "<div class=\"c w5bf h550 gs6e\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">16.1 Altri oneri di g<span class=\"_ _0\"></span>estione: com<span class=\"_ _0\"></span>posizione<span class=\"ff7 fsb\"> </span></div></div><div class=\"gs6f\"><table class=\"s wc8f hacf\" id=\"_5c4a321e-0e07-45d0-825d-cef5dde0bd4c\"><tr><td></td><td class=\"c x5bd y380a w550 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380a w552 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380b w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to spese per m<span class=\"_ _0\"></span>igliorie su beni d<span class=\"_ _0\"></span>i terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380b w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.105)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380b w552 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.228)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380c w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _0\"></span>ealizzo di beni m<span class=\"_ _0\"></span>ateriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380c w550 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380c w552 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380d w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Oneri su serv<span class=\"_ _0\"></span>izi non bancari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380d w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.729)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380d w552 h550\"><div class=\"t m0 x75 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(20.349)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380e w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380e w550 h550\"><div class=\"t m0 x28 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(4.860)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380e w552 h550\"><div class=\"t m0 x22 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(21.592)<span class=\"ff7 fsb\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs70\"><div class=\"t m0 x3 ha y2229 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha y24ab ff5 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cOneri <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>servizi <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>bancari\u201d <span class=\"_ _2c\"> </span>includeva  a <span class=\"_ _2d\"> </span>fine <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>18.632 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro, <span class=\"_ _2c\"> </span>l\u2019impatto </div><div class=\"t m0 x3 ha y5e7 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019accantonamento pru<span class=\"_ _1\"></span>denziale relativ<span class=\"_ _1\"></span>o alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione del po<span class=\"_ _1\"></span>tenziale <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span><span class=\"ff2 ls18\">a <span class=\"ls0\">seguito del <span class=\"_ _1\"></span>sequestro </span></span></div><div class=\"t m0 x3 ha y1621 ff5 fs4 fc0 sc0 ls0 ws0\">preventivo dei crediti d\u2019impos<span class=\"_ _1\"></span>ta Ecobonus/Sismabonus acquista<span class=\"_ _1\"></span>ti nel tempo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y24ac ff2 fs4 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-784": {
   "value": "16.1 Altri oneri di g<span class=\"_ _0\"></span>estione: com<span class=\"_ _0\"></span>posizione<span class=\"ff7 fsb\"> </span><table class=\"s wc8f hacf\" id=\"_5c4a321e-0e07-45d0-825d-cef5dde0bd4c\"><tr><td></td><td class=\"c x5bd y380a w550 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380a w552 h605\"><div class=\"t m0 xc5 h2f y2127 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380b w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Ammortamen<span class=\"_ _0\"></span>to spese per m<span class=\"_ _0\"></span>igliorie su beni d<span class=\"_ _0\"></span>i terzi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380b w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.105)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380b w552 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(1.228)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380c w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Perdite da r<span class=\"_ _0\"></span>ealizzo di beni m<span class=\"_ _0\"></span>ateriali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380c w550 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(26)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380c w552 h550\"><div class=\"t m0 x34 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(15)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380d w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">Oneri su serv<span class=\"_ _0\"></span>izi non bancari<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380d w550 h550\"><div class=\"t m0 x25 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(3.729)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380d w552 h550\"><div class=\"t m0 x75 h2f yf4 ff2 fse fc0 sc0 ls0 ws0\">(20.349)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y380e w5c1 h550\"><div class=\"t m0 x67 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5bd y380e w550 h550\"><div class=\"t m0 x28 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(4.860)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x507 y380e w552 h550\"><div class=\"t m0 x22 h2f yf4 ff3 fse fc0 sc0 ls0 ws0\">(21.592)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201cOneri <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>servizi <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>bancari\u201d <span class=\"_ _2c\"> </span>includeva  a <span class=\"_ _2d\"> </span>fine <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>23, <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>18.632 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro, <span class=\"_ _2c\"> </span>l\u2019impatto dell\u2019accantonamento pru<span class=\"_ _1\"></span>denziale relativ<span class=\"_ _1\"></span>o alla <span class=\"_ _1\"></span>valutaz<span class=\"_ _1\"></span>ione del po<span class=\"_ _1\"></span>tenziale <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span><span class=\"ff2 ls18\">a <span class=\"ls0\">seguito del <span class=\"_ _1\"></span>sequestro </span></span>preventivo dei crediti d\u2019impos<span class=\"_ _1\"></span>ta Ecobonus/Sismabonus acquista<span class=\"_ _1\"></span>ti nel tempo.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-753": {
   "value": "16.2 Altri proventi di gestione: composizione<span class=\"_ _1\"></span><span class=\"ff7\"> </span><table class=\"s wc90 had0\" id=\"_20733ccf-56a0-4d51-b490-a2e818573dc7\"><tr><td></td><td class=\"c x500 y380f w5c2 h5cd\"><div class=\"t m0 xc5 h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y380f w5c5 h5cd\"><div class=\"t m0 xc5 h2f y213b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3810 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Recupero d<span class=\"_ _0\"></span>i imposte da ter<span class=\"_ _0\"></span>zi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3810 w5c2 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">37.097<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3810 w5c5 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">33.054<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3811 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Recupero spes<span class=\"_ _0\"></span>e su conti c<span class=\"_ _0\"></span>orrenti e d<span class=\"_ _0\"></span>epositi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3811 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1.677<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3811 w5c5 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.054<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3812 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Fitti e canon<span class=\"_ _0\"></span>i attivi<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3812 w5c2 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">99<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x5be y3812 w5c5 h550\"><div class=\"t m0 xd7 h2f yf55 ff2 fse fc0 sc0 ls3f ws0\">55<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3813 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altri recuperi di<span class=\"_ _0\"></span> spesa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3813 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.682<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3813 w5c5 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">2.207<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3814 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Utili da realizzo <span class=\"_ _0\"></span>beni mater<span class=\"_ _0\"></span>iali<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3814 w5c2 h550\"><div class=\"t m0 x32 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3814 w5c5 h550\"><div class=\"t m0 x1f9 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">1<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3815 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3815 w5c2 h550\"><div class=\"t m0 x3c h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">8.267<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3815 w5c5 h550\"><div class=\"t m0 x38 h2f yf55 ff2 fse fc0 sc0 ls0 ws0\">67.490<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3816 w5c4 h550\"><div class=\"t m0 x67 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x500 y3816 w5c2 h550\"><div class=\"t m0 x38 h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">49.823<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5be y3816 w5c5 h550\"><div class=\"t m0 x5a h2f yf55 ff3 fse fc0 sc0 ls0 ws0\">104.861<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _29\"></span>voce <span class=\"_ _29\"></span>\u201cRecupero <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>terzi\u201d <span class=\"_ _29\"></span>include <span class=\"_ _29\"></span>principalmente <span class=\"_ _29\"></span>i <span class=\"_ _29\"></span>recup<span class=\"_ _1\"></span>eri <span class=\"_ _29\"></span>relativi <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>imposta <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>bollo <span class=\"_ _29\"></span>su conti <span class=\"_ _3\"></span>correnti, <span class=\"_ _1\"></span>conti <span class=\"_ _3\"></span>depositi <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>altri <span class=\"_ _1\"></span>investimenti <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>clientela <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>complessivi <span class=\"_ _3\"></span>34<span class=\"ls29\">.7<span class=\"lsb\">93</span></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>(ex 31.277 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro) <span class=\"_ _3\"></span>e i <span class=\"_ _1\"></span>recuperi <span class=\"_ _3\"></span>dell\u2019imposta sostitutiva <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span>121 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>ex <span class=\"_ _1\"></span>1.793 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> euro).  La voce \u201cAltri\u201d include al 31 dicembre 2024<span class=\"_ _1\"></span><span class=\"ff2\">: </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>badwill <span class=\"_ _3b\"> </span>lordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>2,8 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"> </span>risultante <span class=\"_ _3b\"> </span>dal <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>purchase <span class=\"_ _3b\"></span>price </span></span>allocation <span class=\"_ _3f\"> </span>(PPA) <span class=\"_ _3f\"> </span>provvis<span class=\"_ _1\"></span>orio <span class=\"_ _3f\"> </span><span class=\"ff5\">a <span class=\"_ _2d\"> </span>seguito <span class=\"_ _3f\"> </span>dall\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span></span>l <span class=\"_ _3f\"> </span>ramo <span class=\"_ _2d\"> </span><span class=\"ff5\">d\u2019azienda <span class=\"_ _2d\"> </span>d</span>i <span class=\"_ _3f\"> </span>BPPB <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>c.d. \u201cOperazione Mercadante\u201d finaliz<span class=\"_ _1\"></span>zata <span class=\"ff2 ls7\">il 7<span class=\"ls0\"> dicembre 2024.<span class=\"_ _1\"></span>  </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>badwill <span class=\"_ _3b\"> </span>lordo <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>2,6 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>ultante <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>pur<span class=\"_ _1\"></span>chase <span class=\"_ _29\"></span>pric<span class=\"_ _1\"></span>e </span></span>allocation <span class=\"_ _3b\"></span>(PPA) <span class=\"_ _29\"></span>definitiv<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span><span class=\"ff5\">a <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019acquisizione <span class=\"_ _3b\"></span>d</span>i <span class=\"_ _3b\"></span>Dynamica <span class=\"_ _29\"></span>Retail<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>Dynamica <span class=\"_ _3b\"> </span>Agenzia finalizzata il<span class=\"_ _1\"></span> 1\u00b0 Giugno 2024<span class=\"ls29\">. </span> Tale <span class=\"_ _2\"></span>voce, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2023, <span class=\"_ _2\"></span>accoglieva <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>badwill <span class=\"_ _2\"></span>lordo <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>66<span class=\"_ _3\"></span><span class=\"ls29\">,1</span> <span class=\"_ _2\"></span>milioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>risultante dal <span class=\"_ _1\"></span>processo <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>purchase <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>allocation <span class=\"_ _3\"></span>(PPA) definitiv<span class=\"_ _3\"></span>o <span class=\"ff5\">a <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>dall\u2019acquisizione <span class=\"_ _3\"></span>dei rami <span class=\"_ _3\"></span>d\u2019azienda </span>del Gruppo BPER nella c.d. \u201c<span class=\"_ _1\"></span>Operazione Lanternina\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-713": {
   "value": "Sezione      21   -<span class=\"ls125\">   </span><span class=\"ff4\">Le impos<span class=\"_ _1\"></span>te sul reddito dell\u2019ese<span class=\"_ _1\"></span>rcizio dell\u2019operativit\u00e0 corrente   <span class=\"_ _1\"></span></span>-<span class=\"ls125\">   </span>voce 300<span class=\"_ _324\"> </span>21.1 Imposte <span class=\"_ _0\"></span>sul reddito dell'<span class=\"_ _0\"></span>esercizio dell'op<span class=\"_ _0\"></span>erativit\u00e0 corrente: comp<span class=\"_ _0\"></span>osizione<table class=\"s wc92 had3\" id=\"_fde416ec-a9ab-43b2-8da3-b314cd83f09a\"><tr><td class=\"c x27f y3845 w5c9 h572\"><div class=\"t m0 x67 h2f y137 ff3 fse fc0 sc0 ls0 ws0\">Componenti redd<span class=\"_ _0\"></span>ituali/Settori<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y3845 w541 h572\"><div class=\"t m0 x67 h2f y137 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y3845 w542 h572\"><div class=\"t m0 x67 h2f y137 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3846 w5cb h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">1. Imposte corr<span class=\"_ _0\"></span>enti (-)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y3846 w541 h5b5\"><div class=\"t m0 x27 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(33.942)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y3846 w542 h5b5\"><div class=\"t m0 x27 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(34.580)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3847 w5cb h5c4\"><div class=\"t m0 x67 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">2. Variazioni de<span class=\"_ _0\"></span>lle imposte corr<span class=\"_ _0\"></span>enti dei precede<span class=\"_ _0\"></span>nti eserciz<span class=\"_ _0\"></span>i (+/-)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y3847 w541 h5c4\"><div class=\"t m0 x20 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">(67)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y3847 w542 h5c4\"><div class=\"t m0 x151 h2f y206f ff2 fse fc0 sc0 ls3f ws0\">62<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y3848 w5cb h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">3. Riduzione de<span class=\"_ _0\"></span>lle imposte corr<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nti dell'esercizio (<span class=\"_ _0\"></span>+)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y3848 w541 h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y3848 w542 h5b5\"><div class=\"t m0 xb7 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3849 wc93 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.bis Riduzione<span class=\"_ _0\"></span> delle imposte<span class=\"_ _0\"></span> correnti dell'<span class=\"_ _0\"></span>esercizio per<span class=\"_ _0\"></span> crediti d'impos<span class=\"_ _0\"></span>ta di cui a<span class=\"_ _0\"></span>lla Legge n.<span class=\"_ _324\"> </span></div></td><td class=\"c x567 y384a w541 h5c4\"><div class=\"t m0 xb7 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y384a w542 h5c4\"><div class=\"t m0 xb7 h2f y206f ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y384b wc94 ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">214/2011 (+)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y384c w5cb h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">4. Variazione d<span class=\"_ _0\"></span>elle imposte ant<span class=\"_ _0\"></span>icipate (+/-)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y384c w541 h5b5\"><div class=\"t m0 x27 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(31.571)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y384c w542 h5b5\"><div class=\"t m0 x27 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">(27.747)<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y384d w5cb h5b5\"><div class=\"t m0 x67 h2f y1dc3 ff2 fse fc0 sc0 ls0 ws0\">5. Variazione d<span class=\"_ _0\"></span>elle imposte diff<span class=\"_ _0\"></span>erite (+/-)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x567 y384d w541 h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">466<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x568 y384d w542 h5b5\"><div class=\"t m0 xbe h2f y1dc3 ff2 fse fc0 sc0 ls3f ws0\">398<span class=\"ff7 fsb ls0\"> </span></div></td></tr><tr><td class=\"c x27f y384e w5cb h6ab\"><div class=\"t m0 x67 h2f y24cf ff3 fse fc0 sc0 ls0 ws0\">6. Imposte di c<span class=\"_ _0\"></span>ompetenza dell'<span class=\"_ _0\"></span>esercizio (-) (-1+<span class=\"_ _0\"></span>/-2+3+3bis+/-4+/-<span class=\"_ _0\"></span><span class=\"ls4b\">5)</span><span class=\"ls4b\"><span class=\"ff7 fsb ls0\"> </span></span></div></td><td class=\"c x567 y384e w541 h6ab\"><div class=\"t m0 x27 h2f y24cf ff3 fse fc0 sc0 ls0 ws0\">(65.114)<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x568 y384e w542 h6ab\"><div class=\"t m0 x27 h2f y24cf ff3 fse fc0 sc0 ls0 ws0\">(61.867)<span class=\"ff7 fsb\"> </span></div></td></tr></table>La <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>\u201c2. Variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imposte <span class=\"_ _3\"></span>correnti dei <span class=\"_ _3\"></span>precedenti <span class=\"_ _1\"></span>esercizi\u201d <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>riferisce <span class=\"_ _3\"></span>al ricalco<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>impo<span class=\"_ _1\"></span>ste<span class=\"_ _324\"> </span>al 31 dicembre <span class=\"lsb\">2023.<span class=\"_ _324\"> </span></span>L\u2019importo <span class=\"_ _3b\"> </span>evidenziato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _29\"></span>\u201c4. <span class=\"_ _3b\"></span>Variazione <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>imposte <span class=\"_ _29\"></span>anticipate\u201d <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>dovuto <span class=\"_ _3b\"></span>principalmente <span class=\"_ _29\"></span>alle<span class=\"_ _324\"> </span>imposte <span class=\"_ _29\"></span>anticipate <span class=\"_ _29\"></span>annullate <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>effett<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>ded<span class=\"_ _1\"></span>uzione <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>valutazioni <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>perdite <span class=\"_ _3\"></span>su <span class=\"_ _29\"></span>crediti <span class=\"_ _29\"></span>verso<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>la<span class=\"_ _324\"> </span>clientela <span class=\"_ _3b\"> </span>secondo <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>piano <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>riassorbimento <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _3b\"> </span>dal <span class=\"_ _2d\"> </span>D.L. <span class=\"_ _3f\"> </span>n. <span class=\"_ _3b\"> </span>83 <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>2015 <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>successive <span class=\"_ _3f\"> </span>modifiche <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span>integrazioni.<span class=\"_ _324\"> </span>21.2 Riconciliazi<span class=\"_ _0\"></span>one tra onere <span class=\"_ _0\"></span>fiscale teoric<span class=\"_ _0\"></span>o e onere fi<span class=\"_ _0\"></span>scale effettivo<span class=\"_ _0\"></span> di bilancio<table class=\"s wc95 had4\" id=\"_c5da450f-bfb7-411e-9da4-56303bda121e\"><tr><td></td><td class=\"c x5c3 y384f w5ce h305\"><div class=\"t m0 x8b h7c y216c ff3 fse fc0 sc0 ls0 ws0\">IRES </div></td><td></td><td class=\"c x5c4 y384f w5cf h305\"><div class=\"t m0 x1f1 h7c y216c ff3 fse fc0 sc0 ls0 ws0\"> IRAP  </div></td><td></td></tr><tr><td class=\"c x556 y3850 w5cd h305\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">Risultato prim<span class=\"_ _0\"></span>a delle impost<span class=\"_ _0\"></span>e </div></td><td class=\"c x5c5 y3850 w57c h305\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">         190.012  </div></td><td></td><td class=\"c x5c4 y3850 w5d0 h305\"><div class=\"t m0 x8 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">           190.012  </div></td><td></td></tr><tr><td class=\"c x556 y3851 w5cd h305\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">Costi non deduc<span class=\"_ _0\"></span>ibili ai fini IR<span class=\"_ _0\"></span>AP </div></td><td></td><td></td><td class=\"c x5c4 y3851 w5d0 h305\"><div class=\"t m0 x8 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">             42.653  </div></td><td></td></tr><tr><td class=\"c x556 y3852 w5cd h305\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">Ricavi non tass<span class=\"_ _0\"></span>abili ai fini IRAP </div></td><td></td><td></td><td class=\"c x5c4 y3852 w5d0 h305\"><div class=\"t m0 x67 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">           (12.018<span class=\"_ _0\"></span>) </div></td><td></td></tr><tr><td class=\"c x556 y3853 w5cd h305\"><div class=\"t m0 x189 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">Sub Totale </div></td><td class=\"c x5c5 y3853 w57c h305\"><div class=\"t m0 x30 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">         190.012  </div></td><td></td><td class=\"c x5c4 y3853 w5d0 h305\"><div class=\"t m0 x8 h3b y216c ff2 fse fc0 sc0 ls0 ws0\">           220.647  </div></td><td></td></tr><tr><td class=\"c x273 y3854 wc96 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Onere fiscale teoric<span class=\"_ _0\"></span>o</div></td><td></td><td class=\"c x5c6 y3855 wec h5fd\"><div class=\"t m0 xee h7c y11c9 ff3 fse fc0 sc0 ls0 ws0\">      (52.253) </div></td><td></td><td class=\"c x5c7 y3855 w4f3 h5fd\"><div class=\"t m0 x71 h7c y11c9 ff3 fse fc0 sc0 ls0 ws0\">        (12.290)<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x273 y3856 wc97 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">24% Ires - 3,5% Addi<span class=\"_ _0\"></span>zionale Ire<span class=\"_ _0\"></span>s - 5,57% Irap<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3857 wc98 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Differenze tem<span class=\"_ _0\"></span>poranee tassa<span class=\"_ _0\"></span>bili in eserci<span class=\"_ _0\"></span>zi</div></td><td class=\"c x5c5 y3858 w57c h5e1\"><div class=\"t m0 x26 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">                (35)<span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x5c4 y3858 w5d0 h5e1\"><div class=\"t m0 x67 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">                  (35)<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x273 y3859 wc99 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">successivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y385a wc9a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Differenze tem<span class=\"_ _0\"></span>poranee ded<span class=\"_ _0\"></span>ucibili in eserci<span class=\"_ _0\"></span>zi</div></td><td class=\"c x5c5 y385b w57c h5c8\"><div class=\"t m0 x30 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">           56.038  </div></td><td></td><td class=\"c x5c4 y385b w5d0 h5c8\"><div class=\"t m0 x8 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">             42.618  </div></td><td></td></tr><tr><td class=\"c x273 y385c wc99 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">successivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y385d wc9b ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Rigiro delle diff<span class=\"_ _0\"></span>erenze tempor<span class=\"_ _0\"></span>anee da<span class=\"_ _0\"></span> esercizi</div></td><td class=\"c x5c5 y385e w57c h5c8\"><div class=\"t m0 x26 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">       (156.199) </div></td><td></td><td class=\"c x5c4 y385e w5d0 h5c8\"><div class=\"t m0 x67 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">         (106.345) </div></td><td></td></tr><tr><td class=\"c x273 y385f wc9c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">precedenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3860 wc9d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Differenze ch<span class=\"_ _0\"></span>e non si riverseran<span class=\"_ _0\"></span>no negli es<span class=\"_ _0\"></span>ercizi</div></td><td class=\"c x5c5 y3861 w57c h6ad\"><div class=\"t m0 x30 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">             3.150  </div></td><td></td><td class=\"c x5c4 y3861 w5d0 h6ad\"><div class=\"t m0 x67 h3b y2127 ff2 fse fc0 sc0 ls0 ws0\">             (5.764<span class=\"_ _0\"></span>) </div></td><td></td></tr><tr><td class=\"c x273 y3862 wc99 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">successivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x556 y3863 w5cd he8\"><div class=\"t m0 x86 h3b y117 ff2 fse fc0 sc0 ls0 ws0\">Imponibile fisca<span class=\"_ _0\"></span>le </div></td><td class=\"c x5c5 y3863 w57c he8\"><div class=\"t m0 x30 h3b y117 ff2 fse fc0 sc0 ls0 ws0\">           92.966  </div></td><td></td><td class=\"c x5c4 y3863 w5d0 he8\"><div class=\"t m0 x8 h3b y117 ff2 fse fc0 sc0 ls0 ws0\">           151.121  </div></td><td></td></tr><tr><td class=\"c x273 y3864 wc9e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Imposte correnti<span class=\"_ _0\"></span> dell'esercizi<span class=\"_ _0\"></span>o</div></td><td></td><td class=\"c x5c6 y3865 wec h5c8\"><div class=\"t m0 xee h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">      (25.566) </div></td><td></td><td class=\"c x5c7 y3865 w4f3 h5c8\"><div class=\"t m0 x71 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">          (8.417)<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x273 y3208 wc97 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">24% Ires - 3,5% Addi<span class=\"_ _0\"></span>zionale Ire<span class=\"_ _0\"></span>s - 5,57% Irap<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>Il <span class=\"_ _1\"></span>totale <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201cImposte <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>renti <span class=\"_ _1\"></span>dell\u2019esercizio\u201d <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>presente <span class=\"_ _1\"></span>tabella, <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>33.983 <span class=\"_ _1\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro,<span class=\"_ _324\"> </span>corrisponde alla <span class=\"_ _1\"></span>somma <span class=\"_ _1\"></span>di quanto<span class=\"_ _1\"></span> indicato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>\u201c1. <span class=\"_ _1\"></span>Imposte correnti\u201d<span class=\"_ _1\"></span> della<span class=\"_ _1\"></span> tabella <span class=\"_ _1\"></span>21.1 e <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>voce<span class=\"_ _324\"> </span>\u201c5. Imposte e tasse\u201d della tabella 22.1.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La differenza tra l\u2019onere fiscale teorico e le impo<span class=\"_ _1\"></span>ste correnti \u00e8 dovuta pr<span class=\"_ _1\"></span>incipalmente: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">al <span class=\"_ _3\"></span>recupero <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>sva<span class=\"_ _1\"></span>lutazioni <span class=\"_ _29\"></span>sui <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>esercizi <span class=\"_ _29\"></span>precedenti, <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _29\"></span>dell\u2019art. <span class=\"_ _29\"></span>16 <span class=\"_ _3\"></span>comma <span class=\"_ _29\"></span>4 <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span></span></span>Decreto Legge 27 giugno 20<span class=\"_ _1\"></span>15, n. 83 e successive <span class=\"_ _1\"></span>modifiche e integrazioni;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">alla <span class=\"_ _1\"></span>deduzione d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>quota <span class=\"_ _1\"></span>annuale <span class=\"_ _3\"></span>del 10%, <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>commi <span class=\"_ _1\"></span>1067<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e 10<span class=\"_ _1\"></span>68 <span class=\"_ _1\"></span>dell\u2019art. <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>n.<span class=\"_ _324\"> </span></span></span>145/2018, <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>componenti <span class=\"_ _2d\"> </span>reddituali <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>dall\u2019adozione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>modello <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle<span class=\"_ _324\"> </span>perdite <span class=\"_ _3f\"> </span>attese <span class=\"_ _3f\"> </span>sui <span class=\"_ _3f\"> </span>crediti <span class=\"_ _2d\"> </span>verso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>clientela, <span class=\"_ _3f\"> </span>is<span class=\"_ _1\"></span>critte <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>sed<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>prima <span class=\"_ _3f\"> </span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>principio<span class=\"_ _324\"> </span>contabile IFRS 9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Sezione   25   -<span class=\"ls125\">   </span>Utile per azione <table class=\"s wc9f had5\" id=\"_e52223ab-0a1e-4daa-b62b-df66b5871d2a\"><tr><td></td><td class=\"c x515 y3866 w5de h588\"><div class=\"t m0 x8b h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td class=\"c x5c8 y3866 w5df h588\"><div class=\"t m0 x138 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td><td></td></tr><tr><td></td><td class=\"c x5c9 y3867 wca0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Azioni<span class=\"_ _324\"> </span></div></td><td class=\"c x5ca y3867 wca1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Azioni di<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5cb y3867 wca0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Azioni<span class=\"_ _324\"> </span></div></td><td class=\"c x5cc y3867 wca1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Azioni di<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x5cd y3868 wca2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ordinarie<span class=\"_ _324\"> </span></div></td><td class=\"c x5ce y3868 wca3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">risparmio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5cf y3868 wca4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ordinarie<span class=\"_ _324\"> </span></div></td><td class=\"c x5d0 y3868 wca3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">risparmio<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3869 wca5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Utile netto di p<span class=\"_ _0\"></span>ertinenza d<span class=\"_ _0\"></span>el Gruppo at<span class=\"_ _0\"></span>tribuibile<span class=\"_ _324\"> </span></div></td><td class=\"c x515 y386a w5db h579\"><div class=\"t m0 x95 h3b y11bd ff2 fse fc0 sc0 ls3f ws0\">125<span class=\"ls0\">.</span>543<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x5d1 y386a w5dc h579\"><div class=\"t m0 x3 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5c8 y386a w5dd h579\"><div class=\"t m0 x151 h3b y11bd ff2 fse fc0 sc0 ls3f ws0\">240<span class=\"ls40\">.3</span>61<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x26b y386a w499 h579\"><div class=\"t m0 x3 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y386b wca6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">alle diverse ca<span class=\"_ _0\"></span>tegorie di azio<span class=\"_ _0\"></span>ni (migliaia d<span class=\"_ _0\"></span>i euro)<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y386c w5da h5e8\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Numero medi<span class=\"_ _0\"></span>o azioni in circo<span class=\"_ _0\"></span>lazione(*)  </div></td><td class=\"c x515 y386c w5db h5e8\"><div class=\"t m0 x138 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">134.136<span class=\"ls0\">.791</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x5d1 y386c w5dc h5e8\"><div class=\"t m0 x151 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">         -  </div></td><td class=\"c x5c8 y386c w5dd h5e8\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">134.363.049 </div></td><td></td><td class=\"c x26b y386c w499 h5e8\"><div class=\"t m0 x151 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">         -  </div></td></tr><tr><td class=\"c x259 y386d w5da h588\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Numero medi<span class=\"_ _0\"></span>o azioni poten<span class=\"_ _0\"></span>zialmente diluitiv<span class=\"_ _0\"></span>e </div></td><td class=\"c x515 y386d w5db h588\"><div class=\"t m0 xff h3b y11d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5d1 y386d w5dc h588\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        -<span class=\"_ _0\"></span>    </div></td><td class=\"c x5c8 y386d w5dd h588\"><div class=\"t m0 x139 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x26b y386d w499 h588\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        -<span class=\"_ _0\"></span>    </div></td></tr><tr><td class=\"c x259 y386e w5da h5e8\"><div class=\"t m0 xdd h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Numero medi<span class=\"_ _0\"></span>o azioni diluite<span class=\"_ _0\"></span> </div></td><td class=\"c x515 y386e w5db h5e8\"><div class=\"t m0 x138 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">134.136<span class=\"ls0\">.791</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x5d1 y386e w5dc h5e8\"><div class=\"t m0 x151 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">         -  </div></td><td class=\"c x5c8 y386e w5dd h5e8\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">134.363.049 </div></td><td></td><td class=\"c x26b y386e w499 h5e8\"><div class=\"t m0 x151 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">         -  </div></td></tr><tr><td class=\"c x259 y386f w5da h588\"><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">Utile per azione<span class=\"_ _0\"></span> (euro) </div></td><td class=\"c x515 y386f w5e0 h588\"><div class=\"t m0 x84 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">0<span class=\"ls10b\">,9</span>4 </div></td><td></td><td class=\"c x5d2 y386f w505 h588\"><div class=\"t m0 x3c h7c y11d ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5c8 y386f w5dd h588\"><div class=\"t m0 x75 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">1,79 </div></td><td></td><td class=\"c x26b y386f w499 h588\"><div class=\"t m0 x38 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3870 w5da h588\"><div class=\"t m0 xdd h7c y11d ff3 fse fc0 sc0 ls0 ws0\">Utile per azione<span class=\"_ _0\"></span> diluito (euro) </div></td><td class=\"c x515 y3870 w5e0 h588\"><div class=\"t m0 x84 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">0<span class=\"ls10b\">,9</span>4 </div></td><td></td><td class=\"c x5d2 y3870 w505 h588\"><div class=\"t m0 x3c h7c y11d ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5c8 y3870 w5dd h588\"><div class=\"t m0 x75 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">1,79 </div></td><td></td><td class=\"c x26b y3870 w499 h588\"><div class=\"t m0 x38 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>(*) La media po<span class=\"_ _0\"></span>nderata delle a<span class=\"_ _0\"></span>zioni in circolaz<span class=\"_ _0\"></span>ione \u00e8 calco<span class=\"_ _0\"></span>lata escludendo<span class=\"_ _0\"></span> le azioni pro<span class=\"_ _0\"></span>prie riacquistate<span class=\"_ _324\"> </span>25.1 Numero medio delle azioni ordinarie a capitale diluito<span class=\"_ _324\"> </span>Nell\u2019esercizio <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>alcuna <span class=\"_ _3\"></span>operazione <span class=\"_ _3\"></span>sul <span class=\"_ _1\"></span>capita<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>sociale<span class=\"_ _1\"></span><span class=\"ff2\">, <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>salvo <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Programma <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span></span>acquisto Azioni Propr<span class=\"_ _1\"></span>ie <span class=\"ff5\">autorizz<span class=\"_ _1\"></span>ato dall\u2019Assemblea in data 18 aprile 202<span class=\"_ _1\"></span>4 su proposta del Consi<span class=\"_ _1\"></span>glio stesso<span class=\"_ _3\"></span></span><span class=\"ls29\">;<span class=\"_ _324\"> </span></span>non sono stati emessi<span class=\"_ _1\"></span>, inoltre, <span class=\"ff5\">strumenti finanziari che potr<span class=\"_ _1\"></span>ebbero comportare l\u2019emissione di azio<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span></span>.<span class=\"_ _324\"> </span>I<span class=\"ff5\">l <span class=\"_ _1\"></span>numero medio <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ato per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>calcolo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019utile per <span class=\"_ _1\"></span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span></span>diluito <span class=\"_ _1\"></span>\u00e8, pertanto, <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>numero<span class=\"_ _324\"> </span>medio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>az<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>in circolazione <span class=\"_ _2\"></span>(calcolato <span class=\"_ _0\"></span>escludendo <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>azioni <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>oprie <span class=\"_ _2\"></span>riacquistate), <span class=\"_ _0\"></span>ossia<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ls128\">n.<span class=\"_ _1\"></span><span class=\"ls0\">134.136.791<span class=\"_ _324\"> </span></span></span>azioni ordinarie priv<span class=\"_ _1\"></span>e del valore nominale.<span class=\"_ _324\"> </span>25.2 Altre informazioni<span class=\"_ _324\"> </span>Nessuna ulteriore informazione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-775": {
   "value": "PARTE <span class=\"_ _2c\"> </span> <span class=\"_ _46\"> </span>E <span class=\"_ _2c\"> </span> <span class=\"_ _46\"> </span>-<span class=\"ls134\">  </span>INFORMAZIO<span class=\"_ _0\"></span>NI <span class=\"_ _2c\"> </span>SUI <span class=\"_ _46\"> </span>RISCHI <span class=\"_ _2c\"> </span>E <span class=\"_ _46\"> </span>SULLE<span class=\"_ _0\"></span> <span class=\"_ _46\"> </span>RELATIV<span class=\"_ _0\"></span>E <span class=\"_ _2c\"> </span>POLITICHE <span class=\"_ _2c\"> </span>DI COPERTURA Premessa Il Sistema <span class=\"_ _2\"></span>dei Controlli <span class=\"_ _0\"></span>Interni e<span class=\"_ _0\"></span> di <span class=\"_ _2\"></span>Gestio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>Rischi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>costituito <span class=\"ff5\">dall\u2019insieme delle <span class=\"_ _2\"></span>regole, delle <span class=\"_ _0\"></span>procedure </span>e <span class=\"_ _47\"> </span>delle <span class=\"_ _47\"> </span>strutture <span class=\"_ _47\"> </span>organizzative <span class=\"_ _47\"> </span>volte <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>consentire <span class=\"_ _47\"> </span>l\u2019identificazio<span class=\"_ _1\"></span>ne, <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>misurazione, <span class=\"_ _47\"> </span>la <span class=\"_ _40\"> </span>gestione <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>il monitoraggio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>principali <span class=\"_ _0\"></span>rischi. <span class=\"_ _0\"></span>Tale <span class=\"_ _0\"></span>sistema <span class=\"_ _2\"></span>\u00e8 integrato <span class=\"_ _2\"></span>negli assetti <span class=\"_ _2\"></span>organiz<span class=\"_ _1\"></span>zativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di governo <span class=\"_ _2\"></span>societar<span class=\"_ _3\"></span><span class=\"ls135\">io </span>adottati dal Gruppo. Le  linee  guida <span class=\"_ _3d\"> </span>del  sis<span class=\"_ _1\"></span>tema  sono  definite <span class=\"_ _3d\"> </span>in  apposita <span class=\"_ _3d\"> </span>normativa  interna. <span class=\"_ _3d\"> </span>Le  disposizioni <span class=\"_ _3d\"> </span>operative  e informative <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>dettaglio <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>merito <span class=\"_ _2c\"> </span>ai  controlli <span class=\"_ _2d\"> </span>po<span class=\"_ _1\"></span>sti <span class=\"_ _2d\"> </span>in  e<span class=\"_ _0\"></span>ssere, <span class=\"_ _2c\"> </span>ai <span class=\"_ _2c\"> </span>vari  livelli, <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>ui <span class=\"_ _2c\"> </span>processi <span class=\"_ _2c\"> </span>aziendali <span class=\"_ _2c\"> </span>sono<span class=\"_ _1\"></span> contenute <span class=\"fs3\">nella specifica normativa di funzione e procedure interne</span>. Il <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>organizzativo <span class=\"_ _1\"></span>adottato <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>funz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Risk Management <span class=\"_ _3\"></span>sia a <span class=\"_ _3\"></span>diretto riporto <span class=\"_ _3b\"> </span>dell\u2019Amministrat<span class=\"_ _1\"></span>ore <span class=\"_ _3b\"></span>Delegato <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>par<span class=\"_ _1\"></span>tecipi <span class=\"_ _3b\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>processo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>rischi <span class=\"_ _3b\"> </span>volto <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>identificare, misurare, <span class=\"_ _2d\"> </span>valutare, <span class=\"_ _2d\"> </span>monitorare, <span class=\"_ _2d\"> </span>pr<span class=\"_ _1\"></span>evenire <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>atte<span class=\"_ _3\"></span>nuare <span class=\"_ _3f\"> </span>nonch\u00e9 <span class=\"_ _2d\"> </span>comunicar<span class=\"_ _1\"></span>e <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _2d\"> </span>assunti <span class=\"_ _2d\"> </span>o <span class=\"_ _2d\"> </span>assumibili nell\u2019esercizio <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>impr<span class=\"_ _1\"></span>esa. <span class=\"_ _3b\"> </span>T<span class=\"_ _1\"></span>ale <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3f\"> </span>svolge <span class=\"_ _3b\"> </span>l\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3f\"> </span>anche <span class=\"_ _3f\"> </span>nei <span class=\"_ _3f\"> </span>confronti <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>controllate, <span class=\"_ _3f\"> </span>secondo quanto previsto da appos<span class=\"_ _1\"></span>iti Accordi di Servizio in materia.<span class=\"_ _1\"></span> Il Consiglio <span class=\"_ _1\"></span>di Amministr<span class=\"_ _1\"></span>azione approva<span class=\"_ _1\"></span>, almeno s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>base annuale, il<span class=\"_ _1\"></span> \u201cRisk <span class=\"_ _1\"></span>Appetite <span class=\"_ _1\"></span>Framework (RAF)\u201d <span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a \u201cPolicy <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>gestione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>aziendali\u201d <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>definiscono <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>propensione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>rischio, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>soglie <span class=\"_ _1\"></span>di tolleranza,  i  limiti  nonch\u00e9  le  regole  e  le<span class=\"_ _1\"></span>  <span class=\"ff5\">metodolo<span class=\"_ _1\"></span>gie  di  monitoraggio  dei  rischi.  Nell\u2019ambito  di <span class=\"_ _3d\"> </span>tali </span>documenti <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>previs<span class=\"_ _1\"></span>ti, <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>singola <span class=\"_ _29\"></span>entit\u00e0 <span class=\"_ _29\"></span>giuridica, <span class=\"_ _3b\"></span>specifici <span class=\"_ _29\"></span>indicatori<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>relative soglie <span class=\"_ _2c\"> </span>di  attenzione, <span class=\"_ _2d\"> </span>indiv<span class=\"_ _1\"></span>iduando  le <span class=\"_ _2d\"> </span>funzioni  competenti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>gli  specifici <span class=\"_ _2c\"> </span>meccani<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>mi <span class=\"_ _2c\"> </span>di  controllo <span class=\"_ _2c\"> </span>e prevedendo flussi informativi dedicati. <span class=\"_ _0\"></span>\u00c8 altres\u00ec parte de<span class=\"_ _0\"></span>l sistema di ge<span class=\"_ _0\"></span>stione dei rischi del <span class=\"_ _0\"></span>Gruppo anche <span class=\"_ _0\"></span>il processo <span class=\"_ _1\"></span>interno <span class=\"_ _3\"></span>di adeguatezza <span class=\"_ _3\"></span>patrimoniale <span class=\"_ _1\"></span>(ICAAP) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>tema <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>governo <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>gestione del <span class=\"_ _3\"></span>rischio di liquidit\u00e0 (ILAAP).<span class=\"_ _324\"> </span>SEZIONE 1 <span class=\"ff4\">\u2013</span> RISCHI DEL CO<span class=\"_ _1\"></span>NSOLIDATO CONTABILE<span class=\"_ _1\"></span> Informazioni di natura quantitativa A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Qualit\u00e0 del credito </span></span>A.1    Esposizi<span class=\"_ _0\"></span>oni creditizie d<span class=\"_ _0\"></span>eteriorate e non det<span class=\"_ _0\"></span>eriorate: con<span class=\"_ _0\"></span>sistenza, rettifiche<span class=\"_ _0\"></span> di valore, dina<span class=\"_ _0\"></span>mica, distrib<span class=\"_ _0\"></span>uzione economi<span class=\"_ _0\"></span>ca   A.1.1 Distribuzione <span class=\"_ _1\"></span>delle attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie per portaf<span class=\"_ _1\"></span>ogli di appartenen<span class=\"_ _1\"></span>za e per quali<span class=\"_ _1\"></span>t\u00e0 creditizia (v<span class=\"_ _1\"></span>alori di bilancio)<span class=\"_ _3\"></span><span class=\"ff2\"> </span><table class=\"s wca7 had6\" id=\"_3585c472-2726-43cd-9699-bc9849de0738\"><tr><td></td><td></td><td></td><td class=\"c x5d3 y3871 wca8 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Inadempienze<span class=\"_ _324\"> </span></div></td><td class=\"c x5d4 y3872 wca9 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x593 y3871 wcaa ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni scadu<span class=\"_ _1\"></span>te<span class=\"_ _324\"> </span></div></td><td class=\"c x5d5 y3871 wcab ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Altre esposizioni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3873 w5ec h6bd\"><div class=\"t m0 x67 h1b8 y24fb ff3 fs10 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x3a6 y3873 w597 h6bd\"><div class=\"t m0 x67 h1b8 y24fb ff3 fs10 fc0 sc0 ls0 ws0\">Sofferenze<span class=\"ff2\"> </span></div></td><td class=\"c x5d6 y3874 wcac ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td class=\"c x5d7 y3875 wcad ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">scadute<span class=\"_ _324\"> </span></div></td><td class=\"c x5d8 y3874 wcae ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _324\"> </span></div></td><td class=\"c x5d5 y3874 wcae ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _324\"> </span></div></td><td class=\"c x5d9 y3873 w3ad h6bd\"><div class=\"t m0 x30 h1b8 y24fb ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x5da y3876 wcaf ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3877 wcb0 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3878 wcb1 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al c<span class=\"_ _1\"></span>osto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y3879 w597 h2f4\"><div class=\"t m0 x2b hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">36.471<span class=\"ls0\"> </span></div></td><td class=\"c x488 y3879 w5e9 h2f4\"><div class=\"t m0 x9 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">138.288<span class=\"ls0\"> </span></div></td><td class=\"c x377 y3879 w5ea h2f4\"><div class=\"t m0 x1f1 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">16.351<span class=\"ls0\"> </span></div></td><td class=\"c x5db y3879 w3e1 h2f4\"><div class=\"t m0 x3 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">94.477<span class=\"ls0\"> </span></div></td><td class=\"c x5dc y3879 w5eb h2f4\"><div class=\"t m0 x4e hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">15.182.587<span class=\"ls0\"> </span></div></td><td class=\"c x5d9 y3879 w3ad h2f4\"><div class=\"t m0 x67 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">15.468.174<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y387a wae6 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y387b wcb2 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2. <span class=\"ls0\">Attivit\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y387c wcb3 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al fa<span class=\"_ _1\"></span>ir value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y387d wcb4 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">con impatto sull<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y387e w597 h279\"><div class=\"t m0 x8f hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y387e w5e9 h279\"><div class=\"t m0 xa7 hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y387e w5ea h279\"><div class=\"t m0 x1d4 hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y387e w3e1 h279\"><div class=\"t m0 x57 hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y387e w5eb h279\"><div class=\"t m0 x22 hbd yf9 ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td><td class=\"c x5d9 y387e w3ad h279\"><div class=\"t m0 x27 hbd yf9 ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y387f wcb5 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3880 wa08 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3881 wcb0 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3883 wcb6 had7\"><div class=\"t m0 x23f h1b8 y3882 ff2 fs10 fc0 sc0 ls0 ws0\">designate al<span class=\"_ _1\"></span> fair<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">value<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y3884 w597 h24e\"><div class=\"t m0 x8f hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y3884 w5e9 h24e\"><div class=\"t m0 xa7 hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y3884 w5ea h24e\"><div class=\"t m0 x1d4 hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y3884 w3e1 h24e\"><div class=\"t m0 x57 hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y3884 w5eb h24e\"><div class=\"t m0 x1fd hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5d9 y3884 w3ad h24e\"><div class=\"t m0 x2e hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3885 wcb7 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31fa wcb8 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y3886 w597 h284\"><div class=\"t m0 x8f hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y3886 w5e9 h284\"><div class=\"t m0 xa7 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y3886 w5ea h284\"><div class=\"t m0 x1d4 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y3886 w3e1 h284\"><div class=\"t m0 x57 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y3886 w5eb h284\"><div class=\"t m0 x34 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">31 </div></td><td class=\"c x5d9 y3886 w3ad h284\"><div class=\"t m0 x20 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">31 </div></td></tr><tr><td class=\"c x273 y3887 wcb9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">obbligat<span class=\"_ _1\"></span>oriamente<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3888 wcb3 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al fa<span class=\"_ _1\"></span>ir value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3889 wcb0 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y388a w597 h273\"><div class=\"t m0 x8f hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y388a w5e9 h273\"><div class=\"t m0 xa7 hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y388a w5ea h273\"><div class=\"t m0 x1d4 hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y388a w3e1 h273\"><div class=\"t m0 x57 hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y388a w5eb h273\"><div class=\"t m0 x1fd hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5d9 y388a w3ad h273\"><div class=\"t m0 x2e hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y388b wcba ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">in corso di dismis<span class=\"_ _1\"></span>sione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y388c w5ed h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff2\"> </span></div></td><td class=\"c x5dd y388c w51b h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x3a6 y388c w597 h550\"><div class=\"t m0 x2b h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">36.471 </div></td><td class=\"c x488 y388c w5e9 h550\"><div class=\"t m0 x36 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">138.288 </div></td><td class=\"c x377 y388c w5ea h550\"><div class=\"t m0 x1f1 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">16.351 </div></td><td class=\"c x5db y388c w3e1 h550\"><div class=\"t m0 x38 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">94.477 </div></td><td class=\"c x5dc y388c w5eb h550\"><div class=\"t m0 x8f h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">16.169.471 </div></td><td class=\"c x5d9 y388c w3ad h550\"><div class=\"t m0 x67 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">16.455.058 </div></td></tr><tr><td class=\"c x27f y388d w5e8 h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff2\"> </span></div></td><td class=\"c x5dd y388d w51b h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2\"> </span></div></td><td class=\"c x3a6 y388d w597 h550\"><div class=\"t m0 x2b h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">47.890 </div></td><td class=\"c x488 y388d w5e9 h550\"><div class=\"t m0 x36 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">139.722 </div></td><td class=\"c x377 y388d w5ea h550\"><div class=\"t m0 x1f1 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">12.701 </div></td><td class=\"c x5db y388d w3e1 h550\"><div class=\"t m0 x38 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">63.127 </div></td><td class=\"c x5dc y388d w5eb h550\"><div class=\"t m0 x8f h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">15.446.997 </div></td><td class=\"c x5d9 y388d w3ad h550\"><div class=\"t m0 x67 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">15.710.437 </div></td></tr></table>A.1.2 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 creditizia (valori lordi e netti) <table class=\"s wcbb had8\" id=\"_f2534e30-699a-4049-a61a-6b84c453ad65\"><tr><td></td><td></td><td></td><td class=\"c x5de y388e w5f3 h6c3\"><div class=\"t m0 x84 h6be y2504 ff3 fs30 fc0 sc0 ls0 ws0\">Deteriorate </div></td><td></td><td></td><td></td><td class=\"c x3fd y388e w5f4 h6c3\"><div class=\"t m0 x13f h6be y2504 ff3 fs30 fc0 sc0 ls0 ws0\">Non deteriorate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y388f w5f2 h6c2\"><div class=\"t m0 x3a h6be y20bb ff3 fs30 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0 </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 x273 y3891 wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </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 x273 y3892 wcbd ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al costo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y3893 w5ef h6c5\"><div class=\"t m0 x27 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">382.571<span class=\"ls0\"> </span></div></td><td class=\"c x5e0 y3893 w5f0 h6c5\"><div class=\"t m0 xee hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">191.461</span>) </div></td><td class=\"c x266 y3893 w446 h6c5\"><div class=\"t m0 x31 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">191.110<span class=\"ls0\"> </span></div></td><td class=\"c x5e1 y3893 w32f h6c5\"><div class=\"t m0 x27 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">1.242<span class=\"ls0\"> </span></div></td><td class=\"c x3fd y3893 w5f1 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.407.254<span class=\"ls0\"> </span></div></td><td class=\"c x501 y3893 w31f h6c5\"><div class=\"t m0 xee hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">130.190</span>) </div></td><td class=\"c x5e2 y3893 w5f1 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.277.064<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y3893 w493 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.468.174<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3894 wcbe ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </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 x273 y3895 wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </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 x273 y3896 wcbf ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y3897 w5ef h6c6\"><div class=\"t m0 x2e hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y3897 w5f0 h6c6\"><div class=\"t m0 x138 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y3897 w446 h6c6\"><div class=\"t m0 x8f hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y3897 w32f h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y3897 w5f1 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">987.133<span class=\"ls0\"> </span></div></td><td class=\"c x501 y3897 w31f h6c6\"><div class=\"t m0 xbe hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">280</span>) </div></td><td class=\"c x5e2 y3897 w5f1 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y3897 w493 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3898 wcc0 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">con impatto sulla<span class=\"_ _324\"> </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 x273 y3899 wcc1 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">redditivit\u00e0 complessiva<span class=\"_ _324\"> </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 x273 y389a wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y389b w5ef h6c7\"><div class=\"t m0 x2e hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y389b w5f0 h6c7\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y389b w446 h6c7\"><div class=\"t m0 x8f hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y389b w32f h6c7\"><div class=\"t m0 x20 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y389b w5f1 h6c7\"><div class=\"t m0 x2d hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x501 y389b w31f h6c7\"><div class=\"t m0 x46 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5e2 y389b w5f1 h6c7\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e3 y389b w493 h6c7\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y389c wcc2 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">designate al fair value<span class=\"_ _324\"> </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 x273 y389d wcc3 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0<span class=\"_ _324\"> </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 x273 y389e wcc4 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y389f w5ef h599\"><div class=\"t m0 x2e hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y389f w5f0 h599\"><div class=\"t m0 x138 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y389f w446 h599\"><div class=\"t m0 x8f hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y389f w32f h599\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y389f w5f1 h599\"><div class=\"t m0 x2d hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x501 y389f w31f h599\"><div class=\"t m0 x46 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5e2 y389f w5f1 h599\"><div class=\"t m0 x2c hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y389f w493 h599\"><div class=\"t m0 x2c hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38a0 wcc5 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">obbligatoriamente<span class=\"_ _324\"> </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 x273 y38a1 wcbf ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </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 x259 y38a2 w5f9 h6c8\"><div class=\"t m0 xdd hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in </div><div class=\"t m0 xdd hbd y214a ff2 fs30 fc0 sc0 ls0 ws0\">corso di dismissione<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x5df y38a2 w5ef h6c8\"><div class=\"t m0 x2e hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y38a2 w5f0 h6c8\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y38a2 w446 h6c8\"><div class=\"t m0 x8f hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y38a2 w32f h6c8\"><div class=\"t m0 x20 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y38a2 w5f1 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x501 y38a2 w31f h6c8\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e2 y38a2 w5f1 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e3 y38a2 w493 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y38a3 w322 h6c9\"><div class=\"t m0 x8 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5e4 y38a3 w3b8 h6c9\"><div class=\"t m0 xdd h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x5df y38a3 w5ef h6c9\"><div class=\"t m0 x3a h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">382.571 </div></td><td class=\"c x5e0 y38a3 w5f0 h6c9\"><div class=\"t m0 xb6 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">(191.461) </div></td><td class=\"c x266 y38a3 w446 h6c9\"><div class=\"t m0 x24 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">191.110 </div></td><td class=\"c x5e1 y38a3 w32f h6c9\"><div class=\"t m0 x27 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">1.242 </div></td><td class=\"c x3fd y38a3 w5f1 h6c9\"><div class=\"t m0 xc5 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.394.387 </div></td><td class=\"c x501 y38a3 w31f h6c9\"><div class=\"t m0 xb6 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">(130.470) </div></td><td class=\"c x5e2 y38a3 w5f1 h6c9\"><div class=\"t m0 xc5 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.263.948 </div></td><td class=\"c x5e3 y38a3 w5f5 h6c9\"><div class=\"t m0 x2b h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.455.058 </div></td></tr><tr><td class=\"c x259 y38a4 w5ee h6ca\"><div class=\"t m0 x8 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5e4 y38a4 w3b8 h6ca\"><div class=\"t m0 xdd h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x5df y38a4 w5ef h6ca\"><div class=\"t m0 x3a h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">386.594 </div></td><td class=\"c x5e0 y38a4 w5f0 h6ca\"><div class=\"t m0 xb6 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">(186.281) </div></td><td class=\"c x266 y38a4 w446 h6ca\"><div class=\"t m0 x24 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">200.313 </div></td><td class=\"c x5e1 y38a4 w32f h6ca\"><div class=\"t m0 x30 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">18.708 </div></td><td class=\"c x3fd y38a4 w5f1 h6ca\"><div class=\"t m0 xc5 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.633.548 </div></td><td class=\"c x501 y38a4 w31f h6ca\"><div class=\"t m0 xb6 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">(123.456) </div></td><td class=\"c x5e2 y38a4 w5f1 h6ca\"><div class=\"t m0 xc5 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.510.124 </div></td><td class=\"c x5e3 y38a4 w493 h6ca\"><div class=\"t m0 x2b h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.710.437 </div></td></tr></table>Totale (esposizione netta)<span class=\"_ _324\"> </span>Esposizione lorda Rettifiche di valore complessive<span class=\"_ _324\"> </span>Esposizione netta Write-off* parziali complessivi<span class=\"_ _324\"> </span>Esposizione lorda Rettifiche di valore complessive<span class=\"_ _324\"> </span>Esposizione netta <table class=\"s wcc6 had9\" id=\"_e304431c-8d77-4b3a-ae3a-557a597dcbaf\"><tr><td class=\"c x27f y38a5 w5fa h652\"><div class=\"t m0 x65 h3 y2132 ff3 fsf fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a6 w5fb h5a2\"><div class=\"t m0 xbe h3 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 di evidente scarsa qualit\u00e0 creditizia<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c1 y38a6 w5fc h5a2\"><div class=\"t m0 x4c h3 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2c9 y38a5 w5fd h64b\"><div class=\"t m0 xb6 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Minusvalenze cumulate<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38a5 w3df h64b\"><div class=\"t m0 x27 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c1 y38a5 w5fc h64b\"><div class=\"t m0 x27 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a7 w5fa h5f2\"><div class=\"t m0 x67 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a7 w5fd h5f2\"><div class=\"t m0 x39 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x381 y38a7 w3df h5f2\"><div class=\"t m0 x57 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y38a7 w5fc h5f2\"><div class=\"t m0 x1b h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">4.615<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a8 w5fa h5ef\"><div class=\"t m0 x67 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">2. Derivati di copertura<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a8 w5fd h5ef\"><div class=\"t m0 x39 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x381 y38a8 w3df h5ef\"><div class=\"t m0 x57 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y38a8 w5fc h5ef\"><div class=\"t m0 x8b h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a9 w5fe h268\"><div class=\"t m0 x139 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5e5 y38a9 w4fc h268\"><div class=\"t m0 x67 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c9 y38a9 w5fd h268\"><div class=\"t m0 x39 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38a9 w3df h268\"><div class=\"t m0 x57 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2c1 y38a9 w5ff h268\"><div class=\"t m0 x8b h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">17.193<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38aa w600 h268\"><div class=\"t m0 x139 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5e5 y38aa w4fc h268\"><div class=\"t m0 x67 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c9 y38aa w5fd h268\"><div class=\"t m0 x39 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38aa w3df h268\"><div class=\"t m0 x57 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2c1 y38aa w5fc h268\"><div class=\"t m0 x8b h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">24.945<span class=\"ff2 fs0\"> </span></div></td></tr></table>SEZIONE 2 <span class=\"ff4\">\u2013</span> RISCHI DEL CO<span class=\"_ _1\"></span>NSOLIDATO PRUDENZIALE<span class=\"_ _1\"></span> 1.1  Rischio di credito<span class=\"_ _1\"></span> Informazioni di natura qualitativa<span class=\"_ _1\"></span> 1.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff12\">Aspetti generali<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>L\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>creditizia <span class=\"_ _2d\"> </span>della <span class=\"_ _3f\"> </span>banca <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>sviluppata <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span><span class=\"ff2\">linea <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>gli <span class=\"_ _3f\"> </span>indiriz<span class=\"_ _1\"></span>zi <span class=\"_ _2d\"> </span>gestionali <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span>Piano <span class=\"_ _2d\"> </span>Industriale <span class=\"_ _2d\"> </span>e </span>indirizzata <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>economie <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>cali <span class=\"_ _2\"></span>arti<span class=\"_ _1\"></span>colate <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _2\"></span>mercati <span class=\"_ _0\"></span>retail, <span class=\"_ _2\"></span>small<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>business e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>piccole <span class=\"_ _0\"></span>medie imprese. In misura meno marcata l\u2019<span class=\"_ _1\"></span>attivit\u00e0 creditizia \u00e8 rivolta al<span class=\"_ _1\"></span> mercato corporate.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nelle attivit\u00e0 rivolte alla <span class=\"_ _0\"></span>clientela privata, small <span class=\"_ _0\"></span>business (artigiani, famiglie produttrici, professionisti), PMI <span class=\"_ _0\"></span>e Corporate <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>clientela <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>caratteri<span class=\"_ _1\"></span>stiche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>finanziaria, <span class=\"_ _2\"></span>confluiscono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>dotti <span class=\"_ _2\"></span>sostanzialmente relativi <span class=\"_ _3f\"> </span>a: <span class=\"_ _3f\"> </span>prestiti <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>dep<span class=\"_ _1\"></span>ositi, <span class=\"_ _3f\"> </span>servizi <span class=\"_ _3b\"> </span>finanziari, <span class=\"_ _3f\"> </span>bancari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>pagamento, <span class=\"_ _3f\"> </span>credito <span class=\"_ _3b\"> </span>documentario, <span class=\"_ _3f\"> </span>leasing, factoring, prodotti finanz<span class=\"_ _1\"></span>iari, assicurativi e di risparmio gestito, carte di debito e di credito.<span class=\"_ _3\"></span> La <span class=\"_ _2\"></span>politica <span class=\"_ _2\"></span>commerciale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>perseguita <span class=\"_ _2\"></span>principalmente <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>mezzo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>rete de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>fili<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>politiche creditizie <span class=\"_ _29\"></span>orientate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>sostegno <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>economie <span class=\"_ _29\"></span>locali. <span class=\"_ _29\"></span>Particolare <span class=\"_ _29\"></span>attenzio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>posta <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>mantenimento delle <span class=\"_ _3\"></span>relazioni <span class=\"_ _3\"></span>instaurate <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>clientela <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>sviluppo <span class=\"_ _29\"></span>sia <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>aree <span class=\"_ _3\"></span>geografiche <span class=\"_ _3\"></span>dove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ba<span class=\"_ _1\"></span>nca <span class=\"_ _3\"></span>\u00e8 tradizion<span class=\"ff5\">almente presente, sia<span class=\"_ _1\"></span> nei nuovi mercati d\u2019insediamento con l\u2019obiettivo di acquisire nuove quote </span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>ed agevolare <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>crescita <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>volume <span class=\"_ _1\"></span>d\u2019affari. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span><span class=\"ff2\">e <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllat<span class=\"_ _1\"></span><span class=\"ls19\">e,</span> at<span class=\"_ _1\"></span>tive <span class=\"_ _1\"></span></span>nell\u2019erogazione <span class=\"_ _1\"></span>di finanziamenti <span class=\"_ _40\"> </span>a <span class=\"_ _3d\"> </span>clie<span class=\"_ _1\"></span>ntela <span class=\"_ _40\"> </span>privata <span class=\"_ _40\"> </span>nelle <span class=\"_ _40\"> </span>forme <span class=\"_ _40\"> </span>tecnich<span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>cessione <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>quinto, <span class=\"_ _40\"> </span>dell\u2019anticipo<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>del </span>trattamento <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>fine <span class=\"_ _29\"></span>mandato <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>prestiti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>personali, <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>avval<span class=\"_ _1\"></span>gono, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>colloca<span class=\"_ _1\"></span>mento <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>propri <span class=\"_ _29\"></span>prodotti<span class=\"_ _1\"></span>, anche di <span class=\"_ _1\"></span>agenti <span class=\"_ _1\"></span>esterni all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rete commercial<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>capogruppo. L<span class=\"_ _1\"></span>a banca o<span class=\"_ _1\"></span>pera <span class=\"_ _1\"></span>inoltre ad<span class=\"_ _1\"></span>erendo agli accordi <span class=\"_ _40\"> </span>stipulati <span class=\"_ _40\"> </span>fra <span class=\"_ _40\"> </span>l\u2019Associazione <span class=\"_ _3d\"> </span>Bancaria <span class=\"_ _40\"> </span>Italiana, <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>Associazioni <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>categoria <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>le <span class=\"_ _3d\"> </span>Associaz<span class=\"_ _1\"></span>ioni imprenditori<span class=\"ff5\">ali <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>stipula <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Convenzioni <span class=\"_ _3\"></span>finalizzate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>sostegno <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>imprese <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>un\u2019ottica <span class=\"_ _1\"></span>di </span>presidio della qualit\u00e0 degli<span class=\"_ _1\"></span> attivi. 2.<span class=\"ff22 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff12\">Politic<span class=\"_ _1\"></span>he di gestione del rischio di credito<span class=\"_ _1\"></span> </span></span>2.1.<span class=\"ff22\"> <span class=\"_ _3d\"> </span></span>Aspetti organizzativi<span class=\"_ _1\"></span> I <span class=\"_ _3\"></span>fattori <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>generano <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>riconducibili <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>inattesa <span class=\"_ _1\"></span>del merito <span class=\"_ _8d\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>una <span class=\"_ _8d\"> </span>controparte, <span class=\"_ _8d\"> </span>nei <span class=\"_ _8e\"> </span>confronti <span class=\"_ _8d\"> </span>della <span class=\"_ _8e\"> </span>quale <span class=\"_ _8d\"> </span>esiste <span class=\"_ _8d\"> </span>un\u2019espos<span class=\"_ _1\"></span>izione, <span class=\"_ _8d\"> </span>generi <span class=\"_ _8e\"> </span>una corrispondente <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>inattesa <span class=\"_ _3\"></span>del va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>posizione <span class=\"_ _1\"></span>creditoria. <span class=\"_ _1\"></span>Pert<span class=\"_ _1\"></span>anto, <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>considerarsi <span class=\"_ _1\"></span>una manifestazione del rischio di credito <span class=\"_ _0\"></span>non solo la possibilit\u00e0 dell\u2019insolvenza di una <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oparte, ma anche il semplice deterioramento del merito creditiz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span> L\u2019assetto organiz<span class=\"_ _1\"></span>zativo del Gruppo <span class=\"_ _1\"></span>assicura un <span class=\"_ _1\"></span>adeguato processo per <span class=\"_ _1\"></span>il presidio e <span class=\"_ _1\"></span>la gestione del ri<span class=\"_ _1\"></span>schio di <span class=\"_ _2\"></span>credito, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>logica <span class=\"_ _2\"></span>di separatezza <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>funzioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>controllo. <span class=\"_ _0\"></span>Al <span class=\"_ _2\"></span>Consiglio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Amministrazione della <span class=\"_ _29\"></span>Capogruppo <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _29\"></span>riservata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>via<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>esclusiva <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>determinazione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>indirizzi <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>gestione<span class=\"_ _1\"></span> generale <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>affari <span class=\"_ _1\"></span>dell\u2019istituto, <span class=\"_ _3\"></span>nonch\u00e9, in <span class=\"_ _3\"></span>tale am<span class=\"_ _1\"></span>bito, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _1\"></span>concernenti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>linee <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erazioni strategiche <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>i <span class=\"_ _40\"> </span>piani <span class=\"_ _3d\"> </span>industriali <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>finanziari, <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>quelle  concern<span class=\"_ _1\"></span>enti, <span class=\"_ _3d\"> </span>semp<span class=\"_ _1\"></span>re <span class=\"_ _40\"> </span>a <span class=\"_ _3d\"> </span>livello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>supervisione strategica, il Sistema dei Controll<span class=\"_ _1\"></span>i Interni e di Gestione dei Rischi in conformit\u00e0 <span class=\"_ _1\"></span>alle Disposiz<span class=\"_ _1\"></span>ioni di Vigilanza Prudenziale <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>vigenti. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>con le <span class=\"_ _1\"></span>previsioni <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>circolare <span class=\"_ _1\"></span>285/2013 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Banca <span class=\"_ _3\"></span>d\u2019Italia la <span class=\"_ _1\"></span>Capogruppo <span class=\"_ _3\"></span>ha at<span class=\"_ _1\"></span>tribuito <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>irezione <span class=\"_ _1\"></span>Risk <span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>anagement <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>verifica <span class=\"_ _3\"></span>e la <span class=\"_ _3\"></span>supervisione delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>di monitoraggio <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>svo<span class=\"_ _1\"></span>lta <span class=\"_ _3\"></span>dalle <span class=\"_ _29\"></span>competenti <span class=\"_ _3\"></span>funzio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>aziendali <span class=\"_ _29\"></span>prevedendo <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>facolt\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> intervento, <span class=\"_ _3d\"> </span>ove <span class=\"_ _3d\"> </span>necessario, <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>tema <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>classif<span class=\"_ _1\"></span>icazi<span class=\"_ _1\"></span>one <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>credito <span class=\"_ _3d\"> </span>anomal<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>e  di <span class=\"_ _40\"> </span>accantonamento<span class=\"_ _1\"></span>-<span class=\"_ _324\"> </span>appostamento provvisio<span class=\"_ _1\"></span>nale. 2.2<span class=\"ff22\"> <span class=\"_ _3d\"> </span></span>Sistemi di gestione, misurazione e controllo I sistemi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>gestione, misurazione <span class=\"_ _2\"></span>e controllo del <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio di <span class=\"_ _2\"></span>credito si sviluppano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contesto organizzativo che <span class=\"_ _2d\"> </span>vede <span class=\"_ _2c\"> </span>coinvolto <span class=\"_ _2c\"> </span>tutto <span class=\"_ _2c\"> </span>il <span class=\"_ _2d\"> </span>ciclo <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>processo <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>credito, <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>fase <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>istrutt<span class=\"_ _1\"></span>oria <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>riesame<span class=\"_ _1\"></span> periodico e a quella finale di revo<span class=\"_ _1\"></span>ca e recupero.   <span class=\"_ _1\"></span><span class=\"ff12\"> </span>Nelle fasi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>truttoria del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>effettua <span class=\"_ _1\"></span>indagini sia <span class=\"_ _1\"></span>interne <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>esterne sul <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>ente da <span class=\"_ _1\"></span>affidare, e  perviene  alla <span class=\"_ _3d\"> </span>decisio<span class=\"_ _1\"></span>ne  finale  di <span class=\"_ _3d\"> </span>concessione <span class=\"_ _3d\"> </span>del  credito <span class=\"_ _3d\"> </span>considerando <span class=\"_ _3d\"> </span>anche  tutto <span class=\"_ _3d\"> </span>l\u2019insieme <span class=\"_ _3d\"> </span>di informazioni  relative <span class=\"_ _2c\"> </span>al  soggetto <span class=\"_ _2c\"> </span>economico,  frutto  di <span class=\"_ _2c\"> </span>una  diretta <span class=\"_ _2c\"> </span>conoscenza  della  clientela  e  de<span class=\"_ _0\"></span>l contesto economico ove opera.<span class=\"_ _1\"></span> Nel <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>erogazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>opera <span class=\"_ _3\"></span>avendo <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>guida <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>frazionamento del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>fra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>molteplicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>operanti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>settori <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _3\"></span>economica <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>segmenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato<span class=\"_ _1\"></span> diversi, sia la congruit\u00e0 de<span class=\"_ _0\"></span>l fido in funzione <span class=\"ff5\">dell\u2019autonoma capacit\u00e0 <span class=\"_ _0\"></span>di credito del <span class=\"_ _0\"></span>prenditore, della <span class=\"_ _0\"></span>forma </span>tecnica di utilizzo e delle garanzie col<span class=\"_ _1\"></span>laterali acquisibili.<span class=\"_ _1\"></span> L\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>analisi <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>monitoraggio <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>connesso <span class=\"_ _2d\"> </span>all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>creditizia <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>svolta <span class=\"_ _2d\"> </span>operando <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>il supporto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>specifiche <span class=\"_ _3b\"> </span>procedure <span class=\"_ _3b\"> </span>operativ<span class=\"_ _1\"></span>e. <span class=\"_ _3b\"> </span>La <span class=\"_ _3b\"> </span>finalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>tempestivo <span class=\"_ _3b\"> </span>sistema <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>monitoraggio <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>di individuare, quanto <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ima, segn<span class=\"_ _0\"></span>ali di <span class=\"_ _0\"></span>deterioramento delle <span class=\"_ _0\"></span>esposizioni per <span class=\"_ _0\"></span>intervenire <span class=\"_ _0\"></span>con azioni <span class=\"_ _0\"></span>correttive efficaci. <span class=\"_ _1\"></span>A tal <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ne le <span class=\"_ _1\"></span>esposizio<span class=\"_ _1\"></span>ni creditiz<span class=\"_ _1\"></span>ie sono <span class=\"_ _1\"></span>monitorate <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>l\u2019analisi <span class=\"_ _1\"></span>andamentale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>e della centrale dei rischi tramite procedure dedicate.<span class=\"_ _1\"></span> Tale esame consente di individu<span class=\"_ _1\"></span>are la clientela ch<span class=\"_ _1\"></span>e presenta anomalie nella conduzio<span class=\"_ _1\"></span>ne del rapporto rispetto a quella con andamento regolar<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> Sulla <span class=\"_ _3\"></span>clientela <span class=\"_ _29\"></span>affidata <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>osegue <span class=\"_ _3\"></span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>monitoraggio <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>Dir<span class=\"_ _1\"></span>ezione <span class=\"_ _3\"></span>Crediti: <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span>analisi delle <span class=\"_ _47\"> </span>posizioni, <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _47\"> </span>emerso <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>incremento <span class=\"_ _47\"> </span>rispetto <span class=\"_ _47\"> </span>ai <span class=\"_ _47\"> </span>trimestri <span class=\"_ _47\"> </span>precedenti <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>terioramento <span class=\"_ _47\"> </span>degli<span class=\"_ _1\"></span> affidamenti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>- seppure <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>livell<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>pre <span class=\"_ _1\"></span>pandemico <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vate azioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>contenimento <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio. <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>monitoraggio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sizioni <span class=\"_ _3\"></span>indirettamente <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>esposte costituisce <span class=\"_ _3\"></span>uno <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>primi <span class=\"_ _1\"></span>driver <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tenzione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>garantire <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>migliore <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>credit<span class=\"_ _0\"></span>i nel <span class=\"_ _2d\"> </span>tempo <span class=\"_ _2d\"> </span>e, <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"></span>edesimo <span class=\"_ _2d\"> </span>tempo, <span class=\"_ _2d\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>individuare <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>miglio<span class=\"_ _1\"></span>ri <span class=\"_ _2d\"> </span>soluzioni <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span>onsentire <span class=\"_ _2d\"> </span>alle <span class=\"_ _2d\"> </span>impr<span class=\"_ _1\"></span>ese <span class=\"_ _2d\"> </span>di proseguire il loro business<span class=\"_ _1\"></span> Nell\u2019ambito de<span class=\"_ _0\"></span>lle <span class=\"ff2\">politiche di <span class=\"_ _2\"></span>gestione dei <span class=\"_ _0\"></span>rischi aziendali <span class=\"_ _2\"></span>la banca ha <span class=\"_ _2\"></span>previsto un <span class=\"_ _0\"></span>sistema di <span class=\"_ _2\"></span>limiti operativi </span>e <span class=\"_ _3\"></span>specifici <span class=\"_ _29\"></span>Key <span class=\"_ _3\"></span>Risk <span class=\"_ _3\"></span>Indicato<span class=\"_ _1\"></span>rs <span class=\"_ _3\"></span>(KRI<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>contesto <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>controllo, <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>fronte <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>superamento delle <span class=\"_ _3b\"> </span>soglie <span class=\"_ _3f\"> </span>previste, <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3f\"> </span>Risk <span class=\"_ _3f\"> </span>Management <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span><span class=\"ff5\">va <span class=\"_ _3f\"> </span>procedure <span class=\"_ _3b\"> </span>interne <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>l\u2019intervento <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>fine <span class=\"_ _3f\"> </span>di </span>mantenere <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>propensio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>coerente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>definito <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>RAF <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>politiche <span class=\"_ _3\"></span>di gestione dei rischi. Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>gestionali <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sk <span class=\"_ _3\"></span>management, <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>sistema <span class=\"_ _3\"></span>interno <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rating <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di classificare <span class=\"_ _10\"> </span>ogni <span class=\"_ _10\"> </span>controparte <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>class<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>rischio <span class=\"_ _10\"> </span>aventi <span class=\"_ _10\"> </span>probabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>insolvenza <span class=\"_ _10\"> </span>omogenee. <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>a classificazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _29\"></span>controparti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>bonis <span class=\"_ _3b\"> </span>sotto<span class=\"_ _1\"></span>poste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>valutazione <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>articolata <span class=\"_ _3b\"> </span>su <span class=\"_ _3b\"></span>una <span class=\"_ _29\"></span>scala <span class=\"_ _3b\"> </span>da <span class=\"_ _29\"></span>1 <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"></span>10. Restano esclusi <span class=\"_ _1\"></span>dall\u2019assegnaz<span class=\"_ _1\"></span>ione del rati<span class=\"_ _1\"></span>ng i <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>non perfo<span class=\"_ _1\"></span>rming <span class=\"_ _1\"></span>(esposizioni scadute <span class=\"_ _1\"></span>e/o <span class=\"_ _1\"></span>sconfinanti, inadempienze probabili e soff<span class=\"_ _1\"></span>erenze). Ai fini del calcolo <span class=\"_ _0\"></span>del requisito patrimoniale a fronte dei rischi di credito <span class=\"_ _0\"></span>la banca segue le regole previste dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>sta<span class=\"_ _1\"></span>ndardizzato, <span class=\"_ _2\"></span>ricorrendo, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>determinate <span class=\"_ _2\"></span>controparti, <span class=\"_ _2\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>rating forniti da ECAI esterne autori<span class=\"_ _1\"></span>zza<span class=\"_ _1\"></span>te. 2.3<span class=\"ff22\"> <span class=\"_ _3d\"> </span></span>Metodi di misurazione delle perdite attese L\u2019approccio <span class=\"_ _3\"></span>generale <span class=\"_ _1\"></span>defi<span class=\"_ _1\"></span>nito <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>Strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>stimare <span class=\"_ _3\"></span>l\u2019impairment <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>basa <span class=\"_ _3\"></span>su un <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>finalizzato <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>dare <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>det<span class=\"_ _1\"></span>erioramento <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ualit\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>uno <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento finanziario al<span class=\"_ _1\"></span>la data <span class=\"_ _1\"></span>di reporting ri<span class=\"_ _1\"></span>spetto al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di iscrizione <span class=\"_ _1\"></span>iniziale. L<span class=\"_ _1\"></span>e indicazioni normati<span class=\"_ _1\"></span>ve in tema <span class=\"_ _1\"></span>di assegnazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>diversi <span class=\"_ _0\"></span>\u201cstage\u201d <span class=\"_ _2\"></span>previsti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Principio <span class=\"_ _2\"></span>(\u201cstaging\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cs<span class=\"_ _1\"></span>tage <span class=\"_ _2\"></span>allocation\u201d) <span class=\"_ _2\"></span>prevedono, infatti, di identificare le variazioni signifi<span class=\"_ _1\"></span>cative del rischio di credito facendo riferimento alla variazio<span class=\"_ _1\"></span>ne del merito creditizio rispetto alla rilevazio<span class=\"_ _1\"></span>ne iniziale della controparte, alla vita attesa dell\u2019attivit\u00e0 finanziaria e ad altre informazioni forward<span class=\"_ _1\"></span>-looking che possono influenzare il ri<span class=\"_ _1\"></span>schio di credito.<span class=\"_ _1\"></span> Coerentemente <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>principio <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>IFRS <span class=\"_ _3\"></span>9, i <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bonis s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>quindi <span class=\"_ _3\"></span>suddivisi in due diverse categorie:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Stage <span class=\"_ _2\"></span>1: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>bucket <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>presentano <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"_ _2\"></span>deterioramento </span></span>del ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito. <span class=\"_ _1\"></span>Per <span class=\"_ _3\"></span>questo Stage <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>anno <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e collettiva; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Stage <span class=\"_ _3\"></span>2: <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>tale <span class=\"_ _29\"></span>bucket <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>clas<span class=\"_ _1\"></span>sificate <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>presentano <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>significativo <span class=\"_ _29\"></span>deterioramento </span></span>della <span class=\"_ _29\"></span>qualit\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>credito <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>repo<span class=\"_ _1\"></span>rting <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniz<span class=\"_ _1\"></span>iale. <span class=\"_ _29\"></span>Per <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>bucket <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>perdita attesa deve essere calcolata in otti<span class=\"_ _1\"></span>ca lifetime, o<span class=\"ff5\">vv<span class=\"_ _1\"></span>ero nell\u2019arco di tutta la durata dello strumento, su </span>base collettiva. Nell\u2019ambito de<span class=\"_ _0\"></span>l processo <span class=\"_ _2\"></span>di monitoraggio on <span class=\"_ _2\"></span>going del <span class=\"_ _2\"></span>framework<span class=\"_ _1\"></span> applicativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>principio contabile <span class=\"_ _2\"></span>IFRS 9, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>ancora <span class=\"_ _3\"></span>condizionato <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incertezza, <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>il<span class=\"_ _2\"></span> proseguire <span class=\"_ _3\"></span>dell\u2019emergenz<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>confli<span class=\"_ _1\"></span><span class=\"ff2\">tto <span class=\"_ _3\"></span>bellico <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Russ<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>Ucraina <span class=\"_ _3\"></span>sopraggiunta <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>alle </span>ulteriori <span class=\"_ _1\"></span>tensioni <span class=\"_ _1\"></span>internazionali <span class=\"_ _1\"></span>sopraggiunte <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>importanti <span class=\"_ _1\"></span>shock <span class=\"_ _3\"></span>inflatti<span class=\"_ _1\"></span>vi, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>difficolt\u00e0 di <span class=\"_ _1\"></span>approvv<span class=\"_ _1\"></span>igionamento <span class=\"_ _1\"></span>energetico <span class=\"_ _3\"></span>e al<span class=\"_ _1\"></span>imentare <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l\u2019aumento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>eguenti <span class=\"_ _1\"></span>risvo<span class=\"_ _1\"></span>lti sociali, <span class=\"_ _3f\"> </span>si <span class=\"_ _3b\"> </span>evidenzia <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>nella <span class=\"_ _3f\"> </span>predisposizione <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>presente <span class=\"_ _3b\"> </span>reportistica <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>tenuto<span class=\"_ _1\"></span> conto <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>indicazioni <span class=\"_ _2\"></span>contenute <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>docum<span class=\"_ _1\"></span>enti <span class=\"_ _2\"></span>pu<span class=\"_ _1\"></span>bblicati <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>diverse <span class=\"_ _0\"></span>istituzioni <span class=\"_ _2\"></span>internazio<span class=\"_ _1\"></span>nali <span class=\"_ _2\"></span>(ESMA, <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>BA, BCE-SSM, <span class=\"_ _3b\"> </span>IFRS <span class=\"_ _3b\"> </span>Foundation<span class=\"_ _1\"></span>), <span class=\"_ _3b\"> </span>mirando <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>raggiungi<span class=\"ff5\">mento <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>equilibrio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>l\u2019esigenza <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>evitare <span class=\"_ _3f\"> </span>ipotesi </span>eccessivamente <span class=\"_ _1\"></span>procicliche <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zzati <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>necessit\u00e0 di <span class=\"_ _29\"></span>as<span class=\"_ _1\"></span>sicurare <span class=\"_ _29\"></span>che <span class=\"_ _3b\"> </span>i <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3b\"></span>cui <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>(o <span class=\"_ _3b\"></span>sar\u00e0) <span class=\"_ _29\"></span>es<span class=\"_ _1\"></span>posto <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>flettano <span class=\"_ _29\"></span>adeguatamente <span class=\"_ _3b\"> </span>nelle <span class=\"_ _3b\"></span>valutazioni contabili e prudenziali. In <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>esto, il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> ha <span class=\"_ _2\"></span>ritenuto opportuno <span class=\"_ _2\"></span>aggio<span class=\"_ _1\"></span>rnare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni macroeconomiche <span class=\"_ _0\"></span>utilizzate <span class=\"_ _0\"></span>per la <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite at<span class=\"_ _1\"></span>tese al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>includere <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>elementi di <span class=\"_ _1\"></span>cambiam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>attuali <span class=\"_ _1\"></span>e prospettici forniti dai <span class=\"_ _1\"></span>provider specializzati.<span class=\"_ _1\"></span>  Stima della perdita attesa (Expect<span class=\"_ _1\"></span>ed Credit Loss) <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Stage 1 e Stage 2<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>modello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>calcolo <span class=\"_ _29\"></span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">Expected <span class=\"_ _29\"></span>Credit <span class=\"_ _29\"> </span>Lo<span class=\"_ _1\"></span>ss <span class=\"_ _29\"></span></span>(ECL) <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>misurazione <span class=\"_ _29\"></span>dell\u2019<span class=\"ff6\">impairment <span class=\"_ _3b\"> </span><span class=\"ff2\">degli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti </span></span>non <span class=\"_ _1\"></span>deteriorati<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>differenziato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>classificazione <span class=\"_ _1\"></span>dell\u2019espos<span class=\"_ _1\"></span>izione <span class=\"_ _3\"></span>nello <span class=\"_ _1\"></span>Stage <span class=\"_ _1\"></span>1 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>nello <span class=\"_ _1\"></span>Stage 2, si basa sulla seguente formula:<span class=\"_ _1\"></span> \ud835\udc38\ud835\udc36\ud835\udc3f<span class=\"_ _3d\"> </span>=<span class=\"_ _46\"> </span>\u2211<span class=\"_ _3f\"></span>\ud835\udc43\ud835\udc37\ud835\udc61<span class=\"_ _1\"></span> \u00b4 \ud835\udc38\ud835\udc34\ud835\udc37\ud835\udc61<span class=\"_ _1\"></span> \u00b4 <span class=\"_ _1\"></span>\ud835\udc3f\ud835\udc3a\ud835\udc37\ud835\udc61 <span class=\"_ _1\"></span>\u00b4 (1 + \ud835\udc5f<span class=\"_ _1\"></span>)<span class=\"_ _324\"> </span>\u2212\ud835\udc61<span class=\"_ _324\"> </span>\ud835\udc47<span class=\"_ _324\"> </span>\ud835\udc61<span class=\"_ _1\"></span>=1<span class=\"_ _324\"> </span>dove: PDt<span class=\"ls0\"> </span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>probabilit\u00e0 di <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>ogni data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _2\"></span>flow. Trattasi <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>babilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>passare dallo stato<span class=\"_ _1\"></span> performing <span class=\"_ _1\"></span>a q<span class=\"_ _1\"></span>uello del <span class=\"_ _1\"></span>deteriorato <span class=\"_ _1\"></span>nell\u2019oriz<span class=\"_ _1\"></span>zonte temporale <span class=\"_ _1\"></span>di un<span class=\"_ _1\"></span> anno <span class=\"_ _1\"></span>(PD a <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff2\">anno) </span>o lungo l\u2019intera durata dell\u2019esposiz<span class=\"_ _1\"></span>ione (PD lifetime)<span class=\"_ _1\"></span><span class=\"ff2\"> </span>EADt rappresenta l\u2019esposizione di contro<span class=\"_ _1\"></span>parte ad ogni data di cash fl<span class=\"_ _1\"></span>ow<span class=\"ff2\"> </span>LGDt rappresenta <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>p<span class=\"_ _1\"></span>erdita <span class=\"_ _40\"> </span>as<span class=\"_ _1\"></span>sociata <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>og<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>data <span class=\"_ _47\"> </span>di <span class=\"_ _3d\"> </span>cas<span class=\"_ _1\"></span>h <span class=\"_ _40\"> </span>flow<span class=\"_ _1\"></span>. <span class=\"_ _40\"> </span>Trattasi <span class=\"_ _47\"> </span>della<span class=\"_ _0\"></span> percentuale  di  perdita  in  caso  di <span class=\"_ _3d\"> </span><span class=\"ff6\">default<span class=\"ff5\">,  sulla  base  dell\u2019esperienza  storica  oss<span class=\"_ _1\"></span>ervata  in  un </span></span>determinato <span class=\"_ _3b\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>osservazione, <span class=\"_ _3f\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>dell\u2019evoluz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>spettica <span class=\"_ _3f\"> </span>lungo <span class=\"_ _3b\"> </span>l\u2019intera <span class=\"_ _3f\"> </span>durata dell\u2019esposizione (<span class=\"ff6\">lifetime<span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>r rappresenta il tasso di sconto<span class=\"_ _1\"></span> t rappresenta il numero di cash flo<span class=\"_ _1\"></span>w T rappresenta il <span class=\"_ _2\"></span>numero complessivo di <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>flow, <span class=\"_ _0\"></span>limitato ai <span class=\"_ _2\"></span>12 mesi <span class=\"_ _2\"></span>successivi per <span class=\"_ _0\"></span>i rapport<span class=\"_ _0\"></span>i in <span class=\"_ _2\"></span>stage 1, e riferito a tutta la v<span class=\"_ _1\"></span>ita residua per gli stage 2 Come <span class=\"_ _29\"></span>rappresentato <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>paragrafo <span class=\"_ _3b\"> </span><span class=\"ff5\">\u201cInclusione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _3b\"></span>forward <span class=\"_ _29\"></span>looking\u201d, <span class=\"_ _29\"></span>le <span class=\"_ _3b\"> </span></span>curve <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>PD <span class=\"_ _29\"></span>stimate <span class=\"_ _29\"></span>sono distinte per ciascuno scenario macro<span class=\"_ _1\"></span>economico selezionato e vengono applicate per Il calcolo dell\u2019EC<span class=\"_ _1\"></span>L per <span class=\"_ _2\"></span>ciascuno <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>scenari. <span class=\"_ _0\"></span>La <span class=\"_ _2\"></span>misura <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>attesa <span class=\"_ _2\"></span>finale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ottenuta <span class=\"_ _2\"></span>ponderando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Expected Credit Loss condizio<span class=\"_ _1\"></span>nate agli scenari macroeconomici p<span class=\"_ _1\"></span>er le rispettive probabilit\u00e0 di accadimento.<span class=\"_ _3\"></span> I modelli utilizzati per l<span class=\"_ _1\"></span>a stima dei suddetti parametri<span class=\"_ _1\"></span> derivano dagli omologhi <span class=\"_ _1\"></span>parametri sviluppati <span class=\"_ _1\"></span>in base alle pi\u00f9 <span class=\"_ _2\"></span>recenti linee <span class=\"_ _2\"></span>guid<span class=\"_ _1\"></span>a in <span class=\"_ _0\"></span>ambito regolamentare, <span class=\"_ _2\"></span>app<span class=\"_ _1\"></span>ortando specifici <span class=\"_ _0\"></span>adattamenti <span class=\"_ _0\"></span>per tene<span class=\"_ _0\"></span>re conto dei differenti requisiti e finalit<span class=\"_ _1\"></span>\u00e0 del modello di i<span class=\"_ _1\"></span><span class=\"ff6\">mpairment </span>IFRS 9 rispetto<span class=\"_ _1\"></span> a quello regolamentare.<span class=\"_ _1\"></span> La definizione dei suddetti par<span class=\"_ _1\"></span>ametri ha quindi tenuto conto dei seguenti obiet<span class=\"_ _1\"></span>tivi:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">rimozione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisti <span class=\"_ _2\"></span>ai s<span class=\"_ _0\"></span>oli <span class=\"_ _2\"></span>fini <span class=\"_ _0\"></span>regolamentari, <span class=\"_ _2\"></span>quali la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span><span class=\"ff6\">down <span class=\"_ _2\"></span>turn <span class=\"ff2\">considerata<span class=\"_ _0\"></span> </span></span></span></span>nel <span class=\"_ _40\"> </span>calcolo <span class=\"_ _40\"> </span>LGD <span class=\"_ _47\"> </span>regolamentare<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>te<span class=\"_ _1\"></span>nere <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>ciclo <span class=\"_ _40\"> </span>economico <span class=\"_ _47\"> </span>avverso, <span class=\"_ _40\"> </span>i <span class=\"_ _47\"> </span><span class=\"ff6\">margin <span class=\"_ _40\"> </span>of </span>conservativism <span class=\"_ _3\"></span><span class=\"ff5\">previsti <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>PD, <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>EAD <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019add<span class=\"ff2\">-</span>on <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>indiretti <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>evitare </span>un effetto <span class=\"ff6\">double-countin<span class=\"_ _1\"></span>g</span> sul conto economico;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">inclusione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ciclo <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>corrente <span class=\"_ _3\"></span>(<span class=\"ff6\">Point-<span class=\"ls7\">in</span>-Time <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>measures</span>) <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>sostituz<span class=\"_ _1\"></span>ione </span></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>ciclo <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>(TTC <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ff6\">Thro<span class=\"_ _1\"></span>ugh <span class=\"_ _1\"></span>The <span class=\"_ _3\"></span>Cycle</span>) <span class=\"_ _3\"></span>prevista <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>fini regolamentari; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">introduzione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"></span>previsionali <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>guardanti <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>futura <span class=\"_ _29\"></span>dinami<span class=\"_ _1\"></span>ca <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3b\"></span>fattori <span class=\"_ _3b\"></span>macroeconomici </span></span>(<span class=\"ff6\">Forward looking risk<span class=\"_ _1\"></span></span>) ritenuti potenzialmente in grado di influenzare la sit<span class=\"_ _1\"></span>uazione del debitore;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">estensione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2c\"> </span>parametri <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>ad <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>prospettiva <span class=\"_ _2c\"> </span>pluriennale, <span class=\"_ _2d\"> </span>tenen<span class=\"_ _1\"></span>do <span class=\"_ _2d\"> </span>conto <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>durata </span></span>dell\u2019esposizione creditizia da val<span class=\"_ _1\"></span>utare (<span class=\"ff6\">lifetime<span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Di <span class=\"_ _29\"></span>seguito <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>forniscono <span class=\"_ _3b\"> </span>informazioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>maggior <span class=\"_ _29\"></span>dettaglio <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>modalit\u00e0 <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>quali <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3b\"></span>ha determinato i <span class=\"_ _1\"></span>cit<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>parametri di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span><span class=\"ff6\">compliant, </span>con <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e riferimento <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>modalit\u00e0 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la quale sono stati inclusi i <span class=\"_ _1\"></span>fattori <span class=\"ff6\">forw<span class=\"_ _1\"></span>ard looking</span>. Al <span class=\"_ _2\"></span>riguardo <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>deve <span class=\"_ _0\"></span><span class=\"ff5\">precisare <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>l\u2019aggiornamento <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>erie <span class=\"_ _2\"></span>storiche <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>para<span class=\"_ _1\"></span>metri <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>conseguentemente </span>l\u2019attivit\u00e0 di <span class=\"_ _1\"></span><span class=\"ff2\">ricalibrazione degli stessi \u00e8 effettuata su base annua.<span class=\"_ _1\"></span> </span>Stima del parametro PD<span class=\"_ _1\"></span> I <span class=\"_ _2d\"> </span>parametri <span class=\"_ _2d\"> </span>PD <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>stati <span class=\"_ _2d\"> </span>opportunamente <span class=\"_ _2d\"> </span>calibrati, <span class=\"_ _2d\"> </span>mediante <span class=\"_ _2d\"> </span>modelli <span class=\"_ _2d\"> </span>satellite, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>rifl<span class=\"_ _1\"></span>ettere <span class=\"_ _2d\"> </span>i <span class=\"_ _3f\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di inadempienza  in  base  alle  condizio<span class=\"_ _1\"></span>ni  correnti  (PiT)  e  a  quelle  prospetti<span class=\"_ _1\"></span>che  (<span class=\"_ _1\"></span><span class=\"ff6\">forward  lo<span class=\"_ _1\"></span>oking</span>).  Detti parametri  sono  stimati  n<span class=\"_ _0\"></span>on  solo <span class=\"_ _2c\"> </span>con  riferimento  all\u2019orizzonte  dei <span class=\"_ _2c\"> </span>dodici  mesi  successivi  alla <span class=\"_ _2c\"> </span>data  di reporting<span class=\"ff2\">, ma anche negli anni futuri<span class=\"_ _1\"></span>, in modo da consentire il calcolo degli ac<span class=\"_ _1\"></span>cantonamenti <span class=\"_ _1\"></span></span>lifetime<span class=\"ff2\">.<span class=\"_ _1\"></span> </span>Per <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>curve <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>PD <span class=\"_ _2d\"> </span><span class=\"ff6\">lifetime <span class=\"_ _3f\"> </span></span>sono <span class=\"_ _2d\"> </span>state <span class=\"_ _3f\"> </span>costruite <span class=\"_ _2d\"> </span>moltiplicando <span class=\"_ _3f\"> </span>tra <span class=\"_ _2d\"> </span>loro, <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>approccio markoviano, le matrici di migrazione <span class=\"_ _0\"></span>del rating a <span class=\"_ _0\"></span>12 mesi distinte per <span class=\"_ _0\"></span>segmenti e condizionate agli scenari macroeconomici <span class=\"_ _29\"></span>prospettici. <span class=\"_ _29\"></span>Ad <span class=\"_ _29\"></span>ogni <span class=\"_ _29\"></span>class<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rating <span class=\"_ _29\"></span>assegnata<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>controparti <span class=\"_ _29\"></span>tramite <span class=\"_ _29\"></span>m<span class=\"_ _3\"></span>odelli <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>erni viene <span class=\"_ _2\"></span>associata <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>curva <span class=\"_ _2\"></span>di PD <span class=\"_ _2\"></span><span class=\"ff6\">lifetime<span class=\"ff2\">. <span class=\"_ _0\"></span>Di <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>i principali <span class=\"_ _2\"></span>step <span class=\"_ _2\"></span>metodologici <span class=\"_ _0\"></span>utilizzati <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>stima </span></span>del parametro PD <span class=\"ff6\">lifetime</span>:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">costruzione delle <span class=\"_ _2\"></span>matr<span class=\"_ _1\"></span>ici di<span class=\"_ _0\"></span> migrazione <span class=\"_ _2\"></span>Po<span class=\"_ _1\"></span>int in <span class=\"_ _2\"></span>Time (PiT) <span class=\"_ _0\"></span>storiche <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ogni segme<span class=\"_ _0\"></span>nto di <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio de<span class=\"_ _0\"></span>finito </span></span>dai <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rating <span class=\"_ _3\"></span>e, sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edia di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _3\"></span>matrici, ottenimento <span class=\"_ _3\"></span>delle matr<span class=\"_ _1\"></span>ici <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>migrazione a 3 anni per ogni segmento di rischio. Si evidenzia che al fine di ridurre i <span class=\"ff6 ls42\">bias</span> sul default rate derivanti dalle <span class=\"_ _3b\"> </span>poli<span class=\"_ _1\"></span>tiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>sostegn<span class=\"_ _1\"></span>o, <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>matrice <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>migrazione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>2020 <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stata <span class=\"_ _3f\"> </span>depur<span class=\"_ _1\"></span>ata <span class=\"_ _3f\"> </span>dalle <span class=\"_ _3f\"> </span>controparti beneficiarie di moratorie;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">determinazione delle <span class=\"_ _0\"></span>matrici di <span class=\"_ _0\"></span>migrazione PiT future <span class=\"_ _0\"></span>per i <span class=\"_ _2\"></span>primi<span class=\"_ _1\"></span> tre <span class=\"_ _0\"></span>anni successivi rispetto <span class=\"_ _0\"></span>alla data <span class=\"_ _2\"></span>di </span></span>reporting, <span class=\"_ _2\"></span>ott<span class=\"_ _1\"></span>enute <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>matrici <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>migraz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>condiz<span class=\"_ _1\"></span>ionate <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>alcuni <span class=\"_ _0\"></span>selezionati scenari <span class=\"_ _2\"></span>macroeconomici, <span class=\"_ _0\"></span>tramite <span class=\"_ _2\"></span>modelli satellite <span class=\"_ _2\"></span>(metodo <span class=\"_ _2\"></span>Merton) <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>esprimere <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>sensitivit\u00e0 delle misure <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rispetto alle <span class=\"_ _1\"></span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>delle principali <span class=\"_ _1\"></span>grandezze <span class=\"_ _1\"></span>economiche. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>modelli <span class=\"_ _3\"></span>satellite<span class=\"_ _0\"></span> sono differenziati per segme<span class=\"_ _0\"></span>nto Imprese e <span class=\"_ _0\"></span>Privati ed utilizzano variabili <span class=\"_ _0\"></span>specifiche per ogni segmento; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">ottenimento <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cumulate <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>classe <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ratin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>cenario, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>prodot<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>matriciale <span class=\"_ _2\"></span>(marko<span class=\"_ _1\"></span>v </span></span>chain <span class=\"_ _3b\"> </span>techniques) <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>matrici <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>migraz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>Pit <span class=\"_ _3f\"> </span>future <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>primi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>tr<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>anni, <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>prec<span class=\"_ _1\"></span>edenza calcolate, <span class=\"_ _2\"></span>mentre <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>quart<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>anno <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>poi <span class=\"_ _0\"></span>viene <span class=\"_ _2\"></span>utilizzata la <span class=\"_ _2\"></span>matrice <span class=\"_ _2\"></span>1-yr <span class=\"_ _0\"></span>TTC <span class=\"_ _2\"></span>ipotizzata <span class=\"_ _0\"></span>costante <span class=\"_ _2\"></span>in ogn<span class=\"_ _0\"></span>i periodo  <span class=\"ff6\">t</span>, <span class=\"_ _2c\"> </span>ottenuta  mediante  il <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>econdizionamento  delle <span class=\"_ _2c\"> </span>singol<span class=\"_ _1\"></span>e  matrici <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>i  migrazione <span class=\"_ _2c\"> </span>annuali osservate negli ultimi cinque anni attraverso i<span class=\"_ _1\"></span>l metodo di Merton<span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span>Vasicek; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">generazione <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>curva <span class=\"_ _2d\"> </span>PD <span class=\"_ _2d\"> </span>cumulata <span class=\"_ _2d\"> </span>lifetime <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _3f\"> </span>media <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>urve <span class=\"_ _3f\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>PD <span class=\"_ _3f\"> </span>cumulate <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ogni </span></span>scenario macroeconomico selezionato<span class=\"_ _1\"></span>. Si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>al  successivo <span class=\"_ _2d\"> </span>paragrafo  \u201cInclusione <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>fattori  forward <span class=\"_ _2d\"> </span>looking\u201d <span class=\"_ _2c\"> </span>per  ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>sulla modalit\u00e0 di costruzio<span class=\"_ _1\"></span>ne del parametro PD.<span class=\"_ _324\"> </span>Stima del parametro LGD<span class=\"_ _324\"> </span> I <span class=\"_ _1\"></span>parametri <span class=\"_ _1\"></span>LGD <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stati opportunamente <span class=\"_ _1\"></span>calibrati, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>rifl<span class=\"_ _1\"></span>ettere i <span class=\"_ _1\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>perdita in <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>condizioni correnti <span class=\"_ _3d\"> </span>(PiT) <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>quell<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>prospettiche <span class=\"_ _3d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">forward <span class=\"_ _3d\"> </span>loo<span class=\"_ _1\"></span>king</span>). <span class=\"_ _3d\"> </span>Detti <span class=\"_ _3d\"> </span>parametri <span class=\"_ _40\"> </span>sono <span class=\"_ _3d\"> </span>stimati<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>non <span class=\"_ _3d\"> </span>solo <span class=\"_ _3d\"> </span>con riferimento <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span>l\u2019orizzonte <span class=\"_ _3b\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3b\"></span>dodici <span class=\"_ _29\"></span>mesi <span class=\"_ _3b\"></span>successivi <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">reporting<span class=\"ff2\">, <span class=\"_ _3b\"></span>ma <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>ne<span class=\"_ _1\"></span>gli <span class=\"_ _3b\"></span>anni <span class=\"_ _29\"></span>futuri, <span class=\"_ _3b\"></span>in </span></span>modo da consentire il calcol<span class=\"_ _1\"></span>o degli accantonamenti <span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>. Per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>curve <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span><span class=\"ff6\">lifetime <span class=\"_ _3\"></span></span>sono<span class=\"ff6\"> <span class=\"_ _3\"></span></span>distinte <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>segmenti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>condizionate <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>prospettici macroeconomici. Ad <span class=\"_ _3\"></span>ogni <span class=\"_ _29\"></span>esposizione <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>interni <span class=\"_ _29\"></span>viene <span class=\"_ _3\"></span>asso<span class=\"_ _1\"></span>ciata <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relat<span class=\"_ _1\"></span>iva <span class=\"_ _3\"></span>curva <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>LGD <span class=\"_ _29\"></span><span class=\"ff6\">lifetime</span>. <span class=\"_ _3\"></span>Di <span class=\"_ _29\"></span>seguito <span class=\"_ _3\"></span>i principali step metodologici utili<span class=\"_ _1\"></span>zzati per la stima del parametro:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">stima Point in Time (PiT) <span class=\"_ _0\"></span>della probabilit\u00e0 di migrazione allo stato di S<span class=\"_ _0\"></span>offerenza (in seguito P-Soff) e del </span></span>tasso di perdit<span class=\"_ _1\"></span>a in stato<span class=\"_ _1\"></span> di Sofferenza (in s<span class=\"_ _1\"></span>eguito LGS),<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>dei dati <span class=\"_ _1\"></span>storici degli ultimi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>3 anni <span class=\"_ _1\"></span>per ogni segmento di rischio;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">determinazione  del  para<span class=\"_ _1\"></span>metro  P-Soff  fut<span class=\"_ _1\"></span>uro  per  i  primi  tr<span class=\"_ _1\"></span>e  anni  successivi  rispetto  al<span class=\"_ _1\"></span>la  data  di </span></span>reporting, <span class=\"_ _3\"></span>ottenuto <span class=\"_ _1\"></span>condizio<span class=\"_ _1\"></span>nandolo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>uni <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>elezionati <span class=\"_ _3\"></span>scenari <span class=\"_ _1\"></span>macroeconomici, <span class=\"_ _3\"></span>tramite modelli <span class=\"_ _3\"></span>satellite <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>esprimere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>sensitivit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>misure <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>P-Soff <span class=\"_ _3\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>delle principali <span class=\"_ _3f\"> </span>grandezze <span class=\"_ _3b\"> </span>eco<span class=\"_ _1\"></span>nomiche. <span class=\"_ _3b\"> </span>Tali <span class=\"_ _3f\"> </span>modelli <span class=\"_ _3f\"> </span>satellit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>sono <span class=\"_ _3f\"> </span>differenziati <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>segmento <span class=\"_ _3f\"> </span>Imprese <span class=\"_ _3f\"> </span>e Privati ed utilizzano varia<span class=\"_ _1\"></span>bili specifiche per ogni segmento;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">ottenimento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>LGD <span class=\"_ _3\"></span><span class=\"ff6\">lifetime</span> <span class=\"_ _3\"></span><span class=\"ff5\">tramite <span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>parametri <span class=\"_ _3\"></span>PiT <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>f<span class=\"ff6\">orw<span class=\"_ _1\"></span>ard <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>oking <span class=\"_ _3\"></span></span></span>per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>primi </span></span>tre anni, come <span class=\"_ _1\"></span>in precedenza <span class=\"_ _1\"></span>calcolati, <span class=\"_ _1\"></span>nel modello di calcolo<span class=\"_ _1\"></span> a componenti <span class=\"_ _1\"></span>della LGD. <span class=\"_ _1\"></span>Dal quarto anno <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>poi <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzata <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>L<span class=\"_ _1\"></span>GD <span class=\"_ _3b\"></span>TTC <span class=\"_ _29\"></span>ipotizzata <span class=\"_ _3b\"></span>costante <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>ogni <span class=\"_ _29\"></span>periodo <span class=\"_ _3f\"> </span><span class=\"ff6\">t</span>, <span class=\"_ _3b\"></span>basata <span class=\"_ _29\"></span>sui <span class=\"_ _3b\"> </span>parametri stimati sulle medie di lungo perio<span class=\"_ _1\"></span>do. Stima EAD Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>cassa, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>parametro <span class=\"_ _3\"></span>EAD <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato, <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pagamento <span class=\"_ _3\"></span>fut<span class=\"_ _1\"></span>ura, <span class=\"_ _3\"></span>dal debito <span class=\"_ _1\"></span>residuo <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>del piano <span class=\"_ _3\"></span>di ammortamen<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>maggiorato <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>pagate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e/o scadute. Per <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>espo<span class=\"_ _1\"></span>sizioni fuori <span class=\"_ _2\"></span>bilancio, rappresentate <span class=\"_ _2\"></span>dalle<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>garanzie <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dagli <span class=\"_ _0\"></span>impegni ad <span class=\"_ _2\"></span>erogare fondi <span class=\"_ _2\"></span>irrevocabil<span class=\"_ _1\"></span>i o <span class=\"_ _1\"></span>revocabili, <span class=\"_ _3\"></span>l\u2019EA<span class=\"_ _0\"></span>D <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>nominale po<span class=\"_ _1\"></span>nderato <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>apposito <span class=\"_ _1\"></span>fattore di <span class=\"_ _3\"></span>conversione <span class=\"_ _1\"></span>creditizia (CCF <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>Credit <span class=\"_ _1\"></span>Conversio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Factor), <span class=\"_ _1\"></span>determinato <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ff5\">n <span class=\"_ _1\"></span>conformit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>interni <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ando l\u2019<span class=\"_ _1\"></span>approccio </span>standard per le rimanenti esposiz<span class=\"_ _1\"></span>ioni. Inclusione dei fattori forward looking<span class=\"_ _1\"></span> Ai fini della determinazione delle <span class=\"ff5\">p<span class=\"_ _1\"></span>erdite attese, l\u2019inclus<span class=\"_ _1\"></span>ione delle informazioni f<span class=\"_ _1\"></span>orward looking \u00e8 ottenuta </span>considerando  gli <span class=\"_ _2c\"> </span>effetti  sui <span class=\"_ _2c\"> </span>parametri  di  rischio, <span class=\"_ _2c\"> </span>derivanti  da <span class=\"_ _2c\"> </span>differenti  scenari <span class=\"_ _2c\"> </span>macroeconomici.  Nel dettaglio, <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>molteplici <span class=\"_ _2d\"> </span>possibil<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>scenari <span class=\"_ _2d\"> </span>macroeconomici <span class=\"_ _2d\"> </span>alternativi <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>stat<span class=\"_ _3\"></span>i <span class=\"_ _3b\"> </span>ricondotti<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ad <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>num<span class=\"_ _1\"></span>ero limitato di <span class=\"_ _2\"></span>tre <span class=\"_ _0\"></span>scenari (positivo, <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e negativo) <span class=\"_ _0\"></span>che costituiscono <span class=\"_ _0\"></span>l\u2019input <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>siddetti \u201cmodelli <span class=\"_ _2\"></span>satellite\u201d. Il ricors<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>questi ultimi<span class=\"_ _1\"></span> modelli permette <span class=\"_ _1\"></span>di definir<span class=\"_ _1\"></span>e, tramit<span class=\"_ _1\"></span>e tecniche di <span class=\"_ _1\"></span>regressio<span class=\"_ _1\"></span>ne statistica, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazione tr<span class=\"ls0\">a <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>numero <span class=\"_ _2d\"> </span>limitato <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>variabili<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>macroeconomiche <span class=\"_ _2d\"> </span>significative, <span class=\"_ _2d\"> </span>assunte <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>riferimento, <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>tas<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di </span>decadimento <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>diversi <span class=\"_ _29\"></span>segmenti.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>queste <span class=\"_ _29\"></span>stime <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>utilizzato <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>creare <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>ori <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>stress, distinti per scenario e segmenti di ris<span class=\"_ _1\"></span>chio.  Ai fini di includere valutazi<span class=\"_ _1\"></span>oni di rischio pro<span class=\"_ _1\"></span>spettiche distinte per settori<span class=\"_ _1\"></span> commerciali ed aree geo<span class=\"_ _1\"></span>grafiche, i <span class=\"_ _3\"></span>\u201cmodelli <span class=\"_ _3\"></span>satellite\u201d <span class=\"_ _29\"></span><span class=\"ff2\">della <span class=\"_ _3\"></span>PD <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>disti<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>macro-settore <span class=\"_ _3\"></span>commerciale <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>segmento <span class=\"_ _3\"></span>Imprese <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per </span>macro-area <span class=\"_ _3b\"> </span>geografica <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>segm<span class=\"_ _1\"></span>ento <span class=\"_ _3b\"> </span>Privati. <span class=\"_ _3f\"> </span>Dunque, <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>della <span class=\"_ _3b\"> </span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>econometrica <span class=\"_ _3f\"> </span>sopra citata <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>default <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>abili <span class=\"_ _0\"></span>macroeconomiche <span class=\"_ _2\"></span>esplicative <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>condotta <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>maggiore <span class=\"_ _2\"></span>livello di <span class=\"_ _3\"></span>granularit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cogliere <span class=\"_ _3\"></span>l\u2019impatto <span class=\"_ _3\"></span>asimmetrico <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span><span class=\"ff2\">sto<span class=\"_ _1\"></span>rici <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>diversi <span class=\"_ _3\"></span>settori <span class=\"_ _3\"></span>ed </span>aree <span class=\"_ _3d\"> </span>g<span class=\"_ _1\"></span>eografiche <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>inglobare <span class=\"_ _40\"> </span>elementi <span class=\"_ _40\"> </span>previs<span class=\"_ _1\"></span>ionali <span class=\"_ _40\"> </span>differenziati <span class=\"_ _40\"> </span>che <span class=\"_ _40\"> </span>riflettono <span class=\"_ _40\"> </span>maggiormente <span class=\"_ _40\"> </span>la rischiosit\u00e0 prospettica del portaf<span class=\"_ _1\"></span>oglio. Infine, <span class=\"_ _3b\"></span>considerato <span class=\"_ _3b\"></span>il <span class=\"_ _3b\"></span>persistere <span class=\"_ _3b\"> </span>dell\u2019incertezz<span class=\"_ _1\"></span>a <span class=\"_ _3b\"></span>dell\u2019attuale <span class=\"_ _3b\"></span>contesto <span class=\"_ _3b\"> </span>economico, <span class=\"_ _3b\"> </span>influenzato<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>anche <span class=\"_ _3b\"></span>dal contesto <span class=\"_ _3\"></span>bellico <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>shock <span class=\"_ _3\"></span>inflattivi, <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>relativi <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>economici <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>stessi, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>mantenuto<span class=\"_ _324\"> </span>invariato il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mix <span class=\"_ _2\"></span>delle probabilit\u00e0 <span class=\"_ _2\"></span>di accadime<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>affiancando <span class=\"_ _2\"></span>allo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>scenario <span class=\"_ _2\"></span>\u201c<span class=\"_ _1\"></span>base\u201d <span class=\"_ _2\"></span>ritenuto maggiormente<span class=\"_ _324\"> </span>probabile <span class=\"_ _2\"></span>(con <span class=\"_ _0\"></span>probabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>55%), <span class=\"_ _0\"></span>uno <span class=\"_ _2\"></span>scenario alternativo <span class=\"_ _2\"></span>\u201cnegativo\u201d <span class=\"_ _2\"></span>(con probabilit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>35<span class=\"_ _1\"></span>%) <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>\u201cpositivo\u201d (con probabil<span class=\"_ _1\"></span>it\u00e0 del 10%).<span class=\"_ _324\"> </span>Nelle <span class=\"_ _3\"></span>seguenti <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>belle <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fornisce <span class=\"_ _3\"></span>evidenza <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>minimi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>massimi <span class=\"_ _3\"></span>(\u201crange <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valori<span class=\"_ _1\"></span>\u201d) <span class=\"_ _3\"></span>riferiti <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni<span class=\"_ _324\"> </span>dei parametri <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>considerati nei <span class=\"_ _1\"></span>modelli di <span class=\"_ _1\"></span>condizionamento <span class=\"_ _1\"></span>forward looking <span class=\"_ _1\"></span>(c.d. modelli<span class=\"_ _324\"> </span>satellite, tempo <span class=\"_ _1\"></span>per te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>oggetto di <span class=\"_ _1\"></span>calib<span class=\"_ _1\"></span>razione <span class=\"_ _1\"></span>e affiname<span class=\"_ _1\"></span>nto), per <span class=\"_ _1\"></span>gli sc<span class=\"_ _1\"></span>enari <span class=\"_ _1\"></span>ritenuti maggiorm<span class=\"_ _1\"></span>ente<span class=\"_ _324\"> </span>in <span class=\"_ _3b\"> </span>grado <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>influenzare <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>perdite <span class=\"_ _3f\"> </span>attese <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>creditizie <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>bonis <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>relative <span class=\"_ _3f\"> </span>probabilit\u00e0 <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span>accadimento considerate al 3<span class=\"_ _1\"></span>1 dicembre 2024, 2<span class=\"_ _1\"></span>023 e 2022:<span class=\"_ _324\"> </span>bilancio 31 d<span class=\"_ _0\"></span>icembre 2024<span class=\"_ _324\"> </span>Scenario Positi<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Scenario Base<span class=\"_ _324\"> </span>Scenario Negati<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Indicatori macr<span class=\"_ _0\"></span>oeconomici<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>PIL Italia<span class=\"_ _324\"> </span>0.18<span class=\"_ _324\"> </span>0.39<span class=\"_ _324\"> </span>0.09<span class=\"_ _324\"> </span>0.19<span class=\"_ _324\"> </span>-0.09<span class=\"_ _324\"> </span>0.55<span class=\"_ _324\"> </span>Indice de<span class=\"_ _0\"></span>i prezzi <span class=\"_ _0\"></span>al consumo<span class=\"_ _324\"> </span>0.27<span class=\"_ _324\"> </span>0.52<span class=\"_ _324\"> </span>0.42<span class=\"_ _324\"> </span>0.53<span class=\"_ _324\"> </span>0.48<span class=\"_ _324\"> </span>0.66<span class=\"_ _324\"> </span>Tasso di disoccu<span class=\"_ _0\"></span>pazione<span class=\"_ _324\"> </span>-3.49<span class=\"_ _324\"> </span>-1.10<span class=\"_ _324\"> </span>-0.96<span class=\"_ _324\"> </span>0.12<span class=\"_ _324\"> </span>0.72<span class=\"_ _324\"> </span>3.78<span class=\"_ _324\"> </span>Probabilit\u00e0 di a<span class=\"_ _0\"></span>ccadimento<span class=\"_ _324\"> </span>10%<span class=\"_ _324\"> </span>55%<span class=\"_ _324\"> </span>35%<span class=\"_ _324\"> </span>bilancio 31 d<span class=\"_ _0\"></span>icembre 2023<span class=\"_ _324\"> </span>Scenario Positi<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Scenario Base<span class=\"_ _324\"> </span>Scenario Negati<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Indicatori macr<span class=\"_ _0\"></span>oeconomici<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>PIL Italia<span class=\"_ _324\"> </span>0.59<span class=\"_ _324\"> </span>1.94<span class=\"_ _324\"> </span>0.26<span class=\"_ _324\"> </span>0.85<span class=\"_ _324\"> </span>-1.27<span class=\"_ _324\"> </span>0.19<span class=\"_ _324\"> </span>Indice de<span class=\"_ _0\"></span>i prezzi <span class=\"_ _0\"></span>al consumo<span class=\"_ _324\"> </span>1.11<span class=\"_ _324\"> </span>1.56<span class=\"_ _324\"> </span>1.52<span class=\"_ _324\"> </span>2.67<span class=\"_ _324\"> </span>1.41<span class=\"_ _324\"> </span>5.86<span class=\"_ _324\"> </span>Tasso di disoccu<span class=\"_ _0\"></span>pazione<span class=\"_ _324\"> </span>-0.87<span class=\"_ _324\"> </span>-0.15<span class=\"_ _324\"> </span>-0.15<span class=\"_ _324\"> </span>-0.11<span class=\"_ _324\"> </span>0.01<span class=\"_ _324\"> </span>1.37<span class=\"_ _324\"> </span>Probabilit\u00e0 di accad<span class=\"_ _0\"></span>imento<span class=\"_ _324\"> </span>10%<span class=\"_ _324\"> </span>55%<span class=\"_ _324\"> </span>35%<span class=\"_ _324\"> </span>bilancio 31 d<span class=\"_ _0\"></span>icembre 2022<span class=\"_ _324\"> </span>Scenario Positi<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Scenario Base<span class=\"_ _324\"> </span>Scenario Negati<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Indicatori macr<span class=\"_ _0\"></span>oeconomici<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>PIL Italia<span class=\"_ _324\"> </span>0.40<span class=\"_ _324\"> </span>3.80<span class=\"_ _324\"> </span>0.40<span class=\"_ _324\"> </span>3.80<span class=\"_ _324\"> </span>-0.48<span class=\"_ _324\"> </span>3.43<span class=\"_ _324\"> </span>Spread Bund - <span class=\"_ _0\"></span>BTP a 10 anni<span class=\"_ _324\"> </span>1.80<span class=\"_ _324\"> </span>2.57<span class=\"_ _324\"> </span>2.04<span class=\"_ _324\"> </span>2.58<span class=\"_ _324\"> </span>2.62<span class=\"_ _324\"> </span>2.69<span class=\"_ _324\"> </span>Probabilit\u00e0 di a<span class=\"_ _0\"></span>ccadimento<span class=\"_ _324\"> </span>10%<span class=\"_ _324\"> </span>55%<span class=\"_ _324\"> </span>35%<span class=\"_ _324\"> </span>Inclusione del rischio climati<span class=\"_ _1\"></span>co ambientale (fisico e transizione)<span class=\"_ _324\"> </span>Nell\u2019esercizio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>condotto <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>specifica progettualit\u00e0 <span class=\"_ _2\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>definire <span class=\"_ _2\"></span>gli interventi<span class=\"_ _324\"> </span>da  effettuare  sui <span class=\"_ _2c\"> </span>modelli  interni  utilizzati  per  la <span class=\"_ _2c\"> </span>valutazione  del  rischio  di <span class=\"_ _2c\"> </span>credito  per  incorporare  le<span class=\"_ _324\"> </span>componenti di <span class=\"_ _2\"></span>rischio climatico ambientale <span class=\"_ _0\"></span>in coerenza <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le evidenze <span class=\"_ _2\"></span>deriva<span class=\"_ _1\"></span>nti dall'analisi <span class=\"_ _0\"></span>dei canali <span class=\"_ _2\"></span>di<span class=\"_ _324\"> </span>trasmissione <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>dall'analisi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3b\"> </span>focaliz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>sulla <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>(delle <span class=\"_ _3b\"></span>opportunit\u00e0 <span class=\"_ _3b\"> </span>e) <span class=\"_ _3b\"></span>dei <span class=\"_ _3b\"></span>rischi<span class=\"_ _324\"> </span>derivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>transizione), <span class=\"_ _1\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>quantificazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>relativo<span class=\"_ _324\"> </span>impatto sugli attivi<span class=\"_ _1\"></span> aziendali.<span class=\"_ _324\"> </span>In particolare, alla data di riferimento de<span class=\"_ _0\"></span>l 31 dicembre 2024, <span class=\"_ _1\"></span>per tener conto dei rischi derivanti dai fattori<span class=\"_ _324\"> </span>climatico-ambientali (fisico <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>transizione) ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>perdite attese <span class=\"_ _2\"></span>(impair<span class=\"_ _1\"></span>ment) <span class=\"_ _2\"></span>in applicazione <span class=\"_ _2\"></span>del<span class=\"_ _324\"> </span>principio <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>internazio<span class=\"_ _1\"></span>nale <span class=\"_ _1\"></span>IFRS9 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>imple<span class=\"_ _1\"></span>mentato <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>imo <span class=\"_ _1\"></span>interv<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggiustamento <span class=\"_ _1\"></span>alle<span class=\"_ _324\"> </span>componenti modellistiche <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>parametri di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio adottati <span class=\"ff5\">(euro <span class=\"_ _0\"></span>1,9 milioni,<span class=\"_ _0\"></span> si <span class=\"_ _0\"></span>veda <span class=\"_ _2\"></span>il successivo punto <span class=\"_ _0\"></span>\u201c<span class=\"ff6 ls17\">In<span class=\"ls0\">-<span class=\"_ _324\"> </span></span></span></span>Model  Adjustment<span class=\"_ _1\"></span><span class=\"ff5\">\u201d)  acc<span class=\"_ _1\"></span>ompagnato,  per <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>prudente<span class=\"_ _1\"></span>  copertura <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>perdite <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tese <span class=\"_ _3d\"> </span>nell\u2019attuale<span class=\"_ _324\"> </span></span>contesto di incertezza sugli scenari <span class=\"_ _0\"></span>futuri, da rettifiche post modello (euro 11,1 milioni, si <span class=\"_ _0\"></span>veda il succe<span class=\"_ _0\"></span>ssivo<span class=\"_ _324\"> </span>punto <span class=\"_ _29\"></span>\u201c<span class=\"ff6\">Post-Model <span class=\"_ _29\"></span>Adjustment</span>\u201d) <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>determinano <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>complessivo <span class=\"_ _29\"></span>sugli <span class=\"_ _29\"></span>attivi <span class=\"_ _29\"></span>aziendali <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _324\"> </span>13,0 milioni correlati al<span class=\"_ _1\"></span>la componente climatico-am<span class=\"_ _1\"></span>bientale.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>riguardo <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>ulteriormente <span class=\"_ _1\"></span>rimando <span class=\"_ _3\"></span><span class=\"ff5\">a <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>illus<span class=\"_ _1\"></span>trato <span class=\"_ _1\"></span>(i) <span class=\"_ _3\"></span>nel paragrafo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cLa <span class=\"_ _1\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>gestione<span class=\"_ _324\"> </span></span>dei rischi\u201d della relazione <span class=\"_ _0\"></span>sulla gestione consolidata, (ii) nel paragrafo \u201c<span class=\"ff2 lsb\">12.</span>1.4 Valutazione della rilevanza\u201d<span class=\"_ _324\"> </span>della Rend<span class=\"_ _0\"></span>icontazione di <span class=\"_ _0\"></span>sostenibilit\u00e0 contenuta <span class=\"_ _2\"></span>nella relazione sulla <span class=\"_ _2\"></span>gestione consolidata e<span class=\"_ _0\"></span> (iii) <span class=\"_ _2\"></span>nella nota<span class=\"_ _324\"> </span>\u201cRischio <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>so<span class=\"_ _1\"></span>stenibilit\u00e0\u201d <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>\u201cRischi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>incertezze <span class=\"_ _2c\"> </span>nell\u2019attuale <span class=\"_ _2c\"> </span>contesto <span class=\"_ _2c\"> </span>macroeconomico <span class=\"_ _2c\"> </span>e<span class=\"_ _324\"> </span>geopolitico\u201d <span class=\"_ _47\"> </span>contenuto <span class=\"_ _8d\"> </span>nella <span class=\"_ _8e\"> </span><span class=\"ff6\">Parte <span class=\"_ _47\"> </span>A <span class=\"_ _8d\"> </span><span class=\"ffc\">\u2013</span> <span class=\"_ _8d\"> </span>Politiche <span class=\"_ _47\"> </span>Contabi<span class=\"_ _1\"></span>li<span class=\"ff2\"> <span class=\"_ _8d\"> </span>della <span class=\"_ _47\"> </span>nota <span class=\"_ _8d\"> </span>i<span class=\"_ _1\"></span>ntegrativa <span class=\"_ _47\"> </span>cons<span class=\"_ _1\"></span>olidata, <span class=\"_ _8d\"> </span>in </span></span>corrispondenza della sezione dedicata agli<span class=\"_ _1\"></span> altri aspetti della parte general<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> In<span class=\"ls0\">-Model Adjustment </span>Nel <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha ritenuto <span class=\"_ _2\"></span>opportuno aggiornare <span class=\"_ _2\"></span><span class=\"ls7\">le<span class=\"ls0\"> componenti <span class=\"_ _0\"></span>modellistiche dei paramet<span class=\"_ _1\"></span>ri </span></span>di rischio <span class=\"_ _2\"></span>PD<span class=\"_ _1\"></span> e <span class=\"_ _2\"></span>LGD adottati per <span class=\"_ _2\"></span>il calcolo della <span class=\"_ _2\"></span>perdita attesa<span class=\"_ _1\"></span> sul portafoglio<span class=\"_ _1\"></span> cr<span class=\"_ _0\"></span>editi in bonis, insere<span class=\"_ _0\"></span>ndo dei correttivi <span class=\"_ _3\"></span>\"in <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>\" <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>flettere <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>climati<span class=\"_ _1\"></span>co-ambientale <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tra<span class=\"_ _1\"></span>nsizione) <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>svalutaz<span class=\"_ _1\"></span>ioni collettive. In particolare, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>correttivo <span class=\"_ _0\"></span>climatico ambientale <span class=\"_ _2\"></span>\u00e8 risultato ad <span class=\"_ _2\"></span>esito del <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione de<span class=\"_ _0\"></span>gli score<span class=\"_ _0\"></span> elaborati da<span class=\"_ _1\"></span> qualificato <span class=\"_ _1\"></span>provider esterno, <span class=\"_ _1\"></span>ovvero di rischio <span class=\"_ _1\"></span>fisico in <span class=\"_ _1\"></span>relazione ai <span class=\"_ _1\"></span>singoli immobili <span class=\"_ _1\"></span>a garanzia delle <span class=\"_ _2\"></span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>garantite <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>immobili de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>segm<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>gestionale <span class=\"_ _2\"></span>Privati <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transizione <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>relazione alle esposizioni del segmento<span class=\"_ _1\"></span> gestionale Imprese.<span class=\"_ _1\"></span> Il framework prevede pertanto di applicare <span class=\"_ _0\"></span>aggiustamenti <span class=\"_ _1\"></span><span class=\"ff5\">manageriali nei casi in cui lo score <span class=\"_ _0\"></span>sia \u201cAlto\u201d e </span>\u201cMolto <span class=\"_ _3b\"> </span>Alto\u201d, <span class=\"_ _3f\"> </span>mediante <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>penalizzazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>babilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>default <span class=\"_ _3b\"> </span>(PD) <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>tassi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"> </span>(LGD<span class=\"_ _1\"></span>) utilizzati per il calcolo della ECL.<span class=\"_ _1\"></span> Di seguito gli <span class=\"ff5\">elementi pres<span class=\"_ _1\"></span>i in considerazione ai fini dell\u2019attrib<span class=\"_ _1\"></span>uzione degli score di rischio climatico:<span class=\"_ _1\"></span></span> Rischio Fisico Rischio di Trans<span class=\"_ _0\"></span>izione \u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Frana </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Alluvione </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Vento (eventi legati<span class=\"_ _0\"></span> al vento es<span class=\"_ _0\"></span>tremo) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Incendio </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Onde estreme (onde <span class=\"_ _0\"></span>estreme, mar<span class=\"_ _0\"></span>eggiate) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Occorrenze di gelo </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Occorrenze di calor<span class=\"_ _0\"></span>e (eventi di ca<span class=\"_ _0\"></span>lore estremo,<span class=\"_ _0\"></span> anche </span></span>di breve dura<span class=\"_ _0\"></span>ta) \u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Ondata di calore </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Aridit\u00e0 </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Tsunami (non climat<span class=\"_ _0\"></span>ico) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Sismico (non climat<span class=\"_ _0\"></span>ico) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Erosione del suolo da <span class=\"_ _0\"></span>precipitaz<span class=\"_ _0\"></span>ioni </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Erosione delle coste </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Innalzamento del liv<span class=\"_ _0\"></span>ello del mare  </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">aspetti regolatori, l<span class=\"_ _0\"></span>egislativi e di m<span class=\"_ _0\"></span>ercato </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">classificazione <span class=\"_ _8d\"> </span>secondo <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8d\"> </span>Tassonomia <span class=\"_ _8d\"> </span>dell'UE <span class=\"_ _8e\"> </span>e <span class=\"_ _8d\"> </span>i </span></span>successivi Atti<span class=\"_ _0\"></span> Delegati \u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">analisi dell'intensit\u00e0<span class=\"_ _0\"></span> delle emissi<span class=\"_ _0\"></span>oni  </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">elementi <span class=\"_ _40\"> </span>aggiuntivi <span class=\"_ _3d\"> </span>(rifiuti, <span class=\"_ _40\"> </span>consum<span class=\"_ _0\"></span>o <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _3d\"> </span>generale, </span></span>rilevanza per <span class=\"_ _0\"></span>DNSH, ecc.)  Post-Model Adjustment Coerentemente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019appro<span class=\"_ _1\"></span>ccio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massima <span class=\"_ _1\"></span>attenzio<span class=\"_ _1\"></span>ne appli<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>monito<span class=\"_ _1\"></span>raggio <span class=\"_ _1\"></span>andamentale <span class=\"_ _1\"></span>delle esposizioni, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _1\"></span>mantenuti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>aggiornati <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>aggiustamenti pos<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>(cd. <span class=\"_ _1\"></span>management <span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erlay) per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>esposizioni in <span class=\"_ _2\"></span>stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"ff2\">determinazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>attese <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _2\"></span>cluster<span class=\"_ _1\"></span> </span>poich\u00e9 <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>contesto <span class=\"_ _2d\"> </span>geopolitico <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>previsioni <span class=\"_ _2d\"> </span>macroeconomiche <span class=\"_ _3f\"> </span>presentano <span class=\"_ _2d\"> </span>ancora <span class=\"_ _2d\"> </span>forti<span class=\"_ _3\"></span><span class=\"ff7 fsb\"> <span class=\"_ _3b\"></span></span>elementi <span class=\"_ _2d\"> </span>di incertezza e volatilit\u00e0. Focalizzandosi <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ui <span class=\"_ _3d\"> </span>rating <span class=\"_ _3d\"> </span>pari <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>peggiori <span class=\"_ _3d\"> </span>alla <span class=\"_ _40\"> </span>classe <span class=\"_ _3d\"> </span>mediana <span class=\"_ _3d\"> </span>(rating <span class=\"_ _3d\"> </span>5) <span class=\"_ _47\"> </span>sono <span class=\"_ _3d\"> </span>pertanto <span class=\"_ _40\"> </span>stati <span class=\"_ _3d\"> </span>definiti aggiustamenti <span class=\"_ _1\"></span>post <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>(manage<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>overlay) <span class=\"_ _3\"></span>che pr<span class=\"_ _1\"></span>endano <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>passaggio <span class=\"_ _1\"></span>in stage 2: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>verso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>impr<span class=\"_ _1\"></span>ese, <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019attrattivit\u00e0 <span class=\"_ _3\"></span>settori</span>ale <span class=\"_ _3\"></span>attribuita <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>partendo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>specifici <span class=\"_ _3\"></span>studi <span class=\"_ _3\"></span>di </span></span>settore;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>mutui<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>verso <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>privati, <span class=\"_ _2c\"> </span><span class=\"ls1c\">un</span> <span class=\"_ _2d\"> </span>Loan <span class=\"_ _2d\"> </span>to <span class=\"_ _2c\"> </span>Value <span class=\"_ _2d\"> </span>&gt; <span class=\"_ _2d\"> </span>50<span class=\"_ _1\"></span>% <span class=\"_ _2d\"> </span>combinato <span class=\"_ _2d\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>zone <span class=\"_ _2d\"> </span>critiche <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2d\"> </span>fisico<span class=\"_ _324\"> </span></span></span>alto/molto alto.<span class=\"_ _324\"> </span>Con <span class=\"_ _3\"></span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _29\"></span>settori <span class=\"_ _29\"></span>considerati <span class=\"_ _3\"></span>meno <span class=\"_ _29\"></span>attrattivi, <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>deciso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>mante<span class=\"_ _1\"></span>nere <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>attenzione<span class=\"_ _324\"> </span>tutti i settori che in passato sono stati classificati a bassa attrattivit\u00e0 (utilizzati co<span class=\"_ _0\"></span>me driver per le specifiche<span class=\"_ _324\"> </span>azioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>monitoraggio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onten<span class=\"ff5\">ime<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>politiche <span class=\"_ _3\"></span>creditizie) e <span class=\"_ _3\"></span></span>di <span class=\"_ _1\"></span>estendere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>classificazione <span class=\"_ _2d\"> </span>ai <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ettori <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>media <span class=\"_ _3f\"> </span>attratti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>evide<span class=\"_ _1\"></span>nziato <span class=\"_ _2d\"> </span>maggiori <span class=\"_ _3f\"> </span>class<span class=\"_ _1\"></span>ificazioni <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>default<span class=\"_ _324\"> </span>nell\u2019anno 2024<span class=\"ff2\">, come di seguito dettagliato<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span></span>All\u2019interno <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>stage <span class=\"_ _3f\"> </span>2, <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>mutui <span class=\"_ _3f\"> </span>verso <span class=\"_ _3f\"> </span>imprese <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>stati <span class=\"_ _3f\"> </span>individuati <span class=\"_ _3f\"> </span>specifici <span class=\"_ _2d\"> </span><span class=\"ff6\">clus<span class=\"_ _1\"></span>ter<span class=\"ff2\"> <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span></span></span>maggior rischio cui applicare una copertura minima<span class=\"_ _1\"></span> crescente.<span class=\"_ _324\"> </span>Nella definizione dei suddetti clus<span class=\"_ _1\"></span>ter sono stati utilizzati i criteri gi\u00e0 adottati per lo staging overlay, integrati<span class=\"_ _324\"> </span>per <span class=\"_ _3f\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>maggio<span class=\"_ _1\"></span>re <span class=\"_ _3f\"> </span>cautela<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sulle <span class=\"_ _3f\"> </span>fili<span class=\"_ _1\"></span>ali <span class=\"_ _3f\"> </span>ubi<span class=\"_ _1\"></span>cate <span class=\"_ _2d\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>pro<span class=\"_ _1\"></span>vince <span class=\"_ _2d\"> </span>colpite <span class=\"_ _3f\"> </span>dalle<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>alluv<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>Emilia<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>Romagna,  Toscana  e  Marche,  su  controparti<span class=\"_ _1\"></span>  cui  \u00e8  associato  un  rischio  fisico  alto/molto  alto,  sulle<span class=\"_ _324\"> </span>esposizioni con garanzia pubblica e su altr<span class=\"_ _1\"></span>i elementi oggettivi di class<span class=\"_ _1\"></span>ificazione a stage 2.<span class=\"_ _324\"> </span>Per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>definiz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>perture <span class=\"_ _3\"></span>minime <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>applicare <span class=\"_ _3\"></span>sui <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>ri <span class=\"_ _3\"></span>cluster <span class=\"_ _1\"></span>identificat<span class=\"_ _1\"></span>i, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>range <span class=\"_ _1\"></span>compreso<span class=\"_ _324\"> </span>tra <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>5,6% <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>,4%, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _3\"></span>presi <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>i livelli <span class=\"_ _3\"></span>di copertura <span class=\"_ _3\"></span>media <span class=\"_ _1\"></span>espressi <span class=\"_ _3\"></span>dal modello<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>sce<span class=\"_ _324\"> </span>di  rischio <span class=\"_ _2c\"> </span>differenti.  Per <span class=\"_ _2c\"> </span>la  quota  non <span class=\"_ _2c\"> </span>garantita  di <span class=\"_ _2c\"> </span>mutui  con <span class=\"_ _2c\"> </span>garanzia  pubblica  clusterizzati <span class=\"_ _2c\"> </span>\u00e8  stata<span class=\"_ _324\"> </span>introdotta una percentual<span class=\"_ _1\"></span>e di copertura minima par<span class=\"_ _1\"></span>i al 28,7% quale m<span class=\"_ _1\"></span>edia tra la co<span class=\"_ _1\"></span>pertura degli scaduti<span class=\"_ _324\"> </span>deteriorati (17,4%) e la copertura da P<span class=\"_ _1\"></span>olicy per Utp chirografari vers<span class=\"_ _1\"></span>o imprese (40%<span class=\"_ _1\"></span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span>Al 31 dicembre<span class=\"_ _0\"></span> 2024, le rettifiche post-modello ammontano <span class=\"_ _0\"></span>a 71,0 milioni di <span class=\"_ _0\"></span>euro (65,9 milioni <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>al 31<span class=\"_ _324\"> </span>dicembre 2023<span class=\"_ _1\"></span>), <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>11,1 <span class=\"_ _3\"></span>milioni di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>menzionato <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>climatico <span class=\"_ _1\"></span>ambientale <span class=\"_ _1\"></span>(fisico<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>transizione). <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _2\"></span>continua <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mantenere <span class=\"_ _2\"></span>significa<span class=\"_ _1\"></span>tivi <span class=\"_ _2\"></span>aggiustamenti <span class=\"_ _2\"></span>post<span class=\"_ _1\"></span>-mo<span class=\"_ _1\"></span>dello <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>causa<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attuali<span class=\"_ _324\"> </span>incertezze macroeconomiche e <span class=\"_ _1\"></span>geopolitiche.<span class=\"_ _324\"> </span>Analisi di sensitivit\u00e0 delle perdite attese<span class=\"_ _324\"> </span>Come <span class=\"_ _3f\"> </span>ra<span class=\"_ _1\"></span>ppresentato <span class=\"_ _2d\"> </span>nel <span class=\"_ _2c\"> </span>paragrafo <span class=\"_ _2d\"> </span>\u201cUtilizzo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>stime <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>assunzioni <span class=\"_ _2d\"> </span>nella  predisposizione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _324\"> </span>contenuto nella parte A - <span class=\"_ _1\"></span><span class=\"ff5\">\u201cPolitiche contabili\u201d, la de<span class=\"_ _1\"></span>terminazione delle perdite p<span class=\"_ _1\"></span>er riduzione di valore dei<span class=\"_ _324\"> </span></span>crediti <span class=\"_ _3f\"> </span>implica <span class=\"_ _2d\"> </span>significati<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>elementi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>giudizio<span class=\"_ _1\"></span>, <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>particolare <span class=\"_ _2d\"> </span>riferimento <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>modello <span class=\"_ _3f\"> </span>utiliz<span class=\"_ _1\"></span>zato <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span>misurazione <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>relativi <span class=\"_ _3\"></span>parametri <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rischio, <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>igger <span class=\"_ _3\"></span>ritenuti <span class=\"_ _29\"></span>espressivi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ignificativo<span class=\"_ _324\"> </span>deterioramento del credito, a<span class=\"_ _1\"></span>lla selezione degli scenari macroeconomici.<span class=\"_ _324\"> </span>Co<span class=\"_ _1\"></span>dice<span class=\"_ _9f\"> </span>S<span class=\"_ _1\"></span>ettor<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Att<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _324\"> </span>da1 a 3<span class=\"_ _95\"> </span>Ag<span class=\"_ _0\"></span>ricoltur<span class=\"_ _0\"></span>a<span class=\"_ _1d6\"> </span>B<span class=\"_ _1\"></span>AS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>da 13 <span class=\"_ _0\"></span>a 15<span class=\"_ _24d\"> </span>T<span class=\"_ _1\"></span>essile E A<span class=\"_ _2\"></span>bb<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>liamen<span class=\"_ _2\"></span>to<span class=\"_ _324\"> </span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>24-25<span class=\"_ _a1\"> </span>Metallu<span class=\"_ _2\"></span>rgi<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>29<span class=\"_ _58\"> </span><span class=\"ls0\">Au<span class=\"_ _0\"></span>tomotive<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>35<span class=\"_ _58\"> </span><span class=\"ls0\">Produ<span class=\"_ _2\"></span>zio<span class=\"_ _1\"></span>ne E F<span class=\"_ _0\"></span>orni<span class=\"_ _0\"></span>tur<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> Energ<span class=\"_ _2\"></span>ia<span class=\"_ _1\"></span> Elettrica, G<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(*)<span class=\"_ _324\"> </span>da 41 <span class=\"_ _0\"></span>a 45<span class=\"_ _24d\"> </span>C<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>stru<span class=\"_ _2\"></span>zio<span class=\"_ _1\"></span>ni<span class=\"_ _324\"> </span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>47<span class=\"_ _58\"> </span><span class=\"ls0\">C<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>mm<span class=\"_ _2\"></span>erc<span class=\"_ _1\"></span>io Al D<span class=\"_ _0\"></span>ettaglio<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>55<span class=\"_ _58\"> </span><span class=\"ls0\">All<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>gg<span class=\"_ _2\"></span>io<span class=\"_ _1\"></span> E Risto<span class=\"_ _1\"></span>razione<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(*)<span class=\"_ _324\"> </span>56<span class=\"_ _58\"> </span><span class=\"ls0\">All<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>gg<span class=\"_ _2\"></span>io<span class=\"_ _1\"></span> E Risto<span class=\"_ _1\"></span>razione<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>68<span class=\"_ _58\"> </span><span class=\"ls0\">I<span class=\"_ _1\"></span>mm<span class=\"_ _0\"></span>obili<span class=\"_ _0\"></span>are<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>70,<span class=\"_ _2\"></span> 73, 7<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span> 78,<span class=\"_ _2\"></span> 80,<span class=\"_ _0\"></span> 81,<span class=\"_ _2\"></span> 82<span class=\"_ _8d\"> </span>Serv<span class=\"_ _0\"></span>izi A<span class=\"_ _2\"></span>lle Imp<span class=\"_ _0\"></span>rese<span class=\"_ _324\"> </span>MEDIA<span class=\"_ _324\"> </span>(*)<span class=\"_ _324\"> </span>79,<span class=\"_ _2\"></span> 90, 9<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span> 92,<span class=\"_ _2\"></span> 93<span class=\"_ _ca\"> </span>Attivi<span class=\"_ _0\"></span>t\u00e0 Ric<span class=\"_ _1\"></span>reative,<span class=\"_ _0\"></span> Sp<span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>rtive E A<span class=\"_ _2\"></span>gen<span class=\"_ _0\"></span>zie V<span class=\"_ _0\"></span>iagg<span class=\"_ _2\"></span>io<span class=\"_ _249\"> </span>BASS<span class=\"_ _0\"></span>A<span class=\"_ _324\"> </span>46<span class=\"_ _58\"> </span><span class=\"ls0\">C<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>mm<span class=\"_ _2\"></span>erc<span class=\"_ _1\"></span>io a<span class=\"_ _1\"></span>ll'in<span class=\"_ _2\"></span>grosso<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(**)<span class=\"_ _324\"> </span>28<span class=\"_ _58\"> </span><span class=\"ls0\">Altr<span class=\"_ _0\"></span>a Mani<span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>attur<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(**)<span class=\"_ _324\"> </span>(*) S<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>e classifica<span class=\"_ _0\"></span>to con<span class=\"_ _1\"></span> attrat<span class=\"_ _2\"></span>tivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _0\"></span> bass<span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ei<span class=\"_ _0\"></span> pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti overl<span class=\"_ _1\"></span>ay<span class=\"_ _324\"> </span>(**<span class=\"_ _0\"></span>) <span class=\"_ _1\"></span>Sett<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>e che ha evi<span class=\"_ _0\"></span>denziat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>magg<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>i class<span class=\"_ _1\"></span>ific<span class=\"_ _0\"></span>azioni a default n<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>anno<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _324\"> </span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>l\u2019inclusione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>ttori forward <span class=\"_ _2\"></span>looking risulta <span class=\"_ _2\"></span>essere un <span class=\"_ _2\"></span>esercizio particolarmente <span class=\"_ _2\"></span>complesso, in quanto richiede di form<span class=\"_ _1\"></span>ulare previsioni macroeco<span class=\"_ _1\"></span>nomiche, di selezionare sc<span class=\"_ _1\"></span>enari e relative probabilit\u00e0 di <span class=\"_ _2d\"> </span>accadimento, <span class=\"_ _2c\"> </span>nonch\u00e9 <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>definire <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>modello <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>grado <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>esprimere <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>relazione <span class=\"_ _2c\"> </span>tra <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>citati <span class=\"_ _2c\"> </span>fattori macroeconomici ed i tassi di inadempimento delle <span class=\"_ _1\"></span>esposiz<span class=\"_ _1\"></span>ioni oggetto di valutazione, come illustrato nel precedente paragrafo.<span class=\"_ _1\"></span> Al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di valutare <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fattori forward <span class=\"_ _2\"></span>looking possano <span class=\"_ _2\"></span>influenzare le <span class=\"_ _2\"></span>perdite attese <span class=\"_ _2\"></span>si ritiene <span class=\"_ _2\"></span>ragionevol<span class=\"_ _1\"></span>e effettuare <span class=\"_ _10\"> </span>un\u2019analisi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>sensitivit\u00e0 <span class=\"_ _10\"> </span>nel <span class=\"_ _10\"> </span>contesto <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>differenti <span class=\"_ _10\"> </span>scenari <span class=\"_ _10\"> </span>basati <span class=\"_ _10\"> </span>su <span class=\"_ _10\"> </span>previsioni <span class=\"_ _10\"> </span>coerenti nell\u2019evoluzione <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>diversi <span class=\"_ _40\"> </span>fattori <span class=\"_ _47\"> </span>macroe<span class=\"ff2\">conomici. <span class=\"_ _47\"> </span>Le <span class=\"_ _40\"> </span>innumerevoli <span class=\"_ _40\"> </span>interrelazio<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>singoli <span class=\"_ _47\"> </span>fattori<span class=\"_ _0\"></span> </span>macroeconomici  sono, <span class=\"_ _2c\"> </span>infatti,  tali <span class=\"_ _2c\"> </span>da  rendere <span class=\"_ _2c\"> </span>scarsamente  significativa <span class=\"_ _2c\"> </span>un\u2019analisi  di  sensitivit\u00e0 <span class=\"_ _2c\"> </span>delle perdite attese basata sul singolo f<span class=\"_ _1\"></span>attore macroeconomico.<span class=\"_ _1\"></span> Il <span class=\"_ _2\"></span><span class=\"ls0\">Gruppo <span class=\"_ _2\"></span><span class=\"ff5\">ha <span class=\"_ _2\"></span>pertanto <span class=\"_ _0\"></span>ritenuto <span class=\"_ _2\"></span>ragio<span class=\"_ _1\"></span>nevole <span class=\"_ _2\"></span>effettuare <span class=\"_ _0\"></span>un\u2019analisi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sensitivit\u00e0 <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0 </span></span>di <span class=\"_ _2c\"> </span>accadimento <span class=\"_ _2c\"> </span>dello <span class=\"_ _2c\"> </span>scenario <span class=\"_ _2c\"> </span>negativo<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>70<span class=\"_ _1\"></span>%, <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>cui <span class=\"_ _2c\"> </span>deriverebbe  un <span class=\"_ _2d\"> </span>ulteriore <span class=\"_ _2c\"> </span>incremento <span class=\"_ _2c\"> </span>delle rettifiche di valore sul po<span class=\"_ _1\"></span>rtafoglio in bonis per circa Euro <span class=\"_ _1\"></span>2,7 milioni l<span class=\"_ _1\"></span>ordi. 2.4 Tecniche di mitigazione del rischio di credito Nello <span class=\"_ _2\"></span><span class=\"ff5\">svilup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>processo <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>porta <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>erogazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito, pur <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazioni </span>positive <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>necessari, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>acquisisce <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _3\"></span>qualvolta <span class=\"_ _3\"></span>possibile <span class=\"_ _3\"></span>garanzie <span class=\"_ _3\"></span>accessorie <span class=\"_ _3\"></span>reali e/o personali finalizz<span class=\"_ _1\"></span>ate alla mitigazione del rischio<span class=\"_ _1\"></span>. Sul <span class=\"_ _3d\"> </span>complesso <span class=\"_ _40\"> </span>dei <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>app<span class=\"_ _1\"></span>are <span class=\"_ _3d\"> </span>preminente <span class=\"_ _3d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>garanzia <span class=\"_ _40\"> </span>reale <span class=\"_ _3d\"> </span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>dall\u2019ipoteca, <span class=\"_ _40\"> </span>riferita principalmente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>forma <span class=\"_ _3b\"></span>tecnica <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>mutui <span class=\"_ _29\"></span>(partic<span class=\"_ _1\"></span>olarmente <span class=\"_ _29\"></span>su <span class=\"_ _3b\"></span>immobili <span class=\"_ _29\"></span>residenziali). <span class=\"_ _3b\"></span>Sempre <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>livelli significativi, <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>presenti <span class=\"_ _40\"> </span>anche <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttispecie <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>garanzia <span class=\"_ _40\"> </span>pubblica <span class=\"_ _40\"> </span>quali <span class=\"_ _40\"> </span>garanzie <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>controgaranzie rilasciate  dal  Fondo <span class=\"_ _2c\"> </span>di  Garanzia  per  le  PMI  ex <span class=\"_ _2c\"> </span>L.  662/96,  dalla  SACE<span class=\"_ _0\"></span>  o  dal  F<span class=\"_ _0\"></span>ondo  Europeo  per <span class=\"_ _2c\"> </span>gli Investimenti, nonch\u00e9 garanzi<span class=\"_ _1\"></span>e pignoratizie su valori mobiliari<span class=\"_ _1\"></span> e/o denaro.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>garanzie <span class=\"_ _3\"></span>ricevute sono <span class=\"_ _3\"></span>redatte su <span class=\"_ _3\"></span>schemi contr<span class=\"_ _1\"></span>attuali, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>linea con <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>standard <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>categoria e <span class=\"_ _3\"></span>con gli orientamenti giuri<span class=\"_ _1\"></span>sprudenziali, <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rovati <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>competenti funz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>aziendali. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>delle garanzie, <span class=\"_ _2c\"> </span>in  coerenza <span class=\"_ _2d\"> </span>con  quanto <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>chiesto  dalla <span class=\"_ _2d\"> </span>regolamentazione  di <span class=\"_ _2d\"> </span>vigilanza,  prevede <span class=\"_ _2d\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2c\"> </span>di monitoraggio e specifici co<span class=\"_ _1\"></span>ntrolli finalizzati alla verifica dell\u2019eleggibilit\u00e0.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _1\"></span>fattispecie <span class=\"_ _3\"></span>di garanz<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>pubblica <span class=\"_ _3\"></span>quali <span class=\"_ _1\"></span>garanzie <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>controgaranzie <span class=\"_ _1\"></span>rilasciate <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Fondo di <span class=\"_ _3\"></span>Garanzia <span class=\"_ _1\"></span>per le PMI ex <span class=\"_ _0\"></span>L. 662/96 e da S<span class=\"_ _0\"></span>ACE sono state modellizzate nel <span class=\"_ _0\"></span>calcolo della perdita attesa (ECL); sulla parte <span class=\"_ _0\"></span>di esposizione <span class=\"_ _3d\"> </span>garantita <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>stata <span class=\"_ _3d\"> </span>peraltro <span class=\"_ _3d\"> </span>det<span class=\"_ _1\"></span>erminata <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>attesa <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>rifl<span class=\"_ _1\"></span>etta <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>rischio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>una controparte <span class=\"_ _3b\"> </span>pubblica. <span class=\"_ _3b\"> </span>Analo<span class=\"_ _1\"></span>go <span class=\"_ _3b\"> </span>approccio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>adottato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"> </span>garanzie <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>eleggibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>fini<span class=\"_ _1\"></span> prudenziali. 3.<span class=\"ff22\"> <span class=\"_ _235\"> </span></span>Esposizioni cred<span class=\"_ _1\"></span>itizie deteriorate 3.1  Strategie e politiche <span class=\"_ _0\"></span>di gestione L\u2019attuale <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>regolamentare <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>classificazione <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2\"></span>deteriorate in <span class=\"_ _2\"></span>funzione del <span class=\"_ _2\"></span>loro <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>criticit\u00e0. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _2\"></span>sono pre<span class=\"_ _0\"></span>viste <span class=\"_ _2\"></span>tre <span class=\"_ _2\"></span>categorie: <span class=\"_ _0\"></span>\u201csofferenze\u201d, <span class=\"_ _2\"></span>\u201cinadempienze <span class=\"_ _0\"></span>probabili\u201d ed \u201cesposizioni scadute e/o s<span class=\"_ _1\"></span>confinanti deteriorate\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span></span>Sofferenze: <span class=\"_ _2d\"> </span>esposizione <span class=\"_ _3f\"> </span>nei <span class=\"_ _3f\"> </span>confronti <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>soggett<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>stato <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>insolvenza <span class=\"_ _3f\"> </span>(anche <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>accertato giudizialmente) <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>situazioni <span class=\"_ _3f\"> </span>sosta<span class=\"_ _1\"></span>nzialmente <span class=\"_ _3b\"> </span>equiparabi<span class=\"_ _1\"></span>li, <span class=\"_ _3f\"> </span>indipendentemente <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3f\"> </span>previsioni <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i perdita formulate dall'intermediario.<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span></span>Inadempienze <span class=\"_ _2c\"> </span>probabili: <span class=\"_ _2c\"> </span>le <span class=\"_ _2d\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>le <span class=\"_ _2d\"> </span>qual<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>l'intermediario <span class=\"_ _2d\"> </span>giudichi <span class=\"_ _2c\"> </span>impro<span class=\"_ _1\"></span>babile <span class=\"_ _2d\"> </span>l'integrale<span class=\"_ _1\"></span> adempimento <span class=\"_ _2d\"> </span>da <span class=\"_ _2c\"> </span>parte <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>debitore <span class=\"_ _2c\"> </span>senza <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>ricors<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>ad <span class=\"_ _2c\"> </span>azioni <span class=\"_ _2c\"> </span>quali <span class=\"_ _2d\"> </span>l'<span class=\"_ _1\"></span>escussione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>garanzie, indipendentemente dalla presenza di import<span class=\"_ _1\"></span>i scaduti e/o sco<span class=\"_ _1\"></span>nfinanti. -<span class=\"ff8\"> <span class=\"_ _c9\"> </span></span>Esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>scadute <span class=\"_ _3b\"> </span>e/o <span class=\"_ _3f\"> </span>sconfinanti <span class=\"_ _3f\"> </span>deterio<span class=\"_ _1\"></span>rate: <span class=\"_ _3b\"> </span>le <span class=\"_ _2d\"> </span>esposizioni, <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le sofferenze <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>inadempi<span class=\"_ _1\"></span>enze <span class=\"_ _3f\"> </span>probabili, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>presentano <span class=\"_ _3f\"> </span>impo<span class=\"_ _1\"></span>rti <span class=\"_ _3f\"> </span>scaduti <span class=\"_ _2d\"> </span>e/o <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>confinanti <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>modo continuativo da oltre 90 gg.<span class=\"_ _324\"> </span>\u00c8 <span class=\"_ _3d\"> </span>inoltre <span class=\"_ _3d\"> </span>pr<span class=\"_ _1\"></span>evista <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>\u201cesposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3d\"> </span>oggetto <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>concessio<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3d\"> </span></span>forbearance\u201d, <span class=\"_ _3d\"> </span>riferita <span class=\"_ _40\"> </span>alle esposizioni <span class=\"_ _1\"></span>oggetto di <span class=\"_ _1\"></span>rinegoziazione e/o<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>rifinanziamento per <span class=\"_ _1\"></span>difficolt\u00e0 <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>a (manifesta <span class=\"_ _1\"></span>o in <span class=\"_ _1\"></span>via di manifestazione) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>cli<span class=\"_ _1\"></span>ente. <span class=\"_ _29\"></span>Tali <span class=\"_ _29\"></span>esposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>possono <span class=\"_ _29\"></span>costituire <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>sotto <span class=\"_ _29\"></span>insieme <span class=\"_ _3\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>eteriorati<span class=\"_ _324\"> </span> (esposizioni <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>concessioni <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>deteriorate) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bonis<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(esposizioni <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _3\"></span>di concessioni <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>posizioni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bonis). <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>esposizioni, <span class=\"_ _3\"></span>nel ri<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>tto <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>previsioni <span class=\"_ _3\"></span>regolamentari rispetto <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tempi <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>modalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>classificazione, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>coadiuvata <span class=\"_ _2d\"> </span>attraverso <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ocessi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>lavoro <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>str<span class=\"_ _1\"></span>umenti informatici specifici.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>dispone di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>policy <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>disciplina <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>modalit\u00e0 di <span class=\"_ _3\"></span>applicazione <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore che, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>funzion<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>tipo <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>credito <span class=\"_ _3b\"></span>deteriorato, <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _29\"></span>tecnica <span class=\"_ _29\"></span>ori<span class=\"_ _1\"></span>ginaria <span class=\"_ _3b\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span>tipo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>g<span class=\"_ _1\"></span>aranzia <span class=\"_ _29\"></span>a supporto, <span class=\"_ _1\"></span>fissano le <span class=\"_ _1\"></span>percentuali minime <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>applicar<span class=\"_ _1\"></span>e per <span class=\"_ _1\"></span>la determinazio<span class=\"_ _1\"></span>ne delle <span class=\"_ _1\"></span>previsioni <span class=\"_ _1\"></span>di perdita. <span class=\"_ _1\"></span>La gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>deteriorate <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>delegata <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>specifica <span class=\"_ _29\"></span>unit\u00e0 <span class=\"_ _29\"></span>organizzativa, l\u2019Area <span class=\"_ _3b\"> </span>NPL, <span class=\"_ _3b\"> </span>responsab<span class=\"_ _1\"></span>ile <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>identificazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>strategie <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>massimizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span><span class=\"ff2\">l <span class=\"_ _3f\"> </span>recupero <span class=\"_ _3b\"> </span>sull<span class=\"_ _1\"></span>e </span>singole <span class=\"_ _3\"></span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>efinizione <span class=\"_ _3\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rettifiche <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>alle <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>e. <span class=\"_ _3\"></span>Le <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>esposizioni \u201cscadute/sconfinanti <span class=\"_ _3f\"> </span>det<span class=\"_ _1\"></span>eriorate\u201d <span class=\"_ _3f\"> </span>assoggettate <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>svalutazione <span class=\"_ _3f\"> </span>fo<span class=\"_ _1\"></span>rfetaria <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>elevate <span class=\"_ _3f\"> </span>probabilit\u00e0 <span class=\"_ _2d\"> </span>di riclassificazione <span class=\"_ _47\"> </span>tra <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>e<span class=\"ff5\">sposizioni <span class=\"_ _47\"> </span>\u201cin <span class=\"_ _47\"> </span>bonis\u201d <span class=\"_ _40\"> </span>sono <span class=\"_ _47\"> </span>gestite <span class=\"_ _40\"> </span>dalla <span class=\"_ _47\"> </span>funzione <span class=\"_ _47\"> </span>delegata <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>monitoraggio </span>andamentale <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>cr<span class=\"_ _1\"></span>edito, <span class=\"_ _8d\"> </span>che <span class=\"_ _47\"> </span>procede <span class=\"_ _47\"> </span>ev<span class=\"_ _1\"></span>entualmente <span class=\"_ _47\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>classificazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>tra <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>\u201cinadempienze probabili\u201d, trasferendone la gestione all\u2019Area NPL.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _1\"></span>previsio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perdita <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>la sintesi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dive<span class=\"_ _1\"></span>rse <span class=\"_ _1\"></span>valutazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>(interne <span class=\"_ _3\"></span>ed esterne) <span class=\"_ _3\"></span>circa <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>risponde<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>patrimoniale <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>debi<span class=\"_ _1\"></span>tore <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _3\"></span>garanti, <span class=\"_ _3\"></span>e, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>caso degli <span class=\"_ _1\"></span>UTP <span class=\"_ _3\"></span>tiene altres\u00ec <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>driver <span class=\"_ _1\"></span>utilizzati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>definizi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>parametro <span class=\"_ _1\"></span>LGD. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _1\"></span>delle previsioni  di  perdita  \u00e8  costa<span class=\"_ _1\"></span>nte  e  rapportato  allo  sviluppo  della <span class=\"_ _3d\"> </span>singola  posizione.  La  funzione  Risk Management controlla <span class=\"_ _0\"></span>periodicamente <span class=\"_ _0\"></span>il rispetto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>percentuali di <span class=\"_ _2\"></span>dubbio esito previste <span class=\"_ _2\"></span>dall<span class=\"_ _1\"></span>a po<span class=\"_ _0\"></span>licy di ge<span class=\"ls0\">stione <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>crediti <span class=\"_ _47\"> </span>deteriorati, <span class=\"_ _40\"> </span>segnalando <span class=\"_ _40\"> </span>eventuali <span class=\"_ _47\"> </span>scostamenti <span class=\"_ _3d\"> </span>alle <span class=\"_ _47\"> </span>funzioni <span class=\"_ _3d\"> </span>competenti <span class=\"_ _47\"> </span>per <span class=\"_ _3d\"> </span>gli </span>interventi  di <span class=\"_ _2c\"> </span>riallineamento,  e <span class=\"_ _2c\"> </span>supervisiona  le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>di  recupero <span class=\"_ _2c\"> </span>del  credito <span class=\"_ _2c\"> </span>deteriorato,  sia <span class=\"_ _2c\"> </span>gestite direttamente dalle prepos<span class=\"_ _1\"></span>te funzioni che attraverso <span class=\"_ _1\"></span>operatori esterni speciali<span class=\"_ _1\"></span>zzati. L'elemento <span class=\"_ _3b\"></span>temporale <span class=\"_ _3b\"> </span>inerente <span class=\"_ _3b\"> </span>all\u2019attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>credito <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>determinato <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>specifiche valutazioni, <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>singoli <span class=\"_ _3\"></span>tipi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _3\"></span>redatte <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>singole piazze giudiziarie ed oggetto<span class=\"_ _1\"></span> di aggiornamento peri<span class=\"_ _1\"></span>odico. In <span class=\"_ _3\"></span>coerenza <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>obiettivi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>duzione <span class=\"_ _3\"></span>dello <span class=\"_ _29\"></span>stock <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>deteriorati <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>banca <span class=\"_ _29\"></span>indicati <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>piano industriale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>Piano <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Gesti<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _29\"></span>NPL <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>ottica <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>mass<span class=\"_ _1\"></span>imizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"> </span>recuperi, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>compete<span class=\"_ _1\"></span>nti funzioni aziendali <span class=\"_ _0\"></span>definiscono la <span class=\"_ _0\"></span>migliore strategia <span class=\"_ _2\"></span>di gestione delle <span class=\"_ _0\"></span>esposizioni deteriorate, <span class=\"_ _0\"></span>che, sulla <span class=\"_ _0\"></span>base delle <span class=\"_ _2d\"> </span>caratteri<span class=\"_ _1\"></span>stiche <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>oggettive <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>ingola <span class=\"_ _2c\"> </span>controparte/esposizione <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>policy <span class=\"_ _2c\"> </span>interne, <span class=\"_ _2c\"> </span>possono essere identifica<span class=\"ff5\">te in u<span class=\"_ _1\"></span>na revisio<span class=\"_ _1\"></span>ne dei termini contrattuali<span class=\"_ _1\"></span> (forbearance), nell\u2019as<span class=\"_ _1\"></span>segnazione ad una unit\u00e0 </span>di <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>interna <span class=\"_ _3\"></span>piutt<span class=\"_ _1\"></span>osto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>operato<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>terzo <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecializzato, <span class=\"_ _3\"></span>all\u2019identif<span class=\"_ _1\"></span>icazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>possibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>di cessione a terzi <span class=\"_ _0\"></span>del credito <span class=\"_ _0\"></span>(a livello <span class=\"_ _0\"></span>di singola e<span class=\"_ _0\"></span>spos<span class=\"_ _1\"></span><span class=\"ff5\">izione <span class=\"_ _0\"></span>oppure nell\u2019ambito di <span class=\"_ _0\"></span>un complesso di <span class=\"_ _0\"></span>posizioni </span>con <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _29\"></span>omogenee). <span class=\"_ _29\"></span>In <span class=\"_ _29\"></span>particolare, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>corso <span class=\"_ _29\"></span>dell\u2019esercizio <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>proseguito <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>monitoraggio proattivo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>favorendo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>entro <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>unlik<span class=\"_ _1\"></span>ely <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _0\"></span>(UTP), <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>inaliz<span class=\"_ _1\"></span>zando <span class=\"_ _2\"></span>altres\u00ec operazioni  di  cessione  a  terzi  formalizzatesi  entro <span class=\"_ _2c\"> </span>l\u2019anno,  per  quelle  esposizio<span class=\"_ _1\"></span>ni  dove  l\u2019intervento  di investitori potesse <span class=\"_ _0\"></span>essere m<span class=\"_ _0\"></span>igliorativo rispetto <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>ordinarie <span class=\"_ _0\"></span>azioni di <span class=\"_ _0\"></span>contenimento de<span class=\"_ _0\"></span>l rischio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>banca. Per quanto riguarda <span class=\"ff5\">le soff<span class=\"_ _1\"></span>erenze, si \u00e8 proceduto all\u2019az<span class=\"_ _1\"></span>ione di recupero del credito f<span class=\"_ _1\"></span>avorendo soluzioni a </span>stralcio, <span class=\"_ _1\"></span>laddove <span class=\"_ _1\"></span>convenienti, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>procedendo <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>essione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perimetr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>ipotecari<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che chirografari. In <span class=\"_ _3b\"> </span>esecuzione <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>propria <span class=\"_ _3f\"> </span>strategia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>capital <span class=\"_ _3f\"> </span>management, <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>ha <span class=\"_ _3f\"> </span>portato <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>compimento <span class=\"_ _3f\"> </span>un programma <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cessioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>NPL, <span class=\"_ _3\"></span>particolarmente <span class=\"_ _1\"></span>significativo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>negli <span class=\"_ _3\"></span>ultimi <span class=\"_ _1\"></span>anni, <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>crediti classificati a <span class=\"_ _2\"></span>sofferenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>crediti classificati ad <span class=\"_ _2\"></span>UTP. Le <span class=\"_ _2\"></span>ulteriori operazioni <span class=\"_ _2\"></span>di dismissione <span class=\"_ _2\"></span>perfezionate nel corso <span class=\"_ _2\"></span>dell\u2019anno <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>confermato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>livell<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>dell\u2019NPL <span class=\"_ _2\"></span>Ratio <span class=\"_ _2\"></span>(rapporto <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>deteriorati <span class=\"_ _2\"></span>lordi/impieghi <span class=\"_ _2\"></span>lordi<span class=\"_ _1\"></span>) al 3,1%, confermando un li<span class=\"_ _1\"></span>vello allineato ai migliori<span class=\"_ _1\"></span> del panorama bancario ital<span class=\"_ _1\"></span>iano.<span class=\"_ _324\"> </span>L\u2019azione di contenimento dello sto<span class=\"_ _1\"></span>ck degli UTP viene conseguita attraverso due azio<span class=\"_ _1\"></span>ni:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>1.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">prevenzione dei flussi in ingress<span class=\"_ _1\"></span>o a UTP;<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>2.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">gestione <span class=\"_ _29\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _29\"></span>finalizzata <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>mantenimento <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>buone <span class=\"_ _3b\"></span>percentuali <span class=\"_ _3b\"></span>di </span></span>recupero <span class=\"_ _3f\"> </span>e/o <span class=\"_ _3f\"> </span>ritorno <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>bonis<span class=\"_ _1\"></span>, <span class=\"_ _3f\"> </span>ins<span class=\"_ _1\"></span>ieme <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>una <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>litica <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cessioni <span class=\"_ _3f\"> </span>mirate <span class=\"_ _3f\"> </span>volt<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>ottimizzar<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>il controvalore. Poich\u00e9 <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>controparti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>imprese <span class=\"_ _29\"></span>rappresenta<span class=\"_ _1\"></span>no <span class=\"_ _29\"></span>una <span class=\"_ _3b\"></span>quota <span class=\"_ _29\"></span>significati<span class=\"_ _1\"></span>va, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>volume, <span class=\"_ _29\"></span>l\u2019at<span class=\"_ _1\"></span>tenzione viene maggiormente focalizz<span class=\"_ _1\"></span>ata alla riduzione dei trasferimenti ad UTP per questa t<span class=\"_ _1\"></span>ipologia di crediti.<span class=\"_ _3\"></span> Le modalit\u00e0 <span class=\"_ _2\"></span>e gli strumenti <span class=\"_ _0\"></span>operativi in <span class=\"_ _0\"></span>uso presso <span class=\"_ _2\"></span>Banco Desio, me<span class=\"_ _0\"></span>diante i <span class=\"_ _0\"></span>quali sono individuate <span class=\"_ _2\"></span>e gestite le <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>presentano <span class=\"_ _3\"></span>anomalie <span class=\"_ _3\"></span>creditizie <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>criticit\u00e0, <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>disciplinate <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>formalizzate <span class=\"_ _3\"></span>nella documentazione i<span class=\"_ _1\"></span>nterna. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>particol<span class=\"_ _1\"></span>a<span class=\"ff5\">re, <span class=\"_ _1\"></span>l\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>di monit<span class=\"_ _1\"></span>oraggio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>fortemente <span class=\"_ _1\"></span>focalizzata <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>di </span>andamento delle singole <span class=\"_ _1\"></span>posizioni di ri<span class=\"_ _1\"></span>schio intercettate in base a contr<span class=\"_ _1\"></span>olli periodici e puntuali, sull<span class=\"_ _1\"></span>a base delle segnalazioni sis<span class=\"_ _1\"></span>tematiche prodotte dalla procedura i<span class=\"_ _1\"></span>nformatica int<span class=\"_ _1\"></span>erna (Credit Quality Manag<span class=\"_ _1\"></span>er) <span class=\"ls138\">e </span>rilevate <span class=\"_ _47\"> </span>dal <span class=\"_ _8d\"> </span>Cruscotto <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>Monitoraggio. <span class=\"_ _8d\"> </span>Quest\u2019ultimo <span class=\"_ _8d\"> </span>strumento, <span class=\"_ _8d\"> </span>oltre <span class=\"_ _47\"> </span>a <span class=\"_ _8d\"> </span>fotografare <span class=\"_ _8d\"> </span>e <span class=\"_ _47\"> </span>monitorare periodicamente <span class=\"_ _29\"></span>l'andamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>anomalie, <span class=\"_ _29\"></span>fornis<span class=\"_ _1\"></span>ce, <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>fini <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>controllo <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>eventuale <span class=\"_ _29\"></span>intervento, <span class=\"_ _29\"></span>una valutazione de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>singole <span class=\"_ _0\"></span>filiali, <span class=\"_ _0\"></span>attribuendo <span class=\"_ _2\"></span>ad ogn<span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>ranking, <span class=\"_ _0\"></span>calcolato <span class=\"_ _0\"></span>sulla <span class=\"_ _2\"></span>base di <span class=\"_ _2\"></span>indicatori di rischiosit\u00e0.  Tale strumento di reportistica, utilizzato anche <span class=\"_ _0\"></span>a supporto dell\u2019Alta Direzione e della <span class=\"_ _0\"></span>Rete di Capogruppo, permette di interpretare, elaborare e storicizzare i dati presenti in <span class=\"_ _0\"></span>varie fonti alimentanti certificate, al fine di rilevare la qualit\u00e0 del credito della Capogruppo s<span class=\"_ _1\"></span>tessa, delle Aree T<span class=\"_ _1\"></span>erritoriali, delle Filiali.<span class=\"_ _1\"></span> In <span class=\"_ _3f\"> </span>coerenza <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>gli <span class=\"_ _2d\"> </span>obiettivi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>cessione, <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>lta <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>volta <span class=\"_ _2d\"> </span>stabiliti <span class=\"_ _2d\"> </span>dal <span class=\"_ _2c\"> </span>Consiglio <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Amministrazione, <span class=\"_ _2d\"> </span>le esposizioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nello <span class=\"_ _1\"></span>status<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>fferenza <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>inadempienza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate attraverso la configurazio<span class=\"_ _1\"></span>ne di due differenti stime dei flussi di cas<span class=\"_ _1\"></span>sa attesi:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>prima, <span class=\"_ _2d\"> </span>determinata <span class=\"_ _2c\"> </span>ass<span class=\"_ _1\"></span>umendo <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>scenario <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>recup<span class=\"_ _1\"></span>ero <span class=\"_ _2d\"> </span>da<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>debitore <span class=\"_ _2c\"> </span>sulla <span class=\"_ _2c\"> </span>base </span></span>dell\u2019attivit\u00e0 <span class=\"_ _8e\"> </span>interna, <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8d\"> </span>le <span class=\"_ _8e\"> </span>linee <span class=\"_ _8e\"> </span>guida <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _8e\"> </span>ordinaria <span class=\"_ _8e\"> </span>seguite <span class=\"_ _8d\"> </span>dal <span class=\"_ _8e\"> </span>Gruppo <span class=\"_ _8e\"> </span>in precedenza illustrate (scenario<span class=\"_ _1\"></span> <span class=\"ff6\">work<span class=\"_ _1\"></span> out</span><span class=\"ls16\">);</span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _1\"></span>seconda <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>scenario <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>ce<span class=\"_ _0\"></span>ssione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>(scenario </span></span>vendita), la cui stima discende dall\u2019import<span class=\"_ _1\"></span>o definito per il recupero interno.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>La  quantificazione  delle  perdite  attese  delle  predette  esposizioni  include  elementi  <span class=\"ff6\">forw<span class=\"_ _1\"></span>ard  looking</span><span class=\"ls2e\">, </span>attraverso l\u2019introduzione di specifici scenari <span class=\"_ _0\"></span>di vendita, laddove <span class=\"_ _0\"></span>la strategia NPL de<span class=\"_ _0\"></span>l Gruppo preveda <span class=\"_ _0\"></span>che il <span class=\"_ _3f\"> </span>recupero <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>citate <span class=\"_ _2d\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>possa <span class=\"_ _2d\"> </span>avvenire <span class=\"_ _2d\"> </span>attraverso <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>cessione <span class=\"_ _2d\"> </span>sul <span class=\"_ _2d\"> </span>mercato, <span class=\"_ _2d\"> </span>nell\u2019ottica <span class=\"_ _2d\"> </span>di perseguire  una <span class=\"_ _3d\"> </span>strategia<span class=\"_ _1\"></span>  di <span class=\"_ _3d\"> </span><span class=\"ff6\">derisking <span class=\"_ _3d\"> </span><span class=\"ff5\">volta <span class=\"_ _3d\"> </span>a  ri<span class=\"_ _1\"></span>durre <span class=\"_ _3d\"> </span>l\u2019NPL <span class=\"_ _3d\"> </span></span>ratio<span class=\"ff5\">, <span class=\"_ _3d\"> </span>ossia <span class=\"_ _3d\"> </span>l\u2019incidenza  percentual<span class=\"_ _1\"></span>e  d<span class=\"_ _1\"></span>elle </span></span>esposizioni deteriorate ris<span class=\"_ _1\"></span>petto al complesso delle esposiz<span class=\"_ _1\"></span>ioni. <span class=\"_ _1\"></span> Conseguentemente, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>posizioni <span class=\"_ _2d\"> </span>riflette, <span class=\"_ _2d\"> </span>oltre <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>recupero <span class=\"_ _2d\"> </span>atteso<span class=\"_ _1\"></span> attraverso <span class=\"_ _1\"></span>la gestione ordinaria <span class=\"_ _1\"></span>(<span class=\"ff6\">w<span class=\"_ _1\"></span>ork out<span class=\"_ _1\"></span></span>) anche la <span class=\"_ _1\"></span>presenza, o<span class=\"_ _1\"></span>pportunamente cali<span class=\"_ _1\"></span>brata, dello <span class=\"_ _1\"></span>scenario di vendita e quindi dei relat<span class=\"_ _1\"></span>ivi flussi di cassa. Come <span class=\"_ _3f\"> </span>espressamente <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _2d\"> </span>dall\u2019ITG1 <span class=\"_ _3f\"> </span>dello <span class=\"_ _3f\"> </span>IASB, <span class=\"_ _3f\"> </span>nella <span class=\"_ _3f\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>infatti<span class=\"_ _1\"></span> possibile  considerare <span class=\"_ _2c\"> </span>i  flu<span class=\"_ _0\"></span>ssi  recuperabili <span class=\"_ _2c\"> </span>per  il <span class=\"_ _2c\"> </span>tramite  de<span class=\"_ _0\"></span>lla  vendita, <span class=\"_ _2c\"> </span>nella  misura <span class=\"_ _2c\"> </span>in  cui <span class=\"_ _2c\"> </span>sia  possibil<span class=\"_ _0\"></span>e elaborare aspettative <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>assunzi<span class=\"_ _1\"></span>oni desunte in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>ad informaz<span class=\"_ _1\"></span>ioni ragionev<span class=\"_ _1\"></span>oli e <span class=\"_ _1\"></span>dimostrabili <span class=\"_ _1\"></span>(si <span class=\"_ _1\"></span>veda al riguardo <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>documento: <span class=\"_ _3\"></span><span class=\"ffc\">\u201cMeeting <span class=\"_ _1\"></span>Summary<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u2013<span class=\"ff6\"> <span class=\"_ _3\"></span>11 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2015 <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>Inclusion <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>cash <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ows <span class=\"_ _3\"></span>expected <span class=\"_ _1\"></span>from </span></span>the sale on default of a loan in the measureme<span class=\"_ _1\"></span>nt of expected credit losses\u201d<span class=\"_ _1\"></span><span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>introduzio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>specifici <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>stima <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>recuperabili <span class=\"_ _29\"></span>sar\u00e0 <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>pari <span class=\"_ _29\"></span>alla media ponderata per le<span class=\"_ _1\"></span> probab<span class=\"_ _1\"></span>ilit\u00e0 assegnate ai du<span class=\"_ _1\"></span>e scenari dell<span class=\"_ _1\"></span>e stime dei fl<span class=\"_ _1\"></span>ussi di cassa ch<span class=\"_ _1\"></span>e il Gruppo si <span class=\"_ _3\"></span>aspetta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ricever<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nei <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>suddetti <span class=\"_ _3\"></span>scenari. <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>attese<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>aranno <span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _3\"></span>determinate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base<span class=\"_ _1\"></span> della differenza tra il valore lordo<span class=\"_ _1\"></span> dell\u2019esposizione creditizia ed i mino<span class=\"_ _1\"></span>ri flussi recuperabili stimati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>In tali casi, la metodol<span class=\"_ _1\"></span>ogia di stima delle perdite attes<span class=\"_ _1\"></span>e prevede quindi i seguenti passaggi:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">la segmentazione del port<span class=\"_ _1\"></span>afoglio in differenti <span class=\"_ _1\"></span><span class=\"ff6\">cluster <span class=\"ff5\">ritenuti rilevanti <span class=\"_ _1\"></span>ai fini dell\u2019analisi del portafo<span class=\"_ _1\"></span>glio, </span></span></span></span>in funzione dello status (sofferenze o inadempienze probabili), della data di ingresso tra le esposizioni deteriorate (<span class=\"ff6\">vintage<span class=\"ff5\">), dell\u2019<span class=\"_ _1\"></span>ammontare delle esposizio<span class=\"_ _1\"></span>ni, dell\u2019esistenza di vendite programmate;<span class=\"_ _324\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"><span class=\"_ _3\"></span></span></span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">l\u2019assegnazione <span class=\"_ _40\"> </span>a <span class=\"_ _3d\"> </span>cias<span class=\"_ _1\"></span>cun <span class=\"_ _40\"> </span><span class=\"ff6\">cluster <span class=\"_ _40\"> </span><span class=\"ff2\">di <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>differente <span class=\"_ _3d\"> </span>probabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>cessione, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>coerenza <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>il </span></span></span></span>raggiungimento del livello di cessioni <span class=\"_ _1\"></span><span class=\"ff6\">target </span>deliberat<span class=\"_ _1\"></span>e dai competenti organi; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">la <span class=\"_ _3d\"> </span>determinazione <span class=\"_ _3d\"> </span>dei <span class=\"_ _40\"> </span>flussi <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>recupero <span class=\"_ _40\"> </span>tramite <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>vendita, <span class=\"_ _40\"> </span>fondata <span class=\"_ _3d\"> </span>su <span class=\"_ _40\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>interno <span class=\"_ _40\"> </span>di </span></span>attualizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3b\"></span>recuperabili, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>tecnica <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">discounted <span class=\"_ _29\"> </span>cash <span class=\"_ _3b\"> </span>flows</span>\u201d, <span class=\"_ _3b\"></span>in funzione <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>parametri <span class=\"_ _47\"> </span>ritenuti <span class=\"_ _3d\"> </span>rapp<span class=\"_ _1\"></span>resentati<span class=\"_ _1\"></span>vi <span class=\"_ _40\"> </span>nell\u2019ottica <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _40\"> </span>potenz<span class=\"_ _1\"></span>iale <span class=\"_ _40\"> </span>acquirente, <span class=\"_ _40\"> </span>con l\u2019obiettivo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>addivenire <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un  pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _3d\"> </span>dell\u2019ipotetica <span class=\"_ _3d\"> </span>cessione  di <span class=\"_ _3d\"> </span>o<span class=\"_ _1\"></span>gni <span class=\"_ _40\"> </span><span class=\"ff6\">cluster<span class=\"ff2\">, <span class=\"_ _3d\"> </span>opportunamente </span></span>calibrati al fine di tenere conto delle transaz<span class=\"_ _1\"></span>ioni comparabili os<span class=\"_ _1\"></span>servate sul mercato.<span class=\"_ _1\"></span> Tenuto <span class=\"_ _3d\"> </span>conto <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>le <span class=\"_ _3d\"> </span>es<span class=\"_ _1\"></span>posizioni <span class=\"_ _40\"> </span>oggetto <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _3d\"> </span>cessione <span class=\"_ _3d\"> </span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>essere <span class=\"_ _3d\"> </span>singolarmente identificabili <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>reporting, il <span class=\"_ _2\"></span>modello prevede <span class=\"_ _2\"></span>che a <span class=\"_ _2\"></span>ciascun credito <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>associata una <span class=\"_ _2\"></span>probabilit\u00e0 di cessione. La  perdita <span class=\"_ _2c\"> </span>attesa  delle <span class=\"_ _2c\"> </span>esposizioni  in <span class=\"_ _2c\"> </span>esame  \u00e8 <span class=\"_ _2c\"> </span>quindi  pari <span class=\"_ _2c\"> </span>alla  media <span class=\"_ _2c\"> </span>ponderata  per <span class=\"_ _2c\"> </span>le  probabilit\u00e0 assegnate ai due scenari delle stime d<span class=\"_ _1\"></span>ei flussi di cassa recuperabili nei due sce<span class=\"_ _1\"></span>nari (<span class=\"_ _1\"></span><span class=\"ff6\">worko<span class=\"_ _1\"></span>ut </span>e vendita). L\u2019assegnazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>probabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>segmentaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>del portafoglio <span class=\"_ _1\"></span>complessivo <span class=\"_ _1\"></span>dei crediti <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>sofferenza <span class=\"_ _1\"></span>o inade<span class=\"_ _1\"></span>mpienza <span class=\"_ _1\"></span>probabile del<span class=\"_ _1\"></span> Gruppo <span class=\"_ _1\"></span>in funzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>principali <span class=\"_ _3f\"> </span>caratteristiche <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>infl<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>ano <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>attribuito <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>mercato <span class=\"_ _3b\"> </span>ai <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3f\"> </span>della specie (<span class=\"ff6\">vintage</span>, ammont<span class=\"_ _1\"></span>are delle esposizioni). L\u2019assegnazione delle <span class=\"_ _2\"></span>prob<span class=\"_ _1\"></span>abilit\u00e0 ai vari <span class=\"ff6\">cluster <span class=\"_ _0\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _0\"></span>guidata dall\u2019ammontare delle <span class=\"_ _0\"></span>cessioni <span class=\"ff6\">target <span class=\"_ _0\"></span><span class=\"ff2\">approvato<span class=\"_ _1\"></span> </span></span></span></span>di <span class=\"_ _3b\"></span>volta <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>vo<span class=\"_ _1\"></span>lta <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>Consiglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>Amministraz<span class=\"_ _1\"></span>ione. <span class=\"_ _3b\"></span>In <span class=\"_ _29\"></span>altre <span class=\"_ _3b\"> </span>parole, <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>probabilit\u00e0 <span class=\"_ _3b\"></span>sono <span class=\"_ _3b\"></span>assegnate <span class=\"_ _29\"></span>ai <span class=\"_ _3b\"> </span>vari cluster <span class=\"_ _1\"></span><span class=\"ff2\">in <span class=\"_ _1\"></span>modo <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sommatoria <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>valori <span class=\"_ _1\"></span>nominali <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ciascun <span class=\"_ _3\"></span></span>cluster <span class=\"_ _1\"></span><span class=\"ff2\">moltiplicato <span class=\"_ _1\"></span>per </span>la <span class=\"_ _3f\"> </span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>probab<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>cessione <span class=\"_ _3f\"> </span>(di <span class=\"_ _2d\"> </span>seguito <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>\u201cvalore <span class=\"_ _2d\"> </span>atteso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>cessione\u201d) <span class=\"_ _3f\"> </span>sia <span class=\"_ _2d\"> </span>pari <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uddetto ammontare <span class=\"_ _2\"></span>di cessioni <span class=\"_ _2\"></span><span class=\"ff6\">target <span class=\"_ _2\"></span><span class=\"ff2\">app<span class=\"_ _1\"></span>rovato <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>Consigli<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di A<span class=\"_ _0\"></span>mministrazione. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0 assegnate <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span> </span></span>cluster <span class=\"ff2\">sono <span class=\"_ _0\"></span>pertanto variabili <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo e <span class=\"_ _0\"></span>possono andare <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span> un <span class=\"_ _2\"></span>mi<span class=\"_ _1\"></span>nimo pari <span class=\"_ _0\"></span>allo 0%, <span class=\"_ _0\"></span>per que<span class=\"_ _0\"></span>lle posizioni </span>che si ritiene<span class=\"_ _0\"></span> di escludere dalla <span class=\"_ _0\"></span>vendita per le <span class=\"_ _0\"></span>loro caratteristiche <span class=\"_ _0\"></span>intrinseche, fino ad <span class=\"_ _0\"></span>un massimo del <span class=\"_ _0\"></span>90%, assegnato al <span class=\"_ _1\"></span><span class=\"ff6\">cluster <span class=\"_ _1\"></span></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>sono ins<span class=\"_ _1\"></span>eriti i <span class=\"_ _1\"></span>crediti ch<span class=\"_ _1\"></span>e si <span class=\"_ _1\"></span>riti<span class=\"_ _1\"></span>ene pi\u00f9 probab<span class=\"_ _1\"></span>ile possa<span class=\"_ _1\"></span>no essere <span class=\"_ _1\"></span>ceduti <span class=\"_ _1\"></span>(vendite<span class=\"_ _1\"></span> programmate). <span class=\"_ _3f\"> </span>Anche <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>composizione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span><span class=\"ff6\">cluster <span class=\"_ _3f\"> </span><span class=\"ff5\">\u00e8 <span class=\"_ _3f\"> </span>variabile <span class=\"_ _2d\"> </span>nel <span class=\"_ _3f\"> </span>tempo <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3f\"> </span>dell\u2019andamento </span></span>dell\u2019appetito <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>mercato <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>varie <span class=\"_ _47\"> </span>tipologie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>esposizioni <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>d<span class=\"ff2\">elle <span class=\"_ _47\"> </span>conseguenti <span class=\"_ _47\"> </span>valutazioni <span class=\"_ _47\"> </span>di </span>convenienza effettuate dai competenti organi d<span class=\"_ _1\"></span>ella Banca.<span class=\"_ _1\"></span> Per <span class=\"_ _2c\"> </span>volumi  target <span class=\"_ _2d\"> </span>di  cessioni <span class=\"_ _2c\"> </span>propedeutiche <span class=\"_ _2c\"> </span>al  mantenimento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>livelli  di <span class=\"_ _2c\"> </span>NPL <span class=\"_ _2c\"> </span>Ratio  gi\u00e0 <span class=\"_ _2c\"> </span>raggiunti, <span class=\"_ _2c\"> </span>le operazioni <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>carattere <span class=\"_ _1\"></span>fisiologico, <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>conseguente <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>del solo <span class=\"_ _3\"></span>scenario <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> workout interno nella determinaz<span class=\"_ _1\"></span>ione delle perdite <span class=\"_ _1\"></span>attese. Per <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>flussi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>recupero <span class=\"_ _2d\"> </span>tramite <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>vendita, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>metodologia <span class=\"_ _2d\"> </span>valutativa <span class=\"_ _2d\"> </span>utilizzata <span class=\"_ _2d\"> </span>\u00e8 fondata <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>recuperabili <span class=\"_ _3b\"> </span><span class=\"ffc\">(\u201cdiscounted <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>flows<span class=\"_ _1\"></span><span class=\"ff5\">\u201d), <span class=\"_ _3\"></span>che </span></span>tiene  in  co<span class=\"_ _1\"></span>nsiderazione <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>principali  par<span class=\"_ _1\"></span>ametri  che <span class=\"_ _3d\"> </span>vengono  normal<span class=\"_ _1\"></span>mente <span class=\"_ _3d\"> </span>considerati <span class=\"_ _3d\"> </span>dai  po<span class=\"_ _1\"></span>tenziali acquirenti <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinizione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>prezzo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisto <span class=\"_ _1\"></span>opportunamente <span class=\"_ _3\"></span>calibrati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>tenere <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>o delle <span class=\"_ _0\"></span>transazioni comparabili osservate <span class=\"_ _2\"></span>sul mercato. In <span class=\"_ _2\"></span>maggior dettaglio, i <span class=\"_ _0\"></span>fattori <span class=\"_ _2\"></span>considerati<span class=\"_ _1\"></span> nel <span class=\"_ _0\"></span>processo di stima sono: la stima del valore recuperabile in coerenza con il v<span class=\"_ _1\"></span>alore stimato nello scenario <span class=\"_ _1\"></span><span class=\"ff6\">workout</span>; le spese che <span class=\"_ _0\"></span>l\u2019acquirente dovr\u00e0 sostenere per recuperare il cre<span class=\"_ _0\"></span>dito; la stima dei <span class=\"_ _0\"></span>tempi di recupero, fondata su <span class=\"_ _2\"></span>informazioni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _2\"></span>(es. <span class=\"_ _2\"></span>tempi <span class=\"_ _0\"></span>medi <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tribunali<span class=\"_ _1\"></span>); <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rendimento <span class=\"_ _2\"></span>attesi <span class=\"_ _2\"></span>dagli <span class=\"_ _0\"></span>acquirenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>fattori<span class=\"_ _1\"></span> specifici di mercato definiti <span class=\"_ _1\"></span><span class=\"ff5\">anche in funzione della tipolo<span class=\"_ _1\"></span>gia dell\u2019operazione di cessione posta in essere.<span class=\"_ _3\"></span></span> Si <span class=\"_ _29\"></span>ritiene <span class=\"_ _29\"></span>opportuno <span class=\"_ _3b\"></span>precisare <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>metodologia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>precedenza <span class=\"_ _3b\"></span>illustrata <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>ova <span class=\"_ _29\"></span>applicaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>agli eventuali <span class=\"_ _2d\"> </span>crediti <span class=\"_ _2d\"> </span>che, <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>redazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>bi<span class=\"_ _1\"></span>lancio, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>gi\u00e0 <span class=\"_ _2d\"> </span>identificati <span class=\"_ _2d\"> </span>analiticamente <span class=\"_ _2d\"> </span>come destinati alla vendita, in <span class=\"_ _0\"></span>relazione ai quali <span class=\"_ _0\"></span>ricorrono le condizioni previste <span class=\"_ _0\"></span>dal principio contabile <span class=\"_ _0\"></span>IFRS 5 per<span class=\"_ _0\"></span> la classificazione <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>portafoglio delle attivit\u00e0 <span class=\"_ _0\"></span>in via <span class=\"_ _2\"></span>di dismissione. La <span class=\"_ _0\"></span>valutazione di <span class=\"_ _2\"></span>tali crediti \u00e8 <span class=\"_ _0\"></span>effettuata considerando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>solo <span class=\"_ _3\"></span>scenario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cessione, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>assegnata <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>probabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>100% <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>a riferimento <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>prezzi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>vendita <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>comunque <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>informazioni <span class=\"_ _3b\"> </span>contenute <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egli <span class=\"_ _3b\"> </span>accordi <span class=\"_ _29\"></span>perfez<span class=\"_ _1\"></span>ionati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>le controparti (offerte vincolanti).<span class=\"_ _324\"> </span>3.2  Write-<span class=\"lsa4\">off<span class=\"_ _324\"> </span></span><span class=\"lsa4\">  <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>deteriorate <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>vi <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _29\"></span>recupero <span class=\"_ _3\"></span>(sia <span class=\"_ _3\"></span>tota<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>parz<span class=\"_ _1\"></span>iale) <span class=\"_ _3\"></span>vengono assoggettate <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ca<span class=\"_ _1\"></span>ncellazione <span class=\"_ _3f\"> </span>(write-off) <span class=\"_ _3f\"> </span>dalle <span class=\"_ _3b\"> </span>scri<span class=\"_ _1\"></span>tture <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>coerenza<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>policy <span class=\"_ _3f\"> </span>tempo <span class=\"_ _3b\"> </span>per<span class=\"_ _1\"></span> tempo <span class=\"_ _3\"></span>vigenti, <span class=\"_ _3\"></span>approvate <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Capogruppo. <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>strategie <span class=\"_ _3\"></span>individuate per <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>contenimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>crediti <span class=\"_ _2d\"> </span>deteriorati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato <span class=\"_ _2d\"> </span>previsto, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>inadempienze <span class=\"_ _2d\"> </span>probabil<span class=\"_ _1\"></span>i, <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>un approccio gestionale bas<span class=\"_ _1\"></span>ato sulle cessioni \u201csingle<span class=\"_ _1\"></span> name\u201d con par<span class=\"_ _1\"></span>ticolare riferimento a<span class=\"_ _1\"></span> quei crediti g<span class=\"_ _1\"></span>estiti in ottica liquidatoria o<span class=\"_ _1\"></span> di rientro totale (gone concer<span class=\"_ _1\"></span>n). Con riferimento agli <span class=\"_ _0\"></span>indicato<span class=\"_ _1\"></span>ri utilizzati per valutare le <span class=\"_ _0\"></span>aspettative di recupero, <span class=\"_ _0\"></span>la Capogruppo si \u00e8 dotata di specifiche policy di valutazione analitica dei crediti deteriorati<span class=\"_ _1\"></span> che prevedono apposite percentuali di rettifica <span class=\"_ _8d\"> </span>dis<span class=\"_ _1\"></span>tinguendo <span class=\"_ _8d\"> </span>la <span class=\"_ _8e\"> </span>presenza <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8e\"> </span>tipologia <span class=\"_ _8d\"> </span>delle <span class=\"_ _8d\"> </span>garanzie <span class=\"_ _8e\"> </span>sottostanti <span class=\"_ _8d\"> </span>(reali <span class=\"_ _8e\"> </span>o <span class=\"_ _8d\"> </span>personali), <span class=\"_ _8e\"> </span>la sottoposizione  dei <span class=\"_ _2c\"> </span>clienti  ad <span class=\"_ _2c\"> </span>una  specifica <span class=\"_ _2c\"> </span>procedura  (concordati  in <span class=\"_ _2c\"> </span>bianco;  concordati <span class=\"_ _2c\"> </span>liquidato<span class=\"_ _1\"></span>ri; concordati in continuit\u00e0; crisi da s<span class=\"_ _1\"></span>ovraindebitamento; ex art. 67 L.F.; ex art.<span class=\"_ _1\"></span> 182 L.F.).<span class=\"_ _1\"></span> 3.3  Attivit<span class=\"_ _0\"></span>\u00e0 finanziarie impaired acquisite o originate Come indicato dal <span class=\"_ _0\"></span>principio contabile \u201cIFRS 9 \u2013<span class=\"ff2\"> </span>Strumenti finanziari\u201d, in <span class=\"_ _0\"></span>alcuni casi, un\u2019attivit\u00e0 finanziaria \u00e8 considerata <span class=\"_ _3\"></span>deteriorata <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale <span class=\"_ _1\"></span>poich\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>molto <span class=\"_ _3\"></span>elevato e, <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquis<span class=\"_ _1\"></span>to, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>acquistata<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>significativi <span class=\"_ _29\"></span>sconti <span class=\"_ _3\"></span>(rispetto <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>erogaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>iniziale). <span class=\"_ _29\"></span>Nel caso <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>in ogge<span class=\"_ _0\"></span>tto, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dell\u2019applicazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dri<span class=\"_ _1\"></span>ver <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>classificazione <span class=\"_ _2\"></span>(ovvero SPPI <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Business <span class=\"_ _1\"></span>model), <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>classificate <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value con <span class=\"_ _2\"></span>impatto sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva, le <span class=\"_ _2\"></span>stesse <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>qualif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>\u201cPurchased <span class=\"_ _2\"></span>or <span class=\"_ _0\"></span>Originated <span class=\"_ _2\"></span>Credit<span class=\"_ _1\"></span> Impaired <span class=\"_ _29\"></span>Asset\u201d <span class=\"_ _3b\"> </span>(in <span class=\"_ _29\"></span>breve<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>\u201cPOCI\u201d) <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>assoggettate <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>trattamento <span class=\"_ _3b\"></span>pe<span class=\"_ _0\"></span>culiare. <span class=\"_ _3b\"></span>In <span class=\"_ _29\"></span>particolare, <span class=\"_ _3b\"> </span>a fro<span class=\"ls0\">nte <span class=\"_ _3b\"></span>delle <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>tesse, <span class=\"_ _3b\"> </span>sin <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>iniziale <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>tutta <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>loro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>vita, <span class=\"_ _3b\"></span>vengono <span class=\"_ _29\"></span>contab<span class=\"_ _1\"></span>ilizzate </span>rettifiche <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _2d\"> </span>pari <span class=\"_ _2d\"> </span>all\u2019<span class=\"_ _1\"></span><span class=\"ff6\">Expected <span class=\"_ _2d\"> </span>credit <span class=\"_ _2d\"> </span>los<span class=\"_ _1\"></span>s<span class=\"ff2\"> <span class=\"_ _2d\"> </span>(ECL) <span class=\"_ _2d\"> </span>lifeti<span class=\"_ _1\"></span>me. <span class=\"_ _2d\"> </span>Alla <span class=\"_ _2d\"> </span>luce <span class=\"_ _3f\"> </span>di <span class=\"_ _2c\"> </span>quanto <span class=\"_ _2d\"> </span>esposto<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 </span></span>finanziarie <span class=\"_ _1\"></span>POCI <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>inizialmente <span class=\"_ _1\"></span>iscritte <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate, <span class=\"_ _1\"></span>ferma <span class=\"_ _3\"></span>restando <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3\"></span>di essere spostate succe<span class=\"_ _0\"></span>ssivamente fra <span class=\"_ _2\"></span>i crediti <span class=\"_ _2\"></span><span class=\"ff6\">perfo<span class=\"_ _1\"></span>rming<span class=\"ff2\">, <span class=\"_ _0\"></span>nel qual <span class=\"_ _2\"></span>caso continuer\u00e0 <span class=\"_ _2\"></span>ad essere <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdita </span></span>attesa <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>all\u2019ECL <span class=\"_ _29\"></span>lifetime. <span class=\"_ _3b\"></span>Un\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>\u201cPOCI\u201d <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pertanto <span class=\"_ _3b\"></span>qualificata <span class=\"_ _29\"></span>come <span class=\"_ _29\"></span>ta<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>nei <span class=\"_ _3b\"></span>processi segnaletici e di calcolo dell<span class=\"_ _1\"></span>a perdita attesa (ECL).<span class=\"_ _1\"></span> 4.<span class=\"ff22 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff12\">Attivit\u00e0 finanziarie ogge<span class=\"_ _1\"></span>tto di rinegoziazioni comme<span class=\"_ _1\"></span>rciali e espos<span class=\"_ _1\"></span>izioni oggetto di concessioni<span class=\"_ _1\"></span> </span></span>A fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _1\"></span>creditizie <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>debitore <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>esposizioni <span class=\"_ _1\"></span>possono <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>termini contrattuali in <span class=\"_ _0\"></span>senso fav<span class=\"_ _0\"></span>orevole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>debitore al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rendere <span class=\"_ _0\"></span>sostenibile il <span class=\"_ _0\"></span>rimborso de<span class=\"_ _0\"></span>lle stesse. <span class=\"_ _2\"></span>A seconda delle caratteristich<span class=\"_ _1\"></span>e soggettiv<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span><span class=\"ff5\">ell\u2019esposizione <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>elle motivaz<span class=\"_ _1\"></span>ioni alla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>delle difficol<span class=\"_ _1\"></span>t\u00e0 credit<span class=\"_ _1\"></span>izie d<span class=\"_ _1\"></span>el </span>debitore <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>modifiche <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>agire <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>breve <span class=\"_ _1\"></span>termi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>(sospensione <span class=\"_ _1\"></span>tempora<span class=\"_ _1\"></span>nea <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>pagamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della quota capitale di un <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziamento o proroga di <span class=\"_ _0\"></span>una scade<span class=\"_ _0\"></span>nza) o nel <span class=\"_ _0\"></span>lungo termine (allungamento<span class=\"_ _1\"></span> della durata di <span class=\"_ _1\"></span>un finanziamento, <span class=\"_ _1\"></span>revisione del <span class=\"_ _1\"></span>tasso di interesse) e <span class=\"_ _1\"></span>portano <span class=\"_ _1\"></span>alla classificazio<span class=\"_ _1\"></span>ne dell\u2019esposizione (sia <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>bonis <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>deteriorata) <span class=\"_ _3f\"> </span>come <span class=\"_ _2d\"> </span>\u201cforborne\u201d. <span class=\"_ _2d\"> </span>Le <span class=\"_ _3f\"> </span>esposizioni <span class=\"_ _2d\"> </span>\u201cforborne\u201d <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>soggette <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>specifiche previsioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>classificazione, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>indicato <span class=\"_ _3\"></span>negli <span class=\"_ _3\"></span>ITS <span class=\"_ _3\"></span>EBA <span class=\"_ _3\"></span>2013<span class=\"_ _1\"></span>-35 <span class=\"_ _29\"></span>recepite <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>creditizie del <span class=\"_ _3b\"> </span>Gruppo<span class=\"_ _1\"></span>; <span class=\"_ _3b\"> </span>qual<span class=\"_ _1\"></span>ora <span class=\"_ _3b\"> </span>le <span class=\"_ _2d\"> </span>misure <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>concessione <span class=\"_ _3f\"> </span>ve<span class=\"_ _1\"></span>ngano <span class=\"_ _3b\"> </span>appli<span class=\"_ _1\"></span>cate <span class=\"_ _3b\"> </span>a <span class=\"_ _2d\"> </span>esposizioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>bonis, <span class=\"_ _3f\"> </span>queste <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ono tenute <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _2\"></span>nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>assegnazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff2\">rating <span class=\"_ _2\"></span>interno <span class=\"_ _2\"></span>gestionale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rientrano </span>nel novero de<span class=\"_ _0\"></span>lle esposizioni in stage 2, qualora non <span class=\"_ _0\"></span>ricorrano i presupposti per una <span class=\"_ _0\"></span>classificazione in stage 3 <span class=\"_ _0\"></span>laddove <span class=\"_ _2\"></span>una ristrutturazione <span class=\"_ _2\"></span>oneros<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>implichi <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Net Present <span class=\"_ _2\"></span>Value per <span class=\"_ _2\"></span>la B<span class=\"_ _0\"></span>anca <span class=\"_ _0\"></span>superiore a<span class=\"ff5\">ll\u20191%. <span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>utte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>esposizioni <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>\u201cforborne\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>inserite <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>specifici <span class=\"_ _2\"></span>processi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>parte </span>delle preposte funzioni aziendali.<span class=\"_ _324\"> </span>Nello <span class=\"_ _2d\"> </span>specifico<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>tali <span class=\"_ _2c\"> </span>funzio<span class=\"_ _1\"></span>ni, <span class=\"_ _2c\"> </span>attraverso <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>support<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>adeguate  procedure <span class=\"_ _2d\"> </span>informat<span class=\"_ _1\"></span>iche, <span class=\"_ _2d\"> </span>monit<span class=\"_ _1\"></span>orano l\u2019efficacia delle misure <span class=\"_ _0\"></span>concesse, rilevando miglioramenti o <span class=\"_ _0\"></span>peggioramenti nella situazione finanziaria <span class=\"_ _0\"></span>del cliente <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>concessione. <span class=\"_ _3\"></span>Qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>monito<span class=\"_ _1\"></span>raggio <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>posizione<span class=\"_ _324\"> </span> rispetti <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>criteri <span class=\"_ _0\"></span>previsti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>materia, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>considerata <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>\u201cforborne\u201d;<span class=\"_ _1\"></span> viceversa continua a permanere fra le <span class=\"_ _1\"></span>esposizioni \u201cforborne\u201d. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u00c8 <span class=\"_ _3f\"> </span>facolt\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>rete <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mmerciale <span class=\"_ _3f\"> </span>proce<span class=\"_ _1\"></span>dere, <span class=\"_ _3f\"> </span>qualora <span class=\"_ _2d\"> </span>ne <span class=\"_ _3f\"> </span>ravvisi <span class=\"_ _3f\"> </span>l\u2019o<span class=\"_ _1\"></span>pportunit\u00e0, <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>una <span class=\"_ _3f\"> </span>revisio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle condizioni <span class=\"_ _1\"></span>applicate <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>dei cli<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>anche in <span class=\"_ _1\"></span>assenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle autonomie tempo per tempo vigenti.<span class=\"_ _1\"></span> In tal caso l\u2019esposizione non ricade nel novero<span class=\"_ _1\"></span> delle esposizio<span class=\"_ _1\"></span>ni \u201cforborne\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informazioni di natura quantitativa A.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\"> Qualit\u00e0 del credito<span class=\"_ _0\"></span> </span></span>A.1 Esposizioni credit<span class=\"_ _0\"></span>izie deter<span class=\"_ _0\"></span>iorate e non det<span class=\"_ _2\"></span>eriorate: consistenza, rettifiche<span class=\"_ _0\"></span> di valore, dinam<span class=\"_ _0\"></span>ica e distribuzion<span class=\"_ _0\"></span>e economica A.1.1 Consolidat<span class=\"_ _0\"></span>o prudenzial<span class=\"_ _0\"></span>e <span class=\"ff4\">\u2013</span> Distribuzione d<span class=\"_ _0\"></span>elle attivit\u00e0 <span class=\"_ _0\"></span>finanziarie per fa<span class=\"_ _0\"></span>sce di scadut<span class=\"_ _0\"></span>o (valori di bila<span class=\"_ _0\"></span>ncio) <table class=\"s wcc8 hadb\" id=\"_f8c7c9f7-e858-4e19-8020-d428976f53a2\"><tr><td></td><td></td><td></td><td class=\"c x5ea y38bc w590 h5d4\"><div class=\"t m0 x47 h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio  </div></td><td></td><td class=\"c x5eb y38bc w609 h5d4\"><div class=\"t m0 x27 h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Secondo stadio </div></td><td></td><td></td><td></td><td class=\"c x5ec y38bc w60a h5d4\"><div class=\"t m0 xc9 h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Terzo stadio </div></td><td></td><td class=\"c x5ed y38bd wcc9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x5ee y38be wb07 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">originate</div></td><td></td></tr><tr><td class=\"c x23c y38bc w5e0 h5d4\"><div class=\"t m0 x9 h5b1 yc8f ff3 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h5b1 y214a ff3 fsf fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x5ef y38bf wcca ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c0 wccb ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">valutate al costo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5ea y38c1 w3f5 h5d4\"><div class=\"t m0 x4b h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">18.066 </div></td><td class=\"c x5f0 y38c1 w60b h5d4\"><div class=\"t m0 x4d h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">5.502 </div></td><td class=\"c x5f1 y38c1 w60d h5d4\"><div class=\"t m0 x4b h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">10.341 </div></td><td class=\"c x5eb y38c1 w401 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">18.060 </div></td><td class=\"c x5f2 y38c1 w387 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">24.379 </div></td><td class=\"c x5ec y38c1 w3f2 h5d4\"><div class=\"t m0 x4d h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">3.655 </div></td><td class=\"c x5f3 y38c1 w387 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">12.646 </div></td><td class=\"c x5f4 y38c1 w401 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">20.789 </div></td><td class=\"c x5f5 y38c1 w401 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">89.638 </div></td><td class=\"c x5f6 y38c1 w60e h5d4\"><div class=\"t m0 x31 h31 y1e20 ff2 fsf fc0 sc0 lsa ws0\">142<span class=\"ls0\"> </span></div></td><td class=\"c x5f7 y38c1 w60f h5d4\"><div class=\"t m0 x2b h31 y1e20 ff2 fsf fc0 sc0 lsa ws0\">39<span class=\"ls0\"> </span></div></td><td class=\"c x5f8 y38c1 w593 h5d4\"><div class=\"t m0 x31 h31 y1e20 ff2 fsf fc0 sc0 lsa ws0\">398<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38c2 wb53 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c3 wcca ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5ea y38c4 w3f5 h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f0 y38c4 w60b h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f1 y38c4 w60d h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5eb y38c4 w401 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f2 y38c4 w387 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ec y38c4 w3f2 h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f3 y38c4 w387 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f4 y38c4 w401 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f5 y38c4 w401 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f6 y38c4 w60e h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f7 y38c4 w60f h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f8 y38c4 w593 h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y38c5 wccc ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">valutate al fair value con<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c6 wccd ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">impatto sulla redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c7 wa5e ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c8 wcce ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie in corso<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5ea y38c9 w3f5 h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f0 y38c9 w60b h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f1 y38c9 w60d h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5eb y38c9 w401 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f2 y38c9 w387 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ec y38c9 w3f2 h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f3 y38c9 w387 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f4 y38c9 w401 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f5 y38c9 w401 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f6 y38c9 w60e h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f7 y38c9 w60f h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f8 y38c9 w593 h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y38ca wccf ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x23c y38cb w3f2 h2a9\"><div class=\"t m0 xdd h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5f9 y38cb w60c h2a9\"><div class=\"t m0 x4c h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\"> 31.12.2024 </div></td><td class=\"c x5ea y38cb w3f5 h2a9\"><div class=\"t m0 x4b h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">18.066 </div></td><td class=\"c x5f0 y38cb w60b h2a9\"><div class=\"t m0 x4d h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">5.502 </div></td><td class=\"c x5f1 y38cb w60d h2a9\"><div class=\"t m0 x4b h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">10.341 </div></td><td class=\"c x5eb y38cb w401 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">18.060 </div></td><td class=\"c x5f2 y38cb w387 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">24.379 </div></td><td class=\"c x5ec y38cb w3f2 h2a9\"><div class=\"t m0 x4d h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">3.655 </div></td><td class=\"c x5f3 y38cb w387 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">12.646 </div></td><td class=\"c x5f4 y38cb w401 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">20.789 </div></td><td class=\"c x5f5 y38cb w401 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">89.638 </div></td><td class=\"c x5f6 y38cb w60e h2a9\"><div class=\"t m0 x31 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">142 </div></td><td class=\"c x5f7 y38cb w60f h2a9\"><div class=\"t m0 x2b h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">39 </div></td><td class=\"c x5f8 y38cb w592 h2a9\"><div class=\"t m0 x31 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">398 </div></td></tr><tr><td class=\"c x23c y38cc w60b h2a8\"><div class=\"t m0 xdd h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5f9 y38cc w60c h2a8\"><div class=\"t m0 x4c h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\"> 31.12.2023 </div></td><td class=\"c x5ea y38cc w3f5 h2a8\"><div class=\"t m0 x4b h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">11.798 </div></td><td class=\"c x5f0 y38cc w60b h2a8\"><div class=\"t m0 x4d h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">3.989 </div></td><td class=\"c x5f1 y38cc w60d h2a8\"><div class=\"t m0 x4d h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">6.082 </div></td><td class=\"c x5eb y38cc w401 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">20.490 </div></td><td class=\"c x5f2 y38cc w387 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">15.509 </div></td><td class=\"c x5ec y38cc w3f2 h2a8\"><div class=\"t m0 x4d h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">5.256 </div></td><td class=\"c x5f3 y38cc w387 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">11.761 </div></td><td class=\"c x5f4 y38cc w401 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">23.311 </div></td><td class=\"c x5f5 y38cc w401 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">89.929 </div></td><td class=\"c x5f6 y38cc w60e h2a8\"><div class=\"t m0 x30 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">4.373 </div></td><td class=\"c x5f7 y38cc w60f h2a8\"><div class=\"t m0 x30 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">1.080 </div></td><td class=\"c x5f8 y38cc w593 h2a8\"><div class=\"t m0 x30 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">4.502 </div></td></tr></table>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>A.1.2 Consolidat<span class=\"_ _0\"></span>o Prudenziale<span class=\"_ _0\"></span> - Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie, impegni a<span class=\"_ _0\"></span> erogar<span class=\"_ _0\"></span>e fondi e garanzie<span class=\"_ _0\"></span> finanziarie rilasciate: dinami<span class=\"_ _2\"></span>ca delle rettifiche di val<span class=\"_ _0\"></span>ore comples<span class=\"_ _0\"></span>sive e degli accant<span class=\"_ _2\"></span>onamenti complessivi (<span class=\"_ _0\"></span>Parte 1) <table class=\"s wcd0 hadc\" id=\"_5491b744-ff94-44f5-8bcf-add90c6bfe02\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3ed y38cd w61b h554\"><div class=\"t m0 x1c h31 y12c ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38ce w610 h5e2\"><div class=\"t m0 x1f3 h31 yc8f ff3 fsf fc0 sc0 ls0 ws0\">Causali/ stadi di rischio <span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x3ed y38ce w61c h641\"><div class=\"t m0 x35 h31 ydf3 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel primo stadio<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x5fa y38ce w61d h641\"><div class=\"t m0 x138 h31 ydf3 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel secondo stadio<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38cf w610 h631\"><div class=\"t m0 x67 h31 y1df8 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche complessive iniziali<span class=\"ff2\"> </span></div></td><td class=\"c x3ed y38cf w611 h631\"><div class=\"t m0 x3a h31 y1df8 ff2 fsf fc0 sc0 lsa ws0\">42 <span class=\"ff3 ls0\"> </span></div></td><td class=\"c x5fb y38cf w612 h631\"><div class=\"t m0 x3b h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">24.284 <span class=\"ff3\"> </span></div></td><td class=\"c x5fc y38cf w613 h631\"><div class=\"t m0 x4b h31 y1df8 ff2 fsf fc0 sc0 lsa ws0\">332 <span class=\"ff3 ls0\"> </span></div></td><td class=\"c x5fd y38cf w431 h631\"><div class=\"t m0 x30 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x5fe y38cf w614 h631\"><div class=\"t m0 x3a h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x5ff y38cf w615 h631\"><div class=\"t m0 x67 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">24.658 <span class=\"ff3\"> </span></div></td><td class=\"c x5fa y38cf w616 h631\"><div class=\"t m0 x30 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38cf w617 h631\"><div class=\"t m0 x42 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">98.730  </div></td><td class=\"c x600 y38cf w618 h631\"><div class=\"t m0 x27 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38cf w585 h631\"><div class=\"t m0 x2b h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38cf w619 h631\"><div class=\"t m0 x5a h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38cf w61a h631\"><div class=\"t m0 x4d h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">98.730  </div></td></tr><tr><td class=\"c x273 y38d0 wcd1 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Variazioni in aumento da attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38d1 w611 h257\"><div class=\"t m0 x3a h31 y23f8 ff2 fsf fc0 sc0 lsa ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x5fb y38d1 w612 h257\"><div class=\"t m0 x3b h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">10.407  </div></td><td class=\"c x5fc y38d1 w613 h257\"><div class=\"t m0 x4d h31 y23f8 ff2 fsf fc0 sc0 lsa ws0\">49 <span class=\"ls0\"> </span></div></td><td class=\"c x5fd y38d1 w431 h257\"><div class=\"t m0 x30 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d1 w614 h257\"><div class=\"t m0 x3a h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d1 w615 h257\"><div class=\"t m0 x3b h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">10.482  </div></td><td class=\"c x5fa y38d1 w616 h257\"><div class=\"t m0 x30 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d1 w617 h257\"><div class=\"t m0 x30 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">4.880  </div></td><td class=\"c x600 y38d1 w618 h257\"><div class=\"t m0 x27 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d1 w585 h257\"><div class=\"t m0 x2b h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d1 w619 h257\"><div class=\"t m0 x5a h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d1 w61a h257\"><div class=\"t m0 x24 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">4.880  </div></td></tr><tr><td class=\"c x273 y38d2 wcd2 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie acquisite o originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38d3 w610 h6dd\"><div class=\"t m0 x67 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">Cancellazioni diverse dai write-off </div></td><td class=\"c x3ed y38d3 w611 h6dd\"><div class=\"t m0 x131 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38d3 w612 h6dd\"><div class=\"t m0 x26 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(816)  </div></td><td class=\"c x5fc y38d3 w613 h6dd\"><div class=\"t m0 x131 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38d3 w431 h6dd\"><div class=\"t m0 x30 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d3 w614 h6dd\"><div class=\"t m0 x3a h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d3 w615 h6dd\"><div class=\"t m0 x26 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(816)  </div></td><td class=\"c x5fa y38d3 w616 h6dd\"><div class=\"t m0 x30 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d3 w617 h6dd\"><div class=\"t m0 x4d h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(548)  </div></td><td class=\"c x600 y38d3 w618 h6dd\"><div class=\"t m0 x27 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d3 w585 h6dd\"><div class=\"t m0 x2b h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d3 w619 h6dd\"><div class=\"t m0 x5a h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d3 w61a h6dd\"><div class=\"t m0 x24 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(548)  </div></td></tr><tr><td class=\"c x273 y38d4 wcd3 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Rett/riprese di valore nette per rischio di<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38d5 w611 h641\"><div class=\"t m0 x4b h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(35)  </div></td><td class=\"c x5fb y38d5 w612 h641\"><div class=\"t m0 x67 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(6.878)  </div></td><td class=\"c x5fc y38d5 w613 h641\"><div class=\"t m0 x67 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(101<span class=\"ls10a\">) </span> </div></td><td class=\"c x5fd y38d5 w431 h641\"><div class=\"t m0 x30 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d5 w614 h641\"><div class=\"t m0 x3a h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d5 w615 h641\"><div class=\"t m0 x67 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(7.014<span class=\"ls10a\">) </span> </div></td><td class=\"c x5fa y38d5 w616 h641\"><div class=\"t m0 x30 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d5 w617 h641\"><div class=\"t m0 x30 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">1.534  </div></td><td class=\"c x600 y38d5 w618 h641\"><div class=\"t m0 x27 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d5 w585 h641\"><div class=\"t m0 x2b h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d5 w619 h641\"><div class=\"t m0 x5a h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d5 w61a h641\"><div class=\"t m0 x24 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">1.534  </div></td></tr><tr><td class=\"c x273 y38d6 wcd4 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38d7 wcd5 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Modifiche contrattuali senza<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38d8 w611 h6de\"><div class=\"t m0 x131 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38d8 w612 h6de\"><div class=\"t m0 xc5 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x5fc y38d8 w613 h6de\"><div class=\"t m0 x131 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38d8 w431 h6de\"><div class=\"t m0 x30 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d8 w614 h6de\"><div class=\"t m0 x3a h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d8 w615 h6de\"><div class=\"t m0 xc5 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x5fa y38d8 w616 h6de\"><div class=\"t m0 x30 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d8 w617 h6de\"><div class=\"t m0 x46 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x600 y38d8 w618 h6de\"><div class=\"t m0 x27 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d8 w585 h6de\"><div class=\"t m0 x2b h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d8 w619 h6de\"><div class=\"t m0 x5a h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d8 w61a h6de\"><div class=\"t m0 x35 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">6 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38d9 wcd6 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38da wcd7 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cambiamenti della metodologia di<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38db w611 h554\"><div class=\"t m0 x131 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38db w612 h554\"><div class=\"t m0 x4c h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fc y38db w613 h554\"><div class=\"t m0 x131 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38db w431 h554\"><div class=\"t m0 x30 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38db w614 h554\"><div class=\"t m0 x3a h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38db w615 h554\"><div class=\"t m0 x4c h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fa y38db w616 h554\"><div class=\"t m0 x30 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38db w617 h554\"><div class=\"t m0 x1f h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x600 y38db w618 h554\"><div class=\"t m0 x27 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38db w585 h554\"><div class=\"t m0 x2b h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38db w619 h554\"><div class=\"t m0 x5a h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38db w61a h554\"><div class=\"t m0 x47 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y38dc wcd8 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">stima<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38dd w610 h6df\"><div class=\"t m0 x67 h31 y23f8 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off non rilevati direttamente a </span></div><div class=\"t m0 x67 h31 y10b2 ff2 fsf fc0 sc0 ls0 ws0\">conto economico </div></td><td class=\"c x3ed y38dd w611 h6df\"><div class=\"t m0 x131 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38dd w612 h6df\"><div class=\"t m0 x4c h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fc y38dd w613 h6df\"><div class=\"t m0 x131 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38dd w431 h6df\"><div class=\"t m0 x30 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38dd w614 h6df\"><div class=\"t m0 x3a h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38dd w615 h6df\"><div class=\"t m0 x4c h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fa y38dd w616 h6df\"><div class=\"t m0 x30 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38dd w617 h6df\"><div class=\"t m0 x1f h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x600 y38dd w618 h6df\"><div class=\"t m0 x27 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38dd w585 h6df\"><div class=\"t m0 x2b h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38dd w619 h6df\"><div class=\"t m0 x5a h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38dd w61a h6df\"><div class=\"t m0 x47 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x27f y38de w610 h594\"><div class=\"t m0 x67 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">Altre variazioni </div></td><td class=\"c x3ed y38de w611 h594\"><div class=\"t m0 x131 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38de w612 h594\"><div class=\"t m0 x4c h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fc y38de w613 h594\"><div class=\"t m0 x131 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38de w431 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38de w614 h594\"><div class=\"t m0 x3a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38de w615 h594\"><div class=\"t m0 x4c h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fa y38de w616 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38de w617 h594\"><div class=\"t m0 x1f h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x600 y38de w618 h594\"><div class=\"t m0 x27 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38de w585 h594\"><div class=\"t m0 x2b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38de w619 h594\"><div class=\"t m0 x5a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38de w61a h594\"><div class=\"t m0 x47 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x27f y38df w610 h594\"><div class=\"t m0 x67 h31 y1d9b ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche complessive finali<span class=\"ff2\"> </span></div></td><td class=\"c x3ed y38df w611 h594\"><div class=\"t m0 x3a h31 y1d9b ff2 fsf fc0 sc0 lsa ws0\">33 <span class=\"ff3 ls0\"> </span></div></td><td class=\"c x5fb y38df w612 h594\"><div class=\"t m0 x3b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">27.001  </div></td><td class=\"c x5fc y38df w613 h594\"><div class=\"t m0 x4b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">2<span class=\"lsa\">80</span>  </div></td><td class=\"c x5fd y38df w431 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38df w614 h594\"><div class=\"t m0 x3a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38df w615 h594\"><div class=\"t m0 x3b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">27.314 </div></td><td class=\"c x5fa y38df w616 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38df w617 h594\"><div class=\"t m0 x67 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">104.602  </div></td><td class=\"c x600 y38df w618 h594\"><div class=\"t m0 x27 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38df w585 h594\"><div class=\"t m0 x2b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38df w619 h594\"><div class=\"t m0 x5a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38df w61a h594\"><div class=\"t m0 x4b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">104.602  </div></td></tr><tr><td class=\"c x273 y38e0 wcd9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Recuperi da incasso su attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38e1 w611 h590\"><div class=\"t m0 x131 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fb y38e1 w612 h590\"><div class=\"t m0 x4c h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fc y38e1 w613 h590\"><div class=\"t m0 x131 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y38e1 w431 h590\"><div class=\"t m0 x30 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fe y38e1 w614 h590\"><div class=\"t m0 x3a h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ff y38e1 w615 h590\"><div class=\"t m0 x67 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fa y38e1 w616 h590\"><div class=\"t m0 x30 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x503 y38e1 w617 h590\"><div class=\"t m0 x1f h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x600 y38e1 w618 h590\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f6 y38e1 w585 h590\"><div class=\"t m0 x2b h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x601 y38e1 w619 h590\"><div class=\"t m0 x5a h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y38e1 w61a h590\"><div class=\"t m0 x47 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y38e2 wcda ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di write-off<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38e3 wcdb ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off rilevati direttamente a conto<span class=\"_ _324\"> </span></span></div></td><td class=\"c x3ed y38e4 w611 h6e0\"><div class=\"t m0 x131 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fb y38e4 w612 h6e0\"><div class=\"t m0 x4c h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fc y38e4 w613 h6e0\"><div class=\"t m0 x131 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y38e4 w431 h6e0\"><div class=\"t m0 x30 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fe y38e4 w614 h6e0\"><div class=\"t m0 x3a h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ff y38e4 w615 h6e0\"><div class=\"t m0 x67 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fa y38e4 w616 h6e0\"><div class=\"t m0 x30 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x503 y38e4 w617 h6e0\"><div class=\"t m0 x1f h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x600 y38e4 w618 h6e0\"><div class=\"t m0 x27 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f6 y38e4 w585 h6e0\"><div class=\"t m0 x2b h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x601 y38e4 w619 h6e0\"><div class=\"t m0 x5a h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y38e4 w61a h6e0\"><div class=\"t m0 x47 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3208 wcb8 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Crediti verso banche e Banche Centrali a vista<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _324\"> </span>di cui: svalutazioni individuali<span class=\"_ _324\"> </span>di cui: svalutazioni collettive<span class=\"_ _324\"> </span>Crediti verso banche e Banche Centrali a vista<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _324\"> </span>di cui: svalutazioni individuali<span class=\"_ _324\"> </span>di cui: svalutazioni collettive<span class=\"_ _324\"> </span>A.1.2 Consolidat<span class=\"_ _0\"></span>o prudenzial<span class=\"_ _0\"></span>e <span class=\"ff4\">\u2013</span> Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie, impegni a<span class=\"_ _0\"></span> erogar<span class=\"_ _0\"></span>e fondi e garanzie<span class=\"_ _0\"></span> finanziarie rilasciate: dina<span class=\"_ _0\"></span>mica delle r<span class=\"_ _2\"></span>ettifiche di valore comple<span class=\"_ _0\"></span>ssive e degli a<span class=\"_ _0\"></span>ccantonamenti<span class=\"_ _0\"></span> comples<span class=\"_ _0\"></span>sivi (Parte 2) <table class=\"s wcdc hadd\" id=\"_f8069a48-0b55-4d76-8d4c-7151eac271a7\"><tr><td class=\"c x602 y38e5 wcdd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Causali/ stadi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x603 y38e6 w629 h641\"><div class=\"t m0 x101 h3 ydf3 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x604 y38e7 wcde ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Accantonamenti complessivi su<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x605 y38e8 wcdf ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">impegni a erogare fondi e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x606 y38e9 w62a h679\"><div class=\"t m0 x24 h3 y7f0 ff3 fsf fc0 sc0 ls0 ws0\">Tot.<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x3c0 y38eb wb06 ha6b\"><div class=\"t m0 x23f h3 y38ea ff3 fsf fc0 sc0 ls0 ws0\">di rischio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x603 y38e9 w62b h589\"><div class=\"t m0 xa8 h3 y1deb ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel terzo stadio<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x490 y38e9 wf4 h589\"><div class=\"t m0 x27 h3 y1deb ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 fin. impaired acquisite o originate<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x607 y38ec wce0 ha6b\"><div class=\"t m0 x23f h3 y38ea ff3 fsf fc0 sc0 ls0 ws0\">garanzie finanziarie rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y38ed wce1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38ee wce2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38ef w61f h63d\"><div class=\"t m0 x8 h7f ydf1 ff3 fs25 fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x608 y38ef w620 h63d\"><div class=\"t m0 x8 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">182.534  </div></td><td class=\"c x3d4 y38ef w621 h63d\"><div class=\"t m0 x3b h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38ef w622 h63d\"><div class=\"t m0 x2b h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38ef w47c h63d\"><div class=\"t m0 x42 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">182.534  </div></td><td class=\"c x39f y38ef w623 h63d\"><div class=\"t m0 x35 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y38ef w32f h63d\"><div class=\"t m0 x27 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">3.879  </div></td><td class=\"c x3f0 y38ef w624 h63d\"><div class=\"t m0 x46 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y38ef w625 h63d\"><div class=\"t m0 x26 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y38ef w47c h63d\"><div class=\"t m0 x27 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">3.747  </div></td><td class=\"c x413 y38ef w626 h63d\"><div class=\"t m0 x4d h31 y2224 ff2 fsf fc0 sc0 lsa ws0\">129 <span class=\"ls0\"> </span></div></td><td class=\"c x60a y38ef w444 h63d\"><div class=\"t m0 x4d h31 y2224 ff2 fsf fc0 sc0 lsa ws0\">534 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y38ef w627 h63d\"><div class=\"t m0 xee h31 y2224 ff2 fsf fc0 sc0 lsa ws0\">816 <span class=\"ls0\"> </span></div></td><td class=\"c x3a5 y38ef w444 h63d\"><div class=\"t m0 x8 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">2.747  </div></td><td class=\"c x60b y38ef w628 h63d\"><div class=\"t m0 x3a h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38ef w343 h63d\"><div class=\"t m0 x27 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">313.898  </div></td></tr><tr><td class=\"c x273 y38f1 wce3 ha6b\"><div class=\"t m0 x23f h3 y38f0 ff3 fsf fc0 sc0 ls0 ws0\">iniziali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f3 wce4 hade\"><div class=\"t m0 x23f h31 y38f2 ff2 fsf fc0 sc0 ls0 ws0\">Variazioni in<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">aumento da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f4 wce5 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38f5 w61f h6b5\"><div class=\"t m0 x8 h7f ye7b ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y38f5 w620 h6b5\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">5.754  </div></td><td class=\"c x3d4 y38f5 w621 h6b5\"><div class=\"t m0 x3b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38f5 w622 h6b5\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38f5 w47c h6b5\"><div class=\"t m0 x27 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">5.754  </div></td><td class=\"c x39f y38f5 w623 h6b5\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x60a y38f5 w444 h6b5\"><div class=\"t m0 x4d h31 ydef ff2 fsf fc0 sc0 lsa ws0\">569 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y38f5 w627 h6b5\"><div class=\"t m0 x27 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">2.936  </div></td><td class=\"c x3a5 y38f5 w444 h6b5\"><div class=\"t m0 x8 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">6.989 </div></td><td class=\"c x60b y38f5 w628 h6b5\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38f5 w343 h6b5\"><div class=\"t m0 xb6 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">31.610  </div></td></tr><tr><td class=\"c x273 y38f6 wa61 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f7 wce6 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f8 wce7 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f9 wce8 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cancellazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38fa wce9 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">diverse dai<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38fb w61f h63d\"><div class=\"t m0 x8 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y38fb w620 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(1.079)  </div></td><td class=\"c x3d4 y38fb w621 h63d\"><div class=\"t m0 x3b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38fb w622 h63d\"><div class=\"t m0 x2b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38fb w47c h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(1.079)  </div></td><td class=\"c x39f y38fb w623 h63d\"><div class=\"t m0 x35 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y38fb w32f h63d\"><div class=\"t m0 xb6 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(32)  </div></td><td class=\"c x3f0 y38fb w624 h63d\"><div class=\"t m0 x46 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y38fb w625 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y38fb w47c h63d\"><div class=\"t m0 xb6 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(31)  </div></td><td class=\"c x413 y38fb w626 h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x60a y38fb w444 h63d\"><div class=\"t m0 x42 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(411)  </div></td><td class=\"c x507 y38fb w627 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(2.683<span class=\"ls10a\">) </span> </div></td><td class=\"c x3a5 y38fb w444 h63d\"><div class=\"t m0 x4b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(7.922) </div></td><td class=\"c x60b y38fb w628 h63d\"><div class=\"t m0 x3a h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38fb w343 h63d\"><div class=\"t m0 x3a h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(13.491)  </div></td></tr><tr><td class=\"c x273 y38fc wcea hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">write-<span class=\"ls90\">off<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38fd wceb ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Rett/riprese di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38fe wcec ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">valore nette<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38ff w61f h6a6\"><div class=\"t m0 x8 h7f y113 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y38ff w620 h6a6\"><div class=\"t m0 x3a h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">1.936  </div></td><td class=\"c x3d4 y38ff w621 h6a6\"><div class=\"t m0 x3b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38ff w622 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38ff w47c h6a6\"><div class=\"t m0 x27 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">1.936  </div></td><td class=\"c x39f y38ff w623 h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y38ff w32f h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(2.411)  </div></td><td class=\"c x3f0 y38ff w624 h6a6\"><div class=\"t m0 x46 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y38ff w625 h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y38ff w47c h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.765)  </div></td><td class=\"c x413 y38ff w626 h6a6\"><div class=\"t m0 x42 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(646)  </div></td><td class=\"c x60a y38ff w444 h6a6\"><div class=\"t m0 xee h31 y25a8 ff2 fsf fc0 sc0 lsa ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y38ff w627 h6a6\"><div class=\"t m0 xb6 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(80)  </div></td><td class=\"c x3a5 y38ff w444 h6a6\"><div class=\"t m0 x24 h31 y25a8 ff2 fsf fc0 sc0 lsa ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x60b y38ff w628 h6a6\"><div class=\"t m0 x3a h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38ff w343 h6a6\"><div class=\"t m0 x31 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(5.<span class=\"lsa\">999</span><span class=\"lsa\"><span class=\"ls10a\">) </span></span> </div></td></tr><tr><td class=\"c x273 y3900 wced ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">per rischio di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3901 wcd4 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3902 wcee ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Modifiche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3903 wcef ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">contrattuali<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3904 w61f h60a\"><div class=\"t m0 x8 h7f y113 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3904 w620 h60a\"><div class=\"t m0 xc5 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">(2)  </div></td><td class=\"c x3d4 y3904 w621 h60a\"><div class=\"t m0 x3b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3904 w622 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3904 w47c h60a\"><div class=\"t m0 xc5 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">(2)  </div></td><td class=\"c x39f y3904 w623 h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3904 w32f h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y3904 w624 h60a\"><div class=\"t m0 x46 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3904 w625 h60a\"><div class=\"t m0 x26 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3904 w47c h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3904 w626 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y3904 w444 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3904 w627 h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3904 w444 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x60b y3904 w628 h60a\"><div class=\"t m0 x3a h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3904 w343 h60a\"><div class=\"t m0 x4f h31 y2158 ff2 fsf fc0 sc0 lsa ws0\">8 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3905 wcf0 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3906 wcd6 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3907 wcf1 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Cambiamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3908 wa4f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3909 w61f h6d9\"><div class=\"t m0 x8 h7f y25ae ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3909 w620 h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3d4 y3909 w621 h6d9\"><div class=\"t m0 x3b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3909 w622 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3909 w47c h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x39f y3909 w623 h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3909 w32f h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y3909 w624 h6d9\"><div class=\"t m0 x46 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3909 w625 h6d9\"><div class=\"t m0 x26 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3909 w47c h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3909 w626 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y3909 w444 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3909 w627 h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3909 w444 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3909 w628 h6d9\"><div class=\"t m0 x3a h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3909 w343 h6d9\"><div class=\"t m0 xa8 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y390a wcf2 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">metodologia di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390b wcd8 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">stima<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390c wcf3 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off non<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390d wcf4 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">rilevati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390f wcf5 hae0\"><div class=\"t m0 x23f h31 y390e ff2 fsf fc0 sc0 ls0 ws0\">direttamente a<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">conto<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3910 w61f h6e6\"><div class=\"t m0 x8 h7f ye83 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3910 w620 h6e6\"><div class=\"t m0 x26 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(3.173)  </div></td><td class=\"c x3d4 y3910 w621 h6e6\"><div class=\"t m0 x3b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3910 w622 h6e6\"><div class=\"t m0 x2b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3910 w47c h6e6\"><div class=\"t m0 x26 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(3.173)  </div></td><td class=\"c x39f y3910 w623 h6e6\"><div class=\"t m0 x35 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3910 w32f h6e6\"><div class=\"t m0 xb6 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(10)  </div></td><td class=\"c x3f0 y3910 w624 h6e6\"><div class=\"t m0 x46 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3910 w625 h6e6\"><div class=\"t m0 x26 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3910 w47c h6e6\"><div class=\"t m0 x35 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3910 w626 h6e6\"><div class=\"t m0 x30 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(10)  </div></td><td class=\"c x60a y3910 w444 h6e6\"><div class=\"t m0 x2b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3910 w627 h6e6\"><div class=\"t m0 x35 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3910 w444 h6e6\"><div class=\"t m0 x2b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3910 w628 h6e6\"><div class=\"t m0 x3a h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3910 w343 h6e6\"><div class=\"t m0 x31 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(3.183)  </div></td></tr><tr><td class=\"c x273 y3911 wcb8 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3912 w4ee h25\"><div class=\"t m0 x67 h3 ye29 ff2 fsf fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"fs0\"> </span></div></td><td class=\"c x603 y3912 w61f h25\"><div class=\"t m0 x8 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3912 w620 h25\"><div class=\"t m0 x3a h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">3.759  </div></td><td class=\"c x3d4 y3912 w621 h25\"><div class=\"t m0 x3b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3912 w622 h25\"><div class=\"t m0 x2b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3912 w47c h25\"><div class=\"t m0 x35 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x39f y3912 w623 h25\"><div class=\"t m0 x35 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3912 w32f h25\"><div class=\"t m0 xee h31 ye29 ff2 fsf fc0 sc0 lsa ws0\">464 <span class=\"ls0\"> </span></div></td><td class=\"c x3f0 y3912 w624 h25\"><div class=\"t m0 x46 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3912 w625 h25\"><div class=\"t m0 x26 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3912 w47c h25\"><div class=\"t m0 xee h31 ye29 ff2 fsf fc0 sc0 lsa ws0\">463 <span class=\"ls0\"> </span></div></td><td class=\"c x413 y3912 w626 h25\"><div class=\"t m0 xee h31 ye29 ff2 fsf fc0 sc0 lsa ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x60a y3912 w444 h25\"><div class=\"t m0 x2b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3912 w627 h25\"><div class=\"t m0 x35 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3912 w444 h25\"><div class=\"t m0 x2b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3912 w628 h25\"><div class=\"t m0 x3a h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3912 w343 h25\"><div class=\"t m0 xc5 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">4.223  </div></td></tr><tr><td class=\"c x273 y3913 wce1 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3914 wce2 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3915 w61f h63d\"><div class=\"t m0 x8 h7f ydf1 ff3 fs25 fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x608 y3915 w620 h63d\"><div class=\"t m0 x8 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">189.729  </div></td><td class=\"c x3d4 y3915 w621 h63d\"><div class=\"t m0 x3b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3915 w622 h63d\"><div class=\"t m0 x2b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3915 w47c h63d\"><div class=\"t m0 x42 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">185.970  </div></td><td class=\"c x39f y3915 w623 h63d\"><div class=\"t m0 x35 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3915 w32f h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">1.890  </div></td><td class=\"c x3f0 y3915 w624 h63d\"><div class=\"t m0 x46 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3915 w625 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3915 w47c h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">2.414 <span class=\"ff3\"> </span></div></td><td class=\"c x413 y3915 w626 h63d\"><div class=\"t m0 x42 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(527)  </div></td><td class=\"c x60a y3915 w444 h63d\"><div class=\"t m0 x4d h31 y1df9 ff2 fsf fc0 sc0 lsa ws0\">699 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y3915 w627 h63d\"><div class=\"t m0 xee h31 y1df9 ff2 fsf fc0 sc0 lsa ws0\">989 <span class=\"ls0\"> </span></div></td><td class=\"c x3a5 y3915 w444 h63d\"><div class=\"t m0 x8 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">1.843  </div></td><td class=\"c x60b y3915 w628 h63d\"><div class=\"t m0 x3a h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3915 w343 h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">327.066  </div></td></tr><tr><td class=\"c x273 y3916 wcf6 ha6b\"><div class=\"t m0 x23f h3 y38f0 ff3 fsf fc0 sc0 ls0 ws0\">finali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3917 wcf7 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Recuperi da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3918 wcf8 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">incasso su<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3919 wce5 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y391a w61f h6e7\"><div class=\"t m0 x8 h7f ye7b ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y391a w620 h6e7\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">1.098  </div></td><td class=\"c x3d4 y391a w621 h6e7\"><div class=\"t m0 x3b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y391a w622 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y391a w47c h6e7\"><div class=\"t m0 x27 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">1.098  </div></td><td class=\"c x39f y391a w623 h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y391a w32f h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y391a w624 h6e7\"><div class=\"t m0 x46 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y391a w625 h6e7\"><div class=\"t m0 x26 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y391a w47c h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y391a w626 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y391a w444 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y391a w627 h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y391a w444 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y391a w628 h6e7\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y391a w343 h6e7\"><div class=\"t m0 xc5 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">1.098  </div></td></tr><tr><td class=\"c x273 y391b wa61 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391c wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391d wcea hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">write-<span class=\"ls90\">off<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391e wcfa ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off rilevati<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391f wcf5 hae0\"><div class=\"t m0 x23f h31 y390e ff2 fsf fc0 sc0 ls0 ws0\">direttamente a<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">conto<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3920 w61f h6a6\"><div class=\"t m0 x8 h7f y113 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3920 w620 h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.242)  </div></td><td class=\"c x3d4 y3920 w621 h6a6\"><div class=\"t m0 x3b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3920 w622 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3920 w47c h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.242)  </div></td><td class=\"c x39f y3920 w623 h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3920 w32f h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y3920 w624 h6a6\"><div class=\"t m0 x46 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3920 w625 h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3920 w47c h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3920 w626 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y3920 w444 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3920 w627 h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3920 w444 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3920 w628 h6a6\"><div class=\"t m0 x3a h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3920 w343 h6a6\"><div class=\"t m0 x31 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.242)  </div></td></tr><tr><td class=\"c x273 y3921 wcb8 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Crediti verso banch<span class=\"_ _1\"></span>e e Banche C<span class=\"_ _1\"></span>entrali a vista<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al costo a<span class=\"_ _1\"></span>mmortizzato<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al fair<span class=\"_ _1\"></span> value con impatt<span class=\"_ _1\"></span>o sulla redditivit\u00e0 compless<span class=\"_ _1\"></span>iva<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> in corso di dismissione<span class=\"_ _1\"></span><span class=\"ff2\"> </span>di cui: svalutazioni<span class=\"_ _1\"></span> individuali<span class=\"_ _324\"> </span>di cui: svalutazioni<span class=\"_ _1\"></span> collettive<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al costo a<span class=\"_ _1\"></span>mmortizzato<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al fair<span class=\"_ _1\"></span> value con impatt<span class=\"_ _1\"></span>o sulla redditivit\u00e0 compless<span class=\"_ _1\"></span>iva<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> in corso di dismis<span class=\"_ _1\"></span>sione<span class=\"_ _324\"> </span>di cui: svalutazioni<span class=\"_ _1\"></span> individuali<span class=\"_ _324\"> </span>di cui: svalutazioni<span class=\"_ _1\"></span> collettive<span class=\"_ _324\"> </span>Primo stadio<span class=\"_ _324\"> </span>Secondo stadio<span class=\"_ _324\"> </span>Terzo stadio<span class=\"_ _324\"> </span>Impegni a erogare <span class=\"_ _1\"></span>fondi e garanzie<span class=\"_ _1\"></span> fin. rilascia<span class=\"_ _1\"></span>te impaired acquisiti/e o origina<span class=\"_ _1\"></span>ti/<span class=\"_ _324\"> </span><div class=\"c w382 h6e9 gs88\"><div class=\"t m0 xdd hb y25b7 ff3 fs3 fc0 sc0 ls0 ws0\">A.1.3 Consolidato prudenziale - Attivit\u00e0 finanziarie, impegni a erogare fondi e garanzie finanziarie rilasciate: </div><div class=\"t m0 xdd hb y1d9f ff3 fs3 fc0 sc0 ls0 ws0\">trasferimenti tra i diversi stadi di rischio di credito (valori lordi e nominali) </div></div><div class=\"gs89\"><table class=\"s wcfb hae1\" id=\"_294d0673-722d-40d7-ac91-73f3debd7a6b\"><tr><td></td><td></td><td></td><td class=\"c x60c y3922 w630 h6e3\"><div class=\"t m0 x100 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Esposizione lorda/val<span class=\"_ _1\"></span>ore nomin<span class=\"_ _1\"></span>ale </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x60d y3923 wcfc ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x60e y3923 wcfd ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra secon<span class=\"_ _1\"></span>do<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x60f y3923 wcfe ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x610 y3924 wcff ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">stadio e secondo<span class=\"_ _1\"></span> stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x611 y3924 wd00 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">stadio e terzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x612 y3924 wd01 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">stadio e terzo sta<span class=\"_ _1\"></span>dio<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3925 w62c h6ea\"><div class=\"t m0 xdd hfe yfcd ff3 fs10 fc0 sc0 ls0 ws0\">Portafogli/stadi di ris<span class=\"_ _1\"></span>chio </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3926 wae5 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> costo</div></td><td class=\"c x60c y3927 w499 h273\"><div class=\"t m0 xbe h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 693.803  </div></td><td class=\"c x613 y3927 w36d h273\"><div class=\"t m0 x2d h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 638.406  </div></td><td class=\"c x554 y3927 w62e h273\"><div class=\"t m0 xb6 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 12.233  </div></td><td class=\"c x614 y3927 w62d h273\"><div class=\"t m0 xc5 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 57.430  </div></td><td class=\"c x615 y3927 w62f h273\"><div class=\"t m0 xc5 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 60.754  </div></td><td class=\"c x616 y3927 w5ef h273\"><div class=\"t m0 xb6 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 5.985  </div></td></tr><tr><td class=\"c x273 y3928 wae6 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3929 wd02 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x60c y392a w499 h5ec\"><div class=\"t m0 x3 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x613 y392a w36d h5ec\"><div class=\"t m0 x5a h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x554 y392a w62e h5ec\"><div class=\"t m0 x4e h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x614 y392a w62d h5ec\"><div class=\"t m0 x36 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x615 y392a w62f h5ec\"><div class=\"t m0 x36 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x616 y392a w5ef h5ec\"><div class=\"t m0 x2e h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y392b wd03 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0<span class=\"_ _1\"></span> complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y392c w62c h6ec\"><div class=\"t m0 xdd h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie in corso di dismi<span class=\"_ _1\"></span>ssione<span class=\"_ _1\"></span> </div></td><td class=\"c x60c y392c w499 h6ec\"><div class=\"t m0 x3 h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x613 y392c w36d h6ec\"><div class=\"t m0 x5a h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x554 y392c w62e h6ec\"><div class=\"t m0 x4e h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x614 y392c w62d h6ec\"><div class=\"t m0 x36 h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x615 y392c w62f h6ec\"><div class=\"t m0 x36 h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x616 y392c w5ef h6ec\"><div class=\"t m0 x2e h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y392d wd04 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">4. Impegni a erogare <span class=\"_ _1\"></span>fondi e garan<span class=\"_ _1\"></span>zie finanziarie</div></td><td class=\"c x60c y392e w499 h273\"><div class=\"t m0 x2e h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 96.897  </div></td><td class=\"c x613 y392e w36d h273\"><div class=\"t m0 x2d h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 104.035  </div></td><td class=\"c x554 y392e w62e h273\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">544 </span> </div></td><td class=\"c x614 y392e w62d h273\"><div class=\"t m0 xbe h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">802 </span> </div></td><td class=\"c x615 y392e w62f h273\"><div class=\"t m0 xc5 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.138  </div></td><td class=\"c x616 y392e w5ef h273\"><div class=\"t m0 x46 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">104 </span> </div></td></tr><tr><td class=\"c x273 y392f wd05 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3930 w634 h6e3\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale 31.12.202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x60c y3930 w499 h6e3\"><div class=\"t m0 x1f3 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 790.700<span class=\"_ _1\"></span>  </div></td><td class=\"c x613 y3930 w36d h6e3\"><div class=\"t m0 x1f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 742.441<span class=\"_ _1\"></span>  </div></td><td class=\"c x554 y3930 w62e h6e3\"><div class=\"t m0 x131 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 12.777  </div></td><td class=\"c x614 y3930 w62d h6e3\"><div class=\"t m0 xc5 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 58.232  </div></td><td class=\"c x615 y3930 w62f h6e3\"><div class=\"t m0 xc5 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 70.892  </div></td><td class=\"c x616 y3930 w36c h6e3\"><div class=\"t m0 x131 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 6.089  </div></td></tr><tr><td class=\"c x259 y3931 w62c h6e3\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale 31.12.202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x60c y3931 w499 h6e3\"><div class=\"t m0 x4f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">996.753 </div></td><td class=\"c x613 y3931 w36d h6e3\"><div class=\"t m0 x35 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">564.439 </div></td><td class=\"c x554 y3931 w62e h6e3\"><div class=\"t m0 x46 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">7.407 </div></td><td class=\"c x614 y3931 w62d h6e3\"><div class=\"t m0 x46 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">75.317 </div></td><td class=\"c x615 y3931 w62f h6e3\"><div class=\"t m0 x46 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">75.033 </div></td><td class=\"c x616 y3931 w5ef h6e3\"><div class=\"t m0 x2b hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">3.418 </div></td></tr></table></div><div class=\"c w499 h6eb gs8a\"><div class=\"t m64 x47 hfe y1f09 ff3 fs10 fc0 sc0 ls0 ws0\">Da primo a </div><div class=\"t m64 x8f hfe yfd6 ff3 fs10 fc0 sc0 ls0 ws0\">secondo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x8f hfe y25b9 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w36d h6eb gs8b\"><div class=\"t m64 xc5 hfe ye76 ff3 fs10 fc0 sc0 ls0 ws0\">Da secondo </div><div class=\"t m64 x1f3 hfe yc96 ff3 fs10 fc0 sc0 ls0 ws0\">stadio a </div><div class=\"t m64 x1f3 hfe y1185 ff3 fs10 fc0 sc0 ls0 ws0\">primo </div><div class=\"t m64 xa0 hfe y1f07 ff3 fs10 fc0 sc0 ls0 ws0\">stadio </div></div><div class=\"c w62d h6eb gs8c\"><div class=\"t m64 x131 hfe ye76 ff3 fs10 fc0 sc0 ls0 ws0\">Da secondo </div><div class=\"t m64 x35 hfe y1dfd ff3 fs10 fc0 sc0 ls0 ws0\">stadio a terzo </div><div class=\"t m64 x2e hfe y1f07 ff3 fs10 fc0 sc0 ls0 ws0\">stadio </div></div><div class=\"c w62e h6eb gs8d\"><div class=\"t m64 x2b hfe y1e2b ff3 fs10 fc0 sc0 ls0 ws0\">Da terzo stadio a </div><div class=\"t m64 x20 hfe yfd6 ff3 fs10 fc0 sc0 ls0 ws0\">secondo stadio </div><div class=\"t m64 x20 hfe y25ba ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w62f h6eb gs8e\"><div class=\"t m64 x4c hfe y11d ff3 fs10 fc0 sc0 ls0 ws0\">Da primo stadio a </div><div class=\"t m64 x1f3 hfe y25a8 ff3 fs10 fc0 sc0 ls0 ws0\">terzo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f3 hfe y23ec ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w5ef h6eb gs8f\"><div class=\"t m64 xb6 hfe y1e2b ff3 fs10 fc0 sc0 ls0 ws0\">Da terzo stadio a </div><div class=\"t m64 x35 hfe y1d9f ff3 fs10 fc0 sc0 ls0 ws0\">primo stadio </div><div class=\"t m64 x35 hfe y23e1 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2 h0 gs90\"><div class=\"t m0 x3 h7c yb82 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7 y25bb ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c yce9 ff3 fse fc0 sc0 ls0 ws0\">A.1.3a Consolidat<span class=\"_ _0\"></span>o prudenzial<span class=\"_ _0\"></span>e - Nuovi finanzia<span class=\"_ _0\"></span>menti conc<span class=\"_ _0\"></span>essi mediante meccan<span class=\"_ _0\"></span>ismi di garan<span class=\"_ _0\"></span>zia pubblica rila<span class=\"_ _0\"></span>sciata a </div><div class=\"t m0 x3 h7c y2f4 ff3 fse fc0 sc0 ls0 ws0\">fronte del cont<span class=\"_ _0\"></span>esto COVID-19: t<span class=\"_ _0\"></span>rasferimenti tr<span class=\"_ _0\"></span>a i diversi stadi<span class=\"_ _0\"></span> di rischio di credit<span class=\"_ _0\"></span>o (valori l<span class=\"_ _0\"></span>ordi) </div><div class=\"t m0 x3 h7c y33c ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c y662 ff3 fse fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs91\"><table class=\"s wd06 hae2\" id=\"_72449d02-81e3-4b43-971a-8a240d342f2d\"><tr><td></td><td></td><td></td><td></td><td class=\"c x617 y3932 w636 h550\"><div class=\"t m0 x29 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Valori lordi </div></td><td></td><td></td></tr><tr><td></td><td class=\"c x617 y3933 w10c h6ee\"><div class=\"t m0 x26 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o </div></td><td></td><td class=\"c x618 y3933 w637 h6ee\" colspan=\"2\"><div class=\"t m0 x67 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra secon<span class=\"_ _1\"></span>do </div></td><td></td><td class=\"c x426 y3933 w638 h6ee\"><div class=\"t m0 x3a hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o </div></td></tr><tr><td></td><td class=\"c x617 y3934 w10c h274\"><div class=\"t m0 x3b hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> stadio e secondo<span class=\"_ _1\"></span> stadio </div></td><td></td><td class=\"c x618 y3934 w637 h274\" colspan=\"2\"><div class=\"t m0 x4d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> stadio e terzo stadio<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x426 y3934 w638 h274\"><div class=\"t m0 x24 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> stadio e terzo stadio<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x259 y3935 w635 h6ed\"><div class=\"t m0 x95 hfe y25bc ff3 fs10 fc0 sc0 ls0 ws0\">Portafogli/stadi di ris<span class=\"_ _1\"></span>chio<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3936 w635 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A. Finanziamenti v<span class=\"_ _1\"></span>alutati al costo am<span class=\"_ _1\"></span>mortizzato<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3937 wd07 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _1\"></span>nti concess<span class=\"_ _1\"></span>i mediante mecca<span class=\"_ _1\"></span>nismi di<span class=\"_ _324\"> </span></div></td><td class=\"c x617 y3938 w38c h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">110.142 </div></td><td class=\"c x36f y3938 w63a h273\"><div class=\"t m0 x4b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">50.541 </div></td><td class=\"c x618 y3938 w38c h273\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">20.233 </div></td><td class=\"c x5c8 y3938 w38c h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.207<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3938 w63e h273\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">13.<span class=\"ls0\">760</span><span class=\"ls0\"> </span></div></td><td class=\"c x619 y3938 w61a h273\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">101<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3939 wd08 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garanzia pubbli<span class=\"_ _1\"></span>ca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y393a w56d h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale 31.12.202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x617 y393a w38c h550\"><div class=\"t m0 x42 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">110.142 </div></td><td class=\"c x36f y393a w63a h550\"><div class=\"t m0 x4b hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">50.<span class=\"ls0\">5</span>41<span class=\"ls0\"> </span></div></td><td class=\"c x618 y393a w38c h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">20.233 </div></td><td class=\"c x5c8 y393a w38c h550\"><div class=\"t m0 x26 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1.207 </div></td><td class=\"c x426 y393a w63e h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">13.760 </div></td><td class=\"c x619 y393a w61a h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">101<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w38c h6ef gs92\"><div class=\"t m64 x31 hfe y25bd ff3 fs10 fc0 sc0 ls0 ws0\">Da primo stadio </div><div class=\"t m64 x31 hfe y25be ff3 fs10 fc0 sc0 ls0 ws0\"> </div><div class=\"t m64 x1f hfe y113 ff3 fs10 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f hfe y25bf ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w63a h6ef gs93\"><div class=\"t m64 x27 hfe y1e05 ff3 fs10 fc0 sc0 ls0 ws0\">Da secondo stadio </div><div class=\"t m64 x27 hfe y23f0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div><div class=\"t m64 x46 hfe y11c8 ff3 fs10 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x46 hfe y25c0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w38c h6ef gs94\"><div class=\"t m64 x31 hfe y1e05 ff3 fs10 fc0 sc0 ls0 ws0\">Da secondo stadio </div><div class=\"t m64 x31 hfe y23f0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div><div class=\"t m64 x1f hfe y21cc ff3 fs10 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f hfe y25c1 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w38c h6ef gs95\"><div class=\"t m64 x31 hfe y1e8d ff3 fs10 fc0 sc0 ls0 ws0\">Da terzo stadio </div><div class=\"t m64 x31 hfe y25c2 ff3 fs10 fc0 sc0 ls0 ws0\"> </div><div class=\"t m64 x1f hfe y113 ff3 fs10 fc0 sc0 ls0 ws0\">a secondo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f hfe y25bf ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w63e h6ef gs96\"><div class=\"t m64 x31 hfe y25bd ff3 fs10 fc0 sc0 ls0 ws0\">Da primo stadio </div><div class=\"t m64 x31 hfe y25be ff3 fs10 fc0 sc0 ls0 ws0\"> </div><div class=\"t m64 x1f hfe y21cc ff3 fs10 fc0 sc0 ls0 ws0\">a terzo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f hfe y25c1 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w61a h6ef gs97\"><div class=\"t m64 x24 hfe y1e8d ff3 fs10 fc0 sc0 ls0 ws0\">Da terzo stadio </div><div class=\"t m64 x24 hfe y25c2 ff3 fs10 fc0 sc0 ls0 ws0\"> </div><div class=\"t m64 x1f hfe y11c8 ff3 fs10 fc0 sc0 ls0 ws0\">a primo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f hfe y25c0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div>A.1.4 Consolidato prudenziale - Esposizioni creditizie <span class=\"_ _0\"></span>per cassa e fuori bil<span class=\"_ _0\"></span>ancio verso banche: valori lordi e ne<span class=\"_ _0\"></span>tti<span class=\"ff2 fs4\"> </span><table class=\"s wd09 hae3\" id=\"_2f4da4dd-609c-4c17-a738-0a0badeac861\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x61a y393b waf7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x61b y393c w646 h60a\"><div class=\"t m0 x33 h31 y2158 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x61c y393d wd0a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive e accantonamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x61d y393d waf8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x61e y393e waf9 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x61f y393f wd0b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x620 y3940 wad8 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">vi*<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x621 y3941 wd0c ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Tipologie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x622 y3942 wd0d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaire<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x623 y3943 wd0e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Sec<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x624 y3941 wd0f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Esposizio<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x625 y3944 wb20 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">esposizioni/valori<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x626 y3945 wd10 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terz<span class=\"_ _324\"> </span></div></td><td class=\"c x627 y3945 wd11 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">d<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x628 y3945 wafd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x629 y3946 wd12 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">ond<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x62a y3944 wd13 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">ne Netta<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x62b y3947 w642 h38\"><div class=\"t m0 x8 h31 y23be ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff2\"> </span></div></td><td class=\"c x62c y3948 wd14 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Second<span class=\"_ _324\"> </span></div></td><td class=\"c x62d y3948 wb05 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td class=\"c x62e y3948 wb4e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisit<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3b9 y3948 wafe ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x628 y3948 wb03 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite </div></td><td class=\"c x569 y3949 wb25 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o</div></td><td class=\"c x62f y3948 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x630 y394a wd15 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">o stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x631 y394b wd16 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">sta<span class=\"_ _324\"> </span></div></td><td class=\"c x632 y394b wd17 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">e o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x633 y394a wafa ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x634 y394c wd18 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">stadi</div></td><td class=\"c x635 y394a wafa ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x631 y394d wd19 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">dio<span class=\"_ _324\"> </span></div></td><td class=\"c x622 y394e wd1a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">originat<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x628 y394d wb07 hae4\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div><div class=\"t m0 x636 h5b1 y38f2 ff3 fsf fc0 sc0 ls0 ws0\">o </div></td><td class=\"c x569 y394f wb25 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x627 y3950 wb05 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3951 wd1b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">A. ESPOSIZIONI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3952 wd1c ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">CREDITIZIE PER<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3953 wd1d ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">CASSA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3954 w5aa h550\"><div class=\"t m0 x67 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">A.1 A VISTA<span class=\"ff2\"> </span></div></td><td class=\"c x61b y3954 w3be h550\"><div class=\"t m0 x4b h5b1 y216c ff3 fsf fc0 sc0 ls0 ws0\"> 931.692  </div></td><td class=\"c x62b y3954 w642 h550\"><div class=\"t m0 xc5 h5b1 y216c ff3 fsf fc0 sc0 ls0 ws0\"> 931.692  </div></td><td class=\"c x637 y3954 w40a h550\"><div class=\"t m0 x47 h5b1 y216c ff3 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3954 w643 h550\"><div class=\"t m0 x3a h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x5fd y3954 w378 h550\"><div class=\"t m0 x47 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x5bc y3954 w644 h550\"><div class=\"t m0 x46 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">35<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y3954 w32f h550\"><div class=\"t m0 x4c h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">35<span class=\"ff2\"> </span></div></td><td class=\"c x4a2 y3954 w354 h550\"><div class=\"t m0 x1f3 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x282 y3954 w645 h550\"><div class=\"t m0 x31 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x639 y3954 w592 h550\"><div class=\"t m0 xc5 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x63a y3954 w3e6 h550\"><div class=\"t m0 x30 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">931.657<span class=\"ff2\"> </span></div></td><td class=\"c x63b y3954 w343 h550\"><div class=\"t m0 x4f h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3955 w5aa h550\"><div class=\"t m0 x26 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">a) Deteriorate </div></td><td></td><td></td><td class=\"c x637 y3955 w40a h550\"><div class=\"t m0 x47 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3955 w643 h550\"><div class=\"t m0 x3a h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3955 w378 h550\"><div class=\"t m0 x47 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td></td><td class=\"c x4a2 y3955 w354 h550\"><div class=\"t m0 x1f3 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3955 w645 h550\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3955 w592 h550\"><div class=\"t m0 x4c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x63b y3955 w343 h550\"><div class=\"t m0 xa8 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3956 wd1e ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">b) Non</div></td><td class=\"c x61b y3957 w3be h577\"><div class=\"t m0 x4b h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\"> 931.692  </div></td><td class=\"c x62b y3957 w642 h577\"><div class=\"t m0 x46 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">931.692 </div></td><td class=\"c x637 y3957 w40a h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3957 w643 h577\"><div class=\"t m0 x4d h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3957 w378 h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3957 w644 h577\"><div class=\"t m0 x46 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">35 </div></td><td class=\"c x3a7 y3957 w32f h577\"><div class=\"t m0 x4c h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">35 </div></td><td class=\"c x4a2 y3957 w354 h577\"><div class=\"t m0 x1f3 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3957 w645 h577\"><div class=\"t m0 x31 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3957 w592 h577\"><div class=\"t m0 xc5 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3957 w3e6 h577\"><div class=\"t m0 x30 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">931.657 </div></td><td class=\"c x63b y3957 w343 h577\"><div class=\"t m0 xa8 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3958 wd1f ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3959 w5aa h550\"><div class=\"t m0 x67 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">A.2 ALTRE<span class=\"ff2\"> </span></div></td><td class=\"c x61b y3959 w3be h550\"><div class=\"t m0 x26 h5b1 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">978.176 </div></td><td class=\"c x62b y3959 w642 h550\"><div class=\"t m0 x46 h5b1 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">975.645 </div></td><td class=\"c x637 y3959 w40a h550\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3959 w643 h550\"><div class=\"t m0 x3a h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3959 w378 h550\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3959 w644 h550\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">794<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y3959 w32f h550\"><div class=\"t m0 xee h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">794<span class=\"ff2\"> </span></div></td><td class=\"c x4a2 y3959 w354 h550\"><div class=\"t m0 x1f3 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3959 w645 h550\"><div class=\"t m0 x31 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3959 w592 h550\"><div class=\"t m0 x4c h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3959 w3e6 h550\"><div class=\"t m0 x30 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">977.382<span class=\"ff2\"> </span></div></td><td class=\"c x63b y3959 w343 h550\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y395a w5aa h5b3\"><div class=\"t m0 x26 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">a) Sofferenze </div></td><td class=\"c x61b y395a w3be h5b3\"><div class=\"t m0 x20 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y395a w642 h5b3\"><div class=\"t m0 x36 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y395a w40a h5b3\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y395a w643 h5b3\"><div class=\"t m0 x3a h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y395a w378 h5b3\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y395a w644 h5b3\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y395a w32f h5b3\"><div class=\"t m0 x24 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y395a w354 h5b3\"><div class=\"t m0 x1f3 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y395a w645 h5b3\"><div class=\"t m0 x31 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y395a w592 h5b3\"><div class=\"t m0 x4c h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y395a w3e6 h5b3\"><div class=\"t m0 xbe h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y395a w343 h5b3\"><div class=\"t m0 xa8 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y395b wa84 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y395c wd20 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y395d w3be h635\"><div class=\"t m0 x20 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y395d w642 h635\"><div class=\"t m0 x36 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y395d w40a h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y395d w643 h635\"><div class=\"t m0 x3a h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y395d w378 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y395d w644 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y395d w32f h635\"><div class=\"t m0 x24 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y395d w354 h635\"><div class=\"t m0 x1f3 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y395d w645 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y395d w592 h635\"><div class=\"t m0 x4c h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y395d w3e6 h635\"><div class=\"t m0 xbe h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y395d w343 h635\"><div class=\"t m0 xa8 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y395e wcf9 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y395f wd21 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3960 wd22 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">b) Inademp.<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3961 w3be h647\"><div class=\"t m0 x20 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3961 w642 h647\"><div class=\"t m0 x36 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y3961 w40a h647\"><div class=\"t m0 x47 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3961 w643 h647\"><div class=\"t m0 x3a h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3961 w378 h647\"><div class=\"t m0 x47 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3961 w644 h647\"><div class=\"t m0 x47 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y3961 w32f h647\"><div class=\"t m0 x24 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y3961 w354 h647\"><div class=\"t m0 x1f3 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3961 w645 h647\"><div class=\"t m0 x31 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3961 w592 h647\"><div class=\"t m0 x4c h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3961 w3e6 h647\"><div class=\"t m0 xbe h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3961 w343 h647\"><div class=\"t m0 xa8 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3962 wd23 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3963 wa84 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3964 wd20 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3965 w3be h635\"><div class=\"t m0 x20 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3965 w642 h635\"><div class=\"t m0 x36 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y3965 w40a h635\"><div class=\"t m0 x47 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3965 w643 h635\"><div class=\"t m0 x3a h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3965 w378 h635\"><div class=\"t m0 x47 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3965 w644 h635\"><div class=\"t m0 x47 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y3965 w32f h635\"><div class=\"t m0 x24 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y3965 w354 h635\"><div class=\"t m0 x1f3 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3965 w645 h635\"><div class=\"t m0 x31 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3965 w592 h635\"><div class=\"t m0 x4c h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3965 w3e6 h635\"><div class=\"t m0 xbe h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3965 w343 h635\"><div class=\"t m0 xa8 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3966 wcf9 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3967 wd21 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3968 wd24 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">c) Esposizioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3969 wd25 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scadute<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y396a w3be h562\"><div class=\"t m0 x20 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y396a w642 h562\"><div class=\"t m0 x36 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y396a w40a h562\"><div class=\"t m0 x47 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y396a w643 h562\"><div class=\"t m0 x3a h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y396a w378 h562\"><div class=\"t m0 x47 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y396a w644 h562\"><div class=\"t m0 x47 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y396a w32f h562\"><div class=\"t m0 x24 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y396a w354 h562\"><div class=\"t m0 x1f3 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y396a w645 h562\"><div class=\"t m0 x31 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y396a w592 h562\"><div class=\"t m0 x4c h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y396a w3e6 h562\"><div class=\"t m0 xbe h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y396a w343 h562\"><div class=\"t m0 xa8 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y396b wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y396c wa84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y396d wd20 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y396e w3be h635\"><div class=\"t m0 x20 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y396e w642 h635\"><div class=\"t m0 x36 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y396e w40a h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y396e w643 h635\"><div class=\"t m0 x3a h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y396e w378 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y396e w644 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y396e w32f h635\"><div class=\"t m0 x24 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y396e w354 h635\"><div class=\"t m0 x1f3 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y396e w645 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y396e w592 h635\"><div class=\"t m0 x4c h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y396e w3e6 h635\"><div class=\"t m0 xbe h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y396e w343 h635\"><div class=\"t m0 xa8 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y396f wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3970 wd21 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3971 wd26 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">d) Esposizioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3972 wd27 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scadute non<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3973 w3be h6f2\"><div class=\"t m0 x20 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3973 w642 h6f2\"><div class=\"t m0 x2f h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x637 y3973 w40a h6f2\"><div class=\"t m0 x47 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3973 w643 h6f2\"><div class=\"t m0 x4d h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3973 w378 h6f2\"><div class=\"t m0 x47 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5bc y3973 w644 h6f2\"><div class=\"t m0 x31 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3a7 y3973 w32f h6f2\"><div class=\"t m0 x2d h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x4a2 y3973 w354 h6f2\"><div class=\"t m0 x1f3 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3973 w645 h6f2\"><div class=\"t m0 x31 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3973 w592 h6f2\"><div class=\"t m0 xc5 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3973 w3e6 h6f2\"><div class=\"t m0 xbe h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3973 w343 h6f2\"><div class=\"t m0 xa8 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3974 wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3975 wa84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3976 wd20 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3977 w3be h635\"><div class=\"t m0 x20 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3977 w642 h635\"><div class=\"t m0 x2f h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x637 y3977 w40a h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3977 w643 h635\"><div class=\"t m0 x4d h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3977 w378 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5bc y3977 w644 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3a7 y3977 w32f h635\"><div class=\"t m0 x2d h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x4a2 y3977 w354 h635\"><div class=\"t m0 x1f3 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3977 w645 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3977 w592 h635\"><div class=\"t m0 xc5 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3977 w3e6 h635\"><div class=\"t m0 xbe h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3977 w343 h635\"><div class=\"t m0 xa8 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3978 wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3979 wd21 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y397a wd28 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">e) Altre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y397b wd29 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni non<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y397c w3be h5d4\"><div class=\"t m0 x30 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">978.176 </div></td><td class=\"c x62b y397c w642 h5d4\"><div class=\"t m0 x46 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">975.645 </div></td><td class=\"c x637 y397c w40a h5d4\"><div class=\"t m0 x47 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y397c w643 h5d4\"><div class=\"t m0 x4d h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y397c w378 h5d4\"><div class=\"t m0 x47 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5bc y397c w644 h5d4\"><div class=\"t m0 x4d h31 y2115 ff2 fsf fc0 sc0 lsa ws0\">794<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3a7 y397c w32f h5d4\"><div class=\"t m0 xee h31 y2115 ff2 fsf fc0 sc0 lsa ws0\">794<span class=\"ls0\"> </span></div></td><td class=\"c x4a2 y397c w354 h5d4\"><div class=\"t m0 x1f3 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y397c w645 h5d4\"><div class=\"t m0 x31 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y397c w592 h5d4\"><div class=\"t m0 xc5 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y397c w3e6 h5d4\"><div class=\"t m0 x30 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">977.382 </div></td><td class=\"c x63b y397c w343 h5d4\"><div class=\"t m0 xa8 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y397d wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y397e wa84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y397f wd20 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3980 w3be h6a6\"><div class=\"t m0 x20 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3980 w642 h6a6\"><div class=\"t m0 x36 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y3980 w40a h6a6\"><div class=\"t m0 x47 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3980 w643 h6a6\"><div class=\"t m0 x4d h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3980 w378 h6a6\"><div class=\"t m0 x47 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td></td><td class=\"c x4a2 y3980 w354 h6a6\"><div class=\"t m0 x1f3 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3980 w645 h6a6\"><div class=\"t m0 x31 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3980 w592 h6a6\"><div class=\"t m0 xc5 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3980 w3e6 h6a6\"><div class=\"t m0 x20 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x63b y3980 w343 h6a6\"><div class=\"t m0 xa8 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3981 wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3982 wd21 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3983 w5aa h550\"><div class=\"t m0 x35 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">TOTALE (A)<span class=\"ff2\"> </span></div></td><td class=\"c x61b y3983 w3be h550\"><div class=\"t m0 x67 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.909.868<span class=\"ff2\"> </span></div></td><td class=\"c x62b y3983 w642 h550\" colspan=\"2\"><div class=\"t m0 xb6 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.907.337<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td class=\"c x5bc y3983 w644 h550\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">829<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y3983 w32f h550\"><div class=\"t m0 xee h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">829<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td class=\"c x63a y3983 w3e6 h550\"><div class=\"t m0 x8 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.909.039<span class=\"ff2\"> </span></div></td><td class=\"c x63b y3983 w343 h550\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3984 wd2a ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">B. ESPOSIZIONI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3985 wd2b ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">CREDITIZIE FUORI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x4a2 y3986 w354 h5b0\"><div class=\"t m0 x1f3 h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3986 w645 h5b0\"><div class=\"t m0 x31 h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3986 w592 h5b0\"><div class=\"t m0 x4c h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3986 w3e6 h5b0\"><div class=\"t m0 xbe h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td></tr><tr><td class=\"c x273 y3987 wd2c ha6b\"><div class=\"t m0 x23f h31 y3397 ff3 fsf fc0 sc0 ls0 ws0\">BILANCIO<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3988 w5aa h579\"><div class=\"t m0 x26 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">a) Deteriorate </div></td><td></td><td></td><td class=\"c x637 y3988 w40a h579\"><div class=\"t m0 x47 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3988 w643 h579\"><div class=\"t m0 x3a h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3988 w378 h579\"><div class=\"t m0 x47 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td></td><td class=\"c x4a2 y3988 w354 h579\"><div class=\"t m0 x1f3 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3988 w645 h579\"><div class=\"t m0 x31 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3988 w592 h579\"><div class=\"t m0 x4c h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3988 w3e6 h579\"><div class=\"t m0 xbe h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3988 w41a h579\"><div class=\"t m0 xa8 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3989 wd1e ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">b) Non<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y398a w3be h577\"><div class=\"t m0 x30 h31 ye66 ff2 fsf fc0 sc0 ls0 ws0\">421.088 </div></td><td class=\"c x62b y398a w642 h577\"><div class=\"t m0 x35 h31 ye66 ff2 fsf fc0 sc0 ls0 ws0\">14.411 </div></td><td class=\"c x637 y398a w40a h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y398a w643 h577\"><div class=\"t m0 x4d h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y398a w378 h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y398a w644 h577\"><div class=\"t m0 x35 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x3a7 y398a w32f h577\"><div class=\"t m0 x2d h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x4a2 y398a w354 h577\"><div class=\"t m0 x1f3 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y398a w645 h577\"><div class=\"t m0 x31 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y398a w592 h577\"><div class=\"t m0 xc5 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y398a w3e6 h577\"><div class=\"t m0 x30 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">421.087 </div></td><td class=\"c x63b y398a w343 h577\"><div class=\"t m0 xa8 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y398b wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y398c w3be h550\"><div class=\"t m0 x26 h5b1 y1dab ff3 fsf fc0 sc0 ls0 ws0\">421.088 </div></td><td class=\"c x62b y398c w642 h550\" colspan=\"2\"><div class=\"t m0 x35 h5b1 y1dab ff3 fsf fc0 sc0 ls0 ws0\">14.411 </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 x27f y398c w5aa h550\"><div class=\"t m0 x47 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">TOTALE (B)<span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x637 y398c w40a h550\"><div class=\"t m0 x47 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x638 y398c w643 h550\"><div class=\"t m0 x30 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff2\"> </span></div></td><td class=\"c x5fd y398c w378 h550\"><div class=\"t m0 x47 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x5bc y398c w644 h550\"><div class=\"t m0 x35 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y398c w32f h550\"><div class=\"t m0 x2d h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1<span class=\"ff2\"> </span></div></td><td class=\"c x4a2 y398c w354 h550\"><div class=\"t m0 x1f3 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x282 y398c w645 h550\"><div class=\"t m0 x31 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x639 y398c w592 h550\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff2\"> </span></div></td><td class=\"c x63a y398c w3e6 h550\"><div class=\"t m0 x30 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">421.087<span class=\"ff2\"> </span></div></td><td class=\"c x63b y398c w343 h550\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y398d w5aa h5b3\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">TOTALE (A+B)<span class=\"ff2\"> </span></div></td><td class=\"c x61b y398d w3be h5b3\"><div class=\"t m0 x67 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">2.330.956<span class=\"ff2\"> </span></div></td><td class=\"c x62b y398d w642 h5b3\"><div class=\"t m0 xb6 h5b1 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.921.748 </div></td><td></td><td></td><td></td><td></td><td class=\"c x5bc y398d w644 h5b3\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">830<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y398d w32f h5b3\"><div class=\"t m0 xee h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">830<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td class=\"c x63a y398d w3e6 h5b3\"><div class=\"t m0 x8 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">2.330.126<span class=\"ff2\"> </span></div></td><td class=\"c x63b y398d w343 h5b3\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr></table>Le <span class=\"_ _3b\"> </span>\u201cespo<span class=\"_ _1\"></span>sizioni <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>cassa\u201d <span class=\"_ _3b\"> </span>comprendono <span class=\"_ _3f\"> </span>tutte <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>cassa <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>ntate <span class=\"_ _3b\"> </span>vers<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>banche<span class=\"_ _1\"></span>, qualunque <span class=\"_ _3d\"> </span>sia <span class=\"_ _40\"> </span>il <span class=\"_ _3d\"> </span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>allocazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>contabile <span class=\"_ _40\"> </span>(valutate <span class=\"_ _3d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>value <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>i<span class=\"_ _1\"></span>mpatto <span class=\"_ _3d\"> </span>a <span class=\"_ _40\"> </span>conto economico, <span class=\"_ _10\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>value <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>impatto <span class=\"_ _10\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>redditivit\u00e0 <span class=\"_ _10\"> </span>complessiva, <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>costo ammortizzato). Le <span class=\"_ _3d\"> </span>\u201cesposizioni <span class=\"_ _3d\"> </span>fuori <span class=\"_ _3d\"> </span>bilancio\u201d  includono <span class=\"_ _3d\"> </span>tut<span class=\"_ _1\"></span>te <span class=\"_ _3d\"> </span>le  operazioni <span class=\"_ _3d\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3d\"> </span>diverse  da <span class=\"_ _3d\"> </span>quelle <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>cassa (garanzie rilasciate, <span class=\"_ _1\"></span>impeg<span class=\"_ _1\"></span>ni, derivati, <span class=\"_ _1\"></span>ecc.) <span class=\"_ _1\"></span>che com<span class=\"_ _1\"></span>portano <span class=\"_ _1\"></span>l\u2019assunzione di <span class=\"_ _1\"></span>rischio creditiz<span class=\"_ _1\"></span>io, qualunque<span class=\"_ _1\"></span> sia la finalit\u00e0 delle operazioni (negoziazione<span class=\"_ _1\"></span>, copert<span class=\"_ _1\"></span>ura, ecc.). <div class=\"c w648 h662 gs99\"><div class=\"t m0 xdd hb y25d2 ff3 fs3 fc0 sc0 ls0 ws0\">A.1.5 Consolidato prudenziale <span class=\"ff4\">\u2013</span> Esposizioni creditizie per cassa e fuori bilancio verso clientela: valori lordi e netti </div></div><div class=\"gs9a\"><table class=\"s wd2d hae5\" id=\"_a1f10b07-9d04-487e-9aff-0b27f30f0557\"><tr><td></td><td></td><td></td><td></td><td class=\"c x63d y398e w64e h587\"><div class=\"t m0 x7e h266 y1f2f ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione lor<span class=\"_ _0\"></span>da </div></td><td></td><td></td><td></td><td></td><td class=\"c x63e y398f wd2e hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche di v<span class=\"_ _0\"></span>alore comples<span class=\"_ _0\"></span>sive e accanton<span class=\"_ _0\"></span>amenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x63f y3990 wd2f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x640 y3991 wb86 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione</div></td><td class=\"c x641 y3992 wbef hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3993 w649 h6f3\"><div class=\"t m0 x46 h266 y25d4 ff3 fs25 fc0 sc0 ls0 ws0\">Tipologie esposizioni/<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alori </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x642 y3994 wd30 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Netta</div></td><td class=\"c x643 y3995 wd31 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x644 y3996 wd32 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x645 y3997 wd2f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x646 y3998 wd33 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x647 y3998 wd34 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x648 y3998 wd35 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x649 y3998 wd36 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired acqui<span class=\"_ _0\"></span>site<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x64a y3998 wd37 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x64b y3998 wd38 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x644 y399a wd39 hae7\"><div class=\"t m0 x23f h266 y3999 ff3 fs25 fc0 sc0 ls0 ws0\">acquisite </div><div class=\"t m0 x64c h266 y3423 ff3 fs25 fc0 sc0 ls12e ws0\">o </div></td><td class=\"c x64d y3993 w64c h6f4\"><div class=\"t m0 x71 h266 ydfb ff3 fs25 fc0 sc0 ls0 ws0\">Terzo stadio </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x64e y399a wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x64f y399a wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x313 y399a wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x650 y399a wd3b hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x634 y399a wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x651 y399a wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x652 y399b wd3d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y399c w649 h2f4\"><div class=\"t m0 xdd h266 y1d9f ff3 fs25 fc0 sc0 ls0 ws0\">A. ESPOSIZIONI <span class=\"_ _0\"></span>CREDITIZIE <span class=\"_ _0\"></span>PER CASSA </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y399d w649 ha1\"><div class=\"t m0 xdd h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\">a) Sofferenze </div></td><td class=\"c x63d y399d w3e4 ha1\"><div class=\"t m0 x4d h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 151.973  </div></td><td></td><td class=\"c x653 y399d w4d4 ha1\"><div class=\"t m0 xc5 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y399d w144 ha1\"><div class=\"t m0 x71 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 151.620  </div></td><td class=\"c x655 y399d w576 ha1\"><div class=\"t m0 x4e h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 353  </div></td><td class=\"c x50d y399d w64a ha1\"><div class=\"t m0 x71 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\">115.502  </div></td><td></td><td class=\"c x269 y399d w64b ha1\"><div class=\"t m0 xc5 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y399d w4d4 ha1\"><div class=\"t m0 x24 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 321  </div></td><td class=\"c x64d y399d w64c ha1\"><div class=\"t m0 x3a h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 115.181  </div></td><td class=\"c x35d y399d w350 ha1\"><div class=\"t m0 x3a h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 36.471  </div></td><td class=\"c x657 y399d w64d ha1\"><div class=\"t m0 xee h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 1.242  </div></td></tr><tr><td class=\"c x259 y399e w649 h6f5\"><div class=\"t m0 x42 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y399e w3e4 h6f5\"><div class=\"t m0 x24 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 13.700  </div></td><td></td><td class=\"c x653 y399e w4d4 h6f5\"><div class=\"t m0 x4c h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y399e w144 h6f5\"><div class=\"t m0 x8 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 13.636  </div></td><td class=\"c x655 y399e w576 h6f5\"><div class=\"t m0 x2f h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">64 </span> </div></td><td class=\"c x50d y399e w64a h6f5\"><div class=\"t m0 x3b h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 10.114  </div></td><td></td><td class=\"c x269 y399e w64b h6f5\"><div class=\"t m0 xc5 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y399e w4d4 h6f5\"><div class=\"t m0 xee h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">61 </span> </div></td><td class=\"c x64d y399e w64c h6f5\"><div class=\"t m0 x31 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 10.053  </div></td><td class=\"c x35d y399e w350 h6f5\"><div class=\"t m0 x31 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 3.586  </div></td><td class=\"c x657 y399e w64d h6f5\"><div class=\"t m0 x1f3 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y399f w649 h57b\"><div class=\"t m0 xdd h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\">b) Inadempienze<span class=\"_ _0\"></span> probabili </div></td><td class=\"c x63d y399f w3e4 h57b\"><div class=\"t m0 x4d h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 211.505  </div></td><td></td><td class=\"c x653 y399f w4d4 h57b\"><div class=\"t m0 xc5 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y399f w144 h57b\"><div class=\"t m0 x71 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 208.146  </div></td><td class=\"c x655 y399f w576 h57b\"><div class=\"t m0 xa8 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 3.359  </div></td><td class=\"c x50d y399f w64a h57b\"><div class=\"t m0 x67 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 73.217  </div></td><td></td><td class=\"c x269 y399f w64b h57b\"><div class=\"t m0 xc5 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y399f w4d4 h57b\"><div class=\"t m0 x30 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 1.400  </div></td><td class=\"c x64d y399f w64c h57b\"><div class=\"t m0 x24 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 71.817  </div></td><td class=\"c x35d y399f w350 h57b\"><div class=\"t m0 x30 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 138.288  </div></td><td class=\"c x657 y399f w64d h57b\"><div class=\"t m0 x20 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a0 w649 h24e\"><div class=\"t m0 x42 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a0 w3e4 h24e\"><div class=\"t m0 x131 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\">66.874  </div></td><td></td><td class=\"c x653 y39a0 w4d4 h24e\"><div class=\"t m0 x4c h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a0 w144 h24e\"><div class=\"t m0 x8 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 65.445  </div></td><td class=\"c x655 y39a0 w576 h24e\"><div class=\"t m0 xa8 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 1.429  </div></td><td class=\"c x50d y39a0 w64a h24e\"><div class=\"t m0 x3b h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 24.194  </div></td><td></td><td class=\"c x269 y39a0 w64b h24e\"><div class=\"t m0 xc5 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a0 w4d4 h24e\"><div class=\"t m0 x24 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">607 </span> </div></td><td class=\"c x64d y39a0 w64c h24e\"><div class=\"t m0 x31 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 23.587  </div></td><td class=\"c x35d y39a0 w350 h24e\"><div class=\"t m0 x27 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 42.680  </div></td><td class=\"c x657 y39a0 w64d h24e\"><div class=\"t m0 x1f3 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a1 w649 h5c8\"><div class=\"t m0 xdd h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\">c) Esposizioni <span class=\"_ _0\"></span>scadute deterior<span class=\"_ _0\"></span>ate </div></td><td class=\"c x63d y39a1 w3e4 h5c8\"><div class=\"t m0 x27 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 19.094  </div></td><td></td><td class=\"c x653 y39a1 w4d4 h5c8\"><div class=\"t m0 xc5 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a1 w144 h5c8\"><div class=\"t m0 x8 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 19.023  </div></td><td class=\"c x655 y39a1 w576 h5c8\"><div class=\"t m0 x2f h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 71  </div></td><td class=\"c x50d y39a1 w64a h5c8\"><div class=\"t m0 x42 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 2.743  </div></td><td></td><td class=\"c x269 y39a1 w64b h5c8\"><div class=\"t m0 xc5 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a1 w4d4 h5c8\"><div class=\"t m0 xb6 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 12  </div></td><td class=\"c x64d y39a1 w64c h5c8\"><div class=\"t m0 xee h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 2.731  </div></td><td class=\"c x35d y39a1 w350 h5c8\"><div class=\"t m0 x3a h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 16.351  </div></td><td class=\"c x657 y39a1 w64d h5c8\"><div class=\"t m0 x1f3 h7f yf54 ff2 fs25 fc0 sc0 ls0 ws0\"> -   <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y39a2 w649 h6f6\"><div class=\"t m0 x42 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a2 w3e4 h6f6\"><div class=\"t m0 xb6 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.635  </div></td><td></td><td class=\"c x653 y39a2 w4d4 h6f6\"><div class=\"t m0 x4c h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a2 w144 h6f6\"><div class=\"t m0 x26 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.635  </div></td><td class=\"c x655 y39a2 w576 h6f6\"><div class=\"t m0 x138 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39a2 w64a h6f6\"><div class=\"t m0 x4d h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">320 </span> </div></td><td></td><td class=\"c x269 y39a2 w64b h6f6\"><div class=\"t m0 xc5 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a2 w4d4 h6f6\"><div class=\"t m0 x4c h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x64d y39a2 w64c h6f6\"><div class=\"t m0 x46 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">320 </span> </div></td><td class=\"c x35d y39a2 w350 h6f6\"><div class=\"t m0 x31 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.315  </div></td><td class=\"c x657 y39a2 w64d h6f6\"><div class=\"t m0 x1f3 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a3 w649 h6f7\"><div class=\"t m0 xdd h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\">d) Esposizioni <span class=\"_ _0\"></span>scadute non d<span class=\"_ _0\"></span>eteriorate </div></td><td class=\"c x63d y39a3 w3e4 h6f7\"><div class=\"t m0 x27 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 97.280  </div></td><td class=\"c x658 y39a3 w3a7 h6f7\"><div class=\"t m0 x30 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 48.104  </div></td><td class=\"c x653 y39a3 w4d4 h6f7\"><div class=\"t m0 x4b h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 49.174  </div></td><td></td><td class=\"c x655 y39a3 w576 h6f7\"><div class=\"t m0 x9 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls4b\">2 </span> </div></td><td class=\"c x50d y39a3 w64a h6f7\"><div class=\"t m0 x42 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 2.803  </div></td><td class=\"c x659 y39a3 w433 h6f7\"><div class=\"t m0 x4b h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 190  </div></td><td class=\"c x269 y39a3 w64b h6f7\"><div class=\"t m0 x30 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 2.613  </div></td><td class=\"c x656 y39a3 w4d4 h6f7\"><div class=\"t m0 x4c h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x35d y39a3 w350 h6f7\"><div class=\"t m0 x3a h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 94.477  </div></td><td class=\"c x657 y39a3 w64d h6f7\"><div class=\"t m0 x1f3 h7f y25dc ff2 fs25 fc0 sc0 ls0 ws0\"> -   <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y39a4 w649 h6f6\"><div class=\"t m0 x42 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a4 w3e4 h6f6\"><div class=\"t m0 xb6 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.933  </div></td><td class=\"c x658 y39a4 w3a7 h6f6\"><div class=\"t m0 x1f h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x653 y39a4 w4d4 h6f6\"><div class=\"t m0 x30 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.933  </div></td><td></td><td class=\"c x655 y39a4 w576 h6f6\"><div class=\"t m0 x138 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39a4 w64a h6f6\"><div class=\"t m0 x4d h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 471  </div></td><td class=\"c x659 y39a4 w433 h6f6\"><div class=\"t m0 x27 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x269 y39a4 w64b h6f6\"><div class=\"t m0 x27 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 471  </div></td><td class=\"c x656 y39a4 w4d4 h6f6\"><div class=\"t m0 x4c h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x35d y39a4 w350 h6f6\"><div class=\"t m0 x31 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.462  </div></td><td class=\"c x657 y39a4 w64d h6f6\"><div class=\"t m0 x20 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a5 w649 h673\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">e) Altre esposizi<span class=\"_ _0\"></span>oni non deterior<span class=\"_ _0\"></span>ate </div></td><td class=\"c x63d y39a5 w3e4 h673\"><div class=\"t m0 x3b h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 15.331.980  </div></td><td class=\"c x658 y39a5 w3a7 h673\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">13.570.878  </div></td><td class=\"c x653 y39a5 w4d4 h673\" colspan=\"2\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">1.757.090  </div></td><td class=\"c x655 y39a5 w576 h673\"><div class=\"t m0 xa8 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 3.739  </div></td><td class=\"c x50d y39a5 w64a h673\"><div class=\"t m0 x71 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">128.990  </div></td><td class=\"c x659 y39a5 w433 h673\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">26.844  </div></td><td class=\"c x269 y39a5 w64b h673\"><div class=\"t m0 x67 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 101.989  </div></td><td class=\"c x656 y39a5 w4d4 h673\"><div class=\"t m0 x24 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 157  </div></td><td></td><td class=\"c x35d y39a5 w350 h673\"><div class=\"t m0 x71 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 15.202.990 <span class=\"_ _0\"></span> </div></td><td class=\"c x657 y39a5 w64d h673\"><div class=\"t m0 x20 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a6 w649 h6f6\"><div class=\"t m0 x42 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a6 w3e4 h6f6\"><div class=\"t m0 x24 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 65.301  </div></td><td class=\"c x658 y39a6 w3a7 h6f6\"><div class=\"t m0 x1f h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x653 y39a6 w4d4 h6f6\"><div class=\"t m0 x4b h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 64.762  </div></td><td></td><td class=\"c x655 y39a6 w576 h6f6\"><div class=\"t m0 x4e h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">539 </span> </div></td><td class=\"c x50d y39a6 w64a h6f6\"><div class=\"t m0 x4b h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.265  </div></td><td class=\"c x659 y39a6 w433 h6f6\"><div class=\"t m0 x24 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x269 y39a6 w64b h6f6\"><div class=\"t m0 x30 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.214  </div></td><td class=\"c x656 y39a6 w4d4 h6f6\"><div class=\"t m0 xee h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">51 </span> </div></td><td></td><td class=\"c x35d y39a6 w350 h6f6\"><div class=\"t m0 x27 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 57.036  </div></td><td class=\"c x657 y39a6 w64d h6f6\"><div class=\"t m0 x1f3 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a7 w649 ha1\"><div class=\"t m0 xef h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (A) </div></td><td class=\"c x63d y39a7 w3e4 ha1\"><div class=\"t m0 x3b h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 15.811.832  </div></td><td class=\"c x658 y39a7 w3a7 ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">13.618.982  </div></td><td class=\"c x653 y39a7 w4d4 ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">1.806.264  </div></td><td class=\"c x654 y39a7 w144 ha1\"><div class=\"t m0 x71 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 378.789  </div></td><td class=\"c x655 y39a7 w576 ha1\"><div class=\"t m0 xa8 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 7.524  </div></td><td class=\"c x50d y39a7 w64a ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">323.255  </div></td><td class=\"c x659 y39a7 w433 ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">27.034  </div></td><td class=\"c x269 y39a7 w64b ha1\"><div class=\"t m0 x67 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 104.602  </div></td><td class=\"c x656 y39a7 w4d4 ha1\"><div class=\"t m0 x30 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x64d y39a7 w64c ha1\"><div class=\"t m0 x3a h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 189.729  </div></td><td class=\"c x35d y39a7 w350 ha1\"><div class=\"t m0 x71 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 15.488.577 <span class=\"_ _0\"></span> </div></td><td class=\"c x657 y39a7 w64d ha1\"><div class=\"t m0 xee h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 1.242  </div></td></tr><tr><td class=\"c x259 y39a8 w649 h640\"><div class=\"t m0 xdd h266 y14b ff3 fs25 fc0 sc0 ls0 ws0\">B. ESPOSIZION<span class=\"_ _0\"></span>I CREDITIZIE FUOR<span class=\"_ _0\"></span>I BILANCIO<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39a9 w649 h567\"><div class=\"t m0 x42 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\">a) Deteriorate<span class=\"_ _0\"></span> </div></td><td class=\"c x63d y39a9 w3e4 h567\"><div class=\"t m0 x24 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 24.948  </div></td><td></td><td class=\"c x653 y39a9 w4d4 h567\"><div class=\"t m0 x4c h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a9 w144 h567\"><div class=\"t m0 x8 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 24.948  </div></td><td class=\"c x655 y39a9 w576 h567\"><div class=\"t m0 x138 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39a9 w64a h567\"><div class=\"t m0 x4b h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 1.917  </div></td><td></td><td class=\"c x269 y39a9 w64b h567\"><div class=\"t m0 xc5 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a9 w4d4 h567\"><div class=\"t m0 x4c h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x64d y39a9 w64c h567\"><div class=\"t m0 xee h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 1.917  </div></td><td class=\"c x35d y39a9 w350 h567\"><div class=\"t m0 x27 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 23.031  </div></td><td class=\"c x657 y39a9 w64d h567\"><div class=\"t m0 x1f3 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39aa w649 h5c4\"><div class=\"t m0 x42 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\">b) Non deter<span class=\"_ _0\"></span>iorate </div></td><td class=\"c x63d y39aa w3e4 h5c4\"><div class=\"t m0 x4b h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 4.984.6<span class=\"_ _0\"></span>86  </div></td><td class=\"c x658 y39aa w3a7 h5c4\"><div class=\"t m0 x67 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 3.644.0<span class=\"_ _0\"></span>60  </div></td><td class=\"c x653 y39aa w4d4 h5c4\" colspan=\"2\"><div class=\"t m0 x8 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 130.027  </div></td><td class=\"c x655 y39aa w576 h5c4\"><div class=\"t m0 x138 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39aa w64a h5c4\"><div class=\"t m0 x4b h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.614  </div></td><td class=\"c x659 y39aa w433 h5c4\"><div class=\"t m0 x4b h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">625 </span> </div></td><td class=\"c x269 y39aa w64b h5c4\"><div class=\"t m0 x27 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">989 </span> </div></td><td class=\"c x656 y39aa w4d4 h5c4\"><div class=\"t m0 x4c h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x35d y39aa w350 h5c4\"><div class=\"t m0 x42 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 4.983.0<span class=\"_ _0\"></span>72  </div></td><td class=\"c x657 y39aa w64d h5c4\"><div class=\"t m0 x1f3 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39ab w649 ha1\"><div class=\"t m0 x188 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (B) </div></td><td class=\"c x63d y39ab w3e4 ha1\"><div class=\"t m0 x4b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 5.009.634  </div></td><td class=\"c x658 y39ab w3a7 ha1\"><div class=\"t m0 x67 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.644.060  </div></td><td class=\"c x653 y39ab w4d4 ha1\"><div class=\"t m0 x3b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 130.027  </div></td><td class=\"c x654 y39ab w144 ha1\"><div class=\"t m0 x8 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 24.948  </div></td><td class=\"c x655 y39ab w576 ha1\"><div class=\"t m0 x138 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39ab w64a ha1\"><div class=\"t m0 x42 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.531  </div></td><td class=\"c x659 y39ab w433 ha1\"><div class=\"t m0 x4b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 625  </div></td><td class=\"c x269 y39ab w64b ha1\"><div class=\"t m0 x27 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 989  </div></td><td class=\"c x656 y39ab w4d4 ha1\"><div class=\"t m0 x4c h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x64d y39ab w64c ha1\"><div class=\"t m0 xee h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.917  </div></td><td class=\"c x35d y39ab w350 ha1\"><div class=\"t m0 x8 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 5.006.103  </div></td><td class=\"c x657 y39ab w64d ha1\"><div class=\"t m0 x20 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39ac w649 ha1\"><div class=\"t m0 x137 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (A+B)<span class=\"_ _0\"></span> </div></td><td class=\"c x63d y39ac w3e4 ha1\"><div class=\"t m0 x3b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 20.821.466  </div></td><td class=\"c x658 y39ac w3a7 ha1\"><div class=\"t m0 xdd h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">17.263.042  </div></td><td class=\"c x653 y39ac w4d4 ha1\"><div class=\"t m0 xdd h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">1.936.291  </div></td><td class=\"c x654 y39ac w144 ha1\"><div class=\"t m0 x71 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 403.737  </div></td><td class=\"c x655 y39ac w576 ha1\"><div class=\"t m0 xa8 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 7.524  </div></td><td class=\"c x50d y39ac w64a ha1\"><div class=\"t m0 x71 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">326.786  </div></td><td class=\"c x659 y39ac w433 ha1\"><div class=\"t m0 xdd h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">27.659  </div></td><td class=\"c x269 y39ac w64b ha1\"><div class=\"t m0 x67 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 105.591  </div></td><td class=\"c x656 y39ac w4d4 ha1\"><div class=\"t m0 x30 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x64d y39ac w64c ha1\"><div class=\"t m0 x3a h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 191.646  </div></td><td class=\"c x35d y39ac w350 ha1\"><div class=\"t m0 x71 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 20.494.680 <span class=\"_ _0\"></span> </div></td><td class=\"c x657 y39ac w64d ha1\"><div class=\"t m0 xee h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.242  </div></td></tr></table></div><div class=\"c w2 h0 gs9b\"><div class=\"t m0 x3 h7 y3d2 ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 ha ydf4 ff5 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _3b\"></span>\u201cesposizioni <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cassa\u201d <span class=\"_ _3b\"> </span>comprendono <span class=\"_ _3b\"> </span>tutte <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>vantate <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela, </div><div class=\"t m0 x3 ha y25e2 ff2 fs4 fc0 sc0 ls0 ws0\">qualunque <span class=\"_ _3d\"> </span>sia <span class=\"_ _40\"> </span>il <span class=\"_ _3d\"> </span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>allocazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>contabile <span class=\"_ _40\"> </span>(valutate <span class=\"_ _3d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>value <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>i<span class=\"_ _1\"></span>mpatto <span class=\"_ _3d\"> </span>a <span class=\"_ _40\"> </span>conto </div><div class=\"t m0 x3 ha y25e3 ff2 fs4 fc0 sc0 ls0 ws0\">economico, <span class=\"_ _10\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>value <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>impatto <span class=\"_ _10\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>redditivit\u00e0 <span class=\"_ _10\"> </span>complessiva, <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>costo </div><div class=\"t m0 x3 ha y25e4 ff5 fs4 fc0 sc0 ls0 ws0\">ammortizzato). <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>\u201cesposizioni <span class=\"_ _2\"></span>fuori<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>bilancio\u201d <span class=\"_ _2\"></span>includono tutte <span class=\"_ _2\"></span>le operazi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>div<span class=\"_ _1\"></span>erse <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>quelle per </div><div class=\"t m0 x3 ha yf46 ff2 fs4 fc0 sc0 ls0 ws0\">cassa <span class=\"_ _29\"></span>(garanzie <span class=\"_ _29\"></span>rilascia<span class=\"ff5\">te, <span class=\"_ _29\"></span>impegni, <span class=\"_ _29\"></span>derivati<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>ecc.) <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _29\"></span>comportano <span class=\"_ _29\"></span>l\u2019assunzione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>creditizio, </span></div><div class=\"t m0 x3 ha y104c ff2 fs4 fc0 sc0 ls0 ws0\">qualunque sia la finalit\u00e0 delle operazioni (negoziaz<span class=\"_ _1\"></span>ione, copertura, ecc.).<span class=\"_ _3\"></span> </div></div><div class=\"c w650 h6f9 gs9d\"><div class=\"t m0 xdd hb y25e6 ff3 fs3 fc0 sc0 ls0 ws0\">A.1.5a <span class=\"_ _40\"> </span>Esposizioni <span class=\"_ _40\"> </span>cred<span class=\"_ _1\"></span>itizie <span class=\"_ _3d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _40\"> </span>cassa <span class=\"_ _47\"> </span>verso <span class=\"_ _3d\"> </span>clientela: <span class=\"_ _47\"> </span>nuovi <span class=\"_ _3d\"> </span>finanziament<span class=\"_ _1\"></span>i <span class=\"_ _40\"> </span>concessi <span class=\"_ _40\"> </span>mediante </div><div class=\"t m0 xdd hb yf3 ff3 fs3 fc0 sc0 ls0 ws0\">meccanismi di garanzia pubblica rilasciata a fronte del contesto COVID-19 - valori lordi e netti </div><div class=\"t m0 xdd hb y1 ff3 fs3 fc13 sc0 ls0 ws0\"> </div></div><div class=\"gs9e\"><table class=\"s wd3e hae8\" id=\"_290cd4c3-434c-4ef4-9122-6966155a7f4e\"><tr><td></td><td></td><td></td><td class=\"c x65a y39ad w651 h6fb\"><div class=\"t m0 x33 h266 yc96 ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione lor<span class=\"_ _0\"></span>da </div></td><td></td><td></td><td class=\"c x65b y39ad w652 h6fb\"><div class=\"t m0 x42 h266 yc96 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche di v<span class=\"_ _0\"></span>alore comples<span class=\"_ _0\"></span>sive e accanton<span class=\"_ _0\"></span>amenti comples<span class=\"_ _0\"></span>sivi </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x65c y39ae wb86 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x65d y39af wd34 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x65e y39af wd35 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Terzo</div></td><td class=\"c x65f y39b0 wd32 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x660 y39b0 wd32 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x661 y39af wd37 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x662 y39af wd38 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x663 y39af wd35 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x664 y39b1 wd3f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x665 y39b2 w582 h618\"><div class=\"t m0 xdd h266 y10b1 ff3 fs25 fc0 sc0 ls0 ws0\">Primo stadio </div></td><td class=\"c x666 y39b3 wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x667 y39b3 wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x668 y39b4 wd40 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x669 y39b4 wd41 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x66a y39b3 wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x66b y39b3 wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x66c y39b3 wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x65f y39b5 wd3d hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td class=\"c x660 y39b5 wd3d hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39b6 w12a h582\"><div class=\"t m0 xdd h266 y4ff ff3 fs25 fc0 sc0 ls0 ws0\">A. FINANZIAMEN<span class=\"_ _0\"></span>TI IN SOFFEREN<span class=\"_ _0\"></span>ZA </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39b7 wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39b8 wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39b9 w44a h6fc\"><div class=\"t m0 xbe h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 x31 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">13.279  </div></td><td class=\"c x665 y39b9 w582 h6fc\"><div class=\"t m0 x4f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                    </div><div class=\"t m0 xbe h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66d y39b9 w344 h6fc\"><div class=\"t m0 x1f3 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                </div><div class=\"t m0 x47 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66e y39b9 w654 h6fc\"><div class=\"t m0 x46 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x4b h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">13.245  </div></td><td class=\"c x66f y39b9 w372 h6fc\"><div class=\"t m0 x151 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                  </div><div class=\"t m0 x1f3 h7f y216c ff2 fs25 fc0 sc0 ls34 ws0\">34 <span class=\"ls0\"> </span></div></td><td class=\"c x65b y39b9 w3f5 h6fc\"><div class=\"t m0 x35 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                     </div><div class=\"t m0 x27 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">5.187  </div></td><td class=\"c x670 y39b9 w655 h6fc\"><div class=\"t m0 x46 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x4c h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x671 y39b9 w656 h6fc\"><div class=\"t m0 x47 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x35 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x5e2 y39b9 w657 h6fc\"><div class=\"t m0 x20 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>  </div><div class=\"t m0 x131 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">5.176  </div></td><td class=\"c x35c y39b9 w658 h6fc\"><div class=\"t m0 x2f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x2e h7f y216c ff2 fs25 fc0 sc0 ls34 ws0\">11 <span class=\"ls0\"> </span></div></td><td class=\"c x672 y39b9 w653 h6fc\"><div class=\"t m0 x3f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x2b h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">8.092  </div></td></tr><tr><td class=\"c x273 y39ba wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39bb wd45 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">B. FINANZIAMEN<span class=\"_ _0\"></span>TI IN INADEM<span class=\"_ _0\"></span>PIENZE<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39bc wd46 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">PROBABILI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39bd wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39be wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39bf w44a h572\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>     </div><div class=\"t m0 x31 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">49.788  </div></td><td class=\"c x665 y39bf w582 h572\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                    </div><div class=\"t m0 xbe h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66d y39bf w344 h572\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66e y39bf w654 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x4b h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">49.579  </div></td><td class=\"c x66f y39bf w372 h572\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">209 <span class=\"ls0\"> </span></div></td><td class=\"c x65b y39bf w3f5 h572\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x4d h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">10.778  </div></td><td class=\"c x670 y39bf w655 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x4c h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x671 y39bf w656 h572\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x35 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x5e2 y39bf w657 h572\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> </div><div class=\"t m0 x27 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">10.670  </div></td><td class=\"c x35c y39bf w658 h572\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      </div><div class=\"t m0 x3f h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">108 <span class=\"ls0\"> </span></div></td><td class=\"c x672 y39bf w653 h572\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x131 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">39.010  </div></td></tr><tr><td class=\"c x273 y39c0 wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c1 wd47 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">C. FINANZIAM<span class=\"_ _0\"></span>ENTI SCADUTI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c2 wd48 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">DETERIORATI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c3 wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c4 wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39c5 w44a h6fc\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>          </div><div class=\"t m0 xee h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">2.503  </div></td><td class=\"c x665 y39c5 w582 h6fc\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                    </div><div class=\"t m0 xbe h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66d y39c5 w344 h6fc\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66e y39c5 w654 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                </div><div class=\"t m0 x30 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">2.470  </div></td><td class=\"c x66f y39c5 w372 h6fc\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                     </div><div class=\"t m0 x1f3 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">33   </div></td><td class=\"c x65b y39c5 w3f5 h6fc\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>     </div><div class=\"t m0 xb6 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">433 <span class=\"ls0\"> </span></div></td><td class=\"c x670 y39c5 w655 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x4c h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x671 y39c5 w656 h6fc\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x35 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x5e2 y39c5 w657 h6fc\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>        </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">427 <span class=\"ls0\"> </span></div></td><td class=\"c x35c y39c5 w658 h6fc\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x8f h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">6    </div></td><td class=\"c x672 y39c5 w653 h6fc\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>           </div><div class=\"t m0 x2b h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">2.070  </div></td></tr><tr><td class=\"c x273 y39c6 wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39c7 w12a h582\"><div class=\"t m0 xdd h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">D. FINANZIA<span class=\"_ _0\"></span>MENTI NON DE<span class=\"_ _0\"></span>TERIORATI </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c8 wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c9 wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39ca w44a h572\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 xee h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">4.497  </div></td><td class=\"c x665 y39ca w582 h572\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x1f h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">742 <span class=\"ls0\"> </span></div></td><td class=\"c x66d y39ca w344 h572\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>   </div><div class=\"t m0 xb6 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">3.755 </div></td><td class=\"c x66e y39ca w654 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66f y39ca w372 h572\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                     </div><div class=\"t m0 xa8 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x65b y39ca w3f5 h572\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xb6 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">126 <span class=\"ls0\"> </span></div></td><td class=\"c x670 y39ca w655 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x671 y39ca w656 h572\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x2b h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">125 <span class=\"ls0\"> </span></div></td><td class=\"c x5e2 y39ca w657 h572\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>               </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x35c y39ca w658 h572\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x4e h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x672 y39ca w653 h572\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>          </div><div class=\"t m0 x2b h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">4.371  </div></td></tr><tr><td class=\"c x273 y39cb wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39cc wd49 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">E. ALTRI FINANZIA<span class=\"_ _0\"></span>MENTI NON<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39cd wd48 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">DETERIORATI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39ce wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39cf wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39d0 w44a h6fc\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                    </div><div class=\"t m0 x26 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">1.001.445  </div></td><td class=\"c x665 y39d0 w582 h6fc\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                </div><div class=\"t m0 x24 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">718.103<span class=\"_ _0\"></span>  </div></td><td class=\"c x66d y39d0 w344 h6fc\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                 </div><div class=\"t m0 x3a h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">282.976<span class=\"_ _0\"></span>  </div></td><td class=\"c x66e y39d0 w654 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66f y39d0 w372 h6fc\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>               </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">366 <span class=\"ls0\"> </span></div></td><td class=\"c x65b y39d0 w3f5 h6fc\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      </div><div class=\"t m0 x4d h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">10.581  </div></td><td class=\"c x670 y39d0 w655 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">              </div><div class=\"t m0 x24 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">802 <span class=\"ls0\"> </span></div></td><td class=\"c x671 y39d0 w656 h6fc\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> </div><div class=\"t m0 x24 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">9.770  </div></td><td class=\"c x5e2 y39d0 w657 h6fc\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>               </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x35c y39d0 w658 h6fc\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>     </div><div class=\"t m0 x8f h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x672 y39d0 w653 h6fc\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                    </div><div class=\"t m0 x27 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">990.864<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x273 y39d1 wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39d2 w12a h582\"><div class=\"t m0 x36 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (A+B+C+D<span class=\"_ _0\"></span>+E) </div></td><td class=\"c x65a y39d2 w44a h582\"><div class=\"t m0 x8 h266 y843 ff3 fs25 fc0 sc0 ls11a ws0\">  <span class=\"ls0\">1.071.512  </span></div></td><td class=\"c x665 y39d2 w582 h582\"><div class=\"t m0 x27 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">718.845 </div></td><td class=\"c x66d y39d2 w344 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls11a ws0\">   <span class=\"ls0\">286.731 <span class=\"_ _0\"></span> </span></div></td><td class=\"c x66e y39d2 w654 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">65.294 </div></td><td class=\"c x66f y39d2 w372 h582\"><div class=\"t m0 x4d h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">           642  </div></td><td class=\"c x65b y39d2 w3f5 h582\"><div class=\"t m0 x30 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">27.105 </div></td><td class=\"c x670 y39d2 w655 h582\"><div class=\"t m0 x3a h266 y843 ff3 fs25 fc0 sc0 ls11a ws0\">  <span class=\"ls0\">803  </span></div></td><td class=\"c x671 y39d2 w656 h582\"><div class=\"t m0 x24 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">9.895 </div></td><td class=\"c x5e2 y39d2 w657 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">     16.273  </div></td><td class=\"c x35c y39d2 w658 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">                 134 <span class=\"_ _0\"></span> </div></td><td class=\"c x672 y39d2 w653 h582\"><div class=\"t m0 x26 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">1.044.407 </div></td></tr></table></div><div class=\"c w2 h0 gs9f\"><div class=\"t m0 x3 h7c y1f05 ff3 fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h3b y25e8 ff3 fse fc0 sc0 ls0 ws0\">A.1.6 <span class=\"_ _41\"> </span>Consolidato prudenzial<span class=\"_ _0\"></span>e - Espo<span class=\"_ _0\"></span>sizioni creditizi<span class=\"_ _0\"></span>e per cassa ver<span class=\"_ _0\"></span>so banche: dina<span class=\"_ _0\"></span>mica delle espo<span class=\"_ _0\"></span>sizioni deteriorate<span class=\"_ _0\"></span> lorde<span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y2347 ff2 fs4 fc0 sc0 ls0 ws0\">Non presenti alle date di riferimento<span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y25e9 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h7c ybee ff3 fse fc0 sc0 ls0 ws0\">A.1.6bis C<span class=\"_ _0\"></span>onsolidato pr<span class=\"_ _0\"></span>udenziale -<span class=\"ls10b\">  </span>Esp<span class=\"_ _0\"></span>osizioni crediti<span class=\"_ _0\"></span>zie per <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>verso banch<span class=\"_ _0\"></span>e: dinami<span class=\"_ _0\"></span>ca delle <span class=\"_ _0\"></span>esposizioni <span class=\"_ _0\"></span>lorde ogg<span class=\"_ _0\"></span>etto di<span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h3b y558 ff3 fse fc0 sc0 ls0 ws0\">concessioni distinte<span class=\"_ _0\"></span> per qualit\u00e0 <span class=\"_ _0\"></span>creditizia<span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha yde9 ff2 fs4 fc0 sc0 ls0 ws0\">Non presenti alle date di riferimento<span class=\"_ _1\"></span>. </div></div><div class=\"c w65a h6fe gsa1\"><div class=\"t m0 xdd h7c y25ec ff3 fse fc0 sc0 ls0 ws0\">A.1.7 Esposizi<span class=\"_ _0\"></span>oni creditizie p<span class=\"_ _0\"></span>er cassa verso<span class=\"_ _0\"></span> clientela: dina<span class=\"_ _0\"></span>mica delle espo<span class=\"_ _0\"></span>sizioni deterior<span class=\"_ _0\"></span>ate lorde </div></div><div class=\"gsa2\"><table class=\"s wd4a hae9\" id=\"_2ae6ca5f-3f38-468f-9333-cb9b6539695b\"><tr><td></td><td></td><td class=\"c x673 y39d3 wd4b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Inadempienze</div></td><td class=\"c x674 y39d4 wd4c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y39d5 w65b h5c0\"><div class=\"t m0 xdd h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Causali/Categor<span class=\"_ _0\"></span>ie </div></td><td class=\"c x675 y39d5 w4d5 h5c0\"><div class=\"t m0 x3a h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Sofferenze </div></td><td class=\"c x676 y39d6 wd4d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td class=\"c x677 y39d7 wd4e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">scadute<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x678 y39d8 wd4f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y39d9 w65b h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Esposizione<span class=\"_ _0\"></span> lorda iniziale<span class=\"_ _0\"></span> </div></td><td class=\"c x675 y39d9 w4d5 h550\"><div class=\"t m0 x4f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">156.896 </div></td><td class=\"c x679 y39d9 w65c h550\"><div class=\"t m0 x4f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">214.606 </div></td><td class=\"c x67a y39d9 w65d h550\"><div class=\"t m0 x4f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">15.091 </div></td></tr><tr><td class=\"c x259 y39da w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate </div></td><td class=\"c x675 y39da w4d5 h550\"><div class=\"t m0 x95 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x679 y39da w65c h550\"><div class=\"t m0 x95 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x67a y39da w65d h550\"><div class=\"t m0 x38 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y39db w65b h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Variazioni in au<span class=\"_ _0\"></span>mento </div></td><td class=\"c x675 y39db w4d5 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">               59.<span class=\"_ _0\"></span>717  </div></td><td class=\"c x679 y39db w65c h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         184.424 <span class=\"_ _0\"></span> </div></td><td class=\"c x67a y39db w65d h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         30.003  </div></td></tr><tr><td class=\"c x259 y39dc w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.1 ingressi da <span class=\"_ _0\"></span>esposizioni non<span class=\"_ _0\"></span> deteriorate </div></td><td class=\"c x675 y39dc w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     297 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39dc w65c h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">         126.800  </div></td><td class=\"c x67a y39dc w65d h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">         20.074  </div></td></tr><tr><td class=\"c x259 y39dd w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.2 ingressi da <span class=\"_ _0\"></span>attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie impa<span class=\"_ _0\"></span>ired acquisite<span class=\"_ _0\"></span> o originate </div></td><td class=\"c x675 y39dd w4d5 h550\"><div class=\"t m0 x8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td><td class=\"c x679 y39dd w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            1.530  </div></td><td class=\"c x67a y39dd w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               38 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39de w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 trasferime<span class=\"_ _0\"></span>nti da altre c<span class=\"_ _0\"></span>ategorie di esposi<span class=\"_ _0\"></span>zioni deteriorat<span class=\"_ _0\"></span>e </div></td><td class=\"c x675 y39de w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                58.859<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39de w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          10.626  </div></td><td class=\"c x67a y39de w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          1.335 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39df w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza cance<span class=\"_ _0\"></span>llazioni </div></td><td class=\"c x675 y39df w4d5 h550\"><div class=\"t m0 x8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td><td class=\"c x679 y39df w65c h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">2 </span> </div></td><td class=\"c x67a y39df w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e0 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to </div></td><td class=\"c x675 y39e0 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     561 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39e0 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          45.466  </div></td><td class=\"c x67a y39e0 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          8.556 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e1 w65b h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Variazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x675 y39e1 w4d5 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">               64.<span class=\"_ _0\"></span>640  </div></td><td class=\"c x679 y39e1 w65c h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         187.525 <span class=\"_ _0\"></span> </div></td><td class=\"c x67a y39e1 w65d h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         26.000  </div></td></tr><tr><td class=\"c x259 y39e2 w65b h5b3\"><div class=\"t m0 x30 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">C.1 uscite vers<span class=\"_ _0\"></span>o esposizioni n<span class=\"_ _0\"></span>on deter<span class=\"_ _0\"></span>iorate </div></td><td class=\"c x675 y39e2 w4d5 h5b3\"><div class=\"t m0 xdd h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">                     329 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39e2 w65c h5b3\"><div class=\"t m0 x31 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">          21.542  </div></td><td class=\"c x67a y39e2 w65d h5b3\"><div class=\"t m0 x24 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">          6.934 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e3 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 write-off<span class=\"_ _0\"></span> </div></td><td class=\"c x675 y39e3 w4d5 h550\"><div class=\"t m0 x42 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                1.749 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39e3 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               120  </div></td><td class=\"c x67a y39e3 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 <span class=\"ls10d\">1 </span> </div></td></tr><tr><td class=\"c x259 y39e4 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 incassi </div></td><td class=\"c x675 y39e4 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                27.773<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39e4 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          71.369  </div></td><td class=\"c x67a y39e4 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          7.797 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e5 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.4 realizzi per<span class=\"_ _0\"></span> cessioni </div></td><td class=\"c x675 y39e5 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                12.781<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39e5 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          20.448  </div></td><td class=\"c x67a y39e5 w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e6 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 perdite da<span class=\"_ _0\"></span> cessione </div></td><td class=\"c x675 y39e6 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                21.854<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39e6 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          14.011  </div></td><td class=\"c x67a y39e6 w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e7 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 trasferime<span class=\"_ _0\"></span>nti ad altre c<span class=\"_ _0\"></span>ategorie di es<span class=\"_ _0\"></span>posizioni deter<span class=\"_ _0\"></span>iorate </div></td><td class=\"c x675 y39e7 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">74 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x679 y39e7 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          59.898  </div></td><td class=\"c x67a y39e7 w65d h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">         10.848  </div></td></tr><tr><td class=\"c x259 y39e8 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.7 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza cance<span class=\"_ _0\"></span>llazioni </div></td><td class=\"c x675 y39e8 w4d5 h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                       -<span class=\"_ _0\"></span>    </div></td><td class=\"c x679 y39e8 w65c h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">2 </span> </div></td><td class=\"c x67a y39e8 w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e9 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.8 altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x675 y39e9 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">80 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x679 y39e9 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               135  </div></td><td class=\"c x67a y39e9 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             420 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39ea w65b h550\"><div class=\"t m0 xdd h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">D. Esposizione l<span class=\"_ _0\"></span>orda finale </div></td><td class=\"c x675 y39ea w4d5 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">             151.97<span class=\"_ _0\"></span>3  </div></td><td class=\"c x679 y39ea w65c h550\"><div class=\"t m0 x3a h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">         211.505 <span class=\"_ _0\"></span> </div></td><td class=\"c x67a y39ea w65d h550\"><div class=\"t m0 x3a h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">         19.094  </div></td></tr><tr><td class=\"c x259 y39eb w65b h550\"><div class=\"t m0 x30 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate </div></td><td class=\"c x675 y39eb w4d5 h550\"><div class=\"t m0 x8 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td><td class=\"c x679 y39eb w65c h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">               640  </div></td><td class=\"c x67a y39eb w65d h550\"><div class=\"t m0 x24 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">          1.147 <span class=\"_ _0\"></span> </div></td></tr></table></div><div class=\"c w382 h700 gsa4\"><div class=\"t m0 x67 h7c y25f6 ff3 fse fc0 sc0 ls0 ws0\">A.1.7bis Con<span class=\"_ _0\"></span>solidato prudenzial<span class=\"_ _0\"></span>e <span class=\"ff4\">\u2013</span> Esposizioni credit<span class=\"_ _0\"></span>izie per ca<span class=\"_ _0\"></span>ssa verso client<span class=\"_ _0\"></span>ela: dinamica d<span class=\"_ _0\"></span>elle esposizi<span class=\"_ _0\"></span>oni lorde </div><div class=\"t m0 x67 h565 y11c9 ff3 fse fc0 sc0 ls0 ws0\">oggetto di con<span class=\"_ _0\"></span>cessioni distinte <span class=\"_ _0\"></span>per qualit\u00e0 creditizia<span class=\"_ _0\"></span><span class=\"ff2 fsb\"> </span></div></div><div class=\"gsa5\"><table class=\"s wd50 haea\" id=\"_6f0c7825-7ccf-4e27-8f18-20198f5b7410\"><tr><td class=\"c x27f y39ec w65e h701\"><div class=\"t m0 x67 h565 y2580 ff3 fse fc0 sc0 ls0 ws0\">Causali/Qualit\u00e0<span class=\"_ _0\"></span><span class=\"ff2 fsb\"> </span></div></td><td class=\"c x67b y39ed wd51 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni ogg<span class=\"_ _0\"></span>etto di<span class=\"_ _324\"> </span></div></td><td class=\"c x67c y39ed wd52 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni ogg<span class=\"_ _0\"></span>etto di conce<span class=\"_ _0\"></span>ssioni:<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x67d y39ee wd53 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">concessioni: deterior<span class=\"_ _0\"></span>ate<span class=\"_ _324\"> </span></div></td><td class=\"c x67e y39ee wd54 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y39ef w65e h550\"><div class=\"t m0 x67 h3 yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esposizione<span class=\"_ _0\"></span> lorda iniziale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y39ef w65f h550\"><div class=\"t m0 x18 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">92.309<span class=\"ff3\"> </span></div></td><td class=\"c x577 y39ef w660 h550\"><div class=\"t m0 x14f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">78.545<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x27f y39f0 w65e h550\"><div class=\"t m0 x3a h3 yf4 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate<span class=\"fs0\"> </span></div></td><td class=\"c x411 y39f0 w65f h550\"><div class=\"t m0 x5e h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y39f0 w660 h550\"><div class=\"t m0 x39 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y39f1 w65e h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Variazioni in au<span class=\"_ _0\"></span>mento<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y39f1 w65f h550\"><div class=\"t m0 x18 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">92.607<span class=\"ff2\"> </span></div></td><td class=\"c x577 y39f1 w660 h550\"><div class=\"t m0 x3d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          58.413 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x37b y39f2 wd55 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.1 ingressi da <span class=\"_ _0\"></span>esposizioni non<span class=\"_ _0\"></span> deteriorate<span class=\"_ _0\"></span> non</div></td><td class=\"c x411 y39f3 w65f h5a2\"><div class=\"t m0 x136 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">            2.092 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y39f3 w660 h5a2\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          38.073 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y39f4 wd56 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y39f5 wd57 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.2 ingressi da <span class=\"_ _0\"></span>esposizioni non<span class=\"_ _0\"></span> deteriorate</div></td><td class=\"c x411 y39f6 w65f h5a2\"><div class=\"t m0 x136 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">          14.094 <span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x37b y39f7 wd56 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y39f8 wd58 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.3 ingressi da <span class=\"_ _0\"></span>esposizioni og<span class=\"_ _0\"></span>getto di</div></td><td></td><td class=\"c x577 y39f9 w660 h27e\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          13.013 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y39fa wd59 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni d<span class=\"_ _0\"></span>eteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y39fb wd5a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.4 ingressi da es<span class=\"_ _0\"></span>posizioni det<span class=\"_ _0\"></span>eriorate non</div></td><td class=\"c x411 y39fc w65f h648\"><div class=\"t m0 x136 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">          61.732 <span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x37b y39fd wd5b ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essione<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y39fe w65e h550\"><div class=\"t m0 x3a h3 yf4 ff2 fse fc0 sc0 ls0 ws0\">B.5 altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to<span class=\"fs0\"> </span></div></td><td class=\"c x411 y39fe w65f h550\"><div class=\"t m0 x136 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">          14.689 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y39fe w660 h550\"><div class=\"t m0 x100 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">            7.327 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y39ff w65e h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Variazioni in dimin<span class=\"_ _0\"></span>uzione<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y39ff w65f h550\"><div class=\"t m0 x136 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">        102.707 <span class=\"ff2\"> </span></div></td><td class=\"c x577 y39ff w660 h550\"><div class=\"t m0 x3d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          67.724 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x37b y3a00 wd5c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.1 uscite vers<span class=\"_ _0\"></span>o esposizioni n<span class=\"_ _0\"></span>on deteriorate</div></td><td></td><td class=\"c x577 y3a01 w660 h5a2\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          40.939 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y3a02 wa8a ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">non oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y3a03 wd5d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.2 uscite vers<span class=\"_ _0\"></span>o esposizioni n<span class=\"_ _0\"></span>on deter<span class=\"_ _0\"></span>iorate</div></td><td class=\"c x411 y3a04 w65f h5a2\"><div class=\"t m0 x136 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">          13.259 <span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x37b y3a05 wd56 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y3a06 wd5e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 uscite vers<span class=\"_ _0\"></span>o esposizioni og<span class=\"_ _0\"></span>getto di</div></td><td></td><td class=\"c x577 y3a07 w660 h27e\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          14.094 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y3a08 wd59 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni d<span class=\"_ _0\"></span>eteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3a09 w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a09 w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               833 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a09 w660 h550\"><div class=\"t m0 x39 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0a w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 incassi<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0a w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            8.302 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0a w660 h550\"><div class=\"t m0 x100 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          10.405 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0b w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 realizzi per<span class=\"_ _0\"></span> cessioni<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0b w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            5.952 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0b w660 h550\"><div class=\"t m0 x100 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   <span class=\"ls10d\">7 </span> </div></td></tr><tr><td class=\"c x27f y3a0c w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.7 perdite da<span class=\"_ _0\"></span> cessione<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0c w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            6.606 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0c w660 h550\"><div class=\"t m0 x39 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0d w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.8 altre varia<span class=\"_ _0\"></span>zioni in diminuz<span class=\"_ _0\"></span>ione<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0d w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          67.755 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0d w660 h550\"><div class=\"t m0 x100 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            2.279 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0e w65e h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">D. Esposizione l<span class=\"_ _0\"></span>orda finale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y3a0e w65f h550\"><div class=\"t m0 x136 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          82.209 <span class=\"ff2\"> </span></div></td><td class=\"c x577 y3a0e w660 h550\"><div class=\"t m0 x3d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          69.234 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3a0f w65e h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0f w65f h5b3\"><div class=\"t m0 x1c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x577 y3a0f w660 h5b3\"><div class=\"t m0 xba h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table></div><div class=\"c w661 h703 gsa7\"><div class=\"t m0 xdd h7c y25fc ff3 fse fc0 sc0 ls0 ws0\">A.1.9  C<span class=\"_ _0\"></span>onsolidato <span class=\"_ _3f\"> </span>P<span class=\"_ _1\"></span>rudenziale <span class=\"_ _2d\"> </span>-  Espo<span class=\"_ _0\"></span>sizioni  cr<span class=\"_ _0\"></span>editizie  p<span class=\"_ _0\"></span>er <span class=\"_ _2d\"> </span>cassa  d<span class=\"_ _0\"></span>eteriorate <span class=\"_ _2d\"> </span>verso <span class=\"_ _2d\"> </span>clientela: <span class=\"_ _2d\"> </span>dinamica <span class=\"_ _2d\"> </span>delle </div><div class=\"t m0 xdd h7c y1d9b ff3 fse fc0 sc0 ls0 ws0\">rettifiche di val<span class=\"_ _0\"></span>ore comples<span class=\"_ _0\"></span>sive  </div></div><div class=\"gsa8\"><table class=\"s wd5f haeb\" id=\"_29327f24-da0b-46ab-8143-96813d64bed9\"><tr><td></td><td class=\"c x67f y3a10 w663 h5c4\"><div class=\"t m0 x35 h7c y206f ff3 fse fc0 sc0 ls0 ws0\">Sofferenze </div></td><td></td><td class=\"c x680 y3a11 wd4b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Inadempienze<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x681 y3a11 wd60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni scadute<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x682 y3a12 wd4d ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td class=\"c x683 y3a12 wd4f ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3a13 w662 h704\"><div class=\"t m0 xdd h7c y20ce ff3 fse fc0 sc0 ls0 ws0\">Causali/Categor<span class=\"_ _0\"></span>ie </div></td><td class=\"c x684 y3a14 wb3e ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td class=\"c x685 y3a15 wd61 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x686 y3a14 wb3e ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td class=\"c x687 y3a15 wd62 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x688 y3a14 wb3e ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td class=\"c x689 y3a15 wd62 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x67f y3a13 w4c0 h705\"><div class=\"t m0 x3a hfe yeaa ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x68a y3a16 wd63 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td class=\"c x68b y3a13 w531 h705\"><div class=\"t m0 x3a hfe yeaa ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x68c y3a16 wd64 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td class=\"c x554 y3a13 w4c0 h705\"><div class=\"t m0 x3a hfe yeaa ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x68d y3a16 wd64 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x68e y3a17 wd65 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td class=\"c x68f y3a17 wd66 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td class=\"c x690 y3a17 wd66 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3a18 w662 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">A. Rettifiche compl<span class=\"_ _0\"></span>essive ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x67f y3a18 w4c0 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 109.007  </div></td><td class=\"c x691 y3a18 w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x68b y3a18 w531 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 74.884  </div></td><td class=\"c x692 y3a18 w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 26.017  </div></td><td class=\"c x554 y3a18 w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 2.390  </div></td><td class=\"c x693 y3a18 w531 h268\"><div class=\"t m0 x47 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 639  </div></td></tr><tr><td class=\"c x5a5 y3a19 wd67 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n</div></td><td class=\"c x67f y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a1a w531 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a1a w531 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a1b wae8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a1c w662 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">B. Variazioni in au<span class=\"_ _0\"></span>mento </div></td><td class=\"c x67f y3a1c w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 46.006  </div></td><td class=\"c x691 y3a1c w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 10.212  </div></td><td class=\"c x68b y3a1c w531 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 47.771  </div></td><td class=\"c x692 y3a1c w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 12.993  </div></td><td class=\"c x554 y3a1c w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 3.003  </div></td><td class=\"c x693 y3a1c w531 h268\"><div class=\"t m0 x47 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 352  </div></td></tr><tr><td class=\"c x273 y3a1d wd68 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.1 rettifich<span class=\"_ _0\"></span>e di valore da<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a1e wd69 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">finanziarie imp<span class=\"_ _0\"></span>aired acquisite<span class=\"_ _0\"></span> o</div></td><td class=\"c x67f y3a1f w4c0 h6e2\"><div class=\"t m0 x4e h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a1f w4c0 h6e2\"><div class=\"t m0 x2a h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls133\">X </span> </div></td><td class=\"c x68b y3a1f w531 h6e2\"><div class=\"t m0 x4e h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a1f w4c0 h6e2\"><div class=\"t m0 x2a h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls133\">X </span> </div></td><td class=\"c x554 y3a1f w4c0 h6e2\"><div class=\"t m0 x4e h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a1f w531 h6e2\"><div class=\"t m0 x2a h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls133\">X </span> </div></td></tr><tr><td class=\"c x273 y3a20 wd6a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a21 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">B.2 altre rett<span class=\"_ _0\"></span>ifiche di valore </div></td><td class=\"c x67f y3a21 w4c0 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 32.620  </div></td><td class=\"c x691 y3a21 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.941  </div></td><td class=\"c x68b y3a21 w531 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 37.267  </div></td><td class=\"c x692 y3a21 w4c0 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 11.988  </div></td><td class=\"c x554 y3a21 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.206  </div></td><td class=\"c x693 y3a21 w531 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">128 </span> </div></td></tr><tr><td class=\"c x259 y3a22 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">B.3 perdite da<span class=\"_ _0\"></span> cessione </div></td><td class=\"c x67f y3a22 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 3.621  </div></td><td class=\"c x691 y3a22 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.054  </div></td><td class=\"c x68b y3a22 w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 6.737  </div></td><td class=\"c x692 y3a22 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">476 </span> </div></td><td class=\"c x554 y3a22 w4c0 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a22 w531 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a23 wd6b ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.4 trasferime<span class=\"_ _0\"></span>nti da altre c<span class=\"_ _0\"></span>ategorie di</div></td><td class=\"c x67f y3a24 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 9.346  </div></td><td class=\"c x691 y3a24 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 6.844  </div></td><td class=\"c x68b y3a24 w531 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 1.152  </div></td><td class=\"c x692 y3a24 w4c0 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">517 </span> </div></td><td class=\"c x554 y3a24 w4c0 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">356 </span> </div></td><td class=\"c x693 y3a24 w531 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">224 </span> </div></td></tr><tr><td class=\"c x273 y3a25 wd6c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">esposizioni det<span class=\"_ _0\"></span>eriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a26 wd6d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.5 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza</div></td><td class=\"c x67f y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a27 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a27 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a28 wd6e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellazion<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a29 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">B.6 altre variazion<span class=\"_ _0\"></span>i in aumento<span class=\"_ _0\"></span> </div></td><td class=\"c x67f y3a29 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">419 </span> </div></td><td class=\"c x691 y3a29 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">373 </span> </div></td><td class=\"c x68b y3a29 w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.615  </div></td><td class=\"c x692 y3a29 w4c0 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">12 </span> </div></td><td class=\"c x554 y3a29 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">441 </span> </div></td><td class=\"c x693 y3a29 w531 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3a2a w662 h268\"><div class=\"t m0 xdd h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">C. Variazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x67f y3a2a w4c0 h268\"><div class=\"t m0 x31 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 39.511  </div></td><td class=\"c x691 y3a2a w4c0 h268\"><div class=\"t m0 xc5 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 8.722  </div></td><td class=\"c x68b y3a2a w531 h268\"><div class=\"t m0 x31 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 49.438  </div></td><td class=\"c x692 y3a2a w4c0 h268\"><div class=\"t m0 x31 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 14.816  </div></td><td class=\"c x554 y3a2a w4c0 h268\"><div class=\"t m0 xc5 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 2.650  </div></td><td class=\"c x693 y3a2a w531 h268\"><div class=\"t m0 x47 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 671  </div></td></tr><tr><td class=\"c x259 y3a2b w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.1 riprese di<span class=\"_ _0\"></span> valore da va<span class=\"_ _0\"></span>lutazione </div></td><td class=\"c x67f y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.297  </div></td><td class=\"c x691 y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.655  </div></td><td class=\"c x68b y3a2b w531 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 11.954  </div></td><td class=\"c x692 y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 5.993  </div></td><td class=\"c x554 y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.049  </div></td><td class=\"c x693 y3a2b w531 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">109 </span> </div></td></tr><tr><td class=\"c x259 y3a2c w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.2 riprese di<span class=\"_ _0\"></span> valore da incasso </div></td><td class=\"c x67f y3a2c w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 9.569  </div></td><td class=\"c x691 y3a2c w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.993  </div></td><td class=\"c x68b y3a2c w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 6.092  </div></td><td class=\"c x692 y3a2c w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.101  </div></td><td class=\"c x554 y3a2c w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">204 </span> </div></td><td class=\"c x693 y3a2c w531 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">15 </span> </div></td></tr><tr><td class=\"c x259 y3a2d w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.3 utili da cess<span class=\"_ _0\"></span>ione </div></td><td class=\"c x67f y3a2d w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.393  </div></td><td class=\"c x691 y3a2d w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">688 </span> </div></td><td class=\"c x68b y3a2d w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.031  </div></td><td class=\"c x692 y3a2d w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">150 </span> </div></td><td class=\"c x554 y3a2d w4c0 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a2d w531 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3a2e w662 h5ef\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _0\"></span> </div></td><td class=\"c x67f y3a2e w4c0 h5ef\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.749  </div></td><td class=\"c x691 y3a2e w4c0 h5ef\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">833 </span> </div></td><td class=\"c x68b y3a2e w531 h5ef\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">120 </span> </div></td><td class=\"c x692 y3a2e w4c0 h5ef\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a2e w4c0 h5ef\"><div class=\"t m0 x2a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">1 </span> </div></td><td class=\"c x693 y3a2e w531 h5ef\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a2f wd6f ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.5 trasferime<span class=\"_ _0\"></span>nti ad altre c<span class=\"_ _0\"></span>ategorie di</div></td><td class=\"c x67f y3a30 w4c0 h5f8\"><div class=\"t m0 x3f h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">28 </span> </div></td><td class=\"c x691 y3a30 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a30 w531 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 9.493  </div></td><td class=\"c x692 y3a30 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 7.069  </div></td><td class=\"c x554 y3a30 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 1.274  </div></td><td class=\"c x693 y3a30 w531 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">544 </span> </div></td></tr><tr><td class=\"c x273 y3a31 wd6c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">esposizioni det<span class=\"_ _0\"></span>eriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a32 wd70 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.6 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza</div></td><td class=\"c x67f y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a33 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a33 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a34 wd6e ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellazion<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a35 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.7 altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x67f y3a35 w4c0 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 25.475  </div></td><td class=\"c x691 y3a35 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.553  </div></td><td class=\"c x68b y3a35 w531 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 20.748  </div></td><td class=\"c x692 y3a35 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">503 </span> </div></td><td class=\"c x554 y3a35 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">122 </span> </div></td><td class=\"c x693 y3a35 w531 h268\"><div class=\"t m0 x2a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">3 </span> </div></td></tr><tr><td class=\"c x259 y3a36 w662 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">D. Rettifiche comple<span class=\"_ _2\"></span>ssive finali </div></td><td class=\"c x67f y3a36 w4c0 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 115.502  </div></td><td class=\"c x691 y3a36 w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 10.114  </div></td><td class=\"c x68b y3a36 w531 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 73.217  </div></td><td class=\"c x692 y3a36 w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 24.194  </div></td><td class=\"c x554 y3a36 w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 2.743  </div></td><td class=\"c x693 y3a36 w531 h268\"><div class=\"t m0 x47 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 320  </div></td></tr><tr><td class=\"c x5a5 y3a37 wd67 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n</div></td><td class=\"c x67f y3a38 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a38 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a38 w531 h5f8\"><div class=\"t m0 x47 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">210 </span> </div></td><td class=\"c x692 y3a38 w4c0 h5f8\"><div class=\"t m0 x3f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">14 </span> </div></td><td class=\"c x554 y3a38 w4c0 h5f8\"><div class=\"t m0 x3f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">49 </span> </div></td><td class=\"c x693 y3a38 w531 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3208 wae8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div>A.2     Classificazione delle esposizioni in base ai rating esterni e interni A.2.1 <span class=\"_ _3f\"> </span>Consolidato <span class=\"_ _3b\"> </span>prudenziale<span class=\"_ _0\"></span> <span class=\"_ _3f\"> </span>- <span class=\"_ _3f\"> </span>Distribuzione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>finanziarie, <span class=\"_ _3b\"> </span>degli <span class=\"_ _3f\"> </span>impegni <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>erogare <span class=\"_ _3b\"> </span>fondi <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>garanzie<span class=\"_ _0\"></span> finanziarie rilas<span class=\"_ _0\"></span>ciate: per clas<span class=\"_ _0\"></span>si di rating ester<span class=\"_ _0\"></span>ni (valori lord<span class=\"_ _0\"></span>i) <table class=\"s wd71 haec\" id=\"_7568c0d8-af68-40dc-b028-6379ef48702c\"><tr><td class=\"c x259 y3a39 w665 h707\"><div class=\"t m0 x36 h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Esposizioni </div></td><td></td><td></td><td></td><td class=\"c x694 y3a3a w66a h268\"><div class=\"t m0 x136 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">Classi di rating e<span class=\"_ _0\"></span>sterni </div></td><td class=\"c x695 y3a3b wd72 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Classe<span class=\"_ _324\"> </span></div></td><td class=\"c x696 y3a3b wd72 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Classe</div></td><td class=\"c x697 y3a3c wd73 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td class=\"c x698 y3a39 w33d h707\"><div class=\"t m0 x3a h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x694 y3a39 w666 h27e\"><div class=\"t m0 x8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 1 </div></td><td class=\"c x36b y3a39 w3e6 h27e\"><div class=\"t m0 xdd h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 2 </div></td><td class=\"c x699 y3a39 w14c h27e\"><div class=\"t m0 x3b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 3 </div></td><td class=\"c x69a y3a39 w667 h27e\"><div class=\"t m0 x3b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 4 </div></td><td></td><td></td><td class=\"c x69b y3a3d wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">rating<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x69c y3a3e wd75 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">5<span class=\"_ _324\"> </span></div></td><td class=\"c x418 y3a3e wd75 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">6<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y3a3f wd76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a40 w666 h5c8\"><div class=\"t m0 x131 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">89.883  </div></td><td class=\"c x36b y3a40 w3e6 h5c8\"><div class=\"t m0 x3b h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">425.493  </div></td><td class=\"c x699 y3a40 w14c h5c8\"><div class=\"t m0 x67 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">3.497.224  </div></td><td class=\"c x69a y3a40 w667 h5c8\"><div class=\"t m0 x4d h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">653.457  </div></td><td class=\"c x69d y3a40 w668 h5c8\"><div class=\"t m0 x71 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">112.870  </div></td><td class=\"c x269 y3a40 w401 h5c8\"><div class=\"t m0 x4b h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">29.281  </div></td><td class=\"c x69e y3a40 w66b h5c8\"><div class=\"t m0 x8 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">10.991.321  </div></td><td class=\"c x698 y3a40 w542 h5c8\"><div class=\"t m0 x8 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">15.799.529  </div></td></tr><tr><td class=\"c x273 y3a41 wd77 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">al costo ammortiz<span class=\"_ _0\"></span>zato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a42 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a42 w666 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">82.198  </div></td><td class=\"c x36b y3a42 w3e6 h268\"><div class=\"t m0 x8 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">410.709  </div></td><td class=\"c x699 y3a42 w14c h268\"><div class=\"t m0 x67 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.429.295  </div></td><td class=\"c x69a y3a42 w667 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">546.911  </div></td><td class=\"c x69d y3a42 w668 h268\"><div class=\"t m0 x4b h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">59.220  </div></td><td class=\"c x269 y3a42 w401 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.920  </div></td><td class=\"c x69e y3a42 w66b h268\"><div class=\"t m0 x4d h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">9.112.007  </div></td><td class=\"c x698 y3a42 w542 h268\"><div class=\"t m0 x8 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">13.648.260  </div></td></tr><tr><td class=\"c x259 y3a43 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a43 w666 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.685  </div></td><td class=\"c x36b y3a43 w3e6 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">14.784  </div></td><td class=\"c x699 y3a43 w14c h268\"><div class=\"t m0 x24 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">67.680  </div></td><td class=\"c x69a y3a43 w667 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">105.688  </div></td><td class=\"c x69d y3a43 w668 h268\"><div class=\"t m0 x4b h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">47.099  </div></td><td class=\"c x269 y3a43 w401 h268\"><div class=\"t m0 x4b h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">21.361  </div></td><td class=\"c x69e y3a43 w66b h268\"><div class=\"t m0 x4d h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">1.516.224  </div></td><td class=\"c x698 y3a43 w542 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">1.780.521  </div></td></tr><tr><td class=\"c x259 y3a44 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a44 w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a44 w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a44 w14c h268\"><div class=\"t m0 xbe h3b ye80 ff2 fse fc0 sc0 ls3f ws0\">27 <span class=\"ls0\"> </span></div></td><td class=\"c x69a y3a44 w667 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls3f ws0\">858 <span class=\"ls0\"> </span></div></td><td class=\"c x69d y3a44 w668 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">6.551  </div></td><td class=\"c x269 y3a44 w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a44 w66b h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">355.788  </div></td><td class=\"c x698 y3a44 w542 h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">363.224  </div></td></tr><tr><td class=\"c x259 y3a45 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a45 w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a45 w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a45 w14c h268\"><div class=\"t m0 x35 h3b ye80 ff2 fse fc0 sc0 ls3f ws0\">222 <span class=\"ls0\"> </span></div></td><td class=\"c x69a y3a45 w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a45 w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a45 w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a45 w66b h268\"><div class=\"t m0 x35 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.302  </div></td><td class=\"c x698 y3a45 w542 h268\"><div class=\"t m0 x35 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.524  </div></td></tr><tr><td class=\"c x273 y3a46 wd78 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">B. Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a47 wd79 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fair value con imp<span class=\"_ _0\"></span>atto sulla<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a48 w666 h708\"><div class=\"t m0 xc5 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">4.887  </div></td><td class=\"c x36b y3a48 w3e6 h708\"><div class=\"t m0 x3f h3b y11ce ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x699 y3a48 w14c h708\"><div class=\"t m0 x30 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">686.466  </div></td><td class=\"c x69a y3a48 w667 h708\"><div class=\"t m0 x31 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">16.823  </div></td><td class=\"c x69d y3a48 w668 h708\"><div class=\"t m0 x1f3 h3b y11ce ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x269 y3a48 w401 h708\"><div class=\"t m0 x1f3 h3b y11ce ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69e y3a48 w66b h708\"><div class=\"t m0 xb6 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">278.957  </div></td><td class=\"c x698 y3a48 w542 h708\"><div class=\"t m0 xb6 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">987.133  </div></td></tr><tr><td class=\"c x273 y3a49 wd7a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">redditivit\u00e0 comple<span class=\"_ _0\"></span>ssiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a4a w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a4a w666 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">4.887  </div></td><td class=\"c x36b y3a4a w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4a w14c h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">686.466  </div></td><td class=\"c x69a y3a4a w667 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">16.823  </div></td><td class=\"c x69d y3a4a w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4a w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4a w66b h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">278.957  </div></td><td class=\"c x698 y3a4a w542 h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">987.133  </div></td></tr><tr><td class=\"c x259 y3a4b w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a4b w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a4b w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4b w14c h268\"><div class=\"t m0 x8f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a4b w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a4b w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4b w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4b w66b h268\"><div class=\"t m0 x138 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a4b w542 h268\"><div class=\"t m0 x9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a4c w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a4c w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a4c w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4c w14c h268\"><div class=\"t m0 x8f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a4c w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a4c w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4c w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4c w66b h268\"><div class=\"t m0 x138 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a4c w542 h268\"><div class=\"t m0 x9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a4d w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a4d w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a4d w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4d w14c h268\"><div class=\"t m0 x8f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a4d w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a4d w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4d w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4d w66b h268\"><div class=\"t m0 x138 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a4d w542 h268\"><div class=\"t m0 x9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3a4e wd7b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie in cor<span class=\"_ _0\"></span>so di<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a4f w666 h597\"><div class=\"t m0 xa0 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x36b y3a4f w3e6 h597\"><div class=\"t m0 x3f h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x699 y3a4f w14c h597\"><div class=\"t m0 x8f h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69a y3a4f w667 h597\"><div class=\"t m0 x4e h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69d y3a4f w668 h597\"><div class=\"t m0 x1f3 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x269 y3a4f w401 h597\"><div class=\"t m0 x1f3 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69e y3a4f w66b h597\"><div class=\"t m0 x138 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x698 y3a4f w542 h597\"><div class=\"t m0 x9 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x273 y3a50 wd7c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a51 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a51 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a51 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a51 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a51 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a51 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a51 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a51 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a51 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a52 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a52 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a52 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a52 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a52 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a52 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a52 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a52 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a52 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a53 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a53 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a53 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a53 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a53 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a53 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a53 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a53 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a53 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a54 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a54 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a54 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a54 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a54 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a54 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a54 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a54 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a54 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a55 w665 h5ef\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B+C) </div></td><td class=\"c x694 y3a55 w666 h5ef\"><div class=\"t m0 x131 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">94.770  </div></td><td class=\"c x36b y3a55 w3e6 h5ef\"><div class=\"t m0 x3b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">425.493  </div></td><td class=\"c x699 y3a55 w14c h5ef\"><div class=\"t m0 x67 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">4.183.690  </div></td><td class=\"c x69a y3a55 w667 h5ef\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">670.280  </div></td><td class=\"c x69d y3a55 w668 h5ef\"><div class=\"t m0 x71 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">112.870  </div></td><td class=\"c x269 y3a55 w401 h5ef\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">29.281  </div></td><td class=\"c x69e y3a55 w66b h5ef\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">11.270.278  </div></td><td class=\"c x698 y3a55 w542 h5ef\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">16.786.662  </div></td></tr><tr><td class=\"c x273 y3a56 wd7d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">D. Impegni a eroga<span class=\"_ _0\"></span>re fondi e<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a57 w666 h597\"><div class=\"t m0 x131 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">63.948  </div></td><td class=\"c x36b y3a57 w3e6 h597\"><div class=\"t m0 x3b h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">289.088  </div></td><td class=\"c x699 y3a57 w14c h597\"><div class=\"t m0 x30 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">365.903  </div></td><td class=\"c x69a y3a57 w667 h597\"><div class=\"t m0 x4d h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">173.773  </div></td><td class=\"c x69d y3a57 w668 h597\"><div class=\"t m0 x4b h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">28.053  </div></td><td class=\"c x269 y3a57 w401 h597\"><div class=\"t m0 x4b h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">16.308  </div></td><td class=\"c x69e y3a57 w66b h597\"><div class=\"t m0 x30 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">2.869.523  </div></td><td class=\"c x698 y3a57 w542 h597\"><div class=\"t m0 x30 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">3.806.596  </div></td></tr><tr><td class=\"c x273 y3a58 wd7e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">garanzie finanziarie<span class=\"_ _0\"></span> rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a59 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a59 w666 h268\"><div class=\"t m0 x131 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">57.526  </div></td><td class=\"c x36b y3a59 w3e6 h268\"><div class=\"t m0 x8 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">284.102  </div></td><td class=\"c x699 y3a59 w14c h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">350.070  </div></td><td class=\"c x69a y3a59 w667 h268\"><div class=\"t m0 x3a h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">168.078  </div></td><td class=\"c x69d y3a59 w668 h268\"><div class=\"t m0 x4b h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">22.550  </div></td><td class=\"c x269 y3a59 w401 h268\"><div class=\"t m0 x4b h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">15.158  </div></td><td class=\"c x69e y3a59 w66b h268\"><div class=\"t m0 x4d h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.754.303  </div></td><td class=\"c x698 y3a59 w542 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">3.651.787  </div></td></tr><tr><td class=\"c x259 y3a5a w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a5a w666 h268\"><div class=\"t m0 xc5 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">6.422  </div></td><td class=\"c x36b y3a5a w3e6 h268\"><div class=\"t m0 x27 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.986  </div></td><td class=\"c x699 y3a5a w14c h268\"><div class=\"t m0 x24 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">15.833  </div></td><td class=\"c x69a y3a5a w667 h268\"><div class=\"t m0 xc5 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.695  </div></td><td class=\"c x69d y3a5a w668 h268\"><div class=\"t m0 x3a h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">5.503  </div></td><td class=\"c x269 y3a5a w401 h268\"><div class=\"t m0 x3a h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">1.150  </div></td><td class=\"c x69e y3a5a w66b h268\"><div class=\"t m0 x4c h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">91.438  </div></td><td class=\"c x698 y3a5a w542 h268\"><div class=\"t m0 xb6 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">130.027  </div></td></tr><tr><td class=\"c x259 y3a5b w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a5b w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36b y3a5b w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x699 y3a5b w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69a y3a5b w667 h268\"><div class=\"t m0 xc5 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">1.000  </div></td><td class=\"c x69d y3a5b w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3a5b w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3a5b w66b h268\"><div class=\"t m0 x4c h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">23.782  </div></td><td class=\"c x698 y3a5b w542 h268\"><div class=\"t m0 x4c h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">24.782  </div></td></tr><tr><td class=\"c x259 y3a5c w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a5c w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36b y3a5c w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x699 y3a5c w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69a y3a5c w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69d y3a5c w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3a5c w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3a5c w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3a5c w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3a5d w665 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale (D) </div></td><td class=\"c x694 y3a5d w666 h268\"><div class=\"t m0 x131 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">63.948  </div></td><td class=\"c x36b y3a5d w3e6 h268\"><div class=\"t m0 x3b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">289.088  </div></td><td class=\"c x699 y3a5d w14c h268\"><div class=\"t m0 x30 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">365.903  </div></td><td class=\"c x69a y3a5d w667 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">173.773  </div></td><td class=\"c x69d y3a5d w668 h268\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">28.053  </div></td><td class=\"c x269 y3a5d w401 h268\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">16.308  </div></td><td class=\"c x69e y3a5d w66b h268\"><div class=\"t m0 x30 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">2.869.523  </div></td><td class=\"c x698 y3a5d w542 h268\"><div class=\"t m0 x30 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">3.806.596  </div></td></tr><tr><td class=\"c x259 y3a5e w665 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B+C+D)<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a5e w666 h268\"><div class=\"t m0 x3a h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">158.718  </div></td><td class=\"c x36b y3a5e w3e6 h268\"><div class=\"t m0 x3b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">714.581  </div></td><td class=\"c x699 y3a5e w14c h268\"><div class=\"t m0 x67 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">4.549.593  </div></td><td class=\"c x69a y3a5e w667 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">844.053  </div></td><td class=\"c x69d y3a5e w668 h268\"><div class=\"t m0 x71 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">140.923  </div></td><td class=\"c x269 y3a5e w401 h268\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">45.589  </div></td><td class=\"c x69e y3a5e w66b h268\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">14.139.801  </div></td><td class=\"c x698 y3a5e w542 h268\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">20.593.258  </div></td></tr></table>L'attribuzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rating <span class=\"_ _3\"></span>esterni <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>riferisce <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle posizioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>l\u2019ECAI <span class=\"_ _3\"></span>(External <span class=\"_ _3\"></span>Credit <span class=\"_ _1\"></span>Assessment <span class=\"_ _3\"></span>Institution) <span class=\"_ _3\"></span>Cerved <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attribuito un rating sul rischio di credito<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Di <span class=\"_ _3\"></span>seguito, <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>fornisce <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>tabella <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>raccordo <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>clas<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rating <span class=\"_ _29\"></span>indicate <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>tabella <span class=\"_ _29\"></span>A.2.1 <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>quelle<span class=\"_ _1\"></span> fornite <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>ECAI <span class=\"_ _2\"></span>Moody's <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Mode <span class=\"_ _0\"></span>Finance, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ag<span class=\"_ _1\"></span>enzie <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>fa <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>determinazione dei rating esterni.  <table class=\"s wd7f haed\" id=\"_4e83ec1c-1f04-44b1-b504-e606f0a3e312\"><tr><td class=\"c x6a0 y3a5f w66c h307\"><div class=\"t m0 x8b h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Classi di merito di <span class=\"_ _0\"></span>credito </div></td><td class=\"c x6a1 y3a5f w66d h307\"><div class=\"t m0 x2f h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Rating Moody'<span class=\"_ _0\"></span>s </div></td><td class=\"c x6a2 y3a5f w66e h307\"><div class=\"t m0 x2e h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Mode finance </div></td></tr><tr><td class=\"c x6a0 y3a60 w66c h1e\"><div class=\"t m0 x18 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x6a1 y3a60 w66d h1e\"><div class=\"t m0 x36 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da Aaa a Aa3<span class=\"_ _0\"></span> </div></td><td class=\"c x6a2 y3a60 w66e h1e\"><div class=\"t m0 x2e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da EA1 a EA2-<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x6a0 y3a61 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x6a1 y3a61 w66d h307\"><div class=\"t m0 x75 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da A1 a A3 </div></td><td class=\"c x6a2 y3a61 w66e h307\"><div class=\"t m0 x3f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da EA3+ a EA3- </div></td></tr><tr><td class=\"c x6a0 y3a62 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x6a1 y3a62 w66d h307\"><div class=\"t m0 x4e h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da Baa1 a Baa3<span class=\"_ _0\"></span> </div></td><td class=\"c x6a2 y3a62 w66e h307\"><div class=\"t m0 xa8 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da EB1+ a EB1- </div></td></tr><tr><td class=\"c x6a0 y3a63 w66c h1e\"><div class=\"t m0 x18 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x6a1 y3a63 w66d h1e\"><div class=\"t m0 x9 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da Ba1 a Ba3 </div></td><td class=\"c x6a2 y3a63 w66e h1e\"><div class=\"t m0 xa8 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da EB2+ a EB2- </div></td></tr><tr><td class=\"c x6a0 y3a64 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x6a1 y3a64 w66d h307\"><div class=\"t m0 x1f1 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da B1 a B3 </div></td><td class=\"c x6a2 y3a64 w66e h307\"><div class=\"t m0 xa8 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da EB3+ a EB3- </div></td></tr><tr><td class=\"c x6a0 y3a65 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x6a1 y3a65 w66d h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">Caa1 e inferior<span class=\"_ _0\"></span>i </div></td><td class=\"c x6a2 y3a65 w66e h307\"><div class=\"t m0 x3f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> EC1+ e inferiori </div></td></tr></table>A.2.2  Consolidato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>prudenziale <span class=\"_ _29\"></span><span class=\"ff4\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _29\"></span>Distribuzione <span class=\"_ _29\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _29\"></span>degli <span class=\"_ _3b\"> </span>impegni <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>erogare <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span> delle garanzie finanziarie rilasciate<span class=\"_ _1\"></span>: per classi di rating interni<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Consolidato <span class=\"_ _3\"></span>prudenzial<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>Distribuzione <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>ie, <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>impegni <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>erogare <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>gara<span class=\"_ _0\"></span>nzie <span class=\"_ _3\"></span>finanziarie<span class=\"_ _0\"></span> rilasciate per cla<span class=\"_ _0\"></span>ssi di rating int<span class=\"_ _0\"></span>erni (valori lordi)<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Il Gruppo non utiliz<span class=\"_ _1\"></span>za modelli di rating interno per la determinazione dei requisi<span class=\"_ _1\"></span>ti patrimoniali.<span class=\"_ _3\"></span> Il <span class=\"_ _29\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3b\"></span>utilizza, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>fini <span class=\"_ _3b\"> </span>gestionali, <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>modello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>rati<span class=\"_ _1\"></span>ng <span class=\"_ _29\"></span>orientato <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>clientela <span class=\"_ _3b\"> </span>Privati<span class=\"_ _1\"></span> Consumatori e alla clientela Imprese (Imprese R<span class=\"_ _1\"></span>etail, Corporate e Finanziarie e Is<span class=\"_ _1\"></span>tituzionali)<span class=\"_ _1\"></span> Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>segu<span class=\"_ _1\"></span>ente, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>le espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span>in bonis<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>appartenenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>egmenti <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>sopra, si riporta l\u2019incidenza di ogni class<span class=\"_ _1\"></span>e di rating rispetto al totale delle esposizio<span class=\"_ _1\"></span>ni.<span class=\"_ _1\"></span><span class=\"ff2\"> </span><table class=\"s wd80 haee\" id=\"_b1385651-8bda-4c29-a337-b31833025e49\"><tr><td></td><td></td><td class=\"c x6a4 y3a66 w670 h5e8\"><div class=\"t m0 x97 h70a y4ff ff3 fs17 fc0 sc0 ls0 ws0\">Classi di rating interni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x6a5 y3a67 w66f h6b5\"><div class=\"t m0 xdd h70a y103 ff3 fs17 fc0 sc0 ls0 ws0\">Esposizioni  </div></td><td class=\"c x6a4 y3a67 w65c h70b\"><div class=\"t m0 x24 h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">da 1 a 4 </div></td><td class=\"c x6a6 y3a67 w65c h70b\"><div class=\"t m0 x24 h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">da 5 a 6 </div></td><td class=\"c x6a7 y3a67 w671 h70b\"><div class=\"t m0 x4b h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">da 7 a 10 </div></td><td class=\"c x6a8 y3a69 wd81 haef\"><div class=\"t m0 x23f h70a y3a68 ff3 fs17 fc0 sc0 ls0 ws0\">Finanziarie e<span class=\"_ _324\"> </span></div></td><td class=\"c x6a9 y3a67 w332 h70b\"><div class=\"t m0 x27 h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x6aa y3a6a wd82 haef\"><div class=\"t m0 x23f h70a y3a68 ff3 fs17 fc0 sc0 ls0 ws0\">Istituzionali<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x6a5 y3a6b w66f h6ab\"><div class=\"t m0 xdd h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">Esposizioni per cass<span class=\"_ _0\"></span>a </div></td><td class=\"c x6a4 y3a6b w65c h6ab\"><div class=\"t m0 xee h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">62,12% </div></td><td class=\"c x6a6 y3a6b w65c h6ab\"><div class=\"t m0 xee h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">31,19% </div></td><td class=\"c x6a7 y3a6b w671 h6ab\"><div class=\"t m0 x24 h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">4,27% </div></td><td class=\"c x6ab y3a6b w672 h6ab\"><div class=\"t m0 xee h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">2,41% </div></td><td class=\"c x6a9 y3a6b w332 h6ab\"><div class=\"t m0 x31 h4c y1e20 ff2 fs17 fc0 sc0 ls11b ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x6a5 y3a6c w66f h5c4\"><div class=\"t m0 xdd h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">Esposizioni fuori bilancio </div></td><td class=\"c x6a4 y3a6c w65c h5c4\"><div class=\"t m0 xee h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">68,56% </div></td><td class=\"c x6a6 y3a6c w65c h5c4\"><div class=\"t m0 xee h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">10,53% </div></td><td class=\"c x6a7 y3a6c w671 h5c4\"><div class=\"t m0 x24 h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">2,69% </div></td><td class=\"c x6ab y3a6c w672 h5c4\"><div class=\"t m0 x31 h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">18,22% </div></td><td class=\"c x6a9 y3a6c w332 h5c4\"><div class=\"t m0 x31 h4c y2115 ff2 fs17 fc0 sc0 ls11b ws0\">100%<span class=\"ls0\"> </span></div></td></tr></table>A.3 Distribuzione delle esposizioni creditizie gara<span class=\"_ _1\"></span>ntite per tipologia di garanzia<span class=\"_ _3\"></span> A.3.1 Consolidat<span class=\"_ _0\"></span>o prudenziale <span class=\"_ _0\"></span><span class=\"ff4\">\u2013<span class=\"ff3\"> Esposizioni <span class=\"_ _0\"></span>creditizie per ca<span class=\"_ _0\"></span>ssa e fuori bil<span class=\"_ _0\"></span>ancio verso<span class=\"_ _0\"></span> banche garant<span class=\"_ _0\"></span>ite </span></span>Non presenti alla data di riferimento<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> A.3.2 Consolidato <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>- Esposiz<span class=\"_ _1\"></span>ioni creditizie per c<span class=\"_ _1\"></span>assa e fuori b<span class=\"_ _1\"></span>ilancio verso clien<span class=\"_ _1\"></span>tela garan<span class=\"_ _1\"></span>tite<span class=\"_ _1\"></span> Esposizione lorda<span class=\"_ _324\"> </span>Esposizione netta<span class=\"_ _324\"> </span><table class=\"s wd83 haf0\" id=\"_dec9c02a-fa49-43b9-a799-1e121d62c64e\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6ac y3a6d w678 ha1\"><div class=\"t m0 x83 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">Garanzie reali<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6d w679 ha1\"><div class=\"t m0 x97 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">Garanzie personali<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x6ac y3a6e w678 ha1\"><div class=\"t m0 x40 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6e w679 ha1\"><div class=\"t m0 xab hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">(2)  </div></td><td></td><td></td><td></td><td class=\"c x6ae y3a6f w37b h70d\"><div class=\"t m0 x4b hfe yf9 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6f w67a h6df\"><div class=\"t m0 x31 hfe y215a ff3 fs10 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6af y3a6f w58c h6df\"><div class=\"t m0 xb7 hfe y215a ff3 fs10 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _1\"></span> </div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6b0 y3a70 w67b h70f\"><div class=\"t m0 x2f hfe ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Altri derivati </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ae y3a71 w37b h70e\"><div class=\"t m0 x8 hfe y262b ff3 fs10 fc0 sc0 ls0 ws0\">(1)+(2) </div></td></tr><tr><td class=\"c x273 y3a73 wd84 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">1. Esposizioni c<span class=\"_ _1\"></span>reditizie</div></td><td class=\"c x6b1 y3a74 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.981.707  </div></td><td class=\"c x6b2 y3a74 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.739.938  </div></td><td class=\"c x6ac y3a74 w457 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.744.281  </div></td><td class=\"c x6b3 y3a74 w676 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 50.357  </div></td><td class=\"c x425 y3a74 w51b h273\"><div class=\"t m0 xb6 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 246.563  </div></td><td class=\"c x5e2 y3a74 w154 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 157.798  </div></td><td class=\"c x6ad y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a74 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a74 w34e h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">1.465.567 <span class=\"_ _1\"></span> </div></td><td class=\"c x6b6 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a74 w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a74 w3f5 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 22.814  </div></td><td class=\"c x6b9 y3a74 w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">813.599  </div></td><td class=\"c x6ae y3a74 w37b h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">7.500.979  </div></td></tr><tr><td class=\"c x273 y3a75 wd85 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">per cassa<span class=\"_ _1\"></span> garantite:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x24a y3a76 wd86 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1.1. totalmente</div></td><td class=\"c x6b1 y3a77 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 6.805.461  </div></td><td class=\"c x6b2 y3a77 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 6.598.516  </div></td><td class=\"c x6ac y3a77 w457 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.742.269  </div></td><td class=\"c x6b3 y3a77 w676 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 50.357  </div></td><td class=\"c x425 y3a77 w51b h273\"><div class=\"t m0 xb6 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 226.831  </div></td><td class=\"c x5e2 y3a77 w154 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 155.601  </div></td><td class=\"c x6ad y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a77 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a77 w34e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">666.164  </div></td><td class=\"c x6b6 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a77 w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a77 w3f5 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 21.142  </div></td><td class=\"c x6b9 y3a77 w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">727.579  </div></td><td class=\"c x6ae y3a77 w37b h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">6.589.943  </div></td></tr><tr><td class=\"c x273 y3a78 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a79 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a79 w675 h569\"><div class=\"t m0 x47 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 234.912  </div></td><td class=\"c x6b2 y3a79 w675 h569\"><div class=\"t m0 x47 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 122.529  </div></td><td class=\"c x6ac y3a79 w457 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 66.963  </div></td><td class=\"c x6b3 y3a79 w676 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.269  </div></td><td class=\"c x425 y3a79 w51b h569\"><div class=\"t m0 x2d h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.738  </div></td><td class=\"c x5e2 y3a79 w154 h569\"><div class=\"t m0 x35 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.315  </div></td><td class=\"c x6ad y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a79 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a79 w34e h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 33.559  </div></td><td class=\"c x6b6 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a79 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a79 w3f5 h569\"><div class=\"t m0 x3a h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">139 </span> </div></td><td class=\"c x6b9 y3a79 w677 h569\"><div class=\"t m0 x42 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">12.528  </div></td><td class=\"c x6ae y3a79 w37b h569\"><div class=\"t m0 x42 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 122.511  </div></td></tr><tr><td class=\"c x24a y3a7a wd88 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1.2. parzialmente</div></td><td class=\"c x6b1 y3a7b w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.176.246  </div></td><td class=\"c x6b2 y3a7b w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.141.422  </div></td><td class=\"c x6ac y3a7b w457 h273\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.012  </div></td><td class=\"c x6b3 y3a7b w676 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a7b w51b h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 19.732  </div></td><td class=\"c x5e2 y3a7b w154 h273\"><div class=\"t m0 x35 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.197  </div></td><td class=\"c x6ad y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a7b w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a7b w34e h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 799.403  </div></td><td class=\"c x6b6 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a7b w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a7b w3f5 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.672  </div></td><td class=\"c x6b9 y3a7b w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 86.020  </div></td><td class=\"c x6ae y3a7b w37b h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 911.036  </div></td></tr><tr><td class=\"c x273 y3a7c wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a7d w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a7d w675 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 64.372  </div></td><td class=\"c x6b2 y3a7d w675 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 41.155  </div></td><td class=\"c x6ac y3a7d w457 h569\"><div class=\"t m0 x23 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a7d w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a7d w51b h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">304 </span> </div></td><td class=\"c x5e2 y3a7d w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">432 </span> </div></td><td class=\"c x6ad y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a7d w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a7d w34e h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 34.973  </div></td><td class=\"c x6b6 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a7d w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a7d w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a7d w677 h569\"><div class=\"t m0 x24 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">317 </span> </div></td><td class=\"c x6ae y3a7d w37b h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 36.026  </div></td></tr><tr><td class=\"c x273 y3a7e wd84 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">2. Esposizioni c<span class=\"_ _1\"></span>reditizie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a7f wd89 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ffc fs10 fc0 sc0 ls0 ws0\">\u201cfuori bilancio\u201d</div></td><td class=\"c x6b1 y3a80 w675 h24e\"><div class=\"t m0 x47 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 825.556  </div></td><td class=\"c x6b2 y3a80 w675 h24e\"><div class=\"t m0 x47 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 824.571  </div></td><td class=\"c x6ac y3a80 w457 h24e\"><div class=\"t m0 x151 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.865  </div></td><td class=\"c x6b3 y3a80 w676 h24e\"><div class=\"t m0 x8f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a80 w51b h24e\"><div class=\"t m0 x4c h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 83.445  </div></td><td class=\"c x5e2 y3a80 w154 h24e\"><div class=\"t m0 x4c h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 40.206  </div></td><td class=\"c x6ad y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a80 w60d h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a80 w34e h24e\"><div class=\"t m0 x24 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.720  </div></td><td class=\"c x6b6 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a80 w3f5 h24e\"><div class=\"t m0 x3a h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">665 </span> </div></td><td class=\"c x6b8 y3a80 w3f5 h24e\"><div class=\"t m0 x71 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 24.326  </div></td><td class=\"c x6b9 y3a80 w677 h24e\"><div class=\"t m0 xdd h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">624.115  </div></td><td class=\"c x6ae y3a80 w37b h24e\"><div class=\"t m0 x42 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 779.342  </div></td></tr><tr><td class=\"c x273 y3a81 wd8a haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">garantite:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x24a y3a82 wd86 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2.1. totalmente</div></td><td class=\"c x6b1 y3a83 w675 h294\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 696.741  </div></td><td class=\"c x6b2 y3a83 w675 h294\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 695.916  </div></td><td class=\"c x6ac y3a83 w457 h294\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.865  </div></td><td class=\"c x6b3 y3a83 w676 h294\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a83 w51b h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 68.461  </div></td><td class=\"c x5e2 y3a83 w154 h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 35.925  </div></td><td class=\"c x6ad y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a83 w60d h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a83 w34e h294\"><div class=\"t m0 x24 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.930  </div></td><td class=\"c x6b6 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a83 w3f5 h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a83 w3f5 h294\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.609  </div></td><td class=\"c x6b9 y3a83 w677 h294\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">572.114  </div></td><td class=\"c x6ae y3a83 w37b h294\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 695.904  </div></td></tr><tr><td class=\"c x273 y3a84 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a85 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a85 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.390  </div></td><td class=\"c x6b2 y3a85 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.218  </div></td><td class=\"c x6ac y3a85 w457 h569\"><div class=\"t m0 x2c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">10 </span> </div></td><td class=\"c x6b3 y3a85 w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a85 w51b h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">70 </span> </div></td><td class=\"c x5e2 y3a85 w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">196 </span> </div></td><td class=\"c x6ad y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a85 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a85 w34e h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">17 </span> </div></td><td class=\"c x6b6 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a85 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a85 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a85 w677 h569\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.926  </div></td><td class=\"c x6ae y3a85 w37b h569\"><div class=\"t m0 x27 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.219  </div></td></tr><tr><td class=\"c x24a y3a86 wd88 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2.2. parzialmente</div></td><td class=\"c x6b1 y3a87 w675 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 128.815  </div></td><td class=\"c x6b2 y3a87 w675 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 128.655  </div></td><td class=\"c x6ac y3a87 w457 h273\"><div class=\"t m0 x23 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a87 w676 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a87 w51b h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.984  </div></td><td class=\"c x5e2 y3a87 w154 h273\"><div class=\"t m0 x35 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.281  </div></td><td class=\"c x6ad y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a87 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a87 w34e h273\"><div class=\"t m0 x24 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.790  </div></td><td class=\"c x6b6 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a87 w3f5 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">665 </span> </div></td><td class=\"c x6b8 y3a87 w3f5 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 9.717  </div></td><td class=\"c x6b9 y3a87 w677 h273\"><div class=\"t m0 x3b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 52.001  </div></td><td class=\"c x6ae y3a87 w37b h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 83.438  </div></td></tr><tr><td class=\"c x273 y3a88 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a89 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a89 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x6b2 y3a89 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.887  </div></td><td class=\"c x6ac y3a89 w457 h569\"><div class=\"t m0 x23 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a89 w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a89 w51b h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">31 </span> </div></td><td class=\"c x5e2 y3a89 w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">133 </span> </div></td><td class=\"c x6ad y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a89 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a89 w34e h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">44 </span> </div></td><td class=\"c x6b6 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a89 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a89 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a89 w677 h569\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.583  </div></td><td class=\"c x6ae y3a89 w37b h569\"><div class=\"t m0 x27 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.791  </div></td></tr></table>Immobili - Ipoteche<span class=\"_ _324\"> </span>Immobili - leasing finanziario<span class=\"_ _324\"> </span>Titoli Altre garanzie reali<span class=\"_ _324\"> </span>CLN Amministrazioni pubbliche<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziar<span class=\"_ _1\"></span>ie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>Controparti centrali<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziarie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>B.<span class=\"ff20 ls0\"> <span class=\"_ _d6\"> </span><span class=\"ff3\">Distribuzione e concentrazione delle esposiz<span class=\"_ _1\"></span>ioni creditizie </span></span>B.1 Consolidato<span class=\"_ _0\"></span> prudenziale - D<span class=\"_ _0\"></span>istribuzione settoria<span class=\"_ _0\"></span>le delle esposizi<span class=\"_ _0\"></span>oni creditizie p<span class=\"_ _0\"></span>er cassa e \"<span class=\"_ _0\"></span>fuori bilancio\" <span class=\"_ _0\"></span>verso clientela (Parte 1)<span class=\"ff2 fs0\"> </span><table class=\"s wd8b haf2\" id=\"_a41a5c22-3373-422b-9fd2-a5fef20f876e\"><tr><td></td><td></td><td></td><td class=\"c x59f y3a8a w680 h5a2\"><div class=\"t m0 x4f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">Amministrazioni<span class=\"_ _0\"></span> Pubbliche<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x2ca y3a8a w681 h5a2\"><div class=\"t m0 x1f1 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">Societ\u00e0 Finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6ba y3a8b wd8c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Societ\u00e0 Finanziarie (<span class=\"_ _0\"></span>di cui impr<span class=\"_ _0\"></span>ese di<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3a8c w67f h5e6\"><div class=\"t m0 x67 h3 y1433 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni/Contropa<span class=\"_ _0\"></span>rti<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6bb y3a8e wd8d ha66\"><div class=\"t m0 x23f hec y3a8d ff3 fse fc0 sc0 ls0 ws0\">assicurazione)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x6bc y3a8f wd7c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td><td class=\"c x6bd y3a8f wd8e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6be y3a8f wd8f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td><td class=\"c x6bf y3a8f wd90 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _324\"> </span></div></td><td class=\"c x6c0 y3a8f wd8f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td><td class=\"c x6c1 y3a8f wd90 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3a90 wd91 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">A. Esposizioni <span class=\"_ _0\"></span>creditizie per<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6c2 y3a91 wd92 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td><td class=\"c x6c3 y3a91 wd93 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6c4 y3a91 wd92 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td><td class=\"c x6c5 y3a91 wd93 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td class=\"c x6c6 y3a92 wd94 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td><td class=\"c x6c1 y3a93 wd93 ha66\"><div class=\"t m0 x23f hec y3a8d ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3a94 wd95 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">cassa<span class=\"_ _324\"> </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 x27f y3a95 w687 h5a2\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3a95 w682 h5a2\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a95 w683 h5a2\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td class=\"c x2ca y3a95 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>  </div><div class=\"t m0 x25 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">117 <span class=\"ls0\"> </span></div></td><td class=\"c x3f2 y3a95 w5d5 h5a2\"><div class=\"t m0 xc5 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                      10<span class=\"_ _0\"></span>.606  </div></td><td class=\"c x6c7 y3a95 w685 h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a95 w686 h5a2\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a96 wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3a97 w682 h5a2\"><div class=\"t m0 x8 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a97 w683 h5a2\"><div class=\"t m0 x3a h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3a97 w5d5 h5a2\"><div class=\"t m0 xee h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      15  </div></td><td class=\"c x6c7 y3a97 w685 h5a2\"><div class=\"t m0 x24 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a97 w686 h5a2\"><div class=\"t m0 xb7 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a98 wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3a97 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       </div><div class=\"t m0 x139 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3a99 w687 h27e\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Inadem<span class=\"_ _0\"></span>pienze probabi<span class=\"_ _0\"></span>li<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3a99 w682 h27e\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a99 w683 h27e\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td class=\"c x2ca y3a99 w684 h27e\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>     </div><div class=\"t m0 x13f h3b y11d ff2 fse fc0 sc0 ls3f ws0\">28 <span class=\"ls0\"> </span></div></td><td class=\"c x3f2 y3a99 w5d5 h27e\"><div class=\"t m0 xee h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      76  </div></td><td class=\"c x6c7 y3a99 w685 h27e\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a99 w686 h27e\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a9a wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3a9b w682 h5a2\"><div class=\"t m0 x8 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a9b w683 h5a2\"><div class=\"t m0 x3a h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3a9b w5d5 h5a2\"><div class=\"t m0 x4c h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3a9b w685 h5a2\"><div class=\"t m0 x24 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a9b w686 h5a2\"><div class=\"t m0 xb7 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a9c wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3a9b w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      </div><div class=\"t m0 xa7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\">   </span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a9d wd98 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">A.3 Esposizioni sca<span class=\"_ _0\"></span>dute</div></td><td></td><td></td><td class=\"c x59f y3a9e w682 h27e\"><div class=\"t m0 x67 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                 1.523  </div></td><td class=\"c x4a1 y3a9e w683 h27e\"><div class=\"t m0 x4d h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       <span class=\"ls3f\">317 </span> </div></td><td></td><td class=\"c x3f2 y3a9e w5d5 h27e\"><div class=\"t m0 x4c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3a9e w685 h27e\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a9e w686 h27e\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x273 y3a9f wd99 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">deteriorate</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3a9e w684 h27e\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      </div><div class=\"t m0 xa7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\">   </span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3aa0 wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3aa1 w682 h5a2\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aa1 w683 h5a2\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3aa1 w5d5 h5a2\"><div class=\"t m0 x4c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3aa1 w685 h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aa1 w686 h5a2\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3aa2 wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aa1 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      </div><div class=\"t m0 xa7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\">   </span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3aa3 w687 h674\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">A.4 Esposizioni n<span class=\"_ _0\"></span>on deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aa3 w682 h674\"><div class=\"t m0 x42 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">         3.495.741 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aa3 w683 h674\"><div class=\"t m0 x4d h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    1.378  </div></td><td class=\"c x2ca y3aa3 w684 h674\"><div class=\"t m0 x1d4 h3b y2406 ff2 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">512.979  </div></td><td class=\"c x3f2 y3aa3 w5d5 h674\"><div class=\"t m0 xc5 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        9<span class=\"_ _0\"></span>.612  </div></td><td class=\"c x6c7 y3aa3 w685 h674\"><div class=\"t m0 x31 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">           10.259  </div></td><td></td><td class=\"c x6c8 y3aa3 w686 h674\"><div class=\"t m0 x8f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">95 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x37b y3aa4 wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3aa5 w682 h5a2\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aa5 w683 h5a2\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3aa5 w5d5 h5a2\"><div class=\"t m0 xee h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      16  </div></td><td class=\"c x6c7 y3aa5 w685 h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aa5 w686 h5a2\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3aa6 wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aa5 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>     </div><div class=\"t m0 x13f h3b y11d ff2 fse fc0 sc0 ls3f ws0\">77 <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3aa8 wd9a haf3\"><div class=\"t m0 x23f h3 y3aa7 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">B. Esposizioni crediti<span class=\"_ _2\"></span>zie<span class=\"_ _1\"></span> fuori<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x6c9 y3aa9 wd9b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3.497.264<span class=\"_ _324\"> </span></div></td><td class=\"c x6ca y3aa9 wd9c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"_ _324\"> </span></div></td><td class=\"c x6cb y3aaa wbf1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">513.124<span class=\"_ _324\"> </span></div></td><td class=\"c x6cc y3aa9 wd9d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">20.294<span class=\"_ _324\"> </span></div></td><td class=\"c x6cd y3aa9 wd9d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">10.259<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6ce y3aab wd9e ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">95<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3aac wbaf ha55\"><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </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 x27f y3aad w687 h142\"><div class=\"t m0 x67 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">B.1 Esposizion<span class=\"_ _0\"></span>i deteriorate<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aad w682 h142\"><div class=\"t m0 x8 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aad w683 h142\"><div class=\"t m0 x3a h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td class=\"c x2ca y3aad w684 h142\"><div class=\"t m0 x8 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>  -  </div></td><td class=\"c x3f2 y3aad w5d5 h142\"><div class=\"t m0 x4c h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3aad w685 h142\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aad w686 h142\"><div class=\"t m0 xb7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x27f y3aae w687 h27e\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Esposizion<span class=\"_ _0\"></span>i non deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aae w682 h27e\"><div class=\"t m0 x42 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">            213.723 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aae w683 h27e\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3aae w5d5 h27e\"><div class=\"t m0 xee h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    164  </div></td><td class=\"c x6c7 y3aae w685 h27e\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aae w686 h27e\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aae w684 h27e\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">175.657  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3aaf w687 h5a2\"><div class=\"t m0 x67 h3 y1dab ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aaf w682 h5a2\"><div class=\"t m0 x8 h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">            213.723 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aaf w683 h5a2\"><div class=\"t m0 x4d h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>              -    </div></td><td></td><td class=\"c x3f2 y3aaf w5d5 h5a2\"><div class=\"t m0 xb6 h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>       164  </div></td><td class=\"c x6c7 y3aaf w685 h5a2\"><div class=\"t m0 x31 h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aaf w686 h5a2\"><div class=\"t m0 x2f h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>   -<span class=\"ls11a\">   </span> </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aaf w684 h5a2\"><div class=\"t m0 x1d4 h7c y11c ff3 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">175.657  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3ab0 w689 h648\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6cf y3ab0 w688 h648\"><div class=\"t m0 x3a h3 y11d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x59f y3ab0 w682 h648\"><div class=\"t m0 x8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">         3.710.987 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3ab0 w683 h648\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>       1.695  </div></td><td class=\"c x2ca y3ab0 w684 h648\"><div class=\"t m0 x1d4 h7c y23c9 ff3 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">688.781  </div></td><td class=\"c x3f2 y3ab0 w5d5 h648\"><div class=\"t m0 x2b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span> 20.458  </div></td><td class=\"c x6c7 y3ab0 w685 h648\"><div class=\"t m0 x24 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">           10.259 <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3ab0 w68a h648\"><div class=\"t m0 x2a h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>  95  </div></td></tr><tr><td class=\"c x27f y3ab1 w687 h56c\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6cf y3ab1 w688 h56c\"><div class=\"t m0 x3a h3 y11d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x59f y3ab1 w682 h56c\"><div class=\"t m0 x8 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">         3.135.347 <span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4a1 y3ab1 w683 h56c\"><div class=\"t m0 xb6 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>    1.591 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2ca y3ab1 w684 h56c\"><div class=\"t m0 x4b h3 y11d ff3 fse fc0 sc0 ls0 ws0\">             753.59<span class=\"_ _0\"></span>6 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3f2 y3ab1 w5d5 h56c\"><div class=\"t m0 x2b h3 y11d ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span> 20.721 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6c7 y3ab1 w685 h56c\"><div class=\"t m0 x3a h7c y11d ff3 fse fc0 sc0 ls0 ws0\">              8.949  </div></td><td></td><td class=\"c x6c8 y3ab1 w686 h56c\"><div class=\"t m0 x2a h7c y11d ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>  57  </div></td></tr></table><div class=\"c w68c h310 gsac\"><div class=\"t m0 x67 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">B.1 Consolidato<span class=\"_ _0\"></span> prudenziale - D<span class=\"_ _0\"></span>istribuzione settoria<span class=\"_ _0\"></span>le delle esposizi<span class=\"_ _0\"></span>oni creditizie p<span class=\"_ _0\"></span>er cassa e \"<span class=\"_ _0\"></span>fuori bilancio\" <span class=\"_ _0\"></span>verso clientela </div></div><div class=\"c w68f h14e gsad\"><div class=\"t m0 x67 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">(Parte 2)<span class=\"ff2 fs0\"> </span></div></div><div class=\"gsae\"><table class=\"s wd9f haf4\" id=\"_b72ac9be-8491-4133-b56a-4bf921c8c8e2\"><tr><td></td><td></td><td class=\"c x378 y3ab2 w695 h597\"><div class=\"t m0 x84 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Societ\u00e0 non finanzia<span class=\"_ _0\"></span>rie<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x6d0 y3ab2 w696 h597\"><div class=\"t m0 x40 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Famiglie<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3ab3 w694 h251\"><div class=\"t m0 x67 h3 y131 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni/Contropa<span class=\"_ _0\"></span>rti<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x378 y3ab3 w691 h24e\"><div class=\"t m0 x3a h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d1 y3ab3 w692 h24e\"><div class=\"t m0 x26 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d0 y3ab3 w590 h24e\"><div class=\"t m0 x3a h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d2 y3ab3 w693 h24e\"><div class=\"t m0 x26 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3ab4 w68f h14e\"><div class=\"t m0 x67 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">A. Esposizioni <span class=\"_ _0\"></span>creditizie per ca<span class=\"_ _0\"></span>ssa<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3ab5 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab5 w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      30<span class=\"_ _0\"></span>.163  </div></td><td class=\"c x6d1 y3ab5 w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 92.845<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab5 w590 ha1\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 6.191  </div></td><td class=\"c x6d2 y3ab5 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">         12.051  </div></td></tr><tr><td class=\"c x27f y3ab6 w68f h5de\"><div class=\"t m0 x3a h3 y2652 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab6 w691 h5de\"><div class=\"t m0 x4d h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 2.422  </div></td><td class=\"c x6d1 y3ab6 w692 h5de\"><div class=\"t m0 x34 h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">                    8.703<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab6 w590 h5de\"><div class=\"t m0 x4d h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 1.161  </div></td><td class=\"c x6d2 y3ab6 w693 h5de\"><div class=\"t m0 xef h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">           1.396  </div></td></tr><tr><td class=\"c x27f y3ab7 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.2 Inadem<span class=\"_ _0\"></span>pienze probabi<span class=\"_ _0\"></span>li<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab7 w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      88<span class=\"_ _0\"></span>.015  </div></td><td class=\"c x6d1 y3ab7 w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 51.516<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab7 w590 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      50<span class=\"_ _0\"></span>.245  </div></td><td class=\"c x6d2 y3ab7 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">         21.625  </div></td></tr><tr><td class=\"c x27f y3ab8 w68f h14e\"><div class=\"t m0 x3a h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab8 w691 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      26<span class=\"_ _0\"></span>.142  </div></td><td class=\"c x6d1 y3ab8 w692 h14e\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 16.316<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab8 w590 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      16<span class=\"_ _0\"></span>.539  </div></td><td class=\"c x6d2 y3ab8 w693 h14e\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">           7.878  </div></td></tr><tr><td class=\"c x27f y3ab9 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.3 Esposizioni sca<span class=\"_ _0\"></span>dute deter<span class=\"_ _0\"></span>iorate<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab9 w691 ha1\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 4.104  </div></td><td class=\"c x6d1 y3ab9 w692 ha1\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">898 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x6d0 y3ab9 w590 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      10<span class=\"_ _0\"></span>.724  </div></td><td class=\"c x6d2 y3ab9 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">           1.528  </div></td></tr><tr><td class=\"c x27f y3aba w68f h14e\"><div class=\"t m0 x3a h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3aba w691 h14e\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    854  </div></td><td class=\"c x6d1 y3aba w692 h14e\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">211 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x6d0 y3aba w590 h14e\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    462  </div></td><td class=\"c x6d2 y3aba w693 h14e\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">109 </span> </div></td></tr><tr><td class=\"c x27f y3abb w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.4 Esposizioni n<span class=\"_ _0\"></span>on deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3abb w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 5.152.<span class=\"_ _0\"></span>500  </div></td><td class=\"c x6d1 y3abb w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 79.101<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3abb w590 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 6.136.<span class=\"_ _0\"></span>247  </div></td><td class=\"c x6d2 y3abb w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">         41.512  </div></td></tr><tr><td class=\"c x27f y3abc w68f h14e\"><div class=\"t m0 x3a h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3abc w691 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      36<span class=\"_ _0\"></span>.802  </div></td><td class=\"c x6d1 y3abc w692 h14e\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                    6.156<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3abc w590 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      23<span class=\"_ _0\"></span>.620  </div></td><td class=\"c x6d2 y3abc w693 h14e\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">           2.564  </div></td></tr><tr><td class=\"c x273 y3abe wda0 haf5\"><div class=\"t m0 x23f h3 y3abd ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">B. Esposizioni crediti<span class=\"_ _2\"></span>zie<span class=\"_ _1\"></span> fuori bil<span class=\"_ _0\"></span>ancio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6d3 y3abf wda1 ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">5.<span class=\"_ _0\"></span>274.782<span class=\"_ _324\"> </span></div></td><td class=\"c x6d4 y3abf wda2 ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">224.3<span class=\"_ _0\"></span>60<span class=\"_ _324\"> </span></div></td><td class=\"c x6d5 y3abf wda3 ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">6.<span class=\"_ _0\"></span>203.407<span class=\"_ _324\"> </span></div></td><td class=\"c x6d6 y3abf wd9d ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">76.716<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3ac0 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">B.1 Esposizion<span class=\"_ _0\"></span>i deteriorate<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ac0 w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      22<span class=\"_ _0\"></span>.398  </div></td><td class=\"c x6d1 y3ac0 w692 ha1\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                    1.831<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ac0 w590 ha1\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    633  </div></td><td class=\"c x6d2 y3ac0 w693 ha1\"><div class=\"t m0 x136 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 12 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3ac1 w68f h5de\"><div class=\"t m0 x67 h3 y2313 ff2 fse fc0 sc0 ls0 ws0\">B.2 Esposizion<span class=\"_ _0\"></span>i non deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ac1 w691 h5de\"><div class=\"t m0 x27 h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">                 3.172.<span class=\"_ _0\"></span>065  </div></td><td class=\"c x6d1 y3ac1 w692 h5de\"><div class=\"t m0 x34 h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">                    1.165<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ac1 w590 h5de\"><div class=\"t m0 x27 h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">                    225<span class=\"_ _0\"></span>.542  </div></td><td class=\"c x6d2 y3ac1 w693 h5de\"><div class=\"t m0 xef h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">285 </span> </div></td></tr><tr><td class=\"c x27f y3ac2 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x378 y3ac2 w691 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 3.<span class=\"_ _0\"></span>194.463 <span class=\"ff2\"> </span></div></td><td class=\"c x6d1 y3ac2 w692 ha1\"><div class=\"t m0 x34 h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                    <span class=\"_ _0\"></span>2.996 <span class=\"ff2\"> </span></div></td><td class=\"c x6d0 y3ac2 w590 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                    <span class=\"_ _0\"></span>226.175 <span class=\"ff2\"> </span></div></td><td class=\"c x6d2 y3ac2 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">              297 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3ac3 w697 ha1\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d7 y3ac3 w690 ha1\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x378 y3ac3 w691 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 8.<span class=\"_ _0\"></span>469.245 <span class=\"ff2\"> </span></div></td><td class=\"c x6d1 y3ac3 w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">               227.3<span class=\"_ _0\"></span>56 <span class=\"ff2\"> </span></div></td><td class=\"c x6d0 y3ac3 w590 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 6.<span class=\"_ _0\"></span>429.582 <span class=\"ff2\"> </span></div></td><td class=\"c x6d2 y3ac3 w698 ha1\"><div class=\"t m0 xef h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">         77.013 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3ac4 w68f h14e\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d7 y3ac4 w690 h14e\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x378 y3ac4 w691 h14e\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 8.<span class=\"_ _0\"></span>741.023 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d1 y3ac4 w692 h14e\"><div class=\"t m0 x33 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">               214.7<span class=\"_ _0\"></span>78 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d0 y3ac4 w590 h14e\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 5.<span class=\"_ _0\"></span>850.567 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d2 y3ac4 w693 h14e\"><div class=\"t m0 xef h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">         75.223 <span class=\"ff2 fs0\"> </span></div></td></tr></table></div><div class=\"c w69a h714 gsb0\"><div class=\"t m0 x19 hb y25e6 ff3 fs3 fc0 sc0 ls0 ws0\">B.2 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\" </div><div class=\"t m0 x19 hb y20ad ff3 fs3 fc0 sc0 ls0 ws0\">verso clientela </div></div><div class=\"c w69b h550 gsb1\"><div class=\"t m0 x19 hb yf3 ff3 fs3 fc0 sc0 ls0 ws0\">(Parte 1) </div></div><div class=\"c w6a0 h715 gsb2\"><div class=\"t m0 x3f hfe y214b ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<span class=\"_ _1\"></span> </div></div><div class=\"gsb3\"><table class=\"s wda4 haf6\" id=\"_d710aeb0-c647-48a2-b684-d4b8e4b537e1\"><tr><td></td><td></td><td class=\"c x6d8 y3ac5 w6a1 h268\"><div class=\"t m0 x1b hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Italia </div></td><td></td><td class=\"c x6d9 y3ac5 w69e h268\"><div class=\"t m0 x1f hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6da y3ac5 w6a2 h268\"><div class=\"t m0 x2b hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td></tr><tr><td class=\"c x4b5 y3ac6 w69b h550\"><div class=\"t m0 x19 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4b5 y3ac7 w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3ac7 w69d h550\"><div class=\"t m0 x3c h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 36.471  </div></td><td class=\"c x6db y3ac7 w32d h550\"><div class=\"t m0 x47 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-115.499  </div></td><td class=\"c x6d9 y3ac7 w538 h550\"><div class=\"t m0 x95 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6dc y3ac7 w6a3 h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls95\">4 </span> </div></td><td class=\"c x6dd y3ac7 w6a4 h550\"><div class=\"t m0 x114 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td></tr><tr><td class=\"c x4b5 y3ac8 w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3ac8 w69d h550\"><div class=\"t m0 x38 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 137.442  </div></td><td class=\"c x6db y3ac8 w32d h550\"><div class=\"t m0 xbe h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-72.568  </div></td><td class=\"c x6d9 y3ac8 w538 h550\"><div class=\"t m0 x5a h1b8 y1d9b ff2 fs10 fc0 sc0 ls95 ws0\">846 <span class=\"ls0\"> </span></div></td><td class=\"c x6dc y3ac8 w6a3 h550\"><div class=\"t m0 x35 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-649  </div></td><td class=\"c x6dd y3ac8 w6a4 h550\"><div class=\"t m0 x114 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td></tr><tr><td class=\"c x4b5 y3ac9 w69b h550\"><div class=\"t m0 x19 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizi<span class=\"_ _1\"></span>oni scadute de<span class=\"_ _1\"></span>teriorate </div></td><td></td><td class=\"c x6d8 y3ac9 w69d h550\"><div class=\"t m0 x3c h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 16.319  </div></td><td class=\"c x6db y3ac9 w32d h550\"><div class=\"t m0 x2e h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-2.738  </div></td><td class=\"c x6d9 y3ac9 w538 h550\"><div class=\"t m0 xc9 h1b8 y1d9b ff2 fs10 fc0 sc0 ls95 ws0\">32 <span class=\"ls0\"> </span></div></td><td class=\"c x6dc y3ac9 w6a3 h550\"><div class=\"t m0 x2e h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls95\">5 </span> </div></td><td class=\"c x6dd y3ac9 w6a4 h550\"><div class=\"t m0 xd7 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">1 </span> </div></td></tr><tr><td class=\"c x4b5 y3aca w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3aca w69d h550\"><div class=\"t m0 x138 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.996.318  </div></td><td class=\"c x6db y3aca w32d h550\"><div class=\"t m0 x47 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-131.602  </div></td><td class=\"c x6d9 y3aca w538 h550\"><div class=\"t m0 x2a h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">288.172  </div></td><td class=\"c x6dc y3aca w6a3 h550\"><div class=\"t m0 x35 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-171  </div></td><td class=\"c x6dd y3aca w6a4 h550\"><div class=\"t m0 x8b h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.779  </div></td></tr><tr><td class=\"c x4b5 y3acb w69b h5b3\"><div class=\"t m0 x218 hfe y20c5 ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x6d8 y3acb w69d h5b3\"><div class=\"t m0 x138 h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\"> 15.186.550 <span class=\"ff3\"> </span></div></td><td class=\"c x6db y3acb w32d h5b3\"><div class=\"t m0 x47 h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\">-322.407 <span class=\"ff3\"> </span></div></td><td class=\"c x6d9 y3acb w538 h5b3\"><div class=\"t m0 x2a h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\">289.050 <span class=\"ff3\"> </span></div></td><td class=\"c x6dc y3acb w6a3 h5b3\"><div class=\"t m0 x35 h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\">-829 <span class=\"ff3\"> </span></div></td><td class=\"c x6dd y3acb w6a4 h5b3\"><div class=\"t m0 x8b h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\"> 7.780 <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x4b5 y3acc w69b h550\"><div class=\"t m0 x19 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4b5 y3acd w69b h550\"><div class=\"t m0 x19 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3acd w69d h550\"><div class=\"t m0 x3c h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 22.997  </div></td><td class=\"c x6db y3acd w32d h550\"><div class=\"t m0 x2e h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-1.843  </div></td><td class=\"c x6d9 y3acd w538 h550\"><div class=\"t m0 xc9 h1b8 y1d9b ff2 fs10 fc0 sc0 ls95 ws0\">34 <span class=\"ls0\"> </span></div></td><td class=\"c x6dc y3acd w6a3 h550\"><div class=\"t m0 x2a h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6dd y3acd w6a4 h550\"><div class=\"t m0 x114 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td></tr><tr><td class=\"c x4b5 y3ace w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3ace w69d h550\"><div class=\"t m0 x75 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.769.134  </div></td><td class=\"c x6db y3ace w32d h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-1.614  </div></td><td class=\"c x6d9 y3ace w538 h550\"><div class=\"t m0 x2f h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">17.149  </div></td><td class=\"c x6dc y3ace w6a3 h550\"><div class=\"t m0 x2a h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6dd y3ace w6a4 h550\"><div class=\"t m0 x34 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">704 </span> </div></td></tr><tr><td class=\"c x4b5 y3acf w69b h550\"><div class=\"t m0 x6a hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B) </div></td><td></td><td class=\"c x6d8 y3acf w69d h550\"><div class=\"t m0 x75 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.792.131 <span class=\"ff3\"> </span></div></td><td class=\"c x6db y3acf w32d h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-3.457 <span class=\"ff3\"> </span></div></td><td class=\"c x6d9 y3acf w538 h550\"><div class=\"t m0 x2f h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">17.183 <span class=\"ff3\"> </span></div></td><td class=\"c x6dc y3acf w6a3 h550\"><div class=\"t m0 x2a h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x6dd y3acf w6a4 h550\"><div class=\"t m0 x34 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">704 </span><span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x4b5 y3ad0 w6a5 h550\"><div class=\"t m0 x133 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x6de y3ad0 w69c h550\"><div class=\"t m0 x71 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x6d8 y3ad0 w69d h550\"><div class=\"t m0 x138 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 18.978.681 <span class=\"ff3\"> </span></div></td><td class=\"c x6db y3ad0 w32d h550\"><div class=\"t m0 x47 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-325.864 <span class=\"ff3\"> </span></div></td><td class=\"c x6d9 y3ad0 w538 h550\"><div class=\"t m0 x2a h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">306.233 <span class=\"ff3\"> </span></div></td><td class=\"c x6dc y3ad0 w6a3 h550\"><div class=\"t m0 x35 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-829 <span class=\"ff3\"> </span></div></td><td class=\"c x6dd y3ad0 w5a8 h550\"><div class=\"t m0 x8b h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 8.484 <span class=\"ff3\"> </span></div></td></tr><tr><td></td><td class=\"c x6e0 y3208 wda5 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _324\"> </span></div><div class=\"t m0 x6df hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023</div></td><td class=\"c x6d8 y3ad1 w69d h550\"><div class=\"t m0 x1f3 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">        18.227<span class=\"_ _1\"></span>.826  </div></td><td class=\"c x6db y3ad1 w32d h550\"><div class=\"t m0 x35 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-311.145<span class=\"_ _1\"></span>  </div></td><td class=\"c x6d9 y3ad1 w538 h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">             248.460<span class=\"_ _1\"></span>  </div></td><td class=\"c x6dc y3ad1 w6a3 h550\"><div class=\"t m0 x2b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-1.169  </div></td><td class=\"c x6dd y3ad1 w6a4 h550\"><div class=\"t m0 x2a hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">           2.221  </div></td></tr></table></div><div class=\"c w69d h2ae gsb4\"><div class=\"t m64 xa0 hfe y2127 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni </div><div class=\"t m64 x75 hfe y103 ff3 fs10 fc0 sc0 ls0 ws0\">netta </div></div><div class=\"c w32d h2ae gsb5\"><div class=\"t m64 x2d hfe y2628 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe y137 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe yfcd ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w3a0 h2ae gsb6\"><div class=\"t m64 x2a hfe y2127 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni </div><div class=\"t m64 x2c hfe y103 ff3 fs10 fc0 sc0 ls0 ws0\">netta </div></div><div class=\"c w3f3 h2ae gsb7\"><div class=\"t m64 x27 hfe y2628 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 x4c hfe y137 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 x4c hfe yfcd ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a2 h2ae gsb8\"><div class=\"t m64 x4f hfe y2127 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni </div><div class=\"t m64 xb7 hfe y103 ff3 fs10 fc0 sc0 ls0 ws0\">netta </div></div><div class=\"c w6a6 h5b0 gsb9\"><div class=\"t m0 xdd hb yf4f ff3 fs3 fc0 sc0 ls0 ws0\">B.2 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\" </div><div class=\"t m0 xdd hb y20ad ff3 fs3 fc0 sc0 ls0 ws0\">verso clientela </div></div><div class=\"c w61c h550 gsba\"><div class=\"t m0 xdd hb yf3 ff3 fs3 fc0 sc0 ls0 ws0\">(Parte 2) </div></div><div class=\"c w6a9 h716 gsbb\"><div class=\"t m0 x25 hfe y266c ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<span class=\"_ _1\"></span> </div></div><div class=\"gsbc\"><table class=\"s wda6 haf7\" id=\"_6a0ebcde-7010-4657-954d-ab6c921473ac\"><tr><td></td><td></td><td class=\"c x66e y3ad2 w6a7 h268\"><div class=\"t m0 x3a hfe y81d ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td><td class=\"c x6e1 y3ad2 w6aa h268\"><div class=\"t m0 x75 hfe y81d ff3 fs10 fc0 sc0 ls0 ws0\">Asia </div></td><td></td><td></td><td class=\"c x6e2 y3ad2 w6ab h268\"><div class=\"t m0 x35 hfe y81d ff3 fs10 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3ad3 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad4 w61c h62d\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ad4 w6a8 h62d\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td class=\"c x6e3 y3ad5 wda7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x6e4 y3ad5 wb25 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">1</div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ad4 w6a7 h62d\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3ad4 w6a8 h62d\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3ad4 w32c h62d\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad6 w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ad6 w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3ad6 w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ad6 w6a7 h273\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3ad6 w6a8 h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3ad6 w32c h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad7 w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizioni s<span class=\"_ _1\"></span>cadute det<span class=\"_ _1\"></span>eriorate </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ad7 w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3ad7 w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ad7 w6a7 h273\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3ad7 w6a8 h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3ad7 w32c h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad8 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3ad8 w6a7 h550\"><div class=\"t m0 x9 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ls95\">7</span><span class=\"ls95\"> </span> </div></td><td class=\"c x6e1 y3ad8 w6a8 h550\"><div class=\"t m0 x1f h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">     <span class=\"ls0\">1.092  </span></div></td><td class=\"c x659 y3ad8 w32c h550\"><div class=\"t m0 x9 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ls95\">3</span><span class=\"ls95\"> </span> </div></td><td class=\"c x6e2 y3ad8 w6a8 h550\"><div class=\"t m0 x30 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">            <span class=\"ls0\">4.105 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x6e3 y3ad9 wda7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x6e4 y3ad9 wb25 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">8<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3ada w61c h550\"><div class=\"t m0 x14f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x66e y3ada w6a7 h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">7 </span> </div></td><td class=\"c x6e1 y3ada w6a8 h550\"><div class=\"t m0 x4c hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">      1.092  </div></td><td class=\"c x659 y3ada w32c h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">3 </span> </div></td><td class=\"c x6e2 y3ada w6a8 h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">            4.105  </div></td><td></td><td class=\"c x698 y3ada w6a7 h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">9 </span> </div></td></tr><tr><td class=\"c x259 y3adb w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3adc w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3adc w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3adc w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3adc w6a7 h273\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3adc w6a8 h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3adc w32c h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3add w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3add w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3add w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3add w6a7 h273\"><div class=\"t m0 x28 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3add w6a8 h273\"><div class=\"t m0 x23 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3add w32c h273\"><div class=\"t m0 x23 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ade w61c h294\"><div class=\"t m0 x16 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B)<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ade w6a8 h294\"><div class=\"t m0 x3a hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">                  -<span class=\"ls84\">   <span class=\"_ _1\"></span></span> </div></td><td></td><td class=\"c x698 y3ade w6a7 h294\"><div class=\"t m0 xee hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">               -<span class=\"ls84\">   </span> </div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ade w6a7 h294\"><div class=\"t m0 x28 hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">                               </div><div class=\"t m0 x75 h1b8 y13d ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls84\">   </span><span class=\"ff2\"> </span></div></td><td class=\"c x6e1 y3ade w6a8 h294\"><div class=\"t m0 x23 hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">                          </div><div class=\"t m0 x75 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls84\">   </span> </div></td><td class=\"c x659 y3ade w32c h294\"><div class=\"t m0 x23 hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">                               </div><div class=\"t m0 x75 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls84\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3adf w6ac h550\"><div class=\"t m0 x96 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3adf w32c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x66e y3adf w6a7 h550\"><div class=\"t m0 x138 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">7 </span> </div></td><td class=\"c x6e1 y3adf w6a8 h550\"><div class=\"t m0 x4c hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">      1.092  </div></td><td class=\"c x659 y3adf w32c h550\"><div class=\"t m0 x138 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">3 </span> </div></td><td class=\"c x6e2 y3adf w6a8 h550\"><div class=\"t m0 x30 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">            4.105  </div></td><td></td><td class=\"c x698 y3adf w3d3 h550\"><div class=\"t m0 x138 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">9 </span> </div></td></tr><tr><td class=\"c x259 y3ae0 w61c h550\"><div class=\"t m0 x96 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3ae0 w32c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x66e y3ae0 w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3ae0 w6a8 h550\"><div class=\"t m0 x4b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                <span class=\"ls87\">437 </span> </div></td><td class=\"c x659 y3ae0 w32c h550\"><div class=\"t m0 x3b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                      -   <span class=\"_ _1\"></span> </div></td><td class=\"c x6e2 y3ae0 w6a8 h550\"><div class=\"t m0 x2b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">       1.589 <span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x698 y3ae0 w6a7 h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">1 </span> </div></td></tr></table></div><div class=\"c w6a7 h717 gsbd\"><div class=\"t m64 x2d hfe y2628 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe y137 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe yfd0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a8 h717 gsbe\"><div class=\"t m64 x2d hfe y2127 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni </div><div class=\"t m64 xa8 hfe y103 ff3 fs10 fc0 sc0 ls0 ws0\">netta </div></div><div class=\"c w32c h717 gsbf\"><div class=\"t m64 x2d hfe y2628 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe y137 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe yfd0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a8 h717 gsc0\"><div class=\"t m64 x2d hfe y2127 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni </div><div class=\"t m64 xa8 hfe y103 ff3 fs10 fc0 sc0 ls0 ws0\">netta </div></div><div class=\"c w6a7 h717 gsc1\"><div class=\"t m64 x2d hfe y2628 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe y137 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe yfd0 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6ae h714 gsc3\"><div class=\"t m0 xdd hb5 y25e6 ff3 fs4 fc0 sc0 ls0 ws0\">B.3 Consolidato prudenziale <span class=\"_ _1\"></span>- Distribuzione territoriale delle es<span class=\"_ _1\"></span>posizioni creditizie per cassa e \"fuori bilancio<span class=\"_ _1\"></span>\"<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hb5 y1dc3 ff3 fs4 fc0 sc0 ls0 ws0\">verso banche<span class=\"_ _324\"> </span> </div></div><div class=\"c w61c h550 gsc4\"><div class=\"t m0 xdd hb y1dc3 ff3 fs3 fc0 sc0 ls0 ws0\">(Parte 1)<span class=\"_ _324\"> </span> </div></div><div class=\"c w6b0 h719 gsc5\"><div class=\"t m0 x34 hfe y106 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<span class=\"_ _1\"></span> </div></div><div class=\"gsc6\"><table class=\"s wda8 haf8\" id=\"_6873f0dc-2313-43ef-b053-1f4d9eec0ce5\"><tr><td></td><td></td><td class=\"c x6e5 y3ae1 w6b1 h268\"><div class=\"t m0 x25 hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Italia </div></td><td></td><td class=\"c x258 y3ae1 w649 h268\"><div class=\"t m0 x2d hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e6 y3ae1 w6a7 h268\"><div class=\"t m0 x3a hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td></tr><tr><td class=\"c x259 y3ae2 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ae3 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3ae3 w496 h550\"><div class=\"t m0 x34 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e7 y3ae3 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y3ae3 w518 h550\"><div class=\"t m0 x23 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3ae3 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e6 y3ae3 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3ae4 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3ae4 w496 h550\"><div class=\"t m0 x34 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e7 y3ae4 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y3ae4 w518 h550\"><div class=\"t m0 x23 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3ae4 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e6 y3ae4 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3ae5 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizioni s<span class=\"_ _1\"></span>cadute det<span class=\"_ _1\"></span>eriorate </div></td><td></td><td class=\"c x6e5 y3ae5 w496 h550\"><div class=\"t m0 x34 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e7 y3ae5 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y3ae5 w518 h550\"><div class=\"t m0 x23 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3ae5 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e6 y3ae5 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3ae6 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3ae6 w496 h550\"><div class=\"t m0 x3b h1b8 y20ad ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">1.76<span class=\"_ _1\"></span>2.484 </span><span class=\"ls0\"> </span></div></td><td class=\"c x6e7 y3ae6 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(705)  </div></td><td class=\"c x258 y3ae6 w518 h550\"><div class=\"t m0 x71 h1b8 y20ad ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">144.7<span class=\"_ _1\"></span>87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x6e8 y3ae6 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(119)  </div></td><td class=\"c x6e6 y3ae6 w6a7 h550\"><div class=\"t m0 x42 h1b8 y20ad ff2 fs10 fc0 sc0 lsb2 ws0\">                 <span class=\"ls0\">60<span class=\"_ _1\"></span>6</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x259 y3ae7 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x6e5 y3ae7 w496 h550\"><div class=\"t m0 x3f h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\"> 1.762.484 <span class=\"ff3\"> </span></div></td><td class=\"c x6e7 y3ae7 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(705) <span class=\"ff3\"> </span></div></td><td class=\"c x258 y3ae7 w518 h550\"><div class=\"t m0 x35 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\"> 144.787 <span class=\"ff3\"> </span></div></td><td class=\"c x6e8 y3ae7 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(119)<span class=\"ff3\"> </span></div></td><td class=\"c x6e6 y3ae7 w6a7 h550\"><div class=\"t m0 x4e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">606</span><span class=\"ls95\"> </span><span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3ae8 w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ae9 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3aea w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3aea w496 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                   <span class=\"_ _1\"></span><span class=\"ls0\">13.626 </span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x6e7 y3aea w32c h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x258 y3aea w518 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"ls0\">72<span class=\"_ _1\"></span>4 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3aeb w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B) </div></td><td></td><td class=\"c x6e5 y3aeb w496 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                     13.6<span class=\"_ _1\"></span>26  </div></td><td class=\"c x6e7 y3aeb w32c h550\"><div class=\"t m0 x36 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x258 y3aeb w518 h550\"><div class=\"t m0 x67 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                   <span class=\"ls87\">724 </span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3aec w6ac h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3aec w6af h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x6e5 y3aec w496 h550\"><div class=\"t m0 x8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">              1.776<span class=\"_ _1\"></span>.110  </div></td><td class=\"c x6e7 y3aec w32c h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(<span class=\"ls87\">706</span>)  </div></td><td class=\"c x258 y3aec w518 h550\"><div class=\"t m0 x67 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">            145.51<span class=\"_ _1\"></span>1  </div></td><td class=\"c x6e8 y3aec w32c h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(<span class=\"ls87\">119</span>)  </div></td><td class=\"c x6e6 y3aec w3d3 h550\"><div class=\"t m0 x4b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                <span class=\"ls87\">606</span><span class=\"ls87\"> </span> </div></td></tr><tr><td class=\"c x259 y3aed w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3aed w6af h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x6e5 y3aed w496 h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.359.423 </div></td><td class=\"c x6e7 y3aed w32c h550\"><div class=\"t m0 x47 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(1.399) </div></td><td class=\"c x258 y3aed w518 h550\"><div class=\"t m0 x47 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">127.486 </div></td><td class=\"c x6e8 y3aed w32c h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(162) </div></td><td class=\"c x6e6 y3aed w6a7 h550\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">210<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w496 h71a gsc7\"><div class=\"t m64 x2a hfe y2147 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _324\"> </span></div><div class=\"t m64 x2a hfe y2673 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w32c h71a gsc8\"><div class=\"t m64 x2d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe yc96 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe y2674 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w518 h71a gsc9\"><div class=\"t m64 x1f3 hfe y2147 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f3 hfe y2673 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w32c h71a gsca\"><div class=\"t m64 x2d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe yc96 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe y2674 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a7 h71a gscb\"><div class=\"t m64 x20 hfe y2147 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _324\"> </span></div><div class=\"t m64 x20 hfe y2673 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a6 h71b gscc\"><div class=\"t m0 xdd hb y20c1 ff3 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd hb y1f09 ff3 fs3 fc0 sc0 ls0 ws0\">B.3 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\"<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hb yf8 ff3 fs3 fc0 sc0 ls0 ws0\">verso banche<span class=\"_ _324\"> </span> </div></div><div class=\"c w61c h268 gscd\"><div class=\"t m0 xdd hb y216c ff3 fs3 fc0 sc0 ls0 ws0\">(Parte 2)<span class=\"_ _324\"> </span> </div></div><div class=\"c w6a9 h71c gsce\"><div class=\"t m0 x25 hfe y106 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<span class=\"_ _1\"></span> </div></div><div class=\"gscf\"><table class=\"s wda9 haf9\" id=\"_f5998e0f-2e74-4bc7-beaf-2c80966c6e78\"><tr><td></td><td></td><td class=\"c x66e y3aee w6a7 h268\"><div class=\"t m0 x3a hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td><td class=\"c x6e1 y3aee w6aa h268\"><div class=\"t m0 x75 hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Asia </div></td><td></td><td class=\"c x6e2 y3aee w6ab h268\"><div class=\"t m0 x35 hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3aef w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3af0 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af0 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af0 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af0 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af0 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af0 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af1 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af1 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af1 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af1 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af1 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af1 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af2 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizioni s<span class=\"_ _1\"></span>cadute det<span class=\"_ _1\"></span>eriorate </div></td><td></td><td class=\"c x66e y3af2 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af2 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af2 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af2 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af2 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af3 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af3 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af3 w6a8 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">985<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x659 y3af3 w32c h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x6e2 y3af3 w6a8 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af3 w6a7 h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">(3) </div></td></tr><tr><td class=\"c x259 y3af4 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x66e y3af4 w6a7 h550\"><div class=\"t m0 x75 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af4 w6a8 h550\"><div class=\"t m0 xa0 hfe y20ad ff3 fs10 fc0 sc0 ls87 ws0\">985<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x659 y3af4 w32c h550\"><div class=\"t m0 x36 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x6e2 y3af4 w6a8 h550\"><div class=\"t m0 xa0 hfe y20ad ff3 fs10 fc0 sc0 ls87 ws0\">177 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af4 w6a7 h550\"><div class=\"t m0 x36 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">(3)  </div></td></tr><tr><td class=\"c x259 y3af5 w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3af6 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af6 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af6 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af6 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af6 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af6 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af7 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af7 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af7 w6a8 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">2.860<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x659 y3af7 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af7 w6a8 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">100 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af7 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af8 w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B) </div></td><td></td><td class=\"c x66e y3af8 w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af8 w6a8 h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.860  </div></td><td class=\"c x659 y3af8 w32c h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af8 w6a8 h550\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">100 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af8 w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af9 w6ac h5b3\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3af9 w32c h5b3\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x66e y3af9 w6a7 h5b3\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af9 w6a8 h5b3\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">3.845  </div></td><td class=\"c x659 y3af9 w32c h5b3\"><div class=\"t m0 x36 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x6e2 y3af9 w6a8 h5b3\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">277 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af9 w3d3 h5b3\"><div class=\"t m0 x36 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(3)  </div></td></tr><tr><td class=\"c x259 y3afa w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3afa w32c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x66e y3afa w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3afa w6a8 h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">4.094  </div></td><td class=\"c x659 y3afa w32c h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3afa w6a8 h550\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">126 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3afa w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table></div><div class=\"c w6a7 h71d gsd0\"><div class=\"t m64 x2d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe yc96 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe y2676 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a8 h71d gsd1\"><div class=\"t m64 x20 hfe y2147 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _324\"> </span></div><div class=\"t m64 x20 hfe y2677 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w32c h71d gsd2\"><div class=\"t m64 x2d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe yc96 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe y2676 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a8 h71d gsd3\"><div class=\"t m64 x20 hfe y2147 ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni netta<span class=\"_ _324\"> </span></div><div class=\"t m64 x20 hfe y2677 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w6a7 h71d gsd4\"><div class=\"t m64 x2d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche valore </div><div class=\"t m64 xa8 hfe yc96 ff3 fs10 fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div><div class=\"t m64 xa8 hfe y2676 ff3 fs10 fc0 sc0 ls0 ws0\"> </div></div>B.4      Grandi esposizioni Con riferimento <span class=\"_ _1\"></span>alla normativa<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>vigilanza vi<span class=\"_ _1\"></span>gente \u00e8 stata <span class=\"_ _1\"></span>rilevata la<span class=\"_ _1\"></span> seguente situaz<span class=\"_ _1\"></span>ione al <span class=\"_ _1\"></span>31 dicembre 202<span class=\"ls0\">4: </span><table class=\"s wdaa hafa\" id=\"_55b4d6a3-9a2b-45de-b69d-65ca550c45ac\"><tr><td></td><td class=\"c x6ea y3afc wbc8 ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _324\"> </span></div></td><td class=\"c x6eb y3afc wbc8 ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _324\"> </span></div></td><td class=\"c x6ec y3afd w3d3 h71e\"><div class=\"t m0 x30 h58b y1f1e ff12 fse fc0 sc0 ls0 ws0\">Numero </div><div class=\"t m0 x35 h58b y107 ff12 fse fc0 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td class=\"c x6ed y3afd w6b5 h71e\"><div class=\"t m0 xdd h58b y241b ff12 fse fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x6ee y3afe wdab ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">(valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x6ef y3afe wdac ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">(valore<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x6f0 y3aff wdad ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">bilancio)<span class=\"_ _324\"> </span></div></td><td class=\"c x6f1 y3aff wdae ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">ponderato)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x6ed y3b00 w6b5 h5f4\"><div class=\"t m0 xdd h3b y140e ff2 fse fc0 sc0 ls0 ws0\">Grandi espos<span class=\"_ _0\"></span>izioni  </div></td><td class=\"c x6f2 y3b00 w6b6 h5f4\"><div class=\"t m0 x20 h3b y140e ff2 fse fc0 sc0 ls0 ws0\">8.098.382 </div></td><td class=\"c x6f3 y3b00 w6b7 h5f4\"><div class=\"t m0 x20 h3b y140e ff2 fse fc0 sc0 ls0 ws0\">293.274 </div></td><td></td><td class=\"c x6ec y3b00 w3d3 h5f4\"><div class=\"t m0 x22 h3b y140e ff2 fse fc0 sc0 ls0 ws0\">6 </div></td></tr></table>Le posizioni rilevate s<span class=\"_ _1\"></span>ono riconducib<span class=\"_ _1\"></span>ili a: <span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>attivit\u00e0 fiscali del<span class=\"_ _1\"></span>la banca e titoli governa<span class=\"_ _1\"></span>tivi italia<span class=\"_ _1\"></span>ni,<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff5\">partecipazione al<span class=\"_ _1\"></span> capitale della B<span class=\"_ _1\"></span>anca d\u2019Itali<span class=\"_ _1\"></span>a,</span></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>garanzie prestate dal F<span class=\"_ _1\"></span>ondo di gara<span class=\"_ _1\"></span>nzia L.23.12.1<span class=\"_ _1\"></span>996 N.662,<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>operativit\u00e0 in pronti c<span class=\"_ _1\"></span>ontro termine c<span class=\"_ _1\"></span>on Cassa di <span class=\"_ _1\"></span>Compensazione e<span class=\"_ _1\"></span> Garanzia.<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff5\">esposizioni <span class=\"_ _8d\"> </span>con <span class=\"_ _47\"> </span>C<span class=\"_ _1\"></span>redite <span class=\"_ _8d\"> </span>Agricole <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>liquidit\u00e0 <span class=\"_ _8d\"> </span>depositata <span class=\"_ _8d\"> </span>nell\u2019am<span class=\"_ _1\"></span>bito <span class=\"_ _8d\"> </span>dell\u2019opera<span class=\"_ _1\"></span>zione <span class=\"_ _47\"> </span>di<span class=\"_ _1\"></span> </span></span>covered bond, per tit<span class=\"_ _1\"></span>oli di debi<span class=\"_ _1\"></span>to inclusi nel porta<span class=\"_ _1\"></span>foglio di propriet\u00e0 e per<span class=\"_ _1\"></span> long term rep<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>garanzie prestate da <span class=\"_ _1\"></span>SACE.<span class=\"_ _1\"></span> C.<span class=\"ls0\"> <span class=\"_ _c9\"> </span>Operazio<span class=\"_ _1\"></span>ni di cartolarizzazione <span class=\"_ _1\"></span> </span>Informazioni di natura qualitativa<span class=\"_ _1\"></span> Operazione GACS \u201c2Worlds s<span class=\"_ _1\"></span>.r.l.\u201d realizzata da Banco Desio q<span class=\"_ _1\"></span>uale originator<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span><span class=\"ff5\">2018 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>realizzata <span class=\"_ _1\"></span>un\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>ricors<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>procedura <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il </span>rilascio da parte dello <span class=\"_ _0\"></span>Stato italiano della garanzia <span class=\"_ _0\"></span>sulla cartolarizzazione delle <span class=\"_ _0\"></span>sofferenze sui titoli senior <span class=\"_ _0\"></span>ai sensi del D.L. 18/2016 (\u201cGACS\u201d)<span class=\"_ _0\"></span> finalizzata al <span class=\"ff2\">deconsolidamento di crediti del Gruppo Banco Desio per <span class=\"_ _0\"></span>un </span>controvalore lordo di Euro<span class=\"_ _1\"></span> 1,0 miliardi (l\u2019\u201cOperazione\u201d).<span class=\"ff2\"> </span>L\u2019Operazione <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stata <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>fine <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>realizzare <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>tras<span class=\"_ _1\"></span>ferimento <span class=\"_ _2d\"> </span>significativo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>credito<span class=\"_ _1\"></span> associato <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>cartolarizzati <span class=\"_ _3\"></span>(\u201cSRT\u201d) <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>artt<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>243 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ss. <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>(UE) <span class=\"_ _29\"></span>n. <span class=\"_ _3\"></span>575/2013<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>il portafoglio soff<span class=\"_ _1\"></span>erenze di riferimen<span class=\"ff5\">to, c<span class=\"_ _1\"></span>eduto il 12 giu<span class=\"_ _1\"></span>gno 2018 alla societ\u00e0 veic<span class=\"_ _1\"></span>olo \u201c2Worlds <span class=\"_ _1\"></span>s.r.l.\u201d (\u201cSPV\u201d o </span>\u201cVeicolo\u201d) <span class=\"_ _3\"></span>appositament<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>costitui<span class=\"_ _1\"></span>ta, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _29\"></span>composto <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>contratti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>finanziamento <span class=\"_ _29\"></span>ipotecari <span class=\"_ _3\"></span>o <span class=\"_ _29\"></span>chirografari erogati <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Desio <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Brianza <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>Banca <span class=\"_ _3f\"> </span>Popolare <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Spoleto <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>f<span class=\"_ _1\"></span>avo<span class=\"_ _1\"></span>re <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>clientela \u201csecured\u201d, <span class=\"_ _2d\"> </span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>r<span class=\"_ _1\"></span>apporti <span class=\"_ _2c\"> </span>garantiti <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>ipoteche,  e<span class=\"_ _0\"></span>d <span class=\"_ _2c\"> </span>\u201cunsecured\u201d, <span class=\"_ _2c\"> </span>o<span class=\"_ _1\"></span>vvero <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>rapporti  privi <span class=\"_ _2d\"> </span>di garanzie reali. In data 25 giugno 2018 la SPV ha quindi em<span class=\"_ _1\"></span>esso le seguenti class<span class=\"_ _1\"></span>i di titoli ABS (Asset<span class=\"_ _1\"></span>-Backed Securiti<span class=\"_ _1\"></span>es): \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">titoli <span class=\"_ _1\"></span>senior <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Euro<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>28<span class=\"_ _1\"></span>8,5 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>cor<span class=\"_ _0\"></span>rispondenti <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>28,8% <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Gross <span class=\"_ _3\"></span>Book <span class=\"_ _1\"></span>Value <span class=\"_ _1\"></span>(GBV) <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di </span></span>individuazione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _29\"></span>2020, <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rating <span class=\"_ _29\"></span>\u201cBBB <span class=\"_ _3\"></span>Lo<span class=\"_ _1\"></span>w\u201d <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>\u201cBBB\u201d<span class=\"_ _1\"></span> rispettivamente da parte di DBRS Ratings L<span class=\"_ _1\"></span>td e Scope Ratings <span class=\"_ _1\"></span>GmbH; \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">titoli <span class=\"_ _1\"></span>mezzanine <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>30,2 <span class=\"_ _3\"></span>milioni <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>attribuito <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rating <span class=\"_ _1\"></span>\u201cB <span class=\"_ _3\"></span>Low\u201d <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>\u201cB\u201d <span class=\"_ _3\"></span>rispettivamente </span></span>da parte di DBRS Ratings Ltd e Scope Ratin<span class=\"_ _1\"></span>gs GmbH;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">titoli junior pari a Euro 9,0 milioni, privi di r<span class=\"_ _1\"></span>ating. </span></span>In data <span class=\"_ _2\"></span>11 luglio 2018, <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> Gr<span class=\"_ _0\"></span>uppo Banc<span class=\"_ _0\"></span>o Desio <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>accettato l\u2019accordo de<span class=\"_ _0\"></span>finitivo vincolante <span class=\"_ _2\"></span>per la ce<span class=\"_ _0\"></span>ssione del 95% dei <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>mezzanine <span class=\"_ _1\"></span>e junior, <span class=\"_ _1\"></span>che si <span class=\"_ _1\"></span>\u00e8 p<span class=\"_ _1\"></span>erfezionata <span class=\"_ _1\"></span>in data <span class=\"_ _1\"></span>23 luglio<span class=\"_ _1\"></span> 2018 <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>il regolamento<span class=\"_ _1\"></span> della transazione stessa e quindi il <span class=\"_ _1\"></span>deconsolidamento<span class=\"_ _1\"></span> delle sofferenze cedute.<span class=\"_ _324\"> </span>In <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>ottobre <span class=\"_ _3d\"> </span>2018 <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _3d\"> </span>Banco <span class=\"_ _3d\"> </span>Desio <span class=\"_ _3d\"> </span>ha <span class=\"_ _3d\"> </span>ricevuto <span class=\"_ _3d\"> </span>formale <span class=\"_ _3d\"> </span>comunicazione <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Ministr<span class=\"_ _1\"></span>o dell\u2019economia <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>finanze, <span class=\"_ _3\"></span>con provv<span class=\"_ _1\"></span>edimento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>5 settembre <span class=\"_ _3\"></span>2018, <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>concesso la <span class=\"_ _3\"></span>garanzia <span class=\"_ _1\"></span>dello Stato <span class=\"_ _47\"> </span>sui <span class=\"_ _8d\"> </span>titoli <span class=\"_ _47\"> </span>senior <span class=\"_ _8d\"> </span>emessi <span class=\"_ _8d\"> </span>dal <span class=\"_ _47\"> </span>Veicolo <span class=\"_ _8d\"> </span>con <span class=\"_ _8d\"> </span>efficacia <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>dall<span class=\"_ _1\"></span>a <span class=\"_ _47\"> </span>data <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>adoz<span class=\"_ _1\"></span>ione <span class=\"_ _47\"> </span>del <span class=\"_ _8d\"> </span>suddetto provvedimento in quanto ri<span class=\"_ _1\"></span>sultavano gi\u00e0 verificate le condizioni previste dal D<span class=\"_ _1\"></span>.L. 18/2016.<span class=\"_ _1\"></span> Si s<span class=\"_ _1\"></span>egnala c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mese <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>riacquist<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>sofferenze <span class=\"_ _1\"></span>incluse <span class=\"_ _1\"></span>nel portafoglio <span class=\"_ _3\"></span>ceduto <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>2018 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cartolarizzazione <span class=\"_ _3\"></span>\u201c2Worlds <span class=\"_ _1\"></span>srl<span class=\"_ _1\"></span>\u201d, <span class=\"_ _1\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>richiesta <span class=\"_ _1\"></span>di indennizzo, per <span class=\"_ _1\"></span>un GBV pa<span class=\"_ _1\"></span>ri a <span class=\"_ _1\"></span>22,4 milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di euro. Il <span class=\"_ _1\"></span>prezzo di <span class=\"_ _1\"></span>riacquisto \u00e8 <span class=\"_ _1\"></span>stato pattuito <span class=\"_ _1\"></span>in 8 milioni <span class=\"_ _1\"></span>di euro (pari al prezzo ori<span class=\"_ _1\"></span>ginario, aumentato degli interessi e al netto<span class=\"_ _1\"></span> di eventuali incass<span class=\"_ _1\"></span>i dalla cut<span class=\"_ _3\"></span>-off alla data di riacquisto). <span class=\"_ _3d\"> </span>I  crediti <span class=\"_ _3d\"> </span>sono  stati <span class=\"_ _3d\"> </span>trattati <span class=\"_ _3d\"> </span>come  previsto <span class=\"_ _3d\"> </span>dal  principio <span class=\"_ _40\"> </span>IFRS9  come <span class=\"_ _3d\"> </span>POCI  (purchased <span class=\"_ _3d\"> </span>or originated <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>impaired) <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un fair<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>4,6 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>coerentemente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>le policy di valutazione della Banca).<span class=\"_ _1\"></span> Operazione Lumen realizzata da Banco Desio me<span class=\"_ _1\"></span>diante investimento in ABS<span class=\"_ _3\"></span> Nel <span class=\"_ _1\"></span>2020<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>(Asset-<span class=\"ff5\">Backed <span class=\"_ _3\"></span>Security <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u201cABS\u201d) <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>50 <span class=\"_ _3\"></span>milioni, <span class=\"_ _3\"></span>emesso <span class=\"_ _1\"></span>da </span>Lumen SPV <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span>(societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u201cSPV\u201d), <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>come atti<span class=\"_ _1\"></span>vit\u00e0 sott<span class=\"_ _1\"></span>ostante finanziamenti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>lungo termine concessi da Credimi S.p.A. <span class=\"ff5\">(\u201cOriginator\u201d) </span>a PMI e assistiti da garanzia <span class=\"_ _0\"></span>del Medio Credito Centrale (MCC) come <span class=\"_ _1\"></span>previsto<span class=\"_ _1\"></span> dal <span class=\"_ _1\"></span>DL<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>dell\u20198 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2020 <span class=\"_ _1\"></span>(cd DL <span class=\"_ _1\"></span>Liquidit\u00e0). <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del 20<span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata s<span class=\"_ _1\"></span>ottoscritta un\u2019altra emissione di Lumen con <span class=\"_ _0\"></span>sottostanti finanziamenti della <span class=\"_ _0\"></span>stessa tipologia per ulteri<span class=\"ff2 ls2a\">ori<span class=\"ls0\"> Euro 50 milioni. </span></span>Gli obiettivi dell\u2019inizia<span class=\"_ _1\"></span>tiva sono:<span class=\"ff2\"> </span>1.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff5\">ottenere <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>rendim<span class=\"_ _1\"></span>ento <span class=\"_ _29\"></span>att<span class=\"_ _1\"></span>eso <span class=\"_ _29\"></span>coerente <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>profilo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>dell\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>sottostante </span></span>finanziamenti garantiti da M<span class=\"_ _1\"></span>edio Credito Centrale;<span class=\"_ _1\"></span> 2.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">aumentare <span class=\"_ _1\"></span>la clie<span class=\"_ _1\"></span>ntela con <span class=\"_ _1\"></span>un targ<span class=\"_ _1\"></span>et in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con le <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>litiche commerciali <span class=\"_ _1\"></span>e cr<span class=\"_ _1\"></span>editizie <span class=\"_ _1\"></span>(geografia, </span></span>dimensione aziende e perdita at<span class=\"_ _1\"></span>tesa del portafoglio); <span class=\"_ _1\"></span> 3.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff5\">avviare un\u2019operativit\u00e0 su <span class=\"_ _0\"></span>canali <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ntech <span class=\"_ _0\"></span>(portale co<span class=\"ff2\">-branded) che <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>enta alla <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _0\"></span>una user </span></span></span>experience completamente on-line, semplic<span class=\"_ _1\"></span>e e veloce.<span class=\"_ _1\"></span> Operazione Viveracqua realizz<span class=\"_ _1\"></span>ata da Banco Desio mediante investimento in <span class=\"_ _1\"></span>ABS<span class=\"_ _1\"></span> Nel <span class=\"_ _3b\"> </span>corso <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _3b\"> </span>2020<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>Banc<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>ha <span class=\"_ _3f\"> </span>inoltre <span class=\"_ _3b\"> </span>eff<span class=\"_ _1\"></span>ettuato, <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>un\u2019ottica <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>divers<span class=\"_ _1\"></span>ificazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>oprio portafoglio t<span class=\"_ _0\"></span>itoli <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>alla ricerca <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rendimento <span class=\"_ _2\"></span>interes<span class=\"_ _1\"></span>sante, <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>investimento di <span class=\"_ _2\"></span>Euro 5 <span class=\"_ _2\"></span>milioni in <span class=\"_ _2\"></span>note <span class=\"ff6\">senior</span> emesse <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>societ\u00e0 <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>eicol<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>Viveracqua <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _3f\"> </span>2034 <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>sottostante <span class=\"_ _3b\"> </span>nr. <span class=\"_ _3f\"> </span>6 <span class=\"_ _3b\"> </span>emissio<span class=\"_ _1\"></span>ni obbligazionarie di societ\u00e0 operanti<span class=\"_ _1\"></span> nel comparto idrico.<span class=\"_ _1\"></span> Operazioni di investimento di Banco Desio in tr<span class=\"_ _1\"></span>anche senior di terzi<span class=\"_ _1\"></span> Sempre <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un\u2019ottica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diversificazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span><span class=\"ff2\">portafoglio <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>2021 <span class=\"_ _3\"></span>sono stati <span class=\"_ _3\"></span>effettuati </span>investimenti in tranche senior di car<span class=\"_ _1\"></span>tolarizzazioni di terzi come di seguito:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>impegno <span class=\"_ _2\"></span>iniz<span class=\"_ _1\"></span>iale di <span class=\"_ _2\"></span><span class=\"ff5\">E<span class=\"_ _1\"></span>uro 30 <span class=\"_ _0\"></span>milioni riferiti <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un\u2019emissione <span class=\"_ _0\"></span>senior semplice <span class=\"_ _0\"></span>trasparente standardizzata </span>(\u201cSTS\u201d) di Kripton SPV con s<span class=\"_ _1\"></span>ottos<span class=\"_ _1\"></span>tante finanziamenti a PMI garanti<span class=\"_ _1\"></span>ti da Medio Credito Ce<span class=\"_ _1\"></span>ntrale<span class=\"_ _1\"></span><span class=\"ff2\">: alla </span>data del 31<span class=\"_ _1\"></span> dicembre 20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>4 risult<span class=\"_ _1\"></span>a terminata <span class=\"_ _1\"></span>la fase di <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span><span class=\"ls13b\">mp</span>-<span class=\"ls1c\">up</span> e <span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>investimento <span class=\"_ _1\"></span>risulta <span class=\"_ _1\"></span>essere pari <span class=\"_ _1\"></span>a </span>Euro 9,9 milioni circa;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>impegno <span class=\"_ _3b\"></span>iniziale <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Euro <span class=\"_ _3f\"> </span><span class=\"ff5\">Euro <span class=\"_ _3b\"> </span>15 <span class=\"_ _3f\"> </span>milioni <span class=\"_ _3b\"> </span>riferiti <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"> </span>un\u2019emissione <span class=\"_ _3b\"> </span>senior <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>veicolo <span class=\"_ _3b\"> </span>P2<span class=\"_ _1\"></span>P <span class=\"_ _3b\"> </span>Lendit <span class=\"_ _3b\"> </span>con </span>sottostanti <span class=\"_ _3f\"> </span>finanziamenti <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>priv<span class=\"_ _1\"></span>ati <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>credito <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>consumo<span class=\"_ _1\"></span><span class=\"ls29\">: <span class=\"_ _3f\"> </span></span>alla <span class=\"_ _3f\"> </span>data <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>2024 <span class=\"_ _3f\"> </span>risulta terminata la fase di ramp-<span class=\"_ _1\"></span>up <span class=\"ls19\">e </span><span class=\"ff5\">l\u2019investimento ris<span class=\"_ _1\"></span>ulta essere pari a<span class=\"_ _1\"></span></span> Euro 3,8 milioni cir<span class=\"_ _1\"></span>ca. Operazione GACS \u201cCassa Centrale<span class=\"ff6\"> <span class=\"_ _1\"></span></span>Banca (Buonco<span class=\"_ _1\"></span>nsiglio 4)\u201d multioriginator <span class=\"_ _1\"></span>(tra cui Banco Desio)<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Nel <span class=\"_ _3b\"> </span>mese <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>21 <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>D<span class=\"_ _1\"></span>esio <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _3f\"> </span>preso <span class=\"_ _3b\"> </span>parte <span class=\"_ _3b\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>un\u2019op<span class=\"_ _1\"></span>erazione <span class=\"_ _3b\"> </span>multi<span class=\"_ _3\"></span><span class=\"ff2\">-originator <span class=\"_ _3f\"> </span>di </span>cartolarizzazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>sofferenze <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>garanzia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Sta<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>GACS <span class=\"_ _3b\"> </span>svo<span class=\"_ _1\"></span>lta <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>team <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>Cassa <span class=\"_ _3b\"> </span>Ce<span class=\"_ _1\"></span>ntrale <span class=\"_ _3b\"> </span>Banca<span class=\"_ _324\"> </span>(Buonconsiglio 4). <span class=\"_ _2\"></span>In particolare, <span class=\"_ _0\"></span>in data <span class=\"_ _2\"></span>15 dicembre <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l Banco <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>perfezionato l<span class=\"_ _0\"></span>a ce<span class=\"_ _0\"></span>ssione pro-soluto <span class=\"_ _0\"></span>sotto forma <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione, effettuata<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>egge <span class=\"_ _1\"></span>130/1999 <span class=\"_ _3\"></span>(l\u2019\u201cOperazione\u201d), di <span class=\"_ _3\"></span>un po<span class=\"_ _1\"></span>rtafoglio <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>posizioni a <span class=\"_ _0\"></span>sofferenza (\u201cNPLs\u201d) <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un valore <span class=\"_ _0\"></span>compless<span class=\"_ _1\"></span>ivo lordo <span class=\"_ _0\"></span>(\u201cGBV\u201d) <span class=\"_ _0\"></span>pari ad E<span class=\"_ _0\"></span>uro 22,9 <span class=\"_ _0\"></span>milioni, in <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>vore della Societ\u00e0 Veicolo \u201cBuonconsiglio<span class=\"_ _1\"></span> 4 S.r.l.\u201d (\u201cSPV\u201d o \u201cVeicolo\u201d).<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Al <span class=\"_ _29\"></span>fine <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>adempiere <span class=\"_ _29\"></span>all\u2019<span class=\"_ _1\"></span>obbligo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>retention <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>(i) <span class=\"_ _3b\"></span>all\u2019art. <span class=\"_ _29\"></span>405, <span class=\"_ _29\"></span>par. <span class=\"_ _29\"></span>1, <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Regolamento <span class=\"_ _3b\"></span>EU <span class=\"_ _29\"></span>575/2013 (\u201cCRR\u201d), <span class=\"_ _3b\"></span>(ii) <span class=\"_ _3b\"></span>all\u2019art. <span class=\"_ _3b\"> </span>51, <span class=\"_ _3b\"> </span>par. <span class=\"_ _3b\"> </span>1, <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>Regolamento <span class=\"_ _3b\"> </span>Delegato <span class=\"_ _3b\"> </span>(UE) <span class=\"_ _3b\"> </span>231/2013 <span class=\"_ _3b\"> </span>(\u201cRe<span class=\"_ _1\"></span>golamento <span class=\"_ _3b\"> </span>AIMFD\u201d) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>(iii) all\u2019art. <span class=\"_ _1\"></span>25<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>Delegato (U<span class=\"_ _1\"></span>E) <span class=\"_ _1\"></span>35/20<span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>(\u201cRegolamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Solvency <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>I\u201d), <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>deciso <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span><span class=\"ff2\"> </span>mantenere <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>nominale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span>tranche <span class=\"_ _29\"></span>Junior <span class=\"_ _29\"></span>(circa <span class=\"_ _29\"></span>7%) <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span> Mezzanine <span class=\"_ _3\"></span>(circa <span class=\"_ _29\"></span>6%) <span class=\"_ _3\"></span>trasferita<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>investitori <span class=\"_ _29\"></span>terzi, <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>mantenere <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>100% <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>anche <span class=\"_ _3\"></span>Senior, <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>sensi dell\u2019art. 405, par. 1, l<span class=\"_ _1\"></span>ett. (a), del CRR. Il <span class=\"_ _1\"></span><span class=\"ff2\">corrispetti<span class=\"_ _1\"></span>vo della cessione, pari ad<span class=\"_ _1\"></span> Euro 4,59 mil<span class=\"_ _1\"></span>ioni (al lordo degli<span class=\"_ _1\"></span> </span>incassi <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>90 mila <span class=\"_ _2\"></span>relativi al <span class=\"_ _2\"></span>periodo 1 <span class=\"_ _2\"></span>agost<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>2021 <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>21, come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Decreto GACS <span class=\"_ _0\"></span>del 3 <span class=\"_ _2\"></span>agos<span class=\"_ _1\"></span>to 2016, <span class=\"_ _0\"></span>art. 2, <span class=\"_ _2\"></span>comma 1, <span class=\"_ _0\"></span>lett. a), <span class=\"_ _2\"></span>\u00e8 stato <span class=\"_ _0\"></span>riconosciuto mediante la <span class=\"_ _0\"></span>sottoscrizione da <span class=\"_ _2\"></span>parte di <span class=\"_ _1\"></span>BDB di <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>ABS (\u201cNotes<span class=\"_ _1\"></span>\u201d) emessi <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>\u2019SPV il <span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicembre 2021<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>NPLs <span class=\"_ _1\"></span>acquistati <span class=\"_ _1\"></span>pro<span class=\"_ _3\"></span><span class=\"ff2\">-quota </span>da <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span>ca <span class=\"_ _3\"></span>cedente. <span class=\"_ _1\"></span>In <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>15<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Desio <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>Brianza <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sottoscritt<span class=\"_ _1\"></span>o l\u2019accordo <span class=\"_ _3\"></span>def<span class=\"ff2\">initivo <span class=\"_ _3\"></span>vincolante <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Originator <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>94% <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>titoli </span>Mezzanine <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>93% <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _29\"></span>Junior <span class=\"_ _3b\"></span>formulato <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _29\"></span>invest<span class=\"_ _1\"></span>itore <span class=\"_ _29\"></span>istituz<span class=\"_ _1\"></span>ionale <span class=\"_ _29\"></span>terzo <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>corrispettivo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>pro<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>quota <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>Euro <span class=\"_ _47\"> </span>202.322, <span class=\"_ _47\"> </span>incassandone <span class=\"_ _47\"> </span>il <span class=\"_ _47\"> </span>corrispettivo <span class=\"_ _47\"> </span>nella <span class=\"_ _47\"> </span>data <span class=\"_ _47\"> </span>prevista <span class=\"_ _47\"> </span>per <span class=\"_ _40\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>regolamento <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>ella transazione dei titoli, ovv<span class=\"_ _1\"></span>ero il 17 dicembre 2021.<span class=\"_ _1\"></span> Operazione Desio SME<span class=\"_ _1\"></span> In data <span class=\"_ _3\"></span>12 febbraio <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span> (\u201cdat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>efficacia <span class=\"_ _1\"></span>giuridica\u201d) <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>perfezionata <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cessione <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>titolo <span class=\"_ _1\"></span>oneroso<span class=\"_ _1\"></span>, in <span class=\"_ _29\"></span>blocco <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>\u201cpro <span class=\"_ _29\"></span>soluto\u201d <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>portafoglio <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>crediti <span class=\"_ _29\"></span>derivanti <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>finanziamenti <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>PMI <span class=\"_ _29\"></span>ital<span class=\"_ _1\"></span>iane <span class=\"_ _29\"></span>ipotecari, chirografari <span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>parte,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>garantiti <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>Medio <span class=\"_ _29\"></span>Credito <span class=\"_ _3\"></span>Centrale, <span class=\"_ _29\"></span>erogati <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>Ban<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Brianza S.p.A. <span class=\"_ _2d\"> </span>(o <span class=\"_ _2d\"> </span>dall<span class=\"_ _1\"></span>\u2019incorporata <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2d\"> </span>Popolare <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Spoleto <span class=\"_ _2d\"> </span>S.p.A.) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2c\"> </span>veicolo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>cartolarizzaz<span class=\"_ _1\"></span>ione appositamente <span class=\"_ _3\"></span>costituita, <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>SME <span class=\"_ _3\"></span>SPV <span class=\"_ _1\"></span>Srl, <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sede <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>It<span class=\"_ _1\"></span>alia <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>socio <span class=\"_ _3\"></span>unic<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Stichting Rugiada. <span class=\"ff5\">Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>del po<span class=\"_ _1\"></span>rtafoglio <span class=\"_ _1\"></span>crediti oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cessione nell\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>\u00e8 pari <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>euro 540 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di </span>euro in termini di gross book value.<span class=\"_ _1\"></span> Nell'ambito <span class=\"_ _3b\"></span>dell\u2019Operazione <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>Banca <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _29\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _29\"></span>in<span class=\"_ _1\"></span>caricat<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>da <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>SME <span class=\"_ _3b\"></span>SPV <span class=\"_ _3b\"></span>Srl <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>svolgere, <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>ruo<span class=\"_ _1\"></span>lo <span class=\"_ _3b\"></span>di Servicer, <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>riscossione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>crediti ceduti <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cassa e <span class=\"_ _2\"></span>pagamento ai <span class=\"_ _2\"></span>sensi <span class=\"_ _2\"></span>dell\u2019art. 2, <span class=\"_ _2\"></span>commi 3, 6 e 6-bis della Legge 13<span class=\"_ _1\"></span>0. L\u2019iniziativa <span class=\"_ _a7\"> </span>rientra <span class=\"_ _a8\"> </span>nel <span class=\"_ _a7\"> </span>contesto <span class=\"_ _a7\"> </span>di <span class=\"_ _a8\"> </span>un\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _a8\"> </span>di <span class=\"_ _a7\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _a8\"> </span>di <span class=\"_ _a7\"> </span>crediti <span class=\"_ _a8\"> </span>in <span class=\"_ _a7\"> </span>bonis <span class=\"_ _a7\"> </span>(senza \u201cderecognition\u201d) <span class=\"_ _40\"> </span>fi<span class=\"_ _1\"></span>nalizzata <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>conseguire <span class=\"_ _40\"> </span>il <span class=\"_ _47\"> </span>miglio<span class=\"_ _0\"></span>ramento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>gestione <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0, <span class=\"_ _47\"> </span>attraverso l\u2019ottimizzazione della gestione del portafoglio<span class=\"_ _1\"></span> e la di<span class=\"_ _1\"></span><span class=\"ff2\">versificazione delle fonti di finanzia<span class=\"_ _1\"></span>mento. </span>Operazione Copped\u00e8 2 Si segn<span class=\"_ _0\"></span>ala che<span class=\"_ _0\"></span> la <span class=\"_ _2\"></span>contro<span class=\"_ _1\"></span>llata Fides <span class=\"_ _2\"></span>nell\u2019anno 2023 ha <span class=\"_ _2\"></span>perfezionat<span class=\"_ _1\"></span><span class=\"ff2\">o la <span class=\"_ _0\"></span>cessione a <span class=\"_ _2\"></span>titolo oneroso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pro <span class=\"_ _0\"></span>soluto </span>di  un  portafoglio  di  crediti  pecuniari  derivanti  da  fi<span class=\"_ _1\"></span>nanziamenti  alla  clientela  rimborsabili  mediante delegazione di <span class=\"_ _2\"></span>pagam<span class=\"_ _1\"></span>ento e/o <span class=\"_ _0\"></span>cessione de<span class=\"_ _0\"></span>l quinto de<span class=\"_ _0\"></span>llo stipendio <span class=\"_ _0\"></span>e/o de<span class=\"_ _0\"></span>lla pensione <span class=\"_ _0\"></span>(il <span class=\"_ _0\"></span>\u201cPortafoglio\u201d ed i <span class=\"_ _3d\"> </span>\u201cCrediti\u201d) <span class=\"_ _3d\"> </span>dall<span class=\"_ _1\"></span>a <span class=\"_ _3d\"> </span>Fides <span class=\"_ _3d\"> </span>S.p.A. <span class=\"_ _40\"> </span>(\u201cOriginator\u201d) <span class=\"_ _3d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _3d\"> </span>societ\u00e0 <span class=\"_ _3d\"> </span>veicolo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>cartolarizzazione <span class=\"_ _3d\"> </span>appositamen<span class=\"_ _3\"></span><span class=\"ff2\">te </span>costituita, Copped\u00e9 <span class=\"_ _2\"></span>SPV srl <span class=\"_ _0\"></span>(\u201cSPV\u201d), <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>in Italia <span class=\"_ _2\"></span>ed avente <span class=\"_ _2\"></span>come socio unico <span class=\"_ _2\"></span>la Stichting <span class=\"_ _0\"></span>Lapislazzuli.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _d3\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _d3\"> </span>\u00e8 <span class=\"_ _d3\"> </span>stata <span class=\"_ _d3\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _d3\"> </span>nel <span class=\"_ _d3\"> </span>rispetto <span class=\"_ _d7\"> </span>dei <span class=\"_ _d3\"> </span>requisiti <span class=\"_ _d7\"> </span>di <span class=\"_ _d3\"> </span>\u201csemplicit\u00e0, <span class=\"_ _d3\"> </span>trasparenza <span class=\"_ _d3\"> </span>e standardizzazione\u201d (STS) previsti<span class=\"_ _1\"></span> dal Regolamento (UE) 2017/<span class=\"_ _1\"></span>2402.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019operazione <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>conseguire <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>miglioramento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>liquidit<span class=\"_ _1\"></span>\u00e0, incentrato <span class=\"_ _3f\"> </span>sulla <span class=\"_ _2d\"> </span>ottimiz<span class=\"_ _1\"></span>zazione <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ortafoglio<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>crediti <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>diversificaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>fonti <span class=\"_ _2d\"> </span>di finanziamento, la <span class=\"_ _1\"></span>riduzione del <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>e l\u2019alimentazione <span class=\"_ _1\"></span>delle scadenze n<span class=\"_ _1\"></span>aturali <span class=\"_ _1\"></span>dell\u2019attivo <span class=\"_ _1\"></span>con quelle del passivo ed ha consentito<span class=\"_ _1\"></span> di disporre di liquidit\u00e0 necessaria per la propria<span class=\"_ _1\"></span> operativit\u00e0.<span class=\"_ _3\"></span>  <span class=\"ff5\">L\u2019Operazione <span class=\"_ _1\"></span></span>- <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>priv<span class=\"_ _1\"></span>ate pl<span class=\"_ _1\"></span>acement <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>perfezionata <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>emissione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>\u201cpartl<span class=\"_ _1\"></span>y </span>paid\u201d <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span><span class=\"ff2\">ha <span class=\"_ _3b\"></span>previsto <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>ramp-up <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>12 <span class=\"_ _29\"></span>mesi, <span class=\"_ _3b\"> </span><span class=\"fs3\">nel <span class=\"_ _29\"></span>corso <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>quale, <span class=\"_ _29\"></span><span class=\"ff5\">nell\u2019anno <span class=\"_ _29\"></span></span>2024 <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>stati<span class=\"_ _324\"> </span></span></span>ceduti <span class=\"_ _1\"></span>ulteriori portafogli <span class=\"_ _1\"></span>di c<span class=\"_ _1\"></span>rediti, <span class=\"_ _1\"></span>con definiti <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>di eleggibilit\u00e0, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _1\"></span>da finanziamenti <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>medesima natura originati da Fides.<span class=\"_ _324\"> </span>Il <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>rtafoglio <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>dell\u2019operazione <span class=\"_ _3b\"> </span>ha <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>nominale <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _3f\"> </span>267.349.<span class=\"_ _1\"></span>509 <span class=\"_ _3b\"> </span>(Outsta<span class=\"_ _1\"></span>nding <span class=\"_ _3b\"> </span>Principal) <span class=\"_ _3f\"> </span>e trattasi <span class=\"_ _3\"></span>tutti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>performing <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cessione <span class=\"_ _3\"></span>comprensivo <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rateo <span class=\"_ _1\"></span>interessi <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad euro 267.668.072. Nel <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>orso <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>ramp-<span class=\"ls9e\">up</span> <span class=\"_ _29\"></span><span class=\"ff5\">sono <span class=\"_ _29\"></span>stati <span class=\"_ _29\"></span>ceduti <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>135.553.917 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>l\u2019importo <span class=\"_ _29\"></span>della </span>notes al 31dicembre 2024 risulta cos\u00ec composto: -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Nota Senior: euro 296.955.612; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Nota Ju<span class=\"_ _1\"></span>nior: euro   59.984.039. La <span class=\"_ _3b\"> </span>not<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>Senior <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>stata <span class=\"_ _3f\"> </span>sottoscritta <span class=\"_ _3b\"> </span>interamente <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>Investit<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>professionali <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>integralmente incassato <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>Societ\u00e0<span class=\"_ _1\"></span><span class=\"fs4 ls29\">. <span class=\"_ _0\"></span><span class=\"ls0\">Il <span class=\"_ _0\"></span>controvalore della <span class=\"_ _2\"></span>nota Senior <span class=\"_ _2\"></span>\u00e8 rappresentato <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>Voce <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>Passivit\u00e0 finanziarie </span></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato<span class=\"_ _1\"></span><span class=\"ls29\">. <span class=\"_ _3\"></span></span>I <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico nella Voce 20 Interessi passivi <span class=\"_ _1\"></span>e oneri assimilati.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>nota <span class=\"_ _29\"></span>Junior <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _29\"></span>integralmente <span class=\"_ _3\"></span>sottoscritt<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0. <span class=\"_ _29\"></span>Fides, <span class=\"_ _3\"></span>quindi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttempera <span class=\"_ _3\"></span>agli <span class=\"_ _29\"></span>obblighi <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> retention <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>all\u2019art. <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>(UE) <span class=\"_ _3\"></span>2017/2402 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Pa<span class=\"_ _0\"></span>rlamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _3\"></span>e del <span class=\"_ _1\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>12<span class=\"_ _0\"></span> dicembre <span class=\"_ _47\"> </span>2017 <span class=\"_ _47\"> </span>attravers<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>l\u2019opzio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cui <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>(d) <span class=\"_ _47\"> </span>(c.d. <span class=\"_ _47\"> </span>firs<span class=\"_ _1\"></span>t <span class=\"_ _47\"> </span>loss) <span class=\"_ _8d\"> </span>avendo <span class=\"_ _47\"> </span>sottoscritto </span>integralmente <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>titolo <span class=\"_ _1\"></span>Junior <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>consegue <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>permanere in <span class=\"_ _1\"></span>capo <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>Originator <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>benefici degli <span class=\"_ _0\"></span>stessi crediti ceduti. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>a Societ\u00e0 avend<span class=\"_ _0\"></span>o mantenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>rischi e benefici relativi <span class=\"_ _0\"></span>alle attivit\u00e0 <span class=\"_ _1\"></span>cedute, <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>detti <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>intero <span class=\"_ _1\"></span>ammontare, <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>cando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>trattamento contabile <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dall\u2019IFRS9 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>questi <span class=\"_ _29\"></span>appartengono. <span class=\"_ _3\"></span>Almeno fino <span class=\"_ _2c\"> </span>a  quando <span class=\"_ _2d\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei  titoli <span class=\"_ _2c\"> </span>junior  non <span class=\"_ _2d\"> </span>saranno  eventualmente <span class=\"_ _2d\"> </span>col<span class=\"_ _1\"></span>locati  sul <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>le  sudde<span class=\"_ _0\"></span>tte operazioni di <span class=\"_ _1\"></span>cessione e <span class=\"_ _1\"></span>acquisto<span class=\"_ _1\"></span>, da <span class=\"_ _1\"></span>considerarsi <span class=\"_ _1\"></span>congiuntamente in <span class=\"_ _1\"></span>virt\u00f9 d<span class=\"_ _1\"></span>el principio<span class=\"_ _1\"></span> della pr<span class=\"_ _1\"></span>evalenza della <span class=\"_ _3\"></span>sostanza <span class=\"_ _3\"></span>sulla <span class=\"_ _29\"></span>forma, <span class=\"_ _3\"></span>configurano <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>semplice <span class=\"_ _3\"></span>trasfo<span class=\"_ _1\"></span>rmazione <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3\"></span>mobiliari <span class=\"_ _3\"></span>(titoli), senza che vi sia alcun effetto economico s<span class=\"_ _1\"></span>ostanziale.<span class=\"_ _1\"></span> Nell'ambito <span class=\"_ _1\"></span>dell\u2019Operazione <span class=\"_ _1\"></span>Fides <span class=\"_ _1\"></span>ricopre <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ruo<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Servicer svolgendo <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riscos<span class=\"_ _1\"></span>sione <span class=\"_ _1\"></span>dei cr<span class=\"_ _1\"></span>editi ceduti e servizi di cassa e pagamento ai sensi d<span class=\"_ _1\"></span>ell\u2019art. 2, commi 3, 6<span class=\"_ _1\"></span> e 6<span class=\"_ _1\"></span><span class=\"ff2\">-bis della Legge 130. </span>Si <span class=\"_ _3\"></span>riepilogano <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>segue <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>dell\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>Copped\u00e8 <span class=\"_ _3\"></span>2023 riferite al 31 dicembre 202<span class=\"_ _1\"></span>4: <table class=\"s wdaf hafb\" id=\"_bd4249ee-ed3b-43fe-8563-99a2a426e37b\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6f5 y3b01 wdb0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x6f6 y3b02 wdb1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x6f7 y3b02 wca8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore residuo<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b03 w6b9 h71b\"><div class=\"t m0 xc5 hfe y20b3 ff3 fs10 fc0 sc0 ls84 ws0\">ISIN<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x6f9 y3b03 w562 h71b\"><div class=\"t m0 x24 hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x6fa y3b03 w409 h71b\"><div class=\"t m0 xdd hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _1\"></span> </div></td><td class=\"c x6fb y3b04 wdb2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _324\"> </span></div></td><td class=\"c x6fc y3b03 w6ba h71b\"><div class=\"t m0 x4b hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Tasso/Spread </div></td><td class=\"c x6fd y3b03 w6bb h71b\"><div class=\"t m0 x3a hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Rating </div></td><td class=\"c x6fe y3b03 w5aa h71b\"><div class=\"t m0 x42 hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _1\"></span> </div></td><td class=\"c x6ff y3b05 wdb3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">nominale<span class=\"_ _324\"> </span></div></td><td class=\"c x700 y3b05 wdb4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">a fine<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x701 y3b06 wdb5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _324\"> </span></div></td><td class=\"c x702 y3b06 wdb6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">esercizio*<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b07 w6b9 h273\"><div class=\"t m0 x8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005568925 </div></td><td class=\"c x6f9 y3b07 w352 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Classe A - </div></td><td class=\"c x703 y3b07 w593 h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Senior </div></td><td class=\"c x6fa y3b07 w409 h273\"><div class=\"t m0 x3b h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">Copped\u00e8 </div><div class=\"t m0 x27 h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x704 y3b07 w519 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b07 w6ba h273\"><div class=\"t m0 x4b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Euribor 3M/ 1<span class=\"_ _1\"></span> </div></td><td class=\"c x6fd y3b07 w6bb h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">N<span class=\"ls13c\">ot</span> rated </div></td><td class=\"c x6fe y3b07 w5aa h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _1\"></span> </div></td><td class=\"c x705 y3b07 w447 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">300.000 </div></td><td class=\"c x706 y3b07 w338 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">296.956 </div></td></tr><tr><td class=\"c x6f8 y3b08 w6b9 h273\"><div class=\"t m0 x8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005568933 </div></td><td class=\"c x6f9 y3b08 w352 h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Classe J - </div></td><td class=\"c x703 y3b08 w593 h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Junior </div></td><td class=\"c x6fa y3b08 w409 h273\"><div class=\"t m0 x3b h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">Copped\u00e8 </div><div class=\"t m0 x27 h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x704 y3b08 w519 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b08 w6ba h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x6fd y3b08 w6bb h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">N<span class=\"ls13c\">ot</span> rated </div></td><td class=\"c x6fe y3b08 w5aa h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _1\"></span> </div></td><td class=\"c x705 y3b08 w447 h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">60.770 </div></td><td class=\"c x706 y3b08 w338 h273\"><div class=\"t m0 x31 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">59.984 </div></td></tr><tr><td class=\"c x6f8 y3b09 w6b9 h2c9\"><div class=\"t m0 xb6 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x705 y3b09 w447 h2c9\"><div class=\"t m0 x42 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">360.770 </div></td><td class=\"c x706 y3b09 w338 h2c9\"><div class=\"t m0 x27 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">356.940 </div></td></tr></table>*(importi in m<span class=\"_ _0\"></span>igliaia<span class=\"_ _1\"></span> di euro) Da <span class=\"_ _3f\"> </span>ultimo <span class=\"_ _3f\"> </span>si <span class=\"_ _2d\"> </span>precisa <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span><span class=\"ff5\">l\u2019informativ<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>relativa <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _2d\"> </span>cosiddette <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>\u201cauto<span class=\"_ _1\"></span></span>-<span class=\"ff5\">carto<span class=\"_ _1\"></span>larizzazione\u201d <span class=\"_ _3f\"> </span>\u00e8 </span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Parte <span class=\"_ _3\"></span>E <span class=\"_ _29\"></span>- <span class=\"_ _3\"></span>Sezione <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>Rischi <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _3\"></span>prudenziale <span class=\"_ _29\"></span>- <span class=\"_ _3\"></span>1.4 <span class=\"_ _3\"></span>Rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _3\"></span>Trattasi, infatti, di operazioni i<span class=\"_ _1\"></span>n cui il Gruppo ha sott<span class=\"_ _1\"></span>oscritto integralm<span class=\"_ _1\"></span><span class=\"ff5\">ente i titoli emessi <span class=\"_ _1\"></span>dal veicolo, con l\u2019<span class=\"_ _1\"></span>obiettivo </span>di <span class=\"_ _3\"></span>utilizzarli<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ottenimento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0, <span class=\"_ _29\"></span>attraverso <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>litica <span class=\"_ _3\"></span>monetaria <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>l\u2019Eurosistema <span class=\"_ _3\"></span>o mediante operazioni di pronti <span class=\"_ _1\"></span>contro termine con controparti<span class=\"_ _1\"></span> di mercato.<span class=\"_ _1\"></span> Operazione Fauno Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>perfezionata <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>cessione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>titolo <span class=\"_ _1\"></span>oneros<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>pro <span class=\"_ _1\"></span>soluto <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> un <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>pecuniari <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>Prestiti <span class=\"_ _1\"></span>perso<span class=\"_ _1\"></span>nali <span class=\"_ _1\"></span>(il <span class=\"_ _3\"></span>\u201cPortafoglio\u201d ed <span class=\"_ _3\"></span>i \u201c<span class=\"_ _1\"></span>Crediti\u201d) <span class=\"_ _1\"></span>dalla <span class=\"_ _3\"></span>Fides S.p.A. <span class=\"_ _2c\"> </span>(\u201cOriginator\u201d)  alla <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _2c\"> </span>veicolo  di <span class=\"_ _2d\"> </span>cart<span class=\"_ _1\"></span>olarizzazione <span class=\"_ _2c\"> </span>appositamente  cos<span class=\"ff2\">titui<span class=\"_ _1\"></span>ta, <span class=\"_ _2c\"> </span>Fauno  SPV <span class=\"_ _2d\"> </span>srl </span>(\u201cSPV\u201d), con sede in Italia ed avent<span class=\"_ _1\"></span>e come socio unico la M<span class=\"_ _1\"></span>&amp;G Trustee Company Limited.<span class=\"_ _324\"> </span>La <span class=\"_ _d3\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _d3\"> </span>\u00e8 <span class=\"_ _d3\"> </span>stata <span class=\"_ _d3\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _d3\"> </span>nel <span class=\"_ _d3\"> </span>rispetto <span class=\"_ _d7\"> </span>dei <span class=\"_ _d3\"> </span>requisiti <span class=\"_ _d7\"> </span>di <span class=\"_ _d3\"> </span>\u201csemplicit\u00e0, <span class=\"_ _d3\"> </span>trasparenza <span class=\"_ _d3\"> </span>e standardizzazione\u201d (STS) previsti<span class=\"_ _1\"></span> dal Regolamento (UE) 2017/<span class=\"_ _1\"></span>2402.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019operazione <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>strutturata <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>ottimizzare <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0, <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>al <span class=\"_ _2d\"> </span>contem<span class=\"_ _1\"></span>po <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> diversificare le fonti di finanziamento per consentire <span class=\"_ _1\"></span>alla Societ\u00e0 di finanziare la <span class=\"_ _3\"></span>propria operativit\u00e0. L\u2019operazione <span class=\"_ _3b\"> </span><span class=\"ff2\">- <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>private <span class=\"_ _3b\"></span>placement <span class=\"_ _29\"></span>- <span class=\"_ _3b\"> </span></span>\u00e8 <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3b\"> </span>perfezionata <span class=\"_ _3b\"></span>mediante <span class=\"_ _29\"></span>l\u2019emiss<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>titoli <span class=\"_ _3b\"> </span>\u201cfully paid\u201d. L\u2019importo dei tito<span class=\"_ _1\"></span>li alla issue date del 12 dicembre 2024 \u00e8 pari <span class=\"_ _1\"></span>a:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>- <span class=\"_ _11f\"> </span>Classe A Senior Euro 215<span class=\"_ _1\"></span>.000.000 (Iss<span class=\"_ _1\"></span>ue price: 100%) - <span class=\"_ _11f\"> </span>Classe J Junior Euro 39.<span class=\"_ _1\"></span>700.000 (Issue price: 100<span class=\"_ _1\"></span>%) Il <span class=\"_ _1\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>dell\u2019operazione <span class=\"_ _3\"></span>ha valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>nominale <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>249.657.089,25 <span class=\"_ _3\"></span>(Outstanding Pr<span class=\"_ _1\"></span>incipal) <span class=\"_ _1\"></span>e trattasi <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>performino <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>comprensivo <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>teo <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e spese incasso rata a scadere pari ad euro 252<span class=\"_ _1\"></span>.049.127,20.<span class=\"_ _1\"></span>  La <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>Senior <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ottoscritta <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>Investitori <span class=\"_ _2\"></span>istituzionali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>integralmente <span class=\"_ _2\"></span>incass<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>dalla Societ\u00e0. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>controvalore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>not<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Senior <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Voc<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Passivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al costo ammortizzato <span class=\"_ _2\"></span>a) <span class=\"_ _0\"></span>debiti; <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>correlati intere<span class=\"_ _0\"></span>ssi passi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rappresentati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico nella <span class=\"_ _2\"></span>Voce 20 Interessi passivi <span class=\"_ _1\"></span>e oneri assimilati.  La <span class=\"_ _3\"></span>nota <span class=\"_ _29\"></span>Junior <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _29\"></span>integralmente <span class=\"_ _3\"></span>sottoscritt<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0. <span class=\"_ _29\"></span>Fides, <span class=\"_ _3\"></span>quindi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttempera <span class=\"_ _3\"></span>agli <span class=\"_ _29\"></span>obblighi <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> retention <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>all\u2019art. <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>(UE) <span class=\"_ _3\"></span>2017/2402 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Pa<span class=\"_ _0\"></span>rlamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _3\"></span>e del <span class=\"_ _1\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>12<span class=\"_ _0\"></span> dicembre <span class=\"_ _47\"> </span>2017 <span class=\"_ _47\"> </span>attravers<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>l\u2019opzio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cui <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>(d) <span class=\"_ _47\"> </span>(c.d. <span class=\"_ _47\"> </span>firs<span class=\"_ _1\"></span>t <span class=\"_ _47\"> </span>loss) <span class=\"_ _8d\"> </span>avendo <span class=\"_ _47\"> </span>sottoscritto </span>integralmente <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>titolo <span class=\"_ _1\"></span>Junior <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>consegue <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>permanere in <span class=\"_ _1\"></span>capo <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>Originator <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>benefici degli <span class=\"_ _0\"></span>stessi crediti ceduti. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>a Societ\u00e0 avend<span class=\"_ _0\"></span>o mantenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>rischi e benefici relativi <span class=\"_ _0\"></span>alle attivit\u00e0 <span class=\"_ _1\"></span>cedute, <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>detti <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>intero <span class=\"_ _1\"></span>ammontare, <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>cando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>trattamento contabile <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dall\u2019IFRS9 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>questi <span class=\"_ _29\"></span>appartengono. <span class=\"_ _3\"></span>Almeno fino <span class=\"_ _2c\"> </span>a  quando <span class=\"_ _2d\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei  titoli <span class=\"_ _2c\"> </span>junior  non <span class=\"_ _2d\"> </span>saranno  eventualmente <span class=\"_ _2d\"> </span>col<span class=\"_ _1\"></span>locati  sul <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>le  sudde<span class=\"_ _0\"></span>tte operazioni di <span class=\"_ _1\"></span>cessione e <span class=\"_ _1\"></span>acquisto<span class=\"_ _1\"></span>, da <span class=\"_ _1\"></span>considerarsi <span class=\"_ _1\"></span>congiuntamente in <span class=\"_ _1\"></span>virt\u00f9 d<span class=\"_ _1\"></span>el principio<span class=\"_ _1\"></span> della pr<span class=\"_ _1\"></span>evalenza della <span class=\"_ _3\"></span>sostanza <span class=\"_ _3\"></span>sulla <span class=\"_ _29\"></span>forma, <span class=\"_ _3\"></span>configurano <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>semplice <span class=\"_ _3\"></span>trasfo<span class=\"_ _1\"></span>rmazione <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3\"></span>mobiliari <span class=\"_ _3\"></span>(titoli), senza che vi sia alcun effetto economico s<span class=\"_ _1\"></span>ostanziale.<span class=\"_ _1\"></span> Nell'ambito <span class=\"_ _1\"></span>dell\u2019operazione, <span class=\"_ _1\"></span>Fides <span class=\"_ _1\"></span>ricopre <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ruolo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ervicer <span class=\"_ _1\"></span>svolgendo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riscoss<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>crediti ceduti e servizi di cassa e pagamento ai sensi d<span class=\"_ _1\"></span>ell\u2019art. 2, commi 3, 6<span class=\"_ _1\"></span> e 6<span class=\"_ _1\"></span><span class=\"ff2\">-bis della Legge 130.  </span>Gli incassi gestiti nel 2024<span class=\"_ _1\"></span> ammontano complessivamente ad euro 11.<span class=\"_ _1\"></span>052 migliaia di euro.<span class=\"_ _3\"></span> Si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>epilogano <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>tabell<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>segue <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazioni <span class=\"_ _3\"></span>relative <span class=\"_ _1\"></span>alle<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Notes <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _3\"></span>Fauno <span class=\"_ _1\"></span>riferite <span class=\"_ _3\"></span>al 31 dicembre 2024: <table class=\"s wdaf hafc\" id=\"_4b7f6cc5-aa28-44e7-afc4-08a22e142516\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6f5 y3b0a wdb0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x6f6 y3b0b wdb1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x6f7 y3b0b wca8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore residuo<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b0c w6b9 h587\"><div class=\"t m0 xc5 hfe y1e66 ff3 fs10 fc0 sc0 ls84 ws0\">ISIN<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x6f9 y3b0c w562 h587\"><div class=\"t m0 x24 hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x6fa y3b0c w409 h587\"><div class=\"t m0 xdd hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _1\"></span> </div></td><td class=\"c x6fb y3b0d wdb2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _324\"> </span></div></td><td class=\"c x6fc y3b0c w6ba h587\"><div class=\"t m0 x4b hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Tasso/Spread </div></td><td class=\"c x6fd y3b0c w6bb h587\"><div class=\"t m0 x3a hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Rating </div></td><td class=\"c x6fe y3b0c w5aa h587\"><div class=\"t m0 x42 hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _1\"></span> </div></td><td class=\"c x6ff y3b0e wdb3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">nominale<span class=\"_ _324\"> </span></div></td><td class=\"c x700 y3b0e wdb4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">a fine<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x701 y3b0f wdb5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _324\"> </span></div></td><td class=\"c x702 y3b0f wdb6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">esercizio*<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b10 w6b9 h1e\"><div class=\"t m0 x8 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005624587 </div></td><td class=\"c x6f9 y3b10 w352 h1e\"><div class=\"t m0 x71 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Classe A - </div></td><td class=\"c x703 y3b10 w593 h1e\"><div class=\"t m0 x67 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Senior </div></td><td class=\"c x6fa y3b10 w409 h1e\"><div class=\"t m0 x4d h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Fauno </div></td><td class=\"c x704 y3b10 w519 h1e\"><div class=\"t m0 xee h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b10 w6ba h1e\"><div class=\"t m0 x71 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Euribor 3M/ <span class=\"ls95\">0,80</span><span class=\"ls95\"><span class=\"_ _1\"></span></span> </div></td><td class=\"c x6fd y3b10 w6bb h1e\"><div class=\"t m0 x42 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">N<span class=\"ls13c\">ot</span> rated </div></td><td class=\"c x6fe y3b10 w5aa h1e\"><div class=\"t m0 x71 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">December 20<span class=\"ls95\">36</span><span class=\"ls95\"><span class=\"_ _1\"></span></span> </div></td><td class=\"c x705 y3b10 w447 h1e\"><div class=\"t m0 x42 h1b8 y13c8 ff2 fs10 fc0 sc0 ls95 ws0\">21<span class=\"ls0\">5.000</span><span class=\"ls0\"> </span></div></td><td class=\"c x706 y3b10 w338 h1e\"><div class=\"t m0 x27 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">215.000 </div></td></tr><tr><td class=\"c x6f8 y3b11 w6b9 h2c9\"><div class=\"t m0 x8 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005624595 </div></td><td class=\"c x6f9 y3b11 w352 h2c9\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Classe J - </div></td><td class=\"c x703 y3b11 w593 h2c9\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Junior </div></td><td class=\"c x6fa y3b11 w409 h2c9\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Fauno </div></td><td class=\"c x704 y3b11 w519 h2c9\"><div class=\"t m0 xee h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b11 w6ba h2c9\"><div class=\"t m0 x20 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x6fd y3b11 w6bb h2c9\"><div class=\"t m0 x42 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">No<span class=\"ls13d\">t </span>rated </div></td><td class=\"c x6fe y3b11 w5aa h2c9\"><div class=\"t m0 x71 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">December 20<span class=\"ls95\">36</span><span class=\"ls95\"><span class=\"_ _1\"></span></span> </div></td><td class=\"c x705 y3b11 w447 h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 ls95 ws0\">39<span class=\"lsb2\">.7<span class=\"ls0\">00</span></span><span class=\"lsb2\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x706 y3b11 w338 h2c9\"><div class=\"t m0 x31 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">39.700 </div></td></tr><tr><td class=\"c x6f8 y3b12 w6b9 h2c9\"><div class=\"t m0 xb6 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x705 y3b12 w447 h2c9\"><div class=\"t m0 x42 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">254.700 </div></td><td class=\"c x706 y3b12 w338 h2c9\"><div class=\"t m0 x27 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">254.700 </div></td></tr></table>*(importi in m<span class=\"_ _0\"></span>igliaia<span class=\"_ _1\"></span> di euro) Operazione Rainbow Nel <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>mese di <span class=\"_ _2\"></span>dicembre 2021 <span class=\"_ _0\"></span>Dynamica <span class=\"_ _2\"></span>Reta<span class=\"_ _1\"></span>il <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>avviato <span class=\"ff5\">l<span class=\"_ _0\"></span>\u2019operazione <span class=\"_ _2\"></span>di cartolarizzazione <span class=\"_ _0\"></span>tramite </span>il <span class=\"_ _2\"></span>veicolo Rainbow <span class=\"_ _2\"></span>SPV, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>struttura <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>paid, <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>quale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Dyna<span class=\"_ _1\"></span>mica <span class=\"_ _2\"></span>Retail S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>assunto la <span class=\"_ _2\"></span>qualifica di <span class=\"_ _1\"></span>originator,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servicer <span class=\"_ _3\"></span>- <span class=\"ff5\">anche <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>sensi dell\u2019ar<span class=\"_ _1\"></span>t.2 <span class=\"_ _1\"></span>co.3 <span class=\"_ _3\"></span>L130/1999 <span class=\"_ _3\"></span>\u2013</span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sottoscrittore <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>intera tr<span class=\"_ _1\"></span>anche junior <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>titoli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ABS <span class=\"_ _3f\"> </span>emessi <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>veicolo. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>aggiunta <span class=\"_ _2d\"> </span>a <span class=\"_ _3b\"> </span>tutta<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>classe <span class=\"_ _3f\"> </span>junior, <span class=\"_ _2d\"> </span>Dynamica <span class=\"_ _3f\"> </span>Retail <span class=\"_ _3f\"> </span>S.p.A. <span class=\"_ _3f\"> </span>ha acquisito una porzione dei titoli mezzanine <span class=\"_ _0\"></span>e senior pari circa al 5% di <span class=\"_ _0\"></span>ciascuna serie conformemente alla prescrizione <span class=\"_ _3f\"> </span>dell\u2019art.6 <span class=\"_ _3f\"> </span>Reg <span class=\"_ _3b\"> </span>UE <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>17/2402 <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mantenere <span class=\"_ _3f\"> </span>nell\u2019operazion<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>interesse <span class=\"_ _3f\"> </span>economico netto <span class=\"_ _0\"></span>rilevante. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>cessione <span class=\"_ _2\"></span>del portafoglio <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2021 e <span class=\"_ _2\"></span>l\u2019emissio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>dei titoli \u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessivo <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>dicembre. <span class=\"_ _1\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ramp<span class=\"_ _1\"></span>-<span class=\"ff5\">up <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>all\u2019operazione <span class=\"_ _3\"></span>Rainbow <span class=\"_ _3\"></span>(come <span class=\"_ _3\"></span>previsto </span>nell\u2019amendment agreement sti<span class=\"_ _1\"></span>pulato a ge<span class=\"ff2\">nnaio 202<span class=\"_ _1\"></span>3) si \u00e8 concluso ad aprile 20<span class=\"_ _1\"></span>23.  </span>In particolare, nel mese di dicembre 2021 so<span class=\"_ _1\"></span>no state emesse 3 classi di titoli<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class A Asset Backed Floa<span class=\"_ _1\"></span>ting Rate Notes due Dece<span class=\"_ _1\"></span>mber 2038: Euro 46.800.<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B Asset Backed Floating Rat<span class=\"_ _1\"></span>e Notes due December 2038<span class=\"_ _1\"></span>: Euro 3.850.000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class C Asset Backed Fixe<span class=\"_ _1\"></span>d Rate Variable Return Notes <span class=\"_ _1\"></span>due December 2038: Euro 6.2<span class=\"_ _1\"></span>29.000 <span class=\"_ _1\"></span> Successivamente, <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"> </span>mese <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>maggio <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>22, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>nominale <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>tito<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>stato <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"> </span>modo seguente: - <span class=\"_ _11f\"> </span>Class A Asset Backed Floa<span class=\"_ _1\"></span>ting Rate Notes due Dece<span class=\"_ _1\"></span>mber 2038: Euro 93.500.<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B Asset Backed Floating Rat<span class=\"_ _1\"></span>e Notes due December 2038<span class=\"_ _1\"></span>: Euro 7.700.000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class C Asset Backed Fixe<span class=\"_ _1\"></span>d Rate Variable Return Notes <span class=\"_ _1\"></span>due December 2038: Euro 12.<span class=\"_ _1\"></span>120.000<span class=\"_ _1\"></span> Nell\u2019ottica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff2\">vendere <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>pratiche <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>smobiliz<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>pert<span class=\"_ _0\"></span>anto <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>originati<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span><span class=\"lsb\">2022</span> <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 </span>Dynamica <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>stipulato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>accordo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>-<span class=\"ff5\">soluto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Bancario <span class=\"_ _3\"></span>\u201cIBL\u201d</span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo Banco <span class=\"_ _29\"></span>Desio. <span class=\"_ _29\"></span>Con <span class=\"_ _3b\"></span>quest\u2019ultimo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>inolt<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stipulato <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>contratto <span class=\"_ _3b\"> </span><span class=\"ff2\">di <span class=\"_ _3b\"></span>servicing <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>fino <span class=\"_ _3b\"></span>a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne </span>anno 2023 per un importo finanz<span class=\"_ _1\"></span>iato di euro 120 milioni.<span class=\"_ _1\"></span> Tenuto <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>Societ\u00e0, <span class=\"_ _3\"></span>sottoscrivendo <span class=\"_ _1\"></span>l\u2019intera <span class=\"_ _3\"></span>tranche <span class=\"_ _1\"></span>junior, <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>mantenuto <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>tutti <span class=\"_ _3\"></span>i rischi <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>benefici, <span class=\"_ _2d\"> </span>gli <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>cartolarizzati <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>stati <span class=\"_ _3f\"> </span>cancellati <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>quanto <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>risultano soddisfatti i criteri di \u201cderecognition\u201d<span class=\"_ _1\"></span><span class=\"ff2\"> </span>previsti dall\u2019IFRS 9. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Si riepilogano nella tabella che segue gli i<span class=\"_ _1\"></span>mporti detenuti da Dynamica Retail, alla<span class=\"_ _1\"></span> data del 31 Dicembre 2024, dei titoli emessi nell\u2019ambito dell\u2019operaz<span class=\"_ _1\"></span>ione Rainbow:<span class=\"_ _1\"></span><span class=\"ff2\"> </span><table class=\"s wdb7 hafd\" id=\"_352d3e3f-834a-4b7d-9cbe-32dc089eab9e\"><tr><td class=\"c x708 y3b13 w518 h27e\"><div class=\"t m0 xc5 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">ISIN </div></td><td class=\"c x709 y3b13 w6bd h27e\"><div class=\"t m0 x71 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x70a y3b13 w6a8 h27e\"><div class=\"t m0 x67 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Operazione </div></td><td class=\"c x70b y3b13 w6be h27e\"><div class=\"t m0 x27 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Veicolo </div></td><td class=\"c x70c y3b13 w498 h27e\"><div class=\"t m0 x47 h7c ydf3 ff3 fse fc0 sc0 ls13e ws0\">Tipo<span class=\"ls0\"> </span></div></td><td class=\"c x70d y3b13 w10b h27e\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Margine </div></td><td class=\"c x70e y3b14 wdb8 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _324\"> </span></div></td><td class=\"c x70f y3b14 wb60 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore al<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x710 y3b15 wdb9 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Riferimento<span class=\"_ _324\"> </span></div></td><td class=\"c x711 y3b15 wdba ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x708 y3b16 w518 h304\"><div class=\"t m0 x71 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005474504 </div></td><td class=\"c x709 y3b16 w6bd h304\"><div class=\"t m0 x26 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe A </div></td><td class=\"c x70a y3b16 w6a8 h304\"><div class=\"t m0 x26 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow </div></td><td class=\"c x70b y3b16 w6be h304\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _0\"></span> </div></td><td class=\"c x70c y3b16 w498 h304\"><div class=\"t m0 x42 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x70d y3b16 w10b h304\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1,00% </div></td><td class=\"c x712 y3b16 w6bf h304\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x713 y3b16 w6c0 h304\"><div class=\"t m0 x3a h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.837.628 </div></td></tr><tr><td class=\"c x708 y3b17 w518 h5ce\"><div class=\"t m0 x71 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005474520 </div></td><td class=\"c x709 y3b17 w6bd h5ce\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe B </div></td><td class=\"c x70a y3b17 w6a8 h5ce\"><div class=\"t m0 x26 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow </div></td><td class=\"c x70b y3b17 w6be h5ce\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _0\"></span> </div></td><td class=\"c x70c y3b17 w498 h5ce\"><div class=\"t m0 x42 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x70d y3b17 w10b h5ce\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">5,00% </div></td><td class=\"c x712 y3b17 w6bf h5ce\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x713 y3b17 w6c0 h5ce\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">220.986 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x70c y3b18 w6c2 h5ce\"><div class=\"t m0 x31 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Tasso Fisso </div></td><td class=\"c x70d y3b18 w10b h5ce\"><div class=\"t m0 x3a h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">10,00% </div></td><td class=\"c x712 y3b18 w6bf h5ce\"><div class=\"t m0 x71 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x708 y3b19 w6c1 h723\"><div class=\"t m0 x71 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">IT0005474538 </div></td><td class=\"c x714 y3b19 w6bd h723\"><div class=\"t m0 x26 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">Classe C </div></td><td class=\"c x70a y3b19 w6a8 h723\"><div class=\"t m0 x26 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">Rainbow </div></td><td class=\"c x715 y3b19 w6be h723\"><div class=\"t m0 x71 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _0\"></span> </div></td><td class=\"c x70c y3b19 w6c2 h5a2\"><div class=\"t m0 x42 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">Variabile Return<span class=\"_ _0\"></span> </div></td><td class=\"c x716 y321b wdbb ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Non<span class=\"_ _324\"> </span></div></td><td class=\"c x712 y3b19 w6bf h5a2\"><div class=\"t m0 x3b h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x713 y3b19 w56a h723\"><div class=\"t m0 x3a h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">6.660.476 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x717 y3208 wdbc ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">previsto<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr></table>Operazione Dyret II A <span class=\"ls0\">seguito de<span class=\"_ _0\"></span>lla cessione <span class=\"_ _0\"></span>del portafoglio iniziale <span class=\"_ _0\"></span>avvenuta il <span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>Dicembre 2018, composto <span class=\"_ _0\"></span>dal portafoglio e<span class=\"_ _0\"></span>x </span>Lake <span class=\"_ _1\"></span>Securitisation <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Dynamica Retail, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>emesse 4 <span class=\"_ _3\"></span>classi di <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>partly paid. L\u2019importo nomi<span class=\"_ _1\"></span>nale dei titoli \u00e8 il s<span class=\"_ _1\"></span><span class=\"ff2\">eguente: </span>- <span class=\"_ _11f\"> </span>Senior - Class A Asset Back<span class=\"_ _1\"></span>ed Floating Rate Notes du<span class=\"_ _1\"></span>e 2035: Euro 172.800.0<span class=\"_ _1\"></span>00;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Mezzanine - Class B1 Asset<span class=\"_ _1\"></span> Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2035: Euro 12.200.000;<span class=\"_ _3\"></span> - <span class=\"_ _11f\"> </span>Mezzanine - Class B2 Asset<span class=\"_ _1\"></span> Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2035: Euro <span class=\"_ _1\"></span>8.200.000; - <span class=\"_ _11f\"> </span>Junior - Class C Asset Back<span class=\"_ _1\"></span>ed Variable Return Notes due 203<span class=\"_ _1\"></span>5: Euro 14.566.000;<span class=\"_ _1\"></span> Il primo \u201ctiraggio\u201d sulle notes a seguito della cessio<span class=\"_ _1\"></span>ne del portafoglio i<span class=\"_ _1\"></span>niziale \u00e8 stato il seguente:<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- <span class=\"_ _11f\"> </span>Class A Asset Backed Floa<span class=\"_ _1\"></span>ting Rate Notes due 2035: Euro<span class=\"_ _1\"></span> 86.515.186;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B1 Asset Backed Flo<span class=\"_ _1\"></span>ating Rate Notes due 2035: Euro 6.1<span class=\"_ _1\"></span>06.954;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B2 Asset Backed Flo<span class=\"_ _1\"></span>ating Rate Notes due 2035: Euro 4.0<span class=\"_ _1\"></span>71.303;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class C Asset Backed Vari<span class=\"_ _1\"></span>able Return Notes due 203<span class=\"_ _1\"></span>5: Euro 8.479.4<span class=\"_ _1\"></span>17. I compiti assegnati a Dynamica i<span class=\"_ _1\"></span>n qualit\u00e0 di Servicer sono q<span class=\"_ _1\"></span>uelli standard propri del ruolo assunto.<span class=\"_ _3\"></span> Alla <span class=\"_ _3\"></span>fine <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Marzo <span class=\"_ _29\"></span>2019 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _3\"></span>concluso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incor<span class=\"_ _1\"></span>porazione <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>porta<span class=\"_ _1\"></span>foglio <span class=\"_ _3\"></span>Dyret <span class=\"_ _29\"></span>II <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>crediti appartenenti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>comparto <span class=\"_ _29\"></span>Dyret <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>un\u2019operazione <span class=\"_ _3\"></span><span class=\"ff2\">avvi<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0 </span>nel 2014. L\u2019incorporazione ha <span class=\"_ _1\"></span>comportat<span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>risoluzione dell\u2019operazio<span class=\"_ _1\"></span>ne Dyret I <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la ri<span class=\"_ _1\"></span>strutturazione <span class=\"_ _1\"></span>dell\u2019operazione Dyret II. Nel dettaglio, Il processo di incorpo<span class=\"_ _1\"></span>razione ha comportato:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5 ls7\">il ritiro dei rating sui t<span class=\"_ _0\"></span>itoli Senior e Me<span class=\"_ _0\"></span>zzanine dell\u2019ope<span class=\"_ _0\"></span>razione Dyret I;<span class=\"ff2 ls0\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">la liquidazio<span class=\"_ _1\"></span>ne di tutti i titoli emessi nell\u2019ambito di tale operazione;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">il riacquisto <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>di Dynamica <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>etail <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>po<span class=\"_ _1\"></span>rtafoglio cartolarizzato <span class=\"_ _2\"></span>nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dell\u2019operazione </span></span>Dyret <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la contest<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>cessione <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Dynamica <span class=\"_ _3\"></span>a Dyret <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>portafoglio <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>questo <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>\u00e8 stato incorporato nel portafoglio<span class=\"_ _1\"></span> Dyret II; <span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">l\u2019incremento del valo<span class=\"_ _1\"></span>re nominale dei titoli emessi nell\u2019ambi<span class=\"_ _1\"></span>to dell\u2019operazione Dyret II. <span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>La struttura del Ramp up \u00e8 rimas<span class=\"_ _1\"></span>ta inalterata sia per caratteristiche che per du<span class=\"_ _1\"></span>rata.<span class=\"_ _1\"></span> Sono stati incrementati i committ<span class=\"_ _1\"></span>ed amounts nella seguente misura:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Senior (Classe A) da 172,8 milio<span class=\"_ _1\"></span>ni di euro a 307,1 milioni di euro;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Mezzanine (Classe B1) da 12,<span class=\"_ _1\"></span>2 milioni di euro a 21,6<span class=\"_ _1\"></span>78 milioni di euro;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Mezzanine (Classe B2) da <span class=\"_ _1\"></span>8,2 milioni di euro a <span class=\"_ _1\"></span>14,452 milioni di euro;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Junior (Classe C) da 14,56<span class=\"_ _1\"></span>6 milioni di euro a 25<span class=\"_ _1\"></span>,252 milioni di euro.<span class=\"_ _1\"></span> </span></span>Alla <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>di Agosto <span class=\"_ _0\"></span>2019, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n particolare <span class=\"_ _2\"></span>con la <span class=\"_ _2\"></span>Payment Date <span class=\"_ _2\"></span>di Settembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>19, considerato <span class=\"_ _2\"></span>che il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e totale <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>titoli <span class=\"_ _3\"></span>Junior <span class=\"_ _3\"></span>(Class<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>C) <span class=\"_ _29\"></span>complessivamente <span class=\"_ _3\"></span>emessi <span class=\"_ _29\"></span>era <span class=\"_ _3\"></span>superiore <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>committed <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>titolo Junior <span class=\"_ _1\"></span>stesso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>poter <span class=\"_ _1\"></span>concludere <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di ramp <span class=\"_ _3\"></span>up <span class=\"_ _1\"></span>(cessione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>portafogli <span class=\"_ _1\"></span>incrementali <span class=\"_ _3\"></span>da ottobre 2019 a <span class=\"_ _0\"></span>dicembre 2019), <span class=\"_ _0\"></span>\u00e8 stato increm<span class=\"_ _0\"></span>entato il valore <span class=\"_ _0\"></span>nominale del <span class=\"_ _0\"></span>titolo Junior che <span class=\"_ _0\"></span>\u00e8 passato <span class=\"_ _0\"></span>da complessivi euro 25.252.<span class=\"_ _1\"></span>000 a complessivi euro 32.000.000.<span class=\"_ _1\"></span> Il periodo di ramp up d<span class=\"_ _1\"></span>ell\u2019operazione Dyret II \u00e8 termi<span class=\"_ _1\"></span>nato con la cessione del p<span class=\"_ _1\"></span>ortafoglio i<span class=\"_ _1\"></span>ncrementale di dicembre <span class=\"_ _3b\"> </span>2019. <span class=\"_ _3f\"> </span>I <span class=\"_ _3b\"> </span>titoli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>entrati <span class=\"_ _3f\"> </span>quindi <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>ammortam<span class=\"_ _1\"></span>ento <span class=\"_ _3b\"> </span>ancora <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>corso <span class=\"_ _3f\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3f\"> </span>di redazione di questo bilancio<span class=\"_ _1\"></span>. Si riepilogano nella tabella che segue gli i<span class=\"_ _1\"></span>mporti detenuti da Dynamica Retail, alla<span class=\"_ _1\"></span> data del 31 Dicembre 2024, dei titoli emessi nell\u2019ambito dell\u2019operaz<span class=\"_ _1\"></span>ione Dyret<span class=\"ff2\"> <span class=\"ls17\">II:</span> </span><table class=\"s wdbd hafe\" id=\"_ae5f4909-a105-457b-b82b-16581fbf3c40\"><tr><td class=\"c x719 y3b1a w6c3 h5a2\"><div class=\"t m0 x46 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">ISIN </div></td><td class=\"c x71a y3b1b wdbe ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Descrizion<span class=\"_ _324\"> </span></div></td><td class=\"c x71b y3b1a w6c4 h5a2\"><div class=\"t m0 x71 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Operazione </div></td><td class=\"c x71c y3b1a w32e h5a2\"><div class=\"t m0 x3b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Veicolo </div></td><td class=\"c x71d y3b1a w5ea h5a2\"><div class=\"t m0 x20 h7c ydf3 ff3 fse fc0 sc0 ls13e ws0\">Tipo<span class=\"ls0\"> </span></div></td><td class=\"c x71e y3b1a w60c h5a2\"><div class=\"t m0 x4d h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Margine </div></td><td class=\"c x71f y3b1b wdb8 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _324\"> </span></div></td><td class=\"c x720 y3b1b wb60 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore al<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x721 y3b1c wc2c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x722 y3b1d wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x723 y3b1c wdb9 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Riferimento<span class=\"_ _324\"> </span></div></td><td class=\"c x724 y3b1c wdba ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x719 y3b1e w6c3 h27e\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356818 </div></td><td class=\"c x725 y3b1e w417 h27e\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe A </div></td><td class=\"c x71b y3b1e w6c4 h27e\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3b1f wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b1e w5ea h27e\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x71e y3b1e w60c h27e\"><div class=\"t m0 x131 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1,25% </div></td><td class=\"c x727 y3b1e w6c5 h27e\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x728 y3b1e w6c6 h27e\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">882.154 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x722 y3b20 wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x719 y3b21 w6c3 h5a2\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356826 </div></td><td class=\"c x725 y3b21 w417 h5a2\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe B 1 </div></td><td class=\"c x71b y3b21 w6c4 h5a2\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3b22 wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b21 w5ea h5a2\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x71e y3b21 w60c h5a2\"><div class=\"t m0 x131 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td class=\"c x727 y3b21 w6c5 h5a2\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x728 y3b21 w6c6 h5a2\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">397.514 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x722 y3b23 wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x719 y3b24 w6c3 h5a2\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356834 </div></td><td class=\"c x725 y3b24 w417 h5a2\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Class B 2 </div></td><td class=\"c x71b y3b24 w6c4 h5a2\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3b25 wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b24 w5ea h5a2\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x71e y3b24 w60c h5a2\"><div class=\"t m0 x131 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">7,00% </div></td><td class=\"c x727 y3b24 w6c5 h5a2\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x728 y3b24 w6c6 h5a2\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">286.040 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x722 y3b26 wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x719 y3b27 w6c3 h674\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356842 </div></td><td class=\"c x725 y3b27 w417 h674\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Class C </div></td><td class=\"c x71b y3b27 w6c4 h674\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3208 wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b27 w5ea h674\"><div class=\"t m0 x3a h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Return<span class=\"_ _0\"></span> </div></td><td class=\"c x71e y3b27 w60c h674\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x727 y3b27 w6c5 h674\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x728 y3b27 w6c6 h674\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.068.322 </div></td></tr></table>Operazione Dyret III Nel <span class=\"_ _29\"></span>mese <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _3b\"></span>2020 <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _3b\"> </span>avviato <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>programma <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>Dyret <span class=\"_ _3b\"> </span>III. <span class=\"_ _3b\"></span>\u00c8 <span class=\"_ _29\"></span>stato <span class=\"_ _3b\"> </span>ceduto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>il portafoglio iniziale e sono state emesse 4 class<span class=\"_ _1\"></span>i di titoli:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Senior - Class A Asset Backed Floating Rate Notes due 203<span class=\"_ _1\"></span>6: Euro 203.100.0<span class=\"_ _1\"></span>00; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B1 Asset Backed Floating Rate <span class=\"_ _1\"></span>Notes due 2036: Euro 14.<span class=\"_ _1\"></span>340.000; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B2 Asset Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2036: Euro 9.560.000;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Junior - Class C Asset Backed Variable Return Notes due 2036:<span class=\"_ _1\"></span> Euro 19.111.000;<span class=\"_ _1\"></span> Il periodo di ramp <span class=\"_ _0\"></span>up dell\u2019operazione Dyret <span class=\"_ _0\"></span>III \u00e8 terminato con la <span class=\"_ _0\"></span>cessione del portafoglio incrementale di dicembre 2020. I titoli sono entrati quindi nel periodo <span class=\"_ _1\"></span>di ammortamento. <span class=\"_ _3\"></span> Nel <span class=\"_ _3f\"> </span>mese <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>luglio <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>22, <span class=\"_ _3f\"> </span>Dyret <span class=\"_ _3f\"> </span>III <span class=\"_ _2d\"> </span>ha <span class=\"_ _3f\"> </span>incorporato <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>seguenti <span class=\"_ _3f\"> </span><span class=\"ls49\">titoli</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">pr<span class=\"_ _1\"></span>ecedentemente <span class=\"_ _3f\"> </span>emessi <span class=\"_ _3f\"> </span>nell\u2019ambito </span>dell\u2019operazione Dyrect IV<span class=\"ff2 ls29\">: <span class=\"ls0\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Senior - Class A Asset Backed Floating Rate Notes due 203<span class=\"_ _1\"></span>6: Euro 256.800.0<span class=\"_ _1\"></span>00; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B1 Asset Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2036: Euro 11.810.000;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B2 Asset Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2036: Euro 11.810.000;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Junior - Class C Asset Backed Variable Return Notes due 2036:<span class=\"_ _1\"></span> Euro 23.543.000.<span class=\"_ _1\"></span> L\u2019incorporazione <span class=\"_ _2c\"> </span>ha  pertanto <span class=\"_ _2c\"> </span>determinato <span class=\"_ _2c\"> </span>la  risoluzione <span class=\"_ _2c\"> </span>dell\u2019operazione  Dyret <span class=\"_ _2d\"> </span>IV  e<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>la  ristrutturazione dell\u2019operazione Dyret <span class=\"ff2\">III, d<span class=\"_ _1\"></span>eterminando </span>l\u2019increme<span class=\"_ _1\"></span>nto del valore nominale dei tito<span class=\"_ _1\"></span>li emessi<span class=\"ff2\">.<span class=\"_ _1\"></span> </span>Si riepilogano nella tabella che segue gli i<span class=\"_ _1\"></span>mporti detenuti da Dynamica Retail, alla<span class=\"_ _1\"></span> data del 31 Dicembre 2024, dei titoli emessi nell\u2019ambito dell\u2019operaz<span class=\"_ _1\"></span>ione Dyret<span class=\"ff2\"> <span class=\"ls17\">III:</span> </span><table class=\"s wdc0 haff\" id=\"_7e84c700-c92a-4764-8e94-cda8f3ef95fe\"><tr><td class=\"c x259 y3b28 w6a8 h27e\"><div class=\"t m0 x2b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">ISIN </div></td><td class=\"c x729 y3b28 w425 h27e\"><div class=\"t m0 xdd h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x72a y3b28 w573 h27e\"><div class=\"t m0 xdd h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Operazione </div></td><td class=\"c x72b y3b28 w476 h27e\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Veicolo </div></td><td class=\"c x72c y3b28 w35c h27e\"><div class=\"t m0 x20 h7c ydf3 ff3 fse fc0 sc0 ls13e ws0\">Tipo<span class=\"ls0\"> </span></div></td><td class=\"c x72d y3b28 w182 h27e\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Margine </div></td><td class=\"c x72e y3b29 wdb8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _324\"> </span></div></td><td class=\"c x72f y3b29 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore al<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x730 y3b2a wdb9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Riferimento<span class=\"_ _324\"> </span></div></td><td class=\"c x731 y3b2a wdba ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3b2b w6a8 h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398547 </div></td><td class=\"c x729 y3b2b w425 h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe A </div></td><td class=\"c x72a y3b2b w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2b w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2b w35c h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x72d y3b2b w182 h6b7\"><div class=\"t m0 x31 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">1,20% </div></td><td class=\"c x732 y3b2b w17b h6b7\"><div class=\"t m0 xee h3b y81d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x519 y3b2b w6c8 h6b7\"><div class=\"t m0 x4c h3b y81d ff2 fse fc0 sc0 ls0 ws0\">6.273.012 </div></td></tr><tr><td class=\"c x259 y3b2c w6a8 h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398554 </div></td><td class=\"c x729 y3b2c w425 h6b7\"><div class=\"t m0 x3b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe B 1 </div></td><td class=\"c x72a y3b2c w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2c w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2c w35c h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x72d y3b2c w182 h6b7\"><div class=\"t m0 x31 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">5,00% </div></td><td class=\"c x732 y3b2c w17b h6b7\"><div class=\"t m0 xee h3b y81d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x519 y3b2c w6c8 h6b7\"><div class=\"t m0 x2d h3b y81d ff2 fse fc0 sc0 ls0 ws0\">543.113 </div></td></tr><tr><td class=\"c x259 y3b2d w6a8 h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398562 </div></td><td class=\"c x729 y3b2d w425 h6b7\"><div class=\"t m0 x8 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe B2 </div></td><td class=\"c x72a y3b2d w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2d w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2d w35c h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x72d y3b2d w182 h6b7\"><div class=\"t m0 x31 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td class=\"c x732 y3b2d w17b h6b7\"><div class=\"t m0 xee h3b y81d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x519 y3b2d w6c8 h6b7\"><div class=\"t m0 x2d h3b y81d ff2 fse fc0 sc0 ls0 ws0\">544.030 </div></td></tr><tr><td class=\"c x259 y3b2e w46e h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398570 </div></td><td class=\"c x729 y3b2e w542 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe C </div></td><td class=\"c x72a y3b2e w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2e w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2e w35c h6b7\"><div class=\"t m0 x8 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Variabile Return<span class=\"_ _0\"></span> </div></td><td class=\"c x72d y3b2e w182 h6b7\"><div class=\"t m0 x71 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x732 y3b2e w17b h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x519 y3b2e w6c8 h6b7\"><div class=\"t m0 x4c h3b y81d ff2 fse fc0 sc0 ls0 ws0\">1.132.234 </div></td></tr></table>Informazioni di natura quantitativa<span class=\"_ _1\"></span><span class=\"ff2\"> </span>C.1 <span class=\"_ _2d\"> </span>Consolidato <span class=\"_ _2d\"> </span>Prudenziale <span class=\"_ _2d\"> </span>- <span class=\"_ _2d\"> </span>Esposizioni <span class=\"_ _2d\"> </span>derivanti <span class=\"_ _2d\"> </span>dalle <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>rtolarizzazione <span class=\"_ _2d\"> </span>\"proprie\"<span class=\"_ _0\"></span> ripartite per tipologia di attivit\u00e0 cartolarizzate e per tipologia di esposizioni TIPOLOGIA ATTIV<span class=\"_ _0\"></span>ITA' CARTO<span class=\"_ _0\"></span>LARIZZATE/ ESPOSIZIONI <table class=\"s wdc1 hb00\" id=\"_acbb9885-192c-46cc-9753-0ccb150baa5e\"><tr><td></td><td></td><td></td><td class=\"c x733 y3b2f w6cd h726\"><div class=\"t m0 x18 h7c yf54 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni per <span class=\"_ _0\"></span>cassa </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x733 y3b30 w6ce h24f\"><div class=\"t m0 x4e h7c ye29 ff3 fse fc7 sc0 ls0 ws0\">Senior </div></td><td class=\"c x618 y3b30 w38f h24f\" colspan=\"2\"><div class=\"t m0 x4c h7c ye29 ff3 fse fc7 sc0 ls0 ws0\">Mezzanine </div></td><td></td><td class=\"c x734 y3b30 w6cf h24f\"><div class=\"t m0 x4e h7c ye29 ff3 fse fc7 sc0 ls0 ws0\">Junior </div></td></tr><tr><td></td><td class=\"c x735 y3b31 wb60 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x736 y3b31 wdc2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.</div></td><td class=\"c x737 y3b32 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x64b y3b31 wdc2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.</div></td><td class=\"c x738 y3b32 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x739 y3b31 wdc3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr. di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x73a y3b33 wbaf ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x73b y3b33 wc19 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore</div></td><td class=\"c x73c y3b34 wbae ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x73d y3b33 wc19 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore</div></td><td class=\"c x73e y3b34 wbae ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x73f y3b33 wdc4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">valore<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x740 y3b35 wbaf ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x741 y3b35 wbaf ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3b36 wdc5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">A. Oggetto di <span class=\"_ _0\"></span>integrale canc<span class=\"_ _0\"></span>ellazione da<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span></div></td><td class=\"c x733 y3b37 w3d3 h727\"><div class=\"t m0 x35 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">97.568  </div></td><td class=\"c x36f y3b37 w666 h727\"><div class=\"t m0 x4c h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">2.460 </div></td><td class=\"c x618 y3b37 w370 h727\"><div class=\"t m0 x131 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">1.802  </div></td><td class=\"c x269 y3b37 w373 h727\"><div class=\"t m0 x2a h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x734 y3b37 w6ca h727\"><div class=\"t m0 x4f h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x742 y3b37 w6cb h727\"><div class=\"t m0 x1f1 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y3b38 wdc6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x743 y3b3a wdc7 ha79\"><div class=\"t m0 x23f h56d y3b39 ff6 fse fc0 sc0 ls0 ws0\">- attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x733 y3b3b w3d3 h257\"><div class=\"t m0 x35 h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">97.568<span class=\"ff6\"> </span></div></td><td class=\"c x36f y3b3b w666 h257\"><div class=\"t m0 x4c h56d y1e20 ff6 fse fc0 sc0 ls0 ws0\">2.460  </div></td><td class=\"c x618 y3b3b w370 h257\"><div class=\"t m0 xb6 h56d y1e20 ff6 fse fc0 sc0 ls0 ws0\">1.802  </div></td><td class=\"c x269 y3b3b w373 h257\"><div class=\"t m0 x2e h3b y1e20 ff6 fse fc0 sc0 ls0 ws0\"> <span class=\"ff2\">- </span> </div></td><td class=\"c x734 y3b3b w6ca h257\"><div class=\"t m0 x4f h56d y1e20 ff6 fse fc0 sc0 ls0 ws0\">2  </div></td><td class=\"c x742 y3b3b w6cb h257\"><div class=\"t m0 x22 h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff3\">  </span></div></td></tr><tr><td class=\"c x744 y3b3c wc4b ha79\"><div class=\"t m0 x23f h56d y3b39 ff6 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3b3d w6c9 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">B. Oggetto di <span class=\"_ _0\"></span>parziale canc<span class=\"_ _0\"></span>ellazione da<span class=\"_ _0\"></span>l bilancio </div></td><td class=\"c x733 y3b3d w3d3 h24f\"><div class=\"t m0 x22 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y3b3d w666 h24f\"><div class=\"t m0 x2a h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x618 y3b3d w370 h24f\"><div class=\"t m0 x3f h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3b3d w373 h24f\"><div class=\"t m0 x2a h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x734 y3b3d w6ca h24f\"><div class=\"t m0 x3f h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x742 y3b3d w6cb h24f\"><div class=\"t m0 x1f1 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3b3e w6c9 h6cf\"><div class=\"t m0 xdd h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">C. Non cance<span class=\"_ _0\"></span>llate dal bilanci<span class=\"_ _0\"></span>o </div></td><td class=\"c x733 y3b3e w3d3 h6cf\"><div class=\"t m0 x22 h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y3b3e w666 h6cf\"><div class=\"t m0 x2a h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x618 y3b3e w370 h6cf\"><div class=\"t m0 x3f h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3b3e w373 h6cf\"><div class=\"t m0 x2a h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x734 y3b3e w6ca h6cf\"><div class=\"t m0 x8 h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\"> 167.735 </div></td><td class=\"c x742 y3b3e w6cb h6cf\"><div class=\"t m0 x3f h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">3.281  </div></td></tr></table>Per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"> </span>operazioni <span class=\"_ _3b\"> </span>in <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>cedute <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>integrale <span class=\"_ _29\"></span>cancella<span class=\"_ _1\"></span>zione, <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>bilancio rappresenta il valore dei titoli <span class=\"ff6\">senior<span class=\"ls29\">, </span>mezzanine</span> <span class=\"ls19\">e </span><span class=\"ff6\">junior</span> detenuti al costo ammortizzato o al loro fair value coerentemente <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>sono <span class=\"_ _3f\"> </span>allocati <span class=\"_ _3f\"> </span>(attivit\u00e0 <span class=\"_ _2d\"> </span>finanziarie <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3f\"> </span>ammortizzato <span class=\"_ _3f\"> </span>o <span class=\"_ _2c\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie obbligatoriamente valutate al f<span class=\"_ _1\"></span>air value<span class=\"_ _1\"></span>). Per  le <span class=\"_ _3d\"> </span>operazioni <span class=\"_ _3d\"> </span><span class=\"ff5\">in  cui <span class=\"_ _3d\"> </span>le  atti<span class=\"_ _1\"></span>vit\u00e0  cedute <span class=\"_ _3d\"> </span>sono  ri<span class=\"_ _1\"></span>maste  integralmente <span class=\"_ _3d\"> </span>iscri<span class=\"_ _1\"></span>tte  nell\u2019attivo<span class=\"_ _1\"></span>  dello <span class=\"_ _3d\"> </span>stato </span>patrimoniale, il <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>bila<span class=\"_ _1\"></span>ncio corrisponde <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> \u201crischio <span class=\"_ _0\"></span>trattenuto\u201d, misurato <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>sbilancio fra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 cedute e le corrispondenti pas<span class=\"_ _1\"></span>sivit\u00e0 alla data di riferim<span class=\"_ _1\"></span>ento del bilancio. C.2 Consolidato Prudenziale - Esposizioni derivanti dalle principali operazioni di cartolarizzazione \"di terzi\" ripartite per tipologia di attivit\u00e0 cartolarizzate e per tipologia di esposizioni TIPOLOGIA ATTIV<span class=\"_ _0\"></span>ITA' SOTTOSTA<span class=\"_ _0\"></span>NTI/ ESPOSIZION<span class=\"_ _0\"></span>I <table class=\"s wdc8 hb01\" id=\"_209c94c1-4448-4115-994d-07b5f8dc2498\"><tr><td></td><td></td><td></td><td class=\"c x745 y3b3f w6d7 h726\"><div class=\"t m0 x39 h7c yf54 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni per <span class=\"_ _0\"></span>cassa </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x745 y3b40 w6d8 h2a8\"><div class=\"t m0 x8f h7c y130e ff3 fse fc7 sc0 ls0 ws0\">Senior </div></td><td class=\"c x425 y3b40 w536 h2a8\" colspan=\"2\"><div class=\"t m0 x46 h7c y130e ff3 fse fc7 sc0 ls0 ws0\">Mezzanine </div></td><td></td><td class=\"c x656 y3b40 w6d9 h2a8\"><div class=\"t m0 x4f h7c y130e ff3 fse fc7 sc0 ls0 ws0\">Junior </div></td></tr><tr><td></td><td class=\"c x746 y3b41 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x747 y3b41 wdc2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.<span class=\"_ _324\"> </span></div></td><td class=\"c x325 y3b41 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x748 y3b41 wdc2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.<span class=\"_ _324\"> </span></div></td><td class=\"c x652 y3b41 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x749 y3b41 wdc2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x74a y3b42 wbaf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x74b y3b42 wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore<span class=\"_ _324\"> </span></div></td><td class=\"c x74c y3b42 wbaf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x74d y3b42 wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore<span class=\"_ _324\"> </span></div></td><td class=\"c x74e y3b42 wbaf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x74f y3b42 wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3b43 w6d2 h2a8\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">Crediti verso<span class=\"_ _0\"></span> clientela </div></td><td class=\"c x745 y3b43 w6d3 h2a8\"><div class=\"t m0 x2b h3b y216c ff2 fse fc0 sc0 ls0 ws0\">150.691  </div></td><td class=\"c x750 y3b43 w409 h2a8\"><div class=\"t m0 x46 h3b y216c ff2 fse fc0 sc0 ls3f ws0\">6.02<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>C.3 Consolidato Prudenziale <span class=\"ff4\">\u2013</span> Interessenze in societ\u00e0 veicolo per la <span class=\"_ _1\"></span>cartolarizzazione  Si segnala ch<span class=\"_ _1\"></span>e<span class=\"ff5\">, nell\u2019ambit<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di cartolari<span class=\"_ _1\"></span>zzazioni str<span class=\"_ _1\"></span>utturate dal Gruppo<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>valere su <span class=\"_ _1\"></span>proprie </span>attivit\u00e0, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>utilizzati <span class=\"_ _0\"></span>special <span class=\"_ _2\"></span>purpose <span class=\"_ _2\"></span>vehicles <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>rappresentano <span class=\"_ _2\"></span>soggetti <span class=\"_ _2\"></span>terzi,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>quali il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>intrattiene <span class=\"_ _1\"></span>legami <span class=\"_ _1\"></span>partecipativi<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>motivo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornita <span class=\"_ _1\"></span>alcuna <span class=\"_ _1\"></span>informativ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nella presente sezione. C.<span class=\"ls0\">4 Societ\u00e0 veicolo per la cartolarizzazione non consolidate </span>Il presente<span class=\"_ _0\"></span> <span class=\"ff5\">paragrafo <span class=\"_ _0\"></span>accoglie l\u2019informativa sulle <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 veicolo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"ff2\">cartolarizzaz<span class=\"_ _1\"></span>ione non <span class=\"_ _2\"></span>consolidate, </span></span>diverse da <span class=\"_ _2\"></span>quelle utilizzate in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _2\"></span>auto<span class=\"_ _1\"></span>cartolarizzazione, ne<span class=\"_ _0\"></span>lle quali <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo non <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>alcuna partecipazione  al  capitale<span class=\"_ _1\"></span><span class=\"ff5\">;  si  rinvia  al  precedent<span class=\"_ _1\"></span>e  paragrafo  \u201cC <span class=\"_ _3d\"> </span>\u2013</span>  <span class=\"ff5\">O<span class=\"_ _1\"></span>perazioni  di  cartolari<span class=\"_ _1\"></span>zzazione\u201d </span>\u201cInformazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>natura <span class=\"_ _3\"></span>qualitativa\u201d <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>relativa <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span><span class=\"ff6\">2Worlds <span class=\"_ _3\"></span>s.r.l.<span class=\"ls29\">, <span class=\"_ _3\"></span></span><span class=\"ff2\">Desio <span class=\"_ _3\"></span>SME <span class=\"_ _3\"></span>SPV </span></span>S.r.l., con <span class=\"_ _2\"></span>ori<span class=\"_ _1\"></span>ginator Banco Desio,<span class=\"ls13f\">  </span>Copped\u00e8 SPV S<span class=\"_ _0\"></span>.r.l. e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con originator Fide<span class=\"_ _0\"></span>s e Rainbow <span class=\"_ _0\"></span>SPV S.r.l. e Dyret, con originator Dynamica <span class=\"_ _1\"></span>Retail. D. Operazioni di cess<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> C. Consolidato prudenziale<span class=\"_ _1\"></span> - Attivit\u00e0 finanziarie ced<span class=\"_ _1\"></span>ute e cancellate integralme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> Informazioni di natura qualitativa<span class=\"_ _1\"></span> In continuit\u00e0 <span class=\"_ _1\"></span>con la <span class=\"_ _1\"></span>strategia <span class=\"_ _1\"></span>di gestione pro<span class=\"_ _1\"></span>attiva dei <span class=\"_ _1\"></span>crediti deteriorati<span class=\"_ _1\"></span> e in <span class=\"_ _1\"></span>coerenza <span class=\"_ _1\"></span>con le <span class=\"_ _1\"></span>linee guid<span class=\"_ _1\"></span>a emanate <span class=\"_ _2c\"> </span>dalla  Banc<span class=\"_ _0\"></span>a <span class=\"_ _2c\"> </span>Centrale  Europea, <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>sono  perfezionate <span class=\"_ _2c\"> </span>nell\u2019anno  <span class=\"ff2\">8 <span class=\"_ _2c\"> </span>operazioni  di <span class=\"_ _2d\"> </span>cessio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>di </span>portafogli <span class=\"_ _1\"></span>crediti costituiti da ra<span class=\"_ _1\"></span>pporti ipotecari <span class=\"_ _1\"></span>e chirografari <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>a sofferenza e ad <span class=\"_ _1\"></span>inadempienza probabile <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>gross <span class=\"_ _3b\"> </span>book <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>(GB<span class=\"_ _1\"></span>V) <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>4<span class=\"_ _1\"></span>9,8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"></span>fondi <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>investimento <span class=\"_ _3b\"></span>chiusi <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>front<span class=\"_ _1\"></span>e  dell\u2019investimento in quote dei fondi stess<span class=\"_ _1\"></span>i per un controvalore di 29,<span class=\"_ _3\"></span><span class=\"ff2\">6 milioni di euro. </span>Come e<span class=\"_ _1\"></span>merge <span class=\"_ _1\"></span>dall\u2019analisi <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>natur<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quantitativa <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>successivo <span class=\"_ _1\"></span>paragrafo, <span class=\"_ _1\"></span>la struttura <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>operazioni <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>configuraz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>aver <span class=\"_ _3b\"></span>consentito <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>D<span class=\"_ _1\"></span>esio <span class=\"_ _29\"></span>di soddisfare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>previsti <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>l\u2019assenza <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>richieste <span class=\"_ _3\"></span>per l\u2019esercizio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>sul <span class=\"_ _1\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>Fondo <span class=\"_ _3\"></span>d\u2019investimento <span class=\"_ _1\"></span>(e <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019esclusione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questi <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>perimetro <span class=\"_ _1\"></span>di consolidamento <span class=\"_ _3b\"> </span>contabile <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desi<span class=\"_ _1\"></span>o). <span class=\"_ _3b\"> </span>Parimenti <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _3b\"> </span>rispettati <span class=\"_ _2d\"> </span>i <span class=\"_ _3b\"> </span>presupposti <span class=\"_ _3b\"> </span>previsti dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>Strumenti <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>trasferimento <span class=\"_ _3f\"> </span>sostanziale <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>diritti <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ricevere <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _3b\"> </span>dalle singole <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>cedute <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>benefici <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sociati <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>esse. <span class=\"_ _3\"></span>Ne <span class=\"_ _1\"></span>deriva <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>otale deconsolidamento <span class=\"_ _2c\"> </span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"></span>edesimi <span class=\"_ _2c\"> </span>crediti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>trasferiti <span class=\"_ _2c\"> </span>tenuto <span class=\"_ _2c\"> </span>anche <span class=\"_ _2c\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>che <span class=\"_ _2d\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>state concesse, a favore di cias<span class=\"_ _1\"></span>cun Fondo, ulteriori garanzie ri<span class=\"_ _1\"></span>spetto a quelle usuali sull<span class=\"_ _1\"></span>\u2019esistenza del credito.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nell\u2019ambito <span class=\"_ _47\"> </span>degli <span class=\"_ _40\"> </span>accor<span class=\"_ _1\"></span>di <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>operazioni <span class=\"_ _47\"> </span>(side <span class=\"_ _47\"> </span>letter) <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _47\"> </span>stata <span class=\"_ _47\"> </span>comunque <span class=\"_ _40\"> </span>prevista <span class=\"_ _47\"> </span>una <span class=\"_ _47\"> </span>spec<span class=\"_ _0\"></span>ifica reportistica <span class=\"_ _3\"></span>informativa <span class=\"_ _3\"></span>periodica <span class=\"_ _3\"></span>onde <span class=\"_ _3\"></span>permettere <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>adeguati <span class=\"_ _3\"></span>meccanismi <span class=\"_ _3\"></span>di riscontro delle attivit\u00e0 s<span class=\"_ _1\"></span>ottostanti il net asset value<span class=\"_ _1\"></span> di ciascun Fondo chiuso.<span class=\"_ _1\"></span> Informazioni di natura quantitativa<span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _0\"></span>fronte de<span class=\"_ _0\"></span>lle suddette cessioni, <span class=\"_ _0\"></span>di natura <span class=\"ff6\">multiorigin<span class=\"_ _0\"></span>ator<span class=\"ff2\"> per <span class=\"_ _0\"></span>la presenza <span class=\"_ _2\"></span>di cessioni di <span class=\"_ _0\"></span>crediti de<span class=\"_ _0\"></span>teriorati al </span></span>medesimo fondo da parte di <span class=\"_ _1\"></span>una pluralit\u00e0 di i<span class=\"_ _1\"></span>nvestitori, sono s<span class=\"_ _1\"></span>tate sottoscritte nel corso del 202<span class=\"_ _3\"></span>4 quote di<span class=\"_ _1\"></span> fondi per: \u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 17,<span class=\"_ _1\"></span>5 milioni nel fondo Efesto,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 7,4<span class=\"_ _1\"></span> milioni nel fondo Illimity Real Estate,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 4,0<span class=\"_ _1\"></span> milioni nel fondo Persefone,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 3,0<span class=\"_ _1\"></span> milioni nel fondo Kleos,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 1 mil<span class=\"_ _1\"></span>ione nel fondo Illimity Granulare<span class=\"_ _1\"></span> </span>In <span class=\"_ _0\"></span>ragione <span class=\"_ _2\"></span>delle preesistenti <span class=\"_ _2\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore al <span class=\"_ _2\"></span>31 di<span class=\"_ _0\"></span>cembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>23 sui <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>oggetto <span class=\"_ _2\"></span>di cessione <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>2024<span class=\"ls1f\">, </span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>registrate <span class=\"_ _3\"></span>perdite <span class=\"_ _1\"></span>nette <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>circa <span class=\"_ _29\"></span>7,6 milioni di euro. A <span class=\"_ _1\"></span>fronte <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ddette <span class=\"_ _3\"></span>cessioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>natura <span class=\"_ _3\"></span><span class=\"ff6\">multioriginato<span class=\"_ _1\"></span>r</span>, <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cessioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>deteriorati da <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>pluralit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>investitori, <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>detiene, <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>eguenti investimenti in OIC chiusi di crediti <span class=\"_ _1\"></span>deteriorati:<span class=\"_ _1\"></span> 1.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _2\"></span>27.806.868,69<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff5\">quo<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>fondo <span class=\"_ _2\"></span>Efesto<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>corris<span class=\"_ _1\"></span>pondenti <span class=\"_ _2\"></span>all\u20191,<span class=\"_ _1\"></span>9% <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>totale de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>quote emesse;<span class=\"ff2\"> </span></span></span></span>2.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _2\"></span>25.144<span class=\"_ _1\"></span>.643 <span class=\"_ _0\"></span>quote del <span class=\"_ _2\"></span>fondo <span class=\"_ _0\"></span>Keystone, corrispondenti <span class=\"_ _2\"></span>al 6,6% <span class=\"_ _2\"></span>del totale <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>quot<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>emesse;<span class=\"_ _3\"></span> </span></span>3.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _1\"></span>16<span class=\"_ _1\"></span>.855.155,00 <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>Persefone <span class=\"_ _3\"></span>(gi\u00e0 <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>Small <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Med <span class=\"_ _3\"></span>Npe), <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>al </span></span>13,0% del totale delle quote em<span class=\"_ _1\"></span>esse; 4.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _2\"></span>15<span class=\"_ _1\"></span>.762.813,48 quote <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fondo Clessidra<span class=\"ff7 fsb\"> </span>Credit <span class=\"_ _2\"></span>Recovery (CCRF), <span class=\"_ _0\"></span>corrispondenti al <span class=\"_ _0\"></span>8,6% <span class=\"_ _0\"></span>del </span></span>totale delle quote emesse<span class=\"_ _1\"></span> (a far data dal 16<span class=\"_ _1\"></span> dicembre 2024 ha avuto<span class=\"_ _1\"></span> efficacia la fusione dei fond<span class=\"_ _1\"></span>i ex Value Vic2 e Vir 1 nel neocostitui<span class=\"_ _1\"></span>to Clessidra Credit Recovery Fund <span class=\"_ _1\"></span>- CCRF)<span class=\"_ _1\"></span>; 5.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _29\"></span>7.367.632<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>,00 <span class=\"_ _29\"></span>quote <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _3b\"> </span>Illimity <span class=\"_ _3b\"></span>Real <span class=\"_ _3b\"></span>Estate, <span class=\"_ _29\"></span>cor<span class=\"_ _1\"></span>rispondenti <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>3<span class=\"_ _1\"></span>,3% <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>totale <span class=\"_ _3b\"> </span>delle<span class=\"_ _1\"></span> </span></span>quote emesse; 6.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero 6.120.074 quote <span class=\"_ _0\"></span>del fondo <span class=\"_ _0\"></span>Illimity CR (classe<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span> e A<span class=\"_ _0\"></span>1), corrispondenti rispettivamente <span class=\"_ _0\"></span>al 2,5% </span></span>e allo 0,6% del totale delle quote crediti emesse <span class=\"_ _1\"></span>(classe A e A1);<span class=\"_ _1\"></span> 7.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero 4.946.851,00 quote <span class=\"_ _0\"></span>del fondo <span class=\"_ _0\"></span>UTP Italia Credit, corrispondenti al 0,9% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>totale delle quote </span></span>emesse; 8.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero 3.000.000,00 quote del fondo Kleos, corrispondenti al 21,0% del totale <span class=\"_ _1\"></span>delle quote emesse;<span class=\"_ _3\"></span> </span></span>9.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _3\"></span>985,00 <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>Il<span class=\"_ _1\"></span>limity <span class=\"_ _3\"></span>Granulare, <span class=\"_ _3\"></span>corr<span class=\"_ _1\"></span>ispondenti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>100,0% <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote </span></span>emesse; 10.<span class=\"ff8 ls0\"> <span class=\"_ _fe\"></span><span class=\"ff2\">Numero 206,00 quote del f<span class=\"_ _1\"></span>ondo P-G CR M<span class=\"_ _1\"></span>anag Uno,<span class=\"_ _1\"></span> corrispondenti al 23,4% d<span class=\"_ _1\"></span>el totale delle quot<span class=\"_ _1\"></span>e </span></span>e <span class=\"_ _fe\"></span>messe;<span class=\"_ _324\"> </span> 11.<span class=\"ff8 ls0\"> <span class=\"_ _fe\"></span><span class=\"ff2\">Numero <span class=\"_ _29\"></span>139,00<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>quote <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _29\"></span>PEG <span class=\"_ _3b\"> </span>UTP <span class=\"_ _29\"></span>MANAG <span class=\"_ _3b\"></span>DT <span class=\"_ _29\"></span>PT<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>corrispondenti <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>20,0% <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>totale <span class=\"_ _3b\"> </span>delle </span></span>quote emesse; 12. Numero 34,1845 quote <span class=\"_ _2\"></span>del fondo Back2Bonis, corrispondenti al 1,6% de<span class=\"_ _0\"></span>l totale de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e quote emesse. Tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>ciascuno <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>pluralit\u00e0 <span class=\"_ _3\"></span>degli <span class=\"_ _29\"></span>inv<span class=\"_ _1\"></span>estitori <span class=\"_ _29\"></span>coinvo<span class=\"_ _1\"></span>lti, risultano in<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tut<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>i casi <span class=\"_ _2\"></span>assenti <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>chieste <span class=\"_ _0\"></span>dall\u2019IFRS10 <span class=\"_ _2\"></span>per l\u2019esercizio <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>controllo <span class=\"_ _2\"></span>sul relativo <span class=\"_ _2\"></span>Fondo, cos\u00ec <span class=\"_ _29\"></span>come <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _29\"></span>rispett<span class=\"_ _1\"></span><span class=\"ff5\">ate <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>condizioni <span class=\"_ _29\"></span>previs<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>dall\u2019IFRS9 <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span><span class=\"ff6\">d<span class=\"_ _1\"></span>erecog<span class=\"_ _1\"></span>nition</span></span> <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _29\"></span>ceduti <span class=\"_ _3b\"></span>in<span class=\"_ _324\"> </span>ragione de<span class=\"_ _0\"></span>lle mutate caratteristiche <span class=\"_ _0\"></span>dell\u2019asset iscritto <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio in <span class=\"_ _2\"></span>luo<span class=\"_ _1\"></span>go de<span class=\"_ _0\"></span>i crediti <span class=\"_ _0\"></span>originati dal <span class=\"_ _0\"></span>Banco (in<span class=\"_ _324\"> </span>termini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>numerosit\u00e0, <span class=\"_ _3\"></span>car<span class=\"_ _1\"></span>atteristiche <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nomi<span class=\"_ _1\"></span>nale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>finanziamenti) <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>cancellati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>delle<span class=\"_ _324\"> </span>operazioni. Per giungere a tali <span class=\"_ _1\"></span>conclusioni s<span class=\"_ _1\"></span>ono stati valutati: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">l\u2019assenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>potess<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>identificare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>indirizzare <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>controll<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>rendimenti<span class=\"_ _324\"> </span></span></span>variabili dei fondi, cui la Banca in qualit\u00e0 di<span class=\"_ _1\"></span> detentrice delle quote \u00e8 esposta; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>la <span class=\"_ _3\"></span>numerosit\u00e0 <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>debitori, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>segmento <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appartenenza, <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>garanzie, <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>tempisti<span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>recupero <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>tipolo<span class=\"_ _1\"></span>gia <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>finanziamenti: <span class=\"_ _47\"> </span>questi<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>fattori <span class=\"_ _8d\"> </span>qualitativi <span class=\"_ _47\"> </span>fanno <span class=\"_ _47\"> </span>emergere <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>effetto<span class=\"_ _324\"> </span>diversificazione <span class=\"_ _a7\"> </span>molto <span class=\"_ _a7\"> </span>forte, <span class=\"_ _a7\"> </span>prodot<span class=\"_ _1\"></span>to <span class=\"_ _a7\"> </span>dalla <span class=\"_ _a7\"> </span>presenza <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>debi<span class=\"_ _1\"></span>tori <span class=\"_ _a7\"> </span>diversi <span class=\"_ _a7\"> </span>con <span class=\"_ _a7\"> </span>caratteris<span class=\"_ _1\"></span>tiche<span class=\"_ _324\"> </span>disomogenee <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>diverse <span class=\"_ _2d\"> </span>entit\u00e0 <span class=\"_ _2d\"> </span>apportanti<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>cui <span class=\"_ _2d\"> </span>corrisponde, <span class=\"_ _2d\"> </span>inoltre, <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>divers<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>strategia <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>recupero adottata dai Fondi ri<span class=\"_ _1\"></span>spetto a quella che avrebbero ado<span class=\"_ _1\"></span>ttato le singole banche aderenti;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per i <span class=\"_ _0\"></span>casi di apporti maggiormente rilevanti rispetto al totale degli attivi de<span class=\"_ _0\"></span>i fondi, le conclusioni di un<span class=\"_ _324\"> </span>test quantitativo articolato calcolando <span class=\"_ _0\"></span>il rapporto tra <span class=\"_ _0\"></span>la variabilit\u00e0 dei <span class=\"_ _0\"></span>cash flow <span class=\"_ _0\"></span>relativi al portafoglio<span class=\"_ _324\"> </span>di <span class=\"_ _3b\"></span>crediti <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"> </span>singole <span class=\"_ _3b\"> </span>banche <span class=\"_ _3b\"> </span>ader<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>variabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>cash <span class=\"_ _3b\"></span>flow <span class=\"_ _3b\"></span>relativi <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _3b\"> </span>crediti<span class=\"_ _324\"> </span>complessivamente detenuto dal Fondo.<span class=\"_ _324\"> </span>Le <span class=\"_ _2c\"> </span>quote  de<span class=\"_ _0\"></span>i <span class=\"_ _2c\"> </span>fon<span class=\"_ _1\"></span>di <span class=\"_ _2c\"> </span>di  investimento <span class=\"_ _2c\"> </span>chiusi  sottoscritte, <span class=\"_ _2c\"> </span>classificate  tra <span class=\"_ _2c\"> </span>gli <span class=\"_ _2c\"> </span>strumenti  obbligatoriamente<span class=\"_ _324\"> </span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valorizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>previste <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span>applicazione dalla Policy di fair v<span class=\"_ _1\"></span>alue adottate da Banco Desio per la tip<span class=\"_ _1\"></span>ologia di asset.<span class=\"_ _324\"> </span>D4. Consolidato prudenziale<span class=\"_ _1\"></span> - Operazioni di covered bo<span class=\"_ _1\"></span>nd<span class=\"_ _324\"> </span>Nella presente<span class=\"_ _1\"></span> sezione <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>descritte le<span class=\"_ _1\"></span> operazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>covered <span class=\"_ _1\"></span>bond i<span class=\"_ _1\"></span>n cui<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>Banca c<span class=\"_ _1\"></span>edente <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> Banca<span class=\"_ _324\"> </span>finanziatrice coincidono.<span class=\"_ _324\"> </span>Nel <span class=\"_ _47\"> </span>corso <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>2017 <span class=\"_ _8d\"> </span>\u00e8 <span class=\"_ _47\"> </span>stato <span class=\"_ _47\"> </span>dato <span class=\"_ _8d\"> </span>avvio <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>Programma <span class=\"_ _47\"> </span>\u201cCovered <span class=\"_ _8d\"> </span>Bond <span class=\"_ _8d\"> </span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span></span>Desio <span class=\"_ _47\"> </span>OBG\u201d <span class=\"_ _47\"> </span>fi<span class=\"_ _1\"></span>nalizzato<span class=\"_ _324\"> </span>all\u2019ottenimento <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Gruppo <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">funding<span class=\"ff2\"> <span class=\"_ _3\"></span>(diversificazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>raccolta, <span class=\"_ _3\"></span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span></span></span>relativo <span class=\"_ _1\"></span>costo, <span class=\"_ _1\"></span>nonch\u00e9 allungame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>cadenze <span class=\"_ _1\"></span>delle fo<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>finanziamento). <span class=\"_ _1\"></span>Tale <span class=\"_ _1\"></span>Programma, <span class=\"_ _1\"></span>che<span class=\"_ _324\"> </span>ha natura multi-seller, vede coinvolt<span class=\"_ _1\"></span>i:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Banco <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>D<span class=\"_ _1\"></span>esio <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>Brianza <span class=\"_ _47\"> </span>(Capogruppo) <span class=\"_ _47\"> </span>nel <span class=\"_ _47\"> </span>ruolo <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>(1) <span class=\"_ _47\"> </span>banca <span class=\"_ _47\"> </span>originator, <span class=\"_ _47\"> </span>(2) <span class=\"_ _47\"> </span>banca<span class=\"_ _324\"> </span>finanziatrice, e (3) banca emittente i cover<span class=\"_ _1\"></span>ed bond;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Desio <span class=\"_ _0\"></span>OBG S<span class=\"_ _0\"></span>.r.l. (Veicolo <span class=\"_ _2\"></span>o SPV), <span class=\"_ _2\"></span>in qualit\u00e0 di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 v<span class=\"_ _0\"></span>eicolo appositamente <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tituita per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cessione<span class=\"_ _324\"> </span>di attivi idonei da parte di Banco Desio, contr<span class=\"_ _1\"></span>ollata al 60% dalla Capogruppo<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">BNP <span class=\"_ _1\"></span>Paribas<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>swap <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>dell\u2019esposizione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>possibile <span class=\"_ _3\"></span>rischio<span class=\"_ _324\"> </span></span></span>generato dal mismatch tra il tas<span class=\"_ _1\"></span>so fisso del covered bond e il mix di tassi del po<span class=\"_ _1\"></span>rtafoglio ceduto.<span class=\"_ _324\"> </span>Nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2024 <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _3\"></span>ha concluso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>successo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>collocamento di <span class=\"_ _3\"></span>una emiss<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Cov<span class=\"_ _1\"></span>ered<span class=\"_ _324\"> </span>Bond <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>valere <span class=\"_ _29\"></span>sul <span class=\"_ _3b\"></span>proprio <span class=\"_ _29\"></span>programma <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>Obbligazioni <span class=\"_ _29\"></span>Bancarie <span class=\"_ _29\"></span>Garantite <span class=\"_ _29\"></span>(OB<span class=\"_ _1\"></span>G, <span class=\"_ _29\"></span>rati<span class=\"_ _1\"></span>ng <span class=\"_ _29\"></span>AA <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>parte <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>Fitch) <span class=\"_ _3b\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>importo <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mplessivo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>500 <span class=\"_ _3f\"> </span>milioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>sca<span class=\"_ _1\"></span>denza <span class=\"_ _3b\"> </span>5<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>anni <span class=\"_ _3f\"> </span>destinata <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>investitori<span class=\"_ _324\"> </span>istituzionali.<span class=\"_ _324\"> </span>Il covered bo<span class=\"_ _1\"></span>nd, pr<span class=\"_ _1\"></span>ezzato con <span class=\"_ _1\"></span>cedola pari <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>3% <span class=\"_ _1\"></span>e un <span class=\"_ _1\"></span>rendimento par<span class=\"_ _1\"></span>i a <span class=\"_ _1\"></span>mid s<span class=\"_ _1\"></span>wap <span class=\"_ _1\"></span>+62 bps, <span class=\"_ _1\"></span>ha regis<span class=\"_ _1\"></span>trato<span class=\"_ _324\"> </span>nel corso del collocamento o<span class=\"_ _1\"></span>rdini superiori a 850 milioni<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>L'operazione <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>coerente <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>il <span class=\"_ _2d\"> </span>Funding <span class=\"_ _2c\"> </span>Plan <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>24 <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2c\"> </span>Desio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>con  il <span class=\"_ _3f\"> </span>nuovo <span class=\"_ _2c\"> </span>Piano <span class=\"_ _2c\"> </span>Industriale<span class=\"_ _324\"> </span>\u201cBeyond26\u201d <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>rappresenta <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>co<span class=\"_ _1\"></span>ntinuit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>accesso <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>funding <span class=\"_ _3b\"> </span>wholesal<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>differenti giurisdizioni.<span class=\"_ _324\"> </span>Si riepilogano di seguito le pr<span class=\"_ _1\"></span>incipali caratteristiche dell\u2019operazio<span class=\"_ _1\"></span>ne:<span class=\"_ _324\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff6\">Denominazione veicolo: D<span class=\"_ _1\"></span>esio OBG S.r.l.<span class=\"_ _324\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff6\">Tipologia di crediti <span class=\"_ _1\"></span>sottostanti<span class=\"ff2\">: Mutui ipo<span class=\"_ _1\"></span>tecari residenziali;<span class=\"_ _324\"> </span></span></span></span>c)<span class=\"ff8 ls0\"> <span class=\"_ _238\"> </span><span class=\"ffc\">Val<span class=\"_ _1\"></span>ore dei cre<span class=\"_ _0\"></span>diti ceduti dall\u2019inizio del <span class=\"_ _0\"></span>programma: <span class=\"ff2\">pari complessivamente a 3.<span class=\"lsb\">574</span> milioni di<span class=\"_ _0\"></span> euro;<span class=\"_ _324\"> </span></span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff6\">Importo <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"> </span>fi<span class=\"_ _1\"></span>nanziamento <span class=\"_ _29\"> </span>subo<span class=\"_ _1\"></span>rdinato: <span class=\"_ _3b\"> </span><span class=\"ff2\">pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>complessivi <span class=\"_ _3b\"></span>2.456 <span class=\"_ _3b\"></span>milioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>31 <span class=\"_ _29\"></span>dicembre<span class=\"_ _324\"> </span></span></span></span>2024;<span class=\"_ _324\"> </span>e)<span class=\"ff8 ls0\"> <span class=\"_ _238\"> </span><span class=\"ff6\">V<span class=\"_ _1\"></span>alore nominale dei covered bond emessi: 1<span class=\"_ _1\"></span>.600<span class=\"_ _1\"></span><span class=\"ff2\"> milioni di euro;<span class=\"_ _324\"> </span></span></span></span>f)<span class=\"ff8 ls0\"> <span class=\"_ _177\"> </span><span class=\"ff6\">Tasso dei covered <span class=\"_ _0\"></span>bond emessi: <span class=\"ff2\">tasso fisso <span class=\"_ _0\"></span>pari a 0,8<span class=\"_ _0\"></span>75% (emissione del <span class=\"_ _0\"></span>2017), a 0,375% (emissione<span class=\"_ _324\"> </span></span></span></span>2019), a <span class=\"_ _1\"></span>0% con <span class=\"_ _1\"></span>prezzo <span class=\"_ _1\"></span>di emissio<span class=\"_ _1\"></span>ne 98,493% <span class=\"_ _1\"></span>(emissione 2021<span class=\"_ _1\"></span>), tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al 4% (emissione d<span class=\"_ _1\"></span>el<span class=\"_ _324\"> </span>2023) e tasso fisso pari al<span class=\"_ _1\"></span> 3% (emissione del 2024)<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Alla data del 31 dicembre 202<span class=\"_ _1\"></span>4 il portafoglio dei crediti ceduti dal Banco <span class=\"_ _1\"></span>ha un valore di bilancio p<span class=\"_ _1\"></span>ari a<span class=\"_ _324\"> </span>circa 2.298 milioni di euro<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>E. Consolidato prudenziale <span class=\"_ _1\"></span>- Modelli per la misurazio<span class=\"_ _1\"></span>ne del rischio di credito<span class=\"_ _324\"> </span>Il <span class=\"ff5 ls0\">Banco non utilizza modelli interni di port<span class=\"_ _1\"></span>afoglio per la misurazione dell\u2019esposiz<span class=\"_ _1\"></span>ione al rischio di credito<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span></span>1.2 <span class=\"_ _10c\"> </span>Ris<span class=\"_ _1\"></span>chi di mercato<span class=\"_ _1\"></span> 1.2.1 <span class=\"_ _d3\"> </span>Rischio di tasso di interesse e rischio di prezzo <span class=\"ff4\">\u2013</span> p<span class=\"_ _1\"></span>ortafoglio di negoziazione di vigilanza Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Aspetti generali </span></span>Le variazioni inattese nei <span class=\"_ _0\"></span>tassi di me<span class=\"_ _0\"></span>rcato, in presenza di <span class=\"_ _0\"></span>differenze nelle <span class=\"_ _0\"></span>scadenze e nei <span class=\"_ _0\"></span>tempi di revisione dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>passivit\u00e0, <span class=\"_ _3f\"> </span>determinano <span class=\"_ _3f\"> </span>una <span class=\"_ _3f\"> </span>variazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>fl<span class=\"_ _1\"></span>usso <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>egli interessi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>margi<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>d\u2019inter<span class=\"ff2\">esse. <span class=\"_ _0\"></span>Inoltre, <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>fluttuazioni inattese, <span class=\"_ _2\"></span>espongono il <span class=\"_ _2\"></span>Gruppo a <span class=\"_ _2\"></span>variazioni </span>nel valore economico delle attivit\u00e0 e delle passiv<span class=\"_ _1\"></span>it\u00e0.<span class=\"_ _1\"></span> Il  Gruppo  ha  adottato  una <span class=\"_ _2c\"> </span>strategia  atta  a  consolidare  un  rendimento  in  linea  con <span class=\"_ _2c\"> </span>il  budget  pur garantendo un basso profilo di ri<span class=\"_ _1\"></span>schio mediante una bassa <span class=\"_ _1\"></span><span class=\"ff6\">duratio<span class=\"_ _1\"></span>n</span> di portafoglio. B.<span class=\"ff20 ls0\"> <span class=\"_ _d6\"> </span><span class=\"ff4\">Processi di gestione e metodi di misurazione del rischio di tasso d\u2019interesse e del rischio prezzo<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>Nell\u2019esercizio <span class=\"_ _a8\"> </span>delle <span class=\"_ _a8\"> </span>propr<span class=\"_ _1\"></span>ie <span class=\"_ _a8\"> </span>attribuzio<span class=\"_ _1\"></span>ni <span class=\"_ _a8\"> </span>in <span class=\"_ _a8\"> </span>materia <span class=\"_ _a8\"> </span>di <span class=\"_ _a7\"> </span>direzione <span class=\"_ _a8\"> </span>e <span class=\"_ _a8\"> </span>coordi<span class=\"_ _1\"></span>namento <span class=\"_ _a8\"> </span>il <span class=\"_ _a8\"> </span>Consiglio <span class=\"_ _a7\"> </span>di Amministrazione di Capogruppo<span class=\"_ _1\"></span>, ha emanato specifiche dispos<span class=\"_ _1\"></span>izioni in materia di controll<span class=\"_ _1\"></span>i. L\u2019attivit\u00e0 di negoziazio<span class=\"_ _1\"></span>ne dell\u2019Area Finanza \u00e8 soggetta a limiti <span class=\"_ _1\"></span>operativi cos\u00ec come declinato nella \u201cPoli<span class=\"_ _1\"></span>cy di rischio\u201d <span class=\"_ _2\"></span>e nei testi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>normativa interna; al <span class=\"_ _2\"></span>fine di contenere <span class=\"_ _0\"></span>il rischio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato sono <span class=\"_ _0\"></span>fissati specifici lim<span class=\"_ _0\"></span>iti di consistenza, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sensibilit\u00e0 (d<span class=\"_ _0\"></span>uration), di <span class=\"_ _0\"></span>redditivit\u00e0 (<span class=\"_ _0\"></span>stop loss) <span class=\"_ _2\"></span>e Valore <span class=\"_ _0\"></span>a Rischi<span class=\"_ _0\"></span>o (V<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>at Risk <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>VaR). <span class=\"_ _0\"></span>Uno specifico <span class=\"_ _3d\"> </span>sistema <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>repo<span class=\"_ _1\"></span>rting <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>lo <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>finali<span class=\"_ _1\"></span>zzato <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>fornire <span class=\"_ _3d\"> </span>alle <span class=\"_ _3d\"> </span>unit\u00e0 <span class=\"_ _3d\"> </span>organiz<span class=\"_ _1\"></span>zative <span class=\"_ _3d\"> </span>coinvolte un\u2019adeguata informativa. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il monitoraggio degli indic<span class=\"_ _0\"></span>atori e de<span class=\"_ _0\"></span>i limiti operativi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>eseguito, come <span class=\"_ _0\"></span>presidio di primo livello, <span class=\"_ _0\"></span>nel continuo dall\u2019Area  Finanza  mentre  la  Direzione  Risk <span class=\"_ _2c\"> </span>Manag<span class=\"_ _1\"></span>ement  esegue  il  monitoraggio  di  secondo  livello, attivando eventuali procedure di escalatio<span class=\"_ _1\"></span>n in <span class=\"_ _1\"></span>caso di sconfini secondo quant<span class=\"_ _1\"></span>o previsto dalla<span class=\"_ _1\"></span> normativa interna. Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quantificazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rischi generici <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>specifici, il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>adot<span class=\"_ _1\"></span>tato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>basato sul <span class=\"_ _2\"></span>concetto di <span class=\"_ _29\"></span>Valore <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Rischio <span class=\"_ _29\"></span>(Valu<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>Risk <span class=\"_ _3b\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>VaR) <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>modo <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>esprimere <span class=\"_ _29\"></span>sinteticament<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>mon<span class=\"_ _1\"></span>etari <span class=\"_ _29\"></span>la massima perdita probabile di un <span class=\"_ _0\"></span>portafoglio statico con riferimento ad uno specifico orizzonte temporale e <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>uno <span class=\"_ _29\"></span>specifico<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>livello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>confidenza <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>normali <span class=\"_ _29\"></span>condizioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>mercato. <span class=\"_ _29\"></span>Tale <span class=\"_ _29\"></span>metodologia <span class=\"_ _29\"></span>presenta <span class=\"_ _29\"></span>il vantaggio  di  consentire  l\u2019aggregazione  delle  po<span class=\"_ _1\"></span>sizioni <span class=\"_ _3d\"> </span><span class=\"ff2\">assunte  inerenti  a  fattori  di  rischio  di  natura </span>eterogenea; <span class=\"_ _2\"></span>fornisce, <span class=\"_ _2\"></span>inoltr<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>numero <span class=\"_ _2\"></span>sintetico <span class=\"_ _0\"></span>che, <span class=\"_ _2\"></span>essendo <span class=\"_ _2\"></span>un\u2019espr<span class=\"_ _1\"></span>essione <span class=\"_ _2\"></span>monetaria, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>gevolmente utilizzato <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>struttura <span class=\"_ _2\"></span>organizzativa <span class=\"_ _2\"></span>interessat<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>dello <span class=\"_ _2\"></span>VaR <span class=\"_ _2\"></span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tecnica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>imulazi<span class=\"_ _3\"></span>one <span class=\"_ _2\"></span>Monte Carlo <span class=\"_ _3d\"> </span>ove, <span class=\"_ _40\"> </span>fatte <span class=\"_ _3d\"> </span>le <span class=\"_ _40\"> </span>opportune <span class=\"_ _3d\"> </span>assunzioni <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>correlazioni, <span class=\"_ _3d\"> </span>stima, <span class=\"_ _40\"> </span>mediante <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>calcolo <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>serie <span class=\"_ _3d\"> </span>di rivalutazioni <span class=\"_ _3f\"> </span>possibili, <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>portafoglio <span class=\"_ _3f\"> </span>e, <span class=\"_ _3f\"> </span>dato <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>vettore <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>rendimenti <span class=\"_ _3f\"> </span>attesi <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>portafoglio, <span class=\"_ _3f\"> </span>si determina il <span class=\"_ _0\"></span>percentile desiderato de<span class=\"_ _0\"></span>lla distribuzione. Il <span class=\"_ _0\"></span>modello utilizza <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>intervallo di confidenza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>95% con <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _3\"></span>temporale <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>giorno. <span class=\"_ _3\"></span>L\u2019applicativo <span class=\"_ _3\"></span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>calcolo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>VaR <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>l\u2019infoprovider Bloomberg. Il modello interno non \u00e8 utiliz<span class=\"_ _1\"></span>zato nel calcolo dei requisiti <span class=\"_ _1\"></span>patrimoniali sui rischi di mercato.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff3\"> </span>Informazioni di natura quantitativa<span class=\"_ _1\"></span> 1. Portafoglio di negoziazion<span class=\"_ _0\"></span>e di vigilanza: distribuzione<span class=\"_ _0\"></span> per durata residua (data di riprezzame<span class=\"_ _0\"></span>nto) delle attivit\u00e0 e delle passivit\u00e0<span class=\"_ _0\"></span> finanziarie per <span class=\"_ _0\"></span>cassa e deri<span class=\"_ _0\"></span>vati finanziari - Euro <table class=\"s wdc9 hb02\" id=\"_cb68036f-9513-4a71-87db-c7ab6a4f8374\"><tr><td></td><td></td><td></td><td></td><td class=\"c x752 y3b44 wdca ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x753 y3b45 wdca ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x754 y3b46 wdcb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">oltre 6<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x755 y3b47 wdcc ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x756 y3b48 wdcd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls139 ws0\">A<span class=\"_ _324\"> </span></div></td><td class=\"c x757 y3b48 wdce ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fino a 3</div></td><td class=\"c x758 y3b49 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x759 y3b48 wdd0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x75a y3b49 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x75b y3b49 wdd1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls4b ws0\">5<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x75c y3b48 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x75d y3b4a w6e2 h297\"><div class=\"t m0 x67 h2f y144 ff3 fse fc0 sc0 ls0 ws0\">Tipologia/Durata re<span class=\"_ _0\"></span>sidua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x75e y3b4b wdd2 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">vista</div></td><td class=\"c x75f y3b4b wdd0 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x760 y3b4c wdd3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi fino<span class=\"_ _324\"> </span></div></td><td class=\"c x761 y3b4d wc28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fino a</div></td><td class=\"c x762 y3b4c wdd4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anno fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x755 y3b4c wdd5 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x763 y3b4a w6e7 h297\"><div class=\"t m0 x27 h2f y144 ff3 fse fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x764 y3b4b wdd6 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x765 y3b4e wdd7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">a 6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x766 y3b4f wdd1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls4b ws0\">1<span class=\"_ _324\"> </span></div></td><td class=\"c x767 y3b4e wc1f ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">5 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x544 y3b50 wdd8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fino<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x65f y3b51 wd1e ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls12d ws0\">anno<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x755 y3b52 wdd9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">a 10<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x755 y3b53 wdda ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls12d ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x75d y3b54 w6e2 h57e\"><div class=\"t m0 x67 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">A. Attitiv\u00e0 per cas<span class=\"_ _0\"></span>sa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b54 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b54 w6e4 h57e\"><div class=\"t m0 xbe h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b54 w3e9 h57e\"><div class=\"t m0 xa0 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b54 w378 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b54 w6e5 h57e\"><div class=\"t m0 x47 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">1.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b54 w6e6 h57e\"><div class=\"t m0 x4d h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">621<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b54 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b54 w6e8 h57e\"><div class=\"t m0 x13f h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b55 w6e2 h57e\"><div class=\"t m0 x3a h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b55 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b55 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b55 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b55 w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b55 w6e5 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b55 w6e6 h57e\"><div class=\"t m0 x4d h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">621<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x763 y3b55 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b55 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3b56 wddb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- con opzione<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </span></div></td><td class=\"c x768 y3b57 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b57 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b57 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b57 w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b57 w6e5 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b57 w6e6 h57e\"><div class=\"t m0 x4d h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">416<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x763 y3b57 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b57 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3b58 wddc ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">rimborso ant<span class=\"_ _0\"></span>icipato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b59 w6e2 h72d\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b59 w6e3 h72d\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b59 w6e4 h72d\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b59 w3e9 h72d\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b59 w378 h72d\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b59 w6e5 h72d\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b59 w6e6 h72d\"><div class=\"t m0 x4d h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">205<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x763 y3b59 w6e7 h72d\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b59 w6e8 h72d\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5a w6e2 h72e\"><div class=\"t m0 x3a h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5a w6e3 h72e\"><div class=\"t m0 x35 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5a w6e4 h72e\"><div class=\"t m0 x3f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5a w3e9 h72e\"><div class=\"t m0 x2f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5a w378 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5a w6e5 h72e\"><div class=\"t m0 x2c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5a w6e6 h72e\"><div class=\"t m0 x46 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5a w6e7 h72e\"><div class=\"t m0 x114 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5a w6e8 h72e\"><div class=\"t m0 x3c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5b w6e2 h57e\"><div class=\"t m0 x67 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per<span class=\"_ _0\"></span> cassa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5b w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5b w6e4 h57e\"><div class=\"t m0 xbe h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5b w3e9 h57e\"><div class=\"t m0 xa0 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5b w378 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5b w6e5 h57e\"><div class=\"t m0 x138 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5b w6e6 h57e\"><div class=\"t m0 x4c h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5b w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5b w6e8 h57e\"><div class=\"t m0 x13f h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5c w6e2 h57e\"><div class=\"t m0 x3a h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">2.1 P.C.T. passiv<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5c w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5c w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5c w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5c w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5c w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5c w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5c w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5c w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5d w6e2 h57e\"><div class=\"t m0 x3a h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">2.2 Altre passiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5d w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5d w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5d w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5d w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5d w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5d w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5d w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5d w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5e w6e2 h57e\"><div class=\"t m0 x67 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">3. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b5f wddd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.1 Con titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b60 wdde ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b61 w6e2 h57e\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b62 w6e2 h72f\"><div class=\"t m0 x47 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni lungh<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b62 w6e3 h72f\"><div class=\"t m0 x35 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b62 w6e4 h72f\"><div class=\"t m0 x3f h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b62 w3e9 h72f\"><div class=\"t m0 x2f h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b62 w378 h72f\"><div class=\"t m0 x47 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b62 w6e5 h72f\"><div class=\"t m0 x2c h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b62 w6e6 h72f\"><div class=\"t m0 x46 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b62 w6e7 h72f\"><div class=\"t m0 x114 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b62 w6e8 h72f\"><div class=\"t m0 x3c h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b63 w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b63 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b63 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b63 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b63 w378 h57e\"><div class=\"t m0 xc5 h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76c y3b63 w6e5 h57e\"><div class=\"t m0 xa0 h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76d y3b63 w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b63 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b63 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b64 w6e2 h57e\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b65 w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls140 ws0\">+ <span class=\"ls0\">Posizioni<span class=\"_ _0\"></span> lunghe</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x768 y3b65 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b65 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b65 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b65 w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b65 w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b65 w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b65 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b65 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b66 w6e2 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b66 w6e3 h72e\"><div class=\"t m0 x35 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b66 w6e4 h72e\"><div class=\"t m0 x3f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b66 w3e9 h72e\"><div class=\"t m0 x2f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b66 w378 h72e\"><div class=\"t m0 xc5 h2f yc96 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76c y3b66 w6e5 h72e\"><div class=\"t m0 xa0 h2f yc96 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76d y3b66 w6e6 h72e\"><div class=\"t m0 x46 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b66 w6e7 h72e\"><div class=\"t m0 x114 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b66 w6e8 h72e\"><div class=\"t m0 x3c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3b67 wddf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.2 Senza titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b68 wdde ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b69 w6e2 h57e\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b6a w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni lungh<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6a w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6a w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6a w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6a w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6a w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6a w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6a w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6a w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b6b w6e2 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6b w6e3 h72e\"><div class=\"t m0 x35 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6b w6e4 h72e\"><div class=\"t m0 x3f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6b w3e9 h72e\"><div class=\"t m0 x2f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6b w378 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6b w6e5 h72e\"><div class=\"t m0 x2c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6b w6e6 h72e\"><div class=\"t m0 x46 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6b w6e7 h72e\"><div class=\"t m0 x114 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6b w6e8 h72e\"><div class=\"t m0 x3c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b6c w6e2 h72d\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b6d w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni lungh<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6d w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6d w6e4 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">136.021<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6d w3e9 h57e\"><div class=\"t m0 xee h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">10.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6d w378 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">17.269<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6d w6e5 h57e\"><div class=\"t m0 x1f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">22.668<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6d w6e6 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.847<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6d w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6d w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b6e w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6e w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6e w6e4 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">133.521<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6e w3e9 h57e\"><div class=\"t m0 xee h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">10.432<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6e w378 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">17.253<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6e w6e5 h57e\"><div class=\"t m0 x1f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">22.663<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6e w6e6 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.847<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6e w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6e w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>1. Portafoglio di<span class=\"_ _0\"></span> negoziazione d<span class=\"_ _0\"></span>i vigilanza: di<span class=\"_ _0\"></span>stribuzione per dur<span class=\"_ _2\"></span>ata residua (data di ripr<span class=\"_ _0\"></span>ezzamento)<span class=\"_ _0\"></span> delle attivit\u00e0 e dell<span class=\"_ _0\"></span>e passivit\u00e0 finanziar<span class=\"_ _0\"></span>ie per ca<span class=\"_ _0\"></span>ssa e derivati fina<span class=\"_ _0\"></span>nziari <span class=\"ff4\">\u2013</span> Altre Valut<span class=\"_ _0\"></span>e<span class=\"ff2 fs0\"> </span><table class=\"s wde0 hb03\" id=\"_139b0fd9-f8c0-4574-94da-bd9e72bf0a20\"><tr><td class=\"c x273 y3b6f wde1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tipologia/Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x770 y3b6f wdcd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls139 ws0\">A<span class=\"_ _324\"> </span></div></td><td class=\"c x771 y3b6f wdce ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fino a 3</div></td><td class=\"c x772 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x773 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 6<span class=\"_ _324\"> </span></div></td><td class=\"c x774 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x775 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 5<span class=\"_ _324\"> </span></div></td><td class=\"c x776 y3b70 wde2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x777 y3b6f wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3b71 wde3 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">residua<span class=\"_ _324\"> </span></div></td><td class=\"c x778 y3b71 wdd2 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">vista</div></td><td class=\"c x779 y3b71 wdd0 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x77a y3b72 wdd3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi fino<span class=\"_ _324\"> </span></div></td><td class=\"c x77b y3b72 wde4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x77c y3b72 wde5 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anno fino<span class=\"_ _324\"> </span></div></td><td class=\"c x77d y3b72 wde6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anni fino<span class=\"_ _324\"> </span></div></td><td class=\"c x4a5 y3b72 wde7 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">10<span class=\"_ _324\"> </span></div></td><td class=\"c x77e y3b71 wdd6 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x77f y3b73 wdd7 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">a 6 mesi</div></td><td class=\"c x780 y3b73 wde8 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">1 anno</div></td><td class=\"c x781 y3b73 wde9 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">a 5 anni</div></td><td class=\"c x2fb y3b73 wdea ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">a 10 anni</div></td><td class=\"c x782 y3b73 wdda ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls12d ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3b74 w664 h140\"><div class=\"t m0 x67 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2ba y3b74 w612 h140\"><div class=\"t m0 xc5 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x783 y3b74 w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x280 y3b74 w6ea h140\"><div class=\"t m0 x2f h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x784 y3b74 w13f h140\"><div class=\"t m0 x138 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x785 y3b74 w575 h140\"><div class=\"t m0 x2f h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x30d y3b74 w184 h140\"><div class=\"t m0 x4e h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4a2 y3b74 w6eb h140\"><div class=\"t m0 x35 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x579 y3b74 w6ec h140\"><div class=\"t m0 x98 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b75 w664 h140\"><div class=\"t m0 x3a h3 y216c ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b75 w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b75 w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b75 w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b75 w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b75 w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b75 w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b75 w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b75 w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x2c8 y3b76 wddb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- con opzione<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y3b77 wdeb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">rimborso<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b78 w612 h6a6\"><div class=\"t m0 xc5 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b78 w6e9 h6a6\"><div class=\"t m0 x2e h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b78 w6ea h6a6\"><div class=\"t m0 x2f h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b78 w13f h6a6\"><div class=\"t m0 x138 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b78 w575 h6a6\"><div class=\"t m0 xb7 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b78 w184 h6a6\"><div class=\"t m0 xa0 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b78 w6eb h6a6\"><div class=\"t m0 x35 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b78 w6ec h6a6\"><div class=\"t m0 x139 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x2c8 y3b79 wdec hb04\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b7a w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- altri<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7a w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7a w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7a w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7a w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7a w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7a w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7a w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7a w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7b w664 h140\"><div class=\"t m0 x3a h3 y216c ff2 fse fc0 sc0 ls0 ws0\">1.2 Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7b w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7b w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7b w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7b w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7b w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7b w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7b w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7b w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7c w664 h2c5\"><div class=\"t m0 x67 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per<span class=\"_ _0\"></span> cassa<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2ba y3b7c w612 h2c5\"><div class=\"t m0 xc5 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x783 y3b7c w6e9 h2c5\"><div class=\"t m0 x2e h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x280 y3b7c w6ea h2c5\"><div class=\"t m0 x2f h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x784 y3b7c w13f h2c5\"><div class=\"t m0 x138 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x785 y3b7c w575 h2c5\"><div class=\"t m0 x2f h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x30d y3b7c w184 h2c5\"><div class=\"t m0 x4e h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4a2 y3b7c w6eb h2c5\"><div class=\"t m0 x35 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x579 y3b7c w6ec h2c5\"><div class=\"t m0 x98 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7d w664 h140\"><div class=\"t m0 x3a h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">2.1 P.C.T. passiv<span class=\"_ _0\"></span>i<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7d w612 h140\"><div class=\"t m0 xc5 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7d w6e9 h140\"><div class=\"t m0 x2e h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7d w6ea h140\"><div class=\"t m0 x2f h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7d w13f h140\"><div class=\"t m0 x138 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7d w575 h140\"><div class=\"t m0 xb7 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7d w184 h140\"><div class=\"t m0 xa0 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7d w6eb h140\"><div class=\"t m0 x35 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7d w6ec h140\"><div class=\"t m0 x139 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7e w664 h140\"><div class=\"t m0 x3a h3 y216c ff2 fse fc0 sc0 ls0 ws0\">2.2 Altre passiv<span class=\"_ _0\"></span>it\u00e0<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7e w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7e w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7e w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7e w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7e w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7e w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7e w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7e w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7f w664 h140\"><div class=\"t m0 x67 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">3. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b80 wddd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.1 Con titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b81 wdde ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b82 w664 h140\"><div class=\"t m0 xc5 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b83 wded ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b84 w612 h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b84 w6e9 h27e\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b84 w6ea h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b84 w13f h27e\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b84 w575 h27e\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b84 w184 h27e\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b84 w6eb h27e\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b84 w6ec h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b85 wdee ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b86 wded ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b87 w612 h5a2\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b87 w6e9 h5a2\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b87 w6ea h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b87 w13f h5a2\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b87 w575 h5a2\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b87 w184 h5a2\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b87 w6eb h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b87 w6ec h5a2\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b88 wdef ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b89 w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b8a wdf0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls140 ws0\">+ <span class=\"ls0\">Posizioni<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2ba y3b8b w612 h5a2\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b8b w6e9 h5a2\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b8b w6ea h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b8b w13f h5a2\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b8b w575 h5a2\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b8b w184 h5a2\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b8b w6eb h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b8b w6ec h5a2\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b8c wdee ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b8d wded ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b8e w612 h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b8e w6e9 h27e\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b8e w6ea h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b8e w13f h27e\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b8e w575 h27e\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b8e w184 h27e\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b8e w6eb h27e\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b8e w6ec h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b8f wdef hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b90 wddf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.2 Senza titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b91 wdde hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b92 w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b93 wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b94 w612 h5a2\"><div class=\"t m0 xc5 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b94 w6e9 h5a2\"><div class=\"t m0 x2e h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b94 w6ea h5a2\"><div class=\"t m0 x2f h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b94 w13f h5a2\"><div class=\"t m0 x138 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b94 w575 h5a2\"><div class=\"t m0 xb7 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b94 w184 h5a2\"><div class=\"t m0 xa0 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b94 w6eb h5a2\"><div class=\"t m0 x35 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b94 w6ec h5a2\"><div class=\"t m0 x139 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b95 wdee hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b96 wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b97 w612 h674\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b97 w6e9 h674\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b97 w6ea h674\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b97 w13f h674\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b97 w575 h674\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b97 w184 h674\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b97 w6eb h674\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b97 w6ec h674\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b98 wdef hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b99 w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b9a wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b9b w612 h5a2\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b9b w6e9 h5a2\"><div class=\"t m0 x26 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">107.364<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b9b w6ea h5a2\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">8.373<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b9b w13f h5a2\"><div class=\"t m0 x46 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">22.870<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b9b w575 h5a2\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">6.189<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b9b w184 h5a2\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b9b w6eb h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b9b w6ec h5a2\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b9c wdee hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b9d wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b9e w612 h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b9e w6e9 h27e\"><div class=\"t m0 x26 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">109.808<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b9e w6ea h27e\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">8.373<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b9e w13f h27e\"><div class=\"t m0 x46 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">22.870<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b9e w575 h27e\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">6.189<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b9e w184 h27e\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b9e w6eb h27e\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b9e w6ec h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b9f wdef hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>2. Portafoglio di<span class=\"_ _0\"></span> negoziazione d<span class=\"_ _0\"></span>i vigilanza: di<span class=\"_ _0\"></span>stribuzione delle<span class=\"_ _0\"></span> esposizioni<span class=\"_ _0\"></span> in titoli di capital<span class=\"_ _0\"></span>e e indici aziona<span class=\"_ _0\"></span>ri per i principali Paesi del mercat<span class=\"_ _0\"></span>o di quotazion<span class=\"_ _0\"></span>e <span class=\"fs3\"> </span><table class=\"s wdf1 hb05\" id=\"_834d9edf-8ac2-418d-b363-9af4072c4124\"><tr><td class=\"c x259 y3ba0 w6ed h732\"><div class=\"t m0 xdd h7 y13c ff2 fs3 fc7 sc0 ls0 ws0\">Tipologia operazione / indice quotazione </div></td><td></td><td class=\"c x787 y3ba1 wf h5ef\"><div class=\"t m0 x3c h7 y13c8 ff2 fs3 fc7 sc0 ls0 ws0\">Quotati </div></td><td></td><td class=\"c x788 y3ba3 wdf2 hb06\"><div class=\"t m0 x23f h7 y3ba2 ff2 fs3 fc7 sc0 ls0 ws0\">Non<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x787 y3ba0 w325 h268\"><div class=\"t m0 x27 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x36c y3ba0 w6ee h268\"><div class=\"t m0 x67 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">Stati Uniti </div></td><td class=\"c x789 y3ba0 w6ef h268\"><div class=\"t m0 x131 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x78a y3ba4 wdf3 hb06\"><div class=\"t m0 x23f h7 y3ba2 ff2 fs3 fc7 sc0 ls0 ws0\">quotati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3ba5 w6ed h268\"><div class=\"t m0 xdd hb y216c ff3 fs3 fc0 sc0 ls0 ws0\">A. Titoli di capitale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ba6 w6ed h268\"><div class=\"t m0 xc5 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3ba6 w325 h268\"><div class=\"t m0 x1f h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">1.327          </div></td><td class=\"c x36c y3ba6 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3ba6 w6ef h268\"><div class=\"t m0 x1f h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">3.145 </div></td><td class=\"c x78b y3ba6 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3ba7 w6ed h268\"><div class=\"t m0 xc5 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3ba7 w325 h268\"><div class=\"t m0 x138 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3ba7 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3ba7 w6ef h268\"><div class=\"t m0 x138 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3ba7 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3ba8 w6ed h594\"><div class=\"t m0 xdd hb y13cc ff3 fs3 fc0 sc0 ls0 ws0\">B. Compravendite non ancora regolate su titoli di capitale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ba9 w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3ba9 w325 h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3ba9 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3ba9 w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3ba9 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3baa w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3baa w325 h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3baa w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3baa w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3baa w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bab w6ed h268\"><div class=\"t m0 xdd hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">C. Altri derivati su titoli di capitale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3bac w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3bac w325 h268\"><div class=\"t m0 x8f h7 y13c8 ff2 fs3 fc0 sc0 ls5 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x36c y3bac w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3bac w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3bac w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bad w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3bad w325 h268\"><div class=\"t m0 x138 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3bad w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3bad w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3bad w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bae w6ed h268\"><div class=\"t m0 xdd hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">D. Derivati su indici azionari </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3baf w6ed h5ef\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3baf w325 h5ef\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3baf w6ee h5ef\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3baf w6ef h5ef\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3baf w519 h5ef\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bb0 w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3bb0 w325 h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3bb0 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3bb0 w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3bb0 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr></table>3. Portafoglio di negoziazione di vigilanza: modelli interni e altre metodologie per <span class=\"ff4\">l\u2019analisi di sensitivit\u00e0</span> Il <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _1\"></span>effettuato <span class=\"_ _3\"></span>fino <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>terzo <span class=\"_ _1\"></span>trimestre <span class=\"_ _3\"></span>sul <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>negoziazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>evidenzia <span class=\"_ _1\"></span>una struttura <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>contenuti. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>VaR <span class=\"_ _3\"></span>simulazione <span class=\"_ _1\"></span>Mo<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>Carlo <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"lsb\">202</span>4 ammonta a 93 migliaia di euro, co<span class=\"_ _1\"></span>n una percentuale pari a <span class=\"_ _1\"></span>1,32% del port<span class=\"_ _1\"></span>afoglio di negoziazione.<span class=\"_ _1\"></span> 1.2.2 <span class=\"_ _177\"> </span>Rischio di tasso di interesse e rischio di prezzo - Portafoglio bancario Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Aspetti <span class=\"_ _0\"></span>generali, <span class=\"_ _2\"></span>proced<span class=\"_ _1\"></span>ure <span class=\"_ _2\"></span>di gestione <span class=\"_ _2\"></span>e metodi <span class=\"_ _2\"></span>di misurazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>di interesse <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio </span></span>di prezzo La <span class=\"_ _3\"></span>misurazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Direzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Risk<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>M<span class=\"ff5\">anagement. <span class=\"_ _3\"></span>L\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> </span>svolta <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>Capogrupp<span class=\"_ _1\"></span>o<span class=\"ff5\">, <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"></span>copre <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>quasi <span class=\"_ _3b\"> </span>totalit\u00e0 <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _3b\"> </span>banc<span class=\"_ _1\"></span>ario. <span class=\"_ _3b\"> </span>L\u2019insieme <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 </span>commerciale <span class=\"_ _3f\"> </span>connessa <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span><span class=\"ff5\">trasformazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>scadenze <span class=\"_ _3f\"> </span>dell\u2019attivo <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>pas<span class=\"_ _1\"></span>sivo <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>bilancio, <span class=\"_ _3f\"> </span>il </span>portafoglio <span class=\"_ _8d\"> </span>titoli, <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>operativit\u00e0 <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tesoreria <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>rispettivi <span class=\"_ _8d\"> </span>derivati <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>monito<span class=\"_ _1\"></span>rati <span class=\"_ _8d\"> </span>con metodologie Asset and Liabili<span class=\"_ _1\"></span>ty Management (A.L.M.) mediante l\u2019appli<span class=\"_ _1\"></span>cativo ERMA<span class=\"_ _1\"></span><span class=\"ff2\">S5.<span class=\"_ _1\"></span> </span>Le analisi poste in <span class=\"_ _0\"></span>essere permettono di <span class=\"_ _0\"></span>misurare gli impatti prodotti dalle <span class=\"_ _0\"></span>variazioni della struttura dei <span class=\"_ _0\"></span>tassi d\u2019interesse <span class=\"_ _29\"></span>espressi <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>economico <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>patr<span class=\"_ _1\"></span>imonio <span class=\"_ _29\"></span>sia <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>margine <span class=\"_ _3b\"></span>di interesse. In questo <span class=\"_ _0\"></span>ambito sono presentati i risultati <span class=\"_ _0\"></span>del portafoglio bancario <span class=\"_ _0\"></span>ai fini <span class=\"_ _0\"></span>di bilancio escludendo dall\u2019analisi gli strumenti finanziari rientranti nel po<span class=\"_ _1\"></span>rtafoglio di negoziazione di vigilanza.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>La <span class=\"_ _2c\"> </span>variabilit\u00e0 <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>margine <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>interesse, <span class=\"_ _2c\"> </span>determinat<span class=\"_ _1\"></span>a <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>variazioni <span class=\"_ _2c\"> </span>positive <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>negative <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>ssi <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>un orizzonte <span class=\"_ _3\"></span>temporale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>365 <span class=\"_ _3\"></span>giorni, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stimata <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Full <span class=\"_ _3\"></span>Evaluation <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _3\"></span>FTP <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>l\u2019applicativo Ermas5. <span class=\"_ _2d\"> </span>Le <span class=\"_ _2c\"> </span>variazioni <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>valore <span class=\"_ _2c\"> </span>economico <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>analizzate <span class=\"_ _2d\"> </span>mediante l\u2019applicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>approcci <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Sensitivity <span class=\"_ _29\"></span>Analysis. <span class=\"_ _29\"></span>A <span class=\"_ _29\"></span>parti<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>Settembre <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>Banca <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>predispos<span class=\"_ _1\"></span>to l\u2019invio delle segnalazioni obbligato<span class=\"_ _1\"></span>rie in materia di rischio di tas<span class=\"_ _1\"></span>so di interesse nel portafoglio bancario<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _3f\"> </span>analisi <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>eseguite <span class=\"_ _2d\"> </span>considerando <span class=\"_ _3f\"> </span>an<span class=\"_ _1\"></span>che <span class=\"_ _3f\"> </span>spo<span class=\"_ _1\"></span>stamenti <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>paralleli <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>curva <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>ren<span class=\"_ _1\"></span>dimenti <span class=\"_ _2d\"> </span>e l\u2019applicazione  di  modelli <span class=\"_ _2c\"> </span>comport<span class=\"_ _1\"></span>amentali  delle <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>oste  a  vista.  N<span class=\"_ _0\"></span>ell\u2019analisi  di  simulazione  \u00e8 <span class=\"_ _2c\"> </span>possibile prevedere specifici scenari di v<span class=\"_ _1\"></span>ariazione dei tassi di<span class=\"_ _1\"></span> mercato.<span class=\"_ _324\"> </span>Il <span class=\"_ _29\"></span>contesto <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>litico <span class=\"_ _29\"></span>globale <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>subito <span class=\"_ _29\"></span>negli <span class=\"_ _3\"></span>ult<span class=\"_ _1\"></span>imi <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>anni <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>orte <span class=\"_ _29\"></span>stress <span class=\"_ _29\"></span>causato <span class=\"_ _29\"></span>recenti eventi bellici, dall\u2019andamento dell\u2019inflaz<span class=\"_ _1\"></span>ione e dal quadro macro<span class=\"_ _1\"></span><span class=\"ff2\">-economico <span class=\"_ _1\"></span>globale. </span>Come richiamato<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in pr<span class=\"_ _1\"></span>ecedenza, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rispondere <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>serie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>shock<span class=\"_ _1\"></span> esogeni, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mettere <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>atto <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>politica <span class=\"_ _3\"></span>monetaria <span class=\"_ _1\"></span>restri<span class=\"_ _1\"></span>ttiva <span class=\"_ _1\"></span>con un <span class=\"_ _1\"></span>innalzamento <span class=\"_ _3\"></span>dei tas<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>interesse; n<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>sec<span class=\"_ _1\"></span>onda <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>banca <span class=\"_ _1\"></span>centrale <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>inizio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ad una politica <span class=\"_ _1\"></span>di aggiusta<span class=\"_ _1\"></span>mento al <span class=\"_ _1\"></span>ribasso <span class=\"_ _1\"></span>dei tass<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>interesse in <span class=\"_ _1\"></span>vista d<span class=\"_ _1\"></span>el raggiu<span class=\"_ _1\"></span>ngimento degli <span class=\"_ _1\"></span>obiettivi <span class=\"_ _1\"></span>di inflazione. In questo contesto di tassi variabili, il Gruppo ha predisposto una strategia di copertura del proprio attivo, attraverso la sottoscrizione di strumenti fi<span class=\"_ _1\"></span>nanziari derivati di copertura.<span class=\"_ _3\"></span> Si <span class=\"_ _1\"></span>evidenzia <span class=\"_ _3\"></span>inoltre <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>aderito <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Clearing <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>OTC <span class=\"_ _1\"></span>di tasso  individuando  la  controparte  centrale  (Eurex  Clearing)  per  la  compensazione  di <span class=\"_ _2c\"> </span>operaz<span class=\"_ _1\"></span>ioni  in derivati. Per maggiori dettagli si rimanda alla \u201c<span class=\"_ _1\"></span>Sezione 5 <span class=\"ff2\">- Deri<span class=\"_ _1\"></span>vati di copertura <span class=\"_ _1\"></span>- </span>voce 50 della Nota integrativa\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informazioni di natura quantitativa<span class=\"_ _1\"></span> 1. Portafoglio bancario: distribuzione per durata residua (per data di riprezzament<span class=\"_ _1\"></span>o) delle attivit\u00e0 e delle passivit\u00e0 finanziarie EURO<span class=\"ls0\"> </span><table class=\"s wdf4 hb07\" id=\"_14ed875d-7e9f-4132-9e0f-70d37ff2dc17\"><tr><td class=\"c x27f y3bb1 w6f2 h5c8\"><div class=\"t m0 x31 h2f y10b1 ff3 fs25 fc0 sc0 ls0 ws0\">Tipologia/Dur<span class=\"_ _0\"></span>ata residua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bb1 w429 h5c8\"><div class=\"t m0 x30 h2f y10b1 ff3 fs25 fc0 sc0 ls0 ws0\">A vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78d y3bb2 wdf5 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Fino a 3<span class=\"_ _324\"> </span></div></td><td class=\"c x77f y3bb2 wdf6 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 3 me<span class=\"_ _0\"></span>si<span class=\"_ _324\"> </span></div></td><td class=\"c x78e y3bb2 wdf7 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 6 me<span class=\"_ _0\"></span>si a fino<span class=\"_ _324\"> </span></div></td><td class=\"c x78f y3bb2 wdf8 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 1 ann<span class=\"_ _0\"></span>o fino<span class=\"_ _324\"> </span></div></td><td class=\"c x790 y3bb2 wdf9 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 5 anni<span class=\"_ _0\"></span> fino<span class=\"_ _324\"> </span></div></td><td class=\"c x2de y3bb2 wdfa hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Oltre 10<span class=\"_ _324\"> </span></div></td><td class=\"c x791 y3bb2 wdfb hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x792 y3bb4 wdfc hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x793 y3bb4 wdfd hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x794 y3bb4 wdfe hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">a 1 anno<span class=\"_ _324\"> </span></div></td><td class=\"c x795 y3bb4 wdff hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">a 5 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x796 y3bb4 wb68 hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">a 10 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x797 y3bb4 we00 hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">anni</div></td><td class=\"c x798 y3bb4 we01 hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3bb5 w6f2 ha5\"><div class=\"t m0 x67 h2f y843 ff3 fs12 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cass<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bb5 w429 ha5\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.391.2<span class=\"_ _0\"></span>00  </div></td><td class=\"c x799 y3bb5 w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 4.532.1<span class=\"_ _0\"></span>12  </div></td><td class=\"c x280 y3bb5 w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 813.475  </div></td><td class=\"c x79a y3bb5 w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 848.170  </div></td><td class=\"c x5a6 y3bb5 w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 4.387.7<span class=\"_ _0\"></span>94  </div></td><td class=\"c x4fb y3bb5 w6f4 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.813.2<span class=\"_ _0\"></span>57  </div></td><td class=\"c x2f3 y3bb5 w3bb ha5\"><div class=\"t m0 x4b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.537.6<span class=\"_ _0\"></span>82  </div></td><td></td><td class=\"c x2f4 y3bb5 w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3bb6 w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bb6 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bb6 w627 ha5\"><div class=\"t m0 x26 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 505.428  </div></td><td class=\"c x280 y3bb6 w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 457.935  </div></td><td class=\"c x79a y3bb6 w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 328.485  </div></td><td class=\"c x5a6 y3bb6 w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.749.1<span class=\"_ _0\"></span>90  </div></td><td class=\"c x4fb y3bb6 w6f4 ha5\"><div class=\"t m0 xa8 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 986.358  </div></td><td class=\"c x2f3 y3bb6 w3bb ha5\"><div class=\"t m0 x24 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 40.157  </div></td><td></td><td class=\"c x2f4 y3bb6 w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3bb7 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bb8 w429 ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bb8 w627 ha5\"><div class=\"t m0 x3a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 93.053  </div></td><td class=\"c x280 y3bb8 w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 22.729  </div></td><td class=\"c x79a y3bb8 w56b ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 10.568  </div></td><td class=\"c x5a6 y3bb8 w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 312.897  </div></td><td class=\"c x4fb y3bb8 w6f4 ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 33.885  </div></td><td class=\"c x2f3 y3bb8 w3bb ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bb8 w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3bb9 we03 ha6b\"><div class=\"t m0 x23f h2f y3364 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bba w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bba w429 ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bba w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 412.375  </div></td><td class=\"c x280 y3bba w53b ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 435.206  </div></td><td class=\"c x79a y3bba w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 317.917  </div></td><td class=\"c x5a6 y3bba w6f3 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.436.2<span class=\"_ _0\"></span>93  </div></td><td class=\"c x4fb y3bba w6f4 ha5\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 952.473  </div></td><td class=\"c x2f3 y3bba w3bb ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 40.157  </div></td><td></td><td class=\"c x2f4 y3bba w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbb w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbb w429 ha5\"><div class=\"t m0 x30 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.112.0<span class=\"_ _0\"></span>56  </div></td><td class=\"c x799 y3bbb w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 104.262  </div></td><td class=\"c x280 y3bbb w53b ha5\"><div class=\"t m0 x2f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">24 </span> </div></td><td class=\"c x79a y3bbb w56b ha5\"><div class=\"t m0 x75 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">71 </span> </div></td><td class=\"c x5a6 y3bbb w6f3 ha5\"><div class=\"t m0 x4e h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.071  </div></td><td class=\"c x4fb y3bbb w6f4 ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 2.887  </div></td><td class=\"c x2f3 y3bbb w3bb ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 20.965  </div></td><td></td><td class=\"c x2f4 y3bbb w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbc w6f2 h24f\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a clientela<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbc w429 h24f\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.279.1<span class=\"_ _0\"></span>44  </div></td><td class=\"c x799 y3bbc w627 h24f\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 3.922.4<span class=\"_ _0\"></span>22  </div></td><td class=\"c x280 y3bbc w53b h24f\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 355.516  </div></td><td class=\"c x79a y3bbc w56b h24f\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 519.614  </div></td><td class=\"c x5a6 y3bbc w6f3 h24f\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.637.5<span class=\"_ _0\"></span>33  </div></td><td class=\"c x4fb y3bbc w6f4 h24f\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.824.0<span class=\"_ _0\"></span>12  </div></td><td class=\"c x2f3 y3bbc w3bb h24f\"><div class=\"t m0 x4b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.476.5<span class=\"_ _0\"></span>60  </div></td><td></td><td class=\"c x2f4 y3bbc w155 h24f\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbd w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- c/c<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbd w429 ha5\"><div class=\"t m0 x24 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 264.196  </div></td><td class=\"c x799 y3bbd w627 ha5\"><div class=\"t m0 x26 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 647.115  </div></td><td class=\"c x280 y3bbd w53b ha5\"><div class=\"t m0 x2f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">15 </span> </div></td><td class=\"c x79a y3bbd w56b ha5\"><div class=\"t m0 x75 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">94 </span> </div></td><td class=\"c x5a6 y3bbd w6f3 ha5\"><div class=\"t m0 x4e h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.004  </div></td><td class=\"c x4fb y3bbd w6f4 ha5\"><div class=\"t m0 x9 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">289 </span> </div></td><td class=\"c x2f3 y3bbd w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">7 </span> </div></td><td></td><td class=\"c x2f4 y3bbd w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbe w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbe w429 ha5\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.014.9<span class=\"_ _0\"></span>48  </div></td><td class=\"c x799 y3bbe w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 3.275.3<span class=\"_ _0\"></span>07  </div></td><td class=\"c x280 y3bbe w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 355.501  </div></td><td class=\"c x79a y3bbe w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 519.520  </div></td><td class=\"c x5a6 y3bbe w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.635.5<span class=\"_ _0\"></span>29  </div></td><td class=\"c x4fb y3bbe w6f4 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.823.7<span class=\"_ _0\"></span>23  </div></td><td class=\"c x2f3 y3bbe w3bb ha5\"><div class=\"t m0 x4b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.476.5<span class=\"_ _0\"></span>53  </div></td><td></td><td class=\"c x2f4 y3bbe w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x76f y3bbf we02 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bc0 w429 ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 494.715  </div></td><td class=\"c x799 y3bc0 w627 ha5\"><div class=\"t m0 x3b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 2.617.5<span class=\"_ _0\"></span>01  </div></td><td class=\"c x280 y3bc0 w53b ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 282.702  </div></td><td class=\"c x79a y3bc0 w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 416.284  </div></td><td class=\"c x5a6 y3bc0 w6f3 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.882.3<span class=\"_ _0\"></span>05  </div></td><td class=\"c x4fb y3bc0 w6f4 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.306.0<span class=\"_ _0\"></span>87  </div></td><td class=\"c x2f3 y3bc0 w3bb ha5\"><div class=\"t m0 x4b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.476.1<span class=\"_ _0\"></span>58  </div></td><td></td><td class=\"c x2f4 y3bc0 w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x76f y3bc1 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bc2 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc2 w429 ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 520.233  </div></td><td class=\"c x799 y3bc2 w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 657.806  </div></td><td class=\"c x280 y3bc2 w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 72.799  </div></td><td class=\"c x79a y3bc2 w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 103.236  </div></td><td class=\"c x5a6 y3bc2 w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 753.224  </div></td><td class=\"c x4fb y3bc2 w6f4 ha5\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 517.636  </div></td><td class=\"c x2f3 y3bc2 w3bb ha5\"><div class=\"t m0 x4c h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">395 </span> </div></td><td></td><td class=\"c x2f4 y3bc2 w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bc3 w6f2 h613\"><div class=\"t m0 x67 h2f y843 ff3 fs12 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc3 w429 h613\"><div class=\"t m0 x30 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.892.3<span class=\"_ _0\"></span>48  </div></td><td class=\"c x799 y3bc3 w627 h613\"><div class=\"t m0 x3b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 3.164.2<span class=\"_ _0\"></span>20  </div></td><td class=\"c x280 y3bc3 w53b h613\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 244.280  </div></td><td class=\"c x79a y3bc3 w56b h613\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 378.255  </div></td><td class=\"c x5a6 y3bc3 w6f3 h613\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 3.378.0<span class=\"_ _0\"></span>73  </div></td><td class=\"c x4fb y3bc3 w6f4 h613\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 273.109  </div></td><td class=\"c x2f3 y3bc3 w3bb h613\"><div class=\"t m0 x3a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 235.215  </div></td><td></td><td class=\"c x2f4 y3bc3 w155 h613\"><div class=\"t m0 x22 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bc4 w6f2 h24f\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.1 Debiti verso clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc4 w429 h24f\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 8.870.9<span class=\"_ _0\"></span>92  </div></td><td class=\"c x799 y3bc4 w627 h24f\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 3.038.2<span class=\"_ _0\"></span>41  </div></td><td class=\"c x280 y3bc4 w53b h24f\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 185.388  </div></td><td class=\"c x79a y3bc4 w56b h24f\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 116.944  </div></td><td class=\"c x5a6 y3bc4 w6f3 h24f\"><div class=\"t m0 x4f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 626.945  </div></td><td class=\"c x4fb y3bc4 w6f4 h24f\"><div class=\"t m0 xa8 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 109.207  </div></td><td class=\"c x2f3 y3bc4 w3bb h24f\"><div class=\"t m0 x3a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 235.193  </div></td><td></td><td class=\"c x2f4 y3bc4 w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bc5 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- c/c<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc5 w429 ha5\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 8.765.3<span class=\"_ _0\"></span>72  </div></td><td class=\"c x799 y3bc5 w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.818.1<span class=\"_ _0\"></span>91  </div></td><td class=\"c x280 y3bc5 w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 130.325  </div></td><td class=\"c x79a y3bc5 w56b ha5\"><div class=\"t m0 xa0 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 38.769  </div></td><td class=\"c x5a6 y3bc5 w6f3 ha5\"><div class=\"t m0 x151 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 64.641  </div></td><td class=\"c x4fb y3bc5 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bc5 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bc5 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bc6 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc6 w429 ha5\"><div class=\"t m0 x24 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 105.620  </div></td><td class=\"c x799 y3bc6 w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.220.0<span class=\"_ _0\"></span>50  </div></td><td class=\"c x280 y3bc6 w53b ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 55.063  </div></td><td class=\"c x79a y3bc6 w56b ha5\"><div class=\"t m0 xa0 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 78.175  </div></td><td class=\"c x5a6 y3bc6 w6f3 ha5\"><div class=\"t m0 x4f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 562.304  </div></td><td class=\"c x4fb y3bc6 w6f4 ha5\"><div class=\"t m0 xa8 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 109.207  </div></td><td class=\"c x2f3 y3bc6 w3bb ha5\"><div class=\"t m0 x3a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 235.193  </div></td><td></td><td class=\"c x2f4 y3bc6 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3bc7 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bc8 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bc8 w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bc8 w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bc8 w56b ha5\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bc8 w6f3 ha5\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bc8 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bc8 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bc8 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3bc9 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bca w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bca w429 ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 105.620  </div></td><td class=\"c x799 y3bca w627 ha5\"><div class=\"t m0 x3b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.220.0<span class=\"_ _0\"></span>50  </div></td><td class=\"c x280 y3bca w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 55.063  </div></td><td class=\"c x79a y3bca w56b ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 78.175  </div></td><td class=\"c x5a6 y3bca w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 562.304  </div></td><td class=\"c x4fb y3bca w6f4 ha5\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 109.207  </div></td><td class=\"c x2f3 y3bca w3bb ha5\"><div class=\"t m0 x3a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 235.193  </div></td><td></td><td class=\"c x2f4 y3bca w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bcb w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.2 Debiti verso banche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bcb w429 ha5\"><div class=\"t m0 xb6 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 21.307  </div></td><td class=\"c x799 y3bcb w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 125.979  </div></td><td class=\"c x280 y3bcb w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 58.892  </div></td><td class=\"c x79a y3bcb w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 183.007  </div></td><td class=\"c x5a6 y3bcb w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 343.593  </div></td><td class=\"c x4fb y3bcb w6f4 ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 64.939  </div></td><td class=\"c x2f3 y3bcb w3bb ha5\"><div class=\"t m0 x1f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">22 </span> </div></td><td></td><td class=\"c x2f4 y3bcb w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bcc w6f2 h24f\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- c/c<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bcc w429 h24f\"><div class=\"t m0 xb6 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 15.199  </div></td><td class=\"c x799 y3bcc w627 h24f\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bcc w53b h24f\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bcc w56b h24f\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bcc w6f3 h24f\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bcc w6f4 h24f\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bcc w3bb h24f\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bcc w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bcd w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bcd w429 ha5\"><div class=\"t m0 xc5 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 6.108  </div></td><td class=\"c x799 y3bcd w627 ha5\"><div class=\"t m0 x26 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 125.979  </div></td><td class=\"c x280 y3bcd w53b ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 58.892  </div></td><td class=\"c x79a y3bcd w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 183.007  </div></td><td class=\"c x5a6 y3bcd w6f3 ha5\"><div class=\"t m0 x4f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 343.593  </div></td><td class=\"c x4fb y3bcd w6f4 ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 64.939  </div></td><td class=\"c x2f3 y3bcd w3bb ha5\"><div class=\"t m0 x1f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">22 </span> </div></td><td></td><td class=\"c x2f4 y3bcd w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bce w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.3 Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bce w429 ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">49 </span> </div></td><td class=\"c x799 y3bce w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bce w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bce w56b ha5\"><div class=\"t m0 xa0 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 78.304  </div></td><td class=\"c x5a6 y3bce w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.407.5<span class=\"_ _0\"></span>35  </div></td><td class=\"c x4fb y3bce w6f4 ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 98.963  </div></td><td class=\"c x2f3 y3bce w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bce w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd0 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3bcf ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bd1 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd1 w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd1 w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd1 w56b ha5\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd1 w6f3 ha5\"><div class=\"t m0 x151 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 62.579  </div></td><td class=\"c x4fb y3bd1 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd1 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd1 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd2 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bd3 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bd3 w429 ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">49 </span> </div></td><td class=\"c x799 y3bd3 w627 ha5\"><div class=\"t m0 x2d h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd3 w53b ha5\"><div class=\"t m0 x138 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd3 w56b ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 78.304  </div></td><td class=\"c x5a6 y3bd3 w6f3 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 2.344.9<span class=\"_ _0\"></span>56  </div></td><td class=\"c x4fb y3bd3 w6f4 ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 98.963  </div></td><td class=\"c x2f3 y3bd3 w3bb ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd3 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bd4 w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.4 Altre passivit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bd4 w429 ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd4 w627 ha5\"><div class=\"t m0 x2d h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd4 w53b ha5\"><div class=\"t m0 x138 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd4 w56b ha5\"><div class=\"t m0 x25 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd4 w6f3 ha5\"><div class=\"t m0 x1f1 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bd4 w6f4 ha5\"><div class=\"t m0 x5a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd4 w3bb ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd4 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd5 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3bcf ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bd6 w429 h6cf\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd6 w627 h6cf\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd6 w53b h6cf\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd6 w56b h6cf\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd6 w6f3 h6cf\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bd6 w6f4 h6cf\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd6 w3bb h6cf\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd6 w155 h6cf\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd7 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bd8 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bd8 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd8 w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd8 w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd8 w56b ha5\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd8 w6f3 ha5\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bd8 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd8 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd8 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bd9 w6f2 ha5\"><div class=\"t m0 x67 h2f y843 ff3 fs12 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"ff7 fsb\"> </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 x27f y3bda w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bda w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bda w627 ha5\"><div class=\"t m0 x35 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bda w53b ha5\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bda w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bda w6f3 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bda w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bda w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bda w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdb w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdb w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdb w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bdb w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdb w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdb w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bdb w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdb w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdb w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdc w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdc w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdc w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bdc w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdc w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdc w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bdc w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdc w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdc w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdd w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdd w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdd w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bdd w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdd w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdd w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bdd w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdd w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdd w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bde w6f2 h24f\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bde w429 h24f\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bde w627 h24f\"><div class=\"t m0 x35 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bde w53b h24f\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bde w56b h24f\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bde w6f3 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bde w6f4 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bde w3bb h24f\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bde w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdf w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdf w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdf w627 ha5\"><div class=\"t m0 xc5 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">117<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x280 y3bdf w53b ha5\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdf w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdf w6f3 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">65<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4fb y3bdf w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdf w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdf w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be0 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be0 w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be0 w627 ha5\"><div class=\"t m0 xc5 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">133<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x280 y3be0 w53b ha5\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be0 w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be0 w6f3 ha5\"><div class=\"t m0 x138 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">115<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4fb y3be0 w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be0 w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be0 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be1 w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostan<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be1 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be1 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be1 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be1 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be1 w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be1 w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be1 w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be1 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be2 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be2 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be2 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be2 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be2 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be2 w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be2 w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be2 w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be2 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be3 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be3 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be3 w627 ha5\"><div class=\"t m0 x35 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be3 w53b ha5\"><div class=\"t m0 x2c h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be3 w56b ha5\"><div class=\"t m0 xc9 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be3 w6f3 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be3 w6f4 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be3 w3bb ha5\"><div class=\"t m0 x20 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be3 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be4 w6f2 h6cf\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be4 w429 h6cf\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be4 w627 h6cf\"><div class=\"t m0 x35 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be4 w53b h6cf\"><div class=\"t m0 x2c h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be4 w56b h6cf\"><div class=\"t m0 xc9 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be4 w6f3 h6cf\"><div class=\"t m0 x23 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be4 w6f4 h6cf\"><div class=\"t m0 x23 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be4 w3bb h6cf\"><div class=\"t m0 x20 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be4 w155 h6cf\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x799 y3be5 w627 ha5\"><div class=\"t m0 x35 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be5 w53b ha5\"><div class=\"t m0 x2c h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be5 w56b ha5\"><div class=\"t m0 xc9 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be5 w6f3 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be5 w6f4 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be5 w3bb ha5\"><div class=\"t m0 x20 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3be5 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Altri derivati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be5 w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2f4 y3be5 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be6 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be6 w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be6 w627 ha5\"><div class=\"t m0 x30 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">890.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be6 w53b ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">165.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be6 w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be6 w6f3 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be6 w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be6 w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be6 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be7 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be7 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be7 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be7 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be7 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be7 w6f3 ha5\"><div class=\"t m0 x2e h2f y1e33 ff2 fs25 fc0 sc0 ls34 ws0\">41<span class=\"ls0\">0.000</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x4fb y3be7 w6f4 ha5\"><div class=\"t m0 x2e h2f y1e33 ff2 fs25 fc0 sc0 ls34 ws0\">445<span class=\"ls0\">.000</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x2f3 y3be7 w3bb ha5\"><div class=\"t m0 x27 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">200.000<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be7 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3be8 we04 ha7d\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">4. Altre operazioni fuori<span class=\"_ _324\"> </span></div></td><td class=\"c x78c y3be9 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be9 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be9 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be9 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be9 w6f3 ha5\"><div class=\"t m0 x5a h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be9 w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be9 w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be9 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3bea we05 ha7d\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </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 x27f y3beb w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3beb w429 ha5\"><div class=\"t m0 x31 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ls34\">02.894</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3beb w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3beb w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3beb w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3beb w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3beb w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3beb w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3beb w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bec w6f2 h24f\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bec w429 h24f\"><div class=\"t m0 x31 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ls34\">02.894</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bec w627 h24f\"><div class=\"t m0 x35 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bec w53b h24f\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bec w56b h24f\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bec w6f3 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bec w6f4 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bec w3bb h24f\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bec w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table>1. Portafoglio ban<span class=\"_ _0\"></span>cario: distribu<span class=\"_ _2\"></span>zione per durata residua (<span class=\"_ _0\"></span>per data di r<span class=\"_ _0\"></span>iprezzamento) dell<span class=\"_ _0\"></span>e attivit\u00e0 e<span class=\"_ _0\"></span> delle passivit\u00e0 finanziarie ALTRE VALUTE<span class=\"_ _0\"></span> <table class=\"s we06 hb09\" id=\"_a5454f37-4c4b-49a4-ad0e-9c48f2d2a4c9\"><tr><td></td><td></td><td></td><td></td><td class=\"c x79b y3bed we07 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x79c y3bee wdf7 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 3 me<span class=\"_ _0\"></span>si fino a</div></td><td class=\"c x79d y3bef we08 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">oltre 6<span class=\"_ _324\"> </span></div></td><td class=\"c x79e y3bef we09 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x673 y3bef we09 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 5<span class=\"_ _324\"> </span></div></td><td class=\"c x79f y3bef we0a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3bf0 w6f5 h37\"><div class=\"t m0 x20 h1b8 y216d ff3 fs25 fc0 sc0 ls0 ws0\">Tipologia/Dur<span class=\"_ _0\"></span>ata residua<span class=\"ff2 fs10\"> </span></div></td><td class=\"c x7a0 y3bf0 w154 h37\"><div class=\"t m0 x31 h266 y216d ff3 fs25 fc0 sc0 ls0 ws0\">A vista </div></td><td class=\"c x7a1 y3bf0 w6ee h37\"><div class=\"t m0 x4b h266 y216d ff3 fs25 fc0 sc0 ls0 ws0\">Fino a 3 mesi </div></td><td class=\"c x7a2 y3bf1 we0b hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x79d y3bf2 we0c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">mesi a<span class=\"_ _324\"> </span></div></td><td class=\"c x7a3 y3bf2 we0d hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anno fino a 5<span class=\"_ _324\"> </span></div></td><td class=\"c x7a4 y3bf2 wb6c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anni fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x7a5 y3bf2 we0e hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">10<span class=\"_ _324\"> </span></div></td><td class=\"c x7a6 y3bf0 w6f9 h37\"><div class=\"t m0 x26 h266 y216d ff3 fs25 fc0 sc0 ls0 ws0\">Durata indetermin<span class=\"_ _0\"></span>ata </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x7a7 y3bf3 we0f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">fino a 1<span class=\"_ _324\"> </span></div></td><td class=\"c x7a8 y3bf3 we00 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x7a9 y3bf3 wafa hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">10 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x7aa y3bf3 we00 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x7ab y3bf4 we10 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anno<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3bf5 w6f5 h55e\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cassa<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bf5 w154 h55e\"><div class=\"t m0 x1f3 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">28.908  </div></td><td class=\"c x7a1 y3bf5 w6ee h55e\"><div class=\"t m0 x1f3 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">26.651  </div></td><td class=\"c x7ac y3bf5 w6f6 h55e\"><div class=\"t m0 x2f h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\"> 2.855  </div></td><td class=\"c x421 y3bf5 w645 h55e\"><div class=\"t m0 x42 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">6.908  </div></td><td class=\"c x7ad y3bf5 w3b0 h55e\"><div class=\"t m0 x46 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">5.124  </div></td><td class=\"c x679 y3bf5 w6f7 h55e\"><div class=\"t m0 xc5 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">240  </div></td><td class=\"c x69e y3bf5 w6f8 h55e\"><div class=\"t m0 x31 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bf5 w6f9 h55e\"><div class=\"t m0 xa7 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bf6 w6f5 h616\"><div class=\"t m0 x30 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">1.1 Titoli di de<span class=\"_ _1\"></span>bito </div></td><td class=\"c x7a0 y3bf6 w154 h616\"><div class=\"t m0 x4d h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> -    </div></td><td class=\"c x7a1 y3bf6 w6ee h616\"><div class=\"t m0 x4d h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> -    </div></td><td class=\"c x7ac y3bf6 w6f6 h616\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            -    </div></td><td class=\"c x421 y3bf6 w645 h616\"><div class=\"t m0 x4d h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">     -    </div></td><td class=\"c x7ad y3bf6 w3b0 h616\"><div class=\"t m0 x46 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">4.884  </div></td><td class=\"c x679 y3bf6 w6f7 h616\"><div class=\"t m0 x24 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x69e y3bf6 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bf6 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3bf7 we11 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3bf8 w154 h6af\"><div class=\"t m0 x36 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3bf8 w6ee h6af\"><div class=\"t m0 x36 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3bf8 w6f6 h6af\"><div class=\"t m0 x23 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3bf8 w645 h6af\"><div class=\"t m0 x131 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3bf8 w3b0 h6af\"><div class=\"t m0 x4f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3bf8 w6f7 h6af\"><div class=\"t m0 x35 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bf8 w6f8 h6af\"><div class=\"t m0 x131 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bf8 w6f9 h6af\"><div class=\"t m0 x33 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3bf9 we12 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3bfa w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3bfa w154 h616\"><div class=\"t m0 x36 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3bfa w6ee h616\"><div class=\"t m0 x36 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3bfa w6f6 h616\"><div class=\"t m0 x23 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3bfa w645 h616\"><div class=\"t m0 x131 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3bfa w3b0 h616\"><div class=\"t m0 x3b h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">             4.884 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y3bfa w6f7 h616\"><div class=\"t m0 x35 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bfa w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfa w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfb w6f5 h584\"><div class=\"t m0 x30 h1b8 y11bd ff2 fs10 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a b<span class=\"_ _1\"></span>anche<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfb w154 h584\"><div class=\"t m0 x27 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">            28.491<span class=\"_ _0\"></span>  </div></td><td class=\"c x7a1 y3bfb w6ee h584\"><div class=\"t m0 x31 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">            5.875<span class=\"_ _0\"></span>  </div></td><td class=\"c x7ac y3bfb w6f6 h584\"><div class=\"t m0 xb7 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">2.769  </div></td><td class=\"c x421 y3bfb w645 h584\"><div class=\"t m0 x4b h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">6.878  </div></td><td class=\"c x7ad y3bfb w3b0 h584\"><div class=\"t m0 x4f h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x679 y3bfb w6f7 h584\"><div class=\"t m0 x35 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bfb w6f8 h584\"><div class=\"t m0 x131 h1b8 y11bd ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfb w6f9 h584\"><div class=\"t m0 x33 h1b8 y11bd ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfc w6f5 h5f2\"><div class=\"t m0 x30 h1b8 y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a c<span class=\"_ _1\"></span>lientela<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfc w154 h5f2\"><div class=\"t m0 x30 h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">                   <span class=\"ls34\">417 </span> </div></td><td class=\"c x7a1 y3bfc w6ee h5f2\"><div class=\"t m0 x2b h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">        20.776  </div></td><td class=\"c x7ac y3bfc w6f6 h5f2\"><div class=\"t m0 x22 h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">86 </span> </div></td><td class=\"c x421 y3bfc w645 h5f2\"><div class=\"t m0 x4b h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">     30  </div></td><td class=\"c x7ad y3bfc w3b0 h5f2\"><div class=\"t m0 xc5 h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">     240  </div></td><td class=\"c x679 y3bfc w6f7 h5f2\"><div class=\"t m0 xc5 h7f y11bd ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x69e y3bfc w6f8 h5f2\"><div class=\"t m0 x131 h1b8 y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfc w6f9 h5f2\"><div class=\"t m0 x33 h1b8 y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfd w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- conti correnti<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfd w154 h616\"><div class=\"t m0 x8 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    <span class=\"ls34\">6 </span> </div></td><td></td><td class=\"c x7ac y3bfd w6f6 h616\"><div class=\"t m0 x23 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3bfd w645 h616\"><div class=\"t m0 x131 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3bfd w3b0 h616\"><div class=\"t m0 x4f h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3bfd w6f7 h616\"><div class=\"t m0 x35 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bfd w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfd w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfe w6f5 h736\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">- altri finanziamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfe w154 h736\"><div class=\"t m0 x8f h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">411 <span class=\"ls0\"> </span></div></td><td class=\"c x7a1 y3bfe w6ee h736\"><div class=\"t m0 x1f3 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">20.776  </div></td><td class=\"c x7ac y3bfe w6f6 h736\"><div class=\"t m0 x75 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">86 <span class=\"ls0\"> </span></div></td><td class=\"c x421 y3bfe w645 h736\"><div class=\"t m0 x27 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">30 <span class=\"ls0\"> </span></div></td><td class=\"c x7ad y3bfe w3b0 h736\"><div class=\"t m0 x47 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x679 y3bfe w6f7 h736\"><div class=\"t m0 xc5 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x69e y3bfe w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfe w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3bff we11 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c00 w154 h737\"><div class=\"t m0 x36 h7f y26e8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c00 w6ee h737\"><div class=\"t m0 x36 h7f y26e8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c00 w6f6 h737\"><div class=\"t m0 x22 h7f y26e8 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">30 </span> </div></td><td class=\"c x421 y3c00 w645 h737\"><div class=\"t m0 x27 h7f y26e8 ff2 fs25 fc0 sc0 ls34 ws0\">30 <span class=\"ls0\"> </span></div></td><td class=\"c x7ad y3c00 w3b0 h737\"><div class=\"t m0 x47 h7f y26e8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x679 y3c00 w6f7 h737\"><div class=\"t m0 xc5 h7f y26e8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x69e y3c00 w6f8 h737\"><div class=\"t m0 x131 h1b8 y246c ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c00 w6f9 h737\"><div class=\"t m0 x33 h1b8 y246c ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3c01 we12 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c02 w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c02 w154 h616\"><div class=\"t m0 x8f h7f ye31 ff2 fs25 fc0 sc0 ls34 ws0\">411 <span class=\"ls0\"> </span></div></td><td class=\"c x7a1 y3c02 w6ee h616\"><div class=\"t m0 x1f3 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">20.776  </div></td><td class=\"c x7ac y3c02 w6f6 h616\"><div class=\"t m0 x75 h7f ye31 ff2 fs25 fc0 sc0 ls34 ws0\">56 <span class=\"ls0\"> </span></div></td><td class=\"c x421 y3c02 w645 h616\"><div class=\"t m0 x131 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c02 w3b0 h616\"><div class=\"t m0 x4f h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c02 w6f7 h616\"><div class=\"t m0 x35 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c02 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c02 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c03 w6f5 h57f\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cass<span class=\"_ _1\"></span>a </div></td><td class=\"c x7a0 y3c03 w154 h57f\"><div class=\"t m0 x71 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">                   52.09<span class=\"_ _0\"></span>7  </div></td><td class=\"c x7a1 y3c03 w6ee h57f\"><div class=\"t m0 x26 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">                 1.07<span class=\"_ _0\"></span>9  </div></td><td class=\"c x7ac y3c03 w6f6 h57f\"><div class=\"t m0 x2b h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">               2.957  </div></td><td class=\"c x421 y3c03 w645 h57f\"><div class=\"t m0 x42 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">6.629  </div></td><td class=\"c x7ad y3c03 w3b0 h57f\"><div class=\"t m0 x151 h266 y11c2 ff3 fs25 fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>   </div><div class=\"t m0 xa8 h266 y23eb ff3 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c03 w6f7 h57f\"><div class=\"t m0 x20 h266 y11c2 ff3 fs25 fc0 sc0 ls0 ws0\">                     </div><div class=\"t m0 x47 h266 y23eb ff3 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c03 w6f8 h57f\"><div class=\"t m0 x31 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c03 w6f9 h57f\"><div class=\"t m0 xa7 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c04 w6f5 h616\"><div class=\"t m0 x30 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">2.1 Debiti verso cli<span class=\"_ _1\"></span>entela </div></td><td class=\"c x7a0 y3c04 w154 h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>           </div><div class=\"t m0 x1f3 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">52.097  </div></td><td class=\"c x7a1 y3c04 w6ee h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x8f h7f y26ea ff2 fs25 fc0 sc0 ls34 ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x7ac y3c04 w6f6 h616\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    2.957  </div></td><td class=\"c x421 y3c04 w645 h616\"><div class=\"t m0 x4b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">6.629  </div></td><td class=\"c x7ad y3c04 w3b0 h616\"><div class=\"t m0 x151 h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xa8 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c04 w6f7 h616\"><div class=\"t m0 x20 h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            </div><div class=\"t m0 x47 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c04 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c04 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c05 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- conti correnti<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c05 w154 h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>           </div><div class=\"t m0 x1f3 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">52.097  </div></td><td class=\"c x7a1 y3c05 w6ee h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x8f h7f y26ea ff2 fs25 fc0 sc0 ls34 ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x7ac y3c05 w6f6 h616\"><div class=\"t m0 x3b h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    2.957  </div></td><td class=\"c x421 y3c05 w645 h616\"><div class=\"t m0 x4b h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">6.629  </div></td><td></td><td></td><td class=\"c x69e y3c05 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c05 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c06 w6f5 h736\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">- altri debiti </div></td><td class=\"c x7a0 y3c06 w154 h736\"><div class=\"t m0 x2c h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                     </div><div class=\"t m0 x9 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7a1 y3c06 w6ee h736\"><div class=\"t m0 x2c h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x9 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7ac y3c06 w6f6 h736\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            -    </div></td><td class=\"c x421 y3c06 w645 h736\"><div class=\"t m0 xc5 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xee h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7ad y3c06 w3b0 h736\"><div class=\"t m0 x151 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xa8 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c06 w6f7 h736\"><div class=\"t m0 x20 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            </div><div class=\"t m0 x47 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c06 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c06 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3c07 we11 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c08 w154 h63d\"><div class=\"t m0 x9 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7a1 y3c08 w6ee h63d\"><div class=\"t m0 x36 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c08 w6f6 h63d\"><div class=\"t m0 x23 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x421 y3c08 w645 h63d\"><div class=\"t m0 x131 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c08 w3b0 h63d\"><div class=\"t m0 x4f h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c08 w6f7 h63d\"><div class=\"t m0 x35 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c08 w6f8 h63d\"><div class=\"t m0 x131 h1b8 y11d7 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c08 w6f9 h63d\"><div class=\"t m0 x33 h1b8 y11d7 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3c09 we12 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c0a w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c0a w154 h616\"><div class=\"t m0 x36 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x7a1 y3c0a w6ee h616\"><div class=\"t m0 x36 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c0a w6f6 h616\"><div class=\"t m0 x23 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x421 y3c0a w645 h616\"><div class=\"t m0 x131 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c0a w3b0 h616\"><div class=\"t m0 x4f h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c0a w6f7 h616\"><div class=\"t m0 x35 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c0a w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0a w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0b w6f5 h736\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">2.2 Debiti verso banc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c0b w154 h736\"><div class=\"t m0 x3b h7f y13c8 ff3 fs25 fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>      -   <span class=\"ff2\"> </span></div></td><td class=\"c x7a1 y3c0b w6ee h736\"><div class=\"t m0 x2c h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x8f h7f y26eb ff2 fs25 fc0 sc0 ls34 ws0\">477 <span class=\"ls0\"> </span></div></td><td class=\"c x7ac y3c0b w6f6 h736\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            -    </div></td><td class=\"c x421 y3c0b w645 h736\"><div class=\"t m0 xc5 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xee h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7ad y3c0b w3b0 h736\"><div class=\"t m0 x151 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xa8 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c0b w6f7 h736\"><div class=\"t m0 x20 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            </div><div class=\"t m0 x47 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c0b w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0b w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0c w6f5 h616\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">- conti correnti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x69e y3c0c w6f8 h616\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0c w6f9 h616\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0d w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri debiti </div></td><td class=\"c x7a0 y3c0d w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c0d w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c0d w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c0d w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c0d w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c0d w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c0d w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0d w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0e w6f5 h736\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">2.3 Titoli di de<span class=\"_ _1\"></span>bito </div></td><td class=\"c x7a0 y3c0e w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c0e w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c0e w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c0e w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c0e w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c0e w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c0e w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0e w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c0f we11 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c10 w154 h6c5\"><div class=\"t m0 x9 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c10 w6ee h6c5\"><div class=\"t m0 x9 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c10 w6f6 h6c5\"><div class=\"t m0 x28 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c10 w645 h6c5\"><div class=\"t m0 xb6 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c10 w3b0 h6c5\"><div class=\"t m0 xa8 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c10 w6f7 h6c5\"><div class=\"t m0 x47 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c10 w6f8 h6c5\"><div class=\"t m0 x131 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c10 w6f9 h6c5\"><div class=\"t m0 x33 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c11 we12 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c12 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c12 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c12 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c12 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c12 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c12 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c12 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c12 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c12 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c13 w6f5 h738\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">2.4 Altre passi<span class=\"_ _1\"></span>vit\u00e0 </div></td><td class=\"c x7a0 y3c13 w154 h738\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c13 w6ee h738\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c13 w6f6 h738\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c13 w645 h738\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c13 w3b0 h738\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c13 w6f7 h738\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c13 w6f8 h738\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c13 w6f9 h738\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c14 we11 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c15 w154 h5e1\"><div class=\"t m0 x9 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c15 w6ee h5e1\"><div class=\"t m0 x9 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c15 w6f6 h5e1\"><div class=\"t m0 x28 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c15 w645 h5e1\"><div class=\"t m0 xb6 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c15 w3b0 h5e1\"><div class=\"t m0 xa8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c15 w6f7 h5e1\"><div class=\"t m0 x47 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c15 w6f8 h5e1\"><div class=\"t m0 x131 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c15 w6f9 h5e1\"><div class=\"t m0 x33 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c16 we12 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c17 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c17 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c17 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c17 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c17 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c17 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c17 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c17 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c17 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c18 w6f5 h55e\"><div class=\"t m0 xdd hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c18 w154 h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c18 w6ee h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c18 w6f6 h55e\"><div class=\"t m0 x23 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c18 w645 h55e\"><div class=\"t m0 xb6 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c18 w3b0 h55e\"><div class=\"t m0 x4f hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c18 w6f7 h55e\"><div class=\"t m0 x35 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c18 w6f8 h55e\"><div class=\"t m0 x31 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c18 w6f9 h55e\"><div class=\"t m0 xa7 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c19 w6f5 h736\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">3.1 Con titolo sott<span class=\"_ _1\"></span>ostante </div></td><td class=\"c x7a0 y3c19 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c19 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c19 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c19 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c19 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c19 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c19 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c19 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1a w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x7a0 y3c1a w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1a w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1a w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1a w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1a w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1a w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1a w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1a w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1b w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c1b w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1b w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1b w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1b w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1b w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1b w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1b w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1b w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1c w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c1c w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1c w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1c w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1c w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1c w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1c w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1c w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1c w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1d w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td class=\"c x7a0 y3c1d w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1d w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1d w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1d w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1d w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1d w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1d w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1d w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1e w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 lsb0 ws0\">+ <span class=\"ls0\">Posizioni lunghe</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x7a0 y3c1e w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1e w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1e w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1e w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1e w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1e w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1e w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1e w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1f w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c1f w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1f w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1f w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1f w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1f w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1f w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1f w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1f w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c20 w6f5 h616\"><div class=\"t m0 x30 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">3.2 Senza tit<span class=\"_ _1\"></span>olo sottosta<span class=\"_ _1\"></span>nte </div></td><td class=\"c x7a0 y3c20 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c20 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c20 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c20 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c20 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c20 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c20 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c20 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c21 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x7a0 y3c21 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c21 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c21 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c21 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c21 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c21 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c21 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c21 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c22 w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c22 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c22 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c22 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c22 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c22 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c22 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c22 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c22 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c23 w6f5 h739\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c23 w154 h739\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c23 w6ee h739\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c23 w6f6 h739\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c23 w645 h739\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c23 w3b0 h739\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c23 w6f7 h739\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c23 w6f8 h739\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c23 w6f9 h739\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c24 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td class=\"c x7a0 y3c24 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c24 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c24 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c24 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c24 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c24 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c24 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c24 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c25 w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c25 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c25 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c25 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c25 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c25 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c25 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c25 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c25 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c26 w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c26 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c26 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c26 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c26 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c26 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c26 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c26 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c26 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c27 w6f5 h55e\"><div class=\"t m0 xdd hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">4. Altre operazioni fu<span class=\"_ _1\"></span>ori bilancio<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c27 w154 h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c27 w6ee h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c27 w6f6 h55e\"><div class=\"t m0 x23 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c27 w645 h55e\"><div class=\"t m0 xb6 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c27 w3b0 h55e\"><div class=\"t m0 x4f hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c27 w6f7 h55e\"><div class=\"t m0 x35 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c27 w6f8 h55e\"><div class=\"t m0 x31 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c27 w6f9 h55e\"><div class=\"t m0 xa7 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c28 w6f5 h736\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c28 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c28 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c28 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c28 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c28 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c28 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c28 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c28 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c29 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 lsb0 ws0\">+ <span class=\"ls0\">Posizioni corte</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x7a0 y3c29 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c29 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c29 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c29 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c29 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c29 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c29 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c29 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table>2. Portafoglio bancario - <span class=\"ff4\">m<span class=\"_ _1\"></span>odelli interni e altre metodolo<span class=\"_ _1\"></span>gie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _1\"></span><span class=\"ff12\"> </span></span>L\u2019impostazione <span class=\"_ _2c\"> </span>gestionale<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>e  strategica <span class=\"_ _2d\"> </span>del  Banco <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>volt<span class=\"_ _1\"></span>a <span class=\"_ _2c\"> </span>a  considerare <span class=\"_ _2d\"> </span>la  volatilit\u00e0 <span class=\"_ _2c\"> </span>del  margine<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>di interesse e del valore eco<span class=\"_ _1\"></span>nomico complessivo dei fondi pro<span class=\"_ _1\"></span>pri. L\u2019esposizione al <span class=\"_ _1\"></span>rischio non <span class=\"_ _1\"></span>presenta criticit\u00e0 <span class=\"_ _1\"></span>mantenendosi nel li<span class=\"_ _1\"></span>mite definito <span class=\"_ _1\"></span>nella normativa <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>vigilanza prudenziale. <span class=\"_ _3b\"> </span>La <span class=\"_ _3b\"> </span>dis<span class=\"_ _1\"></span>tribuzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>ste <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>termini <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>scadenza <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>riprezzamento<span class=\"_ _1\"></span> presenta, <span class=\"_ _0\"></span>tuttavia, <span class=\"_ _0\"></span>alcune <span class=\"_ _0\"></span>peculiarit\u00e0 <span class=\"_ _0\"></span>der<span class=\"ff5\">ivanti dall\u2019attuale <span class=\"_ _2\"></span>contesto di <span class=\"_ _2\"></span>mercato<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>conti<span class=\"_ _1\"></span>nua <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>registrare </span>un  incremento  della <span class=\"_ _2c\"> </span>raccolta  a  vista  e  a <span class=\"_ _2c\"> </span>breve  termine;  tutto <span class=\"_ _2c\"> </span>ci\u00f2  ha  condotto  ad <span class=\"_ _2c\"> </span>una  fisiologica diminuzione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>durata media <span class=\"_ _2\"></span>del passivo, <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>ntre l\u2019attivo <span class=\"_ _2\"></span>di bilancio <span class=\"_ _2\"></span>non ha <span class=\"_ _0\"></span>subito sostanz<span class=\"ff2\">ia<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>modifiche </span>in termini di durata media.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span><span class=\"ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>effettua <span class=\"_ _1\"></span>regolarmente <span class=\"_ _1\"></span>analisi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scenario <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>stress <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>stimare <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>possibile <span class=\"_ _3\"></span>impatto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>variazioni </span>dei tassi di mercato sul margine di interesse, nell\u2019orizzonte temporale di un anno, e sul va<span class=\"_ _1\"></span>lore economico, come prescritto dalla normativa euro<span class=\"_ _1\"></span>pea.<span class=\"_ _1\"></span> Con <span class=\"_ _3\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>affinare <span class=\"_ _3\"></span>tali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>analisi <span class=\"_ _29\"></span>tenendo <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019effettiva <span class=\"_ _3\"></span>velocit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riprezzamento <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>post<span class=\"_ _1\"></span>e prive <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scadenza <span class=\"_ _1\"></span>contrat<span class=\"_ _1\"></span>tuale, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>approvata <span class=\"_ _3\"></span>l\u2019adozione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>comportamentale delle <span class=\"_ _3f\"> </span>poste <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>vista <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>sostituz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>quello <span class=\"_ _3f\"> </span>pr<span class=\"_ _3\"></span><span class=\"ff5\">evisto <span class=\"_ _3b\"> </span>dall\u2019<span class=\"_ _1\"></span>Allegato <span class=\"_ _3f\"> </span>C <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>Circ. <span class=\"_ _2d\"> </span>285. <span class=\"_ _3f\"> </span>Il <span class=\"_ _3f\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato </span>validato dalla funzione di Convalida interna d<span class=\"_ _1\"></span>el Gruppo.<span class=\"_ _1\"></span> Per  quanto <span class=\"_ _2c\"> </span>riguarda  le <span class=\"_ _2c\"> </span>analisi  di <span class=\"_ _2c\"> </span>impatto  sul <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2c\"> </span>economico,  la  me<span class=\"_ _0\"></span>todologia  utilizzata <span class=\"_ _2c\"> </span>\u00e8  basata<span class=\"_ _0\"></span> sull\u2019integrazione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>risultanze <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>gestionale <span class=\"_ _3\"></span>che ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>bilancio <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>termini <span class=\"_ _1\"></span>di volumi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>buck<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>prezzamento, <span class=\"_ _1\"></span>includendo <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>esiti <span class=\"_ _3\"></span>del modello <span class=\"_ _3\"></span>comportamentale delle <span class=\"_ _3\"></span>poste <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vista, applicando una metodologia in li<span class=\"_ _1\"></span>nea con l\u2019approccio descritto nell\u2019allegato C della Circol<span class=\"_ _1\"></span>are 285.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3d\"> </span>questo <span class=\"_ _3d\"> </span>approccio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rivalut<span class=\"_ _1\"></span>azione <span class=\"_ _3d\"> </span>semplificata, <span class=\"_ _3d\"> </span>l\u2019impatto<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rialzi <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>tassi <span class=\"_ _3d\"> </span>diminuirebbe <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>valore economico del portafoglio bancario, mentre una di<span class=\"_ _1\"></span>minuzione dei tassi produrrebbe un au<span class=\"_ _1\"></span>mento.<span class=\"_ _1\"></span>  Il <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sto <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Fair <span class=\"_ _3\"></span>Value<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>approccio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>macro<span class=\"_ _3\"></span>-hedge <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>micro-<span class=\"_ _324\"> </span>hedge <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gestire <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bank<span class=\"_ _1\"></span>ing <span class=\"_ _2\"></span>book <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>rimanda <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>successiva <span class=\"_ _2\"></span>Sezione \u201cPolitiche di copertura contabile\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Si evidenzia, <span class=\"_ _1\"></span>inoltre, <span class=\"_ _1\"></span>che nel <span class=\"_ _1\"></span>corso del <span class=\"_ _1\"></span>primo <span class=\"_ _1\"></span>semestre 20<span class=\"_ _1\"></span>23 il <span class=\"_ _1\"></span>Banco ha <span class=\"_ _1\"></span>aderito <span class=\"_ _1\"></span>al serviz<span class=\"_ _1\"></span>io di <span class=\"_ _1\"></span>Clearing per <span class=\"_ _1\"></span>i derivati <span class=\"_ _3f\"> </span>OTC <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>tasso <span class=\"_ _3f\"> </span>individuando <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _3f\"> </span>centrale <span class=\"_ _3f\"> </span>(Eurex <span class=\"_ _3f\"> </span>Clearing) <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>compensazione <span class=\"_ _3f\"> </span>di operazioni <span class=\"ls29\">  </span>in derivati<span class=\"_ _324\"> </span>1.2.3.  RISCHIO DI CAMBIO Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff3\">Aspetti generali, processi di gestione e meto<span class=\"_ _1\"></span>di di misurazione del rischio di cambio<span class=\"_ _1\"></span> </span></span>Il Gruppo <span class=\"_ _1\"></span>\u00e8 esposta <span class=\"_ _1\"></span>al rischio di <span class=\"_ _1\"></span>cambio in conseguenza della <span class=\"_ _1\"></span>propria <span class=\"_ _1\"></span>attivit\u00e0 di negoziazio<span class=\"_ _1\"></span>ne sui <span class=\"_ _1\"></span>mercati valutari e <span class=\"_ _2\"></span>per la propria <span class=\"_ _0\"></span>attivit\u00e0 di investimento <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ccolta fondi <span class=\"_ _0\"></span>con strumenti <span class=\"_ _0\"></span>denominati in <span class=\"_ _0\"></span>una valuta diversa da quella nazionale. L\u2019esposizione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>marginale. <span class=\"_ _1\"></span>In <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>sole <span class=\"_ _3\"></span>realt\u00e0 <span class=\"_ _1\"></span>bancarie <span class=\"_ _3\"></span>italiane, <span class=\"_ _1\"></span>l\u2019operativ<span class=\"_ _1\"></span>it\u00e0 in cambi \u00e8 gestita dall\u2019Area Finanza della Capogrup<span class=\"_ _1\"></span>po.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>ammini<span class=\"_ _1\"></span>strato <span class=\"_ _3\"></span>mediante limiti <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>aree <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>divisa <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entrazione <span class=\"_ _1\"></span>su ogni singola divisa. Inoltr<span class=\"_ _1\"></span>e, sono stabiliti limiti operativi di stop/loss giornalieri ed annuali.<span class=\"_ _3\"></span> B.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff3\">Attivit\u00e0 di copertura del rischio di cambio<span class=\"_ _1\"></span> </span></span>Obiettivo <span class=\"_ _3f\"> </span>primario <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>gestire <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>ma<span class=\"_ _1\"></span>niera <span class=\"_ _3f\"> </span>prudente <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>rischio <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>mbio, <span class=\"_ _3f\"> </span>tenendo <span class=\"_ _3f\"> </span>sempre <span class=\"_ _3f\"> </span>in considerazione <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>possibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cogliere <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>opportunit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>conseguenza <span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>operazio<span class=\"_ _1\"></span>ni che comportano assunzione di rischio cambio s<span class=\"_ _1\"></span>ono gestite mediante opportune strat<span class=\"_ _1\"></span>egie di hedging<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Informazioni di natura quantitativa 1. Distribuzione p<span class=\"_ _0\"></span>er valuta di de<span class=\"_ _0\"></span>nominazione dell<span class=\"_ _0\"></span>e attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 e dei<span class=\"_ _0\"></span> derivati<span class=\"fs3\"> </span><table class=\"s we13 hb0a\" id=\"_d8895869-06f8-44ba-9925-e031e7996667\"><tr><td></td><td></td><td></td><td class=\"c x265 y3c2a w6fb h562\"><div class=\"t m0 x7f h7c y21ac ff3 fse fc0 sc0 ls0 ws0\">Valute </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c2b w6fa h73b\"><div class=\"t m0 xdd hb y21cc ff3 fs3 fc0 sc0 ls0 ws0\">Voci </div></td><td class=\"c x7af y3c2c we14 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Dollaro<span class=\"_ _324\"> </span></div></td><td class=\"c x7b0 y3c2c wde8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Franco<span class=\"_ _324\"> </span></div></td><td class=\"c x7b1 y3c2b w4f1 h581\"><div class=\"t m0 x131 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Sterlina </div></td><td class=\"c x659 y3c2b w5ef h581\"><div class=\"t m0 x26 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Yuan </div></td><td class=\"c x7b2 y3c2c we14 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Dollaro<span class=\"_ _324\"> </span></div></td><td class=\"c x7b3 y3c2b w6fc h581\"><div class=\"t m0 x30 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Altre valute </div></td></tr><tr><td></td><td class=\"c x7b4 y3c2d we15 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls12e ws0\">USA<span class=\"_ _324\"> </span></div></td><td class=\"c x6bc y3c2d we16 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">svizzero<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7b5 y3c2d wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">canadese<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3c2e w6fa h6c8\"><div class=\"t m0 xdd hb y117 ff3 fs3 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c2e w3e9 h6c8\"><div class=\"t m0 x8 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">      57.396  </div></td><td class=\"c x7b6 y3c2e w513 h6c8\"><div class=\"t m0 x3b h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">              6.21<span class=\"_ _0\"></span>8  </div></td><td class=\"c x7b1 y3c2e w4f1 h6c8\"><div class=\"t m0 x8 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">               2.5<span class=\"_ _0\"></span>73  </div></td><td class=\"c x659 y3c2e w5ef h6c8\"><div class=\"t m0 x71 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">      1.085  </div></td><td class=\"c x35b y3c2e w4ea h6c8\"><div class=\"t m0 x67 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">                 444  </div></td><td class=\"c x7b3 y3c2e w6fc h6c8\"><div class=\"t m0 x67 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">                 <span class=\"ls4b\">3.<span class=\"_ _2\"></span><span class=\"ls0\">9<span class=\"_ _1\"></span>07</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3c2f w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">A.1 Titoli di debito </div></td><td class=\"c x265 y3c2f w3e9 h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">         4.883  </div></td><td class=\"c x7b6 y3c2f w513 h568\"><div class=\"t m0 x71 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                       -<span class=\"_ _0\"></span>    </div></td><td class=\"c x7b1 y3c2f w4f1 h568\"><div class=\"t m0 xdd h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c2f w5ef h568\"><div class=\"t m0 x3b h3b y843 ff2 fse fc0 sc0 ls0 ws0\">             -<span class=\"ls3b\">   </span> </div></td><td class=\"c x35b y3c2f w4ea h568\"><div class=\"t m0 x8 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td class=\"c x7b3 y3c2f w6fc h568\"><div class=\"t m0 x8 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>  <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c30 w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">A.2 Titoli di capitale </div></td><td class=\"c x265 y3c30 w3e9 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">             138 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c30 w513 h6c8\"><div class=\"t m0 x46 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">              -    </div></td><td class=\"c x7b1 y3c30 w4f1 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c30 w5ef h6c8\"><div class=\"t m0 x2d h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">    -    </div></td><td class=\"c x35b y3c30 w4ea h6c8\"><div class=\"t m0 x8f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">       -    </div></td><td class=\"c x7b3 y3c30 w6fc h6c8\"><div class=\"t m0 xbe h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">             -<span class=\"ls3b\">   </span> </div></td></tr><tr><td class=\"c x259 y3c31 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">A.3 Finanziamenti a banche </div></td><td class=\"c x265 y3c31 w3e9 h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">       35.225  </div></td><td class=\"c x7b6 y3c31 w513 h568\"><div class=\"t m0 x4b h3b y843 ff2 fse fc0 sc0 ls0 ws0\">             4.588  </div></td><td class=\"c x7b1 y3c31 w4f1 h568\"><div class=\"t m0 xdd h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                 1.955  </div></td><td class=\"c x659 y3c31 w5ef h568\"><div class=\"t m0 x47 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">23 <span class=\"ls0\"> </span></div></td><td class=\"c x35b y3c31 w4ea h568\"><div class=\"t m0 x20 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">        41  </div></td><td class=\"c x7b3 y3c31 w6fc h568\"><div class=\"t m0 x1f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">        1.<span class=\"ls3f\">923</span>  </div></td></tr><tr><td class=\"c x259 y3c32 w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">A.4 Finanziamenti a clientela </div></td><td class=\"c x265 y3c32 w3e9 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">        17.150 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c32 w513 h6c8\"><div class=\"t m0 x47 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">    1.630  </div></td><td class=\"c x7b1 y3c32 w4f1 h6c8\"><div class=\"t m0 x4d h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">618 </span> </div></td><td class=\"c x659 y3c32 w5ef h6c8\"><div class=\"t m0 x3a h3b y4ff ff2 fse fc0 sc0 ls40 ws0\">  <span class=\"ls0\">1.062  </span></div></td><td class=\"c x35b y3c32 w4ea h6c8\"><div class=\"t m0 x4c h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">         403  </div></td><td class=\"c x7b3 y3c32 w6fc h6c8\"><div class=\"t m0 x35 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">       1.984  </div></td></tr><tr><td class=\"c x259 y3c33 w6fa h6b2\"><div class=\"t m0 x4d h7 y26f5 ff2 fs3 fc0 sc0 ls0 ws0\">A.5 Altre attivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c33 w3e9 h6b2\"><div class=\"t m0 x4c h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x7b6 y3c33 w513 h6b2\"><div class=\"t m0 x3f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">          -    </div></td><td class=\"c x7b1 y3c33 w4f1 h6b2\"><div class=\"t m0 xdd h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c33 w5ef h6b2\"><div class=\"t m0 x46 h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">     -    </div></td><td class=\"c x35b y3c33 w4ea h6b2\"><div class=\"t m0 x4f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x7b3 y3c33 w6fc h6b2\"><div class=\"t m0 x2f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td></tr><tr><td class=\"c x259 y3c34 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0 </div></td><td class=\"c x265 y3c34 w3e9 h5e8\"><div class=\"t m0 xbe h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">743 </div></td><td class=\"c x7b6 y3c34 w513 h5e8\"><div class=\"t m0 x9 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">372 </div></td><td class=\"c x7b1 y3c34 w4f1 h5e8\"><div class=\"t m0 x22 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">585 </div></td><td class=\"c x659 y3c34 w5ef h5e8\"><div class=\"t m0 x46 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">113 </div></td><td class=\"c x35b y3c34 w4ea h5e8\"><div class=\"t m0 x36 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">152 </div></td><td class=\"c x7b3 y3c34 w6fc h5e8\"><div class=\"t m0 x1f1 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">368 </div></td></tr><tr><td class=\"c x259 y3c35 w6fa h6c8\"><div class=\"t m0 xdd hb y13cc ff3 fs3 fc0 sc0 ls0 ws0\">C. Passivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c35 w3e9 h6c8\"><div class=\"t m0 x2b h7c y843 ff3 fse fc0 sc0 ls0 ws0\">50.502  </div></td><td class=\"c x7b6 y3c35 w513 h6c8\"><div class=\"t m0 x3a h7c y843 ff3 fse fc0 sc0 ls0 ws0\">           6.298  </div></td><td class=\"c x7b1 y3c35 w4f1 h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">             2.540 <span class=\"_ _0\"></span> </div></td><td class=\"c x659 y3c35 w5ef h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">        29  </div></td><td class=\"c x35b y3c35 w4ea h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">              443  </div></td><td class=\"c x7b3 y3c35 w6fc h6c8\"><div class=\"t m0 x3a h7c y843 ff3 fse fc0 sc0 ls0 ws0\">             <span class=\"ls5d\"></span><span class=\"ls5d\">2.</span>728  </div></td></tr><tr><td class=\"c x259 y3c36 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.1 Debiti verso banche </div></td><td class=\"c x265 y3c36 w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c36 w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c36 w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c36 w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c36 w4ea h568\"><div class=\"t m0 x36 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">201<span class=\"ls0\"> </span></div></td><td class=\"c x7b3 y3c36 w6fc h568\"><div class=\"t m0 x1f1 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">276<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c37 w6fa h6c8\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.2 Debiti verso clientela </div></td><td class=\"c x265 y3c37 w3e9 h6c8\"><div class=\"t m0 xb6 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 50.502  </div></td><td class=\"c x7b6 y3c37 w513 h6c8\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 6.298  </div></td><td class=\"c x7b1 y3c37 w4f1 h6c8\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 2.540  </div></td><td class=\"c x659 y3c37 w5ef h6c8\"><div class=\"t m0 x35 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">29 </span> </div></td><td class=\"c x35b y3c37 w4ea h6c8\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">242 </span> </div></td><td class=\"c x7b3 y3c37 w6fc h6c8\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">2.452</span>  </div></td></tr><tr><td class=\"c x259 y3c38 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.3 Titoli di debito </div></td><td class=\"c x265 y3c38 w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c38 w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c38 w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c38 w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c38 w4ea h568\"><div class=\"t m0 x25 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c38 w6fc h568\"><div class=\"t m0 x95 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c39 w6fa h588\"><div class=\"t m0 x4d h7 y843 ff2 fs3 fc0 sc0 ls0 ws0\">C.4 Altre passivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c39 w3e9 h588\"><div class=\"t m0 xb7 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c39 w513 h588\"><div class=\"t m0 x38 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c39 w4f1 h588\"><div class=\"t m0 x13f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c39 w5ef h588\"><div class=\"t m0 x2e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c39 w4ea h588\"><div class=\"t m0 x25 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c39 w6fc h588\"><div class=\"t m0 x95 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c3a w6fa h588\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">D. Altre passivit\u00e0 </div></td><td class=\"c x265 y3c3a w3e9 h588\"><div class=\"t m0 xbe h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">161 </div></td><td class=\"c x7b6 y3c3a w513 h588\"><div class=\"t m0 xc9 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3a w4f1 h588\"><div class=\"t m0 x13f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3a w5ef h588\"><div class=\"t m0 xa8 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3a w4ea h588\"><div class=\"t m0 x28 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3a w6fc h588\"><div class=\"t m0 x3c h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c3b w6fa h6c8\"><div class=\"t m0 xdd hb y117 ff3 fs3 fc0 sc0 ls0 ws0\">E. Derivati finanziari </div></td><td class=\"c x265 y3c3b w3e9 h6c8\"><div class=\"t m0 xb7 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b6 y3c3b w513 h6c8\"><div class=\"t m0 x38 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b1 y3c3b w4f1 h6c8\"><div class=\"t m0 x13f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x659 y3c3b w5ef h6c8\"><div class=\"t m0 x2e h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x35b y3c3b w4ea h6c8\"><div class=\"t m0 x25 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b3 y3c3b w6fc h6c8\"><div class=\"t m0 x95 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3c w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x265 y3c3c w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3c w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3c w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3c w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3c w4ea h568\"><div class=\"t m0 x25 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3c w6fc h568\"><div class=\"t m0 x95 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3d w6fa h6c8\"><div class=\"t m0 xc5 h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni lunghe </div></td><td class=\"c x265 y3c3d w3e9 h6c8\"><div class=\"t m0 xb7 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3d w513 h6c8\"><div class=\"t m0 x38 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3d w4f1 h6c8\"><div class=\"t m0 x13f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3d w5ef h6c8\"><div class=\"t m0 x2e h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3d w4ea h6c8\"><div class=\"t m0 x25 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3d w6fc h6c8\"><div class=\"t m0 x95 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3e w6fa h73c\"><div class=\"t m0 xc5 h7 y26f8 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni corte </div></td><td class=\"c x265 y3c3e w3e9 h73c\"><div class=\"t m0 xb7 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3e w513 h73c\"><div class=\"t m0 x38 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3e w4f1 h73c\"><div class=\"t m0 x13f h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3e w5ef h73c\"><div class=\"t m0 x2e h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3e w4ea h73c\"><div class=\"t m0 x25 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3e w6fc h73c\"><div class=\"t m0 x95 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3f w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c40 w6fa h568\"><div class=\"t m0 xc5 h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni lunghe </div></td><td class=\"c x265 y3c40 w3e9 h568\"><div class=\"t m0 x27 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 118.456  </div></td><td class=\"c x7b6 y3c40 w513 h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 8.961  </div></td><td class=\"c x7b1 y3c40 w4f1 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 4.645  </div></td><td class=\"c x659 y3c40 w5ef h568\"><div class=\"t m0 x24 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 5.275  </div></td><td class=\"c x35b y3c40 w4ea h568\"><div class=\"t m0 x4f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 4.884  </div></td><td class=\"c x7b3 y3c40 w6fc h568\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 7.843  </div></td></tr><tr><td class=\"c x259 y3c41 w6fa h588\"><div class=\"t m0 xc5 h7 y843 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni corte </div></td><td class=\"c x265 y3c41 w3e9 h588\"><div class=\"t m0 x27 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 119.920  </div></td><td class=\"c x7b6 y3c41 w513 h588\"><div class=\"t m0 x2e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 8.917  </div></td><td class=\"c x7b1 y3c41 w4f1 h588\"><div class=\"t m0 x4e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 4.672  </div></td><td class=\"c x659 y3c41 w5ef h588\"><div class=\"t m0 x24 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 6.330  </div></td><td class=\"c x35b y3c41 w4ea h588\"><div class=\"t m0 x4f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 4.884  </div></td><td class=\"c x7b3 y3c41 w6fc h588\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 8.846  </div></td></tr><tr><td class=\"c x259 y3c42 w6fa h5e8\"><div class=\"t m0 xdd hb y81d ff3 fs3 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td class=\"c x265 y3c42 w3e9 h5e8\"><div class=\"t m0 x3a h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls5d\"></span><span class=\"ls5d\">17</span>6.<span class=\"ls5d\">595</span>  </div></td><td class=\"c x7b6 y3c42 w513 h5e8\"><div class=\"t m0 x1f3 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 15.551  </div></td><td class=\"c x7b1 y3c42 w4f1 h5e8\"><div class=\"t m0 x4e h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls4b\"></span><span class=\"ls4b\">7.</span>803 <span class=\"_ _0\"></span> </div></td><td class=\"c x659 y3c42 w5ef h5e8\"><div class=\"t m0 x131 h7c y2285 ff3 fse fc0 sc0 ls4b ws0\">6.<span class=\"ls0\">473</span><span class=\"ls0\">  </span></div></td><td class=\"c x35b y3c42 w4ea h5e8\"><div class=\"t m0 x4f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5.4<span class=\"ls4b\">80</span>  </div></td><td class=\"c x7b3 y3c42 w6fc h5e8\"><div class=\"t m0 x151 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 12.118  </div></td></tr><tr><td class=\"c x259 y3c43 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td class=\"c x265 y3c43 w3e9 h5e8\"><div class=\"t m0 x3a h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 170.583  </div></td><td class=\"c x7b6 y3c43 w513 h5e8\"><div class=\"t m0 x1f3 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 15.215  </div></td><td class=\"c x7b1 y3c43 w4f1 h5e8\"><div class=\"t m0 x4e h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 7.212  </div></td><td class=\"c x659 y3c43 w5ef h5e8\"><div class=\"t m0 x27 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 6.359  </div></td><td class=\"c x35b y3c43 w4ea h5e8\"><div class=\"t m0 x4f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5.327  </div></td><td class=\"c x7b3 y3c43 w6fc h5e8\"><div class=\"t m0 x151 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 11.574  </div></td></tr><tr><td class=\"c x259 y3c44 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">Sbilancio (+/-) </div></td><td class=\"c x265 y3c44 w3e9 h5e8\"><div class=\"t m0 x4c h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls4b\"></span><span class=\"ls4b\">6.</span>012 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c44 w513 h5e8\"><div class=\"t m0 xb7 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 336  </div></td><td class=\"c x7b1 y3c44 w4f1 h5e8\"><div class=\"t m0 x138 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 591  </div></td><td class=\"c x659 y3c44 w5ef h5e8\"><div class=\"t m0 x46 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">114  </div></td><td class=\"c x35b y3c44 w4ea h5e8\"><div class=\"t m0 x2f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 1<span class=\"ls4b\">53</span>  </div></td><td class=\"c x7b3 y3c44 w6fc h5e8\"><div class=\"t m0 x22 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5<span class=\"ls4b\">44</span>  </div></td></tr></table>2.  Modelli interni e altre meto<span class=\"_ _1\"></span>dologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _1\"></span><span class=\"ff3\"> </span>ll <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ofilo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rischio <span class=\"_ _29\"></span>cambio <span class=\"_ _3b\"> </span>assunto <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Gruppo <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>poco <span class=\"_ _3b\"></span>significativo, <span class=\"_ _29\"></span>considerata <span class=\"_ _3b\"> </span>l\u2019esposizione <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>valuta delle poste presenti e le rela<span class=\"_ _1\"></span>tive coperture poste in atto mediante str<span class=\"_ _1\"></span>umenti finanziari derivati.<span class=\"_ _324\"> </span>1.3 GLI STRUMENTI DERIVATI E LE POLITICHE DI COPER<span class=\"_ _1\"></span>TURA<span class=\"_ _324\"> </span>1.3.1 Gli strumenti derivati di negozia<span class=\"_ _1\"></span>zione<span class=\"_ _324\"> </span>A. Derivati finanziari<span class=\"_ _324\"> </span>A.1 Derivati finanziari di negoziazione: valori nozionali di fine periodo<table class=\"s we17 hb0b\" id=\"_976dc07b-7a1a-42d9-83fc-b84f091fbaef\"><tr><td></td><td></td><td></td><td class=\"c x7b7 y3c45 w701 h569\"><div class=\"t m0 x1fd h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>024 </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x675 y3c45 w702 h569\"><div class=\"t m0 x1fd h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Totale 31.12.2<span class=\"_ _0\"></span>023 </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x7b7 y3c46 w703 ha1\" colspan=\"2\"><div class=\"t m0 x22 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">Over the count<span class=\"_ _0\"></span>er </div></td><td></td><td></td><td></td><td></td><td class=\"c x675 y3c46 w704 ha1\" colspan=\"2\"><div class=\"t m0 x22 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">Over the count<span class=\"_ _0\"></span>er </div></td><td></td></tr><tr><td class=\"c x7b8 y3c47 wde8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x7b9 y3c48 w705 h569\"><div class=\"t m0 x4b h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Senza contropar<span class=\"_ _0\"></span>ti centrali </div></td><td></td><td></td><td class=\"c x7ba y3c48 w705 h569\" colspan=\"2\"><div class=\"t m0 x26 h7c y20ad ff3 fse fc0 sc0 ls0 ws0\">Senza contropar<span class=\"_ _0\"></span>ti centrali </div></td><td></td></tr><tr><td class=\"c x602 y3c49 we18 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">sottostanti/Tipol<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x7bb y3c4a we19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7bc y3c4a wa50 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x5a5 y3c4b wd93 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ogie derivati</div></td><td class=\"c x7bd y3c4c we1a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Controp<span class=\"_ _324\"> </span></div></td><td class=\"c x7be y3c4d we1b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Con accordi<span class=\"_ _324\"> </span></div></td><td class=\"c x7bf y3c4d we1c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7c0 y3c4e we1d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">organizz</div></td><td class=\"c x7c1 y3c4c we1a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Controp<span class=\"_ _324\"> </span></div></td><td class=\"c x7c2 y3c4d we1b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Con accordi<span class=\"_ _324\"> </span></div></td><td class=\"c x7c3 y3c4d wd73 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td class=\"c x7c4 y3c4e we1d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">organizz<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7c5 y3c4f we1e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">arti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7c6 y3c50 wbad ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x7c7 y3c50 we1f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7c8 y3c51 we20 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ati<span class=\"_ _324\"> </span></div></td><td class=\"c x7c9 y3c4f we21 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">arti<span class=\"_ _324\"> </span></div></td><td class=\"c x7ca y3c50 wbae ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x7cb y3c50 we1f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7cc y3c51 we22 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">ati<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7cd y3c52 we23 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7be y3c53 we24 ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x7ce y3c53 we24 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x7cf y3c52 we25 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7d0 y3c53 we24 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td class=\"c x7d1 y3c53 we24 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">compensazi<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3c54 we26 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x62d y3c55 we27 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td class=\"c x7d2 y3c55 we27 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7d3 y3c55 we28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td class=\"c x7d4 y3c55 we28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3c56 wb10 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">e tassi<span class=\"_ _324\"> </span></div></td><td class=\"c x7b7 y3c57 w700 h60b\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7b9 y3c57 w6fd h60b\"><div class=\"t m0 x28 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c57 w6fe h60b\"><div class=\"t m0 x1f3 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7d5 y3c57 w6ca h60b\"><div class=\"t m0 x2e h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c57 w348 h60b\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">25.325 </div></td><td class=\"c x7ba y3c57 w6ff h60b\"><div class=\"t m0 x28 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c57 w6f4 h60b\"><div class=\"t m0 x1f3 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">26.627 </div></td><td class=\"c x7d6 y3c57 w371 h60b\"><div class=\"t m0 x2e h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3c58 we29 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">d'interesse<span class=\"_ _324\"> </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 x259 y3c59 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7b7 y3c59 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c59 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c59 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c59 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c59 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c59 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c59 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c59 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5a w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">b) Swap </div></td><td class=\"c x7b7 y3c5a w700 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7b9 y3c5a w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5a w6fe ha1\"><div class=\"t m0 x1f3 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7d5 y3c5a w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5a w348 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">25.325 </div></td><td class=\"c x7ba y3c5a w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5a w6f4 ha1\"><div class=\"t m0 x1f3 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">26.627 </div></td><td class=\"c x7d6 y3c5a w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5b w55e h569\"><div class=\"t m0 x30 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">c) Forward </div></td><td class=\"c x7b7 y3c5b w700 h569\"><div class=\"t m0 x2a h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c5b w6fd h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5b w6fe h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c5b w6ca h569\"><div class=\"t m0 x2e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5b w348 h569\"><div class=\"t m0 x2a h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c5b w6ff h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5b w6f4 h569\"><div class=\"t m0 x28 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c5b w371 h569\"><div class=\"t m0 x2e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5c w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">d) Futures </div></td><td class=\"c x7b7 y3c5c w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c5c w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5c w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c5c w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5c w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c5c w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5c w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c5c w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c5d w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">e) Altri </div></td><td class=\"c x7b7 y3c5d w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c5d w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c5d w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c5d w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c5d w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c5d w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c5d w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c5d w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3c5e we2a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">2. Titoli di<span class=\"_ _324\"> </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 x273 y3c5f we2b ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">capitale e indic<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x7b7 y3c60 w700 h6a6\"><div class=\"t m0 x2a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c60 w6fd h6a6\"><div class=\"t m0 x28 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c60 w6fe h6a6\"><div class=\"t m0 x2c h3b y11c ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x7d5 y3c60 w6ca h6a6\"><div class=\"t m0 x2e h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c60 w348 h6a6\"><div class=\"t m0 x2a h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c60 w6ff h6a6\"><div class=\"t m0 x28 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c60 w6f4 h6a6\"><div class=\"t m0 x2c h3b y11c ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x7d6 y3c60 w371 h6a6\"><div class=\"t m0 x2e h3b y11c ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3c61 we2c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">azionari<span class=\"_ _324\"> </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 x259 y3c62 w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7b7 y3c62 w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c62 w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c62 w6fe h569\"><div class=\"t m0 x2c h3b y1e2b ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x7d5 y3c62 w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c62 w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c62 w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c62 w6f4 h569\"><div class=\"t m0 x2c h3b y1e2b ff2 fse fc0 sc0 ls3f ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x7d6 y3c62 w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c63 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">b) Swap </div></td><td class=\"c x7b7 y3c63 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c63 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c63 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c63 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c63 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c63 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c63 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c63 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c64 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">c) Forward </div></td><td class=\"c x7b7 y3c64 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c64 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c64 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c64 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c64 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c64 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c64 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c64 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c65 w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">d) Futures </div></td><td class=\"c x7b7 y3c65 w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c65 w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c65 w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c65 w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c65 w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c65 w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c65 w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c65 w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c66 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">e) Altri </div></td><td class=\"c x7b7 y3c66 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c66 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c66 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c66 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c66 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c66 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c66 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c66 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c67 w55e h632\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">3. Valute e oro </div></td><td class=\"c x7b7 y3c67 w700 h632\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c67 w6fd h632\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">1.444 </div></td><td></td><td></td><td class=\"c x36b y3c67 w6fe h632\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">268.950 </div></td><td class=\"c x7d5 y3c67 w6ca h632\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c67 w348 h632\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c67 w6ff h632\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c67 w6f4 h632\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">114.621 </div></td><td class=\"c x7d6 y3c67 w371 h632\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c68 w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7b7 y3c68 w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c68 w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c68 w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c68 w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c68 w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c68 w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c68 w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c68 w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c69 w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">b) Swap </div></td><td class=\"c x7b7 y3c69 w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c69 w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c69 w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c69 w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c69 w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c69 w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c69 w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c69 w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6a w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">c) Forward </div></td><td class=\"c x7b7 y3c6a w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6a w6fd ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">1.444 </div></td><td></td><td></td><td class=\"c x36b y3c6a w6fe ha1\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">268.950 </div></td><td class=\"c x7d5 y3c6a w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6a w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6a w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6a w6f4 ha1\"><div class=\"t m0 x35 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">114.621 </div></td><td class=\"c x7d6 y3c6a w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6b w55e h569\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">d) Futures </div></td><td class=\"c x7b7 y3c6b w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6b w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6b w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6b w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6b w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6b w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6b w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6b w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6c w55e ha1\"><div class=\"t m0 x30 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">e) Altri </div></td><td class=\"c x7b7 y3c6c w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6c w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6c w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6c w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6c w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6c w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6c w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6c w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6d w55e ha1\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">4. Merci </div></td><td class=\"c x7b7 y3c6d w700 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6d w6fd ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6d w6fe ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6d w6ca ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6d w348 ha1\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6d w6ff ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6d w6f4 ha1\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6d w371 ha1\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6e w55e h569\"><div class=\"t m0 xdd h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">5. Altri  </div></td><td class=\"c x7b7 y3c6e w700 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b9 y3c6e w6fd h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x36b y3c6e w6fe h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d5 y3c6e w6ca h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6e w348 h569\"><div class=\"t m0 x2a h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7ba y3c6e w6ff h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6e w6f4 h569\"><div class=\"t m0 x28 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3c6e w371 h569\"><div class=\"t m0 x2e h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c6f w55e ha1\"><div class=\"t m0 x30 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x7b7 y3c6f w700 ha1\"><div class=\"t m0 x27 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7b9 y3c6f w6fd ha1\"><div class=\"t m0 x2e h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">1.444 </div></td><td></td><td></td><td class=\"c x36b y3c6f w6fe ha1\"><div class=\"t m0 x2d h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">295.298 </div></td><td class=\"c x7d5 y3c6f w6ca ha1\"><div class=\"t m0 xa8 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x675 y3c6f w348 ha1\"><div class=\"t m0 x27 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">25.325 </div></td><td class=\"c x7ba y3c6f w6ff ha1\"><div class=\"t m0 x28 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26a y3c6f w6f4 ha1\"><div class=\"t m0 x2d h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">141.291 </div></td><td class=\"c x7d6 y3c6f w371 ha1\"><div class=\"t m0 xa8 h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table><div class=\"c w382 h714 gsdd\"><div class=\"t m0 xdd hb y26ff ff3 fs3 fc0 sc0 ls0 ws0\">A.2 Derivati finanziari di negoziazione: fair value lordo positivo e negativo - ripartizione per prodotti </div></div><div class=\"gsde\"><table class=\"s we2d hb0c\" id=\"_83c36636-abd1-489a-86e0-71c56015adfa\"><tr><td></td><td></td><td class=\"c x7d7 y3c70 w70a h140\"><div class=\"t m0 x65 h5b1 y843 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td></td><td class=\"c x257 y3c70 w70b h140\"><div class=\"t m0 x1e hfe y843 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"fs10\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x7d7 y3c71 wf h5a2\"><div class=\"t m0 x23 h5b1 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Over the counter </div></td><td></td><td></td><td></td><td class=\"c x257 y3c71 w70c h5a2\"><div class=\"t m0 x22 h5b1 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Over the counter </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x7d8 y3c72 w70d h5f8\"><div class=\"t m0 x27 h5b1 y2167 ff3 fsf fc0 sc0 ls0 ws0\">Senza controparti centrali </div></td><td></td><td></td><td></td><td class=\"c x3f6 y3c72 w706 h5f8\"><div class=\"t m0 x27 h5b1 y2167 ff3 fsf fc0 sc0 ls0 ws0\">Senza controparti centrali </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3c73 w706 h33\"><div class=\"t m0 x35 h5b1 y2701 ff3 fsf fc0 sc0 ls0 ws0\">Tipologie derivati </div></td><td></td><td></td><td></td><td class=\"c x7d9 y3c74 we2e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7da y3c74 we2f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x7db y3c75 we30 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">organiz-<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x7da y3c75 we30 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">organiz-<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7dc y3c76 we31 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Controparti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7dd y3c77 we32 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zati</div></td><td class=\"c x3f8 y3c76 we31 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Controparti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7de y3c77 we32 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zati<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x7df y3c78 we33 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7e0 y3c79 we34 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e1 y3c78 we33 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div></td><td class=\"c x7e2 y3c79 we34 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x7e3 y3c7a we35 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Con accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7e4 y3c7a we36 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e5 y3c7a we37 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Con accordi di<span class=\"_ _324\"> </span></div></td><td class=\"c x7e6 y3c7a we38 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">accordi di<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x7e7 y3c7b we39 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td class=\"c x648 y3c7b we3a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensa-<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e8 y3c7b we39 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td class=\"c x7e9 y3c7b we3b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">compensa-<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x7ea y3c7c we3c ha6b\" colspan=\"2\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7e2 y3c7c we3d ha6b\" colspan=\"2\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">zione<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3c7d w706 h5b7\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Fair value posi<span class=\"_ _1\"></span>tivo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c7e w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7d7 y3c7e w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c7e w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c7e w42f h5b7\"><div class=\"t m0 x151 h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c7e w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c7e w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c7e w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c7e w708 h5b7\"><div class=\"t m0 x2e h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c7e w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c7f w706 h743\"><div class=\"t m0 x26 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">b) Interest rate s<span class=\"_ _1\"></span>wap </div></td><td class=\"c x7d7 y3c7f w709 h743\"><div class=\"t m0 x3f h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">31<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c7f w17c h743\"><div class=\"t m0 x23 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c7f w42f h743\"><div class=\"t m0 x3f h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">288<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c7f w3ac h743\"><div class=\"t m0 x1f3 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c7f w3e5 h743\"><div class=\"t m0 x46 h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">682<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c7f w5c7 h743\"><div class=\"t m0 x28 h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c7f w708 h743\"><div class=\"t m0 xbe h1b8 y2703 ff2 fs10 fc0 sc0 ls95 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c7f w37e h743\"><div class=\"t m0 xbe h1b8 y2703 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c80 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">c) Cross currency swa<span class=\"_ _1\"></span>p </div></td><td class=\"c x7d7 y3c80 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c80 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c80 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c80 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c80 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c80 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c80 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c80 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c81 w706 h5b7\"><div class=\"t m0 x26 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _1\"></span> </div></td><td class=\"c x7d7 y3c81 w709 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c81 w17c h5b7\"><div class=\"t m0 x23 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c81 w42f h5b7\"><div class=\"t m0 xb7 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c81 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c81 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c81 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c81 w708 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c81 w37e h5b7\"><div class=\"t m0 xbe h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c82 w706 h57f\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">e) Forward </div></td><td class=\"c x7d7 y3c82 w709 h57f\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c82 w17c h57f\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c82 w42f h57f\"><div class=\"t m0 x35 h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">1.453<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c82 w3ac h57f\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c82 w3e5 h57f\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c82 w5c7 h57f\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c82 w708 h57f\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">752<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c82 w37e h57f\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c83 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">f) Futures </div></td><td class=\"c x7d7 y3c83 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c83 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c83 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c83 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c83 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c83 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c83 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c83 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c84 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">g) Altri </div></td><td class=\"c x7d7 y3c84 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c84 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c84 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c84 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c84 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c84 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c84 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c84 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c85 w706 h5b7\"><div class=\"t m0 x26 hfe y13cc ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x7d7 y3c85 w709 h5b7\"><div class=\"t m0 xbe hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">31<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c85 w17c h5b7\"><div class=\"t m0 x5a hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c85 w42f h5b7\"><div class=\"t m0 x2d hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1.768 </div></td><td class=\"c x7eb y3c85 w3ac h5b7\"><div class=\"t m0 x20 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c85 w3e5 h5b7\"><div class=\"t m0 x46 hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">682<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c85 w5c7 h5b7\"><div class=\"t m0 x28 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c85 w708 h5b7\"><div class=\"t m0 x1f hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1.013 </div></td><td class=\"c x373 y3c85 w37e h5b7\"><div class=\"t m0 x1f3 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c86 w706 h5b7\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">2. Fair value nega<span class=\"_ _1\"></span>tivo </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c87 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">a) Opzioni </div></td><td class=\"c x7d7 y3c87 w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c87 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c87 w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c87 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c87 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c87 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c87 w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c87 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c88 w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">b) Interest rate s<span class=\"_ _1\"></span>wap </div></td><td class=\"c x7d7 y3c88 w709 h5b7\"><div class=\"t m0 x3f h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">287<span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c88 w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c88 w42f h5b7\"><div class=\"t m0 x3f h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">321<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c88 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c88 w3e5 h5b7\"><div class=\"t m0 x46 h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c88 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c88 w708 h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">843<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c88 w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c89 w706 h5b7\"><div class=\"t m0 x26 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">c) Cross currency swap<span class=\"_ _1\"></span> </div></td><td class=\"c x7d7 y3c89 w709 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c89 w17c h5b7\"><div class=\"t m0 x23 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c89 w42f h5b7\"><div class=\"t m0 xb7 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c89 w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c89 w3e5 h5b7\"><div class=\"t m0 x4f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c89 w5c7 h5b7\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c89 w708 h5b7\"><div class=\"t m0 x2f h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c89 w37e h5b7\"><div class=\"t m0 xbe h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8a w706 h57f\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">d) Equity swap<span class=\"_ _1\"></span> </div></td><td class=\"c x7d7 y3c8a w709 h57f\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8a w17c h57f\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c8a w42f h57f\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c8a w3ac h57f\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8a w3e5 h57f\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8a w5c7 h57f\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8a w708 h57f\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c8a w37e h57f\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8b w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">e) Forward </div></td><td class=\"c x7d7 y3c8b w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8b w17c h5b7\"><div class=\"t m0 x2c h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x654 y3c8b w42f h5b7\"><div class=\"t m0 x35 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">1<span class=\"lsb2\">.265</span> </div></td><td class=\"c x7eb y3c8b w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8b w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8b w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8b w708 h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls95 ws0\">689<span class=\"ls0\"> </span></div></td><td class=\"c x373 y3c8b w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8c w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">f) Futures </div></td><td class=\"c x7d7 y3c8c w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8c w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c8c w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c8c w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8c w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8c w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8c w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c8c w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8d w706 h5b7\"><div class=\"t m0 x26 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">g) Altri </div></td><td class=\"c x7d7 y3c8d w709 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d8 y3c8d w17c h5b7\"><div class=\"t m0 x23 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x654 y3c8d w42f h5b7\"><div class=\"t m0 xb7 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7eb y3c8d w3ac h5b7\"><div class=\"t m0 x1f3 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8d w3e5 h5b7\"><div class=\"t m0 x4f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3f6 y3c8d w5c7 h5b7\"><div class=\"t m0 x28 h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8d w708 h5b7\"><div class=\"t m0 x2f h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x373 y3c8d w37e h5b7\"><div class=\"t m0 xbe h1b8 y10ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c8e w706 h5b7\"><div class=\"t m0 x26 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x7d7 y3c8e w709 h5b7\"><div class=\"t m0 xbe hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">287<span class=\"ls0\"> </span></div></td><td class=\"c x7d8 y3c8e w17c h5b7\"><div class=\"t m0 x2c hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">80<span class=\"ls0\"> </span></div></td><td class=\"c x654 y3c8e w42f h5b7\"><div class=\"t m0 x2d hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">1.586<span class=\"ls0\"> </span></div></td><td class=\"c x7eb y3c8e w3ac h5b7\"><div class=\"t m0 x20 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x257 y3c8e w3e5 h5b7\"><div class=\"t m0 x46 hfe y10ad ff3 fs10 fc0 sc0 ls87 ws0\">218<span class=\"ls0\"> </span></div></td><td class=\"c x3f6 y3c8e w5c7 h5b7\"><div class=\"t m0 x28 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x426 y3c8e w708 h5b7\"><div class=\"t m0 x1f hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1.532 </div></td><td class=\"c x373 y3c8e w37e h5b7\"><div class=\"t m0 x1f3 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table></div><div class=\"c w382 h5b0 gse0\"><div class=\"t m0 xdd hb yf4f ff3 fs3 fc0 sc0 ls0 ws0\">A.3 Derivati finanziari di negoziazione OTC <span class=\"ff4\">\u2013</span> valori nozionali, fair value lordo positivo e negativo per<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hb y20ad ff3 fs3 fc0 sc0 ls0 ws0\">controparti </div></div><div class=\"gse1\"><table class=\"s we3e hb0d\" id=\"_d4f9a50d-3738-4768-a6fc-6b87bb8ff1a2\"><tr><td class=\"c x259 y3c8f w70e h745\"><div class=\"t m0 x7e hb y11b ff3 fs3 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3c91 we3f ha53\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3c92 we40 ha53\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c93 w70e h60d\"><div class=\"t m0 x4d hb ye84 ff3 fs3 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c94 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3c94 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c94 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c94 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c94 w711 h5b7\"><div class=\"t m0 x4e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td></tr><tr><td class=\"c x259 y3c95 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3c95 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c95 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c95 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c95 w711 h5b7\"><div class=\"t m0 x1f1 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">288<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c96 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3c96 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c96 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c96 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c96 w711 h5b7\"><div class=\"t m0 x1f1 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">321<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c97 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari </div></td><td></td><td class=\"c x7ec y3c97 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c97 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td></td></tr><tr><td class=\"c x259 y3c98 w70e h743\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3c98 w70f h743\"><div class=\"t m0 x8b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c98 w710 h743\"><div class=\"t m0 x3c h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c98 w56d h743\"><div class=\"t m0 x25 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x519 y3c98 w711 h743\"><div class=\"t m0 xc9 h3b y11ba ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c99 w70e h57f\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3c99 w70f h57f\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c99 w710 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c99 w56d h57f\"><div class=\"t m0 x25 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x519 y3c99 w711 h57f\"><div class=\"t m0 xc9 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c9a w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3c9a w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9a w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c9a w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c9a w711 h5b7\"><div class=\"t m0 x1b h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c9b w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">3) Valute e oro </div></td><td></td><td></td><td class=\"c x732 y3c9b w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td></td></tr><tr><td class=\"c x259 y3c9c w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3c9c w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9c w710 h5b7\"><div class=\"t m0 x3f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\"></span><span class=\"ls3f\">13</span>8.<span class=\"ls3f\">267</span>  </div></td><td class=\"c x732 y3c9c w56d h5b7\"><div class=\"t m0 x151 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> 91.084  </div></td><td class=\"c x519 y3c9c w711 h5b7\"><div class=\"t m0 x2a h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> 39.598  </div></td></tr><tr><td class=\"c x259 y3c9d w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3c9d w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9d w710 h5b7\"><div class=\"t m0 x22 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">148 </span> </div></td><td class=\"c x732 y3c9d w56d h5b7\"><div class=\"t m0 x22 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">166 </span> </div></td><td class=\"c x519 y3c9d w711 h5b7\"><div class=\"t m0 x2f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> 1.139  </div></td></tr><tr><td class=\"c x259 y3c9e w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3c9e w70f h5b7\"><div class=\"t m0 x8b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3c9e w710 h5b7\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">1.134</span>  </div></td><td class=\"c x732 y3c9e w56d h5b7\"><div class=\"t m0 x23 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">23 </span> </div></td><td class=\"c x519 y3c9e w711 h5b7\"><div class=\"t m0 x22 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">109 </span> </div></td></tr><tr><td class=\"c x259 y3c9f w70e h57f\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">4) Merci </div></td><td></td><td class=\"c x7ec y3c9f w710 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3c9f w56d h57f\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3c9f w711 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca0 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3ca0 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca0 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca0 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca0 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca1 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3ca1 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca1 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca1 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca1 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca2 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3ca2 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca2 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca2 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca2 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca3 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">5) Altri </div></td><td></td><td class=\"c x7ec y3ca3 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca3 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca3 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca4 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3ca4 w70f h5b7\"><div class=\"t m0 x8b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca4 w710 h5b7\"><div class=\"t m0 x3c h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca4 w56d h5b7\"><div class=\"t m0 x13f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca4 w711 h5b7\"><div class=\"t m0 x3c h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca5 w70e h57f\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3ca5 w70f h57f\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca5 w710 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca5 w56d h57f\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca5 w711 h57f\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3ca6 w70e h5b7\"><div class=\"t m0 xc5 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3ca6 w70f h5b7\"><div class=\"t m0 x8b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">X<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3ca6 w710 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x732 y3ca6 w56d h5b7\"><div class=\"t m0 x13f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x519 y3ca6 w711 h5b7\"><div class=\"t m0 x3c h3b y20ad ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3ca7 we41 ha54\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3ca8 we40 ha54\"><div class=\"t m0 x23f hb y3c90 ff3 fs3 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ca9 w70e h57f\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3caa w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3caa w70f h5b7\"><div class=\"t m0 x8f h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">26.320 </div></td><td class=\"c x7ec y3caa w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3caa w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3caa w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cab w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cab w70f h5b7\"><div class=\"t m0 x75 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">317<span class=\"ls0\"> </span></div></td><td class=\"c x7ec y3cab w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cab w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cab w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cac w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cac w70f h5b7\"><div class=\"t m0 x75 h3b y20ad ff2 fse fc0 sc0 ls3f ws0\">287<span class=\"ls0\"> </span></div></td><td class=\"c x7ec y3cac w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cac w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cac w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cad w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari </div></td><td class=\"c x699 y3cad w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3cae w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cae w70f h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cae w710 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cae w56d h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cae w711 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3caf w70e h57f\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3caf w70f h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3caf w710 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3caf w56d h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3caf w711 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb0 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cb0 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb0 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb0 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb0 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb1 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">3) Valute e oro </div></td><td class=\"c x699 y3cb1 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3cb2 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cb2 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb2 w710 h5b7\"><div class=\"t m0 x9 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">1.444<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb2 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb2 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb3 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cb3 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb3 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb3 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb3 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb4 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cb4 w70f h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb4 w710 h5b7\"><div class=\"t m0 xc9 h7 yf3 ff2 fse fc0 sc0 ls3f ws0\">80<span class=\"fs3 ls0\"> </span></div></td><td class=\"c x732 y3cb4 w56d h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb4 w711 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb5 w70e h57f\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">4) Merci </div></td><td class=\"c x699 y3cb5 w70f h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3cb6 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cb6 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb6 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb6 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb6 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb7 w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cb7 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb7 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb7 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb7 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb8 w70e h743\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cb8 w70f h743\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb8 w710 h743\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb8 w56d h743\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb8 w711 h743\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cb9 w70e h5b7\"><div class=\"t m0 x4d hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">5) Altri </div></td><td class=\"c x699 y3cb9 w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cb9 w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cb9 w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cb9 w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cba w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale </div></td><td class=\"c x699 y3cba w70f h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cba w710 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cba w56d h5b7\"><div class=\"t m0 x95 h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cba w711 h5b7\"><div class=\"t m0 x1b h7 yf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cbb w70e h57f\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo </div></td><td class=\"c x699 y3cbb w70f h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cbb w710 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cbb w56d h57f\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cbb w711 h57f\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr><tr><td class=\"c x259 y3cbc w70e h5b7\"><div class=\"t m0 x4d h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo </div></td><td class=\"c x699 y3cbc w70f h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x7ec y3cbc w710 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x732 y3cbc w56d h5b7\"><div class=\"t m0 x95 h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td><td class=\"c x519 y3cbc w711 h5b7\"><div class=\"t m0 x1b h7 y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs3\"> </span></div></td></tr></table></div><div class=\"c w70f h745 gse2\"><div class=\"t m64 x1f3 hb ye84 ff3 fs3 fc0 sc0 ls0 ws0\">Controparti </div><div class=\"t m64 xb7 hb y1f2f ff3 fs3 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div><div class=\"t m64 xb7 hb y11a ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w710 h745 gse3\"><div class=\"t m64 x151 hb yf7 ff3 fs3 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _324\"> </span></div><div class=\"t m64 x151 hb y2708 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w56d h745 gse4\"><div class=\"t m64 x1f3 hb ye29 ff3 fs3 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div><div class=\"t m64 xb7 hb y206f ff3 fs3 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div><div class=\"t m64 xb7 hb y2709 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w711 h745 gse5\"><div class=\"t m64 x151 hb y216c ff3 fs3 fc0 sc0 ls0 ws0\">Altri soggetti<span class=\"_ _324\"> </span></div><div class=\"t m64 x151 hb y25b9 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w382 h570 gse7\"><div class=\"t m0 xdd hb y1dc3 ff3 fs3 fc0 sc0 ls0 ws0\">A.4 Vita residua dei derivati finanziari OTC: valori nozionali  </div></div><div class=\"c wdd h6e7 gse8\"><div class=\"t m0 xdd hb y216d ff3 fs3 fc0 sc0 ls0 ws0\">Sottostanti/Vita residua<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h6e7 gse9\"><div class=\"t m0 x26 hb y20c1 ff3 fs3 fc0 sc0 ls0 ws0\">Fino ad 1<span class=\"_ _324\"> </span> </div><div class=\"t m0 xb6 hb y1f09 ff3 fs3 fc0 sc0 ls0 ws0\">anno<span class=\"_ _324\"> </span> </div></div><div class=\"c w713 h6e7 gsea\"><div class=\"t m0 x4d hb y20b9 ff3 fs3 fc0 sc0 ls0 ws0\">Oltre 1<span class=\"_ _324\"> </span> </div><div class=\"t m0 x30 hb y20c1 ff3 fs3 fc0 sc0 ls0 ws0\">anno e<span class=\"_ _324\"> </span> </div><div class=\"t m0 x30 hb y1f09 ff3 fs3 fc0 sc0 ls0 ws0\">fino a 5<span class=\"_ _324\"> </span> </div><div class=\"t m0 x31 hb yf8 ff3 fs3 fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span> </div></div><div class=\"c w4cc h6e7 gseb\"><div class=\"t m0 x4b hb y20c1 ff3 fs3 fc0 sc0 ls0 ws0\">Oltre 5<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3a hb y1f09 ff3 fs3 fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span> </div></div><div class=\"c w4f2 h6e7 gsec\"><div class=\"t m0 x31 hb y216d ff3 fs3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span> </div></div><div class=\"c wdd h5b7 gsed\"><div class=\"t m0 xdd h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">A.1 Derivati finanziari su titoli di debito e tassi di interesse<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h5b7 gsee\"><div class=\"t m0 x3f h3b y101 ff2 fse fc0 sc0 ls0 ws0\">15.847<span class=\"_ _324\"> </span> </div></div><div class=\"c w713 h5b7 gsef\"><div class=\"t m0 x2d h3b y101 ff2 fse fc0 sc0 ls0 ws0\">33.098 </div></div><div class=\"c w4cc h5b7 gsf0\"><div class=\"t m0 x46 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">3.695<span class=\"_ _324\"> </span> </div></div><div class=\"c w4f2 h5b7 gsf1\"><div class=\"t m0 x3f h3b y101 ff2 fse fc0 sc0 ls0 ws0\">52.640<span class=\"_ _324\"> </span> </div></div><div class=\"c wdd h5b7 gsf2\"><div class=\"t m0 xdd h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">A.2 Derivati finanziari su titoli di capitale ed indici azionari<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h5b7 gsf3\"><div class=\"t m0 x75 h3b y101 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w713 h5b7 gsf4\"><div class=\"t m0 x2f h3b y101 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w4cc h5b7 gsf5\"><div class=\"t m0 x2f h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w4f2 h5b7 gsf6\"><div class=\"t m0 x75 h3b y101 ff2 fse fc0 sc0 ls3f ws0\">28<span class=\"_ _324\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w712 h5b7 gsf7\"><div class=\"t m0 xdd h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">A.3 Derivati finanziari su valute e oro<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h5b7 gsf8\"><div class=\"t m0 x47 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">258.016<span class=\"_ _324\"> </span> </div></div><div class=\"c w713 h5b7 gsf9\"><div class=\"t m0 x2d h3b y101 ff2 fse fc0 sc0 ls0 ws0\">12.377<span class=\"_ _324\"> </span> </div></div><div class=\"c w4cc h5b7 gsfa\"><div class=\"t m0 x2f h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w4f2 h5b7 gsfb\"><div class=\"t m0 x47 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">270.393<span class=\"_ _324\"> </span> </div></div><div class=\"c w712 h5b7 gsfc\"><div class=\"t m0 xdd h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">A.4 Derivati finanziari su merci<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h5b7 gsfd\"><div class=\"t m0 xc9 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w713 h5b7 gsfe\"><div class=\"t m0 x22 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w4cc h5b7 gsff\"><div class=\"t m0 x2f h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w4f2 h5b7 gs100\"><div class=\"t m0 xc9 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w712 h57f gs101\"><div class=\"t m0 xdd h7 y10b2 ff2 fs3 fc0 sc0 ls0 ws0\">A.5 Altri derivati finanziari  </div></div><div class=\"c w177 h57f gs102\"><div class=\"t m0 xc9 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w713 h57f gs103\"><div class=\"t m0 x22 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w4cc h57f gs104\"><div class=\"t m0 x2f h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w4f2 h57f gs105\"><div class=\"t m0 xc9 h3b y101 ff2 fse fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w714 h57f gs106\"><div class=\"t m0 xdd hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span> </div></div><div class=\"c w691 h57f gs107\"><div class=\"t m0 xdd hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h57f gs108\"><div class=\"t m0 x1f hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">273.877 </div></div><div class=\"c w713 h57f gs109\"><div class=\"t m0 x4c hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">45.489 </div></div><div class=\"c w4cc h57f gs10a\"><div class=\"t m0 xc5 hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">3.695<span class=\"_ _324\"> </span> </div></div><div class=\"c w527 h57f gs10b\"><div class=\"t m0 x1f hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">323.061<span class=\"_ _324\"> </span> </div></div><div class=\"c w712 h57f gs10c\"><div class=\"t m0 xdd hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span> </div></div><div class=\"c w691 h57f gs10d\"><div class=\"t m0 xdd hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span> </div></div><div class=\"c w177 h57f gs10e\"><div class=\"t m0 x1f hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">124.439 </div></div><div class=\"c w713 h57f gs10f\"><div class=\"t m0 x4c hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">35.629 </div></div><div class=\"c w4cc h57f gs110\"><div class=\"t m0 xc5 hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">6.548<span class=\"_ _324\"> </span> </div></div><div class=\"c w4f2 h57f gs111\"><div class=\"t m0 x1f hb y10b2 ff3 fs3 fc0 sc0 ls0 ws0\">166.616<span class=\"_ _324\"> </span> </div></div><div class=\"c w2 h0 gs112\"><div class=\"t m0 x3 hb5 y26d5 ff3 fs4 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb5 y2714 ff3 fs4 fc3 sc0 ls0 ws0\">1.3.2  Le coperture contabili<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 hb5 y20c7 ff3 fs4 fc0 sc0 ls0 ws0\">Informazioni di natura qualitativa<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 hb y1e6e ff3 fs3 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 di copertura del Fair Value<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2715 ff2 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>posto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Fair <span class=\"_ _1\"></span>Value <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>approccio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>micro<span class=\"_ _1\"></span>-hedge <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macro<span class=\"_ _1\"></span>-<span class=\"_ _324\"> </span></div><div class=\"t m0 x3 ha y25e8 ff2 fs4 fc0 sc0 ls0 ws0\">hedge per gestire il rischio tasso del banking bo<span class=\"_ _1\"></span>ok.<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 hb y2347 ff3 fs3 fc0 sc0 ls0 ws0\">B. Attivit\u00e0 di copertura dei flussi finanziari<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha yec7 ff5 fs4 fc0 sc0 ls0 ws0\">Nell\u2019ottica di <span class=\"_ _2\"></span>una gestione <span class=\"_ _0\"></span>atta a <span class=\"_ _2\"></span>ridurre l\u2019esposizione <span class=\"_ _0\"></span>a variazioni <span class=\"_ _2\"></span>avvers<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>dei flu<span class=\"_ _0\"></span>ssi di <span class=\"_ _2\"></span>cassa attesi, <span class=\"_ _0\"></span>il Banc<span class=\"_ _0\"></span>o<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2716 ff5 fs4 fc0 sc0 ls0 ws0\">svolge  all\u2019occorrenza <span class=\"_ _2c\"> </span>anche <span class=\"_ _2c\"> </span>l\u2019atti<span class=\"_ _1\"></span>vit\u00e0  di <span class=\"_ _2c\"> </span>copertura  di <span class=\"_ _2c\"> </span>tipo  Cash <span class=\"_ _2c\"> </span>Flow  Hedge<span class=\"_ _0\"></span>;  l\u2019obiettivo  \u00e8<span class=\"_ _0\"></span>  quello <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y564 ff2 fs4 fc0 sc0 ls0 ws0\">stabilizzare i flussi di cassa dello str<span class=\"_ _1\"></span>umento coperto con i fl<span class=\"_ _1\"></span>ussi dello strumento di copertura.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 hb y22b5 ff3 fs3 fc0 sc0 ls0 ws0\">D. Strumenti di copertura<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y2717 ff2 fs4 fc0 sc0 ls0 ws0\">Come strumenti di <span class=\"_ _0\"></span>copertura si utilizzano strumenti derivati, rappresentati da <span class=\"_ _0\"></span>Interest Rate S<span class=\"_ _0\"></span>wap impiegati<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha yd91 ff2 fs4 fc0 sc0 ls0 ws0\">al fine della copertura del solo<span class=\"_ _1\"></span> rischio di tasso di interesse.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 hb y1b0b ff3 fs3 fc0 sc0 ls0 ws0\">E. Elementi coperti<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y4d5 ff2 fs4 fc0 sc0 ls0 ws0\">Ad oggi gli strumenti coperti si riferiscono <span class=\"_ _1\"></span>alle seguenti categorie:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y2120 ff5 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>impieghi a tas<span class=\"_ _1\"></span>so fisso (obbligazioni) tr<span class=\"_ _1\"></span>amite micro<span class=\"_ _1\"></span>-coperture specifiche<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha y2690 ff5 fs4 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>impieghi a tas<span class=\"_ _1\"></span>so fisso (finanziamenti) tramite macro<span class=\"_ _1\"></span>-coperture <span class=\"_ _1\"></span>di portafoglio<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 ha ydb4 ff2 fs4 fc0 sc0 ls0 ws0\">Come strumenti di <span class=\"_ _0\"></span>copertura si utilizzano strumenti derivati, rappresentati da <span class=\"_ _0\"></span>Interest Rate S<span class=\"_ _0\"></span>wap impiegati<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 ha y1898 ff2 fs4 fc0 sc0 ls0 ws0\">al fine della copertura del solo<span class=\"_ _1\"></span> rischio di tasso di interesse.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 ha y2718 ff2 fs4 fc0 sc0 ls17 ws0\">Il <span class=\"_ _3f\"> </span><span class=\"ls0\">Gruppo<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span><span class=\"ff5\">ha <span class=\"_ _2d\"> </span>predisposto <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>modello <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>grado<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>gestire <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>hedge <span class=\"_ _3f\"> </span>accounti<span class=\"_ _1\"></span>ng <span class=\"_ _3f\"> </span>coerent<span class=\"_ _1\"></span>emente <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span></span></span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x3 ha y2693 ff2 fs4 fc0 sc0 ls0 ws0\">normativa <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _40\"> </span>dettata <span class=\"_ _40\"> </span>dai <span class=\"_ _47\"> </span>principi <span class=\"_ _3d\"> </span>cont<span class=\"_ _1\"></span>abili <span class=\"_ _40\"> </span>Internazio<span class=\"_ _1\"></span>nali. <span class=\"_ _40\"> </span>La <span class=\"_ _47\"> </span>me<span class=\"_ _0\"></span>todologia <span class=\"_ _40\"> </span>utiliz<span class=\"_ _1\"></span>zata <span class=\"_ _40\"> </span>per<span class=\"_ _324\"> </span> </div><div class=\"t m0 x3 h3 y1f80 ff5 fs4 fc0 sc0 ls0 ws0\">effettuare i test di efficacia \u00e8 il<span class=\"_ _1\"></span> \u201cDollar Offset Method\u201d (hedge r<span class=\"_ _1\"></span><span class=\"ff2\">atio) su bas<span class=\"_ _1\"></span>e cumulativa.<span class=\"_ _324\"> </span></span><span class=\"ff2\"><span class=\"_ _1\"></span><span class=\"fs0\"> </span></span></div></div>Informazioni di natura quantitativa<span class=\"_ _324\"> </span>A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Derivati finanziari di copertura<span class=\"_ _324\"> </span></span></span>A.1 Derivati finanziari di copertura: valori nozionali di fine periodo<span class=\"_ _324\"> </span>Attivit\u00e0 sottostanti/<span class=\"_ _324\"> </span>Tipologie deriv<span class=\"_ _1\"></span>ati<span class=\"_ _324\"> </span>Totale 31.12.202<span class=\"_ _1\"></span>4<span class=\"_ _324\"> </span>Totale 31.12.202<span class=\"_ _1\"></span>3<span class=\"_ _324\"> </span>Over the counter<span class=\"_ _324\"> </span>Mercati<span class=\"_ _324\"> </span>organizzati<span class=\"_ _324\"> </span>Over the counter<span class=\"_ _324\"> </span>Mercati<span class=\"_ _324\"> </span>organizzati<span class=\"_ _324\"> </span>Controparti<span class=\"_ _324\"> </span>centrali<span class=\"_ _324\"> </span>Senza contropar<span class=\"_ _1\"></span>ti centrali<span class=\"_ _324\"> </span>Controparti<span class=\"_ _324\"> </span>centrali<span class=\"_ _324\"> </span>Senza contropar<span class=\"_ _1\"></span>ti centrali<span class=\"_ _324\"> </span>Con accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>Senza accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>Con accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>Senza accordi di<span class=\"_ _324\"> </span>compensazione<span class=\"_ _324\"> </span>1. Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"_ _324\"> </span>e tassi<span class=\"_ _324\"> </span>d'interesse<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - 1.055.000<span class=\"_ _324\"> </span>- - a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - b) Swap<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- 1.055.000<span class=\"_ _324\"> </span>- -<span class=\"_ _324\"> </span>c) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - d) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - e) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 2. Titoli di<span class=\"_ _324\"> </span>capitale e indic<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span>azionari<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - b) Swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - c) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - d) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - e) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 3. Valute e oro<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - a) Opzioni<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - b) Swap<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - c) Forward<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - d) Futures<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - e) Altri<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 4. Merci<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - 5. Altri -<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- - -<span class=\"_ _324\"> </span>- - Totale<span class=\"_ _324\"> </span>1.055.000<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>-<span class=\"_ _324\"> </span>- 1.055.000<span class=\"_ _324\"> </span>- -<span class=\"_ _324\"> </span><div class=\"c w6b8 h156 gs114\"><div class=\"t m0 xdd h7c y226f ff3 fse fc0 sc0 ls0 ws0\">A.2 Derivati finanzia<span class=\"_ _0\"></span>ri di copert<span class=\"_ _0\"></span>ura: fair valu<span class=\"_ _0\"></span>e lordo positiv<span class=\"_ _0\"></span>o e negativo - ripartizione<span class=\"_ _0\"></span> per prodo<span class=\"_ _0\"></span>tti<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h748 gs115\"><div class=\"t m0 x71 h5da y271d ff3 fs12 fc0 sc0 ls0 ws0\">Tipologie de<span class=\"_ _0\"></span>rivati<span class=\"_ _324\"> </span> </div></div><div class=\"c w71f h6a9 gs116\"><div class=\"t m0 x88 h5da y1e91 ff3 fs12 fc0 sc0 ls0 ws0\">Fair value positivo e neg<span class=\"_ _0\"></span>ativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w121 h6a9 gs117\"><div class=\"t m0 x8 h5da y1e11 ff3 fs12 fc0 sc0 ls0 ws0\">Variazione de<span class=\"_ _0\"></span>l valore usato<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd h5da y1e91 ff3 fs12 fc0 sc0 ls0 ws0\">per calco<span class=\"_ _0\"></span>lare l'efficacia della<span class=\"_ _324\"> </span> </div><div class=\"t m0 x20 h5da y10d ff3 fs12 fc0 sc0 ls0 ws0\">copertura  </div></div><div class=\"c w720 h2a9 gs118\"><div class=\"t m0 x114 h5da y2285 ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span> </div></div><div class=\"c w721 h2a9 gs119\"><div class=\"t m0 x65 h5da y2285 ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span> </div></div><div class=\"c w722 h74a gs11a\"><div class=\"t m0 x9 h5da y20b3 ff3 fs12 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h74b gs11b\"><div class=\"t m0 x4b h5da y10d0 ff3 fs12 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h5da y25d7 ff3 fs12 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _324\"> </span> </div></div><div class=\"c w723 h74a gs11c\"><div class=\"t m0 x23 h5da y20b3 ff3 fs12 fc0 sc0 ls0 ws0\">Over the counter<span class=\"_ _324\"> </span> </div></div><div class=\"c w4df h74b gs11d\"><div class=\"t m0 x4b h5da y10d0 ff3 fs12 fc0 sc0 ls0 ws0\">Mercati<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h5da y25d7 ff3 fs12 fc0 sc0 ls0 ws0\">organizzati<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h74c gs11e\"><div class=\"t m0 xdd h5da yfaf ff3 fs12 fc0 sc0 ls0 ws0\">Controparti<span class=\"_ _324\"> </span> </div><div class=\"t m0 x42 h5da y1e8c ff3 fs12 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span> </div></div><div class=\"c w5b1 h5a2 gs11f\"><div class=\"t m0 x3a h5da y22ac ff3 fs12 fc0 sc0 ls0 ws0\">Senza controparti ce<span class=\"_ _0\"></span>ntrali<span class=\"_ _324\"> </span> </div></div><div class=\"c w3e5 h74c gs120\"><div class=\"t m0 x71 h5da yfaf ff3 fs12 fc0 sc0 ls0 ws0\">Controparti<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h5da y1e8c ff3 fs12 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span> </div></div><div class=\"c w165 h5a2 gs121\"><div class=\"t m0 x2b h5da y22ac ff3 fs12 fc0 sc0 ls0 ws0\">Senza controparti ce<span class=\"_ _0\"></span>ntrali<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h74c gs122\"><div class=\"t m0 x71 h5da y20b5 ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2024 </div></div><div class=\"c w184 h74c gs123\"><div class=\"t m0 x26 h5da y20b5 ff3 fs12 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h74d gs124\"><div class=\"t m0 x71 h5da y271f ff3 fs12 fc0 sc0 ls0 ws0\">Con accordi<span class=\"_ _324\"> </span> </div><div class=\"t m0 xb6 h5da y145 ff3 fs12 fc0 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h5da y1e13 ff3 fs12 fc0 sc0 ls0 ws0\">compensa<span class=\"_ _0\"></span>zi<span class=\"_ _324\"> </span></div><div class=\"t m0 x24 h5da y221d ff3 fs12 fc0 sc0 ls0 ws0\">one<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h74d gs125\"><div class=\"t m0 x71 h5da y145 ff3 fs12 fc0 sc0 ls0 ws0\">Senza acco<span class=\"_ _0\"></span>rdi di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h5da y1e13 ff3 fs12 fc0 sc0 ls0 ws0\">compensa<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h74d gs126\"><div class=\"t m0 x8 h5da y145 ff3 fs12 fc0 sc0 ls0 ws0\">Con accordi di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h5da y1e13 ff3 fs12 fc0 sc0 ls0 ws0\">compensa<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h74d gs127\"><div class=\"t m0 x71 h5da y145 ff3 fs12 fc0 sc0 ls0 ws0\">Senza acco<span class=\"_ _0\"></span>rdi di<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h5da y1e13 ff3 fs12 fc0 sc0 ls0 ws0\">compensa<span class=\"_ _0\"></span>zione<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h294 gs128\"><div class=\"t m0 xdd hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs129\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs12a\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs12b\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs12c\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs12d\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h553 gs12e\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs12f\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs130\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs131\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h553 gs132\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs133\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h273 gs134\"><div class=\"t m0 x26 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">b) Interest<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">rate swap<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h273 gs135\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h273 gs136\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h273 gs137\"><div class=\"t m0 x75 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h273 gs138\"><div class=\"t m0 x3f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b0 h273 gs139\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">21.431<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h273 gs13a\"><div class=\"t m0 x75 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h273 gs13b\"><div class=\"t m0 x75 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h273 gs13c\"><div class=\"t m0 x3f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38c h273 gs13d\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h273 gs13e\"><div class=\"t m0 x46 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">21.431<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h24e gs13f\"><div class=\"t m0 x26 h1b8 y103 ff2 fs10 fc0 sc0 ls0 ws0\">c) Cross<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">currency<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">swap<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h24e gs140\"><div class=\"t m0 xbe h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h24e gs141\"><div class=\"t m0 x151 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h24e gs142\"><div class=\"t m0 x75 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h24e gs143\"><div class=\"t m0 x3f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h24e gs144\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h24e gs145\"><div class=\"t m0 x75 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h24e gs146\"><div class=\"t m0 x75 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h24e gs147\"><div class=\"t m0 x3f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h24e gs148\"><div class=\"t m0 x1f3 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h24e gs149\"><div class=\"t m0 xb7 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h273 gs14a\"><div class=\"t m0 x26 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">d) Equity<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">swap<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h273 gs14b\"><div class=\"t m0 xbe h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h273 gs14c\"><div class=\"t m0 x151 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h273 gs14d\"><div class=\"t m0 x75 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h273 gs14e\"><div class=\"t m0 x3f h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h273 gs14f\"><div class=\"t m0 xa8 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h273 gs150\"><div class=\"t m0 x75 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h273 gs151\"><div class=\"t m0 x75 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h273 gs152\"><div class=\"t m0 x3f h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h273 gs153\"><div class=\"t m0 x1f3 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h273 gs154\"><div class=\"t m0 xb7 h1b8 yfd6 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs155\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs156\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs157\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs158\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs159\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h553 gs15a\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs15b\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs15c\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs15d\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h553 gs15e\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs15f\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h569 gs160\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h569 gs161\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h569 gs162\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h569 gs163\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h569 gs164\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h569 gs165\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h569 gs166\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h569 gs167\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h569 gs168\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h569 gs169\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h569 gs16a\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs16b\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs16c\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs16d\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs16e\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs16f\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h553 gs170\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs171\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs172\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs173\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h553 gs174\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs175\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs176\"><div class=\"t m0 x26 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs177\"><div class=\"t m0 x4d hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs178\"><div class=\"t m0 x2e hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs179\"><div class=\"t m0 x22 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs17a\"><div class=\"t m0 xbe hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b0 h553 gs17b\"><div class=\"t m0 x27 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">21.431<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs17c\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c w10b h553 gs17d\"><div class=\"t m0 x22 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs17e\"><div class=\"t m0 xbe hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38c h553 gs17f\"><div class=\"t m0 x4d hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs180\"><div class=\"t m0 x46 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">21.431<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h273 gs181\"><div class=\"t m0 xdd hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">Fair value<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs182\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">a) Opzioni<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs183\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs184\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs185\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs186\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h553 gs187\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs188\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs189\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs18a\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h553 gs18b\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs18c\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h294 gs18d\"><div class=\"t m0 x26 h1b8 y10d4 ff2 fs10 fc0 sc0 ls0 ws0\">b) Interest<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">rate swap<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h294 gs18e\"><div class=\"t m0 x3a h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h294 gs18f\"><div class=\"t m0 x151 h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h294 gs190\"><div class=\"t m0 x75 h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h294 gs191\"><div class=\"t m0 x3f h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b0 h294 gs192\"><div class=\"t m0 x27 h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h294 gs193\"><div class=\"t m0 x75 h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h294 gs194\"><div class=\"t m0 x75 h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h294 gs195\"><div class=\"t m0 x3f h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38c h294 gs196\"><div class=\"t m0 x4d h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h294 gs197\"><div class=\"t m0 x46 h1b8 y2720 ff2 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h24e gs198\"><div class=\"t m0 x26 h1b8 y103 ff2 fs10 fc0 sc0 ls0 ws0\">c) Cross<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">currency<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">swap<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h24e gs199\"><div class=\"t m0 xbe h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h24e gs19a\"><div class=\"t m0 x151 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h24e gs19b\"><div class=\"t m0 x75 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h24e gs19c\"><div class=\"t m0 x3f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h24e gs19d\"><div class=\"t m0 xa8 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h24e gs19e\"><div class=\"t m0 x75 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h24e gs19f\"><div class=\"t m0 x75 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h24e gs1a0\"><div class=\"t m0 x3f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h24e gs1a1\"><div class=\"t m0 x1f3 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h24e gs1a2\"><div class=\"t m0 xb7 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h273 gs1a3\"><div class=\"t m0 x26 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">d) Equity<span class=\"_ _324\"> </span> </div><div class=\"t m0 x26 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">swap<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h273 gs1a4\"><div class=\"t m0 xbe h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h273 gs1a5\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h273 gs1a6\"><div class=\"t m0 x75 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h273 gs1a7\"><div class=\"t m0 x3f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h273 gs1a8\"><div class=\"t m0 xa8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h273 gs1a9\"><div class=\"t m0 x75 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h273 gs1aa\"><div class=\"t m0 x75 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h273 gs1ab\"><div class=\"t m0 x3f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h273 gs1ac\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h273 gs1ad\"><div class=\"t m0 xb7 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs1ae\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">e) Forward<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs1af\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs1b0\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs1b1\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs1b2\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h553 gs1b3\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs1b4\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs1b5\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs1b6\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h553 gs1b7\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs1b8\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h569 gs1b9\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">f) Futures<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h569 gs1ba\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h569 gs1bb\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h569 gs1bc\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h569 gs1bd\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h569 gs1be\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h569 gs1bf\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h569 gs1c0\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h569 gs1c1\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h569 gs1c2\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h569 gs1c3\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs1c4\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">g) Altri<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs1c5\"><div class=\"t m0 xbe h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs1c6\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs1c7\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs1c8\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w3b0 h553 gs1c9\"><div class=\"t m0 xa8 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs1ca\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs1cb\"><div class=\"t m0 x75 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs1cc\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w38c h553 gs1cd\"><div class=\"t m0 x1f3 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs1ce\"><div class=\"t m0 xb7 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w369 h553 gs1cf\"><div class=\"t m0 x26 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span> </div></div><div class=\"c w3be h553 gs1d0\"><div class=\"t m0 x4d hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _324\"> </span> </div></div><div class=\"c w32e h553 gs1d1\"><div class=\"t m0 x2e hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs1d2\"><div class=\"t m0 x22 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w37d h553 gs1d3\"><div class=\"t m0 xbe hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b0 h553 gs1d4\"><div class=\"t m0 x27 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"_ _324\"> </span> </div></div><div class=\"c w478 h553 gs1d5\"><div class=\"t m0 x22 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w10b h553 gs1d6\"><div class=\"t m0 x22 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w34e h553 gs1d7\"><div class=\"t m0 xbe hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w38c h553 gs1d8\"><div class=\"t m0 x4d hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _324\"> </span> </div></div><div class=\"c w71e h553 gs1d9\"><div class=\"t m0 x46 hfe ye31 ff3 fs10 fc0 sc0 ls0 ws0\">14.556<span class=\"_ _324\"> </span> </div></div><div class=\"c w725 h74f gs1db\"><div class=\"t m0 xdd hb y227c ff3 fs3 fc0 sc0 ls0 ws0\">A.3 Derivati <span class=\"_ _1\"></span>finanziari d<span class=\"_ _1\"></span>i copertura <span class=\"_ _1\"></span>OTC <span class=\"_ _1\"></span><span class=\"ff4\">\u2013</span> va<span class=\"_ _1\"></span>lori nozionali, fair <span class=\"_ _1\"></span>value lord<span class=\"_ _1\"></span>o positivo <span class=\"_ _1\"></span>e negativo<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hb y2722 ff3 fs3 fc0 sc0 ls0 ws0\">per controparti<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h750 gs1dc\"><div class=\"t m0 xdd hb y13e ff3 fs3 fc0 sc0 ls0 ws0\">Attivit\u00e0 sottostanti  </div></div><div class=\"c w338 h750 gs1dd\"><div class=\"t m64 x2d hb y1 ff3 fs3 fc0 sc0 ls0 ws0\">Controparti </div><div class=\"t m64 x2a hb y1 ff3 fs3 fc0 sc0 ls0 ws0\">centrali<span class=\"_ _324\"> </span></div><div class=\"t m64 x2a hb y1e88 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w32d h750 gs1de\"><div class=\"t m64 x1f3 hb y1 ff3 fs3 fc0 sc0 ls0 ws0\">Banche<span class=\"_ _324\"> </span></div><div class=\"t m64 x1f3 hb y26fc ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w338 h750 gs1df\"><div class=\"t m64 x2d hb y1 ff3 fs3 fc0 sc0 ls0 ws0\">Altre societ\u00e0 </div><div class=\"t m64 x2a hb y1 ff3 fs3 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div><div class=\"t m64 x2a hb yfa6 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w52e h750 gs1e0\"><div class=\"t m64 xbe hb y1 ff3 fs3 fc0 sc0 ls0 ws0\">Altri soggetti<span class=\"_ _324\"> </span></div><div class=\"t m64 xbe hb y2723 ff3 fs3 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w726 h5ba gs1e1\"><div class=\"t m0 xdd hb yf58 ff3 fs3 fc0 sc0 ls0 ws0\">Contratti non rientranti in accordi di<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hb y2586 ff3 fs3 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1e2\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1e3\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1e4\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs1e5\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1e6\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs1e7\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1e8\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1e9\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs1ea\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1eb\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs1ec\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1ed\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1ee\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs1ef\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1f0\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs1f1\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1f2\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1f3\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1f4\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs1f5\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1f6\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs1f7\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs1f8\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1f9\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs1fa\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs1fb\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs1fc\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h751 gs1fd\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h751 gs1fe\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h751 gs1ff\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h751 gs200\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h751 gs201\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs202\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">3) Valute e oro<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs203\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs204\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs205\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs206\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs207\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs208\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs209\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs20a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs20b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs20c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs20d\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs20e\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs20f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs210\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs211\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs212\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs213\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs214\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs215\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs216\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs217\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs218\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs219\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs21a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs21b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs21c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs21d\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs21e\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs21f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs220\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs221\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs222\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">5)Altri<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs223\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs224\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs225\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs226\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs227\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs228\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs229\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs22a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs22b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs22c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs22d\"><div class=\"t m0 xee h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs22e\"><div class=\"t m0 x22 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">X<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs22f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs230\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs231\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h752 gs232\"><div class=\"t m0 xdd hb yf53 ff3 fs3 fc0 sc0 ls0 ws0\">Contratti rientranti in accordi di<span class=\"_ _324\"> </span> </div><div class=\"t m0 xdd hb y2722 ff3 fs3 fc0 sc0 ls0 ws0\">compensazione<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs233\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">1) Titoli di debito e tassi d'interesse<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h751 gs234\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h751 gs235\"><div class=\"t m0 x4d h7 y124b ff2 fs3 fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h751 gs236\"><div class=\"t m0 x1f1 h7 y124b ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h751 gs237\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h751 gs238\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs239\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs23a\"><div class=\"t m0 x1f h7 y124b ff2 fs3 fc0 sc0 ls0 ws0\">12.578<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs23b\"><div class=\"t m0 x1f1 h7 y124b ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs23c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs23d\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs23e\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs23f\"><div class=\"t m0 x1f h7 y124b ff2 fs3 fc0 sc0 ls0 ws0\">19.287<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs240\"><div class=\"t m0 x1f1 h7 y124b ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs241\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs242\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs243\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">2) Titoli di capitale e indici azionari<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs244\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs245\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs246\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs247\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs248\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs249\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs24a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs24b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs24c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs24d\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs24e\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs24f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs250\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs251\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs252\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs253\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">3) Valute e <span class=\"lsa4\">oro<span class=\"_ _324\"> </span></span> </div></div><div class=\"c w726 h57f gs254\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs255\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs256\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs257\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs258\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs259\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs25a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs25b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs25c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs25d\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs25e\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs25f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs260\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs261\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs262\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs263\"><div class=\"t m0 x30 hb y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">4) Merci<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs264\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs265\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs266\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs267\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs268\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs269\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs26a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs26b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs26c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs26d\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs26e\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs26f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs270\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs271\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs272\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs273\"><div class=\"t m0 x30 h7 y1d9d ff3 fs3 fc0 sc0 ls0 ws0\">5)Altri<span class=\"_ _324\"> </span><span class=\"ff2\"> </span></div></div><div class=\"c w726 h751 gs274\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- valore nozionale<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h751 gs275\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h751 gs276\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h751 gs277\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h751 gs278\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs279\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value positivo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs27a\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs27b\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs27c\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs27d\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w726 h57f gs27e\"><div class=\"t m0 x30 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">- fair value negativo<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs27f\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w32d h57f gs280\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w338 h57f gs281\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w52e h57f gs282\"><div class=\"t m0 x1f1 h7 y1d9d ff2 fs3 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span> </div></div><div class=\"c w382 h714 gs284\"><div class=\"t m0 x67 h3 y272d ff3 fse fc0 sc0 ls0 ws0\">A.4 Vita residua<span class=\"_ _0\"></span> dei derivati <span class=\"_ _0\"></span>finanziari di cop<span class=\"_ _0\"></span>ertura OTC: <span class=\"_ _0\"></span>valori nozionali <span class=\"ff2 fs0\"> </span></div></div><div class=\"c w729 h5b0 gs285\"><div class=\"t m0 x67 h3 y11d7 ff3 fse fc0 sc0 ls0 ws0\">Sottostanti/Vita<span class=\"_ _0\"></span> residua<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w53a h5b0 gs286\"><div class=\"t m0 x30 h7c yf7 ff3 fse fc0 sc0 ls0 ws0\">Fino a 1<span class=\"_ _324\"> </span> </div><div class=\"t m0 x31 h3 y13cc ff3 fse fc0 sc0 ls12d ws0\">anno<span class=\"_ _324\"> </span><span class=\"ff2 fs0 ls0\"> </span></div></div><div class=\"c w728 h5b0 gs287\"><div class=\"t m0 x42 h7c yf7 ff3 fse fc0 sc0 ls0 ws0\">Oltre 1 anno e<span class=\"_ _0\"></span> fino a<span class=\"_ _324\"> </span> </div><div class=\"t m0 x2e h3 y13cc ff3 fse fc0 sc0 ls0 ws0\">5 anni<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w5f0 h5b0 gs288\"><div class=\"t m0 x4d h7c yf7 ff3 fse fc0 sc0 ls0 ws0\">Oltre 5<span class=\"_ _324\"> </span> </div><div class=\"t m0 x31 h3 y13cc ff3 fse fc0 sc0 ls12d ws0\">anni<span class=\"_ _324\"> </span><span class=\"ff2 fs0 ls0\"> </span></div></div><div class=\"c w374 h5b0 gs289\"><div class=\"t m0 x30 h3 y11d7 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w727 h27e gs28a\"><div class=\"t m0 x67 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">A.1 Derivati finan<span class=\"_ _0\"></span>ziari su t<span class=\"_ _0\"></span>itoli di debito e<span class=\"_ _0\"></span> tassi<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">di interesse<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w53a h27e gs28b\"><div class=\"t m0 x2c h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w728 h27e gs28c\"><div class=\"t m0 x1b h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">410.000<span class=\"fs0\"> </span></div></div><div class=\"c w5f0 h27e gs28d\"><div class=\"t m0 x31 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">645.000<span class=\"fs0\"> </span></div></div><div class=\"c w374 h27e gs28e\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w727 h5a2 gs28f\"><div class=\"t m0 x67 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">A.2 Derivati finan<span class=\"_ _0\"></span>ziari su t<span class=\"_ _0\"></span>itoli di capital<span class=\"_ _0\"></span>e ed<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">indici azionar<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w53a h5a2 gs290\"><div class=\"t m0 x2c h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w728 h5a2 gs291\"><div class=\"t m0 x11a h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w5f0 h5a2 gs292\"><div class=\"t m0 x36 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w374 h5a2 gs293\"><div class=\"t m0 x8f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w727 h5ce gs294\"><div class=\"t m0 x67 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">A.3 Derivati finan<span class=\"_ _0\"></span>ziari su va<span class=\"_ _0\"></span>lute ed oro<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w53a h5ce gs295\"><div class=\"t m0 x2c h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w728 h5ce gs296\"><div class=\"t m0 x11a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w5f0 h5ce gs297\"><div class=\"t m0 x36 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w374 h5ce gs298\"><div class=\"t m0 x8f h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w727 h307 gs299\"><div class=\"t m0 x67 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">A.4 Derivati finan<span class=\"_ _0\"></span>ziari su merci<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w53a h307 gs29a\"><div class=\"t m0 x2c h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w728 h307 gs29b\"><div class=\"t m0 x11a h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w5f0 h307 gs29c\"><div class=\"t m0 x36 h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w374 h307 gs29d\"><div class=\"t m0 x8f h3 y11ba ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w727 h5ce gs29e\"><div class=\"t m0 x67 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">A.5 Altri deriv<span class=\"_ _0\"></span>ati finanziar<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w53a h5ce gs29f\"><div class=\"t m0 x2c h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w728 h5ce gs2a0\"><div class=\"t m0 x11a h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w5f0 h5ce gs2a1\"><div class=\"t m0 x36 h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w374 h5ce gs2a2\"><div class=\"t m0 x8f h3 ye29 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"fs0\"> </span></div></div><div class=\"c w5b0 h307 gs2a3\"><div class=\"t m0 x67 h3 y11ba ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w417 h307 gs2a4\"><div class=\"t m0 x67 h3 y11ba ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w53a h307 gs2a5\"><div class=\"t m0 x138 h3 y11ba ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w728 h307 gs2a6\"><div class=\"t m0 x1b h3 y11ba ff3 fse fc0 sc0 ls0 ws0\">410.000<span class=\"ff2 fs0\"> </span></div></div><div class=\"c w5f0 h307 gs2a7\"><div class=\"t m0 x24 h3 y11ba ff3 fse fc0 sc0 ls0 ws0\">645.000<span class=\"ff2 fs0\"> </span></div></div><div class=\"c w374 h307 gs2a8\"><div class=\"t m0 x67 h3 y11ba ff3 fse fc0 sc0 ls0 ws0\">1.055.000<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w727 h5ce gs2a9\"><div class=\"t m0 x67 h3 ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w417 h5ce gs2aa\"><div class=\"t m0 x67 h3 ye29 ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w53a h5ce gs2ab\"><div class=\"t m0 x138 h3 ye29 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span><span class=\"ff2 fs0\"> </span></div></div><div class=\"c w728 h5ce gs2ac\"><div class=\"t m0 x1b h3 ye29 ff3 fse fc0 sc0 ls0 ws0\">340.000<span class=\"ff2 fs0\"> </span></div></div><div class=\"c w5f0 h5ce gs2ad\"><div class=\"t m0 x24 h3 ye29 ff3 fse fc0 sc0 ls0 ws0\">715.000<span class=\"ff2 fs0\"> </span></div></div><div class=\"c w374 h5ce gs2ae\"><div class=\"t m0 x67 h3 ye29 ff3 fse fc0 sc0 ls0 ws0\">1.055.000<span class=\"ff2 fs0\"> </span></div></div>1.4.  <span class=\"fs4\">Gruppo bancario<span class=\"ff2\"> - </span>Rischio di liquidit\u00e0<span class=\"_ _324\"> </span></span>Informazioni di natura qualitativa<span class=\"_ _324\"> </span>A.<span class=\"ff20 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff3\">Aspetti generali, processi di gestione e met<span class=\"_ _1\"></span>odi di misurazione del rischio di liquidit\u00e0<span class=\"_ _324\"> </span></span></span>La <span class=\"_ _3f\"> </span>gestione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3f\"> </span>liquidit\u00e0 <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>effettuata <span class=\"_ _2d\"> </span>tramite <span class=\"_ _2d\"> </span>l\u2019Area <span class=\"_ _3f\"> </span>Finanza <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>obiettivo <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>verificare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff5\">Gruppo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>far <span class=\"_ _1\"></span>fr<span class=\"_ _1\"></span>onte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fa<span class=\"_ _0\"></span>bbisogno <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>evitando <span class=\"_ _1\"></span>situaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>d\u2019eccessiva<span class=\"_ _324\"> </span></span>e/o <span class=\"_ _40\"> </span>insufficiente <span class=\"_ _40\"> </span>dispo<span class=\"_ _1\"></span>nibilit\u00e0, <span class=\"_ _40\"> </span>con <span class=\"_ _47\"> </span>la <span class=\"_ _3d\"> </span>conseguente <span class=\"_ _40\"> </span>necessit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>investire <span class=\"_ _47\"> </span>e/o <span class=\"_ _3d\"> </span>reperire <span class=\"_ _40\"> </span>fo<span class=\"_ _1\"></span>ndi <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>tassi<span class=\"_ _324\"> </span>sfavorevoli rispetto a quelli di mercato.<span class=\"_ _324\"> </span>L\u2019attivit\u00e0  di  monitoraggio  e<span class=\"_ _0\"></span>  reporting  periodico <span class=\"_ _2c\"> </span>sul  rischio  di  liquidit\u00e0 <span class=\"_ _2c\"> </span>compete  alla  funzione  di  Ris<span class=\"_ _0\"></span>k<span class=\"_ _324\"> </span>Management in <span class=\"_ _2\"></span>coerenza<span class=\"_ _1\"></span> con <span class=\"_ _2\"></span>la soglia <span class=\"_ _0\"></span>di tolleranza <span class=\"_ _2\"></span>al rischio <span class=\"_ _0\"></span>determinata <span class=\"_ _0\"></span>nella Policy <span class=\"_ _2\"></span>per la ge<span class=\"_ _0\"></span>stione de<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span>rischio <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>liquidit\u00e0. <span class=\"_ _3f\"> </span>L\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Tesoreria<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span></span>consiste <span class=\"_ _3f\"> </span>nell\u2019approvvigionamento <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>della <span class=\"_ _3b\"> </span>li<span class=\"_ _1\"></span>quidit\u00e0<span class=\"_ _324\"> </span>disponibile <span class=\"_ _3b\"> </span>tramit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>mercato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>interbancario, <span class=\"_ _3b\"> </span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>mercato <span class=\"_ _3b\"> </span>aperto, <span class=\"_ _3b\"> </span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>Pronti <span class=\"_ _3b\"> </span>contro<span class=\"_ _324\"> </span>Termine e derivati.<span class=\"_ _324\"> </span>La <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _1\"></span>operativa <span class=\"_ _3\"></span>ha l\u2019o<span class=\"_ _1\"></span>biettivo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>icurare <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>far <span class=\"_ _3\"></span>fronte agli<span class=\"_ _324\"> </span>impegni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>per cassa <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisti <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>imprevisti, in <span class=\"_ _2\"></span>un contesto <span class=\"_ _2\"></span>di \u201cnormale <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>affari\u201d <span class=\"_ _0\"></span>(going<span class=\"_ _324\"> </span>concern) su <span class=\"_ _2\"></span>un orizzonte temporale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>br<span class=\"_ _1\"></span>eve termine <span class=\"_ _0\"></span>non superiore <span class=\"_ _0\"></span>ai 3 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>esi. Il <span class=\"_ _0\"></span>perimetro di <span class=\"_ _2\"></span>riferime<span class=\"_ _1\"></span>nto del<span class=\"_ _324\"> </span>report <span class=\"_ _3f\"> </span>giornaliero <span class=\"_ _2d\"> </span>della <span class=\"_ _3f\"> </span>liquidit\u00e0 <span class=\"_ _2d\"> </span>operativa <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>ferisce <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>poste<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>elevato <span class=\"_ _3f\"> </span>livello<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>volatili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>forte<span class=\"_ _324\"> </span>impatto <span class=\"_ _3f\"> </span>sulla <span class=\"_ _3f\"> </span>base <span class=\"_ _3b\"> </span>monetaria. <span class=\"_ _3f\"> </span>Il <span class=\"_ _3f\"> </span>monitoraggio <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _3b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3b\"> </span>limiti <span class=\"_ _3f\"> </span>operativi <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>realizzato<span class=\"_ _324\"> </span>mediante  l\u2019acquisizione <span class=\"_ _2c\"> </span>delle  informazioni  derivanti  dalle <span class=\"_ _2c\"> </span>operazioni  di <span class=\"_ _2c\"> </span>incas<span class=\"_ _1\"></span>so  e <span class=\"_ _2c\"> </span>pagamento,  dalla<span class=\"_ _324\"> </span>gestione <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>ei  conti <span class=\"_ _2c\"> </span>per  i  servizi <span class=\"_ _2c\"> </span>e  dall\u2019attivit\u00e0  di <span class=\"_ _2c\"> </span>negoziazione  di <span class=\"_ _2c\"> </span>strumenti  finanziari  dei <span class=\"_ _2c\"> </span>portafogli  di<span class=\"_ _324\"> </span>propriet\u00e0.<span class=\"_ _324\"> </span>Il <span class=\"_ _3\"></span>calcolo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>counterbalancing <span class=\"_ _1\"></span>capa<span class=\"_ _1\"></span>city <span class=\"_ _3\"></span>permette <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>integrare <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>report<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>tutte <span class=\"_ _3\"></span>quelle <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>libere<span class=\"_ _324\"> </span>che possono essere prontamente utilizzate sia p<span class=\"_ _1\"></span>er essere stanziabili per il rifinanziamento presso la BCE sia<span class=\"_ _324\"> </span>per essere smobilizzate. Accanto all\u2019a<span class=\"ff2\">pplicazione degli haircut determinati da BCE per <span class=\"_ _0\"></span>i titoli stanziabili e i<span class=\"_ _324\"> </span></span>finanziamenti <span class=\"_ _3\"></span>A.Ba.Co., <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>predispongono <span class=\"_ _3\"></span>adeguati <span class=\"_ _29\"></span>fattori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sconto <span class=\"_ _3\"></span>(suddivisi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tipologia <span class=\"_ _3\"></span>titolo<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>rating,<span class=\"_ _324\"> </span>divisa)  anche <span class=\"_ _2c\"> </span>per  tutti <span class=\"_ _2c\"> </span>i  titoli  non  stanziabili <span class=\"_ _2c\"> </span>ma  comunque  considerati  negoziabili  opportunamente<span class=\"_ _324\"> </span>posizionati in interval<span class=\"_ _1\"></span>li temporali.<span class=\"_ _324\"> </span>Ulteriore <span class=\"_ _2\"></span>suppo<span class=\"_ _1\"></span>rto <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di liquidit\u00e0 <span class=\"_ _2\"></span>deriva <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>monitoraggio della <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>strutturale <span class=\"_ _2\"></span>con<span class=\"_ _324\"> </span>l\u2019obiettivo <span class=\"_ _2c\"> </span>primario <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>mantenimento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>un <span class=\"_ _2d\"> </span>ad<span class=\"_ _1\"></span>eguato <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>dinamico <span class=\"_ _2d\"> </span>tra <span class=\"_ _2c\"> </span>passivit\u00e0 <span class=\"_ _2c\"> </span>ed <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>a<span class=\"_ _324\"> </span>medio/lungo termine.<span class=\"_ _324\"> </span>L\u2019operativit\u00e0 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>mis<span class=\"_ _1\"></span>urata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>metodologie <span class=\"_ _2\"></span>Asset <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Liabi<span class=\"_ _1\"></span>lity <span class=\"_ _2\"></span>Management <span class=\"_ _2\"></span>(A.L.M<span class=\"_ _1\"></span>.) <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>l\u2019applicativo<span class=\"_ _324\"> </span>ERMAS5 che, sviluppando tutti i flussi di cassa de<span class=\"_ _0\"></span>lle operazioni, consente di valutare e di gestire nei diversi<span class=\"_ _324\"> </span>periodi <span class=\"_ _3b\"></span>l'eventuale <span class=\"_ _29\"></span>fabbisogno <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>li<span class=\"_ _1\"></span>quidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>della <span class=\"_ _3b\"> </span>banca <span class=\"_ _29\"></span>generato <span class=\"_ _3b\"> </span>dallo <span class=\"_ _3b\"></span>squilibrio <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>entrata <span class=\"_ _29\"></span>ed<span class=\"_ _324\"> </span>uscita.<span class=\"_ _324\"> </span>L\u2019analisi <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>liquidit\u00e0 <span class=\"_ _3b\"> </span>strutturale <span class=\"_ _3b\"></span>complessiva, <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>sviluppata <span class=\"_ _3b\"></span>su <span class=\"_ _3b\"></span>base <span class=\"_ _3b\"></span>mensile <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>tecnica <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Gap<span class=\"_ _324\"> </span>Liquidity <span class=\"_ _3\"></span>Analysis, <span class=\"_ _1\"></span>ossia <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>videnziano <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>sbilanci <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _3\"></span>nell\u2019orizzonte<span class=\"_ _324\"> </span>temporale predefinito.<span class=\"_ _324\"> </span>Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valutare <span class=\"_ _29\"></span>l\u2019impatto <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _29\"></span>negativi <span class=\"_ _29\"></span>sull\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>rischio <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>effettuano <span class=\"_ _3\"></span>prove <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>ess <span class=\"_ _3\"></span>test,<span class=\"_ _324\"> </span>condotte a livello consolidato<span class=\"_ _1\"></span>; gli eventi considerati<span class=\"_ _1\"></span>, in particolare, <span class=\"_ _1\"></span>sono:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">deflusso dei conti correnti passivi <span class=\"_ _1\"></span>a vista definiti \u201cnon core\u201d;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">mancato <span class=\"_ _3b\"> </span>afflusso <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>poste <span class=\"_ _3b\"> </span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>(mutui, <span class=\"_ _3b\"> </span>leasing, <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>estiti <span class=\"_ _3b\"> </span>personali) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>\u201ca <span class=\"_ _3b\"> </span>vista\u201d <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>causa<span class=\"_ _324\"> </span></span></span>dell\u2019aumento del credito deteriorato<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">riduzione di valore del portafoglio<span class=\"_ _1\"></span> titoli di propriet\u00e0 ((Held to collect and sell \u201c<span class=\"_ _1\"></span>HTCS\u201d e Held to collect<span class=\"_ _324\"> </span></span></span>\u201cHTC\u201d);<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">riacquisto Prestiti Obbli<span class=\"_ _1\"></span>gazionari emessi;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">utilizzo dei margini dispo<span class=\"_ _1\"></span>nibili su linee di credito revocabili (rischio chiamata).<span class=\"_ _324\"> </span></span></span>Ai fini dell\u2019analisi si costr<span class=\"_ _1\"></span>uiscono tre tipologie di scenari:<span class=\"_ _324\"> </span>1.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Idiosincratico<span class=\"_ _1\"></span>, definito come perdita di confidenza <span class=\"_ _1\"></span>da parte del <span class=\"_ _1\"></span>mercato del <span class=\"_ _1\"></span>Gruppo;<span class=\"_ _324\"> </span></span></span>2.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Mercato, <span class=\"_ _3f\"> </span>definito <span class=\"_ _3b\"> </span>come <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3b\"> </span>deriva<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>eventi <span class=\"_ _3f\"> </span>esogeni <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>impatt<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>generale<span class=\"_ _324\"> </span></span></span>declino economico;<span class=\"_ _324\"> </span>3.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Combinato, combinazio<span class=\"_ _1\"></span>ne congiunta degli scenari 1 e 2.<span class=\"_ _324\"> </span></span></span>L\u2019orizzonte <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>simulazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>tutti <span class=\"_ _3b\"></span>gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _3b\"> </span><span class=\"ff2\">simulati <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>1 <span class=\"_ _3\"></span>mese, <span class=\"_ _29\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>Gruppo<span class=\"_ _324\"> </span></span>dovr\u00e0 fronteggiare la crisi prima di a<span class=\"_ _1\"></span>vviare interventi strutturali.<span class=\"_ _324\"> </span>In relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>politica <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">funding</span> la <span class=\"_ _1\"></span>strategia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>anziamento <span class=\"_ _1\"></span>adottata <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ituazione<span class=\"_ _324\"> </span>economica <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>atto, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>indirizzata <span class=\"_ _29\"></span>verso <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>stabili<span class=\"_ _1\"></span>zzazione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _29\"></span>da<span class=\"_ _324\"> </span>parte <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>clie<span class=\"_ _1\"></span>ntela <span class=\"_ _29\"></span>ordinar<span class=\"_ _1\"></span>ia, <span class=\"_ _29\"></span>privilegiando <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>clientela <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>dettaglio <span class=\"_ _29\"></span>rispett<span class=\"_ _3\"></span><span class=\"ff5\">o <span class=\"_ _3\"></span>quella <span class=\"_ _3b\"></span>all\u2019ingrosso, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>un<span class=\"_ _324\"> </span></span>maggiore <span class=\"_ _2d\"> </span>ricorso <span class=\"_ _2c\"> </span>alle <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>funding <span class=\"_ _2d\"> </span>strutturale <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>medio/lungo <span class=\"_ _2c\"> </span>termine, <span class=\"_ _2d\"> </span>mediante <span class=\"_ _2c\"> </span>emissioni <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>obbligazioni garantite (Covered Bond), carto<span class=\"_ _1\"></span>larizzazioni, prestito t<span class=\"_ _1\"></span>itoli ed operazioni <span class=\"_ _1\"></span>in derivati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>In <span class=\"_ _3\"></span>particolare, <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>luce <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>favorevoli <span class=\"_ _3\"></span>condizioni <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>TLTRO <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span>essere con <span class=\"_ _0\"></span>la Banca Ce<span class=\"_ _0\"></span>ntrale, il Banco ha <span class=\"_ _0\"></span>posto in<span class=\"_ _0\"></span> essere con <span class=\"_ _0\"></span>primarie controparti di <span class=\"_ _0\"></span>mercato contratti di<span class=\"_ _324\"> </span>Long Term <span class=\"_ _1\"></span>Repo su <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>degli attivi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ortafoglio <span class=\"_ _1\"></span>(eligible e <span class=\"_ _1\"></span>non), prev<span class=\"_ _1\"></span>edendo <span class=\"_ _1\"></span>di increm<span class=\"_ _1\"></span>entare il ri<span class=\"_ _1\"></span>corso<span class=\"_ _324\"> </span>a detta fonte di finanziamento.<span class=\"_ _324\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>4<span class=\"ls29\">, <span class=\"_ _2\"></span><span class=\"ls0\">il <span class=\"_ _2\"></span>Banco<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>vveduto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>mborso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>1,<span class=\"_ _1\"></span>4 <span class=\"_ _2\"></span>miliardi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>naturale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>scadenza<span class=\"_ _324\"> </span></span></span>di <span class=\"_ _3\"></span>due <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>anche <span class=\"_ _3\"></span>TLTRO <span class=\"_ _29\"></span>III <span class=\"_ _3\"></span>(rispettivamente <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024). <span class=\"_ _29\"></span>Pertanto, <span class=\"_ _29\"></span>non <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span>TLTRO III attiv<span class=\"_ _1\"></span>i al 31 dicembre 2024.<span class=\"_ _324\"> </span>La <span class=\"_ _1\"></span>liquidit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>Dicembre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>ampiamente <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndicatore L<span class=\"_ _1\"></span>CR <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>19<span class=\"ls0\">1,64<span class=\"ls2c\">%.<span class=\"_ _324\"> </span></span></span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span>1. Distribuzione t<span class=\"_ _0\"></span>emporale per <span class=\"_ _0\"></span>durata residua c<span class=\"_ _0\"></span>ontrattuale dell<span class=\"_ _0\"></span>e attivit\u00e0 e pas<span class=\"_ _0\"></span>sivit\u00e0 finanziarie<span class=\"_ _324\"> </span>Euro<table class=\"s we42 hb0e\" id=\"_98b492ec-004e-4f7b-b61a-23d1151886a0\"><tr><td></td><td></td><td class=\"c x7ee y3cbd we43 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x7ef y3cbd we43 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x7f0 y3cbe we44 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 15<span class=\"_ _324\"> </span></div></td><td class=\"c x7f1 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x7f2 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x7f3 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 6<span class=\"_ _324\"> </span></div></td><td class=\"c x7f4 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x74f y3cbe we45 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x7f5 y3cbf we46 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Voci/ Scaglioni<span class=\"_ _324\"> </span></div></td><td class=\"c x7f6 y3cc0 w3e3 h755\"><div class=\"t m0 x3a h31 y273f ff2 fsf fc0 sc0 ls0 ws0\">A vista </div></td><td class=\"c x7ee y3cbf we47 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1 giorno<span class=\"_ _324\"> </span></div></td><td class=\"c x7f7 y3cbf we48 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">7 giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x7f8 y3cc1 we49 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">giorni a 1<span class=\"_ _324\"> </span></div></td><td class=\"c x7f9 y3cc1 we4a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mese fino  3<span class=\"_ _324\"> </span></div></td><td class=\"c x7fa y3cc1 we4b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi fino a 6<span class=\"_ _324\"> </span></div></td><td class=\"c x7fb y3cc1 we4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x7fc y3cc1 we4d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">anno fino a 5</div></td><td class=\"c x7fd y3cbf we4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Oltre 5<span class=\"_ _324\"> </span></div></td><td class=\"c x7fe y3cc1 we4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Indeterminat<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x7ff y3cc2 we50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">temporali<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x800 y3cc2 we51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">a 7<span class=\"_ _324\"> </span></div></td><td class=\"c x801 y3cc2 we52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">a 15<span class=\"_ _324\"> </span></div></td><td class=\"c x802 y3cc3 we53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mese<span class=\"_ _324\"> </span></div></td><td class=\"c x803 y3cc3 we54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x804 y3cc3 we54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x805 y3cc3 we55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1 anno<span class=\"_ _324\"> </span></div></td><td class=\"c x806 y3cc3 we56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x807 y3cc2 we56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x808 y3cc3 we57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">a<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x809 y3cc4 we58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x80a y3cc4 we58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x80b y3cc5 w59d h575\"><div class=\"t m0 xdd h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per c<span class=\"_ _0\"></span>assa </div></td><td class=\"c x7f6 y3cc5 w3e3 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 2.446.913  </div></td><td class=\"c x80c y3cc5 w405 h575\"><div class=\"t m0 x4d h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 59.505  </div></td><td class=\"c x80d y3cc5 w344 h575\"><div class=\"t m0 x30 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 260.530  </div></td><td class=\"c x80e y3cc5 w353 h575\"><div class=\"t m0 x27 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 377.458  </div></td><td class=\"c x80f y3cc5 w326 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 1.175.617  </div></td><td class=\"c x810 y3cc5 w3e6 h575\"><div class=\"t m0 x24 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 691.458  </div></td><td class=\"c x811 y3cc5 w676 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 1.432.576  </div></td><td class=\"c x812 y3cc5 w666 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 6.043.087  </div></td><td class=\"c x813 y3cc5 w677 h575\"><div class=\"t m0 x67 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 5.428.106  </div></td><td class=\"c x814 y3cc5 w72c h575\"><div class=\"t m0 x26 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 106.640  </div></td></tr><tr><td class=\"c x80b y3cc6 w59d h560\"><div class=\"t m0 x30 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">A.1 Titoli di St<span class=\"_ _0\"></span>ato </div></td><td class=\"c x7f6 y3cc6 w3e3 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 2.043  </div></td><td class=\"c x80c y3cc6 w405 h560\"><div class=\"t m0 x4d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 23.695  </div></td><td class=\"c x80d y3cc6 w344 h560\"><div class=\"t m0 x27 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 35.857  </div></td><td class=\"c x80e y3cc6 w353 h560\"><div class=\"t m0 x24 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 117.240  </div></td><td class=\"c x80f y3cc6 w326 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 147.906  </div></td><td class=\"c x810 y3cc6 w3e6 h560\"><div class=\"t m0 xb6 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 13.409  </div></td><td class=\"c x811 y3cc6 w676 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 325.850  </div></td><td class=\"c x812 y3cc6 w666 h560\"><div class=\"t m0 xb6 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.344.6<span class=\"_ _0\"></span>76  </div></td><td class=\"c x813 y3cc6 w677 h560\"><div class=\"t m0 x3b h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.154.7<span class=\"_ _0\"></span>23  </div></td><td class=\"c x814 y3cc6 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cc7 w59d h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">A.2 Altri titoli <span class=\"_ _0\"></span>di debito </div></td><td class=\"c x7f6 y3cc7 w3e3 h575\"><div class=\"t m0 x47 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 3.278  </div></td><td class=\"c x80c y3cc7 w405 h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cc7 w344 h575\"><div class=\"t m0 x31 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 6.388  </div></td><td class=\"c x80e y3cc7 w353 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 11.245  </div></td><td class=\"c x80f y3cc7 w326 h575\"><div class=\"t m0 x1f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 20.744  </div></td><td class=\"c x810 y3cc7 w3e6 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 40.534  </div></td><td class=\"c x811 y3cc7 w676 h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 33.640  </div></td><td class=\"c x812 y3cc7 w666 h575\"><div class=\"t m0 x4c h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 574.352  </div></td><td class=\"c x813 y3cc7 w677 h575\"><div class=\"t m0 x26 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 283.933  </div></td><td class=\"c x814 y3cc7 w72c h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cc8 w59d h560\"><div class=\"t m0 x30 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">A.3 Quote OIC<span class=\"_ _0\"></span>R </div></td><td class=\"c x7f6 y3cc8 w3e3 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 188.602  </div></td><td class=\"c x80c y3cc8 w405 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cc8 w344 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3cc8 w353 h560\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cc8 w326 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3cc8 w3e6 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3cc8 w676 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3cc8 w666 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cc8 w677 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cc8 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cc9 w59d h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">A.4 Finanziame<span class=\"_ _0\"></span>nti </div></td><td class=\"c x7f6 y3cc9 w3e3 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 2.252.9<span class=\"_ _0\"></span>90  </div></td><td class=\"c x80c y3cc9 w405 h575\"><div class=\"t m0 x4d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 35.810  </div></td><td class=\"c x80d y3cc9 w344 h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 218.285  </div></td><td class=\"c x80e y3cc9 w353 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 248.973  </div></td><td class=\"c x80f y3cc9 w326 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.006.9<span class=\"_ _0\"></span>67  </div></td><td class=\"c x810 y3cc9 w3e6 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 637.515  </div></td><td class=\"c x811 y3cc9 w676 h575\"><div class=\"t m0 xee h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.073.0<span class=\"_ _0\"></span>86  </div></td><td class=\"c x812 y3cc9 w666 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 4.124.0<span class=\"_ _0\"></span>59  </div></td><td class=\"c x813 y3cc9 w677 h575\"><div class=\"t m0 x3b h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 3.989.4<span class=\"_ _0\"></span>50  </div></td><td class=\"c x814 y3cc9 w72c h575\"><div class=\"t m0 x26 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 106.640  </div></td></tr><tr><td class=\"c x80b y3cca w59d h756\"><div class=\"t m0 xee h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Banche </div></td><td class=\"c x7f6 y3cca w3e3 h756\"><div class=\"t m0 xb6 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.207.2<span class=\"_ _0\"></span>78  </div></td><td class=\"c x80c y3cca w405 h756\"><div class=\"t m0 xee h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">147 </span> </div></td><td class=\"c x80d y3cca w344 h756\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3cca w353 h756\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cca w326 h756\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3cca w3e6 h756\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3cca w676 h756\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3cca w666 h756\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cca w677 h756\"><div class=\"t m0 x4d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 22.730  </div></td><td class=\"c x814 y3cca w72c h756\"><div class=\"t m0 x26 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 106.640  </div></td></tr><tr><td class=\"c x80b y3ccb w59d h575\"><div class=\"t m0 xee h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">- Clientela </div></td><td class=\"c x7f6 y3ccb w3e3 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.045.7<span class=\"_ _0\"></span>12  </div></td><td class=\"c x80c y3ccb w405 h575\"><div class=\"t m0 x4d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 35.663  </div></td><td class=\"c x80d y3ccb w344 h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 218.285  </div></td><td class=\"c x80e y3ccb w353 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 248.973  </div></td><td class=\"c x80f y3ccb w326 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.006.9<span class=\"_ _0\"></span>67  </div></td><td class=\"c x810 y3ccb w3e6 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 637.515  </div></td><td class=\"c x811 y3ccb w676 h575\"><div class=\"t m0 xee h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.073.0<span class=\"_ _0\"></span>86  </div></td><td class=\"c x812 y3ccb w666 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 4.124.0<span class=\"_ _0\"></span>59  </div></td><td class=\"c x813 y3ccb w677 h575\"><div class=\"t m0 x3b h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 3.966.7<span class=\"_ _0\"></span>20  </div></td><td class=\"c x814 y3ccb w72c h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3ccc w59d h72e\"><div class=\"t m0 xdd h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per<span class=\"_ _0\"></span> cassa </div></td><td class=\"c x7f6 y3ccc w3e3 h72e\"><div class=\"t m0 x27 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 10.149.593 <span class=\"_ _0\"></span> </div></td><td class=\"c x80c y3ccc w405 h72e\"><div class=\"t m0 x67 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.210.104  </div></td><td class=\"c x80d y3ccc w344 h72e\"><div class=\"t m0 x3a h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 98.868  </div></td><td class=\"c x80e y3ccc w353 h72e\"><div class=\"t m0 x27 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 112.324  </div></td><td class=\"c x80f y3ccc w326 h72e\"><div class=\"t m0 x4c h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 449.951  </div></td><td class=\"c x810 y3ccc w3e6 h72e\"><div class=\"t m0 x24 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 282.036  </div></td><td class=\"c x811 y3ccc w676 h72e\"><div class=\"t m0 x4c h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 448.465  </div></td><td class=\"c x812 y3ccc w666 h72e\"><div class=\"t m0 xb6 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.370.835  </div></td><td class=\"c x813 y3ccc w677 h72e\"><div class=\"t m0 x26 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 565.318  </div></td><td class=\"c x814 y3ccc w72c h72e\"><div class=\"t m0 x2d h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ccd we59 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">B.1 Depositi e c<span class=\"_ _0\"></span>onti</div></td><td class=\"c x7f6 y3cce w3e3 h757\"><div class=\"t m0 x24 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 10.102.<span class=\"_ _0\"></span>372  </div></td><td class=\"c x80c y3cce w405 h757\"><div class=\"t m0 x4d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 52.544  </div></td><td class=\"c x80d y3cce w344 h757\"><div class=\"t m0 x27 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 58.621  </div></td><td class=\"c x80e y3cce w353 h757\"><div class=\"t m0 x24 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 109.452  </div></td><td class=\"c x80f y3cce w326 h757\"><div class=\"t m0 x4c h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 392.718  </div></td><td class=\"c x810 y3cce w3e6 h757\"><div class=\"t m0 x24 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 135.766  </div></td><td class=\"c x811 y3cce w676 h757\"><div class=\"t m0 x2d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 43.869  </div></td><td class=\"c x812 y3cce w666 h757\"><div class=\"t m0 x1f h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 97.535  </div></td><td class=\"c x813 y3cce w677 h757\"><div class=\"t m0 x4d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 21.880  </div></td><td class=\"c x814 y3cce w72c h757\"><div class=\"t m0 x2d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ccf we5a ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _324\"> </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 x80b y3cd0 w59d h2c5\"><div class=\"t m0 x35 h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\">- Banche </div></td><td class=\"c x7f6 y3cd0 w3e3 h2c5\"><div class=\"t m0 x1f h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> 16.791  </div></td><td class=\"c x80c y3cd0 w405 h2c5\"><div class=\"t m0 x2d h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cd0 w344 h2c5\"><div class=\"t m0 x35 h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3cd0 w353 h2c5\"><div class=\"t m0 xbe h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cd0 w326 h2c5\"><div class=\"t m0 x4e h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3cd0 w3e6 h2c5\"><div class=\"t m0 x3f h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3cd0 w676 h2c5\"><div class=\"t m0 x4e h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3cd0 w666 h2c5\"><div class=\"t m0 x4e h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cd0 w677 h2c5\"><div class=\"t m0 x2d h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cd0 w72c h2c5\"><div class=\"t m0 x2d h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd1 w59d h6df\"><div class=\"t m0 x35 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\">- Clientela<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cd1 w3e3 h6df\"><div class=\"t m0 x24 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 10.085.<span class=\"_ _0\"></span>581  </div></td><td class=\"c x80c y3cd1 w405 h6df\"><div class=\"t m0 x4d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 52.544  </div></td><td class=\"c x80d y3cd1 w344 h6df\"><div class=\"t m0 x27 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 58.621  </div></td><td class=\"c x80e y3cd1 w353 h6df\"><div class=\"t m0 x24 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 109.452  </div></td><td class=\"c x80f y3cd1 w326 h6df\"><div class=\"t m0 x4c h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 392.718  </div></td><td class=\"c x810 y3cd1 w3e6 h6df\"><div class=\"t m0 x24 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 135.766  </div></td><td class=\"c x811 y3cd1 w676 h6df\"><div class=\"t m0 x2d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 43.869  </div></td><td class=\"c x812 y3cd1 w666 h6df\"><div class=\"t m0 x1f h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 97.535  </div></td><td class=\"c x813 y3cd1 w677 h6df\"><div class=\"t m0 x4d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 21.880  </div></td><td class=\"c x814 y3cd1 w72c h6df\"><div class=\"t m0 x2d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd2 w59d h1e\"><div class=\"t m0 xee h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">B.2 Titoli di de<span class=\"_ _0\"></span>bito </div></td><td class=\"c x7f6 y3cd2 w3e3 h1e\"><div class=\"t m0 x2e h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">47 </span> </div></td><td class=\"c x80c y3cd2 w405 h1e\"><div class=\"t m0 xee h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">349 </span> </div></td><td class=\"c x80d y3cd2 w344 h1e\"><div class=\"t m0 xc5 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">262 </span> </div></td><td class=\"c x80e y3cd2 w353 h1e\"><div class=\"t m0 xc5 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 2.872  </div></td><td class=\"c x80f y3cd2 w326 h1e\"><div class=\"t m0 x1f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 23.648  </div></td><td class=\"c x810 y3cd2 w3e6 h1e\"><div class=\"t m0 xc5 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 5.647  </div></td><td class=\"c x811 y3cd2 w676 h1e\"><div class=\"t m0 x4c h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 104.677  </div></td><td class=\"c x812 y3cd2 w666 h1e\"><div class=\"t m0 xb6 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 2.317.9<span class=\"_ _0\"></span>52  </div></td><td class=\"c x813 y3cd2 w677 h1e\"><div class=\"t m0 x26 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 160.000  </div></td><td class=\"c x814 y3cd2 w72c h1e\"><div class=\"t m0 x2d h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd3 w59d h64b\"><div class=\"t m0 xee h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\">B.3 Altre passi<span class=\"_ _0\"></span>vit\u00e0 </div></td><td class=\"c x7f6 y3cd3 w3e3 h64b\"><div class=\"t m0 x1f h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 47.174  </div></td><td class=\"c x80c y3cd3 w405 h64b\"><div class=\"t m0 x3b h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.157.2<span class=\"_ _0\"></span>11  </div></td><td class=\"c x80d y3cd3 w344 h64b\"><div class=\"t m0 x27 h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 39.985  </div></td><td class=\"c x80e y3cd3 w353 h64b\"><div class=\"t m0 xbe h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cd3 w326 h64b\"><div class=\"t m0 x1f h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 33.585  </div></td><td class=\"c x810 y3cd3 w3e6 h64b\"><div class=\"t m0 x24 h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 140.623  </div></td><td class=\"c x811 y3cd3 w676 h64b\"><div class=\"t m0 x4c h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 299.919  </div></td><td class=\"c x812 y3cd3 w666 h64b\"><div class=\"t m0 x4c h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 955.348  </div></td><td class=\"c x813 y3cd3 w677 h64b\"><div class=\"t m0 x26 h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 383.438  </div></td><td class=\"c x814 y3cd3 w72c h64b\"><div class=\"t m0 x2d h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd4 w59d h307\"><div class=\"t m0 xdd h266 y81d ff3 fs25 fc0 sc0 ls0 ws0\">C. Operazioni \"fuor<span class=\"_ _0\"></span>i bilancio\" </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 x743 y3cd5 we5b ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.1 Derivati fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _324\"> </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 x743 y3cd6 we5c ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">con scambio<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </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 x743 y3cd7 we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cd8 w59d h758\"><div class=\"t m0 x35 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cd8 w3e3 h758\"><div class=\"t m0 x4e h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3cd8 w405 h758\"><div class=\"t m0 x27 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 8.773  </div></td><td class=\"c x80d y3cd8 w344 h758\"><div class=\"t m0 xc5 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">688 </span> </div></td><td class=\"c x80e y3cd8 w353 h758\"><div class=\"t m0 xb6 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 86.388  </div></td><td class=\"c x80f y3cd8 w326 h758\"><div class=\"t m0 x1f h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 12.449  </div></td><td class=\"c x810 y3cd8 w3e6 h758\"><div class=\"t m0 xc5 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 8.026  </div></td><td class=\"c x811 y3cd8 w676 h758\"><div class=\"t m0 x2d h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 13.285  </div></td><td class=\"c x812 y3cd8 w666 h758\"><div class=\"t m0 x47 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 6.183  </div></td><td class=\"c x813 y3cd8 w677 h758\"><div class=\"t m0 x2d h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cd8 w72c h758\"><div class=\"t m0 x2d h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd9 w59d h756\"><div class=\"t m0 x35 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cd9 w3e3 h756\"><div class=\"t m0 x4e h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3cd9 w405 h756\"><div class=\"t m0 x27 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 6.361  </div></td><td class=\"c x80d y3cd9 w344 h756\"><div class=\"t m0 xc5 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">687 </span> </div></td><td class=\"c x80e y3cd9 w353 h756\"><div class=\"t m0 xb6 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 86.331  </div></td><td class=\"c x80f y3cd9 w326 h756\"><div class=\"t m0 x1f h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 12.436  </div></td><td class=\"c x810 y3cd9 w3e6 h756\"><div class=\"t m0 xc5 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.013  </div></td><td class=\"c x811 y3cd9 w676 h756\"><div class=\"t m0 x2d h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 13.282  </div></td><td class=\"c x812 y3cd9 w666 h756\"><div class=\"t m0 x47 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 6.243  </div></td><td class=\"c x813 y3cd9 w677 h756\"><div class=\"t m0 x2d h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cd9 w72c h756\"><div class=\"t m0 x2d h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3cda we5b ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.2 Derivati fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _324\"> </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 x743 y3cdb we5e ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">senza scambi<span class=\"_ _0\"></span>o di<span class=\"_ _324\"> </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 x743 y3cdc we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cdd w59d h63d\"><div class=\"t m0 x35 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cdd w3e3 h63d\"><div class=\"t m0 x3f h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">604 </span> </div></td><td class=\"c x80c y3cdd w405 h63d\"><div class=\"t m0 xc5 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">16 </span> </div></td><td class=\"c x80d y3cdd w344 h63d\"><div class=\"t m0 xc5 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">125 </span> </div></td><td class=\"c x80e y3cdd w353 h63d\"><div class=\"t m0 xbe h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cdd w326 h63d\"><div class=\"t m0 x47 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.798  </div></td><td class=\"c x810 y3cdd w3e6 h63d\"><div class=\"t m0 xc5 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.658  </div></td><td class=\"c x811 y3cdd w676 h63d\"><div class=\"t m0 x47 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.747  </div></td><td class=\"c x812 y3cdd w666 h63d\"><div class=\"t m0 x4e h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cdd w677 h63d\"><div class=\"t m0 x2d h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cdd w72c h63d\"><div class=\"t m0 x2d h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cde w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cde w3e3 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">609 </span> </div></td><td class=\"c x80c y3cde w405 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cde w344 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">9 </span> </div></td><td class=\"c x80e y3cde w353 h560\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cde w326 h560\"><div class=\"t m0 x2e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">74 </span> </div></td><td class=\"c x810 y3cde w3e6 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">165 </span> </div></td><td class=\"c x811 y3cde w676 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">453 </span> </div></td><td class=\"c x812 y3cde w666 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cde w677 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cde w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3cdf we5f ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.3 Depositi e<span class=\"_ _324\"> </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 x743 y3ce0 we60 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">finanziament<span class=\"_ _0\"></span>i da<span class=\"_ _324\"> </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 x743 y3ce1 we61 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">ricevere<span class=\"_ _324\"> </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 x80b y3ce2 w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3ce2 w3e3 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3ce2 w405 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3ce2 w344 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3ce2 w353 h560\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3ce2 w326 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3ce2 w3e6 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3ce2 w676 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3ce2 w666 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3ce2 w677 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3ce2 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3ce3 w59d h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3ce3 w3e3 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3ce3 w405 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3ce3 w344 h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3ce3 w353 h575\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3ce3 w326 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3ce3 w3e6 h575\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3ce3 w676 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3ce3 w666 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3ce3 w677 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3ce3 w72c h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ce4 we62 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.4 Impegni a<span class=\"_ _0\"></span> erogare<span class=\"_ _324\"> </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 x743 y3ce5 we63 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">fondi<span class=\"_ _324\"> </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 x80b y3ce6 w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3ce6 w3e3 h560\"><div class=\"t m0 x1f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 28.864  </div></td><td class=\"c x80c y3ce6 w405 h560\"><div class=\"t m0 x27 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 4.500  </div></td><td class=\"c x80d y3ce6 w344 h560\"><div class=\"t m0 x31 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 6.000  </div></td><td class=\"c x80e y3ce6 w353 h560\"><div class=\"t m0 xc5 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 3.380  </div></td><td class=\"c x80f y3ce6 w326 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.429  </div></td><td class=\"c x810 y3ce6 w3e6 h560\"><div class=\"t m0 xc5 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.861  </div></td><td class=\"c x811 y3ce6 w676 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 4.911  </div></td><td class=\"c x812 y3ce6 w666 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 109.009  </div></td><td class=\"c x813 y3ce6 w677 h560\"><div class=\"t m0 x26 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 142.940  </div></td><td class=\"c x814 y3ce6 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3ce7 w59d h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3ce7 w3e3 h575\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 302.894  </div></td><td class=\"c x80c y3ce7 w405 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3ce7 w344 h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3ce7 w353 h575\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3ce7 w326 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3ce7 w3e6 h575\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3ce7 w676 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3ce7 w666 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3ce7 w677 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3ce7 w72c h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ce8 we64 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.5 Garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x7f6 y3ce9 w3e3 h6ab\"><div class=\"t m0 x2f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3ce9 w405 h6ab\"><div class=\"t m0 x35 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3ce9 w344 h6ab\"><div class=\"t m0 x47 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3ce9 w353 h6ab\"><div class=\"t m0 x4f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3ce9 w326 h6ab\"><div class=\"t m0 xa0 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3ce9 w3e6 h6ab\"><div class=\"t m0 x4f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3ce9 w676 h6ab\"><div class=\"t m0 x2f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3ce9 w666 h6ab\"><div class=\"t m0 x2f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3ce9 w677 h6ab\"><div class=\"t m0 x35 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3ce9 w72c h6ab\"><div class=\"t m0 x35 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3cea we65 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">finanziarie ril<span class=\"_ _0\"></span>asciate<span class=\"_ _324\"> </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 x743 y3ceb we64 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.6 Garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x7f6 y3cec w3e3 h58d\"><div class=\"t m0 x2f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cec w405 h58d\"><div class=\"t m0 x35 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cec w344 h58d\"><div class=\"t m0 x47 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cec w353 h58d\"><div class=\"t m0 x4f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cec w326 h58d\"><div class=\"t m0 xa0 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cec w3e6 h58d\"><div class=\"t m0 x4f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cec w676 h58d\"><div class=\"t m0 x2f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cec w666 h58d\"><div class=\"t m0 x2f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cec w677 h58d\"><div class=\"t m0 x35 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cec w72c h58d\"><div class=\"t m0 x35 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3ced we66 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">finanziarie rice<span class=\"_ _0\"></span>vute<span class=\"_ _324\"> </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 x743 y3cee we67 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.7 Derivati cred<span class=\"_ _0\"></span>itizi<span class=\"_ _324\"> </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 x743 y3cef we5c ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">con scambio<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </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 x743 y3cf0 we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cf1 w59d h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cf1 w3e3 h575\"><div class=\"t m0 x2f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf1 w405 h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf1 w344 h575\"><div class=\"t m0 x47 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf1 w353 h575\"><div class=\"t m0 x4f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf1 w326 h575\"><div class=\"t m0 xa0 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf1 w3e6 h575\"><div class=\"t m0 x4f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf1 w676 h575\"><div class=\"t m0 x2f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf1 w666 h575\"><div class=\"t m0 x2f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf1 w677 h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf1 w72c h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x80b y3cf2 w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cf2 w3e3 h560\"><div class=\"t m0 x2f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf2 w405 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf2 w344 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf2 w353 h560\"><div class=\"t m0 x4f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf2 w326 h560\"><div class=\"t m0 xa0 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf2 w3e6 h560\"><div class=\"t m0 x4f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf2 w676 h560\"><div class=\"t m0 x2f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf2 w666 h560\"><div class=\"t m0 x2f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf2 w677 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf2 w72c h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3cf3 we67 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.8 Derivati cred<span class=\"_ _0\"></span>itizi<span class=\"_ _324\"> </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 x743 y3cf4 we5e ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">senza scambi<span class=\"_ _0\"></span>o di<span class=\"_ _324\"> </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 x743 y3cf5 we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cf6 w59d h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cf6 w3e3 h560\"><div class=\"t m0 x2f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf6 w405 h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf6 w344 h560\"><div class=\"t m0 x47 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf6 w353 h560\"><div class=\"t m0 x4f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf6 w326 h560\"><div class=\"t m0 xa0 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf6 w3e6 h560\"><div class=\"t m0 x4f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf6 w676 h560\"><div class=\"t m0 x2f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf6 w666 h560\"><div class=\"t m0 x2f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf6 w677 h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf6 w72c h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x80b y3cf7 w59d h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cf7 w3e3 h307\"><div class=\"t m0 x2f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf7 w405 h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf7 w344 h307\"><div class=\"t m0 x47 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf7 w353 h307\"><div class=\"t m0 x4f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf7 w326 h307\"><div class=\"t m0 xa0 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf7 w3e6 h307\"><div class=\"t m0 x4f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf7 w676 h307\"><div class=\"t m0 x2f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf7 w666 h307\"><div class=\"t m0 x2f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf7 w677 h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf7 w72c h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr></table>1. Distribuzione t<span class=\"_ _0\"></span>emporale per <span class=\"_ _0\"></span>durata residua c<span class=\"_ _0\"></span>ontrattuale dell<span class=\"_ _0\"></span>e attivit\u00e0 e pa<span class=\"_ _0\"></span>ssivit\u00e0 finanziarie<span class=\"_ _324\"> </span>ALTRE VALUTE<table class=\"s we68 hb0f\" id=\"_bf838eff-0c02-42ed-b17d-d86152f62e9f\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x815 y3cf8 we69 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td class=\"c x816 y3cf8 we69 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x817 y3cf9 we6a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">A<span class=\"_ _324\"> </span></div></td><td class=\"c x818 y3cfa we6b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x819 y3cfa we6b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 7<span class=\"_ _324\"> </span></div></td><td class=\"c x81a y3cfa we6c ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 15<span class=\"_ _324\"> </span></div></td><td class=\"c x81b y3cfa we6d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x81c y3cfa we6d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x635 y3cf9 we6e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x81d y3cf9 we6f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 1 anno</div></td><td class=\"c x81e y3cfa we70 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3cfb w732 h75c\"><div class=\"t m0 x26 h31 ye86 ff3 fsf fc0 sc0 ls0 ws0\">Voci/ Scaglioni temporali<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x81f y3cfc we71 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">vista</div></td><td class=\"c x820 y3cfd wd0b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">giorno a 7<span class=\"_ _324\"> </span></div></td><td class=\"c x821 y3cfd wc5d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">giorni a 15<span class=\"_ _324\"> </span></div></td><td class=\"c x822 y3cfd we72 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">giorni a 1<span class=\"_ _324\"> </span></div></td><td class=\"c x823 y3cfd we73 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">mese<span class=\"_ _324\"> </span></div></td><td class=\"c x824 y3cfd we74 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x825 y3cfc we75 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">fino a 1 anno<span class=\"_ _324\"> </span></div></td><td class=\"c x826 y3cfc we76 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">fino a 5 anni</div></td><td class=\"c x827 y3cfd we77 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">5<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x828 y3cfe we78 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x829 y3cfe we78 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x82a y3cfe we79 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">mese<span class=\"_ _324\"> </span></div></td><td class=\"c x81b y3cff we7a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">fino  3<span class=\"_ _324\"> </span></div></td><td class=\"c x82b y3cff wafe ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">fino a<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x82c y3cfe we10 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x82d y3d00 we74 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x81c y3d00 we7b ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">6 mesi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d01 w732 h307\"><div class=\"t m0 x67 h31 y13cc ff3 fsf fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d01 w733 h307\"><div class=\"t m0 x67 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\">29.073  </div></td><td class=\"c x2ee y3d01 w14d h307\"><div class=\"t m0 x1f3 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 1.637  </div></td><td class=\"c x82f y3d01 w574 h307\"><div class=\"t m0 x47 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 12.316  </div></td><td class=\"c x504 y3d01 w33e h307\"><div class=\"t m0 x1f3 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 3.319  </div></td><td class=\"c x4f5 y3d01 w737 h307\"><div class=\"t m0 x8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 9.537  </div></td><td class=\"c x502 y3d01 w738 h307\"><div class=\"t m0 x8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 3.016  </div></td><td class=\"c x639 y3d01 w338 h307\"><div class=\"t m0 x4f h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 7.221  </div></td><td class=\"c x2c1 y3d01 w32d h307\"><div class=\"t m0 xa8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 5.055  </div></td><td class=\"c x830 y3d01 w736 h307\"><div class=\"t m0 x8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 242  </div></td><td class=\"c x606 y3d01 w431 h307\"><div class=\"t m0 x8 h24b y10ad ff17 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff3 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d02 w732 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">A.1 Titoli di Stato </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d02 w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d02 w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d02 w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d02 w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d02 w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d02 w738 h307\"><div class=\"t m0 x30 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">109 </span> </div></td><td class=\"c x639 y3d02 w338 h307\"><div class=\"t m0 x4e h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">108 </span> </div></td><td class=\"c x2c1 y3d02 w32d h307\"><div class=\"t m0 xa8 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 4.813  </div></td><td class=\"c x830 y3d02 w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d02 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d03 w732 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">A.2 Altri titoli di debito </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d03 w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d03 w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d03 w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d03 w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d03 w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d03 w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d03 w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d03 w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d03 w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d03 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d04 w732 h1e\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">A.3 Quote OICR </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d04 w733 h1e\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">138 </span> </div></td><td class=\"c x2ee y3d04 w14d h1e\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d04 w574 h1e\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d04 w33e h1e\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d04 w737 h1e\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d04 w738 h1e\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d04 w338 h1e\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d04 w32d h1e\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d04 w736 h1e\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d04 w431 h1e\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d05 w732 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">A.4 Finanziamenti </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d05 w733 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">28.935  </div></td><td class=\"c x2ee y3d05 w14d h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 1.637  </div></td><td class=\"c x82f y3d05 w574 h307\"><div class=\"t m0 x47 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 12.316  </div></td><td class=\"c x504 y3d05 w33e h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 3.319  </div></td><td class=\"c x4f5 y3d05 w737 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 9.537  </div></td><td class=\"c x502 y3d05 w738 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 2.907  </div></td><td class=\"c x639 y3d05 w338 h307\"><div class=\"t m0 x4f h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 7.113  </div></td><td class=\"c x2c1 y3d05 w32d h307\"><div class=\"t m0 x4e h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x830 y3d05 w736 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x606 y3d05 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d06 w732 h307\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">- Banche </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d06 w733 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">28.518  </div></td><td class=\"c x2ee y3d06 w14d h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 1.637  </div></td><td class=\"c x82f y3d06 w574 h307\"><div class=\"t m0 xbe h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 4.252  </div></td><td class=\"c x504 y3d06 w33e h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d06 w737 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d06 w738 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 2.815  </div></td><td class=\"c x639 y3d06 w338 h307\"><div class=\"t m0 x4f h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 7.077  </div></td><td class=\"c x2c1 y3d06 w32d h307\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d06 w736 h307\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d06 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d07 w732 h307\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">- Clientela </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d07 w733 h307\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">417 </span> </div></td><td class=\"c x2ee y3d07 w14d h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d07 w574 h307\"><div class=\"t m0 xbe h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 8.064  </div></td><td class=\"c x504 y3d07 w33e h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 3.319  </div></td><td class=\"c x4f5 y3d07 w737 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 9.537  </div></td><td class=\"c x502 y3d07 w738 h307\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">92 </span> </div></td><td class=\"c x639 y3d07 w338 h307\"><div class=\"t m0 xb7 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">35 </span> </div></td><td class=\"c x2c1 y3d07 w32d h307\"><div class=\"t m0 x4e h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x830 y3d07 w736 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x606 y3d07 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d08 w732 h304\"><div class=\"t m0 x67 h31 y2334 ff3 fsf fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per cassa<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d08 w733 h304\"><div class=\"t m0 x67 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\">52.098  </div></td><td class=\"c x2ee y3d08 w14d h304\"><div class=\"t m0 x2e h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 201  </div></td><td class=\"c x82f y3d08 w574 h304\"><div class=\"t m0 x151 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 276  </div></td><td class=\"c x504 y3d08 w33e h304\"><div class=\"t m0 x9 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4f5 y3d08 w737 h304\"><div class=\"t m0 x30 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 606  </div></td><td class=\"c x502 y3d08 w738 h304\"><div class=\"t m0 x8 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 2.998  </div></td><td class=\"c x639 y3d08 w338 h304\"><div class=\"t m0 x4f h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 6.798  </div></td><td class=\"c x2c1 y3d08 w32d h304\"><div class=\"t m0 x2c h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x830 y3d08 w736 h304\"><div class=\"t m0 x27 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x606 y3d08 w431 h304\"><div class=\"t m0 x8 h24b y2703 ff17 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff3 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d09 w732 h5e0\"><div class=\"t m0 x67 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">B.1 Depositi e conti correnti </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d09 w733 h5e0\"><div class=\"t m0 x46 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h31 y214a ff2 fsf fc0 sc0 ls0 ws0\">52.098  </div></td><td class=\"c x2ee y3d09 w14d h5e0\"><div class=\"t m0 x2e h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">201 </span> </div></td><td class=\"c x82f y3d09 w574 h5e0\"><div class=\"t m0 x151 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">276 </span> </div></td><td class=\"c x504 y3d09 w33e h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d09 w737 h5e0\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">606 </span> </div></td><td class=\"c x502 y3d09 w738 h5e0\"><div class=\"t m0 x8 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 2.998  </div></td><td class=\"c x639 y3d09 w338 h5e0\"><div class=\"t m0 x4f h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 6.798  </div></td><td class=\"c x2c1 y3d09 w32d h5e0\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d09 w736 h5e0\"><div class=\"t m0 x27 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d09 w431 h5e0\"><div class=\"t m0 x8 h2f ye29 ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0a w732 h307\"><div class=\"t m0 x30 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">- Banche </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0a w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d0a w14d h307\"><div class=\"t m0 x2e h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">201 </span> </div></td><td class=\"c x82f y3d0a w574 h307\"><div class=\"t m0 x151 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">276 </span> </div></td><td class=\"c x504 y3d0a w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0a w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d0a w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d0a w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d0a w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0a w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0a w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0b w732 h2a9\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- Clientela </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0b w733 h2a9\"><div class=\"t m0 x46 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h31 y2146 ff2 fsf fc0 sc0 ls0 ws0\">52.098  </div></td><td class=\"c x2ee y3d0b w14d h2a9\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d0b w574 h2a9\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d0b w33e h2a9\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0b w737 h2a9\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">606 </span> </div></td><td class=\"c x502 y3d0b w738 h2a9\"><div class=\"t m0 x8 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 2.998  </div></td><td class=\"c x639 y3d0b w338 h2a9\"><div class=\"t m0 x4f h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 6.798  </div></td><td class=\"c x2c1 y3d0b w32d h2a9\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0b w736 h2a9\"><div class=\"t m0 x27 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0b w431 h2a9\"><div class=\"t m0 x8 h2f y11ba ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0c w732 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">B.2 Titoli di debito </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0c w733 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d0c w14d h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d0c w574 h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d0c w33e h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0c w737 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d0c w738 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d0c w338 h307\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d0c w32d h307\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0c w736 h307\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0c w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0d w732 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">B.3 Altre passivit\u00e0 </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0d w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d0d w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d0d w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d0d w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0d w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d0d w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d0d w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d0d w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0d w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0d w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0e w732 h307\"><div class=\"t m0 x67 h31 y13cc ff3 fsf fc0 sc0 ls0 ws0\">C. Operazioni \"fuori bilancio\"<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0e w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x2ee y3d0e w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x82f y3d0e w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x504 y3d0e w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x4f5 y3d0e w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x502 y3d0e w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x639 y3d0e w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x2c1 y3d0e w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x830 y3d0e w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x606 y3d0e w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff3 fsf\"> </span></div></td></tr><tr><td class=\"c x273 y3d0f we7c hade\"><div class=\"t m0 x23f h31 y38f2 ff2 fsf fc0 sc0 ls0 ws0\">C.1<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">scambio<span class=\"_ _324\"> </span></div></td><td class=\"c x831 y3d10 we7d ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Derivati<span class=\"_ _324\"> </span></div></td><td class=\"c x832 y3d0f we7e ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di capitale </div></td><td class=\"c x833 y3d10 we7f ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziari<span class=\"_ _324\"> </span></div></td><td class=\"c x834 y3d10 we80 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">con</div></td><td class=\"c x82e y3d11 w733 h5e0\"><div class=\"t m0 xee h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d11 w14d h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d11 w574 h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d11 w33e h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d11 w737 h5e0\"><div class=\"t m0 xee h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d11 w738 h5e0\"><div class=\"t m0 xee h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d11 w338 h5e0\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d11 w32d h5e0\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d11 w736 h5e0\"><div class=\"t m0 x27 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d11 w431 h5e0\"><div class=\"t m0 x8 h2f ye29 ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d12 w732 h307\"><div class=\"t m0 x30 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d12 w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d12 w14d h307\"><div class=\"t m0 x1f3 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 7.365  </div></td><td class=\"c x82f y3d12 w574 h307\"><div class=\"t m0 x151 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">707 </span> </div></td><td class=\"c x504 y3d12 w33e h307\"><div class=\"t m0 x47 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 86.581  </div></td><td class=\"c x4f5 y3d12 w737 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">12.710  </div></td><td class=\"c x502 y3d12 w738 h307\"><div class=\"t m0 x8 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 8.373  </div></td><td class=\"c x639 y3d12 w338 h307\"><div class=\"t m0 x1f3 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 22.870  </div></td><td class=\"c x2c1 y3d12 w32d h307\"><div class=\"t m0 xa8 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 6.189  </div></td><td class=\"c x830 y3d12 w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d12 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d13 w732 h1e\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d13 w733 h1e\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d13 w14d h1e\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 9.809  </div></td><td class=\"c x82f y3d13 w574 h1e\"><div class=\"t m0 x151 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">707 </span> </div></td><td class=\"c x504 y3d13 w33e h1e\"><div class=\"t m0 x47 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 86.581  </div></td><td class=\"c x4f5 y3d13 w737 h1e\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">12.710  </div></td><td class=\"c x502 y3d13 w738 h1e\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 8.373  </div></td><td class=\"c x639 y3d13 w338 h1e\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 22.871  </div></td><td class=\"c x2c1 y3d13 w32d h1e\"><div class=\"t m0 xa8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 6.189  </div></td><td class=\"c x830 y3d13 w736 h1e\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d13 w431 h1e\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x273 y3d14 we81 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.2 Derivati finanziari senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d15 we82 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scambio di capitale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d16 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d16 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d16 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d16 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d16 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d16 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d16 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d16 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d16 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d16 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d16 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d17 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d17 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d17 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d17 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d17 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d17 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d17 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d17 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d17 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d17 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d17 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d18 we83 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.3 Depositi e finanziamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d19 we84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">da ricevere<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d1a w732 h5de\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1a w733 h5de\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1a w14d h5de\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1a w574 h5de\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1a w33e h5de\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1a w737 h5de\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1a w738 h5de\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1a w338 h5de\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1a w32d h5de\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1a w736 h5de\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1a w431 h5de\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d1b w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1b w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1b w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1b w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1b w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1b w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1b w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1b w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1b w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1b w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1b w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d1c w732 h14e\"><div class=\"t m0 x67 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">C.4 Impegni a erogare fondi </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d1d w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1d w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1d w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1d w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1d w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1d w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1d w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1d w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1d w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1d w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1d w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d1e w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1e w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1e w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1e w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1e w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1e w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1e w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1e w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1e w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1e w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1e w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d1f we85 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.5 Garanzie finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d20 w733 h5e0\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d20 w14d h5e0\"><div class=\"t m0 x138 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d20 w574 h5e0\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d20 w33e h5e0\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d20 w737 h5e0\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d20 w738 h5e0\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d20 w338 h5e0\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d20 w32d h5e0\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d20 w736 h5e0\"><div class=\"t m0 x31 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d20 w431 h5e0\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d21 we86 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d22 we85 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.6 Garanzie finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d23 w733 h2a9\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d23 w14d h2a9\"><div class=\"t m0 x138 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d23 w574 h2a9\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d23 w33e h2a9\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d23 w737 h2a9\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d23 w738 h2a9\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d23 w338 h2a9\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d23 w32d h2a9\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d23 w736 h2a9\"><div class=\"t m0 x31 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d23 w431 h2a9\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d24 we87 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d25 we88 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.7 Derivati creditizi con<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d26 we82 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scambio di capitale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d27 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d27 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d27 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d27 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d27 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d27 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d27 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d27 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d27 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d27 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d27 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d28 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d28 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d28 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d28 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d28 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d28 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d28 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d28 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d28 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d28 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d28 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d29 we89 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.8 Derivati creditizi senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d2a we82 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scambio di capitale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d2b w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d2b w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d2b w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d2b w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d2b w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d2b w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d2b w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d2b w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d2b w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d2b w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d2b w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d2c w732 h5ce\"><div class=\"t m0 x30 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d2c w733 h5ce\"><div class=\"t m0 xc5 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2ee y3d2c w14d h5ce\"><div class=\"t m0 x138 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x82f y3d2c w574 h5ce\"><div class=\"t m0 x2c h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x504 y3d2c w33e h5ce\"><div class=\"t m0 x2c h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4f5 y3d2c w737 h5ce\"><div class=\"t m0 xc5 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x502 y3d2c w738 h5ce\"><div class=\"t m0 xc5 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x639 y3d2c w338 h5ce\"><div class=\"t m0 x75 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y3d2c w32d h5ce\"><div class=\"t m0 x75 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x830 y3d2c w736 h5ce\"><div class=\"t m0 x31 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x606 y3d2c w431 h5ce\"><div class=\"t m0 x30 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr></table>Durata Operazioni di auto-cartola<span class=\"_ _1\"></span>rizzazione<span class=\"_ _324\"> </span>Come <span class=\"_ _1\"></span><span class=\"ff5\">descritt<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>\u201cPa<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>E <span class=\"_ _3\"></span></span>- <span class=\"_ _1\"></span>Sezione <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>Ris<span class=\"_ _1\"></span>chi <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>consolidato <span class=\"_ _1\"></span>prudenziale <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>1.1 <span class=\"_ _3\"></span>Rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>C.<span class=\"_ _324\"> </span>Operazioni di cartolarizzazione\u201d, Banco Desio, a fro<span class=\"_ _1\"></span>nte di operazioni di \u201cauto<span class=\"_ _1\"></span><span class=\"ff2\">-</span>cartolarizzazione\u201d generate<span class=\"_ _324\"> </span>da  entit\u00e0  de<span class=\"_ _0\"></span>l  Gruppo,  ha  sottoscritto <span class=\"_ _2c\"> </span>tito<span class=\"_ _1\"></span>li  utilizzabili  per  operazioni <span class=\"_ _2c\"> </span>di  rifinanziamento  in  BCE <span class=\"_ _2c\"> </span>o  per<span class=\"_ _324\"> </span>operazioni di <span class=\"_ _2\"></span>pronti contro <span class=\"_ _2\"></span>termine con <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oparti di <span class=\"_ _2\"></span>mercato. Di <span class=\"_ _2\"></span>seguit<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>descritte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni<span class=\"_ _324\"> </span>di auto-cartolarizz<span class=\"_ _1\"></span>azione non cancellate dal bilancio in essere al 31 dicembre 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>4.<span class=\"_ _324\"> </span>Operazione Copped\u00e8 1 realiz<span class=\"_ _1\"></span>zata da Fides<span class=\"_ _324\"> </span>Operazioni di auto-cartola<span class=\"_ _1\"></span>rizzazione non cancellate dal bilancio<span class=\"_ _324\"> </span>Societ\u00e0 Veicolo<span class=\"_ _324\"> </span>Originator<span class=\"_ _324\"> </span>Data emissione<span class=\"_ _0\"></span> titoliOperazione<span class=\"_ _324\"> </span>Tipologia di<span class=\"_ _324\"> </span>cartolarizzazion<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Copped\u00e9 S.r.<span class=\"_ _0\"></span>l.<span class=\"_ _324\"> </span>Fides S.p.A.<span class=\"_ _324\"> </span>Novembre 2022<span class=\"_ _324\"> </span>Copped\u00e9<span class=\"_ _324\"> </span>Crediti al cons<span class=\"_ _0\"></span>umo<span class=\"_ _324\"> </span>In <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>13<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ottobre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _1\"></span>Fides <span class=\"_ _1\"></span>S.p.A., <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>100% <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desi<span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>ceduto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>veicolo<span class=\"_ _324\"> </span>Copped\u00e9 SPV S.r.l. un portafoglio<span class=\"_ _1\"></span> di crediti al consumo in bonis<span class=\"_ _1\"></span> per un valore pari a 507,4<span class=\"_ _1\"></span> milioni<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Portafoglio crediti<table class=\"s we8a hb10\" id=\"_8277a1e2-e088-4ac5-a585-aad2196f3ddb\"><tr><td class=\"c x27f y3d2d w73c h24f\"><div class=\"t m0 x67 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Originator </div></td><td class=\"c x3c1 y3d2d w73d h24f\"><div class=\"t m0 x4c h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Valore 31.12.2<span class=\"_ _0\"></span>024 </div></td><td class=\"c x835 y3d2d w5b1 h24f\"><div class=\"t m0 x4c h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Valore 31.12.2<span class=\"_ _0\"></span>023 </div></td></tr><tr><td class=\"c x27f y3d2e w73c h24f\"><div class=\"t m0 x67 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x3c1 y3d2e w73d h24f\"><div class=\"t m0 x98 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">289.811 </div></td><td class=\"c x835 y3d2e w5b1 h24f\"><div class=\"t m0 x98 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">397.243 </div></td></tr></table>Gli importi indic<span class=\"_ _0\"></span>ati rappresen<span class=\"_ _0\"></span>tano la quota<span class=\"_ _0\"></span> capitale dei cr<span class=\"_ _0\"></span>editi in bon<span class=\"_ _0\"></span>is, le inademp<span class=\"_ _0\"></span>ienze probab<span class=\"_ _0\"></span>ili e gli scaduti<span class=\"_ _0\"></span> deteriorat<span class=\"ls142\">i.<span class=\"_ _324\"> </span></span>La <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>veicolo <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>emesso <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>23 <span class=\"_ _29\"></span>novembre <span class=\"_ _29\"></span>2022 <span class=\"_ _29\"></span>due <span class=\"_ _29\"></span>classi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Titoli: <span class=\"_ _29\"></span>(i) <span class=\"_ _29\"></span>Classe <span class=\"_ _29\"></span>A <span class=\"_ _3\"></span>(S<span class=\"_ _1\"></span>enior <span class=\"_ _29\"></span>Notes),<span class=\"_ _324\"> </span>dotati <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rating, <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>presso <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>Euronext d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Borsa <span class=\"_ _1\"></span>Irlandese <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>Clas<span class=\"_ _1\"></span>se J <span class=\"_ _1\"></span>(Junior <span class=\"_ _1\"></span>Notes), <span class=\"_ _3\"></span>non<span class=\"_ _324\"> </span>dotati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rating <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>quotati. <span class=\"_ _3\"></span>Entrambe <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>r<span class=\"ff5\">isultano <span class=\"_ _3\"></span>interamente <span class=\"_ _3\"></span>sottoscritte <span class=\"_ _3\"></span>dall\u2019Originator<span class=\"_ _324\"> </span></span>Fides; i Titoli Senior sono oggetto di un\u2019operazione di prestito titoli per un valore pari a 406 milioni in favore<span class=\"_ _324\"> </span>di <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>sua <span class=\"_ _29\"></span>volta <span class=\"_ _3b\"> </span>li <span class=\"_ _29\"></span>ha <span class=\"_ _3b\"> </span>utilizzati <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>un\u2019operazione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>long<span class=\"_ _1\"></span><span class=\"ff2\">-term <span class=\"_ _3b\"></span>repo <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>controparte <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span></span>mercato.<span class=\"_ _324\"> </span>Caratteristiche d<span class=\"_ _0\"></span>elle emissioni<table class=\"s we8b hb11\" id=\"_1dc13979-a875-47f0-9bd7-5737e8825293\"><tr><td class=\"c x27f y3d2f w63e h257\"><div class=\"t m0 x67 h7c y1e20 ff3 fse fc0 sc0 ls0 ws0\">Classi </div></td><td class=\"c x836 y3d2f w73e h257\"><div class=\"t m0 x67 h7c y1e20 ff3 fse fc0 sc0 ls0 ws0\">Tipologia </div></td><td class=\"c x837 y3d30 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x838 y3d30 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x3cb y3d2f w4d6 h257\"><div class=\"t m0 x67 h7c y1e20 ff4 fse fc0 sc0 ls0 ws0\">Tasso d\u2019interesse<span class=\"_ _0\"></span><span class=\"ff3\"> </span></div></td><td></td><td class=\"c x31b y3d2f w57c h257\"><div class=\"t m0 x67 h7c y1e20 ff3 fse fc0 sc0 ls0 ws0\">Scadenza </div></td><td class=\"c x839 y3d30 we8c ha55\"><div class=\"t m0 x23f h7c y31a9 ff4 fse fc0 sc0 ls0 ws0\">Rating Moody\u2019<span class=\"_ _0\"></span>s/Fitch<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x837 y3d31 we8d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">emissione<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x838 y3d31 we8e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x839 y3d31 we8f ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(*)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3d32 w63e h257\"><div class=\"t m0 x67 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x836 y3d32 w73e h257\"><div class=\"t m0 x67 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">Senior </div></td><td></td><td class=\"c x83a y3d32 w73f h257\"><div class=\"t m0 xb7 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">436.000 </div></td><td class=\"c x4ad y3d32 w4ae h257\"><div class=\"t m0 xb7 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">218.449 </div></td><td class=\"c x83b y3d33 we90 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Euribor<span class=\"_ _324\"> </span></div></td><td class=\"c x83c y3d33 we91 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3M+1<span class=\"_ _0\"></span>,30<span class=\"_ _324\"> </span></div></td><td class=\"c x83d y3d33 we92 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gennaio<span class=\"_ _324\"> </span></div></td><td class=\"c x601 y3d32 w740 h257\"><div class=\"t m0 x67 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">Aa3 / AA </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x83b y3d34 we93 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(spread)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x83d y3d34 we94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2039<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3d35 w63e h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x836 y3d35 w73e h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">Junior </div></td><td></td><td class=\"c x83a y3d35 w73f h727\"><div class=\"t m0 x2c h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">71.362 </div></td><td class=\"c x4ad y3d35 w4ae h727\"><div class=\"t m0 x2c h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">71.362 </div></td><td class=\"c x3cb y3d35 w4d6 h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">2,00 </div></td><td></td><td class=\"c x83d y3d36 we92 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gennaio<span class=\"_ _324\"> </span></div></td><td class=\"c x601 y3d35 w740 h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">n.a. </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x83d y3d37 we94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2039<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x836 y3d38 w73e h24f\"><div class=\"t m0 x67 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x83a y3d38 w73f h24f\"><div class=\"t m0 x2f h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">507.362 </div></td><td class=\"c x4ad y3d38 w4ae h24f\"><div class=\"t m0 xb7 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">289.811 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d39 w382 h597\"><div class=\"t m0 x67 h56d y25bd ff6 fse fc0 sc0 ls0 ws0\">(*) Rating al 31 <span class=\"_ _0\"></span>dicembre 2024<span class=\"ls3b\">. </span> </div><div class=\"t m0 x67 h56d ye29 ff6 fse fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Nell'ambito <span class=\"_ _2\"></span>dell'operazione <span class=\"_ _2\"></span>l\u2019Ori<span class=\"_ _1\"></span>ginator <span class=\"_ _2\"></span>Fides <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>assunto <span class=\"_ _2\"></span>l'<span class=\"_ _1\"></span>incarico <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Servicer <span class=\"_ _2\"></span>ges<span class=\"_ _1\"></span>tendo <span class=\"_ _2\"></span>l'incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>crediti.<span class=\"_ _324\"> </span>Operazione Desio SME rea<span class=\"_ _1\"></span>lizzata da <span class=\"_ _1\"></span>Banco Desio e della Brianza S.p.A.<span class=\"_ _324\"> </span>Con  <span class=\"ff5\">riferimento <span class=\"_ _3d\"> </span>all\u2019Operazio<span class=\"_ _1\"></span>ne  \u201cDesio <span class=\"_ _3d\"> </span>SME\u201d,  descritta <span class=\"_ _3d\"> </span>nel  precedente <span class=\"_ _3d\"> </span>paragrafo  \u201cC. <span class=\"_ _3d\"> </span>Operazioni <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span></span>cartolarizzazione\u201d, <span class=\"_ _3d\"> </span>Banco <span class=\"_ _3d\"> </span>Des<span class=\"_ _1\"></span><span class=\"ff2\">io <span class=\"_ _3d\"> </span>ha <span class=\"_ _3d\"> </span>ceduto <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _3d\"> </span>veicolo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>cartola<span class=\"_ _1\"></span>rizz<span class=\"_ _1\"></span>azione <span class=\"_ _3d\"> </span>app<span class=\"_ _1\"></span>ositamente<span class=\"_ _324\"> </span></span>costituita <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>SME <span class=\"_ _3\"></span>SPV <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>rl, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>finanziamenti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>PMI <span class=\"_ _3\"></span>italiane, <span class=\"_ _3\"></span>ipotecari,<span class=\"_ _324\"> </span>chirografari <span class=\"_ _3b\"> </span>e, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>parte, <span class=\"_ _29\"></span>garantiti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>Medio <span class=\"_ _3b\"></span>Credito <span class=\"_ _29\"></span>Centrale <span class=\"_ _3b\"> </span>(44%), <span class=\"_ _3b\"> </span>erogati <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span>Brianza S.p.A. (o dall\u2019incorpo<span class=\"_ _1\"></span>rata Banca Popolare di Spoleto S.p.A.)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span>A fronte di detta operazione, la s<span class=\"_ _1\"></span>ociet\u00e0 veicolo ha emesso<span class=\"_ _1\"></span> le seguenti due cla<span class=\"_ _1\"></span>ssi di Titoli e un Loans<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff29\">Cl<span class=\"_ _1\"></span>ass A1 Loan (\u20ac 2<span class=\"_ _1\"></span>00 milioni) sottoscritto da JP Morga<span class=\"_ _1\"></span>n Milan Branch<span class=\"_ _3\"></span><span class=\"ff2a\">,<span class=\"_ _324\"> </span></span></span></span>-<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff29\">Cl<span class=\"_ _1\"></span>ass A2 Notes (\u20ac 14<span class=\"_ _1\"></span>5 milioni) <span class=\"ff2a\">sottosc<span class=\"_ _1\"></span>ritte da Banco Desio,<span class=\"_ _324\"> </span></span></span></span>-<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff29\">Cl<span class=\"_ _1\"></span>ass B Junior (\u20ac <span class=\"_ _1\"></span>198 milioni) sottoscritte da Banco Des<span class=\"_ _1\"></span>io.<span class=\"_ _324\"> </span></span></span>Le <span class=\"_ _0\"></span>notes <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Clas<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>A2, <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _2\"></span>interament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sottoscritte <span class=\"_ _0\"></span>dall\u2019Originator B<span class=\"_ _0\"></span>anco <span class=\"_ _0\"></span>Desio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>al 31 <span class=\"_ _2\"></span>dicembre 2024,<span class=\"_ _324\"> </span>non risultano essere state utiliz<span class=\"_ _1\"></span>zate in nessuna operazione di long<span class=\"_ _1\"></span>-term repo.<span class=\"_ _324\"> </span>Operazioni di aut<span class=\"_ _0\"></span>o-cartolarizza<span class=\"_ _0\"></span>zione non cancellate<span class=\"_ _0\"></span> dal bilan<span class=\"_ _0\"></span>cio<span class=\"_ _324\"> </span>Societ\u00e0 VeicoloOriginator<span class=\"_ _324\"> </span>Data emissione<span class=\"_ _0\"></span> titoliOperazione<span class=\"_ _324\"> </span>Tipologia di<span class=\"_ _324\"> </span>cartolarizzazion<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Desio SME SPV S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>della<span class=\"_ _324\"> </span>Brianza S.p.A.<span class=\"_ _324\"> </span>Febbraio <span class=\"ls3f\">202</span>4<span class=\"_ _324\"> </span>Desio SME<span class=\"_ _324\"> </span>Crediti in bonis<span class=\"_ _324\"> </span>Il <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>Notes <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Classe <span class=\"_ _3\"></span>A, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>risulta <span class=\"_ _1\"></span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>seguente<span class=\"_ _324\"> </span>tabella. <table class=\"s we95 hb12\" id=\"_ff71b6bc-dc8f-4974-a1dd-4e77a42715db\"><tr><td class=\"c x83f y3d3a w73c h24f\"><div class=\"t m0 x67 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Originator </div></td><td class=\"c x840 y3d3a w73d h24f\"><div class=\"t m0 xb6 h7c ye29 ff3 fse fc0 sc0 ls11a ws0\">  <span class=\"ls0\">Valore 31.1<span class=\"_ _0\"></span>2.2024</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x83f y3d3b w73c h24f\"><div class=\"t m0 x67 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco Desio S.<span class=\"_ _0\"></span>p.A. </div></td><td class=\"c x840 y3d3b w73d h24f\"><div class=\"t m0 x33 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">87.210 </div></td></tr></table>1.5. RISCHI OPERATIVI<span class=\"_ _324\"> </span>Informazioni di natura qualit<span class=\"_ _1\"></span>ativa<span class=\"_ _324\"> </span>A. Aspetti generali, procedure di gestione e metodi di misurazione del rischio operativo <span class=\"_ _d6\"> </span>Per <span class=\"_ _1\"></span>\u201crischio <span class=\"_ _3\"></span>operativo\u201d, <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ntende <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>inade<span class=\"_ _1\"></span>guatezza <span class=\"_ _3\"></span>o dalla <span class=\"_ _3\"></span>disfunzione <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span>processi, <span class=\"_ _29\"></span>risorse <span class=\"_ _29\"></span>umane <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>sistemi <span class=\"_ _29\"></span>interni, <span class=\"_ _3b\"> </span>oppure <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>eventi <span class=\"_ _29\"></span>esoge<span class=\"_ _1\"></span>ni, <span class=\"_ _29\"></span>ivi <span class=\"_ _3b\"></span>compreso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _3b\"></span>giuridico <span class=\"_ _29\"></span>(cfr.<span class=\"_ _324\"> </span>regolamento UE 575/2013).<span class=\"_ _324\"> </span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>definizione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>operativo <span class=\"_ _1\"></span>sopra <span class=\"_ _3\"></span>riportata <span class=\"_ _3\"></span>all\u2019interno <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>modello<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>dei<span class=\"_ _324\"> </span>Rischi Operativi approva<span class=\"_ _1\"></span>to e formalizzato all\u2019interno della normativa az<span class=\"_ _1\"></span>iendale.<span class=\"_ _324\"> </span>In <span class=\"_ _2d\"> </span>tale <span class=\"_ _2d\"> </span>ambito <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _2d\"> </span>uno <span class=\"_ _2d\"> </span>specifico <span class=\"_ _2d\"> </span>ma<span class=\"_ _1\"></span>croprocesso <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _2d\"> </span>operativi <span class=\"_ _2d\"> </span>(definito<span class=\"_ _324\"> </span>Framework di ORM) che si compone delle segu<span class=\"_ _1\"></span>enti fasi:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Identificazione: rilevazione, raccolta e clas<span class=\"_ _1\"></span>sificazione delle <span class=\"_ _1\"></span>informazioni relati<span class=\"_ _1\"></span>ve ai rischi operativi;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Valutazione:  valutazione  in  termini  economici  dei  rischi  operativi  rilevati  conne<span class=\"_ _0\"></span>ssi  all\u2019operativit\u00e0<span class=\"_ _324\"> </span></span></span>aziendale;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Monitoraggio <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>reporting: <span class=\"_ _2c\"> </span>raccolta <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>organizzazione <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>monitorare<span class=\"_ _324\"> </span></span></span>l\u2019evoluzione dell\u2019esposizione al rischio o<span class=\"_ _1\"></span>perativo;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Mitigazione e controllo:<span class=\"_ _1\"></span> trasferimento del rischio e miglio<span class=\"_ _1\"></span>ramento dei processi aziendali.<span class=\"_ _324\"> </span></span></span>A supporto del modello di gestione dei rischi operati<span class=\"_ _1\"></span>vi sono stati<span class=\"_ _1\"></span> formalizzati i seguenti processi operativi:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Loss  Data <span class=\"_ _2c\"> </span>Collection  <span class=\"ff5\">\u2013</span>  proce<span class=\"_ _0\"></span>sso  strutturato <span class=\"_ _2c\"> </span>per  la <span class=\"_ _2c\"> </span>raccolta  delle <span class=\"_ _2c\"> </span>perdite  operative  manifestate<span class=\"_ _324\"> </span></span></span>all\u2019interno della Banca;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Risk <span class=\"_ _3\"></span>Self <span class=\"_ _1\"></span>Assessment <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _3\"></span>strutturato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>potenziali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finalizzato<span class=\"_ _324\"> </span></span></span>ad <span class=\"_ _2\"></span>avere <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>visione <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>plessiva <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>eventi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>rappresentata <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>macro<span class=\"_ _1\"></span>-processo<span class=\"_ _324\"> </span>aziendale;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Determinazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"> </span>patrimoniale <span class=\"_ _3b\"> </span>TSA <span class=\"_ _3b\"> </span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>calcola <span class=\"_ _3b\"></span>il <span class=\"_ _3b\"></span>requisito <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"></span>con<span class=\"_ _324\"> </span></span></span>metodo <span class=\"_ _1\"></span>denominato \u201c<span class=\"_ _1\"></span>Traditional <span class=\"_ _1\"></span>Standardised <span class=\"_ _1\"></span>Approach\u201d. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di adempier<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requisiti<span class=\"_ _324\"> </span>normativi <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>materia, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>dotato <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _3f\"> </span>o<span class=\"_ _1\"></span>perativo <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>metodologia <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>allocazione<span class=\"_ _324\"> </span>dell\u2019Indicatore Rilevante <span class=\"_ _1\"></span>nelle 8 <span class=\"_ _1\"></span>linee di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>previste dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _1\"></span>e si <span class=\"_ _1\"></span>\u00e8 dotato di <span class=\"_ _1\"></span>un\u2019apposita<span class=\"_ _324\"> </span>procedura informatica interna.<span class=\"_ _324\"> </span>La <span class=\"_ _3f\"> </span>Di<span class=\"_ _1\"></span>rezione <span class=\"_ _3f\"> </span>Risk<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>Management, <span class=\"_ _2d\"> </span>nell\u2019ambito <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>quanto <span class=\"_ _2d\"> </span>definito <span class=\"_ _3f\"> </span>nella <span class=\"_ _2d\"> </span>normati<span class=\"_ _1\"></span>va <span class=\"_ _3f\"> </span>interna, <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>strutturato<span class=\"_ _324\"> </span>un\u2019adeguata attivit\u00e0 <span class=\"_ _0\"></span>di monitoraggio e<span class=\"_ _0\"></span> reporting <span class=\"_ _0\"></span>in tema <span class=\"_ _0\"></span>rischi operativi <span class=\"_ _0\"></span>integrandola con i <span class=\"_ _2\"></span>dettami<span class=\"_ _1\"></span> della<span class=\"_ _324\"> </span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>merito <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Coordinamento <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>funzioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollo.<span class=\"_ _324\"> </span>Relativamente <span class=\"_ _47\"> </span>agli <span class=\"_ _40\"> </span>even<span class=\"_ _1\"></span>ti <span class=\"_ _47\"> </span>pregiudizievoli <span class=\"_ _47\"> </span>raccolti <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>Database <span class=\"_ _40\"> </span>delle <span class=\"_ _47\"> </span>Perdite <span class=\"_ _47\"> </span>Operative <span class=\"_ _47\"> </span>A<span class=\"_ _0\"></span>ziendale<span class=\"_ _324\"> </span>(DBPOA), \u00e8 stato imple<span class=\"_ _1\"></span>mentato un sistema <span class=\"_ _1\"></span>di reporting in <span class=\"_ _1\"></span>grado di fornire<span class=\"_ _1\"></span> tutte le informazio<span class=\"_ _1\"></span>ni rigu<span class=\"_ _1\"></span>ardanti<span class=\"_ _324\"> </span>gli <span class=\"_ _3\"></span>eventi <span class=\"_ _29\"></span>medesimi: <span class=\"_ _3\"></span>num<span class=\"_ _1\"></span>ero <span class=\"_ _29\"></span>eventi, <span class=\"_ _3\"></span>ammontare <span class=\"_ _29\"></span>perdite <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>rde <span class=\"_ _3\"></span>ed <span class=\"_ _29\"></span>eventuali <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>cuperi. <span class=\"_ _3\"></span>Tale <span class=\"_ _29\"></span>reportistica <span class=\"_ _29\"></span>\u00e8<span class=\"_ _324\"> </span>stata integrata anche con le risultanz<span class=\"_ _1\"></span>e del processo di Risk Self Assessment.<span class=\"_ _324\"> </span>In <span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>nea <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dalla <span class=\"_ _1\"></span>normativa <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>risultati <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>proces<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Loss<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ection<span class=\"_ _324\"> </span>sono comunicati tramite fluss<span class=\"_ _1\"></span>o COREP a Banca d\u2019Italia.<span class=\"_ _324\"> </span>In <span class=\"_ _2d\"> </span>tema <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>g<span class=\"_ _1\"></span>estione <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>mo<span class=\"_ _1\"></span>nitoraggio <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Outsourcing <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>definita <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>impl<span class=\"_ _1\"></span>ementata <span class=\"_ _2c\"> </span>una<span class=\"_ _324\"> </span>metodologia di valutazione del rischio connesso al<span class=\"_ _1\"></span>le terze parti.<span class=\"_ _324\"> </span>La <span class=\"_ _3\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>informatica <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>protezione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>dati <span class=\"_ _29\"></span>rappresentano <span class=\"_ _3\"></span>priorit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>attribuis<span class=\"_ _1\"></span>ce<span class=\"_ _324\"> </span>importanza <span class=\"_ _2d\"> </span>centrale <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>str<span class=\"_ _1\"></span>ategie <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span>rischi <span class=\"_ _3f\"> </span>adot<span class=\"_ _1\"></span>tando <span class=\"_ _3f\"> </span>nel <span class=\"_ _2d\"> </span>continuo <span class=\"_ _3f\"> </span>misure <span class=\"_ _2d\"> </span>conformi <span class=\"_ _2d\"> </span>alle<span class=\"_ _324\"> </span>disposizioni vige<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>materia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>privacy, <span class=\"_ _0\"></span>alle normative <span class=\"_ _2\"></span>di sicurezza <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>principali standard <span class=\"_ _2\"></span>di settore <span class=\"_ _2\"></span>con<span class=\"_ _324\"> </span>l\u2019obiettivo <span class=\"_ _3\"></span>di garantire <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _1\"></span>informativi <span class=\"_ _3\"></span>da eventi <span class=\"_ _3\"></span>che po<span class=\"_ _1\"></span>ssano <span class=\"_ _1\"></span>avere <span class=\"_ _3\"></span>impatti <span class=\"_ _1\"></span>negativi<span class=\"_ _324\"> </span>su Banco Desio e della Brianza e sui dir<span class=\"_ _1\"></span>itti degli interessati. La <span class=\"_ _29\"></span>gestione, <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>controllo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>ris<span class=\"_ _1\"></span>chi <span class=\"_ _29\"></span>informatici <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza, <span class=\"_ _29\"></span>ivi <span class=\"_ _29\"></span>incluso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>cyber, <span class=\"_ _3\"></span>\u00e8<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> incardinata nel pi\u00f9 ampio sis<span class=\"_ _1\"></span>tema dei controlli interni e di gestione dei ri<span class=\"_ _1\"></span>schi adottato dal Banco Desio.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> Con <span class=\"_ _2c\"> </span>riferimento  ai <span class=\"_ _2d\"> </span>princi<span class=\"_ _1\"></span>pali  presidi <span class=\"_ _2d\"> </span>operat<span class=\"_ _1\"></span>ivi <span class=\"_ _2c\"> </span>ed  organizzativi <span class=\"_ _2c\"> </span>attualmente <span class=\"_ _2c\"> </span>in  essere <span class=\"_ _2d\"> </span>per  garantire <span class=\"_ _2d\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> sicurezza e la protezione dei dati si <span class=\"_ _1\"></span>rappresenta che il Banco Desio \u00e8 dotato di:<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _3d\"> </span>pro<span class=\"_ _1\"></span>cesso <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>ICT<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>Ri<span class=\"_ _1\"></span>sk <span class=\"_ _40\"> </span>Assessment <span class=\"_ _40\"> </span>volto <span class=\"_ _40\"> </span>ad <span class=\"_ _40\"> </span>identif<span class=\"_ _1\"></span>icare <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>misurar<span class=\"_ _1\"></span>e <span class=\"_ _40\"> </span>l\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>al <span class=\"_ _40\"> </span>rischio<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>informatico <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sicurezz<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>Tale <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>inclusivo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>sistema<span class=\"_ _324\"> </span> informativo della banca acquisito<span class=\"_ _1\"></span> in full-outs<span class=\"_ _1\"></span>ourcing da Cedacri S.p.a.;  \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">un <span class=\"_ _0\"></span>sistema di <span class=\"_ _0\"></span>key <span class=\"_ _0\"></span>risk indicators atti <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>monitorare nel <span class=\"_ _2\"></span>continuo l\u2019esposizione alle <span class=\"_ _0\"></span>principali minacce<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>informatiche in <span class=\"_ _1\"></span>tema di <span class=\"_ _1\"></span>sicurezza dei <span class=\"_ _1\"></span>dati, tr<span class=\"_ _1\"></span>a cui: eventi che impl<span class=\"_ _1\"></span>ichino la <span class=\"_ _1\"></span>violazione delle norme<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prass<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>aziendali <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicur<span class=\"_ _1\"></span>ezza <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>frodi <span class=\"_ _3\"></span>informatiche, <span class=\"_ _1\"></span>attacchi<span class=\"_ _324\"> </span> attraverso internet <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>malfunzionamenti e<span class=\"_ _0\"></span> disservizi), <span class=\"_ _0\"></span>tentativi fraudolenti <span class=\"_ _2\"></span>aventi ad ogge<span class=\"_ _0\"></span>tto i <span class=\"_ _0\"></span>canali<span class=\"_ _324\"> </span> di virtual banking e fenomeni malware potenzia<span class=\"_ _1\"></span>li rilevati sui vetto<span class=\"_ _1\"></span>ri e<span class=\"_ _1\"></span>-mail o web;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valutazione <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>terze <span class=\"_ _29\"></span>parti <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>presi<span class=\"_ _1\"></span>di <span class=\"_ _29\"></span>organizzativi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>tecnologici <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>queste<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ultime pongono <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere per <span class=\"_ _1\"></span>garantire, <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>aspetti, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sicurezza info<span class=\"_ _1\"></span>rmatica e <span class=\"_ _1\"></span>la continuit\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> operativa <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>servizi erogati <span class=\"_ _2\"></span>sia in <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di contrattualizzazione, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>l\u2019intero <span class=\"_ _0\"></span>ciclo<span class=\"_ _324\"> </span> di vita del rapporto;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un <span class=\"_ _2d\"> </span>processo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>DPIA <span class=\"_ _2d\"> </span>(Data <span class=\"_ _2d\"> </span>Protection <span class=\"_ _2d\"> </span>Impact <span class=\"_ _2d\"> </span>Assessment), <span class=\"_ _2d\"> </span>volto <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>valutare <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>necessit\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>proporzionalit\u00e0 <span class=\"_ _1\"></span>dei tr<span class=\"_ _1\"></span>attamenti privacy, valut<span class=\"_ _1\"></span>are e <span class=\"_ _1\"></span>gestire <span class=\"_ _1\"></span>gli ev<span class=\"_ _1\"></span>entuali rischi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i dir<span class=\"_ _1\"></span>itti e <span class=\"_ _1\"></span>le libert\u00e0<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> dei <span class=\"_ _3b\"> </span>soggetti <span class=\"_ _3f\"> </span>interessati, <span class=\"_ _3f\"> </span>stabilire <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>necessit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>impl<span class=\"_ _1\"></span>ementare <span class=\"_ _3b\"> </span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>mitig<span class=\"_ _1\"></span>azione <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>fro<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span> eventuali <span class=\"_ _3d\"> </span>carenze <span class=\"_ _40\"> </span>riscontrate <span class=\"_ _40\"> </span>in <span class=\"_ _3d\"> </span>merito <span class=\"_ _40\"> </span>all\u2019esistenza <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>all\u2019efficacia <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>adeguati<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>presidi <span class=\"_ _40\"> </span>fisici,<span class=\"_ _324\"> </span> organizzativi e tecnologici;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">formazione <span class=\"_ _2\"></span>interna <span class=\"_ _2\"></span>relativamente <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>nor<span class=\"_ _1\"></span>mativa <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tema <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>sicurezza <span class=\"_ _2\"></span>informativas, <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>otection<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ed alle modalit\u00e0 di trattamento e protezio<span class=\"_ _1\"></span>ne dei dati;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure <span class=\"_ _8d\"> </span>antifrode <span class=\"_ _8e\"> </span>in <span class=\"_ _8d\"> </span>progressivo <span class=\"_ _8e\"> </span>potenziamento <span class=\"_ _8d\"> </span>rispetto <span class=\"_ _8e\"> </span>alle <span class=\"_ _8d\"> </span>dinamiche <span class=\"_ _8d\"> </span>evolut<span class=\"_ _1\"></span>ive <span class=\"_ _8d\"> </span>delle<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>tecniche di attacco informatico;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione degli incidenti di sicurezz<span class=\"_ _1\"></span>a;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">procedure di gestione dei change applicat<span class=\"_ _1\"></span>ivi ed infrastrutturali;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">sistemi di <span class=\"_ _0\"></span>alerting <span class=\"_ _0\"></span>da mina<span class=\"_ _0\"></span>cce <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>attraverso il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corso a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servizi S<span class=\"_ _0\"></span>OC (Se<span class=\"_ _0\"></span>curity Operation <span class=\"_ _0\"></span>Center)<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>da parte di operatori specializ<span class=\"_ _1\"></span>zati;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">un servizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>monitoraggio giornal<span class=\"_ _1\"></span>iero delle p<span class=\"_ _1\"></span>erformance <span class=\"_ _1\"></span>di sicurezz<span class=\"_ _1\"></span>a ICT <span class=\"_ _1\"></span>mediante un<span class=\"_ _1\"></span> sistema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>rating <span class=\"_ _2c\"> </span>(valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>esterna <span class=\"_ _2c\"> </span>da  parte <span class=\"_ _2d\"> </span>di  operatore <span class=\"_ _2c\"> </span>specializzato <span class=\"_ _2c\"> </span>ampiamente  diffuso <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>livell<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span> mondiale).  Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _3\"></span>recenti <span class=\"_ _3\"></span>sviluppi <span class=\"_ _3\"></span>normativi <span class=\"_ _3\"></span>(i.e. <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>DORA), <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _3\"></span>stati <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>seguenti<span class=\"_ _324\"> </span> interventi <span class=\"_ _3\"></span>preliminari<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>impatto <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _29\"></span>normativa <span class=\"_ _29\"></span>interna <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>ambito <span class=\"_ _29\"></span>IT <span class=\"_ _3\"></span>Operation <span class=\"_ _29\"></span>ed <span class=\"_ _3\"></span>IT <span class=\"_ _29\"></span>Risk<span class=\"_ _324\"> </span> Management nonch\u00e9 sugli s<span class=\"_ _1\"></span>trumenti a supporto dei processi<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>framework <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>gestione <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>Ris<span class=\"_ _0\"></span>chio <span class=\"_ _47\"> </span>Informatico <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Si<span class=\"_ _0\"></span>curezza <span class=\"_ _47\"> </span>mediante<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>l\u2019implementazione di nuovi contr<span class=\"_ _1\"></span>olli di II livello<span class=\"_ _1\"></span><span class=\"ff2\">;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">identificazione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>metodologia <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>l\u2019identificazione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>c.d. <span class=\"_ _1\"></span>Crit<span class=\"_ _1\"></span>ical <span class=\"_ _3\"></span>or <span class=\"_ _1\"></span>Important <span class=\"_ _3\"></span>Functions<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>(CIFs), cos\u00ec come definite dal <span class=\"_ _1\"></span>Regolamento DORA;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento della metodologia di<span class=\"_ _1\"></span> Business Impact Analisys (BI<span class=\"_ _1\"></span>A);<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzamento del processo di <span class=\"_ _1\"></span>incident management e di gestione degli early <span class=\"_ _1\"></span>warnings;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">creazione <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>sinergie <span class=\"_ _a7\"> </span>nella <span class=\"_ _a7\"> </span>gestione <span class=\"_ _a7\"> </span>della <span class=\"_ _a7\"> </span>c.d. <span class=\"_ _a7\"> </span>\u201cvalue <span class=\"_ _a7\"> </span>chain\u201d <span class=\"_ _a7\"> </span>in <span class=\"_ _a7\"> </span>ambito <span class=\"_ _a7\"> </span>ICT <span class=\"_ _a7\"> </span>mediante<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>l\u2019implementazione <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>il <span class=\"_ _40\"> </span>costante <span class=\"_ _3d\"> </span>sviluppo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>to<span class=\"_ _1\"></span>ol <span class=\"_ _3d\"> </span>informatici <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>suppo<span class=\"_ _1\"></span>rto, <span class=\"_ _3d\"> </span>con <span class=\"_ _3d\"> </span>l\u2019obiettivo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span> efficientare i processi di IT Operations e Risk Management mediante l\u2019integra<span class=\"_ _1\"></span><span class=\"ff2\">zione di informazioni<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>e lo scambio di dati.   Gestione Sicurezza Logica  In <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sposta <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>esigenze <span class=\"_ _3\"></span>straordinarie <span class=\"_ _3\"></span>emerse <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>connessione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>geopolitico <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>agli<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> effetti residui da Covid-<span class=\"lsb\">19</span>, il Gr<span class=\"_ _1\"></span>uppo ha:<span class=\"_ _324\"> </span>\u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rafforzato <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>ure <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sicurezza <span class=\"_ _3\"></span>contro <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>attacchi <span class=\"_ _3\"></span>cyber <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iative <span class=\"_ _3\"></span>dichiarate<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>nello specifico piano investimenti dichiarato nel doc<span class=\"_ _1\"></span>umento di \"Piano di Sicure<span class=\"_ _1\"></span>zza Informatica\";<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto <span class=\"_ _2\"></span>le policy <span class=\"_ _2\"></span>rule <span class=\"_ _2\"></span>presenti <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>sistemi <span class=\"_ _0\"></span>firewall <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>controlli <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Office <span class=\"_ _0\"></span>365 <span class=\"_ _2\"></span>mediante <span class=\"_ _0\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>analisi<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>avanzati;<span class=\"_ _324\"> </span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">sviluppato ulteriori sine<span class=\"_ _0\"></span>rgie <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il SOC <span class=\"_ _2\"></span>(Security Operation Cente<span class=\"_ _0\"></span>r) con <span class=\"_ _2\"></span>adoz<span class=\"_ _1\"></span>ione di <span class=\"_ _0\"></span>nuovi si<span class=\"_ _0\"></span>stemi di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>controllo <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>motori <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>AI con <span class=\"_ _3\"></span>attivazione di <span class=\"_ _3\"></span>sistemi in <span class=\"_ _3\"></span>cloud per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>protezione degli <span class=\"_ _3\"></span>utenti in<span class=\"_ _324\"> </span> mobilit\u00e0 e la navigazione Internet:  <span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rivisto <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>litiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>antispam <span class=\"_ _3b\"> </span>mediante <span class=\"_ _3f\"> </span>l\u2019attivazione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>configuraz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>dominio <span class=\"_ _3f\"> </span>ed <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>loro<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>monitoraggio (attivit\u00e0 di contr<span class=\"_ _1\"></span>ollo periodica);<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziato <span class=\"_ _2c\"> </span>sistemi <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>protezione <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>posta <span class=\"_ _2c\"> </span>elettronica <span class=\"_ _2c\"> </span>aziendale <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>luce <span class=\"_ _2c\"> </span>degli <span class=\"_ _2c\"> </span>attacchi <span class=\"_ _2c\"> </span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>canale sempre pi\u00f9 sofisti<span class=\"_ _1\"></span>cati con acquisizione di strumenti avanzati di mercato;<span class=\"_ _324\"> </span><span class=\"_ _3\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">previsto <span class=\"_ _1\"></span>uno <span class=\"_ _1\"></span>specifico <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>gramma fo<span class=\"_ _1\"></span>rmativo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tut<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>utenti <span class=\"_ _1\"></span>interni <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Banc<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tema <span class=\"_ _1\"></span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>cyber security con particolare focus s<span class=\"_ _1\"></span>ugli attacchi di phishing;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff5\">rafforzato <span class=\"_ _29\"></span>l\u2019impianto <span class=\"_ _29\"></span>normativo <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>materia <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>sicurezza <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>redazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>set <span class=\"_ _29\"></span>documentale<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>ispirato <span class=\"_ _3\"></span>alle best <span class=\"_ _3\"></span>practices internazionali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Sicurezza <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>Informazioni <span class=\"_ _3\"></span>(ISO27001) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ottica di adeguamento al Regolamento D<span class=\"_ _1\"></span>ORA;<span class=\"_ _324\"> </span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">potenziati i temi di vulnerabili<span class=\"_ _1\"></span>ty management con definizione di processi di ge<span class=\"_ _1\"></span>stione e<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>valutazione delle vulnerabilit<span class=\"_ _1\"></span>\u00e0 dei sistemi informativi;<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> \u2713<span class=\"ff8\"> <span class=\"_ _235\"> </span><span class=\"ff2\">rivisto i processi di Fraud Management in otti<span class=\"_ _1\"></span>ca di raccolta delle evidenze delle operaz<span class=\"_ _1\"></span>ioni di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>online banking e relativa reportis<span class=\"_ _1\"></span>tica per le funzioni Legali e di controllo av<span class=\"_ _1\"></span>viando il progetto di<span class=\"_ _324\"> </span> integrazione per una soluzione di transaction monit<span class=\"_ _1\"></span>oring.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Business Continuity Management<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In particolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>business continuity manag<span class=\"_ _1\"></span>ement ha<span class=\"_ _1\"></span> assicurato<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>continuit\u00e0 operativa <span class=\"_ _1\"></span>dei processi <span class=\"_ _1\"></span>critici<span class=\"_ _324\"> </span> e <span class=\"_ _29\"></span>sis<span class=\"_ _1\"></span>temici <span class=\"_ _29\"></span>mediante <span class=\"_ _3b\"> </span>l\u2019individuazio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risorse <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>business <span class=\"_ _3b\"></span>continuity <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>operare <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>Smart<span class=\"_ _324\"> </span> working,  fornendo <span class=\"_ _2c\"> </span>a  tutto <span class=\"_ _2c\"> </span>il  personale  individuato <span class=\"_ _2c\"> </span>dispositivi  laptop  e <span class=\"_ _2d\"> </span>smartphone.  I  nuovi <span class=\"_ _2c\"> </span>standard<span class=\"_ _324\"> </span> implementati <span class=\"_ _3b\"></span>all\u2019interno <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Business <span class=\"_ _3b\"> </span>Imp<span class=\"_ _1\"></span>act <span class=\"_ _3b\"> </span>Analysis<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>(BIA) <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"></span>analisi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rischio <span class=\"_ _3b\"> </span>inerente <span class=\"_ _3b\"> </span>(RIA) <span class=\"_ _3b\"> </span>han<span class=\"_ _1\"></span>no<span class=\"_ _324\"> </span> portato <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>una <span class=\"_ _3b\"> </span>metodologia <span class=\"_ _3f\"> </span>pi\u00f9 <span class=\"_ _3f\"> </span>accurata <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>dettaglio <span class=\"_ _3f\"> </span>nell\u2019analisi <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>resilienza <span class=\"_ _3b\"> </span>i<span class=\"_ _3\"></span><span class=\"ff2\">n <span class=\"_ _3b\"> </span>ottica <span class=\"_ _3f\"> </span>business<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>continuity. <span class=\"_ _3\"></span>Sono <span class=\"_ _29\"></span>stati <span class=\"_ _29\"></span>inoltre <span class=\"_ _3\"></span>svolti <span class=\"_ _29\"></span>test <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>garanzia <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>correttezza <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>procedure <span class=\"_ _3\"></span>nei <span class=\"_ _29\"></span>seguenti <span class=\"_ _3\"></span>ambiti:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> sistemi <span class=\"_ _3b\"></span>informativi <span class=\"_ _29\"></span>interni <span class=\"_ _3b\"> </span>(inclusa <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>connettivit\u00e0), <span class=\"_ _3b\"> </span>sistemi <span class=\"_ _29\"></span>esterni <span class=\"_ _3b\"> </span>(i.e. <span class=\"_ _3b\"></span>IT <span class=\"_ _29\"></span>outsourcer <span class=\"_ _3b\"></span>Cedacri <span class=\"_ _29\"></span>S.p.A.) <span class=\"_ _3b\"> </span>dove<span class=\"_ _324\"> </span> sono <span class=\"_ _1\"></span>stati <span class=\"_ _1\"></span>esegui<span class=\"ls49\">ti <span class=\"_ _1\"></span></span><span class=\"ff5\">sia <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>\u201cin <span class=\"_ _1\"></span>boll<span class=\"_ _1\"></span>a\u201d <span class=\"_ _1\"></span></span>(effettuato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>ambient<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>isolato <span class=\"_ _1\"></span>senza <span class=\"_ _1\"></span>interdipendenze <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>temi<span class=\"_ _324\"> </span> e canali<span class=\"ls16\">) </span>sia il test dei can<span class=\"_ _1\"></span>ali digitali, mercati finanziari<span class=\"_ _1\"></span> e sistemi di <span class=\"_ _1\"></span><span class=\"ff5\">erogazione dell\u2019energia elettrica.<span class=\"_ _324\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span></span> Rischio relativo alle responsab<span class=\"_ _1\"></span>ilit\u00e0 amministrativ<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> Per il <span class=\"_ _2\"></span>presidi<span class=\"_ _1\"></span>o de<span class=\"_ _0\"></span>i rischi di <span class=\"_ _2\"></span>c<span class=\"_ _1\"></span>ommissione di <span class=\"_ _2\"></span>reati<span class=\"_ _1\"></span> ai <span class=\"_ _0\"></span>sensi del <span class=\"_ _0\"></span>D.Lgs. n.231/2001 \u201cDisciplina <span class=\"_ _2\"></span>della responsabilit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _324\"> </span> amministrativa <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>persone <span class=\"_ _2d\"> </span>giuridiche, <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>associaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>prive <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>personalit\u00e0<span class=\"_ _324\"> </span> giuridica\u201d, <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>hann<span class=\"ff2\">o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>adot<span class=\"_ _1\"></span>tato <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>organizzativo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>prevenzione. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>gilanza<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>sull\u2019efficace attuazione dei predetti modelli \u00e8 stata <span class=\"_ _1\"></span>demandata a uno specifi<span class=\"_ _1\"></span>co organismo interno.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2\"> </span>Rischi connessi al contenzioso legale in essere<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Per <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _0\"></span>legale <span class=\"_ _2\"></span>le singole <span class=\"_ _0\"></span>funzioni <span class=\"_ _0\"></span>aziendali, <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>rappo<span class=\"_ _1\"></span>rti <span class=\"_ _0\"></span>con la <span class=\"_ _2\"></span>clientela, <span class=\"_ _0\"></span>operano con<span class=\"_ _324\"> </span> schemi <span class=\"_ _29\"></span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>standard <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>comunque <span class=\"_ _3b\"> </span>previamente <span class=\"_ _3b\"> </span>valutati <span class=\"_ _3b\"> </span>dalle <span class=\"_ _29\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _3b\"></span>aziendali <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>eposte. <span class=\"_ _3b\"></span>Ci\u00f2<span class=\"_ _324\"> </span> premesso  va  evidenziato  che  la<span class=\"_ _1\"></span>  maggior  parte<span class=\"_ _1\"></span>  delle  caus<span class=\"_ _1\"></span>e  passive  in  cors<span class=\"_ _1\"></span>o  a  fine  esercizio  sono<span class=\"_ _324\"> </span> ricomprese  ne<span class=\"_ _0\"></span>ll\u2019ambito  di <span class=\"_ _2c\"> </span>vertenze  riguardanti  controversie <span class=\"_ _2c\"> </span>relativ<span class=\"_ _1\"></span>e  a <span class=\"_ _2c\"> </span>contestazioni  per <span class=\"_ _2c\"> </span>usura  e <span class=\"_ _2c\"> </span>per<span class=\"_ _324\"> </span> anatocismo ed estinzione anticipa<span class=\"_ _1\"></span>ta.<span class=\"_ _324\"> </span><span class=\"ff12\"> </span>Nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>opria <span class=\"_ _0\"></span>operativit\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 coinvolto <span class=\"_ _2\"></span>in procedime<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>giudiziari in <span class=\"_ _2\"></span>presenza dei <span class=\"_ _2\"></span>quali,<span class=\"_ _324\"> </span> ove ritenuto opportuno da<span class=\"_ _0\"></span>lle competenti funzioni azi<span class=\"_ _0\"></span>endali, sono valutate specifiche<span class=\"_ _0\"></span> previsioni di perdita.<span class=\"_ _324\"> </span> La <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>bella <span class=\"_ _3\"></span>riepil<span class=\"_ _1\"></span>oga <span class=\"_ _3\"></span>i <span class=\"_ _29\"></span>conte<span class=\"_ _1\"></span>nziosi <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>chiusura <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riferimento <span class=\"_ _3\"></span>con <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>relativi<span class=\"_ _324\"> </span> accantonamenti: <table class=\"s we96 hb13\" id=\"_c891de7c-7aad-4e55-b232-8e553fe4d7f2\"><tr><td></td><td class=\"c x842 y3d3c w6c0 h305\"><div class=\"t m0 x27 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x843 y3d3c w552 h305\"><div class=\"t m0 x2d h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Petitum </div></td><td class=\"c x844 y3d3c w749 h305\"><div class=\"t m0 x31 h764 ye31 ff12 fs17 fc0 sc0 ls0 ws0\">Fondi stanziati </div></td></tr><tr><td class=\"c x845 y3d3d w748 h765\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Cause per revocatorie </div></td><td class=\"c x842 y3d3d w6c0 h765\"><div class=\"t m0 x47 ha y13c8 ff2 fs4 fc0 sc0 ls0 ws0\">7<span class=\"fs17\"> </span></div></td><td class=\"c x843 y3d3d w552 h765\"><div class=\"t m0 xc5 ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 8,<span class=\"ff2\">7 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x844 y3d3d w749 h765\"><div class=\"t m0 x1f ha y13c8 ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1,<span class=\"ff2\">5 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr><tr><td class=\"c x845 y3d3e w748 h594\"><div class=\"t m0 x67 h4c y13cc ff2 fs17 fc0 sc0 ls0 ws0\">Altre cause   </div></td><td class=\"c x842 y3d3e w6c0 h594\"><div class=\"t m0 xee ha y216c ff2 fs4 fc0 sc0 lsb ws0\">1.87<span class=\"ls0\">2</span><span class=\"ls0\"><span class=\"fs17\"> </span></span></div></td><td class=\"c x843 y3d3e w552 h594\"><div class=\"t m0 x24 ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 132,7 mln<span class=\"ff2 fs17\"> </span></div></td><td class=\"c x844 y3d3e w749 h594\"><div class=\"t m0 x4c ha y216c ff5 fs4 fc0 sc0 ls0 ws0\">\u20ac 1<span class=\"ff2\">1,9 mln</span><span class=\"ff2\"><span class=\"fs17\"> </span></span></div></td></tr></table>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>descritte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>principali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>controversie, <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>petitum <span class=\"_ _1\"></span>superio<span class=\"_ _1\"></span>re ad <span class=\"_ _29\"></span><span class=\"ls143\">un</span> milione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>essere<span class=\"_ _324\"> </span> alla data di riferimento:<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>42<span class=\"_ _1\"></span>,0 <span class=\"_ _0\"></span>milioni. Il <span class=\"_ _2\"></span>credito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Banco, <span class=\"_ _0\"></span>ceduto ad <span class=\"_ _2\"></span>altra societ\u00e0 <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2017, \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>ammesso <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>passivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>allimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>mplessivi <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1.<span class=\"_ _1\"></span>125.000 <span class=\"_ _3\"></span>collo<span class=\"_ _1\"></span>cati, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>domand<span class=\"_ _1\"></span>a,<span class=\"_ _324\"> </span> nella  classe <span class=\"_ _2c\"> </span>dei  privilegiati  ipotecari. <span class=\"_ _2c\"> </span>In  data <span class=\"_ _2c\"> </span>28  maggio <span class=\"_ _2c\"> </span>2<span class=\"_ _1\"></span>020  era  pervenuta, <span class=\"_ _2c\"> </span>dalla  Curatela<span class=\"_ _324\"> </span> Fallimentare, <span class=\"_ _3\"></span>lettera <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>diffida <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>formulava <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>risarcimento, <span class=\"_ _3\"></span>quantificando <span class=\"_ _3\"></span>il<span class=\"_ _324\"> </span> danno <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>misura <span class=\"_ _1\"></span>ora <span class=\"_ _3\"></span>reclamata. <span class=\"_ _3\"></span>Identica <span class=\"_ _1\"></span>iniz<span class=\"_ _1\"></span>iativa <span class=\"_ _3\"></span>era <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>assunta <span class=\"_ _3\"></span>anche <span class=\"_ _1\"></span>nei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>delle<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> altre banche <span class=\"_ _1\"></span>gi\u00e0 affi<span class=\"_ _1\"></span>danti. <span class=\"_ _1\"></span>Nella co<span class=\"_ _1\"></span>municazione si <span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span>teneva che il<span class=\"_ _1\"></span> Banco, <span class=\"_ _1\"></span>pur <span class=\"_ _1\"></span>consapevole <span class=\"_ _1\"></span>dello<span class=\"_ _324\"> </span> stato <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>insolv<span class=\"_ _1\"></span>enza <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>versav<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>fallit<span class=\"_ _1\"></span>a, <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>proseguito <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>duciario <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>essere<span class=\"_ _324\"> </span> e <span class=\"_ _2d\"> </span>deliberata  l\u2019erogazione <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>nuovo <span class=\"_ _2c\"> </span>credito <span class=\"_ _2c\"> </span>(in <span class=\"_ _2c\"> </span>parte <span class=\"_ _2d\"> </span>destinato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>ripiana<span class=\"_ _1\"></span><span class=\"ff2\">mento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>precedenti<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>sospesi). <span class=\"_ _3b\"> </span>\u00c8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>immediatamente <span class=\"_ _3b\"> </span>conferito <span class=\"_ _3b\"> </span>incarico <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>legale <span class=\"_ _3b\"> </span>esterno <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>dare <span class=\"_ _3b\"> </span>riscontro<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>al<span class=\"_ _324\"> </span> Curatore <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>soll<span class=\"_ _1\"></span>ecito <span class=\"_ _29\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _29\"></span>fermo <span class=\"_ _29\"></span>dinie<span class=\"_ _1\"></span>go <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _29\"></span>pretesa. <span class=\"_ _3b\"></span>Successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>diffida <span class=\"_ _29\"></span>del<span class=\"_ _324\"> </span> fallimento di cui sopra, \u00e8 p<span class=\"_ _1\"></span>ervenuto il formale<span class=\"_ _1\"></span> atto di <span class=\"_ _1\"></span>citazione notificato al Ban<span class=\"_ _1\"></span>co ed agli Istituti di<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Credito coinvolti, per il <span class=\"_ _0\"></span>31 gennaio 2022 avanti <span class=\"_ _0\"></span>il Tribunale di Roma. La richiesta di <span class=\"_ _0\"></span>risarcimento e la<span class=\"_ _324\"> </span> somma  sono <span class=\"_ _2c\"> </span>riconfermate  come <span class=\"_ _2c\"> </span>anche  le  motivazioni  poste <span class=\"_ _2c\"> </span>a  fondamento  de<span class=\"_ _0\"></span>lla  domanda<span class=\"_ _324\"> </span> giudiziale. <span class=\"_ _3\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>CTP <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>svolto <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>consulenza <span class=\"_ _29\"></span>tecnica <span class=\"_ _3\"></span>preliminare <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ecisa <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>deve<span class=\"_ _324\"> </span> (anche) e<span class=\"_ _0\"></span>scludersi l\u2019imputabilit\u00e0 al <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>del dan<span class=\"_ _0\"></span>no come <span class=\"_ _0\"></span>determinato dal <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>corrente. A<span class=\"_ _0\"></span>ll\u2019udienza<span class=\"_ _324\"> </span> del <span class=\"_ _2\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ottobre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Curatela Fallimentare <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>insistito per <span class=\"_ _2\"></span>la CTU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _1\"></span><span class=\"ff5\">\u2019ordine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esibizione; <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>Banche<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>convenute, <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Banco <span class=\"_ _0\"></span>Desio, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>oppos<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>quanto strumentale <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>irrilevante alla <span class=\"_ _2\"></span>luce <span class=\"_ _0\"></span>delle<span class=\"_ _324\"> </span> evidenze <span class=\"_ _3\"></span>documentali <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>deposit<span class=\"_ _1\"></span>ate. <span class=\"_ _3\"></span>Il <span class=\"_ _29\"></span>Giudice <span class=\"_ _3\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>discussio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>mezzi <span class=\"_ _3\"></span>istr<span class=\"_ _1\"></span>uttori<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ha disposto CTU chiamata per il<span class=\"_ _1\"></span> giuramento alla data del 10 febbraio 202<span class=\"_ _1\"></span>5;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _40\"> </span>40,0 <span class=\"_ _47\"> </span>milioni. <span class=\"_ _47\"> </span>La <span class=\"_ _40\"> </span>Spoleto <span class=\"_ _47\"> </span>Credito <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>S<span class=\"_ _1\"></span>ervizi <span class=\"_ _47\"> </span>Soc. <span class=\"_ _40\"> </span>Coop. <span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span>SCS, <span class=\"_ _47\"> </span>ex <span class=\"_ _40\"> </span>controllante<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>dell\u2019incorporata <span class=\"_ _2d\"> </span>Banca <span class=\"_ _2d\"> </span>Popolare <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Spoleto) <span class=\"_ _2d\"> </span>nonch\u00e9 <span class=\"_ _2d\"> </span>alcuni <span class=\"_ _2d\"> </span>soci <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>cooperativa <span class=\"_ _2d\"> </span>medesima<span class=\"_ _324\"> </span> hanno notificato al Banc<span class=\"_ _0\"></span>o e ai componenti <span class=\"_ _0\"></span>del C.d.A. dell\u2019incorporata in c<span class=\"ff2\">arica nel periodo 2014-<span class=\"_ _324\"> </span></span>2016 un <span class=\"_ _2\"></span>atto<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>citazione avanti <span class=\"_ _0\"></span>al Tribunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Milano <span class=\"ff5\">\u2013</span> S<span class=\"_ _0\"></span>ezione Spec<span class=\"_ _0\"></span>ializzata delle <span class=\"_ _0\"></span>Imprese <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>al fine<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> di  ottenere  che <span class=\"_ _3d\"> </span>venga <span class=\"_ _3d\"> </span>accertata: <span class=\"_ _3d\"> </span>(i)  la <span class=\"_ _3d\"> </span>presunta  responsab<span class=\"_ _1\"></span>ilit\u00e0  dei <span class=\"_ _3d\"> </span>convenuti  con  ri<span class=\"_ _1\"></span>guardo<span class=\"_ _324\"> </span> all\u2019operazione di conferimento di n. <span class=\"_ _0\"></span>32 Sportelli bancari del Banco nell\u2019incorporata (conclusasi nel<span class=\"_ _324\"> </span> primo <span class=\"_ _0\"></span>semestre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2015) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>forza dell\u2019Accordo <span class=\"_ _2\"></span>di Investimento <span class=\"_ _0\"></span>concluso <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aprile 2014 <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>Banco<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> e  i <span class=\"_ _3d\"> </span>Commissari <span class=\"_ _3d\"> </span>Straordinari <span class=\"_ _3d\"> </span>dell\u2019incorporata, <span class=\"_ _3d\"> </span>sul <span class=\"_ _3d\"> </span>presupposto <span class=\"_ _3d\"> </span>della  non <span class=\"_ _3d\"> </span>correttezza <span class=\"_ _3d\"> </span>dei  cr<span class=\"_ _3\"></span><span class=\"ff2\">iteri<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>adottati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ramo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azienda <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mancato <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>merito <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>C.d.A.<span class=\"_ _324\"> </span> dell\u2019incorporata <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>componenti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>Compitato <span class=\"_ _3\"></span>Parti <span class=\"_ _3\"></span>Correlate; <span class=\"_ _3\"></span>(ii) <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>responsabilit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Banco<span class=\"_ _324\"> </span> con <span class=\"_ _d7\"> </span>riguardo <span class=\"_ _d2\"> </span>all\u2019asserito <span class=\"_ _d7\"> </span>inadempimento<span class=\"_ _1\"></span> <span class=\"_ _d7\"> </span>dell\u2019impegno <span class=\"_ _d2\"> </span>assunto <span class=\"_ _d2\"> </span>nell\u2019Accordo <span class=\"_ _d7\"> </span>Quadro <span class=\"_ _d2\"> </span>di<span class=\"_ _324\"> </span> concedere <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>medesima <span class=\"_ _47\"> </span>SCS <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>Euro <span class=\"_ _47\"> </span>15,0 <span class=\"_ _8d\"> </span>milioni. <span class=\"_ _47\"> </span>Oltre <span class=\"_ _47\"> </span>ai <span class=\"_ _47\"> </span>dubbi <span class=\"_ _47\"> </span>sulla<span class=\"_ _324\"> </span> legittimazione attiva<span class=\"_ _1\"></span> degli attori, s<span class=\"_ _1\"></span>i ritengono del <span class=\"_ _1\"></span>tutto <span class=\"_ _1\"></span>strumentali e <span class=\"_ _1\"></span>infondate le argomentazioni <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> soprattutto <span class=\"_ _1\"></span>priva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>supporto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span><span class=\"ff5\">obatorio <span class=\"_ _1\"></span>l\u2019abnorme <span class=\"_ _1\"></span>richiesta <span class=\"_ _1\"></span>risarcitori<span class=\"_ _1\"></span>a. <span class=\"_ _1\"></span></span>Il<span class=\"_ _1\"></span> Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Mil<span class=\"_ _1\"></span>ano,<span class=\"_ _324\"> </span> precisate le conclusioni all\u2019udienza del 28 marz<span class=\"_ _1\"></span>o 2023, ha rimesso l<span class=\"_ _1\"></span>a causa in decision<span class=\"_ _1\"></span><span class=\"ff2\">e;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3b\"></span>12,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>L\u2019attore, <span class=\"_ _29\"></span>successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>reiezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>dell\u2019Accertamento <span class=\"_ _29\"></span>Tecnico<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"_ _1\"></span> </span></span>Preventivo <span class=\"_ _0\"></span>instaurato ne<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>marzo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2018, <span class=\"_ _2\"></span>ha instaurato <span class=\"_ _2\"></span>un giudizio <span class=\"_ _2\"></span>di merito <span class=\"_ _2\"></span>presso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Tribunale <span class=\"_ _2\"></span>di Monza<span class=\"_ _324\"> </span> (prima <span class=\"_ _3b\"> </span>udienza <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>28 <span class=\"_ _3b\"> </span>marzo <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>19) <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>richiedere <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>resti<span class=\"_ _1\"></span>tuzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>somme <span class=\"_ _3b\"> </span>disposte <span class=\"_ _3b\"> </span>(bonif<span class=\"_ _1\"></span>ici <span class=\"_ _3b\"> </span>e<span class=\"_ _324\"> </span> richieste <span class=\"_ _2c\"> </span>emissioni  assegni <span class=\"_ _2d\"> </span>cir<span class=\"_ _1\"></span>colari), <span class=\"_ _2c\"> </span>secondo <span class=\"_ _2c\"> </span>l\u2019attore,  su <span class=\"_ _2d\"> </span>fi<span class=\"_ _1\"></span>rme <span class=\"_ _2c\"> </span>apocrife  e <span class=\"_ _2d\"> </span>conseguentemente<span class=\"_ _324\"> </span> distratte <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>proprio <span class=\"_ _2\"></span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019importo <span class=\"_ _2\"></span>totale <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>12,6 <span class=\"_ _2\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _2\"></span>Allo <span class=\"_ _2\"></span>stato, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>legale <span class=\"_ _2\"></span>incaricato<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>e<span class=\"ff5\">sa <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Banco, <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>dell\u2019esito <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>procedimento <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>Accertamento<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>Tecnico  Preventivo,  ha  espresso  una  valutazione  di  ris<span class=\"_ _1\"></span>chio  di  soccombenza  remoto.  La  CTU<span class=\"_ _324\"> </span> grafologica <span class=\"_ _3d\"> </span>richiesta <span class=\"_ _40\"> </span>dal <span class=\"_ _3d\"> </span>Giudice <span class=\"_ _40\"> </span>ha <span class=\"_ _3d\"> </span>conclus<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _3d\"> </span>riconducibilit\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>tutte <span class=\"_ _40\"> </span>le <span class=\"_ _3d\"> </span>sottos<span class=\"_ _1\"></span>crizioni<span class=\"_ _324\"> </span> all\u2019attore. <span class=\"_ _0\"></span>L\u2019udienza <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>l\u2019esame <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>CTU <span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>stata fissata <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>1<span class=\"_ _1\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span>febbr<span class=\"_ _1\"></span>aio <span class=\"_ _2\"></span>2021. <span class=\"_ _0\"></span>Nel <span class=\"_ _2\"></span>frattempo,<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u00e8 intervenuto il <span class=\"_ _0\"></span>decesso della controparte e <span class=\"_ _0\"></span>il Giudice ha <span class=\"_ _0\"></span>dichiarato l\u2019interruzione del <span class=\"_ _0\"></span>giudizio a far<span class=\"_ _324\"> </span> data dal <span class=\"_ _2\"></span>3 giugno 2021. La <span class=\"_ _0\"></span>causa \u00e8 <span class=\"_ _0\"></span>stata riassunta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rimessa in <span class=\"_ _0\"></span>decisione. Il <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Monza con<span class=\"_ _324\"> </span> sentenza <span class=\"_ _2d\"> </span>di  primo <span class=\"_ _2d\"> </span>gra<span class=\"_ _1\"></span>do <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>rigettato <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>domande <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>contropar<span class=\"_ _1\"></span>te. <span class=\"_ _2c\"> </span>Controparte <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>promoss<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span> appello <span class=\"_ _3\"></span>avverso <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>imo <span class=\"_ _3\"></span>grado. <span class=\"_ _3\"></span>Alla <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _3\"></span>udienza <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Corte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Appello <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Milano <span class=\"_ _3\"></span>ha<span class=\"_ _324\"> </span> fissato l\u2019udienza per la precisazione delle <span class=\"_ _1\"></span><span class=\"ff2\">conclusioni<span class=\"_ _1\"></span> il 2 aprile <span class=\"lsb\">2025</span>;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>7,3 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>ioni. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>Curatela, <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>citazione <span class=\"_ _3\"></span>notificata <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>13, <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>convenuto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>al<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>Tribunale di Perugia l\u2019incorporata Banca Popolare di Spoleto unitamente a Banca delle Marche e<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> a <span class=\"_ _3\"></span>Monte <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>Paschi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Siena <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>sentire <span class=\"_ _3\"></span>accertare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dichiarare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>nullit\u00e0 <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>inefficacia <span class=\"_ _3\"></span>e/o<span class=\"_ _324\"> </span> inopponibilit\u00e0 <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>curatela <span class=\"_ _3f\"> </span>attrice <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>essione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>credito<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>e,<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>quindi, <span class=\"_ _3b\"> </span>se<span class=\"_ _1\"></span>ntirle <span class=\"_ _3f\"> </span>condannare, <span class=\"_ _3f\"> </span>in<span class=\"_ _324\"> </span> solido, a <span class=\"_ _0\"></span>versare la <span class=\"_ _2\"></span>somma. La <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>appare de<span class=\"_ _0\"></span>stitui<span class=\"_ _1\"></span>ta di <span class=\"_ _2\"></span>ogni fondamento <span class=\"_ _0\"></span>come confermato<span class=\"_ _324\"> </span> anche <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>legale <span class=\"_ _29\"></span>fi<span class=\"_ _1\"></span>duciar<span class=\"ff5\">io <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>quale <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>affidato <span class=\"_ _29\"></span>l\u2019incarico <span class=\"_ _3b\"></span>per <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>costituzione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>giudizio<span class=\"_ _1\"></span>. <span class=\"_ _29\"></span>La<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>Banca, <span class=\"_ _3\"></span>unitamente <span class=\"_ _29\"></span>agli <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>istituti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>credito, <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>2 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2009 <span class=\"_ _29\"></span>(circa <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>anni <span class=\"_ _29\"></span>prima<span class=\"_ _324\"> </span> della <span class=\"_ _29\"></span>dichiarazione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>fallimento <span class=\"_ _29\"></span>intervenuta <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>sentenza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>21 <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span>2013), <span class=\"_ _29\"></span>a<span class=\"_ _1\"></span>veva <span class=\"_ _3b\"></span>concesso<span class=\"_ _324\"> </span> una apertura di credito alla societ\u00e0 falli<span class=\"_ _1\"></span>ta, utilizzabile nella forma tecnica dell\u2019anticipo<span class=\"_ _1\"></span> su contratti<span class=\"_ _324\"> </span> verso <span class=\"_ _29\"></span>enti <span class=\"_ _29\"></span>pubb<span class=\"_ _1\"></span>lici <span class=\"_ _29\"></span>e/o <span class=\"_ _3b\"></span>pubblica <span class=\"_ _3\"></span>amminis<span class=\"_ _1\"></span>trazione, <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>l\u2019ammontare <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _29\"></span>1 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span> ciascuna <span class=\"_ _8e\"> </span>banca; <span class=\"_ _8e\"> </span>nell\u2019att<span class=\"_ _1\"></span>o <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>concessio<span class=\"_ _1\"></span>ne<span class=\"ff2\"> <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _8e\"> </span>stata <span class=\"_ _10\"> </span>espressamente <span class=\"_ _8e\"> </span>convenuta <span class=\"_ _8e\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>rotativit\u00e0<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>dell\u2019anticipazione <span class=\"_ _3\"></span>accordata. <span class=\"_ _3\"></span><span class=\"ff2\">Il <span class=\"_ _1\"></span>Tri<span class=\"_ _1\"></span>bunale <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Perugia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>rigettare <span class=\"_ _3\"></span>le<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>prime <span class=\"_ _3\"></span>due <span class=\"_ _1\"></span>domand<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>accolto <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>domanda <span class=\"_ _1\"></span>relativa <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>proposta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>revo<span class=\"_ _1\"></span>catoria <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per<span class=\"_ _324\"> </span> l\u2019effetto  ha  dichiarato  l<span class=\"_ _0\"></span>\u2019inefficacia  del <span class=\"_ _2c\"> </span>contratto  di  cessione  di <span class=\"_ _2c\"> </span>credito,  condannando  le  tre<span class=\"_ _324\"> </span> banche in solido tra loro a restituire <span class=\"_ _0\"></span>al fallimento la somma di Euro 21,9 milioni <span class=\"_ _0\"></span>oltre interessi legali e<span class=\"_ _324\"> </span> spese <span class=\"_ _1\"></span>legali. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>proceduto <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>appell<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>entenza <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>pri<span class=\"_ _1\"></span>mo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene<span class=\"_ _324\"> </span> infondata  in <span class=\"_ _2c\"> </span>fatto  e <span class=\"_ _2c\"> </span>in  diritto, <span class=\"_ _2c\"> </span>la  cui <span class=\"_ _2c\"> </span>esecutivit\u00e0  \u00e8 <span class=\"_ _2c\"> </span>stata  sospesa <span class=\"_ _2c\"> </span>medio  tempore <span class=\"_ _2c\"> </span>dalla  Corte<span class=\"_ _324\"> </span> d\u2019Appello. L\u2019appello <span class=\"ff2\">\u00e8 in decisio<span class=\"_ _1\"></span>ne;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum di <span class=\"_ _2\"></span>Euro 5,5 milioni. <span class=\"_ _2\"></span>L\u2019at<span class=\"_ _1\"></span>trice, <span class=\"ff2\">ammessa <span class=\"_ _0\"></span>alla pr<span class=\"_ _0\"></span>ocedura di <span class=\"_ _2\"></span>amministr<span class=\"_ _1\"></span>azione straordinaria de<span class=\"_ _0\"></span>lle<span class=\"_ _324\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>grandi <span class=\"_ _0\"></span>imprese <span class=\"_ _2\"></span>in crisi <span class=\"_ _2\"></span>ex \u201cLegge <span class=\"_ _2\"></span>Marzano\u201d, aveva <span class=\"_ _2\"></span>gi\u00e0 promosso <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>maggio 2022 <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>primo giudizio<span class=\"_ _324\"> </span> nei <span class=\"_ _3\"></span>confr<span class=\"_ _1\"></span>onti <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _29\"></span>chiedendo <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>Tribunale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Roma <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>revocatoria <span class=\"_ _3\"></span>fa<span class=\"_ _1\"></span>llimentare <span class=\"_ _29\"></span>per<span class=\"_ _324\"> </span> Euro <span class=\"_ _3b\"> </span>0,7 <span class=\"_ _3f\"> </span>milio<span class=\"_ _1\"></span>ni. <span class=\"_ _3b\"> </span>Verso <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>fine <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>mese <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>Commissar<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>Str<span class=\"_ _1\"></span>aordinari <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3f\"> </span>fatto<span class=\"_ _324\"> </span> notificare <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>secondo <span class=\"_ _3\"></span>atto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>citazione, <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>esta <span class=\"_ _3\"></span>volta <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>richiesta <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>una<span class=\"_ _324\"> </span> somma <span class=\"_ _40\"> </span>complessiva <span class=\"_ _40\"> </span>pari <span class=\"_ _40\"> </span><span class=\"ff5\">a <span class=\"_ _40\"> </span>Euro <span class=\"_ _40\"> </span>389,3 <span class=\"_ _40\"> </span>milioni <span class=\"_ _40\"> </span>cal<span class=\"_ _1\"></span>colata <span class=\"_ _40\"> </span>sulla <span class=\"_ _40\"> </span>base <span class=\"_ _40\"> </span>dell\u2019aggravio <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>deficit<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>patrimoniale <span class=\"_ _3\"></span>(o <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>netto <span class=\"_ _29\"></span>patrimonial<span class=\"_ _1\"></span>e) <span class=\"_ _3\"></span>della <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>concretizzatosi <span class=\"_ _29\"></span>dal <span class=\"_ _3\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>2015 <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>31<span class=\"_ _324\"> </span> dicembre <span class=\"_ _1\"></span>2017<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>domanda <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>condanna <span class=\"_ _3\"></span>risarcitoria <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>proposta <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>via <span class=\"_ _1\"></span>solidale <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _29\"></span>pool<span class=\"_ _324\"> </span> composto da <span class=\"_ _0\"></span>32 istituti <span class=\"_ _0\"></span>di cre<span class=\"_ _0\"></span>dito e <span class=\"_ _2\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 di <span class=\"_ _2\"></span>factori<span class=\"_ _1\"></span>ng, tra <span class=\"_ _0\"></span>cui il <span class=\"_ _2\"></span>Banco,<span class=\"_ _1\"></span> ad <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> societ\u00e0 <span class=\"_ _0\"></span>di revisione<span class=\"_ _324\"> </span> e ai componenti del consi<span class=\"_ _1\"></span>glio di gestione <span class=\"_ _1\"></span>e del consiglio<span class=\"_ _1\"></span> di sorveglianza di part<span class=\"_ _1\"></span>e attrice.  <span class=\"_ _1\"></span>Alla luce<span class=\"_ _324\"> </span> dei <span class=\"_ _3\"></span>primi <span class=\"_ _3\"></span>approfondimenti <span class=\"_ _3\"></span>effettuati, <span class=\"_ _29\"></span>stant<span class=\"ff5\">e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fatto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>all\u2019inizio, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>allo<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>stato <span class=\"_ _3\"></span>ritiene <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>richieste <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>infondate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>fatto <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span> gli <span class=\"_ _29\"></span>elementi <span class=\"_ _29\"></span>informativi <span class=\"_ _29\"></span>acquis<span class=\"_ _1\"></span>iti <span class=\"_ _29\"></span>nella <span class=\"_ _29\"></span>fase <span class=\"_ _29\"></span>istruttoria <span class=\"_ _29\"></span>che <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>portato <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>concess<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>utuo<span class=\"_ _324\"> </span> chirografo <span class=\"_ _2c\"> </span>concesso  nel <span class=\"_ _2c\"> </span>mese  di <span class=\"_ _2c\"> </span>luglio <span class=\"_ _2c\"> </span>2016  non  e<span class=\"_ _0\"></span>rano <span class=\"_ _2c\"> </span>tali  da <span class=\"_ _2c\"> </span>palesare  elementi <span class=\"_ _2c\"> </span>di  dissesto<span class=\"_ _324\"> </span> economico-finanziario della controparte che si <span class=\"_ _0\"></span>trovava in una <span class=\"_ _0\"></span>fase di sviluppo <span class=\"_ _2\"></span>del proprio business<span class=\"_ _324\"> </span> con investimenti ne<span class=\"_ _0\"></span>l settore delle <span class=\"_ _0\"></span>concessioni (anche all\u2019e<span class=\"ff2\">stero e anche <span class=\"_ _0\"></span>mediante l'acquisizione di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>aziende <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>specifici <span class=\"_ _2d\"> </span>know <span class=\"_ _3f\"> </span>how<span class=\"_ _1\"></span>). <span class=\"_ _3f\"> </span>La <span class=\"_ _3f\"> </span>causa <span class=\"_ _3f\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>stata <span class=\"_ _3f\"> </span>interr<span class=\"_ _1\"></span>otta <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>decesso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>uno <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>legali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> L\u2019attrice <span class=\"_ _3f\"> </span>ha <span class=\"_ _3b\"> </span>deposit<span class=\"_ _1\"></span>ato <span class=\"_ _3f\"> </span>ricorso <span class=\"_ _3b\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>riassunzio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>causa<span class=\"_ _3\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>fissato <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>prima<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>udienza i<span class=\"ls7\">l 25</span> febbraio 2025; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">Petitum <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Euro <span class=\"_ _3\"></span>3,6 <span class=\"_ _29\"></span>milioni. <span class=\"_ _29\"></span>La <span class=\"_ _29\"></span>Curatela <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>Fallimento <span class=\"_ _29\"></span>ha <span class=\"_ _3\"></span>citato <span class=\"_ _29\"></span>l\u2019incorporata <span class=\"_ _3\"></span>Banca <span class=\"_ _29\"></span>Popolare <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>Spoleto <span class=\"_ _1\"></span>avanti <span class=\"_ _3\"></span>il T<span class=\"_ _1\"></span>ribunale <span class=\"_ _3\"></span>di Perugia <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>Sezione sp<span class=\"_ _1\"></span>ecializ<span class=\"_ _1\"></span>zata <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>materia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>impr<span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>(prima <span class=\"_ _3\"></span>udienza<span class=\"_ _324\"> </span> fissata <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>4 <span class=\"_ _3f\"> </span>novembre <span class=\"_ _3b\"> </span>2019) <span class=\"_ _3f\"> </span>chiedendo <span class=\"_ _3f\"> </span>l\u2019accertamento <span class=\"_ _3b\"> </span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff2\">annullabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3f\"> </span>ex <span class=\"_ _3b\"> </span>art. <span class=\"_ _3f\"> </span>2377 <span class=\"_ _3b\"> </span>CC <span class=\"_ _3f\"> </span>della<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>delibera assembleare di <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Popolare <span class=\"_ _1\"></span>di Spoleto S.p.A. <span class=\"_ _1\"></span>del 7 <span class=\"_ _1\"></span>maggio 2019 <span class=\"_ _1\"></span>che ha <span class=\"_ _1\"></span>approvato <span class=\"_ _1\"></span>il<span class=\"_ _324\"> </span> Progetto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>fusione <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>incorporazione <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>stessa <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A. <span class=\"_ _3b\"> </span>per<span class=\"_ _324\"> </span> mancanza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>incongruit\u00e0 <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>determinazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>le azioni<span class=\"_ _324\"> </span> delle due banche <span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>condanna a ris<span class=\"_ _1\"></span>arcire il Fallimento per <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>esunto danno che ad <span class=\"_ _1\"></span>esso<span class=\"_ _324\"> </span> avrebbe cagio<span class=\"_ _1\"></span>nato <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conseguenza <span class=\"_ _1\"></span>dell\u2019incongruit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio, <span class=\"_ _1\"></span>danno <span class=\"_ _1\"></span>quanti<span class=\"_ _1\"></span><span class=\"ff2\">ficato<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>da controparte <span class=\"_ _2\"></span>in Euro 3,<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>milioni o <span class=\"_ _2\"></span>nella somma <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>o minore <span class=\"_ _2\"></span>che risulter\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>giustizia. Fe<span class=\"_ _0\"></span>rmo<span class=\"_ _324\"> </span> restando <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>2504<span class=\"_ _1\"></span><span class=\"ff2\">-</span>quater <span class=\"_ _1\"></span>CC, <span class=\"_ _3\"></span>essendo <span class=\"_ _3\"></span>ormai <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>eseguita <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019iscrizione <span class=\"_ _3\"></span>dell\u2019atto<span class=\"_ _324\"> </span> di <span class=\"_ _1\"></span>fusione, <span class=\"_ _3\"></span>non pu\u00f2 <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>nunciata <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>inva<span class=\"_ _1\"></span>lidit\u00e0 <span class=\"_ _1\"></span>dell\u2019atto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fus<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>tituito <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> giudizio, ribadendo la congruit\u00e0 <span class=\"_ _0\"></span>del rapporto di cambio <span class=\"_ _0\"></span>stabilito per l\u2019operazione. <span class=\"ff2\">La CTU disposta<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>in <span class=\"_ _2\"></span>corso di <span class=\"_ _2\"></span>causa <span class=\"_ _2\"></span>tesa <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>verificare <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>congruit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>concambio <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>fusione<span class=\"_ _324\"> </span> societaria <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>questione ha <span class=\"_ _1\"></span>pros<span class=\"_ _1\"></span>pettato, <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>base di <span class=\"_ _1\"></span>considerazioni <span class=\"_ _3\"></span>peraltro <span class=\"_ _1\"></span>opinabili <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span> valutazioni <span class=\"_ _1\"></span>d\u2019azienda, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>restituzione <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Banca al <span class=\"_ _1\"></span>Fallimento <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>mporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>Euro<span class=\"_ _324\"> </span> 0,9 <span class=\"_ _3b\"></span>milioni <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>titolo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>risarcimento. <span class=\"_ _29\"></span>Il <span class=\"_ _3b\"></span>Giudice <span class=\"_ _3b\"></span><span class=\"ff5\">all\u2019udienza <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>10 <span class=\"_ _3b\"></span>novembre <span class=\"_ _29\"></span>2022 <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>precisazione<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>delle <span class=\"_ _3\"></span>conclusioni <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>rimesso <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>causa <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>decisio<span class=\"_ _1\"></span>ne. <span class=\"_ _1\"></span>Con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>primo <span class=\"_ _3\"></span>grado <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tato<span class=\"_ _324\"> </span> condannato al pagamento dell\u2019impo<span class=\"_ _1\"></span>rto di 939.349 euro. Il Banco ha promosso appello avverso la<span class=\"_ _324\"> </span> sentenza in qua<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>infondata <span class=\"_ _1\"></span>in fatt<span class=\"_ _1\"></span>o e in <span class=\"_ _1\"></span>diritto; <span class=\"_ _3\"></span><span class=\"ff5\">il Giudice ha <span class=\"_ _1\"></span>fissato <span class=\"_ _1\"></span>l\u2019udienza per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>precisazione<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>delle conclusioni in data 5 maggio 2<span class=\"_ _1\"></span>025;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _3f\"> </span>2,6 <span class=\"_ _3f\"> </span>milioni. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>ha <span class=\"_ _3f\"> </span>convenuto <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>giudizio <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>avanti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Tribunale <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>Brescia per ottenere <span class=\"_ _0\"></span>la restituzione della somma derivante dalla perdita subita inve<span class=\"_ _0\"></span>stendo in Boost<span class=\"_ _324\"> </span> WTI Oil 3x Leverage <span class=\"_ _0\"></span>ETP e Boost Natural <span class=\"_ _0\"></span>Gas 3x Leverage <span class=\"_ _0\"></span>ET<span class=\"ff5\">P.<span class=\"_ _1\"></span> L\u2019attore \u00e8 cliente del <span class=\"_ _0\"></span>Banco dal 2011<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ed ha <span class=\"_ _1\"></span>aperto <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>deposito <span class=\"_ _1\"></span>amministrato <span class=\"_ _1\"></span>nell\u2019ambito<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>quale <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>svolto <span class=\"_ _1\"></span>diverse <span class=\"_ _1\"></span>compravendite <span class=\"_ _1\"></span>in<span class=\"_ _324\"> </span> strumenti finanziari prima di concentrare la <span class=\"_ _0\"></span>maggior parte dei propri investimenti nei <span class=\"_ _0\"></span>due strumenti<span class=\"_ _324\"> </span> finanziari ch<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>veng<span class=\"ff5\">ono contestati. <span class=\"_ _0\"></span>L\u2019attore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>va<span class=\"_ _1\"></span>rie <span class=\"_ _2\"></span>contestaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>propr<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>profilatura,<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>alla <span class=\"_ _3b\"> </span>cons<span class=\"_ _1\"></span>ulenza <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>volta <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3f\"> </span>negli <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>finanziari, <span class=\"_ _3f\"> </span>alla <span class=\"_ _3f\"> </span>presunta <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3f\"> </span>surrettizia <span class=\"_ _3f\"> </span>da<span class=\"_ _324\"> </span> parte <span class=\"_ _1\"></span>della Ba<span class=\"_ _1\"></span>nca <span class=\"_ _1\"></span>nell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>propri <span class=\"_ _1\"></span>investimenti, <span class=\"_ _1\"></span>lamenta <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span><span class=\"ff2\">u<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>iano<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>stati consigliati dalla Banca e che la relativa scheda<span class=\"_ _1\"></span> prodotto non contenesse la spiegazio<span class=\"_ _1\"></span>ne che<span class=\"_ _324\"> </span> a <span class=\"_ _2d\"> </span>fronte <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>certa <span class=\"_ _2d\"> </span>percentuale <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>perdita <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _2d\"> </span>finanziari <span class=\"_ _2c\"> </span>sarebbero <span class=\"_ _2c\"> </span>stati <span class=\"_ _2d\"> </span>ritirati <span class=\"_ _2c\"> </span>dal<span class=\"_ _324\"> </span> mercato e rimborsati al <span class=\"_ _0\"></span>valo<span class=\"_ _1\"></span>re ribassato, cosa che \u00e8<span class=\"_ _0\"></span> avvenuta in data 8 marzo 2020 ge<span class=\"_ _0\"></span>nerando la<span class=\"_ _324\"> </span> minusvalenza <span class=\"_ _3b\"></span>evidenziata <span class=\"_ _29\"></span>dall<span class=\"_ _1\"></span>\u2019attore. <span class=\"_ _3b\"></span>La <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>attualistica <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sulta <span class=\"_ _3b\"></span>correttamente <span class=\"_ _29\"></span>firmata <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"></span>una<span class=\"_ _324\"> </span> profilatura <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cliente <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>cui gli <span class=\"_ _1\"></span>inv<span class=\"_ _1\"></span>estimenti <span class=\"_ _1\"></span>effettuati <span class=\"_ _3\"></span>risultano appropr<span class=\"_ _1\"></span>iati/adeguati. <span class=\"_ _3\"></span>La causa <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _324\"> </span> decisione <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata <span class=\"_ _2c\"> </span>rimessa  in <span class=\"_ _2d\"> </span>istruttoria  per <span class=\"_ _2d\"> </span>escussione <span class=\"_ _2c\"> </span>testimoniale <span class=\"_ _2c\"> </span>e  succe<span class=\"_ _0\"></span>ssivamente  \u00e8 <span class=\"_ _2d\"> </span>stata<span class=\"_ _324\"> </span> disposta CTU il cui esame ci s<span class=\"_ _1\"></span>ar\u00e0 <span class=\"ff5\">all\u2019udienza del 30<span class=\"_ _1\"></span> aprile 2025;<span class=\"_ _324\"> </span></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro 1,8 milio<span class=\"_ _1\"></span>ni. Tratta<span class=\"_ _0\"></span>si di <span class=\"_ _0\"></span>opposizio<span class=\"_ _0\"></span>ne ad <span class=\"_ _0\"></span>atto di<span class=\"_ _0\"></span> prece<span class=\"_ _0\"></span>tto di c<span class=\"_ _0\"></span>omple<span class=\"_ _0\"></span>ssivi Euro<span class=\"_ _0\"></span> 28,1 m<span class=\"_ _0\"></span>ilioni<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>per un <span class=\"_ _1\"></span>finanziamen<span class=\"_ _2\"></span>to <span class=\"_ _1\"></span>bancario in pool <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui il <span class=\"_ _1\"></span>Banco \u00e8 <span class=\"_ _1\"></span>esposto per <span class=\"_ _1\"></span>Euro 1,8 milioni. Il <span class=\"_ _1\"></span>Giudice,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _324\"> </span> provvedi<span class=\"_ _0\"></span>mento <span class=\"_ _c\"></span>notificato <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _c\"></span><span class=\"ff5\">2024 <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>riten<span class=\"_ _0\"></span>uto <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>conc<span class=\"_ _0\"></span>edere<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ospensi<span class=\"_ _0\"></span>one <span class=\"_ _c\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">inaudita<span class=\"_ _324\"> </span></span></span><span class=\"ff5\"><span class=\"ff6\"> </span></span>altera <span class=\"_ _29\"> </span>parte\u201d <span class=\"_ _3b\"> </span><span class=\"ff5\">ed <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>fissato <span class=\"_ _29\"></span>l\u2019udienza <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>trattazione <span class=\"_ _3b\"></span>in <span class=\"_ _3b\"></span>cont<span class=\"_ _0\"></span>raddito<span class=\"_ _0\"></span>rio <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>16 <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _29\"></span>2025<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3b\"> </span>poi<span class=\"_ _324\"> </span></span></span><span class=\"ff5\"><span class=\"ff2\"> </span></span>rinviat<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>23 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2025; <span class=\"_ _2\"></span>i<span class=\"ls144\">n <span class=\"_ _2\"></span><span class=\"ff5 ls0\">tale <span class=\"_ _2\"></span>udienza, <span class=\"_ _2\"></span>dop<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contradditto<span class=\"_ _0\"></span>rio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>merito <span class=\"_ _2\"></span>all\u2019e<span class=\"_ _0\"></span>secuti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ls144\"><span class=\"ff5 ls0\"> </span></span>e <span class=\"_ _3\"></span>validit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>titolo<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Giudice <span class=\"_ _1\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>rise<span class=\"_ _0\"></span>rvato.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Successivamen<span class=\"_ _0\"></span>te, <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>provvedim<span class=\"_ _0\"></span>ento <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>5<span class=\"_ _324\"> </span> febbraio<span class=\"_ _0\"></span> 2025 i<span class=\"_ _0\"></span>l Giudice<span class=\"_ _0\"></span> ha r<span class=\"_ _0\"></span>inviato l<span class=\"_ _0\"></span>\u2019udien<span class=\"_ _0\"></span>za di p<span class=\"_ _0\"></span>rima <span class=\"_ _0\"></span>compari<span class=\"_ _0\"></span>zione al<span class=\"_ _0\"></span> 15 magg<span class=\"_ _0\"></span>io<span class=\"ff2\"> 2025;<span class=\"_ _324\"> </span></span><span class=\"ff2\"><span class=\"_ _0\"></span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>1,6 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _1\"></span>attrice <span class=\"_ _1\"></span>contesta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>corrente <span class=\"_ _3\"></span>chiuso in <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>2017 per <span class=\"_ _1\"></span>passaggio <span class=\"_ _1\"></span>a sofferenza con <span class=\"_ _1\"></span>saldo <span class=\"_ _1\"></span>negativ<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>Euro 310.21<span class=\"_ _1\"></span>7. La <span class=\"_ _1\"></span>controparte<span class=\"_ _324\"> </span> cita in <span class=\"_ _2\"></span>giudizio<span class=\"_ _1\"></span> il <span class=\"_ _2\"></span>Banco sulla <span class=\"_ _0\"></span>scorta di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>perizia eco<span class=\"_ _0\"></span>nometrica red<span class=\"_ _0\"></span>atta al <span class=\"_ _0\"></span>solo f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>di far verificare,<span class=\"_ _324\"> </span> dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _3\"></span>competente, <span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tassi <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>contrattualiz<span class=\"_ _1\"></span>zati, <span class=\"_ _3\"></span>presuntivamente <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>legittimi<span class=\"_ _324\"> </span> o <span class=\"_ _3\"></span>comunque <span class=\"_ _29\"></span>illegali, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>superamento <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>tasso <span class=\"_ _3\"></span>soglia <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>usura. <span class=\"_ _29\"></span>Sempre <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dir<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span> controparte, <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>oprio <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>forza <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>segnalazione <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>sofferenze <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>pra, <span class=\"_ _3\"></span>l\u2019attrice <span class=\"_ _3\"></span>avrebbe <span class=\"_ _29\"></span>visto<span class=\"_ _324\"> </span> progressivamente <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>dursi <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>proprio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>credito, <span class=\"_ _3f\"> </span>sia <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>parte <span class=\"_ _3f\"> </span>de<span class=\"_ _1\"></span>gli <span class=\"_ _3f\"> </span>istituti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>credito, <span class=\"_ _3b\"> </span>sia<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>parte <span class=\"_ _3f\"> </span>dei<span class=\"_ _324\"> </span> fornitori. <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3f\"> </span>difficol<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>economico <span class=\"_ _3f\"> </span>finanziaria, <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>base <span class=\"_ _3b\"> </span>a <span class=\"_ _2d\"> </span>quanto <span class=\"_ _3f\"> </span>argomentato <span class=\"_ _3f\"> </span>da <span class=\"_ _3f\"> </span>contro<span class=\"_ _1\"></span>parte,<span class=\"_ _324\"> </span> avrebbe <span class=\"_ _3\"></span>pertanto <span class=\"_ _29\"></span>causato <span class=\"_ _3\"></span>un <span class=\"_ _29\"></span>presunto <span class=\"_ _29\"></span>danno <span class=\"_ _3\"></span>patrimoniale, <span class=\"_ _29\"></span>complessivamente <span class=\"_ _29\"></span>quantificato <span class=\"_ _3\"></span>da<span class=\"_ _324\"> </span> controparte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>1,4<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mln, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>presunto <span class=\"_ _3\"></span>danno <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>patrimonial<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>quantificato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>85<span class=\"_ _324\"> </span> mila <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ogni <span class=\"_ _3b\"> </span>anno <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>segnalazio<span class=\"_ _1\"></span>ne, <span class=\"_ _3b\"></span>da <span class=\"_ _3b\"> </span>liquidarsi <span class=\"_ _3b\"> </span>anche <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>via <span class=\"_ _3b\"> </span>equitativa<span class=\"_ _1\"></span>. <span class=\"_ _3b\"> </span>A <span class=\"_ _3b\"> </span>scioglimento <span class=\"_ _3b\"> </span>dell<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span> riserva ass<span class=\"_ _1\"></span>unta all'udienza del <span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>gennaio 2022<span class=\"_ _1\"></span>, il <span class=\"_ _1\"></span>Giudice ha solo <span class=\"_ _1\"></span>parzialmente <span class=\"_ _1\"></span>ammesso <span class=\"_ _1\"></span>le pr<span class=\"_ _3\"></span>ove<span class=\"_ _324\"> </span> articolate, <span class=\"_ _3f\"> </span>rinviando <span class=\"_ _3f\"> </span>all\u2019udienza <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>4 <span class=\"_ _3f\"> </span>luglio <span class=\"_ _3f\"> </span>2022 <span class=\"_ _3b\"> </span>ove <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>Banco, <span class=\"_ _3f\"> </span>come <span class=\"_ _3b\"> </span>dispo<span class=\"_ _1\"></span>sto <span class=\"_ _3f\"> </span>dal <span class=\"_ _3b\"> </span>Gi<span class=\"_ _1\"></span>udice, <span class=\"_ _3b\"> </span>ha<span class=\"_ _324\"> </span> prodotto <span class=\"_ _47\"> </span>l\u2019originale <span class=\"_ _40\"> </span>del <span class=\"_ _47\"> </span>contratto <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>conto <span class=\"_ _40\"> </span>corrente <span class=\"_ _47\"> </span>e <span class=\"_ _40\"> </span>la <span class=\"_ _47\"> </span>documentazione <span class=\"_ _47\"> </span>relativa, <span class=\"_ _40\"> </span>mentre<span class=\"_ _324\"> </span> controparte <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>insisti<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>richiesta <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>CTU. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Banco, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>av<span class=\"_ _1\"></span><span class=\"ff5\">er <span class=\"_ _2\"></span>eccepito <span class=\"_ _2\"></span>l\u2019info<span class=\"_ _1\"></span>ndatezza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>ex adverso dedotto, ha chiesto il rinvio per <span class=\"_ _0\"></span>la precisazione delle conclusioni. Il Giudice ha disposto<span class=\"_ _324\"> </span> CTU <span class=\"_ _1\"></span>grafologica <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>verific<span class=\"_ _1\"></span>are al<span class=\"_ _1\"></span>l\u2019udienza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>24 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>disponendo <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>cus<span class=\"_ _1\"></span>todia <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cassaforte<span class=\"_ _324\"> </span> dell\u2019originale pr<span class=\"ff2\">odotto i<span class=\"_ _1\"></span>n atti;<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum di Euro <span class=\"_ _0\"></span>1,6 milioni. Parte attrice ha <span class=\"_ _0\"></span>convenuto in giudizio Banco <span class=\"_ _0\"></span>Desio avanti al Tribunale <span class=\"_ _0\"></span>di<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>Teramo <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>ottenere <span class=\"_ _2d\"> </span>la  r<span class=\"_ _0\"></span>estituzione <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Euro <span class=\"_ _2c\"> </span>1,6 <span class=\"_ _2c\"> </span>milioni <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>seguito <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>ritenute <span class=\"_ _2c\"> </span>nulle <span class=\"_ _2d\"> </span>e<span class=\"_ _324\"> </span> illegittime <span class=\"_ _3f\"> </span>aventi <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>ogg<span class=\"_ _1\"></span>etto <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>gestioni <span class=\"_ _3f\"> </span>patri<span class=\"_ _1\"></span>moniali <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>atto<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>pegno <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>una<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> societ\u00e0. <span class=\"_ _3f\"> </span>Controparte <span class=\"_ _3f\"> </span>contesta <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>aver <span class=\"_ _3f\"> </span>mai <span class=\"_ _3f\"> </span>disposto <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>vendita <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>strumenti <span class=\"_ _3f\"> </span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>il<span class=\"_ _324\"> </span> complessivo <span class=\"_ _3b\"> </span>importo <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"></span>milione <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>gestione <span class=\"_ _3b\"></span>patrimoniale <span class=\"_ _3b\"> </span>(vendita <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"></span>sarebbe<span class=\"_ _324\"> </span> stata <span class=\"_ _3\"></span>disposta <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>soggetto <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>facoltizzat<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>legale <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>presentante <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>garantita) <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cui<span class=\"_ _324\"> </span> importo <span class=\"_ _2d\"> </span>sarebbe <span class=\"_ _2d\"> </span>servito <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>l\u2019apertura <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>due <span class=\"_ _2d\"> </span>nuove <span class=\"_ _2d\"> </span>gestioni <span class=\"_ _2d\"> </span>patrimoniali <span class=\"_ _2d\"> </span>poste <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>garanzia <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span> affidamenti <span class=\"_ _8e\"> </span>della <span class=\"_ _8d\"> </span>societ\u00e0 <span class=\"_ _8e\"> </span>che <span class=\"_ _8e\"> </span>controparte <span class=\"_ _8e\"> </span>afferma <span class=\"_ _8e\"> </span>non <span class=\"_ _8d\"> </span>aver <span class=\"_ _8e\"> </span>mai <span class=\"_ _8e\"> </span>costituito <span class=\"_ _8e\"> </span>ed <span class=\"_ _8e\"> </span>essere <span class=\"_ _8d\"> </span>di<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> conseguenza <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tretta <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>bonificare <span class=\"_ _2\"></span>impo<span class=\"_ _1\"></span>rti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>460.000 <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ripianare <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>affidam<span class=\"_ _1\"></span>enti<span class=\"_ _324\"> </span> della societ\u00e0. La prima udienza \u00e8 fiss<span class=\"_ _1\"></span>ata il 3<span class=\"_ _1\"></span> marzo 2025;<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Petitum <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>1,5 <span class=\"_ _1\"></span>milioni. <span class=\"_ _1\"></span>Parte <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>ice <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>convenuto <span class=\"_ _3\"></span>in giudiz<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nostro <span class=\"_ _3\"></span>Istituto avanti <span class=\"_ _3\"></span>il Tribunale<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>di <span class=\"_ _29\"></span>Spoleto <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>ottenere <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>restituzione <span class=\"_ _29\"></span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _29\"></span>1,<span class=\"_ _1\"></span>5 <span class=\"_ _3b\"></span>milioni <span class=\"_ _3b\"> </span>che <span class=\"_ _29\"></span>ritien<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _3b\"> </span>illegittimamente<span class=\"_ _324\"> </span> percepiti dal Banco princi<span class=\"_ _1\"></span>palmente per: anatocism<span class=\"_ _1\"></span>o, interessi ultralegali, com<span class=\"_ _1\"></span>missione di massimo<span class=\"_ _324\"> </span> scoperto, <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>istruttoria <span class=\"_ _d7\"> </span>veloce <span class=\"_ _d3\"> </span>(civ), <span class=\"_ _d7\"> </span>commissione <span class=\"_ _d7\"> </span>messa <span class=\"_ _d7\"> </span>a <span class=\"_ _d3\"> </span>disposiz<span class=\"_ _1\"></span>ione <span class=\"_ _d7\"> </span>fondi,<span class=\"_ _324\"> </span> commissioni <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>spese <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>pattuite <span class=\"_ _3d\"> </span>con <span class=\"_ _40\"> </span>riferimento <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>due <span class=\"_ _40\"> </span>conti <span class=\"_ _3d\"> </span>correnti <span class=\"_ _47\"> </span>ordinari <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>ai <span class=\"_ _3d\"> </span>relativ<span class=\"_ _1\"></span>i<span class=\"_ _324\"> </span> affidamenti. La prima udie<span class=\"_ _1\"></span>nza \u00e8 fissata il <span class=\"_ _1\"></span>15 aprile 202<span class=\"lsb\">5.<span class=\"_ _324\"> </span></span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Il <span class=\"_ _3b\"> </span>numero <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>eventi <span class=\"_ _29\"></span>pregiudizievo<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>rilevat<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>dal <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>31 <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"></span>2024 <span class=\"_ _3b\"> </span>ammonta <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>4.778 <span class=\"_ _3b\"> </span>eventi. <span class=\"_ _3b\"> </span>Il<span class=\"_ _324\"> </span> risultato del processo di raccolta degli eventi <span class=\"_ _1\"></span>pregiudizievoli \u00e8 ri<span class=\"_ _1\"></span>assunto nella tabella di seguito riportata:<span class=\"_ _3\"></span> <table class=\"s we97 hb14\" id=\"_c5fcc039-d100-4df8-8906-40a5cad85d0b\"><tr><td></td><td></td><td class=\"c x846 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x847 y3d3f wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">% perdita<span class=\"_ _324\"> </span></div></td><td class=\"c x848 y3d40 we98 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls13a ws0\">%<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3d41 w74a h691\"><div class=\"t m0 x11c h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Tipo Evento </div></td><td class=\"c x257 y3d41 w371 h691\"><div class=\"t m0 x67 h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">% Eventi </div></td><td class=\"c x849 y3d42 we99 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">lorda sul<span class=\"_ _324\"> </span></div></td><td class=\"c x84a y3d42 we9a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netta sul<span class=\"_ _324\"> </span></div></td><td class=\"c x3e6 y3d43 wca4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Recuperi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x84b y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td class=\"c x84c y3d44 wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">totale<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3d46 we9b hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE INTERN<span class=\"_ _0\"></span>A Perdite dovu<span class=\"_ _0\"></span>te ad atti d<span class=\"_ _0\"></span>i frode, appr<span class=\"_ _0\"></span>opriazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,02% </div></td><td class=\"c x422 y3d47 w31f h767\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x84d y3d47 w190 h767\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,01% </div></td><td class=\"c x7d6 y3d47 w371 h767\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d48 we9c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>), che coinvolg<span class=\"_ _0\"></span>ono almeno<span class=\"_ _0\"></span> un membro <span class=\"_ _0\"></span>interno della<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d49 we9d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4a we9e hb15\"><div class=\"t m0 x23f h3b y3d45 ff2 fse fc0 sc0 ls0 ws0\">FRODE ESTER<span class=\"_ _0\"></span>NA Perdite dov<span class=\"_ _0\"></span>ute ad atti d<span class=\"_ _0\"></span>i frode, appropr<span class=\"_ _0\"></span>iazione ind<span class=\"_ _0\"></span>ebita,<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">aggiramento<span class=\"_ _0\"></span> di statuti, leggi<span class=\"_ _0\"></span> o politiche<span class=\"_ _0\"></span> aziendali (esc<span class=\"_ _0\"></span>lusi gli episod<span class=\"_ _0\"></span>i di<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4b w371 h5eb\"><div class=\"t m0 x26 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,75% </div></td><td class=\"c x422 y3d4b w31f h5eb\"><div class=\"t m0 x27 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">1,44% </div></td><td class=\"c x84d y3d4b w190 h5eb\"><div class=\"t m0 x4d h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">0,85% </div></td><td class=\"c x7d6 y3d4b w371 h5eb\"><div class=\"t m0 x42 h3b ye83 ff2 fse fc0 sc0 ls0 ws0\">41,53% </div></td></tr><tr><td class=\"c x273 y3d4c we9f ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _0\"></span>) perpetuat<span class=\"_ _0\"></span>i da parte d<span class=\"_ _0\"></span>i terzi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4d wea0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">CONTRATTO <span class=\"_ _0\"></span>DI LAVORO E SI<span class=\"_ _0\"></span>CUREZZA SUL POS<span class=\"_ _0\"></span>TO DI LAVORO<span class=\"_ _0\"></span> Perdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d4e wea1 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">dovute ad az<span class=\"_ _0\"></span>ioni in contrast<span class=\"_ _0\"></span>o con le leggi<span class=\"_ _0\"></span> e i contratti<span class=\"_ _0\"></span> di lavoro, san<span class=\"_ _0\"></span>itarie e<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,08% </div></td><td class=\"c x422 y3d4f w31f h768\"><div class=\"t m0 x27 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,33% </div></td><td class=\"c x84d y3d4f w190 h768\"><div class=\"t m0 x4d h3b y257c ff2 fse fc0 sc0 ls0 ws0\">1,34% </div></td><td class=\"c x7d6 y3d4f w371 h768\"><div class=\"t m0 x26 h3b y257c ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d50 wea2 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">sicurezza sul p<span class=\"_ _0\"></span>osto di lavoro,<span class=\"_ _0\"></span> e al risarcime<span class=\"_ _0\"></span>nto per infort<span class=\"_ _0\"></span>unio o per<span class=\"_ _0\"></span> episodi di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d51 wea3 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">discriminazione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d52 wea4 ha53\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">ATTIVITA\u2019 RELAZIO<span class=\"_ _2\"></span>N<span class=\"_ _1\"></span>ALE CON<span class=\"_ _0\"></span>NESSA A CLIEN<span class=\"_ _0\"></span>TI, PRODOTTI E<span class=\"_ _0\"></span> CANALI P<span class=\"_ _0\"></span>erdite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d53 wea5 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">per incapacit\u00e0<span class=\"_ _0\"></span> (non intenz<span class=\"_ _0\"></span>ionale o per neg<span class=\"_ _0\"></span>ligenza) di r<span class=\"_ _0\"></span>ealizzare impegn<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d54 w371 h769\"><div class=\"t m0 x42 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">70,24% </div></td><td class=\"c x422 y3d54 w31f h769\"><div class=\"t m0 x4d h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,16% </div></td><td class=\"c x84d y3d54 w190 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">82,89% </div></td><td class=\"c x7d6 y3d54 w371 h769\"><div class=\"t m0 x26 h3b yf54 ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d55 wea6 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">professionali pr<span class=\"_ _0\"></span>esi con la client<span class=\"_ _0\"></span>ela (compr<span class=\"_ _0\"></span>esi i requisiti f<span class=\"_ _0\"></span>iduciari e di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d56 wea7 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">adeguata infor<span class=\"_ _0\"></span>mazione sug<span class=\"_ _0\"></span>li investimenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d57 wea8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DANNI AGLI <span class=\"_ _0\"></span>ASSET Rientrano<span class=\"_ _0\"></span> in questa c<span class=\"_ _0\"></span>ategoria gli<span class=\"_ _0\"></span> eventi di origi<span class=\"_ _0\"></span>ne<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d58 wea9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">naturale o ric<span class=\"_ _0\"></span>onducibili ad<span class=\"_ _0\"></span> azioni compiut<span class=\"_ _0\"></span>e da sogge<span class=\"_ _0\"></span>tti esterni <span class=\"_ _0\"></span>che<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d59 w371 h627\"><div class=\"t m0 x26 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,17% </div></td><td class=\"c x422 y3d59 w31f h627\"><div class=\"t m0 x27 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,13% </div></td><td class=\"c x84d y3d59 w190 h627\"><div class=\"t m0 x4d h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">0,11% </div></td><td class=\"c x7d6 y3d59 w371 h627\"><div class=\"t m0 x42 h3b y20d0 ff2 fse fc0 sc0 ls0 ws0\">18,61% </div></td></tr><tr><td class=\"c x273 y3d5a weaa ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">provocano d<span class=\"_ _0\"></span>anni ai beni mat<span class=\"_ _0\"></span>eriali della <span class=\"_ _0\"></span>banca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5b weab ha54\"><div class=\"t m0 x23f h3b y319c ff5 fse fc0 sc0 ls0 ws0\">INTERRUZIO<span class=\"_ _0\"></span>NE ATTIVITA\u2019 E<span class=\"_ _0\"></span> DISFUNZIONI<span class=\"_ _0\"></span> DEI SISTEMI P<span class=\"_ _0\"></span>erdite deriv<span class=\"_ _0\"></span>anti dal<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x422 y3d5c w31f h5cb\"><div class=\"t m0 x27 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x84d y3d5c w190 h5cb\"><div class=\"t m0 x4d h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td><td class=\"c x7d6 y3d5c w371 h5cb\"><div class=\"t m0 x26 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x273 y3d5d weac ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">blocco di sist<span class=\"_ _0\"></span>emi informatici<span class=\"_ _0\"></span> o di collegam<span class=\"_ _0\"></span>enti di linea<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d5e wead ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">ESECUZIONE D<span class=\"_ _0\"></span>ELLE DISPOSIZIO<span class=\"_ _0\"></span>NI, EROGAZIO<span class=\"_ _0\"></span>NE DEI PROD<span class=\"_ _0\"></span>OTTI E GESTIONE<span class=\"_ _324\"> </span></div></td><td class=\"c x257 y3d5f w371 h5c2\"><div class=\"t m0 x42 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">28,74% </div></td><td class=\"c x422 y3d5f w31f h5c2\"><div class=\"t m0 x4d h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,93% </div></td><td class=\"c x84d y3d5f w190 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">14,80% </div></td><td class=\"c x7d6 y3d5f w371 h5c2\"><div class=\"t m0 x26 h3b y1e07 ff2 fse fc0 sc0 ls0 ws0\">1,67% </div></td></tr><tr><td class=\"c x273 y3d60 weae ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">DEI PROCESSI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3d61 w74a h76a\"><div class=\"t m0 xdd h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">TOTALE Gruppo <span class=\"_ _0\"></span>Banco Desio e <span class=\"_ _0\"></span>della Brianza </div></td><td class=\"c x257 y3d61 w370 h76a\"><div class=\"t m0 x67 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x422 y3d61 w417 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x84d y3d61 w404 h76a\"><div class=\"t m0 x26 h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">100,0% </div></td><td class=\"c x7d6 y3d61 w370 h76a\"><div class=\"t m0 x4b h7c yf4c ff3 fse fc0 sc0 ls0 ws0\">0,87% </div></td></tr></table>Il <span class=\"_ _2d\"> </span>valore <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>operativa <span class=\"_ _2c\"> </span>lorda <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>pari <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>21.783 <span class=\"_ _2c\"> </span>migliaia <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>su <span class=\"_ _2d\"> </span>cui, <span class=\"_ _2c\"> </span>nel <span class=\"_ _2d\"> </span>corso <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> riferimento, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>stati effettuati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>accantonamenti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>3.311 <span class=\"_ _1\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>manifestati <span class=\"_ _1\"></span>recuperi<span class=\"_ _324\"> </span> per <span class=\"_ _29\"></span><span class=\"lsb\">190 <span class=\"_ _3b\"> </span></span>migliaia <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro; <span class=\"_ _29\"></span>conseguentem<span class=\"_ _1\"></span>ente <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"> </span>operativa <span class=\"_ _3b\"></span>netta <span class=\"_ _29\"></span>ammonta <span class=\"_ _29\"></span>a <span class=\"_ _3f\"> </span>21.593 <span class=\"_ _3b\"> </span>migliaia <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span> euro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-780": {
   "value": "SEZIONE 1 <span class=\"ff4\">\u2013</span> RISCHI DEL CO<span class=\"_ _1\"></span>NSOLIDATO CONTABILE<span class=\"_ _1\"></span> Informazioni di natura quantitativa A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Qualit\u00e0 del credito </span></span>A.1    Esposizi<span class=\"_ _0\"></span>oni creditizie d<span class=\"_ _0\"></span>eteriorate e non det<span class=\"_ _0\"></span>eriorate: con<span class=\"_ _0\"></span>sistenza, rettifiche<span class=\"_ _0\"></span> di valore, dina<span class=\"_ _0\"></span>mica, distrib<span class=\"_ _0\"></span>uzione economi<span class=\"_ _0\"></span>ca   A.1.1 Distribuzione <span class=\"_ _1\"></span>delle attivit\u00e0 fina<span class=\"_ _1\"></span>nziarie per portaf<span class=\"_ _1\"></span>ogli di appartenen<span class=\"_ _1\"></span>za e per quali<span class=\"_ _1\"></span>t\u00e0 creditizia (v<span class=\"_ _1\"></span>alori di bilancio)<span class=\"_ _3\"></span><span class=\"ff2\"> </span><table class=\"s wca7 had6\" id=\"_3585c472-2726-43cd-9699-bc9849de0738\"><tr><td></td><td></td><td></td><td class=\"c x5d3 y3871 wca8 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Inadempienze<span class=\"_ _324\"> </span></div></td><td class=\"c x5d4 y3872 wca9 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x593 y3871 wcaa ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Esposizioni scadu<span class=\"_ _1\"></span>te<span class=\"_ _324\"> </span></div></td><td class=\"c x5d5 y3871 wcab ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Altre esposizioni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3873 w5ec h6bd\"><div class=\"t m0 x67 h1b8 y24fb ff3 fs10 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></td><td></td><td class=\"c x3a6 y3873 w597 h6bd\"><div class=\"t m0 x67 h1b8 y24fb ff3 fs10 fc0 sc0 ls0 ws0\">Sofferenze<span class=\"ff2\"> </span></div></td><td class=\"c x5d6 y3874 wcac ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td class=\"c x5d7 y3875 wcad ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">scadute<span class=\"_ _324\"> </span></div></td><td class=\"c x5d8 y3874 wcae ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _324\"> </span></div></td><td class=\"c x5d5 y3874 wcae ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _324\"> </span></div></td><td class=\"c x5d9 y3873 w3ad h6bd\"><div class=\"t m0 x30 h1b8 y24fb ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x5da y3876 wcaf ha6f\"><div class=\"t m0 x23f h1b8 y30fe ff3 fs10 fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3877 wcb0 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3878 wcb1 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al c<span class=\"_ _1\"></span>osto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y3879 w597 h2f4\"><div class=\"t m0 x2b hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">36.471<span class=\"ls0\"> </span></div></td><td class=\"c x488 y3879 w5e9 h2f4\"><div class=\"t m0 x9 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">138.288<span class=\"ls0\"> </span></div></td><td class=\"c x377 y3879 w5ea h2f4\"><div class=\"t m0 x1f1 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">16.351<span class=\"ls0\"> </span></div></td><td class=\"c x5db y3879 w3e1 h2f4\"><div class=\"t m0 x3 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">94.477<span class=\"ls0\"> </span></div></td><td class=\"c x5dc y3879 w5eb h2f4\"><div class=\"t m0 x4e hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">15.182.587<span class=\"ls0\"> </span></div></td><td class=\"c x5d9 y3879 w3ad h2f4\"><div class=\"t m0 x67 hbd y1e05 ff2 fs30 fc0 sc0 ls119 ws0\">15.468.174<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y387a wae6 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y387b wcb2 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">2. <span class=\"ls0\">Attivit\u00e0<span class=\"_ _1\"></span> finanziarie<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y387c wcb3 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al fa<span class=\"_ _1\"></span>ir value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y387d wcb4 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">con impatto sull<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y387e w597 h279\"><div class=\"t m0 x8f hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y387e w5e9 h279\"><div class=\"t m0 xa7 hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y387e w5ea h279\"><div class=\"t m0 x1d4 hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y387e w3e1 h279\"><div class=\"t m0 x57 hbd yf9 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y387e w5eb h279\"><div class=\"t m0 x22 hbd yf9 ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td><td class=\"c x5d9 y387e w3ad h279\"><div class=\"t m0 x27 hbd yf9 ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y387f wcb5 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3880 wa08 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">complessi<span class=\"_ _1\"></span>va<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3881 wcb0 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3883 wcb6 had7\"><div class=\"t m0 x23f h1b8 y3882 ff2 fs10 fc0 sc0 ls0 ws0\">designate al<span class=\"_ _1\"></span> fair<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">value<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y3884 w597 h24e\"><div class=\"t m0 x8f hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y3884 w5e9 h24e\"><div class=\"t m0 xa7 hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y3884 w5ea h24e\"><div class=\"t m0 x1d4 hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y3884 w3e1 h24e\"><div class=\"t m0 x57 hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y3884 w5eb h24e\"><div class=\"t m0 x1fd hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5d9 y3884 w3ad h24e\"><div class=\"t m0 x2e hbd y1e05 ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3885 wcb7 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y31fa wcb8 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y3886 w597 h284\"><div class=\"t m0 x8f hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y3886 w5e9 h284\"><div class=\"t m0 xa7 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y3886 w5ea h284\"><div class=\"t m0 x1d4 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y3886 w3e1 h284\"><div class=\"t m0 x57 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y3886 w5eb h284\"><div class=\"t m0 x34 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">31 </div></td><td class=\"c x5d9 y3886 w3ad h284\"><div class=\"t m0 x20 hbd y1f2f ff2 fs30 fc0 sc0 ls0 ws0\">31 </div></td></tr><tr><td class=\"c x273 y3887 wcb9 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">obbligat<span class=\"_ _1\"></span>oriamente<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3888 wcb3 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">valutate al fa<span class=\"_ _1\"></span>ir value<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3889 wcb0 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x3a6 y388a w597 h273\"><div class=\"t m0 x8f hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x488 y388a w5e9 h273\"><div class=\"t m0 xa7 hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x377 y388a w5ea h273\"><div class=\"t m0 x1d4 hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5db y388a w3e1 h273\"><div class=\"t m0 x57 hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5dc y388a w5eb h273\"><div class=\"t m0 x1fd hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5d9 y388a w3ad h273\"><div class=\"t m0 x2e hbd y1deb ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y388b wcba ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">in corso di dismis<span class=\"_ _1\"></span>sione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y388c w5ed h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff2\"> </span></div></td><td class=\"c x5dd y388c w51b h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2\"> </span></div></td><td class=\"c x3a6 y388c w597 h550\"><div class=\"t m0 x2b h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">36.471 </div></td><td class=\"c x488 y388c w5e9 h550\"><div class=\"t m0 x36 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">138.288 </div></td><td class=\"c x377 y388c w5ea h550\"><div class=\"t m0 x1f1 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">16.351 </div></td><td class=\"c x5db y388c w3e1 h550\"><div class=\"t m0 x38 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">94.477 </div></td><td class=\"c x5dc y388c w5eb h550\"><div class=\"t m0 x8f h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">16.169.471 </div></td><td class=\"c x5d9 y388c w3ad h550\"><div class=\"t m0 x67 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">16.455.058 </div></td></tr><tr><td class=\"c x27f y388d w5e8 h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"ff2\"> </span></div></td><td class=\"c x5dd y388d w51b h550\"><div class=\"t m0 x67 h1b8 y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2\"> </span></div></td><td class=\"c x3a6 y388d w597 h550\"><div class=\"t m0 x2b h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">47.890 </div></td><td class=\"c x488 y388d w5e9 h550\"><div class=\"t m0 x36 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">139.722 </div></td><td class=\"c x377 y388d w5ea h550\"><div class=\"t m0 x1f1 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">12.701 </div></td><td class=\"c x5db y388d w3e1 h550\"><div class=\"t m0 x38 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">63.127 </div></td><td class=\"c x5dc y388d w5eb h550\"><div class=\"t m0 x8f h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">15.446.997 </div></td><td class=\"c x5d9 y388d w3ad h550\"><div class=\"t m0 x67 h6be ye29 ff3 fs30 fc0 sc0 ls0 ws0\">15.710.437 </div></td></tr></table>A.1.2 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 creditizia (valori lordi e netti) <table class=\"s wcbb had8\" id=\"_f2534e30-699a-4049-a61a-6b84c453ad65\"><tr><td></td><td></td><td></td><td class=\"c x5de y388e w5f3 h6c3\"><div class=\"t m0 x84 h6be y2504 ff3 fs30 fc0 sc0 ls0 ws0\">Deteriorate </div></td><td></td><td></td><td></td><td class=\"c x3fd y388e w5f4 h6c3\"><div class=\"t m0 x13f h6be y2504 ff3 fs30 fc0 sc0 ls0 ws0\">Non deteriorate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y388f w5f2 h6c2\"><div class=\"t m0 x3a h6be y20bb ff3 fs30 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0 </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 x273 y3891 wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </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 x273 y3892 wcbd ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al costo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y3893 w5ef h6c5\"><div class=\"t m0 x27 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">382.571<span class=\"ls0\"> </span></div></td><td class=\"c x5e0 y3893 w5f0 h6c5\"><div class=\"t m0 xee hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">191.461</span>) </div></td><td class=\"c x266 y3893 w446 h6c5\"><div class=\"t m0 x31 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">191.110<span class=\"ls0\"> </span></div></td><td class=\"c x5e1 y3893 w32f h6c5\"><div class=\"t m0 x27 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">1.242<span class=\"ls0\"> </span></div></td><td class=\"c x3fd y3893 w5f1 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.407.254<span class=\"ls0\"> </span></div></td><td class=\"c x501 y3893 w31f h6c5\"><div class=\"t m0 xee hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">130.190</span>) </div></td><td class=\"c x5e2 y3893 w5f1 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.277.064<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y3893 w493 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.468.174<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3894 wcbe ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </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 x273 y3895 wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </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 x273 y3896 wcbf ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y3897 w5ef h6c6\"><div class=\"t m0 x2e hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y3897 w5f0 h6c6\"><div class=\"t m0 x138 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y3897 w446 h6c6\"><div class=\"t m0 x8f hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y3897 w32f h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y3897 w5f1 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">987.133<span class=\"ls0\"> </span></div></td><td class=\"c x501 y3897 w31f h6c6\"><div class=\"t m0 xbe hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">280</span>) </div></td><td class=\"c x5e2 y3897 w5f1 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y3897 w493 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3898 wcc0 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">con impatto sulla<span class=\"_ _324\"> </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 x273 y3899 wcc1 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">redditivit\u00e0 complessiva<span class=\"_ _324\"> </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 x273 y389a wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y389b w5ef h6c7\"><div class=\"t m0 x2e hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y389b w5f0 h6c7\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y389b w446 h6c7\"><div class=\"t m0 x8f hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y389b w32f h6c7\"><div class=\"t m0 x20 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y389b w5f1 h6c7\"><div class=\"t m0 x2d hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x501 y389b w31f h6c7\"><div class=\"t m0 x46 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5e2 y389b w5f1 h6c7\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e3 y389b w493 h6c7\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y389c wcc2 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">designate al fair value<span class=\"_ _324\"> </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 x273 y389d wcc3 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0<span class=\"_ _324\"> </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 x273 y389e wcc4 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y389f w5ef h599\"><div class=\"t m0 x2e hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y389f w5f0 h599\"><div class=\"t m0 x138 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y389f w446 h599\"><div class=\"t m0 x8f hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y389f w32f h599\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y389f w5f1 h599\"><div class=\"t m0 x2d hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x501 y389f w31f h599\"><div class=\"t m0 x46 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5e2 y389f w5f1 h599\"><div class=\"t m0 x2c hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y389f w493 h599\"><div class=\"t m0 x2c hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38a0 wcc5 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">obbligatoriamente<span class=\"_ _324\"> </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 x273 y38a1 wcbf ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </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 x259 y38a2 w5f9 h6c8\"><div class=\"t m0 xdd hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in </div><div class=\"t m0 xdd hbd y214a ff2 fs30 fc0 sc0 ls0 ws0\">corso di dismissione<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x5df y38a2 w5ef h6c8\"><div class=\"t m0 x2e hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y38a2 w5f0 h6c8\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y38a2 w446 h6c8\"><div class=\"t m0 x8f hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y38a2 w32f h6c8\"><div class=\"t m0 x20 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y38a2 w5f1 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x501 y38a2 w31f h6c8\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e2 y38a2 w5f1 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e3 y38a2 w493 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y38a3 w322 h6c9\"><div class=\"t m0 x8 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5e4 y38a3 w3b8 h6c9\"><div class=\"t m0 xdd h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x5df y38a3 w5ef h6c9\"><div class=\"t m0 x3a h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">382.571 </div></td><td class=\"c x5e0 y38a3 w5f0 h6c9\"><div class=\"t m0 xb6 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">(191.461) </div></td><td class=\"c x266 y38a3 w446 h6c9\"><div class=\"t m0 x24 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">191.110 </div></td><td class=\"c x5e1 y38a3 w32f h6c9\"><div class=\"t m0 x27 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">1.242 </div></td><td class=\"c x3fd y38a3 w5f1 h6c9\"><div class=\"t m0 xc5 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.394.387 </div></td><td class=\"c x501 y38a3 w31f h6c9\"><div class=\"t m0 xb6 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">(130.470) </div></td><td class=\"c x5e2 y38a3 w5f1 h6c9\"><div class=\"t m0 xc5 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.263.948 </div></td><td class=\"c x5e3 y38a3 w5f5 h6c9\"><div class=\"t m0 x2b h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.455.058 </div></td></tr><tr><td class=\"c x259 y38a4 w5ee h6ca\"><div class=\"t m0 x8 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5e4 y38a4 w3b8 h6ca\"><div class=\"t m0 xdd h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x5df y38a4 w5ef h6ca\"><div class=\"t m0 x3a h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">386.594 </div></td><td class=\"c x5e0 y38a4 w5f0 h6ca\"><div class=\"t m0 xb6 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">(186.281) </div></td><td class=\"c x266 y38a4 w446 h6ca\"><div class=\"t m0 x24 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">200.313 </div></td><td class=\"c x5e1 y38a4 w32f h6ca\"><div class=\"t m0 x30 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">18.708 </div></td><td class=\"c x3fd y38a4 w5f1 h6ca\"><div class=\"t m0 xc5 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.633.548 </div></td><td class=\"c x501 y38a4 w31f h6ca\"><div class=\"t m0 xb6 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">(123.456) </div></td><td class=\"c x5e2 y38a4 w5f1 h6ca\"><div class=\"t m0 xc5 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.510.124 </div></td><td class=\"c x5e3 y38a4 w493 h6ca\"><div class=\"t m0 x2b h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.710.437 </div></td></tr></table>Totale (esposizione netta)<span class=\"_ _324\"> </span>Esposizione lorda Rettifiche di valore complessive<span class=\"_ _324\"> </span>Esposizione netta Write-off* parziali complessivi<span class=\"_ _324\"> </span>Esposizione lorda Rettifiche di valore complessive<span class=\"_ _324\"> </span>Esposizione netta <table class=\"s wcc6 had9\" id=\"_e304431c-8d77-4b3a-ae3a-557a597dcbaf\"><tr><td class=\"c x27f y38a5 w5fa h652\"><div class=\"t m0 x65 h3 y2132 ff3 fsf fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a6 w5fb h5a2\"><div class=\"t m0 xbe h3 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 di evidente scarsa qualit\u00e0 creditizia<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c1 y38a6 w5fc h5a2\"><div class=\"t m0 x4c h3 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2c9 y38a5 w5fd h64b\"><div class=\"t m0 xb6 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Minusvalenze cumulate<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38a5 w3df h64b\"><div class=\"t m0 x27 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c1 y38a5 w5fc h64b\"><div class=\"t m0 x27 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a7 w5fa h5f2\"><div class=\"t m0 x67 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a7 w5fd h5f2\"><div class=\"t m0 x39 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x381 y38a7 w3df h5f2\"><div class=\"t m0 x57 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y38a7 w5fc h5f2\"><div class=\"t m0 x1b h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">4.615<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a8 w5fa h5ef\"><div class=\"t m0 x67 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">2. Derivati di copertura<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a8 w5fd h5ef\"><div class=\"t m0 x39 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x381 y38a8 w3df h5ef\"><div class=\"t m0 x57 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y38a8 w5fc h5ef\"><div class=\"t m0 x8b h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a9 w5fe h268\"><div class=\"t m0 x139 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5e5 y38a9 w4fc h268\"><div class=\"t m0 x67 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c9 y38a9 w5fd h268\"><div class=\"t m0 x39 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38a9 w3df h268\"><div class=\"t m0 x57 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2c1 y38a9 w5ff h268\"><div class=\"t m0 x8b h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">17.193<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38aa w600 h268\"><div class=\"t m0 x139 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5e5 y38aa w4fc h268\"><div class=\"t m0 x67 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c9 y38aa w5fd h268\"><div class=\"t m0 x39 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38aa w3df h268\"><div class=\"t m0 x57 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2c1 y38aa w5fc h268\"><div class=\"t m0 x8b h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">24.945<span class=\"ff2 fs0\"> </span></div></td></tr></table>SEZIONE 2 <span class=\"ff4\">\u2013</span> RISCHI DEL CO<span class=\"_ _1\"></span>NSOLIDATO PRUDENZIALE<span class=\"_ _1\"></span> 1.1  Rischio di credito<span class=\"_ _1\"></span> Informazioni di natura qualitativa<span class=\"_ _1\"></span> 1.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff12\">Aspetti generali<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>L\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>creditizia <span class=\"_ _2d\"> </span>della <span class=\"_ _3f\"> </span>banca <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>sviluppata <span class=\"_ _2d\"> </span>in <span class=\"_ _2c\"> </span><span class=\"ff2\">linea <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>gli <span class=\"_ _3f\"> </span>indiriz<span class=\"_ _1\"></span>zi <span class=\"_ _2d\"> </span>gestionali <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span>Piano <span class=\"_ _2d\"> </span>Industriale <span class=\"_ _2d\"> </span>e </span>indirizzata <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>economie <span class=\"_ _2\"></span>lo<span class=\"_ _1\"></span>cali <span class=\"_ _2\"></span>arti<span class=\"_ _1\"></span>colate <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _2\"></span>mercati <span class=\"_ _0\"></span>retail, <span class=\"_ _2\"></span>small<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>business e<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>piccole <span class=\"_ _0\"></span>medie imprese. In misura meno marcata l\u2019<span class=\"_ _1\"></span>attivit\u00e0 creditizia \u00e8 rivolta al<span class=\"_ _1\"></span> mercato corporate.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Nelle attivit\u00e0 rivolte alla <span class=\"_ _0\"></span>clientela privata, small <span class=\"_ _0\"></span>business (artigiani, famiglie produttrici, professionisti), PMI <span class=\"_ _0\"></span>e Corporate <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>clientela <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>caratteri<span class=\"_ _1\"></span>stiche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>finanziaria, <span class=\"_ _2\"></span>confluiscono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>dotti <span class=\"_ _2\"></span>sostanzialmente relativi <span class=\"_ _3f\"> </span>a: <span class=\"_ _3f\"> </span>prestiti <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>dep<span class=\"_ _1\"></span>ositi, <span class=\"_ _3f\"> </span>servizi <span class=\"_ _3b\"> </span>finanziari, <span class=\"_ _3f\"> </span>bancari <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>pagamento, <span class=\"_ _3f\"> </span>credito <span class=\"_ _3b\"> </span>documentario, <span class=\"_ _3f\"> </span>leasing, factoring, prodotti finanz<span class=\"_ _1\"></span>iari, assicurativi e di risparmio gestito, carte di debito e di credito.<span class=\"_ _3\"></span> La <span class=\"_ _2\"></span>politica <span class=\"_ _2\"></span>commerciale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>perseguita <span class=\"_ _2\"></span>principalmente <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>mezzo <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>rete de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>fili<span class=\"_ _1\"></span>ali <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>politiche creditizie <span class=\"_ _29\"></span>orientate <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>sostegno <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>economie <span class=\"_ _29\"></span>locali. <span class=\"_ _29\"></span>Particolare <span class=\"_ _29\"></span>attenzio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>posta <span class=\"_ _29\"></span>al <span class=\"_ _29\"></span>mantenimento delle <span class=\"_ _3\"></span>relazioni <span class=\"_ _3\"></span>instaurate <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>clientela <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>sviluppo <span class=\"_ _29\"></span>sia <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>aree <span class=\"_ _3\"></span>geografiche <span class=\"_ _3\"></span>dove <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ba<span class=\"_ _1\"></span>nca <span class=\"_ _3\"></span>\u00e8 tradizion<span class=\"ff5\">almente presente, sia<span class=\"_ _1\"></span> nei nuovi mercati d\u2019insediamento con l\u2019obiettivo di acquisire nuove quote </span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>ed agevolare <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>crescita <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>volume <span class=\"_ _1\"></span>d\u2019affari. <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span><span class=\"ff2\">e <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllat<span class=\"_ _1\"></span><span class=\"ls19\">e,</span> at<span class=\"_ _1\"></span>tive <span class=\"_ _1\"></span></span>nell\u2019erogazione <span class=\"_ _1\"></span>di finanziamenti <span class=\"_ _40\"> </span>a <span class=\"_ _3d\"> </span>clie<span class=\"_ _1\"></span>ntela <span class=\"_ _40\"> </span>privata <span class=\"_ _40\"> </span>nelle <span class=\"_ _40\"> </span>forme <span class=\"_ _40\"> </span>tecnich<span class=\"_ _1\"></span><span class=\"ff5\">e <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>cessione <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>quinto, <span class=\"_ _40\"> </span>dell\u2019anticipo<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>del </span>trattamento <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>fine <span class=\"_ _29\"></span>mandato <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>prestiti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>personali, <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>avval<span class=\"_ _1\"></span>gono, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>colloca<span class=\"_ _1\"></span>mento <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>propri <span class=\"_ _29\"></span>prodotti<span class=\"_ _1\"></span>, anche di <span class=\"_ _1\"></span>agenti <span class=\"_ _1\"></span>esterni all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rete commercial<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>capogruppo. L<span class=\"_ _1\"></span>a banca o<span class=\"_ _1\"></span>pera <span class=\"_ _1\"></span>inoltre ad<span class=\"_ _1\"></span>erendo agli accordi <span class=\"_ _40\"> </span>stipulati <span class=\"_ _40\"> </span>fra <span class=\"_ _40\"> </span>l\u2019Associazione <span class=\"_ _3d\"> </span>Bancaria <span class=\"_ _40\"> </span>Italiana, <span class=\"_ _40\"> </span>le <span class=\"_ _40\"> </span>Associazioni <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>categoria <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>le <span class=\"_ _3d\"> </span>Associaz<span class=\"_ _1\"></span>ioni imprenditori<span class=\"ff5\">ali <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>stipula <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Convenzioni <span class=\"_ _3\"></span>finalizzate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>sostegno <span class=\"_ _3\"></span>creditizio <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>imprese <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>un\u2019ottica <span class=\"_ _1\"></span>di </span>presidio della qualit\u00e0 degli<span class=\"_ _1\"></span> attivi. 2.<span class=\"ff22 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff12\">Politic<span class=\"_ _1\"></span>he di gestione del rischio di credito<span class=\"_ _1\"></span> </span></span>2.1.<span class=\"ff22\"> <span class=\"_ _3d\"> </span></span>Aspetti organizzativi<span class=\"_ _1\"></span> I <span class=\"_ _3\"></span>fattori <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>generano <span class=\"_ _3\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>riconducibili <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>variazione <span class=\"_ _3\"></span>inattesa <span class=\"_ _1\"></span>del merito <span class=\"_ _8d\"> </span>creditizio<span class=\"_ _1\"></span> <span class=\"_ _8d\"> </span>di <span class=\"_ _8e\"> </span>una <span class=\"_ _8d\"> </span>controparte, <span class=\"_ _8d\"> </span>nei <span class=\"_ _8e\"> </span>confronti <span class=\"_ _8d\"> </span>della <span class=\"_ _8e\"> </span>quale <span class=\"_ _8d\"> </span>esiste <span class=\"_ _8d\"> </span>un\u2019espos<span class=\"_ _1\"></span>izione, <span class=\"_ _8d\"> </span>generi <span class=\"_ _8e\"> </span>una corrispondente <span class=\"_ _1\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>inattesa <span class=\"_ _3\"></span>del va<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>posizione <span class=\"_ _1\"></span>creditoria. <span class=\"_ _1\"></span>Pert<span class=\"_ _1\"></span>anto, <span class=\"_ _1\"></span>deve <span class=\"_ _3\"></span>considerarsi <span class=\"_ _1\"></span>una manifestazione del rischio di credito <span class=\"_ _0\"></span>non solo la possibilit\u00e0 dell\u2019insolvenza di una <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oparte, ma anche il semplice deterioramento del merito creditiz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span> L\u2019assetto organiz<span class=\"_ _1\"></span>zativo del Gruppo <span class=\"_ _1\"></span>assicura un <span class=\"_ _1\"></span>adeguato processo per <span class=\"_ _1\"></span>il presidio e <span class=\"_ _1\"></span>la gestione del ri<span class=\"_ _1\"></span>schio di <span class=\"_ _2\"></span>credito, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>logica <span class=\"_ _2\"></span>di separatezza <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>funzioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>controllo. <span class=\"_ _0\"></span>Al <span class=\"_ _2\"></span>Consiglio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Amministrazione della <span class=\"_ _29\"></span>Capogruppo <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _29\"></span>riservata <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>via<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>esclusiva <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>determinazione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>indirizzi <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>incidono <span class=\"_ _29\"></span>sull<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>gestione<span class=\"_ _1\"></span> generale <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>affari <span class=\"_ _1\"></span>dell\u2019istituto, <span class=\"_ _3\"></span>nonch\u00e9, in <span class=\"_ _3\"></span>tale am<span class=\"_ _1\"></span>bito, <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>decisioni <span class=\"_ _1\"></span>concernenti <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>linee <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>op<span class=\"_ _1\"></span>erazioni strategiche <span class=\"_ _3d\"> </span>ed <span class=\"_ _3d\"> </span>i <span class=\"_ _40\"> </span>piani <span class=\"_ _3d\"> </span>industriali <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>finanziari, <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>quelle  concern<span class=\"_ _1\"></span>enti, <span class=\"_ _3d\"> </span>semp<span class=\"_ _1\"></span>re <span class=\"_ _40\"> </span>a <span class=\"_ _3d\"> </span>livello <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>supervisione strategica, il Sistema dei Controll<span class=\"_ _1\"></span>i Interni e di Gestione dei Rischi in conformit\u00e0 <span class=\"_ _1\"></span>alle Disposiz<span class=\"_ _1\"></span>ioni di Vigilanza Prudenziale <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>vigenti. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>linea <span class=\"_ _3\"></span>con le <span class=\"_ _1\"></span>previsioni <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>circolare <span class=\"_ _1\"></span>285/2013 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Banca <span class=\"_ _3\"></span>d\u2019Italia la <span class=\"_ _1\"></span>Capogruppo <span class=\"_ _3\"></span>ha at<span class=\"_ _1\"></span>tribuito <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>irezione <span class=\"_ _1\"></span>Risk <span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>anagement <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>verifica <span class=\"_ _3\"></span>e la <span class=\"_ _3\"></span>supervisione delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>di monitoraggio <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>svo<span class=\"_ _1\"></span>lta <span class=\"_ _3\"></span>dalle <span class=\"_ _29\"></span>competenti <span class=\"_ _3\"></span>funzio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>aziendali <span class=\"_ _29\"></span>prevedendo <span class=\"_ _29\"></span>la <span class=\"_ _3\"></span>facolt\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> intervento, <span class=\"_ _3d\"> </span>ove <span class=\"_ _3d\"> </span>necessario, <span class=\"_ _3d\"> </span>in <span class=\"_ _3d\"> </span>tema <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>classif<span class=\"_ _1\"></span>icazi<span class=\"_ _1\"></span>one <span class=\"_ _3d\"> </span>del <span class=\"_ _3d\"> </span>credito <span class=\"_ _3d\"> </span>anomal<span class=\"_ _1\"></span>o <span class=\"_ _3d\"> </span>e  di <span class=\"_ _40\"> </span>accantonamento<span class=\"_ _1\"></span>-<span class=\"_ _324\"> </span>appostamento provvisio<span class=\"_ _1\"></span>nale. 2.2<span class=\"ff22\"> <span class=\"_ _3d\"> </span></span>Sistemi di gestione, misurazione e controllo I sistemi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>gestione, misurazione <span class=\"_ _2\"></span>e controllo del <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio di <span class=\"_ _2\"></span>credito si sviluppano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contesto organizzativo che <span class=\"_ _2d\"> </span>vede <span class=\"_ _2c\"> </span>coinvolto <span class=\"_ _2c\"> </span>tutto <span class=\"_ _2c\"> </span>il <span class=\"_ _2d\"> </span>ciclo <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>processo <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>credito, <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2c\"> </span>fase <span class=\"_ _2c\"> </span>iniziale <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>istrutt<span class=\"_ _1\"></span>oria <span class=\"_ _2d\"> </span>al <span class=\"_ _2c\"> </span>riesame<span class=\"_ _1\"></span> periodico e a quella finale di revo<span class=\"_ _1\"></span>ca e recupero.   <span class=\"_ _1\"></span><span class=\"ff12\"> </span>Nelle fasi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>truttoria del <span class=\"_ _1\"></span>credito <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>effettua <span class=\"_ _1\"></span>indagini sia <span class=\"_ _1\"></span>interne <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>esterne sul <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>ente da <span class=\"_ _1\"></span>affidare, e  perviene  alla <span class=\"_ _3d\"> </span>decisio<span class=\"_ _1\"></span>ne  finale  di <span class=\"_ _3d\"> </span>concessione <span class=\"_ _3d\"> </span>del  credito <span class=\"_ _3d\"> </span>considerando <span class=\"_ _3d\"> </span>anche  tutto <span class=\"_ _3d\"> </span>l\u2019insieme <span class=\"_ _3d\"> </span>di informazioni  relative <span class=\"_ _2c\"> </span>al  soggetto <span class=\"_ _2c\"> </span>economico,  frutto  di <span class=\"_ _2c\"> </span>una  diretta <span class=\"_ _2c\"> </span>conoscenza  della  clientela  e  de<span class=\"_ _0\"></span>l contesto economico ove opera.<span class=\"_ _1\"></span> Nel <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>erogazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>opera <span class=\"_ _3\"></span>avendo <span class=\"_ _3\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>linea <span class=\"_ _3\"></span>guida <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>frazionamento del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>fra <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>molteplicit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>operanti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>settori <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _3\"></span>economica <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>segmenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato<span class=\"_ _1\"></span> diversi, sia la congruit\u00e0 de<span class=\"_ _0\"></span>l fido in funzione <span class=\"ff5\">dell\u2019autonoma capacit\u00e0 <span class=\"_ _0\"></span>di credito del <span class=\"_ _0\"></span>prenditore, della <span class=\"_ _0\"></span>forma </span>tecnica di utilizzo e delle garanzie col<span class=\"_ _1\"></span>laterali acquisibili.<span class=\"_ _1\"></span> L\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>analisi <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>monitoraggio <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>connesso <span class=\"_ _2d\"> </span>all\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>creditizia <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>svolta <span class=\"_ _2d\"> </span>operando <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>il supporto <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>specifiche <span class=\"_ _3b\"> </span>procedure <span class=\"_ _3b\"> </span>operativ<span class=\"_ _1\"></span>e. <span class=\"_ _3b\"> </span>La <span class=\"_ _3b\"> </span>finalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>tempestivo <span class=\"_ _3b\"> </span>sistema <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>monitoraggio <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>di individuare, quanto <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ima, segn<span class=\"_ _0\"></span>ali di <span class=\"_ _0\"></span>deterioramento delle <span class=\"_ _0\"></span>esposizioni per <span class=\"_ _0\"></span>intervenire <span class=\"_ _0\"></span>con azioni <span class=\"_ _0\"></span>correttive efficaci. <span class=\"_ _1\"></span>A tal <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ne le <span class=\"_ _1\"></span>esposizio<span class=\"_ _1\"></span>ni creditiz<span class=\"_ _1\"></span>ie sono <span class=\"_ _1\"></span>monitorate <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>l\u2019analisi <span class=\"_ _1\"></span>andamentale <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>rapporti <span class=\"_ _1\"></span>e della centrale dei rischi tramite procedure dedicate.<span class=\"_ _1\"></span> Tale esame consente di individu<span class=\"_ _1\"></span>are la clientela ch<span class=\"_ _1\"></span>e presenta anomalie nella conduzio<span class=\"_ _1\"></span>ne del rapporto rispetto a quella con andamento regolar<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> Sulla <span class=\"_ _3\"></span>clientela <span class=\"_ _29\"></span>affidata <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>osegue <span class=\"_ _3\"></span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>monitoraggio <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>Dir<span class=\"_ _1\"></span>ezione <span class=\"_ _3\"></span>Crediti: <span class=\"_ _29\"></span>dalle <span class=\"_ _29\"></span>analisi delle <span class=\"_ _47\"> </span>posizioni, <span class=\"_ _47\"> </span>\u00e8 <span class=\"_ _47\"> </span>emerso <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>incremento <span class=\"_ _47\"> </span>rispetto <span class=\"_ _47\"> </span>ai <span class=\"_ _47\"> </span>trimestri <span class=\"_ _47\"> </span>precedenti <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>terioramento <span class=\"_ _47\"> </span>degli<span class=\"_ _1\"></span> affidamenti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>- seppure <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>livell<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>pre <span class=\"_ _1\"></span>pandemico <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>atti<span class=\"_ _1\"></span>vate azioni <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>contenimento <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio. <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>monitoraggio <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sizioni <span class=\"_ _3\"></span>indirettamente <span class=\"_ _29\"></span>pi\u00f9 <span class=\"_ _3\"></span>esposte costituisce <span class=\"_ _3\"></span>uno <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>primi <span class=\"_ _1\"></span>driver <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tenzione <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>garantire <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>migliore <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _1\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>credit<span class=\"_ _0\"></span>i nel <span class=\"_ _2d\"> </span>tempo <span class=\"_ _2d\"> </span>e, <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"></span>edesimo <span class=\"_ _2d\"> </span>tempo, <span class=\"_ _2d\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>individuare <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>miglio<span class=\"_ _1\"></span>ri <span class=\"_ _2d\"> </span>soluzioni <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>c<span class=\"_ _1\"></span>onsentire <span class=\"_ _2d\"> </span>alle <span class=\"_ _2d\"> </span>impr<span class=\"_ _1\"></span>ese <span class=\"_ _2d\"> </span>di proseguire il loro business<span class=\"_ _1\"></span> Nell\u2019ambito de<span class=\"_ _0\"></span>lle <span class=\"ff2\">politiche di <span class=\"_ _2\"></span>gestione dei <span class=\"_ _0\"></span>rischi aziendali <span class=\"_ _2\"></span>la banca ha <span class=\"_ _2\"></span>previsto un <span class=\"_ _0\"></span>sistema di <span class=\"_ _2\"></span>limiti operativi </span>e <span class=\"_ _3\"></span>specifici <span class=\"_ _29\"></span>Key <span class=\"_ _3\"></span>Risk <span class=\"_ _3\"></span>Indicato<span class=\"_ _1\"></span>rs <span class=\"_ _3\"></span>(KRI<span class=\"_ _1\"></span>). <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>contesto <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>controllo, <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>fronte <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>superamento delle <span class=\"_ _3b\"> </span>soglie <span class=\"_ _3f\"> </span>previste, <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3f\"> </span>Risk <span class=\"_ _3f\"> </span>Management <span class=\"_ _3f\"> </span>atti<span class=\"_ _1\"></span><span class=\"ff5\">va <span class=\"_ _3f\"> </span>procedure <span class=\"_ _3b\"> </span>interne <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>l\u2019intervento <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>fine <span class=\"_ _3f\"> </span>di </span>mantenere <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>propensio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>coerente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>definito <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>RAF <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>politiche <span class=\"_ _3\"></span>di gestione dei rischi. Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>a, <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>gestionali <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>sk <span class=\"_ _3\"></span>management, <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>sistema <span class=\"_ _3\"></span>interno <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>rating <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>gra<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di classificare <span class=\"_ _10\"> </span>ogni <span class=\"_ _10\"> </span>controparte <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>class<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>rischio <span class=\"_ _10\"> </span>aventi <span class=\"_ _10\"> </span>probabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>insolvenza <span class=\"_ _10\"> </span>omogenee. <span class=\"_ _10\"> </span>L<span class=\"_ _1\"></span>a classificazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _29\"></span>controparti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>bonis <span class=\"_ _3b\"> </span>sotto<span class=\"_ _1\"></span>poste <span class=\"_ _29\"></span>a <span class=\"_ _3b\"> </span>valutazione <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>articolata <span class=\"_ _3b\"> </span>su <span class=\"_ _3b\"></span>una <span class=\"_ _29\"></span>scala <span class=\"_ _3b\"> </span>da <span class=\"_ _29\"></span>1 <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"></span>10. Restano esclusi <span class=\"_ _1\"></span>dall\u2019assegnaz<span class=\"_ _1\"></span>ione del rati<span class=\"_ _1\"></span>ng i <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>non perfo<span class=\"_ _1\"></span>rming <span class=\"_ _1\"></span>(esposizioni scadute <span class=\"_ _1\"></span>e/o <span class=\"_ _1\"></span>sconfinanti, inadempienze probabili e soff<span class=\"_ _1\"></span>erenze). Ai fini del calcolo <span class=\"_ _0\"></span>del requisito patrimoniale a fronte dei rischi di credito <span class=\"_ _0\"></span>la banca segue le regole previste dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>metodo <span class=\"_ _2\"></span>sta<span class=\"_ _1\"></span>ndardizzato, <span class=\"_ _2\"></span>ricorrendo, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>determinate <span class=\"_ _2\"></span>controparti, <span class=\"_ _2\"></span>all\u2019utilizzo <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>rating forniti da ECAI esterne autori<span class=\"_ _1\"></span>zza<span class=\"_ _1\"></span>te. 2.3<span class=\"ff22\"> <span class=\"_ _3d\"> </span></span>Metodi di misurazione delle perdite attese L\u2019approccio <span class=\"_ _3\"></span>generale <span class=\"_ _1\"></span>defi<span class=\"_ _1\"></span>nito <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>principio <span class=\"_ _3\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>Strumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>stimare <span class=\"_ _3\"></span>l\u2019impairment <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>basa <span class=\"_ _3\"></span>su un <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _29\"></span>finalizzato <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>dare <span class=\"_ _29\"></span>evidenza <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>det<span class=\"_ _1\"></span>erioramento <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ualit\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>credito <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>uno <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>umento finanziario al<span class=\"_ _1\"></span>la data <span class=\"_ _1\"></span>di reporting ri<span class=\"_ _1\"></span>spetto al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di iscrizione <span class=\"_ _1\"></span>iniziale. L<span class=\"_ _1\"></span>e indicazioni normati<span class=\"_ _1\"></span>ve in tema <span class=\"_ _1\"></span>di assegnazione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>diversi <span class=\"_ _0\"></span>\u201cstage\u201d <span class=\"_ _2\"></span>previsti <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Principio <span class=\"_ _2\"></span>(\u201cstaging\u201d <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>\u201cs<span class=\"_ _1\"></span>tage <span class=\"_ _2\"></span>allocation\u201d) <span class=\"_ _2\"></span>prevedono, infatti, di identificare le variazioni signifi<span class=\"_ _1\"></span>cative del rischio di credito facendo riferimento alla variazio<span class=\"_ _1\"></span>ne del merito creditizio rispetto alla rilevazio<span class=\"_ _1\"></span>ne iniziale della controparte, alla vita attesa dell\u2019attivit\u00e0 finanziaria e ad altre informazioni forward<span class=\"_ _1\"></span>-looking che possono influenzare il ri<span class=\"_ _1\"></span>schio di credito.<span class=\"_ _1\"></span> Coerentemente <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previsto <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>principio <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>IFRS <span class=\"_ _3\"></span>9, i <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>bonis s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>quindi <span class=\"_ _3\"></span>suddivisi in due diverse categorie:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Stage <span class=\"_ _2\"></span>1: <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>bucket <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>class<span class=\"_ _1\"></span>ificate <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>presentano <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ignificativo <span class=\"_ _2\"></span>deterioramento </span></span>del ris<span class=\"_ _1\"></span>chio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito. <span class=\"_ _1\"></span>Per <span class=\"_ _3\"></span>questo Stage <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>esa <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>anno <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>bas<span class=\"_ _1\"></span>e collettiva; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">Stage <span class=\"_ _3\"></span>2: <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>tale <span class=\"_ _29\"></span>bucket <span class=\"_ _29\"></span>sono <span class=\"_ _3\"></span>clas<span class=\"_ _1\"></span>sificate <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>presentano <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>significativo <span class=\"_ _29\"></span>deterioramento </span></span>della <span class=\"_ _29\"></span>qualit\u00e0 <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>credito <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>repo<span class=\"_ _1\"></span>rting <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniz<span class=\"_ _1\"></span>iale. <span class=\"_ _29\"></span>Per <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>bucket <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>perdita attesa deve essere calcolata in otti<span class=\"_ _1\"></span>ca lifetime, o<span class=\"ff5\">vv<span class=\"_ _1\"></span>ero nell\u2019arco di tutta la durata dello strumento, su </span>base collettiva. Nell\u2019ambito de<span class=\"_ _0\"></span>l processo <span class=\"_ _2\"></span>di monitoraggio on <span class=\"_ _2\"></span>going del <span class=\"_ _2\"></span>framework<span class=\"_ _1\"></span> applicativo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>principio contabile <span class=\"_ _2\"></span>IFRS 9, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contesto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>ancora <span class=\"_ _3\"></span>condizionato <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>elementi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incertezza, <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>il<span class=\"_ _2\"></span> proseguire <span class=\"_ _3\"></span>dell\u2019emergenz<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>confli<span class=\"_ _1\"></span><span class=\"ff2\">tto <span class=\"_ _3\"></span>bellico <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Russ<span class=\"_ _1\"></span>ia <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>Ucraina <span class=\"_ _3\"></span>sopraggiunta <span class=\"_ _3\"></span>nel <span class=\"_ _29\"></span>2022 <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>alle </span>ulteriori <span class=\"_ _1\"></span>tensioni <span class=\"_ _1\"></span>internazionali <span class=\"_ _1\"></span>sopraggiunte <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>2023<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>importanti <span class=\"_ _1\"></span>shock <span class=\"_ _3\"></span>inflatti<span class=\"_ _1\"></span>vi, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>difficolt\u00e0 di <span class=\"_ _1\"></span>approvv<span class=\"_ _1\"></span>igionamento <span class=\"_ _1\"></span>energetico <span class=\"_ _3\"></span>e al<span class=\"_ _1\"></span>imentare <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l\u2019aumento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cons<span class=\"_ _1\"></span>eguenti <span class=\"_ _1\"></span>risvo<span class=\"_ _1\"></span>lti sociali, <span class=\"_ _3f\"> </span>si <span class=\"_ _3b\"> </span>evidenzia <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>nella <span class=\"_ _3f\"> </span>predisposizione <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>presente <span class=\"_ _3b\"> </span>reportistica <span class=\"_ _3f\"> </span>finanziaria <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>tenuto<span class=\"_ _1\"></span> conto <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>indicazioni <span class=\"_ _2\"></span>contenute <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>docum<span class=\"_ _1\"></span>enti <span class=\"_ _2\"></span>pu<span class=\"_ _1\"></span>bblicati <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>diverse <span class=\"_ _0\"></span>istituzioni <span class=\"_ _2\"></span>internazio<span class=\"_ _1\"></span>nali <span class=\"_ _2\"></span>(ESMA, <span class=\"_ _2\"></span>E<span class=\"_ _1\"></span>BA, BCE-SSM, <span class=\"_ _3b\"> </span>IFRS <span class=\"_ _3b\"> </span>Foundation<span class=\"_ _1\"></span>), <span class=\"_ _3b\"> </span>mirando <span class=\"_ _3b\"> </span>al <span class=\"_ _3f\"> </span>raggiungi<span class=\"ff5\">mento <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>equilibrio<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>l\u2019esigenza <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>evitare <span class=\"_ _3f\"> </span>ipotesi </span>eccessivamente <span class=\"_ _1\"></span>procicliche <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>utili<span class=\"_ _1\"></span>zzati <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>atte<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>necessit\u00e0 di <span class=\"_ _29\"></span>as<span class=\"_ _1\"></span>sicurare <span class=\"_ _29\"></span>che <span class=\"_ _3b\"> </span>i <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3b\"></span>cui <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>(o <span class=\"_ _3b\"></span>sar\u00e0) <span class=\"_ _29\"></span>es<span class=\"_ _1\"></span>posto <span class=\"_ _3b\"></span>si <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>flettano <span class=\"_ _29\"></span>adeguatamente <span class=\"_ _3b\"> </span>nelle <span class=\"_ _3b\"></span>valutazioni contabili e prudenziali. In <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>cont<span class=\"_ _1\"></span>esto, il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> ha <span class=\"_ _2\"></span>ritenuto opportuno <span class=\"_ _2\"></span>aggio<span class=\"_ _1\"></span>rnare <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisioni macroeconomiche <span class=\"_ _0\"></span>utilizzate <span class=\"_ _0\"></span>per la <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite at<span class=\"_ _1\"></span>tese al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>includere <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>elementi di <span class=\"_ _1\"></span>cambiam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>macroeconomico <span class=\"_ _1\"></span>attuali <span class=\"_ _1\"></span>e prospettici forniti dai <span class=\"_ _1\"></span>provider specializzati.<span class=\"_ _1\"></span>  Stima della perdita attesa (Expect<span class=\"_ _1\"></span>ed Credit Loss) <span class=\"_ _1\"></span><span class=\"ffc\">\u2013</span> Stage 1 e Stage 2<span class=\"_ _1\"></span> Il <span class=\"_ _29\"></span>modello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>calcolo <span class=\"_ _29\"></span>dell\u2019<span class=\"_ _1\"></span><span class=\"ff6\">Expected <span class=\"_ _29\"></span>Credit <span class=\"_ _29\"> </span>Lo<span class=\"_ _1\"></span>ss <span class=\"_ _29\"></span></span>(ECL) <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>misurazione <span class=\"_ _29\"></span>dell\u2019<span class=\"ff6\">impairment <span class=\"_ _3b\"> </span><span class=\"ff2\">degli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>trumenti </span></span>non <span class=\"_ _1\"></span>deteriorati<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>differenziato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>funzione <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>classificazione <span class=\"_ _1\"></span>dell\u2019espos<span class=\"_ _1\"></span>izione <span class=\"_ _3\"></span>nello <span class=\"_ _1\"></span>Stage <span class=\"_ _1\"></span>1 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>nello <span class=\"_ _1\"></span>Stage 2, si basa sulla seguente formula:<span class=\"_ _1\"></span> \ud835\udc38\ud835\udc36\ud835\udc3f<span class=\"_ _3d\"> </span>=<span class=\"_ _46\"> </span>\u2211<span class=\"_ _3f\"></span>\ud835\udc43\ud835\udc37\ud835\udc61<span class=\"_ _1\"></span> \u00b4 \ud835\udc38\ud835\udc34\ud835\udc37\ud835\udc61<span class=\"_ _1\"></span> \u00b4 <span class=\"_ _1\"></span>\ud835\udc3f\ud835\udc3a\ud835\udc37\ud835\udc61 <span class=\"_ _1\"></span>\u00b4 (1 + \ud835\udc5f<span class=\"_ _1\"></span>)<span class=\"_ _324\"> </span>\u2212\ud835\udc61<span class=\"_ _324\"> </span>\ud835\udc47<span class=\"_ _324\"> </span>\ud835\udc61<span class=\"_ _1\"></span>=1<span class=\"_ _324\"> </span>dove: PDt<span class=\"ls0\"> </span>rappresenta <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>probabilit\u00e0 di <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>ogni data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _2\"></span>flow. Trattasi <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>babilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>passare dallo stato<span class=\"_ _1\"></span> performing <span class=\"_ _1\"></span>a q<span class=\"_ _1\"></span>uello del <span class=\"_ _1\"></span>deteriorato <span class=\"_ _1\"></span>nell\u2019oriz<span class=\"_ _1\"></span>zonte temporale <span class=\"_ _1\"></span>di un<span class=\"_ _1\"></span> anno <span class=\"_ _1\"></span>(PD a <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff2\">anno) </span>o lungo l\u2019intera durata dell\u2019esposiz<span class=\"_ _1\"></span>ione (PD lifetime)<span class=\"_ _1\"></span><span class=\"ff2\"> </span>EADt rappresenta l\u2019esposizione di contro<span class=\"_ _1\"></span>parte ad ogni data di cash fl<span class=\"_ _1\"></span>ow<span class=\"ff2\"> </span>LGDt rappresenta <span class=\"_ _40\"> </span>la <span class=\"_ _40\"> </span>p<span class=\"_ _1\"></span>erdita <span class=\"_ _40\"> </span>as<span class=\"_ _1\"></span>sociata <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>og<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>data <span class=\"_ _47\"> </span>di <span class=\"_ _3d\"> </span>cas<span class=\"_ _1\"></span>h <span class=\"_ _40\"> </span>flow<span class=\"_ _1\"></span>. <span class=\"_ _40\"> </span>Trattasi <span class=\"_ _47\"> </span>della<span class=\"_ _0\"></span> percentuale  di  perdita  in  caso  di <span class=\"_ _3d\"> </span><span class=\"ff6\">default<span class=\"ff5\">,  sulla  base  dell\u2019esperienza  storica  oss<span class=\"_ _1\"></span>ervata  in  un </span></span>determinato <span class=\"_ _3b\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>osservazione, <span class=\"_ _3f\"> </span>nonch\u00e9 <span class=\"_ _3b\"> </span>dell\u2019evoluz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>spettica <span class=\"_ _3f\"> </span>lungo <span class=\"_ _3b\"> </span>l\u2019intera <span class=\"_ _3f\"> </span>durata dell\u2019esposizione (<span class=\"ff6\">lifetime<span class=\"ff2 ls16\">);<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>r rappresenta il tasso di sconto<span class=\"_ _1\"></span> t rappresenta il numero di cash flo<span class=\"_ _1\"></span>w T rappresenta il <span class=\"_ _2\"></span>numero complessivo di <span class=\"_ _2\"></span>cas<span class=\"_ _1\"></span>h <span class=\"_ _0\"></span>flow, <span class=\"_ _0\"></span>limitato ai <span class=\"_ _2\"></span>12 mesi <span class=\"_ _2\"></span>successivi per <span class=\"_ _0\"></span>i rapport<span class=\"_ _0\"></span>i in <span class=\"_ _2\"></span>stage 1, e riferito a tutta la v<span class=\"_ _1\"></span>ita residua per gli stage 2 Come <span class=\"_ _29\"></span>rappresentato <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>paragrafo <span class=\"_ _3b\"> </span><span class=\"ff5\">\u201cInclusione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>attori <span class=\"_ _3b\"></span>forward <span class=\"_ _29\"></span>looking\u201d, <span class=\"_ _29\"></span>le <span class=\"_ _3b\"> </span></span>curve <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>PD <span class=\"_ _29\"></span>stimate <span class=\"_ _29\"></span>sono distinte per ciascuno scenario macro<span class=\"_ _1\"></span>economico selezionato e vengono applicate per Il calcolo dell\u2019EC<span class=\"_ _1\"></span>L per <span class=\"_ _2\"></span>ciascuno <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tali <span class=\"_ _2\"></span>scenari. <span class=\"_ _0\"></span>La <span class=\"_ _2\"></span>misura <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>attesa <span class=\"_ _2\"></span>finale <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ottenuta <span class=\"_ _2\"></span>ponderando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>misure <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Expected Credit Loss condizio<span class=\"_ _1\"></span>nate agli scenari macroeconomici p<span class=\"_ _1\"></span>er le rispettive probabilit\u00e0 di accadimento.<span class=\"_ _3\"></span> I modelli utilizzati per l<span class=\"_ _1\"></span>a stima dei suddetti parametri<span class=\"_ _1\"></span> derivano dagli omologhi <span class=\"_ _1\"></span>parametri sviluppati <span class=\"_ _1\"></span>in base alle pi\u00f9 <span class=\"_ _2\"></span>recenti linee <span class=\"_ _2\"></span>guid<span class=\"_ _1\"></span>a in <span class=\"_ _0\"></span>ambito regolamentare, <span class=\"_ _2\"></span>app<span class=\"_ _1\"></span>ortando specifici <span class=\"_ _0\"></span>adattamenti <span class=\"_ _0\"></span>per tene<span class=\"_ _0\"></span>re conto dei differenti requisiti e finalit<span class=\"_ _1\"></span>\u00e0 del modello di i<span class=\"_ _1\"></span><span class=\"ff6\">mpairment </span>IFRS 9 rispetto<span class=\"_ _1\"></span> a quello regolamentare.<span class=\"_ _1\"></span> La definizione dei suddetti par<span class=\"_ _1\"></span>ametri ha quindi tenuto conto dei seguenti obiet<span class=\"_ _1\"></span>tivi:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">rimozione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisti <span class=\"_ _2\"></span>ai s<span class=\"_ _0\"></span>oli <span class=\"_ _2\"></span>fini <span class=\"_ _0\"></span>regolamentari, <span class=\"_ _2\"></span>quali la <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span><span class=\"ff6\">down <span class=\"_ _2\"></span>turn <span class=\"ff2\">considerata<span class=\"_ _0\"></span> </span></span></span></span>nel <span class=\"_ _40\"> </span>calcolo <span class=\"_ _40\"> </span>LGD <span class=\"_ _47\"> </span>regolamentare<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>te<span class=\"_ _1\"></span>nere <span class=\"_ _40\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>ciclo <span class=\"_ _40\"> </span>economico <span class=\"_ _47\"> </span>avverso, <span class=\"_ _40\"> </span>i <span class=\"_ _47\"> </span><span class=\"ff6\">margin <span class=\"_ _40\"> </span>of </span>conservativism <span class=\"_ _3\"></span><span class=\"ff5\">previsti <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>PD, <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span>ed <span class=\"_ _1\"></span>EAD <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l\u2019add<span class=\"ff2\">-</span>on <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>indiretti <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>evitare </span>un effetto <span class=\"ff6\">double-countin<span class=\"_ _1\"></span>g</span> sul conto economico;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">inclusione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ciclo <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>corrente <span class=\"_ _3\"></span>(<span class=\"ff6\">Point-<span class=\"ls7\">in</span>-Time <span class=\"_ _3\"></span>risk <span class=\"_ _3\"></span>measures</span>) <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>sostituz<span class=\"_ _1\"></span>ione </span></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>misurazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>parametri <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>ciclo <span class=\"_ _3\"></span>economico <span class=\"_ _3\"></span>(TTC <span class=\"_ _3\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span><span class=\"ff6\">Thro<span class=\"_ _1\"></span>ugh <span class=\"_ _1\"></span>The <span class=\"_ _3\"></span>Cycle</span>) <span class=\"_ _3\"></span>prevista <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>fini regolamentari; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">introduzione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3b\"></span>previsionali <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>guardanti <span class=\"_ _3b\"></span>la <span class=\"_ _3b\"></span>futura <span class=\"_ _29\"></span>dinami<span class=\"_ _1\"></span>ca <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3b\"></span>fattori <span class=\"_ _3b\"></span>macroeconomici </span></span>(<span class=\"ff6\">Forward looking risk<span class=\"_ _1\"></span></span>) ritenuti potenzialmente in grado di influenzare la sit<span class=\"_ _1\"></span>uazione del debitore;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">estensione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2c\"> </span>parametri <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>rischio <span class=\"_ _2c\"> </span>ad <span class=\"_ _2d\"> </span>una <span class=\"_ _2c\"> </span>prospettiva <span class=\"_ _2c\"> </span>pluriennale, <span class=\"_ _2d\"> </span>tenen<span class=\"_ _1\"></span>do <span class=\"_ _2d\"> </span>conto <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>durata </span></span>dell\u2019esposizione creditizia da val<span class=\"_ _1\"></span>utare (<span class=\"ff6\">lifetime<span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Di <span class=\"_ _29\"></span>seguito <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _29\"></span>forniscono <span class=\"_ _3b\"> </span>informazioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>maggior <span class=\"_ _29\"></span>dettaglio <span class=\"_ _3b\"></span>sulla <span class=\"_ _29\"></span>modalit\u00e0 <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>quali <span class=\"_ _29\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Banco <span class=\"_ _3f\"> </span>Desio <span class=\"_ _3b\"></span>ha determinato i <span class=\"_ _1\"></span>cit<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>parametri di <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span><span class=\"ff6\">compliant, </span>con <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e riferimento <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>modalit\u00e0 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>la quale sono stati inclusi i <span class=\"_ _1\"></span>fattori <span class=\"ff6\">forw<span class=\"_ _1\"></span>ard looking</span>. Al <span class=\"_ _2\"></span>riguardo <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>deve <span class=\"_ _0\"></span><span class=\"ff5\">precisare <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>l\u2019aggiornamento <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>erie <span class=\"_ _2\"></span>storiche <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>para<span class=\"_ _1\"></span>metri <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>conseguentemente </span>l\u2019attivit\u00e0 di <span class=\"_ _1\"></span><span class=\"ff2\">ricalibrazione degli stessi \u00e8 effettuata su base annua.<span class=\"_ _1\"></span> </span>Stima del parametro PD<span class=\"_ _1\"></span> I <span class=\"_ _2d\"> </span>parametri <span class=\"_ _2d\"> </span>PD <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>stati <span class=\"_ _2d\"> </span>opportunamente <span class=\"_ _2d\"> </span>calibrati, <span class=\"_ _2d\"> </span>mediante <span class=\"_ _2d\"> </span>modelli <span class=\"_ _2d\"> </span>satellite, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>rifl<span class=\"_ _1\"></span>ettere <span class=\"_ _2d\"> </span>i <span class=\"_ _3f\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>di inadempienza  in  base  alle  condizio<span class=\"_ _1\"></span>ni  correnti  (PiT)  e  a  quelle  prospetti<span class=\"_ _1\"></span>che  (<span class=\"_ _1\"></span><span class=\"ff6\">forward  lo<span class=\"_ _1\"></span>oking</span>).  Detti parametri  sono  stimati  n<span class=\"_ _0\"></span>on  solo <span class=\"_ _2c\"> </span>con  riferimento  all\u2019orizzonte  dei <span class=\"_ _2c\"> </span>dodici  mesi  successivi  alla <span class=\"_ _2c\"> </span>data  di reporting<span class=\"ff2\">, ma anche negli anni futuri<span class=\"_ _1\"></span>, in modo da consentire il calcolo degli ac<span class=\"_ _1\"></span>cantonamenti <span class=\"_ _1\"></span></span>lifetime<span class=\"ff2\">.<span class=\"_ _1\"></span> </span>Per <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2d\"> </span>Desio, <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>curve <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>PD <span class=\"_ _2d\"> </span><span class=\"ff6\">lifetime <span class=\"_ _3f\"> </span></span>sono <span class=\"_ _2d\"> </span>state <span class=\"_ _3f\"> </span>costruite <span class=\"_ _2d\"> </span>moltiplicando <span class=\"_ _3f\"> </span>tra <span class=\"_ _2d\"> </span>loro, <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>approccio markoviano, le matrici di migrazione <span class=\"_ _0\"></span>del rating a <span class=\"_ _0\"></span>12 mesi distinte per <span class=\"_ _0\"></span>segmenti e condizionate agli scenari macroeconomici <span class=\"_ _29\"></span>prospettici. <span class=\"_ _29\"></span>Ad <span class=\"_ _29\"></span>ogni <span class=\"_ _29\"></span>class<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rating <span class=\"_ _29\"></span>assegnata<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>alle <span class=\"_ _29\"></span>controparti <span class=\"_ _29\"></span>tramite <span class=\"_ _29\"></span>m<span class=\"_ _3\"></span>odelli <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>erni viene <span class=\"_ _2\"></span>associata <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>curva <span class=\"_ _2\"></span>di PD <span class=\"_ _2\"></span><span class=\"ff6\">lifetime<span class=\"ff2\">. <span class=\"_ _0\"></span>Di <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>i principali <span class=\"_ _2\"></span>step <span class=\"_ _2\"></span>metodologici <span class=\"_ _0\"></span>utilizzati <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>stima </span></span>del parametro PD <span class=\"ff6\">lifetime</span>:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">costruzione delle <span class=\"_ _2\"></span>matr<span class=\"_ _1\"></span>ici di<span class=\"_ _0\"></span> migrazione <span class=\"_ _2\"></span>Po<span class=\"_ _1\"></span>int in <span class=\"_ _2\"></span>Time (PiT) <span class=\"_ _0\"></span>storiche <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ogni segme<span class=\"_ _0\"></span>nto di <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>chio de<span class=\"_ _0\"></span>finito </span></span>dai <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rating <span class=\"_ _3\"></span>e, sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>edia di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _3\"></span>matrici, ottenimento <span class=\"_ _3\"></span>delle matr<span class=\"_ _1\"></span>ici <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>migrazione a 3 anni per ogni segmento di rischio. Si evidenzia che al fine di ridurre i <span class=\"ff6 ls42\">bias</span> sul default rate derivanti dalle <span class=\"_ _3b\"> </span>poli<span class=\"_ _1\"></span>tiche <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>sostegn<span class=\"_ _1\"></span>o, <span class=\"_ _3b\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>matrice <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>migrazione <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>2020 <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stata <span class=\"_ _3f\"> </span>depur<span class=\"_ _1\"></span>ata <span class=\"_ _3f\"> </span>dalle <span class=\"_ _3f\"> </span>controparti beneficiarie di moratorie;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">determinazione delle <span class=\"_ _0\"></span>matrici di <span class=\"_ _0\"></span>migrazione PiT future <span class=\"_ _0\"></span>per i <span class=\"_ _2\"></span>primi<span class=\"_ _1\"></span> tre <span class=\"_ _0\"></span>anni successivi rispetto <span class=\"_ _0\"></span>alla data <span class=\"_ _2\"></span>di </span></span>reporting, <span class=\"_ _2\"></span>ott<span class=\"_ _1\"></span>enute <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>matrici <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>migraz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>condiz<span class=\"_ _1\"></span>ionate <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>alcuni <span class=\"_ _0\"></span>selezionati scenari <span class=\"_ _2\"></span>macroeconomici, <span class=\"_ _0\"></span>tramite <span class=\"_ _2\"></span>modelli satellite <span class=\"_ _2\"></span>(metodo <span class=\"_ _2\"></span>Merton) <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>esprimere <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>sensitivit\u00e0 delle misure <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rispetto alle <span class=\"_ _1\"></span>variazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>delle principali <span class=\"_ _1\"></span>grandezze <span class=\"_ _1\"></span>economiche. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>modelli <span class=\"_ _3\"></span>satellite<span class=\"_ _0\"></span> sono differenziati per segme<span class=\"_ _0\"></span>nto Imprese e <span class=\"_ _0\"></span>Privati ed utilizzano variabili <span class=\"_ _0\"></span>specifiche per ogni segmento; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">ottenimento <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>PD<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cumulate <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>classe <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ratin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>cenario, <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>prodot<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>matriciale <span class=\"_ _2\"></span>(marko<span class=\"_ _1\"></span>v </span></span>chain <span class=\"_ _3b\"> </span>techniques) <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>matrici <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>migraz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>Pit <span class=\"_ _3f\"> </span>future <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>primi<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>tr<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>anni, <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>prec<span class=\"_ _1\"></span>edenza calcolate, <span class=\"_ _2\"></span>mentre <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>quart<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>anno <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>poi <span class=\"_ _0\"></span>viene <span class=\"_ _2\"></span>utilizzata la <span class=\"_ _2\"></span>matrice <span class=\"_ _2\"></span>1-yr <span class=\"_ _0\"></span>TTC <span class=\"_ _2\"></span>ipotizzata <span class=\"_ _0\"></span>costante <span class=\"_ _2\"></span>in ogn<span class=\"_ _0\"></span>i periodo  <span class=\"ff6\">t</span>, <span class=\"_ _2c\"> </span>ottenuta  mediante  il <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>econdizionamento  delle <span class=\"_ _2c\"> </span>singol<span class=\"_ _1\"></span>e  matrici <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>i  migrazione <span class=\"_ _2c\"> </span>annuali osservate negli ultimi cinque anni attraverso i<span class=\"_ _1\"></span>l metodo di Merton<span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span>Vasicek; \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">generazione <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>curva <span class=\"_ _2d\"> </span>PD <span class=\"_ _2d\"> </span>cumulata <span class=\"_ _2d\"> </span>lifetime <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _3f\"> </span>media <span class=\"_ _2d\"> </span>delle <span class=\"_ _3f\"> </span>c<span class=\"_ _1\"></span>urve <span class=\"_ _3f\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>PD <span class=\"_ _3f\"> </span>cumulate <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ogni </span></span>scenario macroeconomico selezionato<span class=\"_ _1\"></span>. Si <span class=\"_ _2c\"> </span>fa  rinvio <span class=\"_ _2d\"> </span>al  successivo <span class=\"_ _2d\"> </span>paragrafo  \u201cInclusione <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>fattori  forward <span class=\"_ _2d\"> </span>looking\u201d <span class=\"_ _2c\"> </span>per  ulteriori <span class=\"_ _2c\"> </span>dettagli <span class=\"_ _2c\"> </span>sulla modalit\u00e0 di costruzio<span class=\"_ _1\"></span>ne del parametro PD.<span class=\"_ _324\"> </span>Stima del parametro LGD<span class=\"_ _324\"> </span>I <span class=\"_ _1\"></span>parametri <span class=\"_ _1\"></span>LGD <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stati opportunamente <span class=\"_ _1\"></span>calibrati, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>rifl<span class=\"_ _1\"></span>ettere i <span class=\"_ _1\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>perdita in <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>condizioni correnti <span class=\"_ _3d\"> </span>(PiT) <span class=\"_ _3d\"> </span>e <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>quell<span class=\"_ _1\"></span>e <span class=\"_ _3d\"> </span>prospettiche <span class=\"_ _3d\"> </span>(<span class=\"_ _1\"></span><span class=\"ff6\">forward <span class=\"_ _3d\"> </span>loo<span class=\"_ _1\"></span>king</span>). <span class=\"_ _3d\"> </span>Detti <span class=\"_ _3d\"> </span>parametri <span class=\"_ _40\"> </span>sono <span class=\"_ _3d\"> </span>stimati<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>non <span class=\"_ _3d\"> </span>solo <span class=\"_ _3d\"> </span>con riferimento <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span>l\u2019orizzonte <span class=\"_ _3b\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _3b\"></span>dodici <span class=\"_ _29\"></span>mesi <span class=\"_ _3b\"></span>successivi <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff6\">reporting<span class=\"ff2\">, <span class=\"_ _3b\"></span>ma <span class=\"_ _29\"></span>anche <span class=\"_ _29\"></span>ne<span class=\"_ _1\"></span>gli <span class=\"_ _3b\"></span>anni <span class=\"_ _29\"></span>futuri, <span class=\"_ _3b\"></span>in </span></span>modo da consentire il calcol<span class=\"_ _1\"></span>o degli accantonamenti <span class=\"_ _1\"></span><span class=\"ff6\">lifetime</span>. Per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>curve <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>LGD <span class=\"_ _3\"></span><span class=\"ff6\">lifetime <span class=\"_ _3\"></span></span>sono<span class=\"ff6\"> <span class=\"_ _3\"></span></span>distinte <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>segmenti <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>condizionate <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>prospettici macroeconomici. Ad <span class=\"_ _3\"></span>ogni <span class=\"_ _29\"></span>esposizione <span class=\"_ _29\"></span>tramite <span class=\"_ _3\"></span>modelli <span class=\"_ _3\"></span>interni <span class=\"_ _29\"></span>viene <span class=\"_ _3\"></span>asso<span class=\"_ _1\"></span>ciata <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relat<span class=\"_ _1\"></span>iva <span class=\"_ _3\"></span>curva <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>LGD <span class=\"_ _29\"></span><span class=\"ff6\">lifetime</span>. <span class=\"_ _3\"></span>Di <span class=\"_ _29\"></span>seguito <span class=\"_ _3\"></span>i principali step metodologici utili<span class=\"_ _1\"></span>zzati per la stima del parametro:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">stima Point in Time (PiT) <span class=\"_ _0\"></span>della probabilit\u00e0 di migrazione allo stato di S<span class=\"_ _0\"></span>offerenza (in seguito P-Soff) e del </span></span>tasso di perdit<span class=\"_ _1\"></span>a in stato<span class=\"_ _1\"></span> di Sofferenza (in s<span class=\"_ _1\"></span>eguito LGS),<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sulla base <span class=\"_ _1\"></span>dei dati <span class=\"_ _1\"></span>storici degli ultimi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>3 anni <span class=\"_ _1\"></span>per ogni segmento di rischio;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">determinazione  del  para<span class=\"_ _1\"></span>metro  P-Soff  fut<span class=\"_ _1\"></span>uro  per  i  primi  tr<span class=\"_ _1\"></span>e  anni  successivi  rispetto  al<span class=\"_ _1\"></span>la  data  di </span></span>reporting, <span class=\"_ _3\"></span>ottenuto <span class=\"_ _1\"></span>condizio<span class=\"_ _1\"></span>nandolo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>alc<span class=\"_ _1\"></span>uni <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>elezionati <span class=\"_ _3\"></span>scenari <span class=\"_ _1\"></span>macroeconomici, <span class=\"_ _3\"></span>tramite modelli <span class=\"_ _3\"></span>satellite <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>esprimere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>sensitivit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>misure <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>P-Soff <span class=\"_ _3\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>delle principali <span class=\"_ _3f\"> </span>grandezze <span class=\"_ _3b\"> </span>eco<span class=\"_ _1\"></span>nomiche. <span class=\"_ _3b\"> </span>Tali <span class=\"_ _3f\"> </span>modelli <span class=\"_ _3f\"> </span>satellit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>sono <span class=\"_ _3f\"> </span>differenziati <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>segmento <span class=\"_ _3f\"> </span>Imprese <span class=\"_ _3f\"> </span>e Privati ed utilizzano varia<span class=\"_ _1\"></span>bili specifiche per ogni segmento;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">ottenimento <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>LGD <span class=\"_ _3\"></span><span class=\"ff6\">lifetime</span> <span class=\"_ _3\"></span><span class=\"ff5\">tramite <span class=\"_ _3\"></span>l\u2019applicazione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>parametri <span class=\"_ _3\"></span>PiT <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>f<span class=\"ff6\">orw<span class=\"_ _1\"></span>ard <span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>oking <span class=\"_ _3\"></span></span></span>per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>primi </span></span>tre anni, come <span class=\"_ _1\"></span>in precedenza <span class=\"_ _1\"></span>calcolati, <span class=\"_ _1\"></span>nel modello di calcolo<span class=\"_ _1\"></span> a componenti <span class=\"_ _1\"></span>della LGD. <span class=\"_ _1\"></span>Dal quarto anno <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>poi <span class=\"_ _3b\"></span>viene <span class=\"_ _29\"></span>utilizzata <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>L<span class=\"_ _1\"></span>GD <span class=\"_ _3b\"></span>TTC <span class=\"_ _29\"></span>ipotizzata <span class=\"_ _3b\"></span>costante <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>ogni <span class=\"_ _29\"></span>periodo <span class=\"_ _3f\"> </span><span class=\"ff6\">t</span>, <span class=\"_ _3b\"></span>basata <span class=\"_ _29\"></span>sui <span class=\"_ _3b\"> </span>parametri stimati sulle medie di lungo perio<span class=\"_ _1\"></span>do. Stima EAD Per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>cassa, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>parametro <span class=\"_ _3\"></span>EAD <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato, <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>pagamento <span class=\"_ _3\"></span>fut<span class=\"_ _1\"></span>ura, <span class=\"_ _3\"></span>dal debito <span class=\"_ _1\"></span>residuo <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>del piano <span class=\"_ _3\"></span>di ammortamen<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>maggiorato <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>pagate<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e/o scadute. Per <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>espo<span class=\"_ _1\"></span>sizioni fuori <span class=\"_ _2\"></span>bilancio, rappresentate <span class=\"_ _2\"></span>dalle<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>garanzie <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dagli <span class=\"_ _0\"></span>impegni ad <span class=\"_ _2\"></span>erogare fondi <span class=\"_ _2\"></span>irrevocabil<span class=\"_ _1\"></span>i o <span class=\"_ _1\"></span>revocabili, <span class=\"_ _3\"></span>l\u2019EA<span class=\"_ _0\"></span>D <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>nominale po<span class=\"_ _1\"></span>nderato <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>apposito <span class=\"_ _1\"></span>fattore di <span class=\"_ _3\"></span>conversione <span class=\"_ _1\"></span>creditizia (CCF <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>Credit <span class=\"_ _1\"></span>Conversio<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>Factor), <span class=\"_ _1\"></span>determinato <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span><span class=\"ff5\">n <span class=\"_ _1\"></span>conformit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>modelli <span class=\"_ _1\"></span>interni <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>utilizz<span class=\"_ _1\"></span>ando l\u2019<span class=\"_ _1\"></span>approccio </span>standard per le rimanenti esposiz<span class=\"_ _1\"></span>ioni. Inclusione dei fattori forward looking<span class=\"_ _1\"></span> Ai fini della determinazione delle <span class=\"ff5\">p<span class=\"_ _1\"></span>erdite attese, l\u2019inclus<span class=\"_ _1\"></span>ione delle informazioni f<span class=\"_ _1\"></span>orward looking \u00e8 ottenuta </span>considerando  gli <span class=\"_ _2c\"> </span>effetti  sui <span class=\"_ _2c\"> </span>parametri  di  rischio, <span class=\"_ _2c\"> </span>derivanti  da <span class=\"_ _2c\"> </span>differenti  scenari <span class=\"_ _2c\"> </span>macroeconomici.  Nel dettaglio, <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>molteplici <span class=\"_ _2d\"> </span>possibil<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>scenari <span class=\"_ _2d\"> </span>macroeconomici <span class=\"_ _2d\"> </span>alternativi <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>stat<span class=\"_ _3\"></span>i <span class=\"_ _3b\"> </span>ricondotti<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>ad <span class=\"_ _2d\"> </span>un <span class=\"_ _3f\"> </span>num<span class=\"_ _1\"></span>ero limitato di <span class=\"_ _2\"></span>tre <span class=\"_ _0\"></span>scenari (positivo, <span class=\"_ _2\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>e negativo) <span class=\"_ _0\"></span>che costituiscono <span class=\"_ _0\"></span>l\u2019input <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>co<span class=\"_ _1\"></span>siddetti \u201cmodelli <span class=\"_ _2\"></span>satellite\u201d. Il ricors<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>questi ultimi<span class=\"_ _1\"></span> modelli permette <span class=\"_ _1\"></span>di definir<span class=\"_ _1\"></span>e, tramit<span class=\"_ _1\"></span>e tecniche di <span class=\"_ _1\"></span>regressio<span class=\"_ _1\"></span>ne statistica, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>relazione tr<span class=\"ls0\">a <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>numero <span class=\"_ _2d\"> </span>limitato <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>variabili<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>macroeconomiche <span class=\"_ _2d\"> </span>significative, <span class=\"_ _2d\"> </span>assunte <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>riferimento, <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>tas<span class=\"_ _1\"></span>si <span class=\"_ _3f\"> </span>di </span>decadimento <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"></span>diversi <span class=\"_ _29\"></span>segmenti.<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>Il <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>queste <span class=\"_ _29\"></span>stime <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"> </span>utilizzato <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>creare <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>fatt<span class=\"_ _1\"></span>ori <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>stress, distinti per scenario e segmenti di ris<span class=\"_ _1\"></span>chio.  Ai fini di includere valutazi<span class=\"_ _1\"></span>oni di rischio pro<span class=\"_ _1\"></span>spettiche distinte per settori<span class=\"_ _1\"></span> commerciali ed aree geo<span class=\"_ _1\"></span>grafiche, i <span class=\"_ _3\"></span>\u201cmodelli <span class=\"_ _3\"></span>satellite\u201d <span class=\"_ _29\"></span><span class=\"ff2\">della <span class=\"_ _3\"></span>PD <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>disti<span class=\"_ _1\"></span>nti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>macro-settore <span class=\"_ _3\"></span>commerciale <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>segmento <span class=\"_ _3\"></span>Imprese <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>per </span>macro-area <span class=\"_ _3b\"> </span>geografica <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>segm<span class=\"_ _1\"></span>ento <span class=\"_ _3b\"> </span>Privati. <span class=\"_ _3f\"> </span>Dunque, <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>stima <span class=\"_ _3f\"> </span>della <span class=\"_ _3b\"> </span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"> </span>econometrica <span class=\"_ _3f\"> </span>sopra citata <span class=\"_ _2\"></span>tra il <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>default <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span>abili <span class=\"_ _0\"></span>macroeconomiche <span class=\"_ _2\"></span>esplicative <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>condotta <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>maggiore <span class=\"_ _2\"></span>livello di <span class=\"_ _3\"></span>granularit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cogliere <span class=\"_ _3\"></span>l\u2019impatto <span class=\"_ _3\"></span>asimmetrico <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _3\"></span>economici <span class=\"_ _3\"></span><span class=\"ff2\">sto<span class=\"_ _1\"></span>rici <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>diversi <span class=\"_ _3\"></span>settori <span class=\"_ _3\"></span>ed </span>aree <span class=\"_ _3d\"> </span>g<span class=\"_ _1\"></span>eografiche <span class=\"_ _40\"> </span>e <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>inglobare <span class=\"_ _40\"> </span>elementi <span class=\"_ _40\"> </span>previs<span class=\"_ _1\"></span>ionali <span class=\"_ _40\"> </span>differenziati <span class=\"_ _40\"> </span>che <span class=\"_ _40\"> </span>riflettono <span class=\"_ _40\"> </span>maggiormente <span class=\"_ _40\"> </span>la rischiosit\u00e0 prospettica del portaf<span class=\"_ _1\"></span>oglio. Infine, <span class=\"_ _3b\"></span>considerato <span class=\"_ _3b\"></span>il <span class=\"_ _3b\"></span>persistere <span class=\"_ _3b\"> </span>dell\u2019incertezz<span class=\"_ _1\"></span>a <span class=\"_ _3b\"></span>dell\u2019attuale <span class=\"_ _3b\"></span>contesto <span class=\"_ _3b\"> </span>economico, <span class=\"_ _3b\"> </span>influenzato<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>anche <span class=\"_ _3b\"></span>dal contesto <span class=\"_ _3\"></span>bellico <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>shock <span class=\"_ _3\"></span>inflattivi, <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>relativi <span class=\"_ _3\"></span>effetti <span class=\"_ _3\"></span>economici <span class=\"_ _1\"></span>degli <span class=\"_ _3\"></span>stessi, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>mantenuto<span class=\"_ _324\"> </span>invariato il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mix <span class=\"_ _2\"></span>delle probabilit\u00e0 <span class=\"_ _2\"></span>di accadime<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>affiancando <span class=\"_ _2\"></span>allo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>scenario <span class=\"_ _2\"></span>\u201c<span class=\"_ _1\"></span>base\u201d <span class=\"_ _2\"></span>ritenuto maggiormente<span class=\"_ _324\"> </span>probabile <span class=\"_ _2\"></span>(con <span class=\"_ _0\"></span>probabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>55%), <span class=\"_ _0\"></span>uno <span class=\"_ _2\"></span>scenario alternativo <span class=\"_ _2\"></span>\u201cnegativo\u201d <span class=\"_ _2\"></span>(con probabilit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>35<span class=\"_ _1\"></span>%) <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>un<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span>\u201cpositivo\u201d (con probabil<span class=\"_ _1\"></span>it\u00e0 del 10%).<span class=\"_ _324\"> </span>Nelle <span class=\"_ _3\"></span>seguenti <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>belle <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>fornisce <span class=\"_ _3\"></span>evidenza <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>minimi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>massimi <span class=\"_ _3\"></span>(\u201crange <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valori<span class=\"_ _1\"></span>\u201d) <span class=\"_ _3\"></span>riferiti <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni<span class=\"_ _324\"> </span>dei parametri <span class=\"_ _1\"></span>macroeconomici <span class=\"_ _1\"></span>considerati nei <span class=\"_ _1\"></span>modelli di <span class=\"_ _1\"></span>condizionamento <span class=\"_ _1\"></span>forward looking <span class=\"_ _1\"></span>(c.d. modelli<span class=\"_ _324\"> </span>satellite, tempo <span class=\"_ _1\"></span>per te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>oggetto di <span class=\"_ _1\"></span>calib<span class=\"_ _1\"></span>razione <span class=\"_ _1\"></span>e affiname<span class=\"_ _1\"></span>nto), per <span class=\"_ _1\"></span>gli sc<span class=\"_ _1\"></span>enari <span class=\"_ _1\"></span>ritenuti maggiorm<span class=\"_ _1\"></span>ente<span class=\"_ _324\"> </span>in <span class=\"_ _3b\"> </span>grado <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>influenzare <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>perdite <span class=\"_ _3f\"> </span>attese <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>creditizie <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>bonis <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>relative <span class=\"_ _3f\"> </span>probabilit\u00e0 <span class=\"_ _3f\"> </span>di<span class=\"_ _324\"> </span>accadimento considerate al 3<span class=\"_ _1\"></span>1 dicembre 2024, 2<span class=\"_ _1\"></span>023 e 2022:<span class=\"_ _324\"> </span>bilancio 31 d<span class=\"_ _0\"></span>icembre 2024<span class=\"_ _324\"> </span>Scenario Positi<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Scenario Base<span class=\"_ _324\"> </span>Scenario Negati<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Indicatori macr<span class=\"_ _0\"></span>oeconomici<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>PIL Italia<span class=\"_ _324\"> </span>0.18<span class=\"_ _324\"> </span>0.39<span class=\"_ _324\"> </span>0.09<span class=\"_ _324\"> </span>0.19<span class=\"_ _324\"> </span>-0.09<span class=\"_ _324\"> </span>0.55<span class=\"_ _324\"> </span>Indice de<span class=\"_ _0\"></span>i prezzi <span class=\"_ _0\"></span>al consumo<span class=\"_ _324\"> </span>0.27<span class=\"_ _324\"> </span>0.52<span class=\"_ _324\"> </span>0.42<span class=\"_ _324\"> </span>0.53<span class=\"_ _324\"> </span>0.48<span class=\"_ _324\"> </span>0.66<span class=\"_ _324\"> </span>Tasso di disoccu<span class=\"_ _0\"></span>pazione<span class=\"_ _324\"> </span>-3.49<span class=\"_ _324\"> </span>-1.10<span class=\"_ _324\"> </span>-0.96<span class=\"_ _324\"> </span>0.12<span class=\"_ _324\"> </span>0.72<span class=\"_ _324\"> </span>3.78<span class=\"_ _324\"> </span>Probabilit\u00e0 di a<span class=\"_ _0\"></span>ccadimento<span class=\"_ _324\"> </span>10%<span class=\"_ _324\"> </span>55%<span class=\"_ _324\"> </span>35%<span class=\"_ _324\"> </span>bilancio 31 d<span class=\"_ _0\"></span>icembre 2023<span class=\"_ _324\"> </span>Scenario Positi<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Scenario Base<span class=\"_ _324\"> </span>Scenario Negati<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Indicatori macr<span class=\"_ _0\"></span>oeconomici<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>PIL Italia<span class=\"_ _324\"> </span>0.59<span class=\"_ _324\"> </span>1.94<span class=\"_ _324\"> </span>0.26<span class=\"_ _324\"> </span>0.85<span class=\"_ _324\"> </span>-1.27<span class=\"_ _324\"> </span>0.19<span class=\"_ _324\"> </span>Indice de<span class=\"_ _0\"></span>i prezzi <span class=\"_ _0\"></span>al consumo<span class=\"_ _324\"> </span>1.11<span class=\"_ _324\"> </span>1.56<span class=\"_ _324\"> </span>1.52<span class=\"_ _324\"> </span>2.67<span class=\"_ _324\"> </span>1.41<span class=\"_ _324\"> </span>5.86<span class=\"_ _324\"> </span>Tasso di disoccu<span class=\"_ _0\"></span>pazione<span class=\"_ _324\"> </span>-0.87<span class=\"_ _324\"> </span>-0.15<span class=\"_ _324\"> </span>-0.15<span class=\"_ _324\"> </span>-0.11<span class=\"_ _324\"> </span>0.01<span class=\"_ _324\"> </span>1.37<span class=\"_ _324\"> </span>Probabilit\u00e0 di accad<span class=\"_ _0\"></span>imento<span class=\"_ _324\"> </span>10%<span class=\"_ _324\"> </span>55%<span class=\"_ _324\"> </span>35%<span class=\"_ _324\"> </span>bilancio 31 d<span class=\"_ _0\"></span>icembre 2022<span class=\"_ _324\"> </span>Scenario Positi<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Scenario Base<span class=\"_ _324\"> </span>Scenario Negati<span class=\"_ _0\"></span>vo<span class=\"_ _324\"> </span>Indicatori macr<span class=\"_ _0\"></span>oeconomici<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>Min<span class=\"_ _324\"> </span>Max<span class=\"_ _324\"> </span>PIL Italia<span class=\"_ _324\"> </span>0.40<span class=\"_ _324\"> </span>3.80<span class=\"_ _324\"> </span>0.40<span class=\"_ _324\"> </span>3.80<span class=\"_ _324\"> </span>-0.48<span class=\"_ _324\"> </span>3.43<span class=\"_ _324\"> </span>Spread Bund - <span class=\"_ _0\"></span>BTP a 10 anni<span class=\"_ _324\"> </span>1.80<span class=\"_ _324\"> </span>2.57<span class=\"_ _324\"> </span>2.04<span class=\"_ _324\"> </span>2.58<span class=\"_ _324\"> </span>2.62<span class=\"_ _324\"> </span>2.69<span class=\"_ _324\"> </span>Probabilit\u00e0 di a<span class=\"_ _0\"></span>ccadimento<span class=\"_ _324\"> </span>10%<span class=\"_ _324\"> </span>55%<span class=\"_ _324\"> </span>35%<span class=\"_ _324\"> </span>Inclusione del rischio climati<span class=\"_ _1\"></span>co ambientale (fisico e transizione)<span class=\"_ _324\"> </span>Nell\u2019esercizio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>condotto <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>specifica progettualit\u00e0 <span class=\"_ _2\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>definire <span class=\"_ _2\"></span>gli interventi<span class=\"_ _324\"> </span>da  effettuare  sui <span class=\"_ _2c\"> </span>modelli  interni  utilizzati  per  la <span class=\"_ _2c\"> </span>valutazione  del  rischio  di <span class=\"_ _2c\"> </span>credito  per  incorporare  le<span class=\"_ _324\"> </span>componenti di <span class=\"_ _2\"></span>rischio climatico ambientale <span class=\"_ _0\"></span>in coerenza <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le evidenze <span class=\"_ _2\"></span>deriva<span class=\"_ _1\"></span>nti dall'analisi <span class=\"_ _0\"></span>dei canali <span class=\"_ _2\"></span>di<span class=\"_ _324\"> </span>trasmissione <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>dall'analisi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>accertamento <span class=\"_ _3b\"> </span>focaliz<span class=\"_ _1\"></span>zata <span class=\"_ _3b\"> </span>sulla <span class=\"_ _3b\"> </span>valutazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>(delle <span class=\"_ _3b\"></span>opportunit\u00e0 <span class=\"_ _3b\"> </span>e) <span class=\"_ _3b\"></span>dei <span class=\"_ _3b\"></span>rischi<span class=\"_ _324\"> </span>derivanti <span class=\"_ _3\"></span>dai <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>climatico-ambientali <span class=\"_ _3\"></span>(fisico <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>transizione), <span class=\"_ _1\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>quantificazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>relativo<span class=\"_ _324\"> </span>impatto sugli attivi<span class=\"_ _1\"></span> aziendali.<span class=\"_ _324\"> </span>In particolare, alla data di riferimento de<span class=\"_ _0\"></span>l 31 dicembre 2024, <span class=\"_ _1\"></span>per tener conto dei rischi derivanti dai fattori<span class=\"_ _324\"> </span>climatico-ambientali (fisico <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>transizione) ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>perdite attese <span class=\"_ _2\"></span>(impair<span class=\"_ _1\"></span>ment) <span class=\"_ _2\"></span>in applicazione <span class=\"_ _2\"></span>del<span class=\"_ _324\"> </span>principio <span class=\"_ _1\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>internazio<span class=\"_ _1\"></span>nale <span class=\"_ _1\"></span>IFRS9 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tato <span class=\"_ _1\"></span>imple<span class=\"_ _1\"></span>mentato <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>imo <span class=\"_ _1\"></span>interv<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>aggiustamento <span class=\"_ _1\"></span>alle<span class=\"_ _324\"> </span>componenti modellistiche <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>parametri di <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>schio adottati <span class=\"ff5\">(euro <span class=\"_ _0\"></span>1,9 milioni,<span class=\"_ _0\"></span> si <span class=\"_ _0\"></span>veda <span class=\"_ _2\"></span>il successivo punto <span class=\"_ _0\"></span>\u201c<span class=\"ff6 ls17\">In<span class=\"ls0\">-<span class=\"_ _324\"> </span></span></span></span>Model  Adjustment<span class=\"_ _1\"></span><span class=\"ff5\">\u201d)  acc<span class=\"_ _1\"></span>ompagnato,  per <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>prudente<span class=\"_ _1\"></span>  copertura <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>perdite <span class=\"_ _3d\"> </span>at<span class=\"_ _1\"></span>tese <span class=\"_ _3d\"> </span>nell\u2019attuale<span class=\"_ _324\"> </span></span>contesto di incertezza sugli scenari <span class=\"_ _0\"></span>futuri, da rettifiche post modello (euro 11,1 milioni, si <span class=\"_ _0\"></span>veda il succe<span class=\"_ _0\"></span>ssivo<span class=\"_ _324\"> </span>punto <span class=\"_ _29\"></span>\u201c<span class=\"ff6\">Post-Model <span class=\"_ _29\"></span>Adjustment</span>\u201d) <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>determinano <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>complessivo <span class=\"_ _29\"></span>sugli <span class=\"_ _29\"></span>attivi <span class=\"_ _29\"></span>aziendali <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>euro<span class=\"_ _324\"> </span>13,0 milioni correlati al<span class=\"_ _1\"></span>la componente climatico-am<span class=\"_ _1\"></span>bientale.<span class=\"_ _324\"> </span>Al <span class=\"_ _1\"></span>riguardo <span class=\"_ _3\"></span>si fa <span class=\"_ _3\"></span>ulteriormente <span class=\"_ _1\"></span>rimando <span class=\"_ _3\"></span><span class=\"ff5\">a <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>illus<span class=\"_ _1\"></span>trato <span class=\"_ _1\"></span>(i) <span class=\"_ _3\"></span>nel paragrafo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u201cLa <span class=\"_ _1\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>gestione<span class=\"_ _324\"> </span></span>dei rischi\u201d della relazione <span class=\"_ _0\"></span>sulla gestione consolidata, (ii) nel paragrafo \u201c<span class=\"ff2 lsb\">12.</span>1.4 Valutazione della rilevanza\u201d<span class=\"_ _324\"> </span>della Rend<span class=\"_ _0\"></span>icontazione di <span class=\"_ _0\"></span>sostenibilit\u00e0 contenuta <span class=\"_ _2\"></span>nella relazione sulla <span class=\"_ _2\"></span>gestione consolidata e<span class=\"_ _0\"></span> (iii) <span class=\"_ _2\"></span>nella nota<span class=\"_ _324\"> </span>\u201cRischio <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>so<span class=\"_ _1\"></span>stenibilit\u00e0\u201d <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>\u201cRischi <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>incertezze <span class=\"_ _2c\"> </span>nell\u2019attuale <span class=\"_ _2c\"> </span>contesto <span class=\"_ _2c\"> </span>macroeconomico <span class=\"_ _2c\"> </span>e<span class=\"_ _324\"> </span>geopolitico\u201d <span class=\"_ _47\"> </span>contenuto <span class=\"_ _8d\"> </span>nella <span class=\"_ _8e\"> </span><span class=\"ff6\">Parte <span class=\"_ _47\"> </span>A <span class=\"_ _8d\"> </span><span class=\"ffc\">\u2013</span> <span class=\"_ _8d\"> </span>Politiche <span class=\"_ _47\"> </span>Contabi<span class=\"_ _1\"></span>li<span class=\"ff2\"> <span class=\"_ _8d\"> </span>della <span class=\"_ _47\"> </span>nota <span class=\"_ _8d\"> </span>i<span class=\"_ _1\"></span>ntegrativa <span class=\"_ _47\"> </span>cons<span class=\"_ _1\"></span>olidata, <span class=\"_ _8d\"> </span>in </span></span>corrispondenza della sezione dedicata agli<span class=\"_ _1\"></span> altri aspetti della parte general<span class=\"_ _1\"></span>e.<span class=\"_ _1\"></span> In<span class=\"ls0\">-Model Adjustment </span>Nel <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha ritenuto <span class=\"_ _2\"></span>opportuno aggiornare <span class=\"_ _2\"></span><span class=\"ls7\">le<span class=\"ls0\"> componenti <span class=\"_ _0\"></span>modellistiche dei paramet<span class=\"_ _1\"></span>ri </span></span>di rischio <span class=\"_ _2\"></span>PD<span class=\"_ _1\"></span> e <span class=\"_ _2\"></span>LGD adottati per <span class=\"_ _2\"></span>il calcolo della <span class=\"_ _2\"></span>perdita attesa<span class=\"_ _1\"></span> sul portafoglio<span class=\"_ _1\"></span> cr<span class=\"_ _0\"></span>editi in bonis, insere<span class=\"_ _0\"></span>ndo dei correttivi <span class=\"_ _3\"></span>\"in <span class=\"_ _3\"></span>model <span class=\"_ _3\"></span>\" <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>flettere <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3\"></span>climati<span class=\"_ _1\"></span>co-ambientale <span class=\"_ _3\"></span>(fisico <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tra<span class=\"_ _1\"></span>nsizione) <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>svalutaz<span class=\"_ _1\"></span>ioni collettive. In particolare, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>correttivo <span class=\"_ _0\"></span>climatico ambientale <span class=\"_ _2\"></span>\u00e8 risultato ad <span class=\"_ _2\"></span>esito del <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valutazione de<span class=\"_ _0\"></span>gli score<span class=\"_ _0\"></span> elaborati da<span class=\"_ _1\"></span> qualificato <span class=\"_ _1\"></span>provider esterno, <span class=\"_ _1\"></span>ovvero di rischio <span class=\"_ _1\"></span>fisico in <span class=\"_ _1\"></span>relazione ai <span class=\"_ _1\"></span>singoli immobili <span class=\"_ _1\"></span>a garanzia delle <span class=\"_ _2\"></span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>garantite <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>immobili de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>segm<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>gestionale <span class=\"_ _2\"></span>Privati <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>transizione <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>relazione alle esposizioni del segmento<span class=\"_ _1\"></span> gestionale Imprese.<span class=\"_ _1\"></span> Il framework prevede pertanto di applicare <span class=\"_ _0\"></span>aggiustamenti <span class=\"_ _1\"></span><span class=\"ff5\">manageriali nei casi in cui lo score <span class=\"_ _0\"></span>sia \u201cAlto\u201d e </span>\u201cMolto <span class=\"_ _3b\"> </span>Alto\u201d, <span class=\"_ _3f\"> </span>mediante <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>penalizzazione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>pro<span class=\"_ _1\"></span>babilit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>default <span class=\"_ _3b\"> </span>(PD) <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>tassi <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>perdita <span class=\"_ _3b\"> </span>(LGD<span class=\"_ _1\"></span>) utilizzati per il calcolo della ECL.<span class=\"_ _1\"></span> Di seguito gli <span class=\"ff5\">elementi pres<span class=\"_ _1\"></span>i in considerazione ai fini dell\u2019attrib<span class=\"_ _1\"></span>uzione degli score di rischio climatico:<span class=\"_ _1\"></span></span> Rischio Fisico Rischio di Trans<span class=\"_ _0\"></span>izione \u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Frana </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Alluvione </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Vento (eventi legati<span class=\"_ _0\"></span> al vento es<span class=\"_ _0\"></span>tremo) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Incendio </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Onde estreme (onde <span class=\"_ _0\"></span>estreme, mar<span class=\"_ _0\"></span>eggiate) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Occorrenze di gelo </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Occorrenze di calor<span class=\"_ _0\"></span>e (eventi di ca<span class=\"_ _0\"></span>lore estremo,<span class=\"_ _0\"></span> anche </span></span>di breve dura<span class=\"_ _0\"></span>ta) \u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Ondata di calore </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Aridit\u00e0 </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Tsunami (non climat<span class=\"_ _0\"></span>ico) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Sismico (non climat<span class=\"_ _0\"></span>ico) </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Erosione del suolo da <span class=\"_ _0\"></span>precipitaz<span class=\"_ _0\"></span>ioni </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Erosione delle coste </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">Innalzamento del liv<span class=\"_ _0\"></span>ello del mare  </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">aspetti regolatori, l<span class=\"_ _0\"></span>egislativi e di m<span class=\"_ _0\"></span>ercato </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">classificazione <span class=\"_ _8d\"> </span>secondo <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8d\"> </span>Tassonomia <span class=\"_ _8d\"> </span>dell'UE <span class=\"_ _8e\"> </span>e <span class=\"_ _8d\"> </span>i </span></span>successivi Atti<span class=\"_ _0\"></span> Delegati \u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">analisi dell'intensit\u00e0<span class=\"_ _0\"></span> delle emissi<span class=\"_ _0\"></span>oni  </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff2\">elementi <span class=\"_ _40\"> </span>aggiuntivi <span class=\"_ _3d\"> </span>(rifiuti, <span class=\"_ _40\"> </span>consum<span class=\"_ _0\"></span>o <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _3d\"> </span>generale, </span></span>rilevanza per <span class=\"_ _0\"></span>DNSH, ecc.)  Post-Model Adjustment Coerentemente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019appro<span class=\"_ _1\"></span>ccio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>massima <span class=\"_ _1\"></span>attenzio<span class=\"_ _1\"></span>ne appli<span class=\"_ _1\"></span>cato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>monito<span class=\"_ _1\"></span>raggio <span class=\"_ _1\"></span>andamentale <span class=\"_ _1\"></span>delle esposizioni, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _1\"></span>mantenuti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>aggiornati <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>aggiustamenti pos<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>(cd. <span class=\"_ _1\"></span>management <span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erlay) per <span class=\"_ _2\"></span>l\u2019allo<span class=\"_ _1\"></span>cazione <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>esposizioni in <span class=\"_ _2\"></span>stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"ff2\">determinazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>attese <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>pecifici <span class=\"_ _2\"></span>cluster<span class=\"_ _1\"></span> </span>poich\u00e9 <span class=\"_ _3f\"> </span>il <span class=\"_ _2d\"> </span>contesto <span class=\"_ _2d\"> </span>geopolitico <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>le <span class=\"_ _2d\"> </span>previsioni <span class=\"_ _2d\"> </span>macroeconomiche <span class=\"_ _3f\"> </span>presentano <span class=\"_ _2d\"> </span>ancora <span class=\"_ _2d\"> </span>forti<span class=\"_ _3\"></span><span class=\"ff7 fsb\"> <span class=\"_ _3b\"></span></span>elementi <span class=\"_ _2d\"> </span>di incertezza e volatilit\u00e0. Focalizzandosi <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ui <span class=\"_ _3d\"> </span>rating <span class=\"_ _3d\"> </span>pari <span class=\"_ _3d\"> </span>o <span class=\"_ _40\"> </span>peggiori <span class=\"_ _3d\"> </span>alla <span class=\"_ _40\"> </span>classe <span class=\"_ _3d\"> </span>mediana <span class=\"_ _3d\"> </span>(rating <span class=\"_ _3d\"> </span>5) <span class=\"_ _47\"> </span>sono <span class=\"_ _3d\"> </span>pertanto <span class=\"_ _40\"> </span>stati <span class=\"_ _3d\"> </span>definiti aggiustamenti <span class=\"_ _1\"></span>post <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>(manage<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>overlay) <span class=\"_ _3\"></span>che pr<span class=\"_ _1\"></span>endano <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>passaggio <span class=\"_ _1\"></span>in stage 2: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>mutui <span class=\"_ _1\"></span>verso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>impr<span class=\"_ _1\"></span>ese, <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019attrattivit\u00e0 <span class=\"_ _3\"></span>settori</span>ale <span class=\"_ _3\"></span>attribuita <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>partendo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>specifici <span class=\"_ _3\"></span>studi <span class=\"_ _3\"></span>di </span></span>settore;<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">per <span class=\"_ _3f\"> </span>i <span class=\"_ _2d\"> </span>mutui<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>verso <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>privati, <span class=\"_ _2c\"> </span><span class=\"ls1c\">un</span> <span class=\"_ _2d\"> </span>Loan <span class=\"_ _2d\"> </span>to <span class=\"_ _2c\"> </span>Value <span class=\"_ _2d\"> </span>&gt; <span class=\"_ _2d\"> </span>50<span class=\"_ _1\"></span>% <span class=\"_ _2d\"> </span>combinato <span class=\"_ _2d\"> </span>co<span class=\"_ _1\"></span>n <span class=\"_ _2d\"> </span>zone <span class=\"_ _2d\"> </span>critiche <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _2d\"> </span>fisico<span class=\"_ _324\"> </span></span></span>alto/molto alto.<span class=\"_ _324\"> </span>Con <span class=\"_ _3\"></span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ai <span class=\"_ _29\"></span>settori <span class=\"_ _29\"></span>considerati <span class=\"_ _3\"></span>meno <span class=\"_ _29\"></span>attrattivi, <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>deciso <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>mante<span class=\"_ _1\"></span>nere <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>attenzione<span class=\"_ _324\"> </span>tutti i settori che in passato sono stati classificati a bassa attrattivit\u00e0 (utilizzati co<span class=\"_ _0\"></span>me driver per le specifiche<span class=\"_ _324\"> </span>azioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>monitoraggio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>onten<span class=\"ff5\">ime<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>politiche <span class=\"_ _3\"></span>creditizie) e <span class=\"_ _3\"></span></span>di <span class=\"_ _1\"></span>estendere <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span>classificazione <span class=\"_ _2d\"> </span>ai <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ettori <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>media <span class=\"_ _3f\"> </span>attratti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2d\"> </span>che <span class=\"_ _3f\"> </span>hanno <span class=\"_ _3f\"> </span>evide<span class=\"_ _1\"></span>nziato <span class=\"_ _2d\"> </span>maggiori <span class=\"_ _3f\"> </span>class<span class=\"_ _1\"></span>ificazioni <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>default<span class=\"_ _324\"> </span>nell\u2019anno 2024<span class=\"ff2\">, come di seguito dettagliato<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span></span>All\u2019interno <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>stage <span class=\"_ _3f\"> </span>2, <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>i <span class=\"_ _3b\"> </span>mutui <span class=\"_ _3f\"> </span>verso <span class=\"_ _3f\"> </span>imprese <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>stati <span class=\"_ _3f\"> </span>individuati <span class=\"_ _3f\"> </span>specifici <span class=\"_ _2d\"> </span><span class=\"ff6\">clus<span class=\"_ _1\"></span>ter<span class=\"ff2\"> <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span></span></span>maggior rischio cui applicare una copertura minima<span class=\"_ _1\"></span> crescente.<span class=\"_ _324\"> </span>Nella definizione dei suddetti clus<span class=\"_ _1\"></span>ter sono stati utilizzati i criteri gi\u00e0 adottati per lo staging overlay, integrati<span class=\"_ _324\"> </span>per <span class=\"_ _3f\"> </span>riflett<span class=\"_ _1\"></span>ere <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>maggio<span class=\"_ _1\"></span>re <span class=\"_ _3f\"> </span>cautela<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>sulle <span class=\"_ _3f\"> </span>fili<span class=\"_ _1\"></span>ali <span class=\"_ _3f\"> </span>ubi<span class=\"_ _1\"></span>cate <span class=\"_ _2d\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>pro<span class=\"_ _1\"></span>vince <span class=\"_ _2d\"> </span>colpite <span class=\"_ _3f\"> </span>dalle<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>alluv<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>Emilia<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>Romagna,  Toscana  e  Marche,  su  controparti<span class=\"_ _1\"></span>  cui  \u00e8  associato  un  rischio  fisico  alto/molto  alto,  sulle<span class=\"_ _324\"> </span>esposizioni con garanzia pubblica e su altr<span class=\"_ _1\"></span>i elementi oggettivi di class<span class=\"_ _1\"></span>ificazione a stage 2.<span class=\"_ _324\"> </span>Per <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>definiz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>perture <span class=\"_ _3\"></span>minime <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>applicare <span class=\"_ _3\"></span>sui <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>ri <span class=\"_ _3\"></span>cluster <span class=\"_ _1\"></span>identificat<span class=\"_ _1\"></span>i, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>range <span class=\"_ _1\"></span>compreso<span class=\"_ _324\"> </span>tra <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>5,6% <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>,4%, <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _3\"></span>presi <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>i livelli <span class=\"_ _3\"></span>di copertura <span class=\"_ _3\"></span>media <span class=\"_ _1\"></span>espressi <span class=\"_ _3\"></span>dal modello<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>fa<span class=\"_ _1\"></span>sce<span class=\"_ _324\"> </span>di  rischio <span class=\"_ _2c\"> </span>differenti.  Per <span class=\"_ _2c\"> </span>la  quota  non <span class=\"_ _2c\"> </span>garantita  di <span class=\"_ _2c\"> </span>mutui  con <span class=\"_ _2c\"> </span>garanzia  pubblica  clusterizzati <span class=\"_ _2c\"> </span>\u00e8  stata<span class=\"_ _324\"> </span>introdotta una percentual<span class=\"_ _1\"></span>e di copertura minima par<span class=\"_ _1\"></span>i al 28,7% quale m<span class=\"_ _1\"></span>edia tra la co<span class=\"_ _1\"></span>pertura degli scaduti<span class=\"_ _324\"> </span>deteriorati (17,4%) e la copertura da P<span class=\"_ _1\"></span>olicy per Utp chirografari vers<span class=\"_ _1\"></span>o imprese (40%<span class=\"_ _1\"></span><span class=\"ls16\">).<span class=\"_ _324\"> </span></span>Al 31 dicembre<span class=\"_ _0\"></span> 2024, le rettifiche post-modello ammontano <span class=\"_ _0\"></span>a 71,0 milioni di <span class=\"_ _0\"></span>euro (65,9 milioni <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>al 31<span class=\"_ _324\"> </span>dicembre 2023<span class=\"_ _1\"></span>), <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>11,1 <span class=\"_ _3\"></span>milioni di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _1\"></span>menzionato <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>climatico <span class=\"_ _1\"></span>ambientale <span class=\"_ _1\"></span>(fisico<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _324\"> </span>transizione). <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _2\"></span>continua <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mantenere <span class=\"_ _2\"></span>significa<span class=\"_ _1\"></span>tivi <span class=\"_ _2\"></span>aggiustamenti <span class=\"_ _2\"></span>post<span class=\"_ _1\"></span>-mo<span class=\"_ _1\"></span>dello <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>causa<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attuali<span class=\"_ _324\"> </span>incertezze macroeconomiche e <span class=\"_ _1\"></span>geopolitiche.<span class=\"_ _324\"> </span>Analisi di sensitivit\u00e0 delle perdite attese<span class=\"_ _324\"> </span>Come <span class=\"_ _3f\"> </span>ra<span class=\"_ _1\"></span>ppresentato <span class=\"_ _2d\"> </span>nel <span class=\"_ _2c\"> </span>paragrafo <span class=\"_ _2d\"> </span>\u201cUtilizzo <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>stime <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>assunzioni <span class=\"_ _2d\"> </span>nella  predisposizione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _324\"> </span>contenuto nella parte A - <span class=\"_ _1\"></span><span class=\"ff5\">\u201cPolitiche contabili\u201d, la de<span class=\"_ _1\"></span>terminazione delle perdite p<span class=\"_ _1\"></span>er riduzione di valore dei<span class=\"_ _324\"> </span></span>crediti <span class=\"_ _3f\"> </span>implica <span class=\"_ _2d\"> </span>significati<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>elementi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>giudizio<span class=\"_ _1\"></span>, <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>particolare <span class=\"_ _2d\"> </span>riferimento <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>modello <span class=\"_ _3f\"> </span>utiliz<span class=\"_ _1\"></span>zato <span class=\"_ _3f\"> </span>per <span class=\"_ _2d\"> </span>la<span class=\"_ _324\"> </span>misurazione <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>relativi <span class=\"_ _3\"></span>parametri <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rischio, <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>igger <span class=\"_ _3\"></span>ritenuti <span class=\"_ _29\"></span>espressivi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ignificativo<span class=\"_ _324\"> </span>deterioramento del credito, a<span class=\"_ _1\"></span>lla selezione degli scenari macroeconomici.<span class=\"_ _324\"> </span>Co<span class=\"_ _1\"></span>dice<span class=\"_ _9f\"> </span>S<span class=\"_ _1\"></span>ettor<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span>Att<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _324\"> </span>da1 a 3<span class=\"_ _95\"> </span>Ag<span class=\"_ _0\"></span>ricoltur<span class=\"_ _0\"></span>a<span class=\"_ _1d6\"> </span>B<span class=\"_ _1\"></span>AS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>da 13 <span class=\"_ _0\"></span>a 15<span class=\"_ _24d\"> </span>T<span class=\"_ _1\"></span>essile E A<span class=\"_ _2\"></span>bb<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>liamen<span class=\"_ _2\"></span>to<span class=\"_ _324\"> </span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>24-25<span class=\"_ _a1\"> </span>Metallu<span class=\"_ _2\"></span>rgi<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>29<span class=\"_ _58\"> </span><span class=\"ls0\">Au<span class=\"_ _0\"></span>tomotive<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>35<span class=\"_ _58\"> </span><span class=\"ls0\">Produ<span class=\"_ _2\"></span>zio<span class=\"_ _1\"></span>ne E F<span class=\"_ _0\"></span>orni<span class=\"_ _0\"></span>tur<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span> Energ<span class=\"_ _2\"></span>ia<span class=\"_ _1\"></span> Elettrica, G<span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(*)<span class=\"_ _324\"> </span>da 41 <span class=\"_ _0\"></span>a 45<span class=\"_ _24d\"> </span>C<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>stru<span class=\"_ _2\"></span>zio<span class=\"_ _1\"></span>ni<span class=\"_ _324\"> </span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>47<span class=\"_ _58\"> </span><span class=\"ls0\">C<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>mm<span class=\"_ _2\"></span>erc<span class=\"_ _1\"></span>io Al D<span class=\"_ _0\"></span>ettaglio<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>55<span class=\"_ _58\"> </span><span class=\"ls0\">All<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>gg<span class=\"_ _2\"></span>io<span class=\"_ _1\"></span> E Risto<span class=\"_ _1\"></span>razione<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(*)<span class=\"_ _324\"> </span>56<span class=\"_ _58\"> </span><span class=\"ls0\">All<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>gg<span class=\"_ _2\"></span>io<span class=\"_ _1\"></span> E Risto<span class=\"_ _1\"></span>razione<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>68<span class=\"_ _58\"> </span><span class=\"ls0\">I<span class=\"_ _1\"></span>mm<span class=\"_ _0\"></span>obili<span class=\"_ _0\"></span>are<span class=\"_ _324\"> </span></span>BAS<span class=\"_ _0\"></span>SA<span class=\"_ _324\"> </span>70,<span class=\"_ _2\"></span> 73, 7<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span> 78,<span class=\"_ _2\"></span> 80,<span class=\"_ _0\"></span> 81,<span class=\"_ _2\"></span> 82<span class=\"_ _8d\"> </span>Serv<span class=\"_ _0\"></span>izi A<span class=\"_ _2\"></span>lle Imp<span class=\"_ _0\"></span>rese<span class=\"_ _324\"> </span>MEDIA<span class=\"_ _324\"> </span>(*)<span class=\"_ _324\"> </span>79,<span class=\"_ _2\"></span> 90, 9<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span> 92,<span class=\"_ _2\"></span> 93<span class=\"_ _ca\"> </span>Attivi<span class=\"_ _0\"></span>t\u00e0 Ric<span class=\"_ _1\"></span>reative,<span class=\"_ _0\"></span> Sp<span class=\"_ _2\"></span>o<span class=\"_ _1\"></span>rtive E A<span class=\"_ _2\"></span>gen<span class=\"_ _0\"></span>zie V<span class=\"_ _0\"></span>iagg<span class=\"_ _2\"></span>io<span class=\"_ _249\"> </span>BASS<span class=\"_ _0\"></span>A<span class=\"_ _324\"> </span>46<span class=\"_ _58\"> </span><span class=\"ls0\">C<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>mm<span class=\"_ _2\"></span>erc<span class=\"_ _1\"></span>io a<span class=\"_ _1\"></span>ll'in<span class=\"_ _2\"></span>grosso<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(**)<span class=\"_ _324\"> </span>28<span class=\"_ _58\"> </span><span class=\"ls0\">Altr<span class=\"_ _0\"></span>a Mani<span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>attur<span class=\"_ _0\"></span>a<span class=\"_ _324\"> </span></span>MEDIA<span class=\"_ _324\"> </span>(**)<span class=\"_ _324\"> </span>(*) S<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>e classifica<span class=\"_ _0\"></span>to con<span class=\"_ _1\"></span> attrat<span class=\"_ _2\"></span>tivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _0\"></span> bass<span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ei<span class=\"_ _0\"></span> pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti overl<span class=\"_ _1\"></span>ay<span class=\"_ _324\"> </span>(**<span class=\"_ _0\"></span>) <span class=\"_ _1\"></span>Sett<span class=\"_ _0\"></span>or<span class=\"_ _1\"></span>e che ha evi<span class=\"_ _0\"></span>denziat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>magg<span class=\"_ _1\"></span>ior<span class=\"_ _1\"></span>i class<span class=\"_ _1\"></span>ific<span class=\"_ _0\"></span>azioni a default n<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span>\u2019<span class=\"_ _1\"></span>anno<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _324\"> </span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>l\u2019inclusione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>ttori forward <span class=\"_ _2\"></span>looking risulta <span class=\"_ _2\"></span>essere un <span class=\"_ _2\"></span>esercizio particolarmente <span class=\"_ _2\"></span>complesso, in quanto richiede di form<span class=\"_ _1\"></span>ulare previsioni macroeco<span class=\"_ _1\"></span>nomiche, di selezionare sc<span class=\"_ _1\"></span>enari e relative probabilit\u00e0 di <span class=\"_ _2d\"> </span>accadimento, <span class=\"_ _2c\"> </span>nonch\u00e9 <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>definire <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>modello <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>grado <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>esprimere <span class=\"_ _2d\"> </span>la <span class=\"_ _2c\"> </span>relazione <span class=\"_ _2c\"> </span>tra <span class=\"_ _2d\"> </span>i <span class=\"_ _2c\"> </span>citati <span class=\"_ _2c\"> </span>fattori macroeconomici ed i tassi di inadempimento delle <span class=\"_ _1\"></span>esposiz<span class=\"_ _1\"></span>ioni oggetto di valutazione, come illustrato nel precedente paragrafo.<span class=\"_ _1\"></span> Al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>di valutare <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fattori forward <span class=\"_ _2\"></span>looking possano <span class=\"_ _2\"></span>influenzare le <span class=\"_ _2\"></span>perdite attese <span class=\"_ _2\"></span>si ritiene <span class=\"_ _2\"></span>ragionevol<span class=\"_ _1\"></span>e effettuare <span class=\"_ _10\"> </span>un\u2019analisi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>sensitivit\u00e0 <span class=\"_ _10\"> </span>nel <span class=\"_ _10\"> </span>contesto <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>differenti <span class=\"_ _10\"> </span>scenari <span class=\"_ _10\"> </span>basati <span class=\"_ _10\"> </span>su <span class=\"_ _10\"> </span>previsioni <span class=\"_ _10\"> </span>coerenti nell\u2019evoluzione <span class=\"_ _40\"> </span>dei <span class=\"_ _47\"> </span>diversi <span class=\"_ _40\"> </span>fattori <span class=\"_ _47\"> </span>macroe<span class=\"ff2\">conomici. <span class=\"_ _47\"> </span>Le <span class=\"_ _40\"> </span>innumerevoli <span class=\"_ _40\"> </span>interrelazio<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>tr<span class=\"_ _1\"></span>a <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>singoli <span class=\"_ _47\"> </span>fattori<span class=\"_ _0\"></span> </span>macroeconomici  sono, <span class=\"_ _2c\"> </span>infatti,  tali <span class=\"_ _2c\"> </span>da  rendere <span class=\"_ _2c\"> </span>scarsamente  significativa <span class=\"_ _2c\"> </span>un\u2019analisi  di  sensitivit\u00e0 <span class=\"_ _2c\"> </span>delle perdite attese basata sul singolo f<span class=\"_ _1\"></span>attore macroeconomico.<span class=\"_ _1\"></span> Il <span class=\"_ _2\"></span><span class=\"ls0\">Gruppo <span class=\"_ _2\"></span><span class=\"ff5\">ha <span class=\"_ _2\"></span>pertanto <span class=\"_ _0\"></span>ritenuto <span class=\"_ _2\"></span>ragio<span class=\"_ _1\"></span>nevole <span class=\"_ _2\"></span>effettuare <span class=\"_ _0\"></span>un\u2019analisi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>sensitivit\u00e0 <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0 </span></span>di <span class=\"_ _2c\"> </span>accadimento <span class=\"_ _2c\"> </span>dello <span class=\"_ _2c\"> </span>scenario <span class=\"_ _2c\"> </span>negativo<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>70<span class=\"_ _1\"></span>%, <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>cui <span class=\"_ _2c\"> </span>deriverebbe  un <span class=\"_ _2d\"> </span>ulteriore <span class=\"_ _2c\"> </span>incremento <span class=\"_ _2c\"> </span>delle rettifiche di valore sul po<span class=\"_ _1\"></span>rtafoglio in bonis per circa Euro <span class=\"_ _1\"></span>2,7 milioni l<span class=\"_ _1\"></span>ordi. 2.4 Tecniche di mitigazione del rischio di credito Nello <span class=\"_ _2\"></span><span class=\"ff5\">svilup<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>processo <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>porta <span class=\"_ _2\"></span>all\u2019<span class=\"_ _1\"></span>erogazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>credito, pur <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>presenza <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>valutazioni </span>positive <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>necessari, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>acquisisce <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>gni <span class=\"_ _3\"></span>qualvolta <span class=\"_ _3\"></span>possibile <span class=\"_ _3\"></span>garanzie <span class=\"_ _3\"></span>accessorie <span class=\"_ _3\"></span>reali e/o personali finalizz<span class=\"_ _1\"></span>ate alla mitigazione del rischio<span class=\"_ _1\"></span>. Sul <span class=\"_ _3d\"> </span>complesso <span class=\"_ _40\"> </span>dei <span class=\"_ _3d\"> </span>crediti <span class=\"_ _3d\"> </span>app<span class=\"_ _1\"></span>are <span class=\"_ _3d\"> </span>preminente <span class=\"_ _3d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>garanzia <span class=\"_ _40\"> </span>reale <span class=\"_ _3d\"> </span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>dall\u2019ipoteca, <span class=\"_ _40\"> </span>riferita principalmente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>forma <span class=\"_ _3b\"></span>tecnica <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>mutui <span class=\"_ _29\"></span>(partic<span class=\"_ _1\"></span>olarmente <span class=\"_ _29\"></span>su <span class=\"_ _3b\"></span>immobili <span class=\"_ _29\"></span>residenziali). <span class=\"_ _3b\"></span>Sempre <span class=\"_ _29\"></span>su <span class=\"_ _29\"></span>livelli significativi, <span class=\"_ _40\"> </span>sono <span class=\"_ _40\"> </span>presenti <span class=\"_ _40\"> </span>anche <span class=\"_ _3d\"> </span>fa<span class=\"_ _1\"></span>ttispecie <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>garanzia <span class=\"_ _40\"> </span>pubblica <span class=\"_ _40\"> </span>quali <span class=\"_ _40\"> </span>garanzie <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>controgaranzie rilasciate  dal  Fondo <span class=\"_ _2c\"> </span>di  Garanzia  per  le  PMI  ex <span class=\"_ _2c\"> </span>L.  662/96,  dalla  SACE<span class=\"_ _0\"></span>  o  dal  F<span class=\"_ _0\"></span>ondo  Europeo  per <span class=\"_ _2c\"> </span>gli Investimenti, nonch\u00e9 garanzi<span class=\"_ _1\"></span>e pignoratizie su valori mobiliari<span class=\"_ _1\"></span> e/o denaro.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>garanzie <span class=\"_ _3\"></span>ricevute sono <span class=\"_ _3\"></span>redatte su <span class=\"_ _3\"></span>schemi contr<span class=\"_ _1\"></span>attuali, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>linea con <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>standard <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>categoria e <span class=\"_ _3\"></span>con gli orientamenti giuri<span class=\"_ _1\"></span>sprudenziali, <span class=\"_ _1\"></span>app<span class=\"_ _1\"></span>rovati <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>competenti funz<span class=\"_ _1\"></span>ioni <span class=\"_ _1\"></span>aziendali. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>delle garanzie, <span class=\"_ _2c\"> </span>in  coerenza <span class=\"_ _2d\"> </span>con  quanto <span class=\"_ _2d\"> </span>ri<span class=\"_ _1\"></span>chiesto  dalla <span class=\"_ _2d\"> </span>regolamentazione  di <span class=\"_ _2d\"> </span>vigilanza,  prevede <span class=\"_ _2d\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2c\"> </span>di monitoraggio e specifici co<span class=\"_ _1\"></span>ntrolli finalizzati alla verifica dell\u2019eleggibilit\u00e0.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _1\"></span>fattispecie <span class=\"_ _3\"></span>di garanz<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>pubblica <span class=\"_ _3\"></span>quali <span class=\"_ _1\"></span>garanzie <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>controgaranzie <span class=\"_ _1\"></span>rilasciate <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Fondo di <span class=\"_ _3\"></span>Garanzia <span class=\"_ _1\"></span>per le PMI ex <span class=\"_ _0\"></span>L. 662/96 e da S<span class=\"_ _0\"></span>ACE sono state modellizzate nel <span class=\"_ _0\"></span>calcolo della perdita attesa (ECL); sulla parte <span class=\"_ _0\"></span>di esposizione <span class=\"_ _3d\"> </span>garantita <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>stata <span class=\"_ _3d\"> </span>peraltro <span class=\"_ _3d\"> </span>det<span class=\"_ _1\"></span>erminata <span class=\"_ _3d\"> </span>una <span class=\"_ _3d\"> </span>perdita <span class=\"_ _3d\"> </span>attesa <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>rifl<span class=\"_ _1\"></span>etta <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>rischio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>una controparte <span class=\"_ _3b\"> </span>pubblica. <span class=\"_ _3b\"> </span>Analo<span class=\"_ _1\"></span>go <span class=\"_ _3b\"> </span>approccio <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stato <span class=\"_ _3b\"> </span>adottato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"></span>le <span class=\"_ _3b\"> </span>garanzie <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>eleggibili <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>fini<span class=\"_ _1\"></span> prudenziali. 3.<span class=\"ff22\"> <span class=\"_ _235\"> </span></span>Esposizioni cred<span class=\"_ _1\"></span>itizie deteriorate 3.1  Strategie e politiche <span class=\"_ _0\"></span>di gestione L\u2019attuale <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>regolamentare <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>classificazione <span class=\"_ _2\"></span>delle attivit\u00e0 <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _2\"></span>deteriorate in <span class=\"_ _2\"></span>funzione del <span class=\"_ _2\"></span>loro <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>criticit\u00e0. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _2\"></span>sono pre<span class=\"_ _0\"></span>viste <span class=\"_ _2\"></span>tre <span class=\"_ _2\"></span>categorie: <span class=\"_ _0\"></span>\u201csofferenze\u201d, <span class=\"_ _2\"></span>\u201cinadempienze <span class=\"_ _0\"></span>probabili\u201d ed \u201cesposizioni scadute e/o s<span class=\"_ _1\"></span>confinanti deteriorate\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>-<span class=\"ff8\"> <span class=\"_ _c9\"> </span></span>Sofferenze: <span class=\"_ _2d\"> </span>esposizione <span class=\"_ _3f\"> </span>nei <span class=\"_ _3f\"> </span>confronti <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>un <span class=\"_ _3f\"> </span>soggett<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>stato <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>insolvenza <span class=\"_ _3f\"> </span>(anche <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>accertato giudizialmente) <span class=\"_ _3b\"> </span>o <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>situazioni <span class=\"_ _3f\"> </span>sosta<span class=\"_ _1\"></span>nzialmente <span class=\"_ _3b\"> </span>equiparabi<span class=\"_ _1\"></span>li, <span class=\"_ _3f\"> </span>indipendentemente <span class=\"_ _3b\"> </span>dalle <span class=\"_ _3f\"> </span>previsioni <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>i perdita formulate dall'intermediario.<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _c9\"> </span></span>Inadempienze <span class=\"_ _2c\"> </span>probabili: <span class=\"_ _2c\"> </span>le <span class=\"_ _2d\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>per <span class=\"_ _2c\"> </span>le <span class=\"_ _2d\"> </span>qual<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>l'intermediario <span class=\"_ _2d\"> </span>giudichi <span class=\"_ _2c\"> </span>impro<span class=\"_ _1\"></span>babile <span class=\"_ _2d\"> </span>l'integrale<span class=\"_ _1\"></span> adempimento <span class=\"_ _2d\"> </span>da <span class=\"_ _2c\"> </span>parte <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>debitore <span class=\"_ _2c\"> </span>senza <span class=\"_ _2d\"> </span>il <span class=\"_ _2c\"> </span>ricors<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>ad <span class=\"_ _2c\"> </span>azioni <span class=\"_ _2c\"> </span>quali <span class=\"_ _2d\"> </span>l'<span class=\"_ _1\"></span>escussione <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>garanzie, indipendentemente dalla presenza di import<span class=\"_ _1\"></span>i scaduti e/o sco<span class=\"_ _1\"></span>nfinanti. -<span class=\"ff8\"> <span class=\"_ _c9\"> </span></span>Esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>scadute <span class=\"_ _3b\"> </span>e/o <span class=\"_ _3f\"> </span>sconfinanti <span class=\"_ _3f\"> </span>deterio<span class=\"_ _1\"></span>rate: <span class=\"_ _3b\"> </span>le <span class=\"_ _2d\"> </span>esposizioni, <span class=\"_ _3f\"> </span>diverse <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>classificate <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>le sofferenze <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>le <span class=\"_ _3f\"> </span>inadempi<span class=\"_ _1\"></span>enze <span class=\"_ _3f\"> </span>probabili, <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span>presentano <span class=\"_ _3f\"> </span>impo<span class=\"_ _1\"></span>rti <span class=\"_ _3f\"> </span>scaduti <span class=\"_ _2d\"> </span>e/o <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>confinanti <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>modo continuativo da oltre 90 gg.<span class=\"_ _324\"> </span>\u00c8 <span class=\"_ _3d\"> </span>inoltre <span class=\"_ _3d\"> </span>pr<span class=\"_ _1\"></span>evista <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>tipo<span class=\"_ _1\"></span>logia <span class=\"_ _3d\"> </span>delle <span class=\"_ _3d\"> </span>\u201cesposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3d\"> </span>oggetto <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>concessio<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3d\"> </span></span>forbearance\u201d, <span class=\"_ _3d\"> </span>riferita <span class=\"_ _40\"> </span>alle esposizioni <span class=\"_ _1\"></span>oggetto di <span class=\"_ _1\"></span>rinegoziazione e/o<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>rifinanziamento per <span class=\"_ _1\"></span>difficolt\u00e0 <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>a (manifesta <span class=\"_ _1\"></span>o in <span class=\"_ _1\"></span>via di manifestazione) <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>cli<span class=\"_ _1\"></span>ente. <span class=\"_ _29\"></span>Tali <span class=\"_ _29\"></span>esposiz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>possono <span class=\"_ _29\"></span>costituire <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>sotto <span class=\"_ _29\"></span>insieme <span class=\"_ _3\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>eteriorati<span class=\"_ _324\"> </span>(esposizioni <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>concessioni <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>posizio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>deteriorate) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>quell<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>bonis<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(esposizioni <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _3\"></span>di concessioni <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>posizioni <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bonis). <span class=\"_ _3\"></span>La <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>esposizioni, <span class=\"_ _3\"></span>nel ri<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>tto <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>previsioni <span class=\"_ _3\"></span>regolamentari rispetto <span class=\"_ _2d\"> </span>a <span class=\"_ _3f\"> </span>tempi <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>modalit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>classificazione, <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>coadiuvata <span class=\"_ _2d\"> </span>attraverso <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>ocessi <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>lavoro <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>str<span class=\"_ _1\"></span>umenti informatici specifici.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>dispone di <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>policy <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>disciplina <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>modalit\u00e0 di <span class=\"_ _3\"></span>applicazione <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rettifiche <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>valore che, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>funzion<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>tipo <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>credito <span class=\"_ _3b\"></span>deteriorato, <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>rma <span class=\"_ _29\"></span>tecnica <span class=\"_ _29\"></span>ori<span class=\"_ _1\"></span>ginaria <span class=\"_ _3b\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3b\"></span>tipo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>g<span class=\"_ _1\"></span>aranzia <span class=\"_ _29\"></span>a supporto, <span class=\"_ _1\"></span>fissano le <span class=\"_ _1\"></span>percentuali minime <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>applicar<span class=\"_ _1\"></span>e per <span class=\"_ _1\"></span>la determinazio<span class=\"_ _1\"></span>ne delle <span class=\"_ _1\"></span>previsioni <span class=\"_ _1\"></span>di perdita. <span class=\"_ _1\"></span>La gestione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>deteriorate <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>delegata <span class=\"_ _3\"></span>ad <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>specifica <span class=\"_ _29\"></span>unit\u00e0 <span class=\"_ _29\"></span>organizzativa, l\u2019Area <span class=\"_ _3b\"> </span>NPL, <span class=\"_ _3b\"> </span>responsab<span class=\"_ _1\"></span>ile <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>identificazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>delle <span class=\"_ _3f\"> </span>strategie <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>massimizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>de<span class=\"_ _1\"></span><span class=\"ff2\">l <span class=\"_ _3f\"> </span>recupero <span class=\"_ _3b\"> </span>sull<span class=\"_ _1\"></span>e </span>singole <span class=\"_ _3\"></span>posiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>efinizione <span class=\"_ _3\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rettifiche <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>valore <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>applicare <span class=\"_ _29\"></span>alle <span class=\"_ _3\"></span>stess<span class=\"_ _1\"></span>e. <span class=\"_ _3\"></span>Le <span class=\"_ _29\"></span>sole <span class=\"_ _29\"></span>esposizioni \u201cscadute/sconfinanti <span class=\"_ _3f\"> </span>det<span class=\"_ _1\"></span>eriorate\u201d <span class=\"_ _3f\"> </span>assoggettate <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>svalutazione <span class=\"_ _3f\"> </span>fo<span class=\"_ _1\"></span>rfetaria <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>elevate <span class=\"_ _3f\"> </span>probabilit\u00e0 <span class=\"_ _2d\"> </span>di riclassificazione <span class=\"_ _47\"> </span>tra <span class=\"_ _40\"> </span>le <span class=\"_ _47\"> </span>e<span class=\"ff5\">sposizioni <span class=\"_ _47\"> </span>\u201cin <span class=\"_ _47\"> </span>bonis\u201d <span class=\"_ _40\"> </span>sono <span class=\"_ _47\"> </span>gestite <span class=\"_ _40\"> </span>dalla <span class=\"_ _47\"> </span>funzione <span class=\"_ _47\"> </span>delegata <span class=\"_ _40\"> </span>al <span class=\"_ _47\"> </span>monitoraggio </span>andamentale <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>cr<span class=\"_ _1\"></span>edito, <span class=\"_ _8d\"> </span>che <span class=\"_ _47\"> </span>procede <span class=\"_ _47\"> </span>ev<span class=\"_ _1\"></span>entualmente <span class=\"_ _47\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>classificazio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>tra <span class=\"_ _47\"> </span>le <span class=\"_ _8d\"> </span>\u201cinadempienze probabili\u201d, trasferendone la gestione all\u2019Area NPL.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _1\"></span>previsio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perdita <span class=\"_ _3\"></span>rappresenta <span class=\"_ _3\"></span>la sintesi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _3\"></span>elementi <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>dive<span class=\"_ _1\"></span>rse <span class=\"_ _1\"></span>valutazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>(interne <span class=\"_ _3\"></span>ed esterne) <span class=\"_ _3\"></span>circa <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>risponde<span class=\"_ _1\"></span>nza <span class=\"_ _3\"></span>patrimoniale <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>debi<span class=\"_ _1\"></span>tore <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _3\"></span>garanti, <span class=\"_ _3\"></span>e, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>caso degli <span class=\"_ _1\"></span>UTP <span class=\"_ _3\"></span>tiene altres\u00ec <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>driver <span class=\"_ _1\"></span>utilizzati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>definizi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>parametro <span class=\"_ _1\"></span>LGD. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _1\"></span>delle previsioni  di  perdita  \u00e8  costa<span class=\"_ _1\"></span>nte  e  rapportato  allo  sviluppo  della <span class=\"_ _3d\"> </span>singola  posizione.  La  funzione  Risk Management controlla <span class=\"_ _0\"></span>periodicamente <span class=\"_ _0\"></span>il rispetto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>percentuali di <span class=\"_ _2\"></span>dubbio esito previste <span class=\"_ _2\"></span>dall<span class=\"_ _1\"></span>a po<span class=\"_ _0\"></span>licy di ge<span class=\"ls0\">stione <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>crediti <span class=\"_ _47\"> </span>deteriorati, <span class=\"_ _40\"> </span>segnalando <span class=\"_ _40\"> </span>eventuali <span class=\"_ _47\"> </span>scostamenti <span class=\"_ _3d\"> </span>alle <span class=\"_ _47\"> </span>funzioni <span class=\"_ _3d\"> </span>competenti <span class=\"_ _47\"> </span>per <span class=\"_ _3d\"> </span>gli </span>interventi  di <span class=\"_ _2c\"> </span>riallineamento,  e <span class=\"_ _2c\"> </span>supervisiona  le <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>di  recupero <span class=\"_ _2c\"> </span>del  credito <span class=\"_ _2c\"> </span>deteriorato,  sia <span class=\"_ _2c\"> </span>gestite direttamente dalle prepos<span class=\"_ _1\"></span>te funzioni che attraverso <span class=\"_ _1\"></span>operatori esterni speciali<span class=\"_ _1\"></span>zzati. L'elemento <span class=\"_ _3b\"></span>temporale <span class=\"_ _3b\"> </span>inerente <span class=\"_ _3b\"> </span>all\u2019attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>credito <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>determinato <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>specifiche valutazioni, <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>singoli <span class=\"_ _3\"></span>tipi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _3\"></span>redatte <span class=\"_ _29\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>singole piazze giudiziarie ed oggetto<span class=\"_ _1\"></span> di aggiornamento peri<span class=\"_ _1\"></span>odico. In <span class=\"_ _3\"></span>coerenza <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>gli <span class=\"_ _29\"></span>obiettivi <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>duzione <span class=\"_ _3\"></span>dello <span class=\"_ _29\"></span>stock <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>deteriorati <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>banca <span class=\"_ _29\"></span>indicati <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>piano industriale <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>Piano <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Gesti<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _29\"></span>NPL <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>ottica <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>mass<span class=\"_ _1\"></span>imizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"> </span>recuperi, <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>compete<span class=\"_ _1\"></span>nti funzioni aziendali <span class=\"_ _0\"></span>definiscono la <span class=\"_ _0\"></span>migliore strategia <span class=\"_ _2\"></span>di gestione delle <span class=\"_ _0\"></span>esposizioni deteriorate, <span class=\"_ _0\"></span>che, sulla <span class=\"_ _0\"></span>base delle <span class=\"_ _2d\"> </span>caratteri<span class=\"_ _1\"></span>stiche <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>oggettive <span class=\"_ _2c\"> </span>della <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>ingola <span class=\"_ _2c\"> </span>controparte/esposizione <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>delle <span class=\"_ _2d\"> </span>policy <span class=\"_ _2c\"> </span>interne, <span class=\"_ _2c\"> </span>possono essere identifica<span class=\"ff5\">te in u<span class=\"_ _1\"></span>na revisio<span class=\"_ _1\"></span>ne dei termini contrattuali<span class=\"_ _1\"></span> (forbearance), nell\u2019as<span class=\"_ _1\"></span>segnazione ad una unit\u00e0 </span>di <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>interna <span class=\"_ _3\"></span>piutt<span class=\"_ _1\"></span>osto <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>operato<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>terzo <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>pecializzato, <span class=\"_ _3\"></span>all\u2019identif<span class=\"_ _1\"></span>icazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>possibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>di cessione a terzi <span class=\"_ _0\"></span>del credito <span class=\"_ _0\"></span>(a livello <span class=\"_ _0\"></span>di singola e<span class=\"_ _0\"></span>spos<span class=\"_ _1\"></span><span class=\"ff5\">izione <span class=\"_ _0\"></span>oppure nell\u2019ambito di <span class=\"_ _0\"></span>un complesso di <span class=\"_ _0\"></span>posizioni </span>con <span class=\"_ _29\"></span>caratteristiche <span class=\"_ _29\"></span>omogenee). <span class=\"_ _29\"></span>In <span class=\"_ _29\"></span>particolare, <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>corso <span class=\"_ _29\"></span>dell\u2019esercizio <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>proseguito <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>monitoraggio proattivo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>favorendo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>entro <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rec<span class=\"_ _1\"></span>upero <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>unlik<span class=\"_ _1\"></span>ely <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _0\"></span>(UTP), <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>f<span class=\"_ _1\"></span>inaliz<span class=\"_ _1\"></span>zando <span class=\"_ _2\"></span>altres\u00ec operazioni  di  cessione  a  terzi  formalizzatesi  entro <span class=\"_ _2c\"> </span>l\u2019anno,  per  quelle  esposizio<span class=\"_ _1\"></span>ni  dove  l\u2019intervento  di investitori potesse <span class=\"_ _0\"></span>essere m<span class=\"_ _0\"></span>igliorativo rispetto <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>ordinarie <span class=\"_ _0\"></span>azioni di <span class=\"_ _0\"></span>contenimento de<span class=\"_ _0\"></span>l rischio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>banca. Per quanto riguarda <span class=\"ff5\">le soff<span class=\"_ _1\"></span>erenze, si \u00e8 proceduto all\u2019az<span class=\"_ _1\"></span>ione di recupero del credito f<span class=\"_ _1\"></span>avorendo soluzioni a </span>stralcio, <span class=\"_ _1\"></span>laddove <span class=\"_ _1\"></span>convenienti, <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>procedendo <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>essione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>perimetr<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>ipotecari<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che chirografari. In <span class=\"_ _3b\"> </span>esecuzione <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>propria <span class=\"_ _3f\"> </span>strategia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>capital <span class=\"_ _3f\"> </span>management, <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>Banco <span class=\"_ _3b\"> </span>ha <span class=\"_ _3f\"> </span>portato <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>compimento <span class=\"_ _3f\"> </span>un programma <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cessioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>NPL, <span class=\"_ _3\"></span>particolarmente <span class=\"_ _1\"></span>significativo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>negli <span class=\"_ _3\"></span>ultimi <span class=\"_ _1\"></span>anni, <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>crediti classificati a <span class=\"_ _2\"></span>sofferenze <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>crediti classificati ad <span class=\"_ _2\"></span>UTP. Le <span class=\"_ _2\"></span>ulteriori operazioni <span class=\"_ _2\"></span>di dismissione <span class=\"_ _2\"></span>perfezionate nel corso <span class=\"_ _2\"></span>dell\u2019anno <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>confermato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>livell<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>dell\u2019NPL <span class=\"_ _2\"></span>Ratio <span class=\"_ _2\"></span>(rapporto <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>deteriorati <span class=\"_ _2\"></span>lordi/impieghi <span class=\"_ _2\"></span>lordi<span class=\"_ _1\"></span>) al 3,1%, confermando un li<span class=\"_ _1\"></span>vello allineato ai migliori<span class=\"_ _1\"></span> del panorama bancario ital<span class=\"_ _1\"></span>iano.<span class=\"_ _324\"> </span>L\u2019azione di contenimento dello sto<span class=\"_ _1\"></span>ck degli UTP viene conseguita attraverso due azio<span class=\"_ _1\"></span>ni:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>1.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">prevenzione dei flussi in ingress<span class=\"_ _1\"></span>o a UTP;<span class=\"_ _324\"> </span></span></span>2.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">gestione <span class=\"_ _29\"></span>efficac<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"></span>portafoglio <span class=\"_ _3b\"></span>deteriorato <span class=\"_ _29\"></span>finalizzata <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"></span>mantenimento <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>buone <span class=\"_ _3b\"></span>percentuali <span class=\"_ _3b\"></span>di </span></span>recupero <span class=\"_ _3f\"> </span>e/o <span class=\"_ _3f\"> </span>ritorno <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>bonis<span class=\"_ _1\"></span>, <span class=\"_ _3f\"> </span>ins<span class=\"_ _1\"></span>ieme <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>una <span class=\"_ _3f\"> </span>po<span class=\"_ _1\"></span>litica <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>cessioni <span class=\"_ _3f\"> </span>mirate <span class=\"_ _3f\"> </span>volt<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>ottimizzar<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>il controvalore. Poich\u00e9 <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>controparti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>imprese <span class=\"_ _29\"></span>rappresenta<span class=\"_ _1\"></span>no <span class=\"_ _29\"></span>una <span class=\"_ _3b\"></span>quota <span class=\"_ _29\"></span>significati<span class=\"_ _1\"></span>va, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>volume, <span class=\"_ _29\"></span>l\u2019at<span class=\"_ _1\"></span>tenzione viene maggiormente focalizz<span class=\"_ _1\"></span>ata alla riduzione dei trasferimenti ad UTP per questa t<span class=\"_ _1\"></span>ipologia di crediti.<span class=\"_ _3\"></span> Le modalit\u00e0 <span class=\"_ _2\"></span>e gli strumenti <span class=\"_ _0\"></span>operativi in <span class=\"_ _0\"></span>uso presso <span class=\"_ _2\"></span>Banco Desio, me<span class=\"_ _0\"></span>diante i <span class=\"_ _0\"></span>quali sono individuate <span class=\"_ _2\"></span>e gestite le <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>presentano <span class=\"_ _3\"></span>anomalie <span class=\"_ _3\"></span>creditizie <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>fattori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>criticit\u00e0, <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>disciplinate <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>formalizzate <span class=\"_ _3\"></span>nella documentazione i<span class=\"_ _1\"></span>nterna. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>particol<span class=\"_ _1\"></span>a<span class=\"ff5\">re, <span class=\"_ _1\"></span>l\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _1\"></span>di monit<span class=\"_ _1\"></span>oraggio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>fortemente <span class=\"_ _1\"></span>focalizzata <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ulle <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>di </span>andamento delle singole <span class=\"_ _1\"></span>posizioni di ri<span class=\"_ _1\"></span>schio intercettate in base a contr<span class=\"_ _1\"></span>olli periodici e puntuali, sull<span class=\"_ _1\"></span>a base delle segnalazioni sis<span class=\"_ _1\"></span>tematiche prodotte dalla procedura i<span class=\"_ _1\"></span>nformatica int<span class=\"_ _1\"></span>erna (Credit Quality Manag<span class=\"_ _1\"></span>er) <span class=\"ls138\">e </span>rilevate <span class=\"_ _47\"> </span>dal <span class=\"_ _8d\"> </span>Cruscotto <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>Monitoraggio. <span class=\"_ _8d\"> </span>Quest\u2019ultimo <span class=\"_ _8d\"> </span>strumento, <span class=\"_ _8d\"> </span>oltre <span class=\"_ _47\"> </span>a <span class=\"_ _8d\"> </span>fotografare <span class=\"_ _8d\"> </span>e <span class=\"_ _47\"> </span>monitorare periodicamente <span class=\"_ _29\"></span>l'andamento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>anomalie, <span class=\"_ _29\"></span>fornis<span class=\"_ _1\"></span>ce, <span class=\"_ _29\"></span>ai <span class=\"_ _29\"></span>fini <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>controllo <span class=\"_ _29\"></span>ed <span class=\"_ _29\"></span>eventuale <span class=\"_ _29\"></span>intervento, <span class=\"_ _29\"></span>una valutazione de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>singole <span class=\"_ _0\"></span>filiali, <span class=\"_ _0\"></span>attribuendo <span class=\"_ _2\"></span>ad ogn<span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>ess<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>ranking, <span class=\"_ _0\"></span>calcolato <span class=\"_ _0\"></span>sulla <span class=\"_ _2\"></span>base di <span class=\"_ _2\"></span>indicatori di rischiosit\u00e0.  Tale strumento di reportistica, utilizzato anche <span class=\"_ _0\"></span>a supporto dell\u2019Alta Direzione e della <span class=\"_ _0\"></span>Rete di Capogruppo, permette di interpretare, elaborare e storicizzare i dati presenti in <span class=\"_ _0\"></span>varie fonti alimentanti certificate, al fine di rilevare la qualit\u00e0 del credito della Capogruppo s<span class=\"_ _1\"></span>tessa, delle Aree T<span class=\"_ _1\"></span>erritoriali, delle Filiali.<span class=\"_ _1\"></span> In <span class=\"_ _3f\"> </span>coerenza <span class=\"_ _2d\"> </span>con <span class=\"_ _2d\"> </span>gli <span class=\"_ _2d\"> </span>obiettivi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>cessione, <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>vo<span class=\"_ _1\"></span>lta <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>volta <span class=\"_ _2d\"> </span>stabiliti <span class=\"_ _2d\"> </span>dal <span class=\"_ _2c\"> </span>Consiglio <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Amministrazione, <span class=\"_ _2d\"> </span>le esposizioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>nello <span class=\"_ _1\"></span>status<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>fferenza <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>inadempienza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate attraverso la configurazio<span class=\"_ _1\"></span>ne di due differenti stime dei flussi di cas<span class=\"_ _1\"></span>sa attesi:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _2d\"> </span>prima, <span class=\"_ _2d\"> </span>determinata <span class=\"_ _2c\"> </span>ass<span class=\"_ _1\"></span>umendo <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _2d\"> </span>lo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>scenario <span class=\"_ _2c\"> </span>di <span class=\"_ _2d\"> </span>recup<span class=\"_ _1\"></span>ero <span class=\"_ _2d\"> </span>da<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>debitore <span class=\"_ _2c\"> </span>sulla <span class=\"_ _2c\"> </span>base </span></span>dell\u2019attivit\u00e0 <span class=\"_ _8e\"> </span>interna, <span class=\"_ _8e\"> </span>secondo <span class=\"_ _8d\"> </span>le <span class=\"_ _8e\"> </span>linee <span class=\"_ _8e\"> </span>guida <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>valutazione <span class=\"_ _8e\"> </span>ordinaria <span class=\"_ _8e\"> </span>seguite <span class=\"_ _8d\"> </span>dal <span class=\"_ _8e\"> </span>Gruppo <span class=\"_ _8e\"> </span>in precedenza illustrate (scenario<span class=\"_ _1\"></span> <span class=\"ff6\">work<span class=\"_ _1\"></span> out</span><span class=\"ls16\">);</span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">la <span class=\"_ _1\"></span>seconda <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>riferimento <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>scenario <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>recupero <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>ce<span class=\"_ _0\"></span>ssione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>(scenario </span></span>vendita), la cui stima discende dall\u2019import<span class=\"_ _1\"></span>o definito per il recupero interno.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>La  quantificazione  delle  perdite  attese  delle  predette  esposizioni  include  elementi  <span class=\"ff6\">forw<span class=\"_ _1\"></span>ard  looking</span><span class=\"ls2e\">, </span>attraverso l\u2019introduzione di specifici scenari <span class=\"_ _0\"></span>di vendita, laddove <span class=\"_ _0\"></span>la strategia NPL de<span class=\"_ _0\"></span>l Gruppo preveda <span class=\"_ _0\"></span>che il <span class=\"_ _3f\"> </span>recupero <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>citate <span class=\"_ _2d\"> </span>esposiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3f\"> </span>possa <span class=\"_ _2d\"> </span>avvenire <span class=\"_ _2d\"> </span>attraverso <span class=\"_ _2d\"> </span>una <span class=\"_ _3f\"> </span>cessione <span class=\"_ _2d\"> </span>sul <span class=\"_ _2d\"> </span>mercato, <span class=\"_ _2d\"> </span>nell\u2019ottica <span class=\"_ _2d\"> </span>di perseguire  una <span class=\"_ _3d\"> </span>strategia<span class=\"_ _1\"></span>  di <span class=\"_ _3d\"> </span><span class=\"ff6\">derisking <span class=\"_ _3d\"> </span><span class=\"ff5\">volta <span class=\"_ _3d\"> </span>a  ri<span class=\"_ _1\"></span>durre <span class=\"_ _3d\"> </span>l\u2019NPL <span class=\"_ _3d\"> </span></span>ratio<span class=\"ff5\">, <span class=\"_ _3d\"> </span>ossia <span class=\"_ _3d\"> </span>l\u2019incidenza  percentual<span class=\"_ _1\"></span>e  d<span class=\"_ _1\"></span>elle </span></span>esposizioni deteriorate ris<span class=\"_ _1\"></span>petto al complesso delle esposiz<span class=\"_ _1\"></span>ioni. <span class=\"_ _1\"></span> Conseguentemente, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>stima <span class=\"_ _2d\"> </span>delle <span class=\"_ _2d\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>li <span class=\"_ _2d\"> </span>posizioni <span class=\"_ _2d\"> </span>riflette, <span class=\"_ _2d\"> </span>oltre <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>recupero <span class=\"_ _2d\"> </span>atteso<span class=\"_ _1\"></span> attraverso <span class=\"_ _1\"></span>la gestione ordinaria <span class=\"_ _1\"></span>(<span class=\"ff6\">w<span class=\"_ _1\"></span>ork out<span class=\"_ _1\"></span></span>) anche la <span class=\"_ _1\"></span>presenza, o<span class=\"_ _1\"></span>pportunamente cali<span class=\"_ _1\"></span>brata, dello <span class=\"_ _1\"></span>scenario di vendita e quindi dei relat<span class=\"_ _1\"></span>ivi flussi di cassa. Come <span class=\"_ _3f\"> </span>espressamente <span class=\"_ _3f\"> </span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _2d\"> </span>dall\u2019ITG1 <span class=\"_ _3f\"> </span>dello <span class=\"_ _3f\"> </span>IASB, <span class=\"_ _3f\"> </span>nella <span class=\"_ _3f\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>perdite <span class=\"_ _2d\"> </span>attese <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>infatti<span class=\"_ _1\"></span> possibile  considerare <span class=\"_ _2c\"> </span>i  flu<span class=\"_ _0\"></span>ssi  recuperabili <span class=\"_ _2c\"> </span>per  il <span class=\"_ _2c\"> </span>tramite  de<span class=\"_ _0\"></span>lla  vendita, <span class=\"_ _2c\"> </span>nella  misura <span class=\"_ _2c\"> </span>in  cui <span class=\"_ _2c\"> </span>sia  possibil<span class=\"_ _0\"></span>e elaborare aspettative <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>assunzi<span class=\"_ _1\"></span>oni desunte in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>ad informaz<span class=\"_ _1\"></span>ioni ragionev<span class=\"_ _1\"></span>oli e <span class=\"_ _1\"></span>dimostrabili <span class=\"_ _1\"></span>(si <span class=\"_ _1\"></span>veda al riguardo <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>documento: <span class=\"_ _3\"></span><span class=\"ffc\">\u201cMeeting <span class=\"_ _1\"></span>Summary<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u2013<span class=\"ff6\"> <span class=\"_ _3\"></span>11 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2015 <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>Inclusion <span class=\"_ _1\"></span>of <span class=\"_ _3\"></span>cash <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>ows <span class=\"_ _3\"></span>expected <span class=\"_ _1\"></span>from </span></span>the sale on default of a loan in the measureme<span class=\"_ _1\"></span>nt of expected credit losses\u201d<span class=\"_ _1\"></span><span class=\"ff2 ls16\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>In <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>introduzio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>specifici <span class=\"_ _3\"></span>scenari <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>stima <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>recuperabili <span class=\"_ _29\"></span>sar\u00e0 <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>pari <span class=\"_ _29\"></span>alla media ponderata per le<span class=\"_ _1\"></span> probab<span class=\"_ _1\"></span>ilit\u00e0 assegnate ai du<span class=\"_ _1\"></span>e scenari dell<span class=\"_ _1\"></span>e stime dei fl<span class=\"_ _1\"></span>ussi di cassa ch<span class=\"_ _1\"></span>e il Gruppo si <span class=\"_ _3\"></span>aspetta <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ricever<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>nei <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>suddetti <span class=\"_ _3\"></span>scenari. <span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>attese<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>aranno <span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _3\"></span>determinate<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base<span class=\"_ _1\"></span> della differenza tra il valore lordo<span class=\"_ _1\"></span> dell\u2019esposizione creditizia ed i mino<span class=\"_ _1\"></span>ri flussi recuperabili stimati.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>In tali casi, la metodol<span class=\"_ _1\"></span>ogia di stima delle perdite attes<span class=\"_ _1\"></span>e prevede quindi i seguenti passaggi:<span class=\"_ _324\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">la segmentazione del port<span class=\"_ _1\"></span>afoglio in differenti <span class=\"_ _1\"></span><span class=\"ff6\">cluster <span class=\"ff5\">ritenuti rilevanti <span class=\"_ _1\"></span>ai fini dell\u2019analisi del portafo<span class=\"_ _1\"></span>glio, </span></span></span></span>in funzione dello status (sofferenze o inadempienze probabili), della data di ingresso tra le esposizioni deteriorate (<span class=\"ff6\">vintage<span class=\"ff5\">), dell\u2019<span class=\"_ _1\"></span>ammontare delle esposizio<span class=\"_ _1\"></span>ni, dell\u2019esistenza di vendite programmate;<span class=\"_ _324\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">l\u2019assegnazione <span class=\"_ _40\"> </span>a <span class=\"_ _3d\"> </span>cias<span class=\"_ _1\"></span>cun <span class=\"_ _40\"> </span><span class=\"ff6\">cluster <span class=\"_ _40\"> </span><span class=\"ff2\">di <span class=\"_ _40\"> </span>una <span class=\"_ _40\"> </span>differente <span class=\"_ _3d\"> </span>probabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>cessione, <span class=\"_ _3d\"> </span>in <span class=\"_ _40\"> </span>coerenza <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>il </span></span></span></span>raggiungimento del livello di cessioni <span class=\"_ _1\"></span><span class=\"ff6\">target </span>deliberat<span class=\"_ _1\"></span>e dai competenti organi; \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">la <span class=\"_ _3d\"> </span>determinazione <span class=\"_ _3d\"> </span>dei <span class=\"_ _40\"> </span>flussi <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>recupero <span class=\"_ _40\"> </span>tramite <span class=\"_ _3d\"> </span>la <span class=\"_ _3d\"> </span>vendita, <span class=\"_ _40\"> </span>fondata <span class=\"_ _3d\"> </span>su <span class=\"_ _40\"> </span>un <span class=\"_ _3d\"> </span>modello <span class=\"_ _3d\"> </span>interno <span class=\"_ _40\"> </span>di </span></span>attualizzazione <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>fl<span class=\"_ _1\"></span>ussi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cassa <span class=\"_ _3b\"></span>recuperabili, <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>base <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>tecnica <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff6\">discounted <span class=\"_ _29\"> </span>cash <span class=\"_ _3b\"> </span>flows</span>\u201d, <span class=\"_ _3b\"></span>in funzione <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _40\"> </span>parametri <span class=\"_ _47\"> </span>ritenuti <span class=\"_ _3d\"> </span>rapp<span class=\"_ _1\"></span>resentati<span class=\"_ _1\"></span>vi <span class=\"_ _40\"> </span>nell\u2019ottica <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _40\"> </span>potenz<span class=\"_ _1\"></span>iale <span class=\"_ _40\"> </span>acquirente, <span class=\"_ _40\"> </span>con l\u2019obiettivo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>addivenire <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>un  pr<span class=\"_ _1\"></span>ezzo <span class=\"_ _3d\"> </span>dell\u2019ipotetica <span class=\"_ _3d\"> </span>cessione  di <span class=\"_ _3d\"> </span>o<span class=\"_ _1\"></span>gni <span class=\"_ _40\"> </span><span class=\"ff6\">cluster<span class=\"ff2\">, <span class=\"_ _3d\"> </span>opportunamente </span></span>calibrati al fine di tenere conto delle transaz<span class=\"_ _1\"></span>ioni comparabili os<span class=\"_ _1\"></span>servate sul mercato.<span class=\"_ _1\"></span> Tenuto <span class=\"_ _3d\"> </span>conto <span class=\"_ _40\"> </span>che <span class=\"_ _3d\"> </span>le <span class=\"_ _3d\"> </span>es<span class=\"_ _1\"></span>posizioni <span class=\"_ _40\"> </span>oggetto <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>probabile <span class=\"_ _3d\"> </span>cessione <span class=\"_ _3d\"> </span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _3d\"> </span>non <span class=\"_ _40\"> </span>essere <span class=\"_ _3d\"> </span>singolarmente identificabili <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>reporting, il <span class=\"_ _2\"></span>modello prevede <span class=\"_ _2\"></span>che a <span class=\"_ _2\"></span>ciascun credito <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>associata una <span class=\"_ _2\"></span>probabilit\u00e0 di cessione. La  perdita <span class=\"_ _2c\"> </span>attesa  delle <span class=\"_ _2c\"> </span>esposizioni  in <span class=\"_ _2c\"> </span>esame  \u00e8 <span class=\"_ _2c\"> </span>quindi  pari <span class=\"_ _2c\"> </span>alla  media <span class=\"_ _2c\"> </span>ponderata  per <span class=\"_ _2c\"> </span>le  probabilit\u00e0 assegnate ai due scenari delle stime d<span class=\"_ _1\"></span>ei flussi di cassa recuperabili nei due sce<span class=\"_ _1\"></span>nari (<span class=\"_ _1\"></span><span class=\"ff6\">worko<span class=\"_ _1\"></span>ut </span>e vendita). L\u2019assegnazione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>probabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _3\"></span>avviene <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>segmentaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>del portafoglio <span class=\"_ _1\"></span>complessivo <span class=\"_ _1\"></span>dei crediti <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>sofferenza <span class=\"_ _1\"></span>o inade<span class=\"_ _1\"></span>mpienza <span class=\"_ _1\"></span>probabile del<span class=\"_ _1\"></span> Gruppo <span class=\"_ _1\"></span>in funzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>principali <span class=\"_ _3f\"> </span>caratteristiche <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>infl<span class=\"_ _1\"></span>uenz<span class=\"_ _1\"></span>ano <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _3b\"> </span>attribuito <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>mercato <span class=\"_ _3b\"> </span>ai <span class=\"_ _3b\"> </span>crediti <span class=\"_ _3f\"> </span>della specie (<span class=\"ff6\">vintage</span>, ammont<span class=\"_ _1\"></span>are delle esposizioni). L\u2019assegnazione delle <span class=\"_ _2\"></span>prob<span class=\"_ _1\"></span>abilit\u00e0 ai vari <span class=\"ff6\">cluster <span class=\"_ _0\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _0\"></span>guidata dall\u2019ammontare delle <span class=\"_ _0\"></span>cessioni <span class=\"ff6\">target <span class=\"_ _0\"></span><span class=\"ff2\">approvato<span class=\"_ _1\"></span> </span></span></span></span>di <span class=\"_ _3b\"></span>volta <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>vo<span class=\"_ _1\"></span>lta <span class=\"_ _3b\"></span>dal <span class=\"_ _3b\"></span>Consiglio <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>Amministraz<span class=\"_ _1\"></span>ione. <span class=\"_ _3b\"></span>In <span class=\"_ _29\"></span>altre <span class=\"_ _3b\"> </span>parole, <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>probabilit\u00e0 <span class=\"_ _3b\"></span>sono <span class=\"_ _3b\"></span>assegnate <span class=\"_ _29\"></span>ai <span class=\"_ _3b\"> </span>vari cluster <span class=\"_ _1\"></span><span class=\"ff2\">in <span class=\"_ _1\"></span>modo <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>sommatoria <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>valori <span class=\"_ _1\"></span>nominali <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ciascun <span class=\"_ _3\"></span></span>cluster <span class=\"_ _1\"></span><span class=\"ff2\">moltiplicato <span class=\"_ _1\"></span>per </span>la <span class=\"_ _3f\"> </span>relativ<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>probab<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>cessione <span class=\"_ _3f\"> </span>(di <span class=\"_ _2d\"> </span>seguito <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>\u201cvalore <span class=\"_ _2d\"> </span>atteso <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>cessione\u201d) <span class=\"_ _3f\"> </span>sia <span class=\"_ _2d\"> </span>pari <span class=\"_ _2d\"> </span>al <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>uddetto ammontare <span class=\"_ _2\"></span>di cessioni <span class=\"_ _2\"></span><span class=\"ff6\">target <span class=\"_ _2\"></span><span class=\"ff2\">app<span class=\"_ _1\"></span>rovato <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>Consigli<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di A<span class=\"_ _0\"></span>mministrazione. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>obabilit\u00e0 assegnate <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>vari<span class=\"_ _1\"></span> </span></span>cluster <span class=\"ff2\">sono <span class=\"_ _0\"></span>pertanto variabili <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>tempo e <span class=\"_ _0\"></span>possono andare <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span> un <span class=\"_ _2\"></span>mi<span class=\"_ _1\"></span>nimo pari <span class=\"_ _0\"></span>allo 0%, <span class=\"_ _0\"></span>per que<span class=\"_ _0\"></span>lle posizioni </span>che si ritiene<span class=\"_ _0\"></span> di escludere dalla <span class=\"_ _0\"></span>vendita per le <span class=\"_ _0\"></span>loro caratteristiche <span class=\"_ _0\"></span>intrinseche, fino ad <span class=\"_ _0\"></span>un massimo del <span class=\"_ _0\"></span>90%, assegnato al <span class=\"_ _1\"></span><span class=\"ff6\">cluster <span class=\"_ _1\"></span></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>sono ins<span class=\"_ _1\"></span>eriti i <span class=\"_ _1\"></span>crediti ch<span class=\"_ _1\"></span>e si <span class=\"_ _1\"></span>riti<span class=\"_ _1\"></span>ene pi\u00f9 probab<span class=\"_ _1\"></span>ile possa<span class=\"_ _1\"></span>no essere <span class=\"_ _1\"></span>ceduti <span class=\"_ _1\"></span>(vendite<span class=\"_ _1\"></span> programmate). <span class=\"_ _3f\"> </span>Anche <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>composizione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span><span class=\"ff6\">cluster <span class=\"_ _3f\"> </span><span class=\"ff5\">\u00e8 <span class=\"_ _3f\"> </span>variabile <span class=\"_ _2d\"> </span>nel <span class=\"_ _3f\"> </span>tempo <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>funzione <span class=\"_ _3f\"> </span>dell\u2019andamento </span></span>dell\u2019appetito <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>mercato <span class=\"_ _47\"> </span>per <span class=\"_ _47\"> </span>le <span class=\"_ _47\"> </span>varie <span class=\"_ _47\"> </span>tipologie<span class=\"_ _0\"></span> <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>esposizioni <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>d<span class=\"ff2\">elle <span class=\"_ _47\"> </span>conseguenti <span class=\"_ _47\"> </span>valutazioni <span class=\"_ _47\"> </span>di </span>convenienza effettuate dai competenti organi d<span class=\"_ _1\"></span>ella Banca.<span class=\"_ _1\"></span> Per <span class=\"_ _2c\"> </span>volumi  target <span class=\"_ _2d\"> </span>di  cessioni <span class=\"_ _2c\"> </span>propedeutiche <span class=\"_ _2c\"> </span>al  mantenimento <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>livelli  di <span class=\"_ _2c\"> </span>NPL <span class=\"_ _2c\"> </span>Ratio  gi\u00e0 <span class=\"_ _2c\"> </span>raggiunti, <span class=\"_ _2c\"> </span>le operazioni <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>carattere <span class=\"_ _1\"></span>fisiologico, <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>conseguente <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>del solo <span class=\"_ _3\"></span>scenario <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> workout interno nella determinaz<span class=\"_ _1\"></span>ione delle perdite <span class=\"_ _1\"></span>attese. Per <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>determinazione <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>flussi <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>recupero <span class=\"_ _2d\"> </span>tramite <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>vendita, <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>metodologia <span class=\"_ _2d\"> </span>valutativa <span class=\"_ _2d\"> </span>utilizzata <span class=\"_ _2d\"> </span>\u00e8 fondata <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>processo <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>recuperabili <span class=\"_ _3b\"> </span><span class=\"ffc\">(\u201cdiscounted <span class=\"_ _3\"></span>cash <span class=\"_ _3\"></span>flows<span class=\"_ _1\"></span><span class=\"ff5\">\u201d), <span class=\"_ _3\"></span>che </span></span>tiene  in  co<span class=\"_ _1\"></span>nsiderazione <span class=\"_ _3d\"> </span>i <span class=\"_ _3d\"> </span>principali  par<span class=\"_ _1\"></span>ametri  che <span class=\"_ _3d\"> </span>vengono  normal<span class=\"_ _1\"></span>mente <span class=\"_ _3d\"> </span>considerati <span class=\"_ _3d\"> </span>dai  po<span class=\"_ _1\"></span>tenziali acquirenti <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>sede <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efinizione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>prezzo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisto <span class=\"_ _1\"></span>opportunamente <span class=\"_ _3\"></span>calibrati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>tenere <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>o delle <span class=\"_ _0\"></span>transazioni comparabili osservate <span class=\"_ _2\"></span>sul mercato. In <span class=\"_ _2\"></span>maggior dettaglio, i <span class=\"_ _0\"></span>fattori <span class=\"_ _2\"></span>considerati<span class=\"_ _1\"></span> nel <span class=\"_ _0\"></span>processo di stima sono: la stima del valore recuperabile in coerenza con il v<span class=\"_ _1\"></span>alore stimato nello scenario <span class=\"_ _1\"></span><span class=\"ff6\">workout</span>; le spese che <span class=\"_ _0\"></span>l\u2019acquirente dovr\u00e0 sostenere per recuperare il cre<span class=\"_ _0\"></span>dito; la stima dei <span class=\"_ _0\"></span>tempi di recupero, fondata su <span class=\"_ _2\"></span>informazioni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _2\"></span>(es. <span class=\"_ _2\"></span>tempi <span class=\"_ _0\"></span>medi <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>tribunali<span class=\"_ _1\"></span>); <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>rendimento <span class=\"_ _2\"></span>attesi <span class=\"_ _2\"></span>dagli <span class=\"_ _0\"></span>acquirenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>fattori<span class=\"_ _1\"></span> specifici di mercato definiti <span class=\"_ _1\"></span><span class=\"ff5\">anche in funzione della tipolo<span class=\"_ _1\"></span>gia dell\u2019operazione di cessione posta in essere.<span class=\"_ _3\"></span></span> Si <span class=\"_ _29\"></span>ritiene <span class=\"_ _29\"></span>opportuno <span class=\"_ _3b\"></span>precisare <span class=\"_ _29\"></span>che <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>metodologia <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>precedenza <span class=\"_ _3b\"></span>illustrata <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>ova <span class=\"_ _29\"></span>applicaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>agli eventuali <span class=\"_ _2d\"> </span>crediti <span class=\"_ _2d\"> </span>che, <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>redazio<span class=\"_ _1\"></span>ne <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>bi<span class=\"_ _1\"></span>lancio, <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>gi\u00e0 <span class=\"_ _2d\"> </span>identificati <span class=\"_ _2d\"> </span>analiticamente <span class=\"_ _2d\"> </span>come destinati alla vendita, in <span class=\"_ _0\"></span>relazione ai quali <span class=\"_ _0\"></span>ricorrono le condizioni previste <span class=\"_ _0\"></span>dal principio contabile <span class=\"_ _0\"></span>IFRS 5 per<span class=\"_ _0\"></span> la classificazione <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>portafoglio delle attivit\u00e0 <span class=\"_ _0\"></span>in via <span class=\"_ _2\"></span>di dismissione. La <span class=\"_ _0\"></span>valutazione di <span class=\"_ _2\"></span>tali crediti \u00e8 <span class=\"_ _0\"></span>effettuata considerando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>solo <span class=\"_ _3\"></span>scenario <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cessione, <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>assegnata <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>probabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>100% <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>a riferimento <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>prezzi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>vendita <span class=\"_ _29\"></span>o <span class=\"_ _3b\"></span>comunque <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>informazioni <span class=\"_ _3b\"> </span>contenute <span class=\"_ _29\"></span>n<span class=\"_ _1\"></span>egli <span class=\"_ _3b\"> </span>accordi <span class=\"_ _29\"></span>perfez<span class=\"_ _1\"></span>ionati <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>le controparti (offerte vincolanti).<span class=\"_ _324\"> </span>3.2  Write-<span class=\"lsa4\">off<span class=\"_ _324\"> </span></span>Le <span class=\"_ _3\"></span>esposizioni <span class=\"_ _3\"></span>deteriorate <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>vi <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _29\"></span>recupero <span class=\"_ _3\"></span>(sia <span class=\"_ _3\"></span>tota<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>parz<span class=\"_ _1\"></span>iale) <span class=\"_ _3\"></span>vengono assoggettate <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>ca<span class=\"_ _1\"></span>ncellazione <span class=\"_ _3f\"> </span>(write-off) <span class=\"_ _3f\"> </span>dalle <span class=\"_ _3b\"> </span>scri<span class=\"_ _1\"></span>tture <span class=\"_ _3b\"> </span>contabili <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>coerenza<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>policy <span class=\"_ _3f\"> </span>tempo <span class=\"_ _3b\"> </span>per<span class=\"_ _1\"></span> tempo <span class=\"_ _3\"></span>vigenti, <span class=\"_ _3\"></span>approvate <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Capogruppo. <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Tra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>strategie <span class=\"_ _3\"></span>individuate per <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>contenimento <span class=\"_ _2d\"> </span>dei <span class=\"_ _2d\"> </span>crediti <span class=\"_ _2d\"> </span>deteriorati<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stato <span class=\"_ _2d\"> </span>previsto, <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>inadempienze <span class=\"_ _2d\"> </span>probabil<span class=\"_ _1\"></span>i, <span class=\"_ _2d\"> </span>anche <span class=\"_ _2d\"> </span>un approccio gestionale bas<span class=\"_ _1\"></span>ato sulle cessioni \u201csingle<span class=\"_ _1\"></span> name\u201d con par<span class=\"_ _1\"></span>ticolare riferimento a<span class=\"_ _1\"></span> quei crediti g<span class=\"_ _1\"></span>estiti in ottica liquidatoria o<span class=\"_ _1\"></span> di rientro totale (gone concer<span class=\"_ _1\"></span>n). Con riferimento agli <span class=\"_ _0\"></span>indicato<span class=\"_ _1\"></span>ri utilizzati per valutare le <span class=\"_ _0\"></span>aspettative di recupero, <span class=\"_ _0\"></span>la Capogruppo si \u00e8 dotata di specifiche policy di valutazione analitica dei crediti deteriorati<span class=\"_ _1\"></span> che prevedono apposite percentuali di rettifica <span class=\"_ _8d\"> </span>dis<span class=\"_ _1\"></span>tinguendo <span class=\"_ _8d\"> </span>la <span class=\"_ _8e\"> </span>presenza <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _8e\"> </span>tipologia <span class=\"_ _8d\"> </span>delle <span class=\"_ _8d\"> </span>garanzie <span class=\"_ _8e\"> </span>sottostanti <span class=\"_ _8d\"> </span>(reali <span class=\"_ _8e\"> </span>o <span class=\"_ _8d\"> </span>personali), <span class=\"_ _8e\"> </span>la sottoposizione  dei <span class=\"_ _2c\"> </span>clienti  ad <span class=\"_ _2c\"> </span>una  specifica <span class=\"_ _2c\"> </span>procedura  (concordati  in <span class=\"_ _2c\"> </span>bianco;  concordati <span class=\"_ _2c\"> </span>liquidato<span class=\"_ _1\"></span>ri; concordati in continuit\u00e0; crisi da s<span class=\"_ _1\"></span>ovraindebitamento; ex art. 67 L.F.; ex art.<span class=\"_ _1\"></span> 182 L.F.).<span class=\"_ _1\"></span> 3.3  Attivit<span class=\"_ _0\"></span>\u00e0 finanziarie impaired acquisite o originate Come indicato dal <span class=\"_ _0\"></span>principio contabile \u201cIFRS 9 \u2013<span class=\"ff2\"> </span>Strumenti finanziari\u201d, in <span class=\"_ _0\"></span>alcuni casi, un\u2019attivit\u00e0 finanziaria \u00e8 considerata <span class=\"_ _3\"></span>deteriorata <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>rilevazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>iniziale <span class=\"_ _1\"></span>poich\u00e9 <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>molto <span class=\"_ _3\"></span>elevato e, <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>acquis<span class=\"_ _1\"></span>to, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>acquistata<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>significativi <span class=\"_ _29\"></span>sconti <span class=\"_ _3\"></span>(rispetto <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>erogaz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>iniziale). <span class=\"_ _29\"></span>Nel caso <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>in ogge<span class=\"_ _0\"></span>tto, <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dell\u2019applicazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dri<span class=\"_ _1\"></span>ver <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>classificazione <span class=\"_ _2\"></span>(ovvero SPPI <span class=\"_ _3\"></span>test <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Business <span class=\"_ _1\"></span>model), <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>classificate <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value con <span class=\"_ _2\"></span>impatto sulla <span class=\"_ _2\"></span>redditivit\u00e0 <span class=\"_ _2\"></span>complessiva, le <span class=\"_ _2\"></span>stesse <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>qualif<span class=\"_ _1\"></span>icate <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>\u201cPurchased <span class=\"_ _2\"></span>or <span class=\"_ _0\"></span>Originated <span class=\"_ _2\"></span>Credit<span class=\"_ _1\"></span> Impaired <span class=\"_ _29\"></span>Asset\u201d <span class=\"_ _3b\"> </span>(in <span class=\"_ _29\"></span>breve<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>\u201cPOCI\u201d) <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>assoggettate <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>trattamento <span class=\"_ _3b\"></span>pe<span class=\"_ _0\"></span>culiare. <span class=\"_ _3b\"></span>In <span class=\"_ _29\"></span>particolare, <span class=\"_ _3b\"> </span>a fro<span class=\"ls0\">nte <span class=\"_ _3b\"></span>delle <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>tesse, <span class=\"_ _3b\"> </span>sin <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rilevazione <span class=\"_ _3b\"> </span>iniziale <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>tutta <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>loro<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>vita, <span class=\"_ _3b\"></span>vengono <span class=\"_ _29\"></span>contab<span class=\"_ _1\"></span>ilizzate </span>rettifiche <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>valore <span class=\"_ _2d\"> </span>pari <span class=\"_ _2d\"> </span>all\u2019<span class=\"_ _1\"></span><span class=\"ff6\">Expected <span class=\"_ _2d\"> </span>credit <span class=\"_ _2d\"> </span>los<span class=\"_ _1\"></span>s<span class=\"ff2\"> <span class=\"_ _2d\"> </span>(ECL) <span class=\"_ _2d\"> </span>lifeti<span class=\"_ _1\"></span>me. <span class=\"_ _2d\"> </span>Alla <span class=\"_ _2d\"> </span>luce <span class=\"_ _3f\"> </span>di <span class=\"_ _2c\"> </span>quanto <span class=\"_ _2d\"> </span>esposto<span class=\"_ _1\"></span>, <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>attivit\u00e0 </span></span>finanziarie <span class=\"_ _1\"></span>POCI <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>inizialmente <span class=\"_ _1\"></span>iscritte <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>deteriorate, <span class=\"_ _1\"></span>ferma <span class=\"_ _3\"></span>restando <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ssibilit\u00e0 <span class=\"_ _3\"></span>di essere spostate succe<span class=\"_ _0\"></span>ssivamente fra <span class=\"_ _2\"></span>i crediti <span class=\"_ _2\"></span><span class=\"ff6\">perfo<span class=\"_ _1\"></span>rming<span class=\"ff2\">, <span class=\"_ _0\"></span>nel qual <span class=\"_ _2\"></span>caso continuer\u00e0 <span class=\"_ _2\"></span>ad essere <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>levata <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>erdita </span></span>attesa <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>all\u2019ECL <span class=\"_ _29\"></span>lifetime. <span class=\"_ _3b\"></span>Un\u2019attivit\u00e0 <span class=\"_ _29\"></span>finanziaria <span class=\"_ _3b\"></span>\u201cPOCI\u201d <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pertanto <span class=\"_ _3b\"></span>qualificata <span class=\"_ _29\"></span>come <span class=\"_ _29\"></span>ta<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>nei <span class=\"_ _3b\"></span>processi segnaletici e di calcolo dell<span class=\"_ _1\"></span>a perdita attesa (ECL).<span class=\"_ _1\"></span> 4.<span class=\"ff22 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff12\">Attivit\u00e0 finanziarie ogge<span class=\"_ _1\"></span>tto di rinegoziazioni comme<span class=\"_ _1\"></span>rciali e espos<span class=\"_ _1\"></span>izioni oggetto di concessioni<span class=\"_ _1\"></span> </span></span>A fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _1\"></span>creditizie <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>debitore <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>esposizioni <span class=\"_ _1\"></span>possono <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>modifiche <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>termini contrattuali in <span class=\"_ _0\"></span>senso fav<span class=\"_ _0\"></span>orevole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>debitore al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rendere <span class=\"_ _0\"></span>sostenibile il <span class=\"_ _0\"></span>rimborso de<span class=\"_ _0\"></span>lle stesse. <span class=\"_ _2\"></span>A seconda delle caratteristich<span class=\"_ _1\"></span>e soggettiv<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span><span class=\"ff5\">ell\u2019esposizione <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>elle motivaz<span class=\"_ _1\"></span>ioni alla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>delle difficol<span class=\"_ _1\"></span>t\u00e0 credit<span class=\"_ _1\"></span>izie d<span class=\"_ _1\"></span>el </span>debitore <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>modifiche <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>agire <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>breve <span class=\"_ _1\"></span>termi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>(sospensione <span class=\"_ _1\"></span>tempora<span class=\"_ _1\"></span>nea <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>pagamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>della quota capitale di un <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanziamento o proroga di <span class=\"_ _0\"></span>una scade<span class=\"_ _0\"></span>nza) o nel <span class=\"_ _0\"></span>lungo termine (allungamento<span class=\"_ _1\"></span> della durata di <span class=\"_ _1\"></span>un finanziamento, <span class=\"_ _1\"></span>revisione del <span class=\"_ _1\"></span>tasso di interesse) e <span class=\"_ _1\"></span>portano <span class=\"_ _1\"></span>alla classificazio<span class=\"_ _1\"></span>ne dell\u2019esposizione (sia <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>bonis <span class=\"_ _3f\"> </span>che <span class=\"_ _2d\"> </span>deteriorata) <span class=\"_ _3f\"> </span>come <span class=\"_ _2d\"> </span>\u201cforborne\u201d. <span class=\"_ _2d\"> </span>Le <span class=\"_ _3f\"> </span>esposizioni <span class=\"_ _2d\"> </span>\u201cforborne\u201d <span class=\"_ _3f\"> </span>sono <span class=\"_ _2d\"> </span>soggette <span class=\"_ _3f\"> </span>a <span class=\"_ _2d\"> </span>specifiche previsioni <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ottica <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>classificazione, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>indicato <span class=\"_ _3\"></span>negli <span class=\"_ _3\"></span>ITS <span class=\"_ _3\"></span>EBA <span class=\"_ _3\"></span>2013<span class=\"_ _1\"></span>-35 <span class=\"_ _29\"></span>recepite <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>policy <span class=\"_ _3\"></span>creditizie del <span class=\"_ _3b\"> </span>Gruppo<span class=\"_ _1\"></span>; <span class=\"_ _3b\"> </span>qual<span class=\"_ _1\"></span>ora <span class=\"_ _3b\"> </span>le <span class=\"_ _2d\"> </span>misure <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>concessione <span class=\"_ _3f\"> </span>ve<span class=\"_ _1\"></span>ngano <span class=\"_ _3b\"> </span>appli<span class=\"_ _1\"></span>cate <span class=\"_ _3b\"> </span>a <span class=\"_ _2d\"> </span>esposizioni <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>bonis, <span class=\"_ _3f\"> </span>queste <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ono tenute <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>considerazione <span class=\"_ _2\"></span>nell\u2019ambito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>assegnazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff2\">rating <span class=\"_ _2\"></span>interno <span class=\"_ _2\"></span>gestionale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rientrano </span>nel novero de<span class=\"_ _0\"></span>lle esposizioni in stage 2, qualora non <span class=\"_ _0\"></span>ricorrano i presupposti per una <span class=\"_ _0\"></span>classificazione in stage 3 <span class=\"_ _0\"></span>laddove <span class=\"_ _2\"></span>una ristrutturazione <span class=\"_ _2\"></span>oneros<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>implichi <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Net Present <span class=\"_ _2\"></span>Value per <span class=\"_ _2\"></span>la B<span class=\"_ _0\"></span>anca <span class=\"_ _0\"></span>superiore a<span class=\"ff5\">ll\u20191%. <span class=\"_ _2\"></span>T<span class=\"_ _1\"></span>utte <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>esposizioni <span class=\"_ _2\"></span>classificate <span class=\"_ _0\"></span>\u201cforborne\u201d <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>inserite <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>specifici <span class=\"_ _2\"></span>processi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>parte </span>delle preposte funzioni aziendali.<span class=\"_ _324\"> </span>Nello <span class=\"_ _2d\"> </span>specifico<span class=\"_ _1\"></span>, <span class=\"_ _2c\"> </span>tali <span class=\"_ _2c\"> </span>funzio<span class=\"_ _1\"></span>ni, <span class=\"_ _2c\"> </span>attraverso <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>support<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>adeguate  procedure <span class=\"_ _2d\"> </span>informat<span class=\"_ _1\"></span>iche, <span class=\"_ _2d\"> </span>monit<span class=\"_ _1\"></span>orano l\u2019efficacia delle misure <span class=\"_ _0\"></span>concesse, rilevando miglioramenti o <span class=\"_ _0\"></span>peggioramenti nella situazione finanziaria <span class=\"_ _0\"></span>del cliente <span class=\"_ _3\"></span>successivamente <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>concessione. <span class=\"_ _3\"></span>Qualo<span class=\"_ _1\"></span>ra <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>termine <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>monito<span class=\"_ _1\"></span>raggio <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>posizione<span class=\"_ _324\"> </span>rispetti <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>criteri <span class=\"_ _0\"></span>previsti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>materia, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _0\"></span>considerata <span class=\"_ _2\"></span>fra <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>\u201cforborne\u201d;<span class=\"_ _1\"></span> viceversa continua a permanere fra le <span class=\"_ _1\"></span>esposizioni \u201cforborne\u201d. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u00c8 <span class=\"_ _3f\"> </span>facolt\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>rete <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mmerciale <span class=\"_ _3f\"> </span>proce<span class=\"_ _1\"></span>dere, <span class=\"_ _3f\"> </span>qualora <span class=\"_ _2d\"> </span>ne <span class=\"_ _3f\"> </span>ravvisi <span class=\"_ _3f\"> </span>l\u2019o<span class=\"_ _1\"></span>pportunit\u00e0, <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>una <span class=\"_ _3f\"> </span>revisio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle condizioni <span class=\"_ _1\"></span>applicate <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>esposizio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>dei cli<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>anche in <span class=\"_ _1\"></span>assenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>diffi<span class=\"_ _1\"></span>colt\u00e0 <span class=\"_ _1\"></span>finanziarie, <span class=\"_ _1\"></span>nell\u2019ambito <span class=\"_ _1\"></span>delle autonomie tempo per tempo vigenti.<span class=\"_ _1\"></span> In tal caso l\u2019esposizione non ricade nel novero<span class=\"_ _1\"></span> delle esposizio<span class=\"_ _1\"></span>ni \u201cforborne\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informazioni di natura quantitativa A.<span class=\"ff20 ls0\"> <span class=\"_ _b2\"> </span><span class=\"ff3\"> Qualit\u00e0 del credito<span class=\"_ _0\"></span> </span></span>A.1 Esposizioni credit<span class=\"_ _0\"></span>izie deter<span class=\"_ _0\"></span>iorate e non det<span class=\"_ _2\"></span>eriorate: consistenza, rettifiche<span class=\"_ _0\"></span> di valore, dinam<span class=\"_ _0\"></span>ica e distribuzion<span class=\"_ _0\"></span>e economica A.1.1 Consolidat<span class=\"_ _0\"></span>o prudenzial<span class=\"_ _0\"></span>e <span class=\"ff4\">\u2013</span> Distribuzione d<span class=\"_ _0\"></span>elle attivit\u00e0 <span class=\"_ _0\"></span>finanziarie per fa<span class=\"_ _0\"></span>sce di scadut<span class=\"_ _0\"></span>o (valori di bila<span class=\"_ _0\"></span>ncio) <table class=\"s wcc8 hadb\" id=\"_f8c7c9f7-e858-4e19-8020-d428976f53a2\"><tr><td></td><td></td><td></td><td class=\"c x5ea y38bc w590 h5d4\"><div class=\"t m0 x47 h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio  </div></td><td></td><td class=\"c x5eb y38bc w609 h5d4\"><div class=\"t m0 x27 h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Secondo stadio </div></td><td></td><td></td><td></td><td class=\"c x5ec y38bc w60a h5d4\"><div class=\"t m0 xc9 h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\">Terzo stadio </div></td><td></td><td class=\"c x5ed y38bd wcc9 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x5ee y38be wb07 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">originate</div></td><td></td></tr><tr><td class=\"c x23c y38bc w5e0 h5d4\"><div class=\"t m0 x9 h5b1 yc8f ff3 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h5b1 y2115 ff3 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xdd h5b1 y214a ff3 fsf fc0 sc0 ls0 ws0\">Portafogli/stadi di rischio </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x5ef y38bf wcca ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c0 wccb ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">valutate al costo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5ea y38c1 w3f5 h5d4\"><div class=\"t m0 x4b h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">18.066 </div></td><td class=\"c x5f0 y38c1 w60b h5d4\"><div class=\"t m0 x4d h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">5.502 </div></td><td class=\"c x5f1 y38c1 w60d h5d4\"><div class=\"t m0 x4b h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">10.341 </div></td><td class=\"c x5eb y38c1 w401 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">18.060 </div></td><td class=\"c x5f2 y38c1 w387 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">24.379 </div></td><td class=\"c x5ec y38c1 w3f2 h5d4\"><div class=\"t m0 x4d h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">3.655 </div></td><td class=\"c x5f3 y38c1 w387 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">12.646 </div></td><td class=\"c x5f4 y38c1 w401 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">20.789 </div></td><td class=\"c x5f5 y38c1 w401 h5d4\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">89.638 </div></td><td class=\"c x5f6 y38c1 w60e h5d4\"><div class=\"t m0 x31 h31 y1e20 ff2 fsf fc0 sc0 lsa ws0\">142<span class=\"ls0\"> </span></div></td><td class=\"c x5f7 y38c1 w60f h5d4\"><div class=\"t m0 x2b h31 y1e20 ff2 fsf fc0 sc0 lsa ws0\">39<span class=\"ls0\"> </span></div></td><td class=\"c x5f8 y38c1 w593 h5d4\"><div class=\"t m0 x31 h31 y1e20 ff2 fsf fc0 sc0 lsa ws0\">398<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38c2 wb53 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c3 wcca ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5ea y38c4 w3f5 h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f0 y38c4 w60b h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f1 y38c4 w60d h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5eb y38c4 w401 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f2 y38c4 w387 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ec y38c4 w3f2 h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f3 y38c4 w387 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f4 y38c4 w401 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f5 y38c4 w401 h6d9\"><div class=\"t m0 xbe h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f6 y38c4 w60e h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f7 y38c4 w60f h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f8 y38c4 w593 h6d9\"><div class=\"t m0 x1f h31 y257e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y38c5 wccc ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">valutate al fair value con<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c6 wccd ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">impatto sulla redditivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c7 wa5e ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38c8 wcce ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie in corso<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5ea y38c9 w3f5 h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f0 y38c9 w60b h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f1 y38c9 w60d h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5eb y38c9 w401 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f2 y38c9 w387 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ec y38c9 w3f2 h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f3 y38c9 w387 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f4 y38c9 w401 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f5 y38c9 w401 h27d\"><div class=\"t m0 xbe h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f6 y38c9 w60e h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f7 y38c9 w60f h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5f8 y38c9 w593 h27d\"><div class=\"t m0 x1f h31 y2580 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y38ca wccf ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x23c y38cb w3f2 h2a9\"><div class=\"t m0 xdd h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5f9 y38cb w60c h2a9\"><div class=\"t m0 x4c h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\"> 31.12.2024 </div></td><td class=\"c x5ea y38cb w3f5 h2a9\"><div class=\"t m0 x4b h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">18.066 </div></td><td class=\"c x5f0 y38cb w60b h2a9\"><div class=\"t m0 x4d h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">5.502 </div></td><td class=\"c x5f1 y38cb w60d h2a9\"><div class=\"t m0 x4b h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">10.341 </div></td><td class=\"c x5eb y38cb w401 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">18.060 </div></td><td class=\"c x5f2 y38cb w387 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">24.379 </div></td><td class=\"c x5ec y38cb w3f2 h2a9\"><div class=\"t m0 x4d h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">3.655 </div></td><td class=\"c x5f3 y38cb w387 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">12.646 </div></td><td class=\"c x5f4 y38cb w401 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">20.789 </div></td><td class=\"c x5f5 y38cb w401 h2a9\"><div class=\"t m0 x27 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">89.638 </div></td><td class=\"c x5f6 y38cb w60e h2a9\"><div class=\"t m0 x31 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">142 </div></td><td class=\"c x5f7 y38cb w60f h2a9\"><div class=\"t m0 x2b h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">39 </div></td><td class=\"c x5f8 y38cb w592 h2a9\"><div class=\"t m0 x31 h5b1 y1e33 ff3 fsf fc0 sc0 ls0 ws0\">398 </div></td></tr><tr><td class=\"c x23c y38cc w60b h2a8\"><div class=\"t m0 xdd h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5f9 y38cc w60c h2a8\"><div class=\"t m0 x4c h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\"> 31.12.2023 </div></td><td class=\"c x5ea y38cc w3f5 h2a8\"><div class=\"t m0 x4b h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">11.798 </div></td><td class=\"c x5f0 y38cc w60b h2a8\"><div class=\"t m0 x4d h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">3.989 </div></td><td class=\"c x5f1 y38cc w60d h2a8\"><div class=\"t m0 x4d h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">6.082 </div></td><td class=\"c x5eb y38cc w401 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">20.490 </div></td><td class=\"c x5f2 y38cc w387 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">15.509 </div></td><td class=\"c x5ec y38cc w3f2 h2a8\"><div class=\"t m0 x4d h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">5.256 </div></td><td class=\"c x5f3 y38cc w387 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">11.761 </div></td><td class=\"c x5f4 y38cc w401 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">23.311 </div></td><td class=\"c x5f5 y38cc w401 h2a8\"><div class=\"t m0 x27 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">89.929 </div></td><td class=\"c x5f6 y38cc w60e h2a8\"><div class=\"t m0 x30 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">4.373 </div></td><td class=\"c x5f7 y38cc w60f h2a8\"><div class=\"t m0 x30 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">1.080 </div></td><td class=\"c x5f8 y38cc w593 h2a8\"><div class=\"t m0 x30 h5b1 y4ff ff3 fsf fc0 sc0 ls0 ws0\">4.502 </div></td></tr></table>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>Da 1 giorno a 30 giorni<span class=\"_ _324\"> </span>Da oltre 30 giorni fino a 90 giorni  Oltre 90 giorni<span class=\"_ _324\"> </span>A.1.2 Consolidat<span class=\"_ _0\"></span>o Prudenziale<span class=\"_ _0\"></span> - Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie, impegni a<span class=\"_ _0\"></span> erogar<span class=\"_ _0\"></span>e fondi e garanzie<span class=\"_ _0\"></span> finanziarie rilasciate: dinami<span class=\"_ _2\"></span>ca delle rettifiche di val<span class=\"_ _0\"></span>ore comples<span class=\"_ _0\"></span>sive e degli accant<span class=\"_ _2\"></span>onamenti complessivi (<span class=\"_ _0\"></span>Parte 1) <table class=\"s wcd0 hadc\" id=\"_5491b744-ff94-44f5-8bcf-add90c6bfe02\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x3ed y38cd w61b h554\"><div class=\"t m0 x1c h31 y12c ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38ce w610 h5e2\"><div class=\"t m0 x1f3 h31 yc8f ff3 fsf fc0 sc0 ls0 ws0\">Causali/ stadi di rischio <span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x3ed y38ce w61c h641\"><div class=\"t m0 x35 h31 ydf3 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel primo stadio<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x5fa y38ce w61d h641\"><div class=\"t m0 x138 h31 ydf3 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel secondo stadio<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38cf w610 h631\"><div class=\"t m0 x67 h31 y1df8 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche complessive iniziali<span class=\"ff2\"> </span></div></td><td class=\"c x3ed y38cf w611 h631\"><div class=\"t m0 x3a h31 y1df8 ff2 fsf fc0 sc0 lsa ws0\">42 <span class=\"ff3 ls0\"> </span></div></td><td class=\"c x5fb y38cf w612 h631\"><div class=\"t m0 x3b h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">24.284 <span class=\"ff3\"> </span></div></td><td class=\"c x5fc y38cf w613 h631\"><div class=\"t m0 x4b h31 y1df8 ff2 fsf fc0 sc0 lsa ws0\">332 <span class=\"ff3 ls0\"> </span></div></td><td class=\"c x5fd y38cf w431 h631\"><div class=\"t m0 x30 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x5fe y38cf w614 h631\"><div class=\"t m0 x3a h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">- <span class=\"ff3\"> </span></div></td><td class=\"c x5ff y38cf w615 h631\"><div class=\"t m0 x67 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">24.658 <span class=\"ff3\"> </span></div></td><td class=\"c x5fa y38cf w616 h631\"><div class=\"t m0 x30 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38cf w617 h631\"><div class=\"t m0 x42 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">98.730  </div></td><td class=\"c x600 y38cf w618 h631\"><div class=\"t m0 x27 h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38cf w585 h631\"><div class=\"t m0 x2b h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38cf w619 h631\"><div class=\"t m0 x5a h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38cf w61a h631\"><div class=\"t m0 x4d h31 y1df8 ff2 fsf fc0 sc0 ls0 ws0\">98.730  </div></td></tr><tr><td class=\"c x273 y38d0 wcd1 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Variazioni in aumento da attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38d1 w611 h257\"><div class=\"t m0 x3a h31 y23f8 ff2 fsf fc0 sc0 lsa ws0\">26 <span class=\"ls0\"> </span></div></td><td class=\"c x5fb y38d1 w612 h257\"><div class=\"t m0 x3b h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">10.407  </div></td><td class=\"c x5fc y38d1 w613 h257\"><div class=\"t m0 x4d h31 y23f8 ff2 fsf fc0 sc0 lsa ws0\">49 <span class=\"ls0\"> </span></div></td><td class=\"c x5fd y38d1 w431 h257\"><div class=\"t m0 x30 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d1 w614 h257\"><div class=\"t m0 x3a h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d1 w615 h257\"><div class=\"t m0 x3b h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">10.482  </div></td><td class=\"c x5fa y38d1 w616 h257\"><div class=\"t m0 x30 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d1 w617 h257\"><div class=\"t m0 x30 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">4.880  </div></td><td class=\"c x600 y38d1 w618 h257\"><div class=\"t m0 x27 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d1 w585 h257\"><div class=\"t m0 x2b h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d1 w619 h257\"><div class=\"t m0 x5a h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d1 w61a h257\"><div class=\"t m0 x24 h31 y23f8 ff2 fsf fc0 sc0 ls0 ws0\">4.880  </div></td></tr><tr><td class=\"c x273 y38d2 wcd2 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie acquisite o originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38d3 w610 h6dd\"><div class=\"t m0 x67 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">Cancellazioni diverse dai write-off </div></td><td class=\"c x3ed y38d3 w611 h6dd\"><div class=\"t m0 x131 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38d3 w612 h6dd\"><div class=\"t m0 x26 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(816)  </div></td><td class=\"c x5fc y38d3 w613 h6dd\"><div class=\"t m0 x131 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38d3 w431 h6dd\"><div class=\"t m0 x30 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d3 w614 h6dd\"><div class=\"t m0 x3a h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d3 w615 h6dd\"><div class=\"t m0 x26 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(816)  </div></td><td class=\"c x5fa y38d3 w616 h6dd\"><div class=\"t m0 x30 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d3 w617 h6dd\"><div class=\"t m0 x4d h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(548)  </div></td><td class=\"c x600 y38d3 w618 h6dd\"><div class=\"t m0 x27 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d3 w585 h6dd\"><div class=\"t m0 x2b h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d3 w619 h6dd\"><div class=\"t m0 x5a h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d3 w61a h6dd\"><div class=\"t m0 x24 h31 ye31 ff2 fsf fc0 sc0 ls0 ws0\">(548)  </div></td></tr><tr><td class=\"c x273 y38d4 wcd3 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Rett/riprese di valore nette per rischio di<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38d5 w611 h641\"><div class=\"t m0 x4b h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(35)  </div></td><td class=\"c x5fb y38d5 w612 h641\"><div class=\"t m0 x67 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(6.878)  </div></td><td class=\"c x5fc y38d5 w613 h641\"><div class=\"t m0 x67 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(101<span class=\"ls10a\">) </span> </div></td><td class=\"c x5fd y38d5 w431 h641\"><div class=\"t m0 x30 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d5 w614 h641\"><div class=\"t m0 x3a h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d5 w615 h641\"><div class=\"t m0 x67 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">(7.014<span class=\"ls10a\">) </span> </div></td><td class=\"c x5fa y38d5 w616 h641\"><div class=\"t m0 x30 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d5 w617 h641\"><div class=\"t m0 x30 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">1.534  </div></td><td class=\"c x600 y38d5 w618 h641\"><div class=\"t m0 x27 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d5 w585 h641\"><div class=\"t m0 x2b h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d5 w619 h641\"><div class=\"t m0 x5a h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d5 w61a h641\"><div class=\"t m0 x24 h31 ydf3 ff2 fsf fc0 sc0 ls0 ws0\">1.534  </div></td></tr><tr><td class=\"c x273 y38d6 wcd4 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38d7 wcd5 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Modifiche contrattuali senza<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38d8 w611 h6de\"><div class=\"t m0 x131 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38d8 w612 h6de\"><div class=\"t m0 xc5 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x5fc y38d8 w613 h6de\"><div class=\"t m0 x131 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38d8 w431 h6de\"><div class=\"t m0 x30 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38d8 w614 h6de\"><div class=\"t m0 x3a h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38d8 w615 h6de\"><div class=\"t m0 xc5 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">4 <span class=\"ls0\"> </span></div></td><td class=\"c x5fa y38d8 w616 h6de\"><div class=\"t m0 x30 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38d8 w617 h6de\"><div class=\"t m0 x46 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">6 <span class=\"ls0\"> </span></div></td><td class=\"c x600 y38d8 w618 h6de\"><div class=\"t m0 x27 h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38d8 w585 h6de\"><div class=\"t m0 x2b h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38d8 w619 h6de\"><div class=\"t m0 x5a h31 y1deb ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38d8 w61a h6de\"><div class=\"t m0 x35 h31 y1deb ff2 fsf fc0 sc0 lsa ws0\">6 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38d9 wcd6 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38da wcd7 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cambiamenti della metodologia di<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38db w611 h554\"><div class=\"t m0 x131 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38db w612 h554\"><div class=\"t m0 x4c h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fc y38db w613 h554\"><div class=\"t m0 x131 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38db w431 h554\"><div class=\"t m0 x30 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38db w614 h554\"><div class=\"t m0 x3a h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38db w615 h554\"><div class=\"t m0 x4c h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fa y38db w616 h554\"><div class=\"t m0 x30 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38db w617 h554\"><div class=\"t m0 x1f h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x600 y38db w618 h554\"><div class=\"t m0 x27 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38db w585 h554\"><div class=\"t m0 x2b h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38db w619 h554\"><div class=\"t m0 x5a h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38db w61a h554\"><div class=\"t m0 x47 h31 y12c ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y38dc wcd8 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">stima<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y38dd w610 h6df\"><div class=\"t m0 x67 h31 y23f8 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off non rilevati direttamente a </span></div><div class=\"t m0 x67 h31 y10b2 ff2 fsf fc0 sc0 ls0 ws0\">conto economico </div></td><td class=\"c x3ed y38dd w611 h6df\"><div class=\"t m0 x131 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38dd w612 h6df\"><div class=\"t m0 x4c h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fc y38dd w613 h6df\"><div class=\"t m0 x131 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38dd w431 h6df\"><div class=\"t m0 x30 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38dd w614 h6df\"><div class=\"t m0 x3a h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38dd w615 h6df\"><div class=\"t m0 x4c h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fa y38dd w616 h6df\"><div class=\"t m0 x30 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38dd w617 h6df\"><div class=\"t m0 x1f h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x600 y38dd w618 h6df\"><div class=\"t m0 x27 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38dd w585 h6df\"><div class=\"t m0 x2b h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38dd w619 h6df\"><div class=\"t m0 x5a h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38dd w61a h6df\"><div class=\"t m0 x47 h31 y546 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x27f y38de w610 h594\"><div class=\"t m0 x67 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">Altre variazioni </div></td><td class=\"c x3ed y38de w611 h594\"><div class=\"t m0 x131 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fb y38de w612 h594\"><div class=\"t m0 x4c h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fc y38de w613 h594\"><div class=\"t m0 x131 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fd y38de w431 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38de w614 h594\"><div class=\"t m0 x3a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38de w615 h594\"><div class=\"t m0 x4c h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fa y38de w616 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38de w617 h594\"><div class=\"t m0 x1f h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x600 y38de w618 h594\"><div class=\"t m0 x27 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38de w585 h594\"><div class=\"t m0 x2b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38de w619 h594\"><div class=\"t m0 x5a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38de w61a h594\"><div class=\"t m0 x47 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x27f y38df w610 h594\"><div class=\"t m0 x67 h31 y1d9b ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche complessive finali<span class=\"ff2\"> </span></div></td><td class=\"c x3ed y38df w611 h594\"><div class=\"t m0 x3a h31 y1d9b ff2 fsf fc0 sc0 lsa ws0\">33 <span class=\"ff3 ls0\"> </span></div></td><td class=\"c x5fb y38df w612 h594\"><div class=\"t m0 x3b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">27.001  </div></td><td class=\"c x5fc y38df w613 h594\"><div class=\"t m0 x4b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">2<span class=\"lsa\">80</span>  </div></td><td class=\"c x5fd y38df w431 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5fe y38df w614 h594\"><div class=\"t m0 x3a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5ff y38df w615 h594\"><div class=\"t m0 x3b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">27.314 </div></td><td class=\"c x5fa y38df w616 h594\"><div class=\"t m0 x30 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x503 y38df w617 h594\"><div class=\"t m0 x67 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">104.602  </div></td><td class=\"c x600 y38df w618 h594\"><div class=\"t m0 x27 h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x4f6 y38df w585 h594\"><div class=\"t m0 x2b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x601 y38df w619 h594\"><div class=\"t m0 x5a h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x402 y38df w61a h594\"><div class=\"t m0 x4b h31 y1d9b ff2 fsf fc0 sc0 ls0 ws0\">104.602  </div></td></tr><tr><td class=\"c x273 y38e0 wcd9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Recuperi da incasso su attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td class=\"c x3ed y38e1 w611 h590\"><div class=\"t m0 x131 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fb y38e1 w612 h590\"><div class=\"t m0 x4c h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fc y38e1 w613 h590\"><div class=\"t m0 x131 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y38e1 w431 h590\"><div class=\"t m0 x30 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fe y38e1 w614 h590\"><div class=\"t m0 x3a h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ff y38e1 w615 h590\"><div class=\"t m0 x67 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fa y38e1 w616 h590\"><div class=\"t m0 x30 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x503 y38e1 w617 h590\"><div class=\"t m0 x1f h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x600 y38e1 w618 h590\"><div class=\"t m0 x27 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f6 y38e1 w585 h590\"><div class=\"t m0 x2b h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x601 y38e1 w619 h590\"><div class=\"t m0 x5a h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y38e1 w61a h590\"><div class=\"t m0 x47 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y38e2 wcda ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di write-off<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38e3 wcdb ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off rilevati direttamente a conto<span class=\"_ _324\"> </span></span></div></td><td class=\"c x3ed y38e4 w611 h6e0\"><div class=\"t m0 x131 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fb y38e4 w612 h6e0\"><div class=\"t m0 x4c h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fc y38e4 w613 h6e0\"><div class=\"t m0 x131 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y38e4 w431 h6e0\"><div class=\"t m0 x30 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fe y38e4 w614 h6e0\"><div class=\"t m0 x3a h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5ff y38e4 w615 h6e0\"><div class=\"t m0 x67 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fa y38e4 w616 h6e0\"><div class=\"t m0 x30 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x503 y38e4 w617 h6e0\"><div class=\"t m0 x1f h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x600 y38e4 w618 h6e0\"><div class=\"t m0 x27 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f6 y38e4 w585 h6e0\"><div class=\"t m0 x2b h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x601 y38e4 w619 h6e0\"><div class=\"t m0 x5a h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x402 y38e4 w61a h6e0\"><div class=\"t m0 x47 h31 y11c2 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3208 wcb8 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Crediti verso banche e Banche Centrali a vista<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _324\"> </span>di cui: svalutazioni individuali<span class=\"_ _324\"> </span>di cui: svalutazioni collettive<span class=\"_ _324\"> </span>Crediti verso banche e Banche Centrali a vista<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al costo ammortizzato<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva<span class=\"_ _324\"> </span>Attivit\u00e0 finanziarie in corso di dismissione<span class=\"_ _324\"> </span>di cui: svalutazioni individuali<span class=\"_ _324\"> </span>di cui: svalutazioni collettive<span class=\"_ _324\"> </span><div class=\"c w61e h6e2 gs76\"><div class=\"t m0 x67 h7c y2591 ff3 fse fc0 sc0 ls0 ws0\">A.1.2 Consolidat<span class=\"_ _0\"></span>o prudenzial<span class=\"_ _0\"></span>e <span class=\"ff4\">\u2013</span> Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie, impegni a<span class=\"_ _0\"></span> erogar<span class=\"_ _0\"></span>e fondi e garanzie<span class=\"_ _0\"></span> finanziarie rilasciate: dina<span class=\"_ _0\"></span>mica delle r<span class=\"_ _2\"></span>ettifiche </div><div class=\"t m0 x67 h7c y2592 ff3 fse fc0 sc0 ls0 ws0\">di valore comple<span class=\"_ _0\"></span>ssive e degli a<span class=\"_ _0\"></span>ccantonamenti<span class=\"_ _0\"></span> comples<span class=\"_ _0\"></span>sivi (Parte 2) </div></div><div class=\"gs77\"><table class=\"s wcdc hadd\" id=\"_f8069a48-0b55-4d76-8d4c-7151eac271a7\"><tr><td class=\"c x602 y38e5 wcdd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Causali/ stadi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x603 y38e6 w629 h641\"><div class=\"t m0 x101 h3 ydf3 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x604 y38e7 wcde ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Accantonamenti complessivi su<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x605 y38e8 wcdf ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">impegni a erogare fondi e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x606 y38e9 w62a h679\"><div class=\"t m0 x24 h3 y7f0 ff3 fsf fc0 sc0 ls0 ws0\">Tot.<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x3c0 y38eb wb06 ha6b\"><div class=\"t m0 x23f h3 y38ea ff3 fsf fc0 sc0 ls0 ws0\">di rischio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x603 y38e9 w62b h589\"><div class=\"t m0 xa8 h3 y1deb ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 rientranti nel terzo stadio<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x490 y38e9 wf4 h589\"><div class=\"t m0 x27 h3 y1deb ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 fin. impaired acquisite o originate<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x607 y38ec wce0 ha6b\"><div class=\"t m0 x23f h3 y38ea ff3 fsf fc0 sc0 ls0 ws0\">garanzie finanziarie rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y38ed wce1 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38ee wce2 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38ef w61f h63d\"><div class=\"t m0 x8 h7f ydf1 ff3 fs25 fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x608 y38ef w620 h63d\"><div class=\"t m0 x8 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">182.534  </div></td><td class=\"c x3d4 y38ef w621 h63d\"><div class=\"t m0 x3b h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38ef w622 h63d\"><div class=\"t m0 x2b h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38ef w47c h63d\"><div class=\"t m0 x42 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">182.534  </div></td><td class=\"c x39f y38ef w623 h63d\"><div class=\"t m0 x35 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y38ef w32f h63d\"><div class=\"t m0 x27 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">3.879  </div></td><td class=\"c x3f0 y38ef w624 h63d\"><div class=\"t m0 x46 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y38ef w625 h63d\"><div class=\"t m0 x26 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y38ef w47c h63d\"><div class=\"t m0 x27 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">3.747  </div></td><td class=\"c x413 y38ef w626 h63d\"><div class=\"t m0 x4d h31 y2224 ff2 fsf fc0 sc0 lsa ws0\">129 <span class=\"ls0\"> </span></div></td><td class=\"c x60a y38ef w444 h63d\"><div class=\"t m0 x4d h31 y2224 ff2 fsf fc0 sc0 lsa ws0\">534 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y38ef w627 h63d\"><div class=\"t m0 xee h31 y2224 ff2 fsf fc0 sc0 lsa ws0\">816 <span class=\"ls0\"> </span></div></td><td class=\"c x3a5 y38ef w444 h63d\"><div class=\"t m0 x8 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">2.747  </div></td><td class=\"c x60b y38ef w628 h63d\"><div class=\"t m0 x3a h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38ef w343 h63d\"><div class=\"t m0 x27 h31 y2224 ff2 fsf fc0 sc0 ls0 ws0\">313.898  </div></td></tr><tr><td class=\"c x273 y38f1 wce3 ha6b\"><div class=\"t m0 x23f h3 y38f0 ff3 fsf fc0 sc0 ls0 ws0\">iniziali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f3 wce4 hade\"><div class=\"t m0 x23f h31 y38f2 ff2 fsf fc0 sc0 ls0 ws0\">Variazioni in<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">aumento da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f4 wce5 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38f5 w61f h6b5\"><div class=\"t m0 x8 h7f ye7b ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y38f5 w620 h6b5\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">5.754  </div></td><td class=\"c x3d4 y38f5 w621 h6b5\"><div class=\"t m0 x3b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38f5 w622 h6b5\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38f5 w47c h6b5\"><div class=\"t m0 x27 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">5.754  </div></td><td class=\"c x39f y38f5 w623 h6b5\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x60a y38f5 w444 h6b5\"><div class=\"t m0 x4d h31 ydef ff2 fsf fc0 sc0 lsa ws0\">569 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y38f5 w627 h6b5\"><div class=\"t m0 x27 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">2.936  </div></td><td class=\"c x3a5 y38f5 w444 h6b5\"><div class=\"t m0 x8 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">6.989 </div></td><td class=\"c x60b y38f5 w628 h6b5\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38f5 w343 h6b5\"><div class=\"t m0 xb6 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">31.610  </div></td></tr><tr><td class=\"c x273 y38f6 wa61 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f7 wce6 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f8 wce7 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38f9 wce8 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Cancellazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38fa wce9 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">diverse dai<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38fb w61f h63d\"><div class=\"t m0 x8 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y38fb w620 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(1.079)  </div></td><td class=\"c x3d4 y38fb w621 h63d\"><div class=\"t m0 x3b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38fb w622 h63d\"><div class=\"t m0 x2b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38fb w47c h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(1.079)  </div></td><td class=\"c x39f y38fb w623 h63d\"><div class=\"t m0 x35 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y38fb w32f h63d\"><div class=\"t m0 xb6 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(32)  </div></td><td class=\"c x3f0 y38fb w624 h63d\"><div class=\"t m0 x46 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y38fb w625 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y38fb w47c h63d\"><div class=\"t m0 xb6 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(31)  </div></td><td class=\"c x413 y38fb w626 h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x60a y38fb w444 h63d\"><div class=\"t m0 x42 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(411)  </div></td><td class=\"c x507 y38fb w627 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(2.683<span class=\"ls10a\">) </span> </div></td><td class=\"c x3a5 y38fb w444 h63d\"><div class=\"t m0 x4b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(7.922) </div></td><td class=\"c x60b y38fb w628 h63d\"><div class=\"t m0 x3a h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38fb w343 h63d\"><div class=\"t m0 x3a h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(13.491)  </div></td></tr><tr><td class=\"c x273 y38fc wcea hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">write-<span class=\"ls90\">off<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38fd wceb ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Rett/riprese di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y38fe wcec ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">valore nette<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y38ff w61f h6a6\"><div class=\"t m0 x8 h7f y113 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y38ff w620 h6a6\"><div class=\"t m0 x3a h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">1.936  </div></td><td class=\"c x3d4 y38ff w621 h6a6\"><div class=\"t m0 x3b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y38ff w622 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y38ff w47c h6a6\"><div class=\"t m0 x27 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">1.936  </div></td><td class=\"c x39f y38ff w623 h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y38ff w32f h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(2.411)  </div></td><td class=\"c x3f0 y38ff w624 h6a6\"><div class=\"t m0 x46 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y38ff w625 h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y38ff w47c h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.765)  </div></td><td class=\"c x413 y38ff w626 h6a6\"><div class=\"t m0 x42 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(646)  </div></td><td class=\"c x60a y38ff w444 h6a6\"><div class=\"t m0 xee h31 y25a8 ff2 fsf fc0 sc0 lsa ws0\">7 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y38ff w627 h6a6\"><div class=\"t m0 xb6 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(80)  </div></td><td class=\"c x3a5 y38ff w444 h6a6\"><div class=\"t m0 x24 h31 y25a8 ff2 fsf fc0 sc0 lsa ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x60b y38ff w628 h6a6\"><div class=\"t m0 x3a h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y38ff w343 h6a6\"><div class=\"t m0 x31 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(5.<span class=\"lsa\">999</span><span class=\"lsa\"><span class=\"ls10a\">) </span></span> </div></td></tr><tr><td class=\"c x273 y3900 wced ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">per rischio di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3901 wcd4 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">credito<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3902 wcee ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Modifiche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3903 wcef ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">contrattuali<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3904 w61f h60a\"><div class=\"t m0 x8 h7f y113 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3904 w620 h60a\"><div class=\"t m0 xc5 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">(2)  </div></td><td class=\"c x3d4 y3904 w621 h60a\"><div class=\"t m0 x3b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3904 w622 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3904 w47c h60a\"><div class=\"t m0 xc5 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">(2)  </div></td><td class=\"c x39f y3904 w623 h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3904 w32f h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y3904 w624 h60a\"><div class=\"t m0 x46 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3904 w625 h60a\"><div class=\"t m0 x26 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3904 w47c h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3904 w626 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y3904 w444 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3904 w627 h60a\"><div class=\"t m0 x35 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3904 w444 h60a\"><div class=\"t m0 x2b h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x60b y3904 w628 h60a\"><div class=\"t m0 x3a h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3904 w343 h60a\"><div class=\"t m0 x4f h31 y2158 ff2 fsf fc0 sc0 lsa ws0\">8 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3905 wcf0 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3906 wcd6 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">cancellazioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3907 wcf1 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Cambiamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3908 wa4f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">della<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3909 w61f h6d9\"><div class=\"t m0 x8 h7f y25ae ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3909 w620 h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3d4 y3909 w621 h6d9\"><div class=\"t m0 x3b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3909 w622 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3909 w47c h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x39f y3909 w623 h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3909 w32f h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y3909 w624 h6d9\"><div class=\"t m0 x46 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3909 w625 h6d9\"><div class=\"t m0 x26 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3909 w47c h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3909 w626 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y3909 w444 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3909 w627 h6d9\"><div class=\"t m0 x35 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3909 w444 h6d9\"><div class=\"t m0 x2b h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3909 w628 h6d9\"><div class=\"t m0 x3a h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3909 w343 h6d9\"><div class=\"t m0 xa8 h31 y25af ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y390a wcf2 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">metodologia di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390b wcd8 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">stima<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390c wcf3 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off non<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390d wcf4 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">rilevati<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y390f wcf5 hae0\"><div class=\"t m0 x23f h31 y390e ff2 fsf fc0 sc0 ls0 ws0\">direttamente a<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">conto<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3910 w61f h6e6\"><div class=\"t m0 x8 h7f ye83 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3910 w620 h6e6\"><div class=\"t m0 x26 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(3.173)  </div></td><td class=\"c x3d4 y3910 w621 h6e6\"><div class=\"t m0 x3b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3910 w622 h6e6\"><div class=\"t m0 x2b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3910 w47c h6e6\"><div class=\"t m0 x26 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(3.173)  </div></td><td class=\"c x39f y3910 w623 h6e6\"><div class=\"t m0 x35 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3910 w32f h6e6\"><div class=\"t m0 xb6 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(10)  </div></td><td class=\"c x3f0 y3910 w624 h6e6\"><div class=\"t m0 x46 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3910 w625 h6e6\"><div class=\"t m0 x26 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3910 w47c h6e6\"><div class=\"t m0 x35 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3910 w626 h6e6\"><div class=\"t m0 x30 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(10)  </div></td><td class=\"c x60a y3910 w444 h6e6\"><div class=\"t m0 x2b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3910 w627 h6e6\"><div class=\"t m0 x35 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3910 w444 h6e6\"><div class=\"t m0 x2b h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3910 w628 h6e6\"><div class=\"t m0 x3a h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3910 w343 h6e6\"><div class=\"t m0 x31 h31 yc8f ff2 fsf fc0 sc0 ls0 ws0\">(3.183)  </div></td></tr><tr><td class=\"c x273 y3911 wcb8 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3912 w4ee h25\"><div class=\"t m0 x67 h3 ye29 ff2 fsf fc0 sc0 ls0 ws0\">Altre variazioni<span class=\"fs0\"> </span></div></td><td class=\"c x603 y3912 w61f h25\"><div class=\"t m0 x8 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3912 w620 h25\"><div class=\"t m0 x3a h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">3.759  </div></td><td class=\"c x3d4 y3912 w621 h25\"><div class=\"t m0 x3b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3912 w622 h25\"><div class=\"t m0 x2b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3912 w47c h25\"><div class=\"t m0 x35 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x39f y3912 w623 h25\"><div class=\"t m0 x35 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3912 w32f h25\"><div class=\"t m0 xee h31 ye29 ff2 fsf fc0 sc0 lsa ws0\">464 <span class=\"ls0\"> </span></div></td><td class=\"c x3f0 y3912 w624 h25\"><div class=\"t m0 x46 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3912 w625 h25\"><div class=\"t m0 x26 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3912 w47c h25\"><div class=\"t m0 xee h31 ye29 ff2 fsf fc0 sc0 lsa ws0\">463 <span class=\"ls0\"> </span></div></td><td class=\"c x413 y3912 w626 h25\"><div class=\"t m0 xee h31 ye29 ff2 fsf fc0 sc0 lsa ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x60a y3912 w444 h25\"><div class=\"t m0 x2b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3912 w627 h25\"><div class=\"t m0 x35 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3912 w444 h25\"><div class=\"t m0 x2b h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3912 w628 h25\"><div class=\"t m0 x3a h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3912 w343 h25\"><div class=\"t m0 xc5 h31 ye29 ff2 fsf fc0 sc0 ls0 ws0\">4.223  </div></td></tr><tr><td class=\"c x273 y3913 wce1 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3914 wce2 ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3915 w61f h63d\"><div class=\"t m0 x8 h7f ydf1 ff3 fs25 fc0 sc0 ls0 ws0\">- <span class=\"ff2\"> </span></div></td><td class=\"c x608 y3915 w620 h63d\"><div class=\"t m0 x8 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">189.729  </div></td><td class=\"c x3d4 y3915 w621 h63d\"><div class=\"t m0 x3b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3915 w622 h63d\"><div class=\"t m0 x2b h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3915 w47c h63d\"><div class=\"t m0 x42 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">185.970  </div></td><td class=\"c x39f y3915 w623 h63d\"><div class=\"t m0 x35 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3915 w32f h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">1.890  </div></td><td class=\"c x3f0 y3915 w624 h63d\"><div class=\"t m0 x46 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3915 w625 h63d\"><div class=\"t m0 x26 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3915 w47c h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">2.414 <span class=\"ff3\"> </span></div></td><td class=\"c x413 y3915 w626 h63d\"><div class=\"t m0 x42 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">(527)  </div></td><td class=\"c x60a y3915 w444 h63d\"><div class=\"t m0 x4d h31 y1df9 ff2 fsf fc0 sc0 lsa ws0\">699 <span class=\"ls0\"> </span></div></td><td class=\"c x507 y3915 w627 h63d\"><div class=\"t m0 xee h31 y1df9 ff2 fsf fc0 sc0 lsa ws0\">989 <span class=\"ls0\"> </span></div></td><td class=\"c x3a5 y3915 w444 h63d\"><div class=\"t m0 x8 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">1.843  </div></td><td class=\"c x60b y3915 w628 h63d\"><div class=\"t m0 x3a h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3915 w343 h63d\"><div class=\"t m0 x27 h31 y1df9 ff2 fsf fc0 sc0 ls0 ws0\">327.066  </div></td></tr><tr><td class=\"c x273 y3916 wcf6 ha6b\"><div class=\"t m0 x23f h3 y38f0 ff3 fsf fc0 sc0 ls0 ws0\">finali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3917 wcf7 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">Recuperi da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3918 wcf8 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">incasso su<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3919 wce5 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y391a w61f h6e7\"><div class=\"t m0 x8 h7f ye7b ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y391a w620 h6e7\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">1.098  </div></td><td class=\"c x3d4 y391a w621 h6e7\"><div class=\"t m0 x3b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y391a w622 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y391a w47c h6e7\"><div class=\"t m0 x27 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">1.098  </div></td><td class=\"c x39f y391a w623 h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y391a w32f h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y391a w624 h6e7\"><div class=\"t m0 x46 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y391a w625 h6e7\"><div class=\"t m0 x26 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y391a w47c h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y391a w626 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y391a w444 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y391a w627 h6e7\"><div class=\"t m0 x35 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y391a w444 h6e7\"><div class=\"t m0 x2b h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y391a w628 h6e7\"><div class=\"t m0 x3a h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y391a w343 h6e7\"><div class=\"t m0 xc5 h31 ydef ff2 fsf fc0 sc0 ls0 ws0\">1.098  </div></td></tr><tr><td class=\"c x273 y391b wa61 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391c wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391d wcea hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">write-<span class=\"ls90\">off<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391e wcfa ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 lsa4 ws0\">Write<span class=\"ls0\">-off rilevati<span class=\"_ _324\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y391f wcf5 hae0\"><div class=\"t m0 x23f h31 y390e ff2 fsf fc0 sc0 ls0 ws0\">direttamente a<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">conto<span class=\"_ _324\"> </span></div></td><td class=\"c x603 y3920 w61f h6a6\"><div class=\"t m0 x8 h7f y113 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x608 y3920 w620 h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.242)  </div></td><td class=\"c x3d4 y3920 w621 h6a6\"><div class=\"t m0 x3b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5e7 y3920 w622 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x375 y3920 w47c h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.242)  </div></td><td class=\"c x39f y3920 w623 h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x490 y3920 w32f h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3f0 y3920 w624 h6a6\"><div class=\"t m0 x46 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5a6 y3920 w625 h6a6\"><div class=\"t m0 x26 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x609 y3920 w47c h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x413 y3920 w626 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60a y3920 w444 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x507 y3920 w627 h6a6\"><div class=\"t m0 x35 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x3a5 y3920 w444 h6a6\"><div class=\"t m0 x2b h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x60b y3920 w628 h6a6\"><div class=\"t m0 x3a h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x606 y3920 w343 h6a6\"><div class=\"t m0 x31 h31 y25a8 ff2 fsf fc0 sc0 ls0 ws0\">(1.242)  </div></td></tr><tr><td class=\"c x273 y3921 wcb8 hadf\"><div class=\"t m0 x23f h3 y38f0 ff2 fsf fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"c w61f h6e4 gs78\"><div class=\"t m64 x4b h6e5 y2594 ff3 fs11 fc0 sc0 ls0 ws0\">Crediti verso banch<span class=\"_ _1\"></span>e e Banche C<span class=\"_ _1\"></span>entrali a vista<span class=\"_ _324\"> </span></div><div class=\"t m64 x4b h30 y2595 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w620 h6e4 gs79\"><div class=\"t m64 xb6 h6e5 yfac ff3 fs11 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al costo a<span class=\"_ _1\"></span>mmortizzato<span class=\"_ _324\"> </span></div><div class=\"t m64 xb6 h30 y2596 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w621 h6e4 gs7a\"><div class=\"t m64 x4b h6e5 y24b8 ff3 fs11 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al fair<span class=\"_ _1\"></span> value con impatt<span class=\"_ _1\"></span>o sulla </div><div class=\"t m64 x3a h6e5 y2597 ff3 fs11 fc0 sc0 ls0 ws0\">redditivit\u00e0 compless<span class=\"_ _1\"></span>iva<span class=\"_ _324\"> </span></div><div class=\"t m64 x3a h30 y2598 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w622 h6e4 gs7b\"><div class=\"t m64 x27 h6e5 y2599 ff3 fs11 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> in corso di </div><div class=\"t m64 x27 h30 y259a ff3 fs11 fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _1\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w47c h6e4 gs7c\"><div class=\"t m64 xb6 h6e5 y259b ff3 fs11 fc0 sc0 ls0 ws0\">di cui: svalutazioni<span class=\"_ _1\"></span> individuali<span class=\"_ _324\"> </span></div><div class=\"t m64 xb6 h30 y259c ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w623 h6e4 gs7d\"><div class=\"t m64 xee h6e5 y259d ff3 fs11 fc0 sc0 ls0 ws0\">di cui: svalutazioni<span class=\"_ _1\"></span> collettive<span class=\"_ _324\"> </span></div><div class=\"t m64 xee h30 y259e ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w32f h6e4 gs7e\"><div class=\"t m64 xb6 h6e5 yfac ff3 fs11 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al costo a<span class=\"_ _1\"></span>mmortizzato<span class=\"_ _324\"> </span></div><div class=\"t m64 xb6 h30 y2596 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w624 h6e4 gs7f\"><div class=\"t m64 x27 h6e5 y24b8 ff3 fs11 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> valutate al fair<span class=\"_ _1\"></span> value con impatt<span class=\"_ _1\"></span>o sulla </div><div class=\"t m64 xee h6e5 y2597 ff3 fs11 fc0 sc0 ls0 ws0\">redditivit\u00e0 compless<span class=\"_ _1\"></span>iva<span class=\"_ _324\"> </span></div><div class=\"t m64 xee h30 y2598 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w625 h6e4 gs80\"><div class=\"t m64 x26 h6e5 y2599 ff3 fs11 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie<span class=\"_ _1\"></span> in corso di dismis<span class=\"_ _1\"></span>sione<span class=\"_ _324\"> </span></div><div class=\"t m64 x26 h30 y259f ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w47c h6e4 gs81\"><div class=\"t m64 xb6 h6e5 y259b ff3 fs11 fc0 sc0 ls0 ws0\">di cui: svalutazioni<span class=\"_ _1\"></span> individuali<span class=\"_ _324\"> </span></div><div class=\"t m64 xb6 h30 y259c ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w626 h6e4 gs82\"><div class=\"t m64 x27 h6e5 y259d ff3 fs11 fc0 sc0 ls0 ws0\">di cui: svalutazioni<span class=\"_ _1\"></span> collettive<span class=\"_ _324\"> </span></div><div class=\"t m64 x27 h30 y259e ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w444 h6e4 gs83\"><div class=\"t m64 x27 h6e5 y25a0 ff3 fs11 fc0 sc0 ls0 ws0\">Primo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x27 h30 y25a1 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w627 h6e4 gs84\"><div class=\"t m64 xb6 h6e5 y25a2 ff3 fs11 fc0 sc0 ls0 ws0\">Secondo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 xb6 h30 y25a3 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w444 h6e4 gs85\"><div class=\"t m64 x27 h6e5 y114 ff3 fs11 fc0 sc0 ls0 ws0\">Terzo stadio<span class=\"_ _324\"> </span></div><div class=\"t m64 x27 h30 y25a4 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w628 h6e4 gs86\"><div class=\"t m64 x4b h6e5 y21cd ff3 fs11 fc0 sc0 ls0 ws0\">Impegni a erogare <span class=\"_ _1\"></span>fondi e garanzie<span class=\"_ _1\"></span> fin. rilascia<span class=\"_ _1\"></span>te impaired </div><div class=\"t m64 x27 h6e5 y25a5 ff3 fs11 fc0 sc0 ls0 ws0\">acquisiti/e o origina<span class=\"_ _1\"></span>ti/<span class=\"_ _324\"> </span></div><div class=\"t m64 x27 h30 y25a6 ff2 fs11 fc0 sc0 ls0 ws0\"> </div></div>A.1.3 Consolidato prudenziale - Attivit\u00e0 finanziarie, impegni a erogare fondi e garanzie finanziarie rilasciate: trasferimenti tra i diversi stadi di rischio di credito (valori lordi e nominali) <table class=\"s wcfb hae1\" id=\"_294d0673-722d-40d7-ac91-73f3debd7a6b\"><tr><td></td><td></td><td></td><td class=\"c x60c y3922 w630 h6e3\"><div class=\"t m0 x100 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Esposizione lorda/val<span class=\"_ _1\"></span>ore nomin<span class=\"_ _1\"></span>ale </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x60d y3923 wcfc ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td><td class=\"c x60e y3923 wcfd ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra secon<span class=\"_ _1\"></span>do<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x60f y3923 wcfe ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x610 y3924 wcff ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">stadio e secondo<span class=\"_ _1\"></span> stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x611 y3924 wd00 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">stadio e terzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x612 y3924 wd01 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">stadio e terzo sta<span class=\"_ _1\"></span>dio<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3925 w62c h6ea\"><div class=\"t m0 xdd hfe yfcd ff3 fs10 fc0 sc0 ls0 ws0\">Portafogli/stadi di ris<span class=\"_ _1\"></span>chio </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3926 wae5 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> costo</div></td><td class=\"c x60c y3927 w499 h273\"><div class=\"t m0 xbe h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 693.803  </div></td><td class=\"c x613 y3927 w36d h273\"><div class=\"t m0 x2d h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 638.406  </div></td><td class=\"c x554 y3927 w62e h273\"><div class=\"t m0 xb6 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 12.233  </div></td><td class=\"c x614 y3927 w62d h273\"><div class=\"t m0 xc5 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 57.430  </div></td><td class=\"c x615 y3927 w62f h273\"><div class=\"t m0 xc5 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 60.754  </div></td><td class=\"c x616 y3927 w5ef h273\"><div class=\"t m0 xb6 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 5.985  </div></td></tr><tr><td class=\"c x273 y3928 wae6 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3929 wd02 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al<span class=\"_ _1\"></span> fair value con<span class=\"_ _324\"> </span></div></td><td class=\"c x60c y392a w499 h5ec\"><div class=\"t m0 x3 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x613 y392a w36d h5ec\"><div class=\"t m0 x5a h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x554 y392a w62e h5ec\"><div class=\"t m0 x4e h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x614 y392a w62d h5ec\"><div class=\"t m0 x36 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x615 y392a w62f h5ec\"><div class=\"t m0 x36 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x616 y392a w5ef h5ec\"><div class=\"t m0 x2e h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y392b wd03 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">impatto sull<span class=\"_ _1\"></span>a redditivit\u00e0<span class=\"_ _1\"></span> complessiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y392c w62c h6ec\"><div class=\"t m0 xdd h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie in corso di dismi<span class=\"_ _1\"></span>ssione<span class=\"_ _1\"></span> </div></td><td class=\"c x60c y392c w499 h6ec\"><div class=\"t m0 x3 h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x613 y392c w36d h6ec\"><div class=\"t m0 x5a h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x554 y392c w62e h6ec\"><div class=\"t m0 x4e h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x614 y392c w62d h6ec\"><div class=\"t m0 x36 h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x615 y392c w62f h6ec\"><div class=\"t m0 x36 h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x616 y392c w5ef h6ec\"><div class=\"t m0 x2e h1b8 y2127 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y392d wd04 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">4. Impegni a erogare <span class=\"_ _1\"></span>fondi e garan<span class=\"_ _1\"></span>zie finanziarie</div></td><td class=\"c x60c y392e w499 h273\"><div class=\"t m0 x2e h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 96.897  </div></td><td class=\"c x613 y392e w36d h273\"><div class=\"t m0 x2d h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 104.035  </div></td><td class=\"c x554 y392e w62e h273\"><div class=\"t m0 x47 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">544 </span> </div></td><td class=\"c x614 y392e w62d h273\"><div class=\"t m0 xbe h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">802 </span> </div></td><td class=\"c x615 y392e w62f h273\"><div class=\"t m0 xc5 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> 10.138  </div></td><td class=\"c x616 y392e w5ef h273\"><div class=\"t m0 x46 h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">104 </span> </div></td></tr><tr><td class=\"c x273 y392f wd05 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3930 w634 h6e3\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale 31.12.202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x60c y3930 w499 h6e3\"><div class=\"t m0 x1f3 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 790.700<span class=\"_ _1\"></span>  </div></td><td class=\"c x613 y3930 w36d h6e3\"><div class=\"t m0 x1f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 742.441<span class=\"_ _1\"></span>  </div></td><td class=\"c x554 y3930 w62e h6e3\"><div class=\"t m0 x131 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 12.777  </div></td><td class=\"c x614 y3930 w62d h6e3\"><div class=\"t m0 xc5 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 58.232  </div></td><td class=\"c x615 y3930 w62f h6e3\"><div class=\"t m0 xc5 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 70.892  </div></td><td class=\"c x616 y3930 w36c h6e3\"><div class=\"t m0 x131 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\"> 6.089  </div></td></tr><tr><td class=\"c x259 y3931 w62c h6e3\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale 31.12.202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x60c y3931 w499 h6e3\"><div class=\"t m0 x4f hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">996.753 </div></td><td class=\"c x613 y3931 w36d h6e3\"><div class=\"t m0 x35 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">564.439 </div></td><td class=\"c x554 y3931 w62e h6e3\"><div class=\"t m0 x46 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">7.407 </div></td><td class=\"c x614 y3931 w62d h6e3\"><div class=\"t m0 x46 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">75.317 </div></td><td class=\"c x615 y3931 w62f h6e3\"><div class=\"t m0 x46 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">75.033 </div></td><td class=\"c x616 y3931 w5ef h6e3\"><div class=\"t m0 x2b hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">3.418 </div></td></tr></table>Da primo a secondo stadio<span class=\"_ _324\"> </span>Da secondo stadio a primo stadio Da secondo stadio a terzo stadio Da terzo stadio a secondo stadio Da primo stadio a terzo stadio<span class=\"_ _324\"> </span>Da terzo stadio a primo stadio A.1.3a Consolidat<span class=\"_ _0\"></span>o prudenzial<span class=\"_ _0\"></span>e - Nuovi finanzia<span class=\"_ _0\"></span>menti conc<span class=\"_ _0\"></span>essi mediante meccan<span class=\"_ _0\"></span>ismi di garan<span class=\"_ _0\"></span>zia pubblica rila<span class=\"_ _0\"></span>sciata a fronte del cont<span class=\"_ _0\"></span>esto COVID-19: t<span class=\"_ _0\"></span>rasferimenti tr<span class=\"_ _0\"></span>a i diversi stadi<span class=\"_ _0\"></span> di rischio di credit<span class=\"_ _0\"></span>o (valori l<span class=\"_ _0\"></span>ordi) <table class=\"s wd06 hae2\" id=\"_72449d02-81e3-4b43-971a-8a240d342f2d\"><tr><td></td><td></td><td></td><td></td><td class=\"c x617 y3932 w636 h550\"><div class=\"t m0 x29 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Valori lordi </div></td><td></td><td></td></tr><tr><td></td><td class=\"c x617 y3933 w10c h6ee\"><div class=\"t m0 x26 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o </div></td><td></td><td class=\"c x618 y3933 w637 h6ee\" colspan=\"2\"><div class=\"t m0 x67 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra secon<span class=\"_ _1\"></span>do </div></td><td></td><td class=\"c x426 y3933 w638 h6ee\"><div class=\"t m0 x3a hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Trasferimenti tra prim<span class=\"_ _1\"></span>o </div></td></tr><tr><td></td><td class=\"c x617 y3934 w10c h274\"><div class=\"t m0 x3b hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> stadio e secondo<span class=\"_ _1\"></span> stadio </div></td><td></td><td class=\"c x618 y3934 w637 h274\" colspan=\"2\"><div class=\"t m0 x4d hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> stadio e terzo stadio<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x426 y3934 w638 h274\"><div class=\"t m0 x24 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\"> stadio e terzo stadio<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x259 y3935 w635 h6ed\"><div class=\"t m0 x95 hfe y25bc ff3 fs10 fc0 sc0 ls0 ws0\">Portafogli/stadi di ris<span class=\"_ _1\"></span>chio<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3936 w635 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A. Finanziamenti v<span class=\"_ _1\"></span>alutati al costo am<span class=\"_ _1\"></span>mortizzato<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3937 wd07 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _1\"></span>nti concess<span class=\"_ _1\"></span>i mediante mecca<span class=\"_ _1\"></span>nismi di<span class=\"_ _324\"> </span></div></td><td class=\"c x617 y3938 w38c h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">110.142 </div></td><td class=\"c x36f y3938 w63a h273\"><div class=\"t m0 x4b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">50.541 </div></td><td class=\"c x618 y3938 w38c h273\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">20.233 </div></td><td class=\"c x5c8 y3938 w38c h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">1.207<span class=\"ls0\"> </span></div></td><td class=\"c x426 y3938 w63e h273\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">13.<span class=\"ls0\">760</span><span class=\"ls0\"> </span></div></td><td class=\"c x619 y3938 w61a h273\"><div class=\"t m0 x4d h1b8 y546 ff2 fs10 fc0 sc0 ls95 ws0\">101<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3939 wd08 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garanzia pubbli<span class=\"_ _1\"></span>ca<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y393a w56d h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale 31.12.202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x617 y393a w38c h550\"><div class=\"t m0 x42 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">110.142 </div></td><td class=\"c x36f y393a w63a h550\"><div class=\"t m0 x4b hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">50.<span class=\"ls0\">5</span>41<span class=\"ls0\"> </span></div></td><td class=\"c x618 y393a w38c h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">20.233 </div></td><td class=\"c x5c8 y393a w38c h550\"><div class=\"t m0 x26 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">1.207 </div></td><td class=\"c x426 y393a w63e h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">13.760 </div></td><td class=\"c x619 y393a w61a h550\"><div class=\"t m0 x4d hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">101<span class=\"ls0\"> </span></div></td></tr></table>Da primo stadio a secondo stadio<span class=\"_ _324\"> </span>Da secondo stadio a primo stadio<span class=\"_ _324\"> </span>Da secondo stadio a terzo stadio<span class=\"_ _324\"> </span>Da terzo stadio a secondo stadio<span class=\"_ _324\"> </span>Da primo stadio a terzo stadio<span class=\"_ _324\"> </span>Da terzo stadio a primo stadio<span class=\"_ _324\"> </span>A.1.4 Consolidato prudenziale - Esposizioni creditizie <span class=\"_ _0\"></span>per cassa e fuori bil<span class=\"_ _0\"></span>ancio verso banche: valori lordi e ne<span class=\"_ _0\"></span>tti<span class=\"ff2 fs4\"> </span><table class=\"s wd09 hae3\" id=\"_2f4da4dd-609c-4c17-a738-0a0badeac861\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x61a y393b waf7 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x61b y393c w646 h60a\"><div class=\"t m0 x33 h31 y2158 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione lorda<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x61c y393d wd0a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Rettifiche di valore complessive e accantonamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x61d y393d waf8 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x61e y393e waf9 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x61f y393f wd0b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">complessi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x620 y3940 wad8 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">vi*<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x621 y3941 wd0c ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Tipologie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x622 y3942 wd0d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaire<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x623 y3943 wd0e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Sec<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x624 y3941 wd0f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Esposizio<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x625 y3944 wb20 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">esposizioni/valori<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x626 y3945 wd10 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terz<span class=\"_ _324\"> </span></div></td><td class=\"c x627 y3945 wd11 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">d<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x628 y3945 wafd ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x629 y3946 wd12 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">ond<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x62a y3944 wd13 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">ne Netta<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x62b y3947 w642 h38\"><div class=\"t m0 x8 h31 y23be ff3 fsf fc0 sc0 ls0 ws0\">Primo stadio<span class=\"ff2\"> </span></div></td><td class=\"c x62c y3948 wd14 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Second<span class=\"_ _324\"> </span></div></td><td class=\"c x62d y3948 wb05 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td class=\"c x62e y3948 wb4e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisit<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x3b9 y3948 wafe ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x628 y3948 wb03 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">acquisite </div></td><td class=\"c x569 y3949 wb25 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">o</div></td><td class=\"c x62f y3948 wb01 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x630 y394a wd15 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">o stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x631 y394b wd16 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">sta<span class=\"_ _324\"> </span></div></td><td class=\"c x632 y394b wd17 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">e o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x633 y394a wafa ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x634 y394c wd18 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">stadi</div></td><td class=\"c x635 y394a wafa ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x631 y394d wd19 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">dio<span class=\"_ _324\"> </span></div></td><td class=\"c x622 y394e wd1a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">originat<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x628 y394d wb07 hae4\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div><div class=\"t m0 x636 h5b1 y38f2 ff3 fsf fc0 sc0 ls0 ws0\">o </div></td><td class=\"c x569 y394f wb25 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">o<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x627 y3950 wb05 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">e<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3951 wd1b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">A. ESPOSIZIONI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3952 wd1c ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">CREDITIZIE PER<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3953 wd1d ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">CASSA<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3954 w5aa h550\"><div class=\"t m0 x67 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">A.1 A VISTA<span class=\"ff2\"> </span></div></td><td class=\"c x61b y3954 w3be h550\"><div class=\"t m0 x4b h5b1 y216c ff3 fsf fc0 sc0 ls0 ws0\"> 931.692  </div></td><td class=\"c x62b y3954 w642 h550\"><div class=\"t m0 xc5 h5b1 y216c ff3 fsf fc0 sc0 ls0 ws0\"> 931.692  </div></td><td class=\"c x637 y3954 w40a h550\"><div class=\"t m0 x47 h5b1 y216c ff3 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3954 w643 h550\"><div class=\"t m0 x3a h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x5fd y3954 w378 h550\"><div class=\"t m0 x47 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x5bc y3954 w644 h550\"><div class=\"t m0 x46 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">35<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y3954 w32f h550\"><div class=\"t m0 x4c h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">35<span class=\"ff2\"> </span></div></td><td class=\"c x4a2 y3954 w354 h550\"><div class=\"t m0 x1f3 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x282 y3954 w645 h550\"><div class=\"t m0 x31 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x639 y3954 w592 h550\"><div class=\"t m0 xc5 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x63a y3954 w3e6 h550\"><div class=\"t m0 x30 h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">931.657<span class=\"ff2\"> </span></div></td><td class=\"c x63b y3954 w343 h550\"><div class=\"t m0 x4f h31 y216c ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3955 w5aa h550\"><div class=\"t m0 x26 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">a) Deteriorate </div></td><td></td><td></td><td class=\"c x637 y3955 w40a h550\"><div class=\"t m0 x47 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3955 w643 h550\"><div class=\"t m0 x3a h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3955 w378 h550\"><div class=\"t m0 x47 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td></td><td class=\"c x4a2 y3955 w354 h550\"><div class=\"t m0 x1f3 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3955 w645 h550\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3955 w592 h550\"><div class=\"t m0 x4c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x63b y3955 w343 h550\"><div class=\"t m0 xa8 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3956 wd1e ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">b) Non</div></td><td class=\"c x61b y3957 w3be h577\"><div class=\"t m0 x4b h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\"> 931.692  </div></td><td class=\"c x62b y3957 w642 h577\"><div class=\"t m0 x46 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">931.692 </div></td><td class=\"c x637 y3957 w40a h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3957 w643 h577\"><div class=\"t m0 x4d h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3957 w378 h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3957 w644 h577\"><div class=\"t m0 x46 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">35 </div></td><td class=\"c x3a7 y3957 w32f h577\"><div class=\"t m0 x4c h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">35 </div></td><td class=\"c x4a2 y3957 w354 h577\"><div class=\"t m0 x1f3 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3957 w645 h577\"><div class=\"t m0 x31 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3957 w592 h577\"><div class=\"t m0 xc5 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3957 w3e6 h577\"><div class=\"t m0 x30 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">931.657 </div></td><td class=\"c x63b y3957 w343 h577\"><div class=\"t m0 xa8 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3958 wd1f ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3959 w5aa h550\"><div class=\"t m0 x67 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">A.2 ALTRE<span class=\"ff2\"> </span></div></td><td class=\"c x61b y3959 w3be h550\"><div class=\"t m0 x26 h5b1 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">978.176 </div></td><td class=\"c x62b y3959 w642 h550\"><div class=\"t m0 x46 h5b1 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">975.645 </div></td><td class=\"c x637 y3959 w40a h550\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3959 w643 h550\"><div class=\"t m0 x3a h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3959 w378 h550\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3959 w644 h550\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">794<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y3959 w32f h550\"><div class=\"t m0 xee h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">794<span class=\"ff2\"> </span></div></td><td class=\"c x4a2 y3959 w354 h550\"><div class=\"t m0 x1f3 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3959 w645 h550\"><div class=\"t m0 x31 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3959 w592 h550\"><div class=\"t m0 x4c h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3959 w3e6 h550\"><div class=\"t m0 x30 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">977.382<span class=\"ff2\"> </span></div></td><td class=\"c x63b y3959 w343 h550\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y395a w5aa h5b3\"><div class=\"t m0 x26 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">a) Sofferenze </div></td><td class=\"c x61b y395a w3be h5b3\"><div class=\"t m0 x20 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y395a w642 h5b3\"><div class=\"t m0 x36 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y395a w40a h5b3\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y395a w643 h5b3\"><div class=\"t m0 x3a h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y395a w378 h5b3\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y395a w644 h5b3\"><div class=\"t m0 x47 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y395a w32f h5b3\"><div class=\"t m0 x24 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y395a w354 h5b3\"><div class=\"t m0 x1f3 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y395a w645 h5b3\"><div class=\"t m0 x31 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y395a w592 h5b3\"><div class=\"t m0 x4c h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y395a w3e6 h5b3\"><div class=\"t m0 xbe h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y395a w343 h5b3\"><div class=\"t m0 xa8 h31 y13c8 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y395b wa84 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y395c wd20 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y395d w3be h635\"><div class=\"t m0 x20 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y395d w642 h635\"><div class=\"t m0 x36 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y395d w40a h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y395d w643 h635\"><div class=\"t m0 x3a h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y395d w378 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y395d w644 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y395d w32f h635\"><div class=\"t m0 x24 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y395d w354 h635\"><div class=\"t m0 x1f3 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y395d w645 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y395d w592 h635\"><div class=\"t m0 x4c h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y395d w3e6 h635\"><div class=\"t m0 xbe h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y395d w343 h635\"><div class=\"t m0 xa8 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y395e wcf9 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y395f wd21 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3960 wd22 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">b) Inademp.<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3961 w3be h647\"><div class=\"t m0 x20 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3961 w642 h647\"><div class=\"t m0 x36 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y3961 w40a h647\"><div class=\"t m0 x47 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3961 w643 h647\"><div class=\"t m0 x3a h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3961 w378 h647\"><div class=\"t m0 x47 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3961 w644 h647\"><div class=\"t m0 x47 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y3961 w32f h647\"><div class=\"t m0 x24 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y3961 w354 h647\"><div class=\"t m0 x1f3 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3961 w645 h647\"><div class=\"t m0 x31 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3961 w592 h647\"><div class=\"t m0 x4c h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3961 w3e6 h647\"><div class=\"t m0 xbe h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3961 w343 h647\"><div class=\"t m0 xa8 h31 yf53 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3962 wd23 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3963 wa84 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3964 wd20 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3965 w3be h635\"><div class=\"t m0 x20 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3965 w642 h635\"><div class=\"t m0 x36 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y3965 w40a h635\"><div class=\"t m0 x47 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3965 w643 h635\"><div class=\"t m0 x3a h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3965 w378 h635\"><div class=\"t m0 x47 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y3965 w644 h635\"><div class=\"t m0 x47 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y3965 w32f h635\"><div class=\"t m0 x24 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y3965 w354 h635\"><div class=\"t m0 x1f3 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3965 w645 h635\"><div class=\"t m0 x31 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3965 w592 h635\"><div class=\"t m0 x4c h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3965 w3e6 h635\"><div class=\"t m0 xbe h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3965 w343 h635\"><div class=\"t m0 xa8 h31 y218e ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3966 wcf9 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3967 wd21 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3968 wd24 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">c) Esposizioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3969 wd25 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scadute<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y396a w3be h562\"><div class=\"t m0 x20 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y396a w642 h562\"><div class=\"t m0 x36 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y396a w40a h562\"><div class=\"t m0 x47 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y396a w643 h562\"><div class=\"t m0 x3a h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y396a w378 h562\"><div class=\"t m0 x47 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y396a w644 h562\"><div class=\"t m0 x47 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y396a w32f h562\"><div class=\"t m0 x24 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y396a w354 h562\"><div class=\"t m0 x1f3 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y396a w645 h562\"><div class=\"t m0 x31 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y396a w592 h562\"><div class=\"t m0 x4c h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y396a w3e6 h562\"><div class=\"t m0 xbe h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y396a w343 h562\"><div class=\"t m0 xa8 h31 y1df7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y396b wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y396c wa84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y396d wd20 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y396e w3be h635\"><div class=\"t m0 x20 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y396e w642 h635\"><div class=\"t m0 x36 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y396e w40a h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y396e w643 h635\"><div class=\"t m0 x3a h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y396e w378 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y396e w644 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3a7 y396e w32f h635\"><div class=\"t m0 x24 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4a2 y396e w354 h635\"><div class=\"t m0 x1f3 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y396e w645 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y396e w592 h635\"><div class=\"t m0 x4c h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y396e w3e6 h635\"><div class=\"t m0 xbe h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y396e w343 h635\"><div class=\"t m0 xa8 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y396f wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3970 wd21 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3971 wd26 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">d) Esposizioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y3972 wd27 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scadute non<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3973 w3be h6f2\"><div class=\"t m0 x20 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3973 w642 h6f2\"><div class=\"t m0 x2f h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x637 y3973 w40a h6f2\"><div class=\"t m0 x47 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3973 w643 h6f2\"><div class=\"t m0 x4d h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3973 w378 h6f2\"><div class=\"t m0 x47 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5bc y3973 w644 h6f2\"><div class=\"t m0 x31 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3a7 y3973 w32f h6f2\"><div class=\"t m0 x2d h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x4a2 y3973 w354 h6f2\"><div class=\"t m0 x1f3 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3973 w645 h6f2\"><div class=\"t m0 x31 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3973 w592 h6f2\"><div class=\"t m0 xc5 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3973 w3e6 h6f2\"><div class=\"t m0 xbe h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3973 w343 h6f2\"><div class=\"t m0 xa8 h31 y25ca ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3974 wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3975 wa84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3976 wd20 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3977 w3be h635\"><div class=\"t m0 x20 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3977 w642 h635\"><div class=\"t m0 x2f h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x637 y3977 w40a h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3977 w643 h635\"><div class=\"t m0 x4d h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3977 w378 h635\"><div class=\"t m0 x47 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5bc y3977 w644 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x3a7 y3977 w32f h635\"><div class=\"t m0 x2d h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x4a2 y3977 w354 h635\"><div class=\"t m0 x1f3 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3977 w645 h635\"><div class=\"t m0 x31 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3977 w592 h635\"><div class=\"t m0 xc5 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3977 w3e6 h635\"><div class=\"t m0 xbe h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3977 w343 h635\"><div class=\"t m0 xa8 h31 y113 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3978 wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3979 wd21 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y397a wd28 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">e) Altre<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x63c y397b wd29 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni non<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y397c w3be h5d4\"><div class=\"t m0 x30 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">978.176 </div></td><td class=\"c x62b y397c w642 h5d4\"><div class=\"t m0 x46 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">975.645 </div></td><td class=\"c x637 y397c w40a h5d4\"><div class=\"t m0 x47 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y397c w643 h5d4\"><div class=\"t m0 x4d h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y397c w378 h5d4\"><div class=\"t m0 x47 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5bc y397c w644 h5d4\"><div class=\"t m0 x4d h31 y2115 ff2 fsf fc0 sc0 lsa ws0\">794<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3a7 y397c w32f h5d4\"><div class=\"t m0 xee h31 y2115 ff2 fsf fc0 sc0 lsa ws0\">794<span class=\"ls0\"> </span></div></td><td class=\"c x4a2 y397c w354 h5d4\"><div class=\"t m0 x1f3 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y397c w645 h5d4\"><div class=\"t m0 x31 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y397c w592 h5d4\"><div class=\"t m0 xc5 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y397c w3e6 h5d4\"><div class=\"t m0 x30 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">977.382 </div></td><td class=\"c x63b y397c w343 h5d4\"><div class=\"t m0 xa8 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y397d wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y397e wa84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">- di cui:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y397f wd20 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y3980 w3be h6a6\"><div class=\"t m0 x20 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x62b y3980 w642 h6a6\"><div class=\"t m0 x36 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x637 y3980 w40a h6a6\"><div class=\"t m0 x47 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3980 w643 h6a6\"><div class=\"t m0 x4d h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y3980 w378 h6a6\"><div class=\"t m0 x47 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td></td><td class=\"c x4a2 y3980 w354 h6a6\"><div class=\"t m0 x1f3 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3980 w645 h6a6\"><div class=\"t m0 x31 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3980 w592 h6a6\"><div class=\"t m0 xc5 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y3980 w3e6 h6a6\"><div class=\"t m0 x20 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x63b y3980 w343 h6a6\"><div class=\"t m0 xa8 h31 y2158 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3981 wcf9 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x3c0 y3982 wd21 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3983 w5aa h550\"><div class=\"t m0 x35 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">TOTALE (A)<span class=\"ff2\"> </span></div></td><td class=\"c x61b y3983 w3be h550\"><div class=\"t m0 x67 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.909.868<span class=\"ff2\"> </span></div></td><td class=\"c x62b y3983 w642 h550\" colspan=\"2\"><div class=\"t m0 xb6 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.907.337<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td class=\"c x5bc y3983 w644 h550\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">829<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y3983 w32f h550\"><div class=\"t m0 xee h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">829<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td class=\"c x63a y3983 w3e6 h550\"><div class=\"t m0 x8 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.909.039<span class=\"ff2\"> </span></div></td><td class=\"c x63b y3983 w343 h550\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x273 y3984 wd2a ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">B. ESPOSIZIONI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3985 wd2b ha6b\"><div class=\"t m0 x23f h5b1 y3343 ff3 fsf fc0 sc0 ls0 ws0\">CREDITIZIE FUORI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x4a2 y3986 w354 h5b0\"><div class=\"t m0 x1f3 h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3986 w645 h5b0\"><div class=\"t m0 x31 h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3986 w592 h5b0\"><div class=\"t m0 x4c h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3986 w3e6 h5b0\"><div class=\"t m0 xbe h31 ydfc ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td></tr><tr><td class=\"c x273 y3987 wd2c ha6b\"><div class=\"t m0 x23f h31 y3397 ff3 fsf fc0 sc0 ls0 ws0\">BILANCIO<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3988 w5aa h579\"><div class=\"t m0 x26 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">a) Deteriorate </div></td><td></td><td></td><td class=\"c x637 y3988 w40a h579\"><div class=\"t m0 x47 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y3988 w643 h579\"><div class=\"t m0 x3a h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5fd y3988 w378 h579\"><div class=\"t m0 x47 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td></td><td class=\"c x4a2 y3988 w354 h579\"><div class=\"t m0 x1f3 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y3988 w645 h579\"><div class=\"t m0 x31 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3988 w592 h579\"><div class=\"t m0 x4c h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63a y3988 w3e6 h579\"><div class=\"t m0 xbe h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x63b y3988 w41a h579\"><div class=\"t m0 xa8 h31 y11d7 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y3989 wd1e ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">b) Non<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y398a w3be h577\"><div class=\"t m0 x30 h31 ye66 ff2 fsf fc0 sc0 ls0 ws0\">421.088 </div></td><td class=\"c x62b y398a w642 h577\"><div class=\"t m0 x35 h31 ye66 ff2 fsf fc0 sc0 ls0 ws0\">14.411 </div></td><td class=\"c x637 y398a w40a h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x638 y398a w643 h577\"><div class=\"t m0 x4d h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5fd y398a w378 h577\"><div class=\"t m0 x47 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x5bc y398a w644 h577\"><div class=\"t m0 x35 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x3a7 y398a w32f h577\"><div class=\"t m0 x2d h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x4a2 y398a w354 h577\"><div class=\"t m0 x1f3 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x282 y398a w645 h577\"><div class=\"t m0 x31 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y398a w592 h577\"><div class=\"t m0 xc5 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x63a y398a w3e6 h577\"><div class=\"t m0 x30 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">421.087 </div></td><td class=\"c x63b y398a w343 h577\"><div class=\"t m0 xa8 h31 y11bd ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x63c y398b wd1f ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td><td class=\"c x61b y398c w3be h550\"><div class=\"t m0 x26 h5b1 y1dab ff3 fsf fc0 sc0 ls0 ws0\">421.088 </div></td><td class=\"c x62b y398c w642 h550\" colspan=\"2\"><div class=\"t m0 x35 h5b1 y1dab ff3 fsf fc0 sc0 ls0 ws0\">14.411 </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 x27f y398c w5aa h550\"><div class=\"t m0 x47 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">TOTALE (B)<span class=\"ff2\"> </span></div></td><td></td><td></td><td class=\"c x637 y398c w40a h550\"><div class=\"t m0 x47 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x638 y398c w643 h550\"><div class=\"t m0 x30 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff2\"> </span></div></td><td class=\"c x5fd y398c w378 h550\"><div class=\"t m0 x47 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td></td><td class=\"c x5bc y398c w644 h550\"><div class=\"t m0 x35 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y398c w32f h550\"><div class=\"t m0 x2d h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1<span class=\"ff2\"> </span></div></td><td class=\"c x4a2 y398c w354 h550\"><div class=\"t m0 x1f3 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x282 y398c w645 h550\"><div class=\"t m0 x31 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td><td class=\"c x639 y398c w592 h550\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">X<span class=\"ff2\"> </span></div></td><td class=\"c x63a y398c w3e6 h550\"><div class=\"t m0 x30 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">421.087<span class=\"ff2\"> </span></div></td><td class=\"c x63b y398c w343 h550\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y398d w5aa h5b3\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">TOTALE (A+B)<span class=\"ff2\"> </span></div></td><td class=\"c x61b y398d w3be h5b3\"><div class=\"t m0 x67 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">2.330.956<span class=\"ff2\"> </span></div></td><td class=\"c x62b y398d w642 h5b3\"><div class=\"t m0 xb6 h5b1 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">1.921.748 </div></td><td></td><td></td><td></td><td></td><td class=\"c x5bc y398d w644 h5b3\"><div class=\"t m0 x2b h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">830<span class=\"ff2\"> </span></div></td><td class=\"c x3a7 y398d w32f h5b3\"><div class=\"t m0 xee h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">830<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td class=\"c x63a y398d w3e6 h5b3\"><div class=\"t m0 x8 h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">2.330.126<span class=\"ff2\"> </span></div></td><td class=\"c x63b y398d w343 h5b3\"><div class=\"t m0 x4f h31 y13c8 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr></table>Le <span class=\"_ _3b\"> </span>\u201cespo<span class=\"_ _1\"></span>sizioni <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>cassa\u201d <span class=\"_ _3b\"> </span>comprendono <span class=\"_ _3f\"> </span>tutte <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _3f\"> </span>finanziarie <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>cassa <span class=\"_ _3b\"> </span>va<span class=\"_ _1\"></span>ntate <span class=\"_ _3b\"> </span>vers<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>banche<span class=\"_ _1\"></span>, qualunque <span class=\"_ _3d\"> </span>sia <span class=\"_ _40\"> </span>il <span class=\"_ _3d\"> </span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>allocazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>contabile <span class=\"_ _40\"> </span>(valutate <span class=\"_ _3d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>value <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>i<span class=\"_ _1\"></span>mpatto <span class=\"_ _3d\"> </span>a <span class=\"_ _40\"> </span>conto economico, <span class=\"_ _10\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>value <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>impatto <span class=\"_ _10\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>redditivit\u00e0 <span class=\"_ _10\"> </span>complessiva, <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>costo ammortizzato). Le <span class=\"_ _3d\"> </span>\u201cesposizioni <span class=\"_ _3d\"> </span>fuori <span class=\"_ _3d\"> </span>bilancio\u201d  includono <span class=\"_ _3d\"> </span>tut<span class=\"_ _1\"></span>te <span class=\"_ _3d\"> </span>le  operazioni <span class=\"_ _3d\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_ _3d\"> </span>diverse  da <span class=\"_ _3d\"> </span>quelle <span class=\"_ _3d\"> </span>per <span class=\"_ _3d\"> </span>cassa (garanzie rilasciate, <span class=\"_ _1\"></span>impeg<span class=\"_ _1\"></span>ni, derivati, <span class=\"_ _1\"></span>ecc.) <span class=\"_ _1\"></span>che com<span class=\"_ _1\"></span>portano <span class=\"_ _1\"></span>l\u2019assunzione di <span class=\"_ _1\"></span>rischio creditiz<span class=\"_ _1\"></span>io, qualunque<span class=\"_ _1\"></span> sia la finalit\u00e0 delle operazioni (negoziazione<span class=\"_ _1\"></span>, copert<span class=\"_ _1\"></span>ura, ecc.). A.1.5 Consolidato prudenziale <span class=\"ff4\">\u2013</span> Esposizioni creditizie per cassa e fuori bilancio verso clientela: valori lordi e netti <table class=\"s wd2d hae5\" id=\"_a1f10b07-9d04-487e-9aff-0b27f30f0557\"><tr><td></td><td></td><td></td><td></td><td class=\"c x63d y398e w64e h587\"><div class=\"t m0 x7e h266 y1f2f ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione lor<span class=\"_ _0\"></span>da </div></td><td></td><td></td><td></td><td></td><td class=\"c x63e y398f wd2e hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche di v<span class=\"_ _0\"></span>alore comples<span class=\"_ _0\"></span>sive e accanton<span class=\"_ _0\"></span>amenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x63f y3990 wd2f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x640 y3991 wb86 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione</div></td><td class=\"c x641 y3992 wbef hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Write-off<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3993 w649 h6f3\"><div class=\"t m0 x46 h266 y25d4 ff3 fs25 fc0 sc0 ls0 ws0\">Tipologie esposizioni/<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>alori </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x642 y3994 wd30 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Netta</div></td><td class=\"c x643 y3995 wd31 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">parziali<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x644 y3996 wd32 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x645 y3997 wd2f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">complessivi<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x646 y3998 wd33 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x647 y3998 wd34 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x648 y3998 wd35 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td class=\"c x649 y3998 wd36 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired acqui<span class=\"_ _0\"></span>site<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x64a y3998 wd37 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x64b y3998 wd38 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x644 y399a wd39 hae7\"><div class=\"t m0 x23f h266 y3999 ff3 fs25 fc0 sc0 ls0 ws0\">acquisite </div><div class=\"t m0 x64c h266 y3423 ff3 fs25 fc0 sc0 ls12e ws0\">o </div></td><td class=\"c x64d y3993 w64c h6f4\"><div class=\"t m0 x71 h266 ydfb ff3 fs25 fc0 sc0 ls0 ws0\">Terzo stadio </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x64e y399a wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x64f y399a wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x313 y399a wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x650 y399a wd3b hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">o originate<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x634 y399a wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x651 y399a wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x652 y399b wd3d ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y399c w649 h2f4\"><div class=\"t m0 xdd h266 y1d9f ff3 fs25 fc0 sc0 ls0 ws0\">A. ESPOSIZIONI <span class=\"_ _0\"></span>CREDITIZIE <span class=\"_ _0\"></span>PER CASSA </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y399d w649 ha1\"><div class=\"t m0 xdd h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\">a) Sofferenze </div></td><td class=\"c x63d y399d w3e4 ha1\"><div class=\"t m0 x4d h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 151.973  </div></td><td></td><td class=\"c x653 y399d w4d4 ha1\"><div class=\"t m0 xc5 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y399d w144 ha1\"><div class=\"t m0 x71 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 151.620  </div></td><td class=\"c x655 y399d w576 ha1\"><div class=\"t m0 x4e h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 353  </div></td><td class=\"c x50d y399d w64a ha1\"><div class=\"t m0 x71 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\">115.502  </div></td><td></td><td class=\"c x269 y399d w64b ha1\"><div class=\"t m0 xc5 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y399d w4d4 ha1\"><div class=\"t m0 x24 h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 321  </div></td><td class=\"c x64d y399d w64c ha1\"><div class=\"t m0 x3a h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 115.181  </div></td><td class=\"c x35d y399d w350 ha1\"><div class=\"t m0 x3a h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 36.471  </div></td><td class=\"c x657 y399d w64d ha1\"><div class=\"t m0 xee h266 y11bb ff3 fs25 fc0 sc0 ls0 ws0\"> 1.242  </div></td></tr><tr><td class=\"c x259 y399e w649 h6f5\"><div class=\"t m0 x42 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y399e w3e4 h6f5\"><div class=\"t m0 x24 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 13.700  </div></td><td></td><td class=\"c x653 y399e w4d4 h6f5\"><div class=\"t m0 x4c h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y399e w144 h6f5\"><div class=\"t m0 x8 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 13.636  </div></td><td class=\"c x655 y399e w576 h6f5\"><div class=\"t m0 x2f h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">64 </span> </div></td><td class=\"c x50d y399e w64a h6f5\"><div class=\"t m0 x3b h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 10.114  </div></td><td></td><td class=\"c x269 y399e w64b h6f5\"><div class=\"t m0 xc5 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y399e w4d4 h6f5\"><div class=\"t m0 xee h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">61 </span> </div></td><td class=\"c x64d y399e w64c h6f5\"><div class=\"t m0 x31 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 10.053  </div></td><td class=\"c x35d y399e w350 h6f5\"><div class=\"t m0 x31 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> 3.586  </div></td><td class=\"c x657 y399e w64d h6f5\"><div class=\"t m0 x1f3 h7f y25da ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y399f w649 h57b\"><div class=\"t m0 xdd h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\">b) Inadempienze<span class=\"_ _0\"></span> probabili </div></td><td class=\"c x63d y399f w3e4 h57b\"><div class=\"t m0 x4d h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 211.505  </div></td><td></td><td class=\"c x653 y399f w4d4 h57b\"><div class=\"t m0 xc5 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y399f w144 h57b\"><div class=\"t m0 x71 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 208.146  </div></td><td class=\"c x655 y399f w576 h57b\"><div class=\"t m0 xa8 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 3.359  </div></td><td class=\"c x50d y399f w64a h57b\"><div class=\"t m0 x67 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 73.217  </div></td><td></td><td class=\"c x269 y399f w64b h57b\"><div class=\"t m0 xc5 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y399f w4d4 h57b\"><div class=\"t m0 x30 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 1.400  </div></td><td class=\"c x64d y399f w64c h57b\"><div class=\"t m0 x24 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 71.817  </div></td><td class=\"c x35d y399f w350 h57b\"><div class=\"t m0 x30 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> 138.288  </div></td><td class=\"c x657 y399f w64d h57b\"><div class=\"t m0 x20 h266 ye8a ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a0 w649 h24e\"><div class=\"t m0 x42 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a0 w3e4 h24e\"><div class=\"t m0 x131 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\">66.874  </div></td><td></td><td class=\"c x653 y39a0 w4d4 h24e\"><div class=\"t m0 x4c h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a0 w144 h24e\"><div class=\"t m0 x8 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 65.445  </div></td><td class=\"c x655 y39a0 w576 h24e\"><div class=\"t m0 xa8 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 1.429  </div></td><td class=\"c x50d y39a0 w64a h24e\"><div class=\"t m0 x3b h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 24.194  </div></td><td></td><td class=\"c x269 y39a0 w64b h24e\"><div class=\"t m0 xc5 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a0 w4d4 h24e\"><div class=\"t m0 x24 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">607 </span> </div></td><td class=\"c x64d y39a0 w64c h24e\"><div class=\"t m0 x31 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 23.587  </div></td><td class=\"c x35d y39a0 w350 h24e\"><div class=\"t m0 x27 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> 42.680  </div></td><td class=\"c x657 y39a0 w64d h24e\"><div class=\"t m0 x1f3 h7f y235b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a1 w649 h5c8\"><div class=\"t m0 xdd h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\">c) Esposizioni <span class=\"_ _0\"></span>scadute deterior<span class=\"_ _0\"></span>ate </div></td><td class=\"c x63d y39a1 w3e4 h5c8\"><div class=\"t m0 x27 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 19.094  </div></td><td></td><td class=\"c x653 y39a1 w4d4 h5c8\"><div class=\"t m0 xc5 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a1 w144 h5c8\"><div class=\"t m0 x8 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 19.023  </div></td><td class=\"c x655 y39a1 w576 h5c8\"><div class=\"t m0 x2f h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 71  </div></td><td class=\"c x50d y39a1 w64a h5c8\"><div class=\"t m0 x42 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 2.743  </div></td><td></td><td class=\"c x269 y39a1 w64b h5c8\"><div class=\"t m0 xc5 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a1 w4d4 h5c8\"><div class=\"t m0 xb6 h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 12  </div></td><td class=\"c x64d y39a1 w64c h5c8\"><div class=\"t m0 xee h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 2.731  </div></td><td class=\"c x35d y39a1 w350 h5c8\"><div class=\"t m0 x3a h266 yf54 ff3 fs25 fc0 sc0 ls0 ws0\"> 16.351  </div></td><td class=\"c x657 y39a1 w64d h5c8\"><div class=\"t m0 x1f3 h7f yf54 ff2 fs25 fc0 sc0 ls0 ws0\"> -   <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y39a2 w649 h6f6\"><div class=\"t m0 x42 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a2 w3e4 h6f6\"><div class=\"t m0 xb6 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.635  </div></td><td></td><td class=\"c x653 y39a2 w4d4 h6f6\"><div class=\"t m0 x4c h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a2 w144 h6f6\"><div class=\"t m0 x26 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.635  </div></td><td class=\"c x655 y39a2 w576 h6f6\"><div class=\"t m0 x138 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39a2 w64a h6f6\"><div class=\"t m0 x4d h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">320 </span> </div></td><td></td><td class=\"c x269 y39a2 w64b h6f6\"><div class=\"t m0 xc5 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a2 w4d4 h6f6\"><div class=\"t m0 x4c h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x64d y39a2 w64c h6f6\"><div class=\"t m0 x46 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">320 </span> </div></td><td class=\"c x35d y39a2 w350 h6f6\"><div class=\"t m0 x31 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.315  </div></td><td class=\"c x657 y39a2 w64d h6f6\"><div class=\"t m0 x1f3 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a3 w649 h6f7\"><div class=\"t m0 xdd h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\">d) Esposizioni <span class=\"_ _0\"></span>scadute non d<span class=\"_ _0\"></span>eteriorate </div></td><td class=\"c x63d y39a3 w3e4 h6f7\"><div class=\"t m0 x27 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 97.280  </div></td><td class=\"c x658 y39a3 w3a7 h6f7\"><div class=\"t m0 x30 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 48.104  </div></td><td class=\"c x653 y39a3 w4d4 h6f7\"><div class=\"t m0 x4b h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 49.174  </div></td><td></td><td class=\"c x655 y39a3 w576 h6f7\"><div class=\"t m0 x9 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls4b\">2 </span> </div></td><td class=\"c x50d y39a3 w64a h6f7\"><div class=\"t m0 x42 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 2.803  </div></td><td class=\"c x659 y39a3 w433 h6f7\"><div class=\"t m0 x4b h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 190  </div></td><td class=\"c x269 y39a3 w64b h6f7\"><div class=\"t m0 x30 h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 2.613  </div></td><td class=\"c x656 y39a3 w4d4 h6f7\"><div class=\"t m0 x4c h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x35d y39a3 w350 h6f7\"><div class=\"t m0 x3a h266 y25dc ff3 fs25 fc0 sc0 ls0 ws0\"> 94.477  </div></td><td class=\"c x657 y39a3 w64d h6f7\"><div class=\"t m0 x1f3 h7f y25dc ff2 fs25 fc0 sc0 ls0 ws0\"> -   <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y39a4 w649 h6f6\"><div class=\"t m0 x42 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a4 w3e4 h6f6\"><div class=\"t m0 xb6 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.933  </div></td><td class=\"c x658 y39a4 w3a7 h6f6\"><div class=\"t m0 x1f h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x653 y39a4 w4d4 h6f6\"><div class=\"t m0 x30 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.933  </div></td><td></td><td class=\"c x655 y39a4 w576 h6f6\"><div class=\"t m0 x138 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39a4 w64a h6f6\"><div class=\"t m0 x4d h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 471  </div></td><td class=\"c x659 y39a4 w433 h6f6\"><div class=\"t m0 x27 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x269 y39a4 w64b h6f6\"><div class=\"t m0 x27 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 471  </div></td><td class=\"c x656 y39a4 w4d4 h6f6\"><div class=\"t m0 x4c h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x35d y39a4 w350 h6f6\"><div class=\"t m0 x31 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.462  </div></td><td class=\"c x657 y39a4 w64d h6f6\"><div class=\"t m0 x20 h266 y1f20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a5 w649 h673\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">e) Altre esposizi<span class=\"_ _0\"></span>oni non deterior<span class=\"_ _0\"></span>ate </div></td><td class=\"c x63d y39a5 w3e4 h673\"><div class=\"t m0 x3b h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 15.331.980  </div></td><td class=\"c x658 y39a5 w3a7 h673\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">13.570.878  </div></td><td class=\"c x653 y39a5 w4d4 h673\" colspan=\"2\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">1.757.090  </div></td><td class=\"c x655 y39a5 w576 h673\"><div class=\"t m0 xa8 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 3.739  </div></td><td class=\"c x50d y39a5 w64a h673\"><div class=\"t m0 x71 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">128.990  </div></td><td class=\"c x659 y39a5 w433 h673\"><div class=\"t m0 xdd h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\">26.844  </div></td><td class=\"c x269 y39a5 w64b h673\"><div class=\"t m0 x67 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 101.989  </div></td><td class=\"c x656 y39a5 w4d4 h673\"><div class=\"t m0 x24 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 157  </div></td><td></td><td class=\"c x35d y39a5 w350 h673\"><div class=\"t m0 x71 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> 15.202.990 <span class=\"_ _0\"></span> </div></td><td class=\"c x657 y39a5 w64d h673\"><div class=\"t m0 x20 h266 y25dd ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a6 w649 h6f6\"><div class=\"t m0 x42 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\">- di cui: esposizi<span class=\"_ _0\"></span>oni oggetto di <span class=\"_ _0\"></span>concessioni </div></td><td class=\"c x63d y39a6 w3e4 h6f6\"><div class=\"t m0 x24 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 65.301  </div></td><td class=\"c x658 y39a6 w3a7 h6f6\"><div class=\"t m0 x1f h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x653 y39a6 w4d4 h6f6\"><div class=\"t m0 x4b h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 64.762  </div></td><td></td><td class=\"c x655 y39a6 w576 h6f6\"><div class=\"t m0 x4e h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">539 </span> </div></td><td class=\"c x50d y39a6 w64a h6f6\"><div class=\"t m0 x4b h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.265  </div></td><td class=\"c x659 y39a6 w433 h6f6\"><div class=\"t m0 x24 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x269 y39a6 w64b h6f6\"><div class=\"t m0 x30 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.214  </div></td><td class=\"c x656 y39a6 w4d4 h6f6\"><div class=\"t m0 xee h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">51 </span> </div></td><td></td><td class=\"c x35d y39a6 w350 h6f6\"><div class=\"t m0 x27 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> 57.036  </div></td><td class=\"c x657 y39a6 w64d h6f6\"><div class=\"t m0 x1f3 h7f y1f20 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39a7 w649 ha1\"><div class=\"t m0 xef h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (A) </div></td><td class=\"c x63d y39a7 w3e4 ha1\"><div class=\"t m0 x3b h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 15.811.832  </div></td><td class=\"c x658 y39a7 w3a7 ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">13.618.982  </div></td><td class=\"c x653 y39a7 w4d4 ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">1.806.264  </div></td><td class=\"c x654 y39a7 w144 ha1\"><div class=\"t m0 x71 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 378.789  </div></td><td class=\"c x655 y39a7 w576 ha1\"><div class=\"t m0 xa8 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 7.524  </div></td><td class=\"c x50d y39a7 w64a ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">323.255  </div></td><td class=\"c x659 y39a7 w433 ha1\"><div class=\"t m0 xdd h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\">27.034  </div></td><td class=\"c x269 y39a7 w64b ha1\"><div class=\"t m0 x67 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 104.602  </div></td><td class=\"c x656 y39a7 w4d4 ha1\"><div class=\"t m0 x30 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x64d y39a7 w64c ha1\"><div class=\"t m0 x3a h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 189.729  </div></td><td class=\"c x35d y39a7 w350 ha1\"><div class=\"t m0 x71 h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 15.488.577 <span class=\"_ _0\"></span> </div></td><td class=\"c x657 y39a7 w64d ha1\"><div class=\"t m0 xee h266 y13cc ff3 fs25 fc0 sc0 ls0 ws0\"> 1.242  </div></td></tr><tr><td class=\"c x259 y39a8 w649 h640\"><div class=\"t m0 xdd h266 y14b ff3 fs25 fc0 sc0 ls0 ws0\">B. ESPOSIZION<span class=\"_ _0\"></span>I CREDITIZIE FUOR<span class=\"_ _0\"></span>I BILANCIO<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39a9 w649 h567\"><div class=\"t m0 x42 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\">a) Deteriorate<span class=\"_ _0\"></span> </div></td><td class=\"c x63d y39a9 w3e4 h567\"><div class=\"t m0 x24 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 24.948  </div></td><td></td><td class=\"c x653 y39a9 w4d4 h567\"><div class=\"t m0 x4c h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x654 y39a9 w144 h567\"><div class=\"t m0 x8 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 24.948  </div></td><td class=\"c x655 y39a9 w576 h567\"><div class=\"t m0 x138 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39a9 w64a h567\"><div class=\"t m0 x4b h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 1.917  </div></td><td></td><td class=\"c x269 y39a9 w64b h567\"><div class=\"t m0 xc5 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x656 y39a9 w4d4 h567\"><div class=\"t m0 x4c h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x64d y39a9 w64c h567\"><div class=\"t m0 xee h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 1.917  </div></td><td class=\"c x35d y39a9 w350 h567\"><div class=\"t m0 x27 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> 23.031  </div></td><td class=\"c x657 y39a9 w64d h567\"><div class=\"t m0 x1f3 h7f y213b ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39aa w649 h5c4\"><div class=\"t m0 x42 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\">b) Non deter<span class=\"_ _0\"></span>iorate </div></td><td class=\"c x63d y39aa w3e4 h5c4\"><div class=\"t m0 x4b h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 4.984.6<span class=\"_ _0\"></span>86  </div></td><td class=\"c x658 y39aa w3a7 h5c4\"><div class=\"t m0 x67 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 3.644.0<span class=\"_ _0\"></span>60  </div></td><td class=\"c x653 y39aa w4d4 h5c4\" colspan=\"2\"><div class=\"t m0 x8 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 130.027  </div></td><td class=\"c x655 y39aa w576 h5c4\"><div class=\"t m0 x138 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39aa w64a h5c4\"><div class=\"t m0 x4b h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.614  </div></td><td class=\"c x659 y39aa w433 h5c4\"><div class=\"t m0 x4b h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">625 </span> </div></td><td class=\"c x269 y39aa w64b h5c4\"><div class=\"t m0 x27 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">989 </span> </div></td><td class=\"c x656 y39aa w4d4 h5c4\"><div class=\"t m0 x4c h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x35d y39aa w350 h5c4\"><div class=\"t m0 x42 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> 4.983.0<span class=\"_ _0\"></span>72  </div></td><td class=\"c x657 y39aa w64d h5c4\"><div class=\"t m0 x1f3 h7f yf9 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39ab w649 ha1\"><div class=\"t m0 x188 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (B) </div></td><td class=\"c x63d y39ab w3e4 ha1\"><div class=\"t m0 x4b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 5.009.634  </div></td><td class=\"c x658 y39ab w3a7 ha1\"><div class=\"t m0 x67 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.644.060  </div></td><td class=\"c x653 y39ab w4d4 ha1\"><div class=\"t m0 x3b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 130.027  </div></td><td class=\"c x654 y39ab w144 ha1\"><div class=\"t m0 x8 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 24.948  </div></td><td class=\"c x655 y39ab w576 ha1\"><div class=\"t m0 x138 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x50d y39ab w64a ha1\"><div class=\"t m0 x42 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.531  </div></td><td class=\"c x659 y39ab w433 ha1\"><div class=\"t m0 x4b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 625  </div></td><td class=\"c x269 y39ab w64b ha1\"><div class=\"t m0 x27 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 989  </div></td><td class=\"c x656 y39ab w4d4 ha1\"><div class=\"t m0 x4c h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x64d y39ab w64c ha1\"><div class=\"t m0 xee h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.917  </div></td><td class=\"c x35d y39ab w350 ha1\"><div class=\"t m0 x8 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 5.006.103  </div></td><td class=\"c x657 y39ab w64d ha1\"><div class=\"t m0 x20 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y39ac w649 ha1\"><div class=\"t m0 x137 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (A+B)<span class=\"_ _0\"></span> </div></td><td class=\"c x63d y39ac w3e4 ha1\"><div class=\"t m0 x3b h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 20.821.466  </div></td><td class=\"c x658 y39ac w3a7 ha1\"><div class=\"t m0 xdd h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">17.263.042  </div></td><td class=\"c x653 y39ac w4d4 ha1\"><div class=\"t m0 xdd h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">1.936.291  </div></td><td class=\"c x654 y39ac w144 ha1\"><div class=\"t m0 x71 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 403.737  </div></td><td class=\"c x655 y39ac w576 ha1\"><div class=\"t m0 xa8 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 7.524  </div></td><td class=\"c x50d y39ac w64a ha1\"><div class=\"t m0 x71 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">326.786  </div></td><td class=\"c x659 y39ac w433 ha1\"><div class=\"t m0 xdd h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\">27.659  </div></td><td class=\"c x269 y39ac w64b ha1\"><div class=\"t m0 x67 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 105.591  </div></td><td class=\"c x656 y39ac w4d4 ha1\"><div class=\"t m0 x30 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x64d y39ac w64c ha1\"><div class=\"t m0 x3a h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 191.646  </div></td><td class=\"c x35d y39ac w350 ha1\"><div class=\"t m0 x71 h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 20.494.680 <span class=\"_ _0\"></span> </div></td><td class=\"c x657 y39ac w64d ha1\"><div class=\"t m0 xee h266 y117 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.242  </div></td></tr></table>Le <span class=\"_ _3b\"></span>\u201cesposizioni <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cassa\u201d <span class=\"_ _3b\"> </span>comprendono <span class=\"_ _3b\"> </span>tutte <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"> </span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _3b\"> </span>finanziarie <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>cassa <span class=\"_ _3b\"> </span>vantate <span class=\"_ _3b\"> </span>verso <span class=\"_ _3b\"> </span>clientela, qualunque <span class=\"_ _3d\"> </span>sia <span class=\"_ _40\"> </span>il <span class=\"_ _3d\"> </span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>allocazio<span class=\"_ _1\"></span>ne <span class=\"_ _3d\"> </span>contabile <span class=\"_ _40\"> </span>(valutate <span class=\"_ _3d\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>value <span class=\"_ _40\"> </span>con <span class=\"_ _3d\"> </span>i<span class=\"_ _1\"></span>mpatto <span class=\"_ _3d\"> </span>a <span class=\"_ _40\"> </span>conto economico, <span class=\"_ _10\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>fair<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>value <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>impatto <span class=\"_ _10\"> </span>sull<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>redditivit\u00e0 <span class=\"_ _10\"> </span>complessiva, <span class=\"_ _10\"> </span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>costo ammortizzato). <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>\u201cesposizioni <span class=\"_ _2\"></span>fuori<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>bilancio\u201d <span class=\"_ _2\"></span>includono tutte <span class=\"_ _2\"></span>le operazi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>finanziarie <span class=\"_ _2\"></span>div<span class=\"_ _1\"></span>erse <span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>quelle per cassa <span class=\"_ _29\"></span>(garanzie <span class=\"_ _29\"></span>rilascia<span class=\"ff5\">te, <span class=\"_ _29\"></span>impegni, <span class=\"_ _29\"></span>derivati<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>ecc.) <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _29\"></span>comportano <span class=\"_ _29\"></span>l\u2019assunzione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>creditizio, </span>qualunque sia la finalit\u00e0 delle operazioni (negoziaz<span class=\"_ _1\"></span>ione, copertura, ecc.).<span class=\"_ _3\"></span> A.1.5a <span class=\"_ _40\"> </span>Esposizioni <span class=\"_ _40\"> </span>cred<span class=\"_ _1\"></span>itizie <span class=\"_ _3d\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _40\"> </span>cassa <span class=\"_ _47\"> </span>verso <span class=\"_ _3d\"> </span>clientela: <span class=\"_ _47\"> </span>nuovi <span class=\"_ _3d\"> </span>finanziament<span class=\"_ _1\"></span>i <span class=\"_ _40\"> </span>concessi <span class=\"_ _40\"> </span>mediante meccanismi di garanzia pubblica rilasciata a fronte del contesto COVID-19 - valori lordi e netti <table class=\"s wd3e hae8\" id=\"_290cd4c3-434c-4ef4-9122-6966155a7f4e\"><tr><td></td><td></td><td></td><td class=\"c x65a y39ad w651 h6fb\"><div class=\"t m0 x33 h266 yc96 ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione lor<span class=\"_ _0\"></span>da </div></td><td></td><td></td><td class=\"c x65b y39ad w652 h6fb\"><div class=\"t m0 x42 h266 yc96 ff3 fs25 fc0 sc0 ls0 ws0\">Rettifiche di v<span class=\"_ _0\"></span>alore comples<span class=\"_ _0\"></span>sive e accanton<span class=\"_ _0\"></span>amenti comples<span class=\"_ _0\"></span>sivi </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x65c y39ae wb86 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x65d y39af wd34 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x65e y39af wd35 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Terzo</div></td><td class=\"c x65f y39b0 wd32 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x660 y39b0 wd32 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Impaired<span class=\"_ _324\"> </span></div></td><td class=\"c x661 y39af wd37 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Primo<span class=\"_ _324\"> </span></div></td><td class=\"c x662 y39af wd38 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Secondo<span class=\"_ _324\"> </span></div></td><td class=\"c x663 y39af wd35 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Terzo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x664 y39b1 wd3f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x665 y39b2 w582 h618\"><div class=\"t m0 xdd h266 y10b1 ff3 fs25 fc0 sc0 ls0 ws0\">Primo stadio </div></td><td class=\"c x666 y39b3 wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x667 y39b3 wd3a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio</div></td><td class=\"c x668 y39b4 wd40 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x669 y39b4 wd41 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">acquisite o<span class=\"_ _324\"> </span></div></td><td class=\"c x66a y39b3 wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x66b y39b3 wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td class=\"c x66c y39b3 wd3c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">stadio<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x65f y39b5 wd3d hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td class=\"c x660 y39b5 wd3d hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39b6 w12a h582\"><div class=\"t m0 xdd h266 y4ff ff3 fs25 fc0 sc0 ls0 ws0\">A. FINANZIAMEN<span class=\"_ _0\"></span>TI IN SOFFEREN<span class=\"_ _0\"></span>ZA </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39b7 wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39b8 wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39b9 w44a h6fc\"><div class=\"t m0 xbe h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 x31 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">13.279  </div></td><td class=\"c x665 y39b9 w582 h6fc\"><div class=\"t m0 x4f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                    </div><div class=\"t m0 xbe h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66d y39b9 w344 h6fc\"><div class=\"t m0 x1f3 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                </div><div class=\"t m0 x47 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66e y39b9 w654 h6fc\"><div class=\"t m0 x46 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x4b h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">13.245  </div></td><td class=\"c x66f y39b9 w372 h6fc\"><div class=\"t m0 x151 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                  </div><div class=\"t m0 x1f3 h7f y216c ff2 fs25 fc0 sc0 ls34 ws0\">34 <span class=\"ls0\"> </span></div></td><td class=\"c x65b y39b9 w3f5 h6fc\"><div class=\"t m0 x35 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                     </div><div class=\"t m0 x27 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">5.187  </div></td><td class=\"c x670 y39b9 w655 h6fc\"><div class=\"t m0 x46 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x4c h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x671 y39b9 w656 h6fc\"><div class=\"t m0 x47 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x35 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x5e2 y39b9 w657 h6fc\"><div class=\"t m0 x20 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>  </div><div class=\"t m0 x131 h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">5.176  </div></td><td class=\"c x35c y39b9 w658 h6fc\"><div class=\"t m0 x2f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x2e h7f y216c ff2 fs25 fc0 sc0 ls34 ws0\">11 <span class=\"ls0\"> </span></div></td><td class=\"c x672 y39b9 w653 h6fc\"><div class=\"t m0 x3f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x2b h7f y216c ff2 fs25 fc0 sc0 ls0 ws0\">8.092  </div></td></tr><tr><td class=\"c x273 y39ba wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39bb wd45 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">B. FINANZIAMEN<span class=\"_ _0\"></span>TI IN INADEM<span class=\"_ _0\"></span>PIENZE<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39bc wd46 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">PROBABILI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39bd wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39be wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39bf w44a h572\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>     </div><div class=\"t m0 x31 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">49.788  </div></td><td class=\"c x665 y39bf w582 h572\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                    </div><div class=\"t m0 xbe h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66d y39bf w344 h572\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66e y39bf w654 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x4b h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">49.579  </div></td><td class=\"c x66f y39bf w372 h572\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">209 <span class=\"ls0\"> </span></div></td><td class=\"c x65b y39bf w3f5 h572\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x4d h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">10.778  </div></td><td class=\"c x670 y39bf w655 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x4c h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x671 y39bf w656 h572\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x35 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x5e2 y39bf w657 h572\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> </div><div class=\"t m0 x27 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">10.670  </div></td><td class=\"c x35c y39bf w658 h572\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      </div><div class=\"t m0 x3f h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">108 <span class=\"ls0\"> </span></div></td><td class=\"c x672 y39bf w653 h572\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x131 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">39.010  </div></td></tr><tr><td class=\"c x273 y39c0 wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c1 wd47 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">C. FINANZIAM<span class=\"_ _0\"></span>ENTI SCADUTI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c2 wd48 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">DETERIORATI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c3 wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c4 wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39c5 w44a h6fc\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>          </div><div class=\"t m0 xee h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">2.503  </div></td><td class=\"c x665 y39c5 w582 h6fc\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                    </div><div class=\"t m0 xbe h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66d y39c5 w344 h6fc\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66e y39c5 w654 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                </div><div class=\"t m0 x30 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">2.470  </div></td><td class=\"c x66f y39c5 w372 h6fc\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                     </div><div class=\"t m0 x1f3 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">33   </div></td><td class=\"c x65b y39c5 w3f5 h6fc\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>     </div><div class=\"t m0 xb6 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">433 <span class=\"ls0\"> </span></div></td><td class=\"c x670 y39c5 w655 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    </div><div class=\"t m0 x4c h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x671 y39c5 w656 h6fc\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x35 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x5e2 y39c5 w657 h6fc\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>        </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">427 <span class=\"ls0\"> </span></div></td><td class=\"c x35c y39c5 w658 h6fc\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x8f h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">6    </div></td><td class=\"c x672 y39c5 w653 h6fc\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>           </div><div class=\"t m0 x2b h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">2.070  </div></td></tr><tr><td class=\"c x273 y39c6 wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39c7 w12a h582\"><div class=\"t m0 xdd h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">D. FINANZIA<span class=\"_ _0\"></span>MENTI NON DE<span class=\"_ _0\"></span>TERIORATI </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c8 wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39c9 wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39ca w44a h572\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 xee h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">4.497  </div></td><td class=\"c x665 y39ca w582 h572\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x1f h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">742 <span class=\"ls0\"> </span></div></td><td class=\"c x66d y39ca w344 h572\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>   </div><div class=\"t m0 xb6 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">3.755 </div></td><td class=\"c x66e y39ca w654 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66f y39ca w372 h572\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                     </div><div class=\"t m0 xa8 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x65b y39ca w3f5 h572\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xb6 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">126 <span class=\"ls0\"> </span></div></td><td class=\"c x670 y39ca w655 h572\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">1 <span class=\"ls0\"> </span></div></td><td class=\"c x671 y39ca w656 h572\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x2b h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">125 <span class=\"ls0\"> </span></div></td><td class=\"c x5e2 y39ca w657 h572\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>               </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x35c y39ca w658 h572\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>       </div><div class=\"t m0 x4e h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x672 y39ca w653 h572\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>          </div><div class=\"t m0 x2b h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">4.371  </div></td></tr><tr><td class=\"c x273 y39cb wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39cc wd49 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">E. ALTRI FINANZIA<span class=\"_ _0\"></span>MENTI NON<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39cd wd48 ha8a\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">DETERIORATI<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39ce wd42 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">Nuovi finanziame<span class=\"_ _0\"></span>nti concessi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y39cf wd43 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">mediante mecc<span class=\"_ _0\"></span>anismi di gar<span class=\"_ _0\"></span>anzia</div></td><td class=\"c x65a y39d0 w44a h6fc\"><div class=\"t m0 xbe h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                    </div><div class=\"t m0 x26 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">1.001.445  </div></td><td class=\"c x665 y39d0 w582 h6fc\"><div class=\"t m0 x4f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                </div><div class=\"t m0 x24 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">718.103<span class=\"_ _0\"></span>  </div></td><td class=\"c x66d y39d0 w344 h6fc\"><div class=\"t m0 x1f3 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                 </div><div class=\"t m0 x3a h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">282.976<span class=\"_ _0\"></span>  </div></td><td class=\"c x66e y39d0 w654 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>      </div><div class=\"t m0 xc5 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x66f y39d0 w372 h6fc\"><div class=\"t m0 x151 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>               </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">366 <span class=\"ls0\"> </span></div></td><td class=\"c x65b y39d0 w3f5 h6fc\"><div class=\"t m0 x35 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      </div><div class=\"t m0 x4d h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">10.581  </div></td><td class=\"c x670 y39d0 w655 h6fc\"><div class=\"t m0 x46 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">              </div><div class=\"t m0 x24 h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">802 <span class=\"ls0\"> </span></div></td><td class=\"c x671 y39d0 w656 h6fc\"><div class=\"t m0 x47 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> </div><div class=\"t m0 x24 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">9.770  </div></td><td class=\"c x5e2 y39d0 w657 h6fc\"><div class=\"t m0 x20 h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>               </div><div class=\"t m0 x47 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x35c y39d0 w658 h6fc\"><div class=\"t m0 x2f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                      <span class=\"_ _0\"></span>     </div><div class=\"t m0 x8f h7f y130e ff2 fs25 fc0 sc0 ls34 ws0\">9 <span class=\"ls0\"> </span></div></td><td class=\"c x672 y39d0 w653 h6fc\"><div class=\"t m0 x3f h7f y1e05 ff2 fs25 fc0 sc0 ls0 ws0\">                    </div><div class=\"t m0 x27 h7f y130e ff2 fs25 fc0 sc0 ls0 ws0\">990.864<span class=\"_ _0\"></span>  </div></td></tr><tr><td class=\"c x273 y39d1 wd44 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">pubblica<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y39d2 w12a h582\"><div class=\"t m0 x36 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">TOTALE (A+B+C+D<span class=\"_ _0\"></span>+E) </div></td><td class=\"c x65a y39d2 w44a h582\"><div class=\"t m0 x8 h266 y843 ff3 fs25 fc0 sc0 ls11a ws0\">  <span class=\"ls0\">1.071.512  </span></div></td><td class=\"c x665 y39d2 w582 h582\"><div class=\"t m0 x27 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">718.845 </div></td><td class=\"c x66d y39d2 w344 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls11a ws0\">   <span class=\"ls0\">286.731 <span class=\"_ _0\"></span> </span></div></td><td class=\"c x66e y39d2 w654 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">65.294 </div></td><td class=\"c x66f y39d2 w372 h582\"><div class=\"t m0 x4d h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">           642  </div></td><td class=\"c x65b y39d2 w3f5 h582\"><div class=\"t m0 x30 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">27.105 </div></td><td class=\"c x670 y39d2 w655 h582\"><div class=\"t m0 x3a h266 y843 ff3 fs25 fc0 sc0 ls11a ws0\">  <span class=\"ls0\">803  </span></div></td><td class=\"c x671 y39d2 w656 h582\"><div class=\"t m0 x24 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">9.895 </div></td><td class=\"c x5e2 y39d2 w657 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">     16.273  </div></td><td class=\"c x35c y39d2 w658 h582\"><div class=\"t m0 x42 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">                 134 <span class=\"_ _0\"></span> </div></td><td class=\"c x672 y39d2 w653 h582\"><div class=\"t m0 x26 h266 y843 ff3 fs25 fc0 sc0 ls0 ws0\">1.044.407 </div></td></tr></table>A.1.6 <span class=\"_ _41\"> </span>Consolidato prudenzial<span class=\"_ _0\"></span>e - Espo<span class=\"_ _0\"></span>sizioni creditizi<span class=\"_ _0\"></span>e per cassa ver<span class=\"_ _0\"></span>so banche: dina<span class=\"_ _0\"></span>mica delle espo<span class=\"_ _0\"></span>sizioni deteriorate<span class=\"_ _0\"></span> lorde<span class=\"ff2\"> </span>Non presenti alle date di riferimento<span class=\"_ _1\"></span> A.1.6bis C<span class=\"_ _0\"></span>onsolidato pr<span class=\"_ _0\"></span>udenziale -<span class=\"ls10b\">  </span>Esp<span class=\"_ _0\"></span>osizioni crediti<span class=\"_ _0\"></span>zie per <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>verso banch<span class=\"_ _0\"></span>e: dinami<span class=\"_ _0\"></span>ca delle <span class=\"_ _0\"></span>esposizioni <span class=\"_ _0\"></span>lorde ogg<span class=\"_ _0\"></span>etto di<span class=\"_ _0\"></span> concessioni distinte<span class=\"_ _0\"></span> per qualit\u00e0 <span class=\"_ _0\"></span>creditizia<span class=\"ff2\"> </span>Non presenti alle date di riferimento<span class=\"_ _1\"></span>. A.1.7 Esposizi<span class=\"_ _0\"></span>oni creditizie p<span class=\"_ _0\"></span>er cassa verso<span class=\"_ _0\"></span> clientela: dina<span class=\"_ _0\"></span>mica delle espo<span class=\"_ _0\"></span>sizioni deterior<span class=\"_ _0\"></span>ate lorde <table class=\"s wd4a hae9\" id=\"_2ae6ca5f-3f38-468f-9333-cb9b6539695b\"><tr><td></td><td></td><td class=\"c x673 y39d3 wd4b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Inadempienze</div></td><td class=\"c x674 y39d4 wd4c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y39d5 w65b h5c0\"><div class=\"t m0 xdd h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Causali/Categor<span class=\"_ _0\"></span>ie </div></td><td class=\"c x675 y39d5 w4d5 h5c0\"><div class=\"t m0 x3a h7c yc8f ff3 fse fc0 sc0 ls0 ws0\">Sofferenze </div></td><td class=\"c x676 y39d6 wd4d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td class=\"c x677 y39d7 wd4e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">scadute<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x678 y39d8 wd4f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y39d9 w65b h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">A. Esposizione<span class=\"_ _0\"></span> lorda iniziale<span class=\"_ _0\"></span> </div></td><td class=\"c x675 y39d9 w4d5 h550\"><div class=\"t m0 x4f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">156.896 </div></td><td class=\"c x679 y39d9 w65c h550\"><div class=\"t m0 x4f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">214.606 </div></td><td class=\"c x67a y39d9 w65d h550\"><div class=\"t m0 x4f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">15.091 </div></td></tr><tr><td class=\"c x259 y39da w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate </div></td><td class=\"c x675 y39da w4d5 h550\"><div class=\"t m0 x95 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x679 y39da w65c h550\"><div class=\"t m0 x95 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x67a y39da w65d h550\"><div class=\"t m0 x38 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y39db w65b h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Variazioni in au<span class=\"_ _0\"></span>mento </div></td><td class=\"c x675 y39db w4d5 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">               59.<span class=\"_ _0\"></span>717  </div></td><td class=\"c x679 y39db w65c h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         184.424 <span class=\"_ _0\"></span> </div></td><td class=\"c x67a y39db w65d h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         30.003  </div></td></tr><tr><td class=\"c x259 y39dc w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.1 ingressi da <span class=\"_ _0\"></span>esposizioni non<span class=\"_ _0\"></span> deteriorate </div></td><td class=\"c x675 y39dc w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     297 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39dc w65c h550\"><div class=\"t m0 x27 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">         126.800  </div></td><td class=\"c x67a y39dc w65d h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">         20.074  </div></td></tr><tr><td class=\"c x259 y39dd w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.2 ingressi da <span class=\"_ _0\"></span>attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie impa<span class=\"_ _0\"></span>ired acquisite<span class=\"_ _0\"></span> o originate </div></td><td class=\"c x675 y39dd w4d5 h550\"><div class=\"t m0 x8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td><td class=\"c x679 y39dd w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            1.530  </div></td><td class=\"c x67a y39dd w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               38 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39de w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.3 trasferime<span class=\"_ _0\"></span>nti da altre c<span class=\"_ _0\"></span>ategorie di esposi<span class=\"_ _0\"></span>zioni deteriorat<span class=\"_ _0\"></span>e </div></td><td class=\"c x675 y39de w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                58.859<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39de w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          10.626  </div></td><td class=\"c x67a y39de w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          1.335 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39df w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.4 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza cance<span class=\"_ _0\"></span>llazioni </div></td><td class=\"c x675 y39df w4d5 h550\"><div class=\"t m0 x8 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td><td class=\"c x679 y39df w65c h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">2 </span> </div></td><td class=\"c x67a y39df w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e0 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">B.5 altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to </div></td><td class=\"c x675 y39e0 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                     561 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39e0 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          45.466  </div></td><td class=\"c x67a y39e0 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          8.556 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e1 w65b h550\"><div class=\"t m0 xdd h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Variazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x675 y39e1 w4d5 h550\"><div class=\"t m0 x67 h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">               64.<span class=\"_ _0\"></span>640  </div></td><td class=\"c x679 y39e1 w65c h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         187.525 <span class=\"_ _0\"></span> </div></td><td class=\"c x67a y39e1 w65d h550\"><div class=\"t m0 x3a h7c yf55 ff3 fse fc0 sc0 ls0 ws0\">         26.000  </div></td></tr><tr><td class=\"c x259 y39e2 w65b h5b3\"><div class=\"t m0 x30 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">C.1 uscite vers<span class=\"_ _0\"></span>o esposizioni n<span class=\"_ _0\"></span>on deter<span class=\"_ _0\"></span>iorate </div></td><td class=\"c x675 y39e2 w4d5 h5b3\"><div class=\"t m0 xdd h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">                     329 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39e2 w65c h5b3\"><div class=\"t m0 x31 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">          21.542  </div></td><td class=\"c x67a y39e2 w65d h5b3\"><div class=\"t m0 x24 h3b y20c6 ff2 fse fc0 sc0 ls0 ws0\">          6.934 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e3 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.2 write-off<span class=\"_ _0\"></span> </div></td><td class=\"c x675 y39e3 w4d5 h550\"><div class=\"t m0 x42 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                1.749 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y39e3 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               120  </div></td><td class=\"c x67a y39e3 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 <span class=\"ls10d\">1 </span> </div></td></tr><tr><td class=\"c x259 y39e4 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.3 incassi </div></td><td class=\"c x675 y39e4 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                27.773<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39e4 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          71.369  </div></td><td class=\"c x67a y39e4 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          7.797 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e5 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.4 realizzi per<span class=\"_ _0\"></span> cessioni </div></td><td class=\"c x675 y39e5 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                12.781<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39e5 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          20.448  </div></td><td class=\"c x67a y39e5 w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e6 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 perdite da<span class=\"_ _0\"></span> cessione </div></td><td class=\"c x675 y39e6 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                21.854<span class=\"_ _0\"></span>  </div></td><td class=\"c x679 y39e6 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          14.011  </div></td><td class=\"c x67a y39e6 w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e7 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 trasferime<span class=\"_ _0\"></span>nti ad altre c<span class=\"_ _0\"></span>ategorie di es<span class=\"_ _0\"></span>posizioni deter<span class=\"_ _0\"></span>iorate </div></td><td class=\"c x675 y39e7 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">74 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x679 y39e7 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          59.898  </div></td><td class=\"c x67a y39e7 w65d h550\"><div class=\"t m0 x3a h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">         10.848  </div></td></tr><tr><td class=\"c x259 y39e8 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.7 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza cance<span class=\"_ _0\"></span>llazioni </div></td><td class=\"c x675 y39e8 w4d5 h550\"><div class=\"t m0 x26 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                       -<span class=\"_ _0\"></span>    </div></td><td class=\"c x679 y39e8 w65c h550\"><div class=\"t m0 xb6 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                  <span class=\"ls3f\">2 </span> </div></td><td class=\"c x67a y39e8 w65d h550\"><div class=\"t m0 xc5 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39e9 w65b h550\"><div class=\"t m0 x30 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">C.8 altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x675 y39e9 w4d5 h550\"><div class=\"t m0 xdd h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">80 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x679 y39e9 w65c h550\"><div class=\"t m0 x31 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               135  </div></td><td class=\"c x67a y39e9 w65d h550\"><div class=\"t m0 x24 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">             420 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x259 y39ea w65b h550\"><div class=\"t m0 xdd h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">D. Esposizione l<span class=\"_ _0\"></span>orda finale </div></td><td class=\"c x675 y39ea w4d5 h550\"><div class=\"t m0 x67 h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">             151.97<span class=\"_ _0\"></span>3  </div></td><td class=\"c x679 y39ea w65c h550\"><div class=\"t m0 x3a h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">         211.505 <span class=\"_ _0\"></span> </div></td><td class=\"c x67a y39ea w65d h550\"><div class=\"t m0 x3a h7c yf4 ff3 fse fc0 sc0 ls0 ws0\">         19.094  </div></td></tr><tr><td class=\"c x259 y39eb w65b h550\"><div class=\"t m0 x30 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate </div></td><td class=\"c x675 y39eb w4d5 h550\"><div class=\"t m0 x8 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td><td class=\"c x679 y39eb w65c h550\"><div class=\"t m0 x31 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">               640  </div></td><td class=\"c x67a y39eb w65d h550\"><div class=\"t m0 x24 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">          1.147 <span class=\"_ _0\"></span> </div></td></tr></table>A.1.7bis Con<span class=\"_ _0\"></span>solidato prudenzial<span class=\"_ _0\"></span>e <span class=\"ff4\">\u2013</span> Esposizioni credit<span class=\"_ _0\"></span>izie per ca<span class=\"_ _0\"></span>ssa verso client<span class=\"_ _0\"></span>ela: dinamica d<span class=\"_ _0\"></span>elle esposizi<span class=\"_ _0\"></span>oni lorde oggetto di con<span class=\"_ _0\"></span>cessioni distinte <span class=\"_ _0\"></span>per qualit\u00e0 creditizia<span class=\"_ _0\"></span><span class=\"ff2 fsb\"> </span><table class=\"s wd50 haea\" id=\"_6f0c7825-7ccf-4e27-8f18-20198f5b7410\"><tr><td class=\"c x27f y39ec w65e h701\"><div class=\"t m0 x67 h565 y2580 ff3 fse fc0 sc0 ls0 ws0\">Causali/Qualit\u00e0<span class=\"_ _0\"></span><span class=\"ff2 fsb\"> </span></div></td><td class=\"c x67b y39ed wd51 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni ogg<span class=\"_ _0\"></span>etto di<span class=\"_ _324\"> </span></div></td><td class=\"c x67c y39ed wd52 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni ogg<span class=\"_ _0\"></span>etto di conce<span class=\"_ _0\"></span>ssioni:<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x67d y39ee wd53 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">concessioni: deterior<span class=\"_ _0\"></span>ate<span class=\"_ _324\"> </span></div></td><td class=\"c x67e y39ee wd54 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">non deteriorate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y39ef w65e h550\"><div class=\"t m0 x67 h3 yf4 ff3 fse fc0 sc0 ls0 ws0\">A. Esposizione<span class=\"_ _0\"></span> lorda iniziale<span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y39ef w65f h550\"><div class=\"t m0 x18 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">92.309<span class=\"ff3\"> </span></div></td><td class=\"c x577 y39ef w660 h550\"><div class=\"t m0 x14f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">78.545<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x27f y39f0 w65e h550\"><div class=\"t m0 x3a h3 yf4 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate<span class=\"fs0\"> </span></div></td><td class=\"c x411 y39f0 w65f h550\"><div class=\"t m0 x5e h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y39f0 w660 h550\"><div class=\"t m0 x39 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y39f1 w65e h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">B. Variazioni in au<span class=\"_ _0\"></span>mento<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y39f1 w65f h550\"><div class=\"t m0 x18 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">92.607<span class=\"ff2\"> </span></div></td><td class=\"c x577 y39f1 w660 h550\"><div class=\"t m0 x3d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          58.413 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x37b y39f2 wd55 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.1 ingressi da <span class=\"_ _0\"></span>esposizioni non<span class=\"_ _0\"></span> deteriorate<span class=\"_ _0\"></span> non</div></td><td class=\"c x411 y39f3 w65f h5a2\"><div class=\"t m0 x136 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">            2.092 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y39f3 w660 h5a2\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          38.073 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y39f4 wd56 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y39f5 wd57 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.2 ingressi da <span class=\"_ _0\"></span>esposizioni non<span class=\"_ _0\"></span> deteriorate</div></td><td class=\"c x411 y39f6 w65f h5a2\"><div class=\"t m0 x136 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">          14.094 <span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x37b y39f7 wd56 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y39f8 wd58 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.3 ingressi da <span class=\"_ _0\"></span>esposizioni og<span class=\"_ _0\"></span>getto di</div></td><td></td><td class=\"c x577 y39f9 w660 h27e\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          13.013 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y39fa wd59 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni d<span class=\"_ _0\"></span>eteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y39fb wd5a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.4 ingressi da es<span class=\"_ _0\"></span>posizioni det<span class=\"_ _0\"></span>eriorate non</div></td><td class=\"c x411 y39fc w65f h648\"><div class=\"t m0 x136 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">          61.732 <span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x37b y39fd wd5b ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essione<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y39fe w65e h550\"><div class=\"t m0 x3a h3 yf4 ff2 fse fc0 sc0 ls0 ws0\">B.5 altre var<span class=\"_ _0\"></span>iazioni in aumen<span class=\"_ _0\"></span>to<span class=\"fs0\"> </span></div></td><td class=\"c x411 y39fe w65f h550\"><div class=\"t m0 x136 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">          14.689 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y39fe w660 h550\"><div class=\"t m0 x100 h3b yf4 ff2 fse fc0 sc0 ls0 ws0\">            7.327 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y39ff w65e h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">C. Variazioni in dimin<span class=\"_ _0\"></span>uzione<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y39ff w65f h550\"><div class=\"t m0 x136 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">        102.707 <span class=\"ff2\"> </span></div></td><td class=\"c x577 y39ff w660 h550\"><div class=\"t m0 x3d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          67.724 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x37b y3a00 wd5c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.1 uscite vers<span class=\"_ _0\"></span>o esposizioni n<span class=\"_ _0\"></span>on deteriorate</div></td><td></td><td class=\"c x577 y3a01 w660 h5a2\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          40.939 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y3a02 wa8a ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">non oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y3a03 wd5d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.2 uscite vers<span class=\"_ _0\"></span>o esposizioni n<span class=\"_ _0\"></span>on deter<span class=\"_ _0\"></span>iorate</div></td><td class=\"c x411 y3a04 w65f h5a2\"><div class=\"t m0 x136 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">          13.259 <span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x37b y3a05 wd56 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">oggetto di conc<span class=\"_ _0\"></span>essioni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x37b y3a06 wd5e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.3 uscite vers<span class=\"_ _0\"></span>o esposizioni og<span class=\"_ _0\"></span>getto di</div></td><td></td><td class=\"c x577 y3a07 w660 h27e\"><div class=\"t m0 x100 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">          14.094 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x37b y3a08 wd59 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni d<span class=\"_ _0\"></span>eteriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3a09 w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a09 w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">               833 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a09 w660 h550\"><div class=\"t m0 x39 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0a w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.5 incassi<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0a w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            8.302 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0a w660 h550\"><div class=\"t m0 x100 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          10.405 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0b w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.6 realizzi per<span class=\"_ _0\"></span> cessioni<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0b w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            5.952 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0b w660 h550\"><div class=\"t m0 x100 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                   <span class=\"ls10d\">7 </span> </div></td></tr><tr><td class=\"c x27f y3a0c w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.7 perdite da<span class=\"_ _0\"></span> cessione<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0c w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            6.606 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0c w660 h550\"><div class=\"t m0 x39 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">                 -   <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0d w65e h550\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">C.8 altre varia<span class=\"_ _0\"></span>zioni in diminuz<span class=\"_ _0\"></span>ione<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0d w65f h550\"><div class=\"t m0 x136 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">          67.755 <span class=\"_ _0\"></span> </div></td><td class=\"c x577 y3a0d w660 h550\"><div class=\"t m0 x100 h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">            2.279 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3a0e w65e h550\"><div class=\"t m0 x67 h3 yf55 ff3 fse fc0 sc0 ls0 ws0\">D. Esposizione l<span class=\"_ _0\"></span>orda finale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x411 y3a0e w65f h550\"><div class=\"t m0 x136 h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          82.209 <span class=\"ff2\"> </span></div></td><td class=\"c x577 y3a0e w660 h550\"><div class=\"t m0 x3d h3b yf55 ff3 fse fc0 sc0 ls0 ws0\">          69.234 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3a0f w65e h5b3\"><div class=\"t m0 x3a h3 yf55 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n cancellate<span class=\"fs0\"> </span></div></td><td class=\"c x411 y3a0f w65f h5b3\"><div class=\"t m0 x1c h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x577 y3a0f w660 h5b3\"><div class=\"t m0 xba h3b yf55 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr></table>A.1.9  C<span class=\"_ _0\"></span>onsolidato <span class=\"_ _3f\"> </span>P<span class=\"_ _1\"></span>rudenziale <span class=\"_ _2d\"> </span>-  Espo<span class=\"_ _0\"></span>sizioni  cr<span class=\"_ _0\"></span>editizie  p<span class=\"_ _0\"></span>er <span class=\"_ _2d\"> </span>cassa  d<span class=\"_ _0\"></span>eteriorate <span class=\"_ _2d\"> </span>verso <span class=\"_ _2d\"> </span>clientela: <span class=\"_ _2d\"> </span>dinamica <span class=\"_ _2d\"> </span>delle rettifiche di val<span class=\"_ _0\"></span>ore comples<span class=\"_ _0\"></span>sive  <table class=\"s wd5f haeb\" id=\"_29327f24-da0b-46ab-8143-96813d64bed9\"><tr><td></td><td class=\"c x67f y3a10 w663 h5c4\"><div class=\"t m0 x35 h7c y206f ff3 fse fc0 sc0 ls0 ws0\">Sofferenze </div></td><td></td><td class=\"c x680 y3a11 wd4b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Inadempienze<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x681 y3a11 wd60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni scadute<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x682 y3a12 wd4d ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">probabili<span class=\"_ _324\"> </span></div></td><td class=\"c x683 y3a12 wd4f ha66\" colspan=\"2\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">deteriorate<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3a13 w662 h704\"><div class=\"t m0 xdd h7c y20ce ff3 fse fc0 sc0 ls0 ws0\">Causali/Categor<span class=\"_ _0\"></span>ie </div></td><td class=\"c x684 y3a14 wb3e ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td class=\"c x685 y3a15 wd61 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x686 y3a14 wb3e ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td class=\"c x687 y3a15 wd62 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x688 y3a14 wb3e ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">di cui:<span class=\"_ _324\"> </span></div></td><td class=\"c x689 y3a15 wd62 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">esposizioni<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x67f y3a13 w4c0 h705\"><div class=\"t m0 x3a hfe yeaa ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x68a y3a16 wd63 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td class=\"c x68b y3a13 w531 h705\"><div class=\"t m0 x3a hfe yeaa ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x68c y3a16 wd64 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td><td class=\"c x554 y3a13 w4c0 h705\"><div class=\"t m0 x3a hfe yeaa ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x68d y3a16 wd64 ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">oggetto di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x68e y3a17 wd65 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td class=\"c x68f y3a17 wd66 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td><td class=\"c x690 y3a17 wd66 ha4e\" colspan=\"2\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">concessioni<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3a18 w662 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">A. Rettifiche compl<span class=\"_ _0\"></span>essive ini<span class=\"_ _0\"></span>ziali </div></td><td class=\"c x67f y3a18 w4c0 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 109.007  </div></td><td class=\"c x691 y3a18 w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x68b y3a18 w531 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 74.884  </div></td><td class=\"c x692 y3a18 w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 26.017  </div></td><td class=\"c x554 y3a18 w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 2.390  </div></td><td class=\"c x693 y3a18 w531 h268\"><div class=\"t m0 x47 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 639  </div></td></tr><tr><td class=\"c x5a5 y3a19 wd67 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n</div></td><td class=\"c x67f y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a1a w531 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a1a w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a1a w531 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a1b wae8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a1c w662 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">B. Variazioni in au<span class=\"_ _0\"></span>mento </div></td><td class=\"c x67f y3a1c w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 46.006  </div></td><td class=\"c x691 y3a1c w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 10.212  </div></td><td class=\"c x68b y3a1c w531 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 47.771  </div></td><td class=\"c x692 y3a1c w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 12.993  </div></td><td class=\"c x554 y3a1c w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 3.003  </div></td><td class=\"c x693 y3a1c w531 h268\"><div class=\"t m0 x47 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 352  </div></td></tr><tr><td class=\"c x273 y3a1d wd68 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.1 rettifich<span class=\"_ _0\"></span>e di valore da<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a1e wd69 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">finanziarie imp<span class=\"_ _0\"></span>aired acquisite<span class=\"_ _0\"></span> o</div></td><td class=\"c x67f y3a1f w4c0 h6e2\"><div class=\"t m0 x4e h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a1f w4c0 h6e2\"><div class=\"t m0 x2a h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls133\">X </span> </div></td><td class=\"c x68b y3a1f w531 h6e2\"><div class=\"t m0 x4e h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a1f w4c0 h6e2\"><div class=\"t m0 x2a h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls133\">X </span> </div></td><td class=\"c x554 y3a1f w4c0 h6e2\"><div class=\"t m0 x4e h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a1f w531 h6e2\"><div class=\"t m0 x2a h3b ye78 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls133\">X </span> </div></td></tr><tr><td class=\"c x273 y3a20 wd6a ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">originate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a21 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">B.2 altre rett<span class=\"_ _0\"></span>ifiche di valore </div></td><td class=\"c x67f y3a21 w4c0 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 32.620  </div></td><td class=\"c x691 y3a21 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.941  </div></td><td class=\"c x68b y3a21 w531 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 37.267  </div></td><td class=\"c x692 y3a21 w4c0 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 11.988  </div></td><td class=\"c x554 y3a21 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.206  </div></td><td class=\"c x693 y3a21 w531 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">128 </span> </div></td></tr><tr><td class=\"c x259 y3a22 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">B.3 perdite da<span class=\"_ _0\"></span> cessione </div></td><td class=\"c x67f y3a22 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 3.621  </div></td><td class=\"c x691 y3a22 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.054  </div></td><td class=\"c x68b y3a22 w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 6.737  </div></td><td class=\"c x692 y3a22 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">476 </span> </div></td><td class=\"c x554 y3a22 w4c0 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a22 w531 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a23 wd6b ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.4 trasferime<span class=\"_ _0\"></span>nti da altre c<span class=\"_ _0\"></span>ategorie di</div></td><td class=\"c x67f y3a24 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 9.346  </div></td><td class=\"c x691 y3a24 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 6.844  </div></td><td class=\"c x68b y3a24 w531 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 1.152  </div></td><td class=\"c x692 y3a24 w4c0 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">517 </span> </div></td><td class=\"c x554 y3a24 w4c0 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">356 </span> </div></td><td class=\"c x693 y3a24 w531 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">224 </span> </div></td></tr><tr><td class=\"c x273 y3a25 wd6c ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">esposizioni det<span class=\"_ _0\"></span>eriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a26 wd6d ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">B.5 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza</div></td><td class=\"c x67f y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a27 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a27 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a27 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a28 wd6e ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellazion<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a29 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">B.6 altre variazion<span class=\"_ _0\"></span>i in aumento<span class=\"_ _0\"></span> </div></td><td class=\"c x67f y3a29 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">419 </span> </div></td><td class=\"c x691 y3a29 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">373 </span> </div></td><td class=\"c x68b y3a29 w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.615  </div></td><td class=\"c x692 y3a29 w4c0 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">12 </span> </div></td><td class=\"c x554 y3a29 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">441 </span> </div></td><td class=\"c x693 y3a29 w531 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3a2a w662 h268\"><div class=\"t m0 xdd h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">C. Variazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x67f y3a2a w4c0 h268\"><div class=\"t m0 x31 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 39.511  </div></td><td class=\"c x691 y3a2a w4c0 h268\"><div class=\"t m0 xc5 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 8.722  </div></td><td class=\"c x68b y3a2a w531 h268\"><div class=\"t m0 x31 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 49.438  </div></td><td class=\"c x692 y3a2a w4c0 h268\"><div class=\"t m0 x31 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 14.816  </div></td><td class=\"c x554 y3a2a w4c0 h268\"><div class=\"t m0 xc5 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 2.650  </div></td><td class=\"c x693 y3a2a w531 h268\"><div class=\"t m0 x47 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\"> 671  </div></td></tr><tr><td class=\"c x259 y3a2b w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.1 riprese di<span class=\"_ _0\"></span> valore da va<span class=\"_ _0\"></span>lutazione </div></td><td class=\"c x67f y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.297  </div></td><td class=\"c x691 y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.655  </div></td><td class=\"c x68b y3a2b w531 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 11.954  </div></td><td class=\"c x692 y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 5.993  </div></td><td class=\"c x554 y3a2b w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.049  </div></td><td class=\"c x693 y3a2b w531 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">109 </span> </div></td></tr><tr><td class=\"c x259 y3a2c w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.2 riprese di<span class=\"_ _0\"></span> valore da incasso </div></td><td class=\"c x67f y3a2c w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 9.569  </div></td><td class=\"c x691 y3a2c w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.993  </div></td><td class=\"c x68b y3a2c w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 6.092  </div></td><td class=\"c x692 y3a2c w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.101  </div></td><td class=\"c x554 y3a2c w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">204 </span> </div></td><td class=\"c x693 y3a2c w531 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">15 </span> </div></td></tr><tr><td class=\"c x259 y3a2d w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.3 utili da cess<span class=\"_ _0\"></span>ione </div></td><td class=\"c x67f y3a2d w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.393  </div></td><td class=\"c x691 y3a2d w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">688 </span> </div></td><td class=\"c x68b y3a2d w531 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.031  </div></td><td class=\"c x692 y3a2d w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">150 </span> </div></td><td class=\"c x554 y3a2d w4c0 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a2d w531 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x259 y3a2e w662 h5ef\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.4 write-off<span class=\"_ _0\"></span> </div></td><td class=\"c x67f y3a2e w4c0 h5ef\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 1.749  </div></td><td class=\"c x691 y3a2e w4c0 h5ef\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">833 </span> </div></td><td class=\"c x68b y3a2e w531 h5ef\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">120 </span> </div></td><td class=\"c x692 y3a2e w4c0 h5ef\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a2e w4c0 h5ef\"><div class=\"t m0 x2a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">1 </span> </div></td><td class=\"c x693 y3a2e w531 h5ef\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a2f wd6f ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.5 trasferime<span class=\"_ _0\"></span>nti ad altre c<span class=\"_ _0\"></span>ategorie di</div></td><td class=\"c x67f y3a30 w4c0 h5f8\"><div class=\"t m0 x3f h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">28 </span> </div></td><td class=\"c x691 y3a30 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a30 w531 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 9.493  </div></td><td class=\"c x692 y3a30 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 7.069  </div></td><td class=\"c x554 y3a30 w4c0 h5f8\"><div class=\"t m0 xc5 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> 1.274  </div></td><td class=\"c x693 y3a30 w531 h5f8\"><div class=\"t m0 x47 h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">544 </span> </div></td></tr><tr><td class=\"c x273 y3a31 wd6c ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">esposizioni det<span class=\"_ _0\"></span>eriorate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a32 wd70 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">C.6 modifiche<span class=\"_ _0\"></span> contrattua<span class=\"_ _0\"></span>li senza</div></td><td class=\"c x67f y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a33 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x692 y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x554 y3a33 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x693 y3a33 w531 h5f8\"><div class=\"t m0 x4e h3b y1e05 ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3a34 wd6e ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellazion<span class=\"_ _0\"></span>i<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a35 w662 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">C.7 altre var<span class=\"_ _0\"></span>iazioni in dimin<span class=\"_ _0\"></span>uzione </div></td><td class=\"c x67f y3a35 w4c0 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 25.475  </div></td><td class=\"c x691 y3a35 w4c0 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 2.553  </div></td><td class=\"c x68b y3a35 w531 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> 20.748  </div></td><td class=\"c x692 y3a35 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">503 </span> </div></td><td class=\"c x554 y3a35 w4c0 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">122 </span> </div></td><td class=\"c x693 y3a35 w531 h268\"><div class=\"t m0 x2a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">3 </span> </div></td></tr><tr><td class=\"c x259 y3a36 w662 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">D. Rettifiche comple<span class=\"_ _2\"></span>ssive finali </div></td><td class=\"c x67f y3a36 w4c0 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 115.502  </div></td><td class=\"c x691 y3a36 w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 10.114  </div></td><td class=\"c x68b y3a36 w531 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 73.217  </div></td><td class=\"c x692 y3a36 w4c0 h268\"><div class=\"t m0 x31 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 24.194  </div></td><td class=\"c x554 y3a36 w4c0 h268\"><div class=\"t m0 xc5 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 2.743  </div></td><td class=\"c x693 y3a36 w531 h268\"><div class=\"t m0 x47 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\"> 320  </div></td></tr><tr><td class=\"c x5a5 y3a37 wd67 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni cedute no<span class=\"_ _0\"></span>n</div></td><td class=\"c x67f y3a38 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x691 y3a38 w4c0 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x68b y3a38 w531 h5f8\"><div class=\"t m0 x47 h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">210 </span> </div></td><td class=\"c x692 y3a38 w4c0 h5f8\"><div class=\"t m0 x3f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">14 </span> </div></td><td class=\"c x554 y3a38 w4c0 h5f8\"><div class=\"t m0 x3f h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">49 </span> </div></td><td class=\"c x693 y3a38 w531 h5f8\"><div class=\"t m0 x4e h3b y1e0c ff2 fse fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x273 y3208 wae8 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">cancellate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>A.2     Classificazione delle esposizioni in base ai rating esterni e interni A.2.1 <span class=\"_ _3f\"> </span>Consolidato <span class=\"_ _3b\"> </span>prudenziale<span class=\"_ _0\"></span> <span class=\"_ _3f\"> </span>- <span class=\"_ _3f\"> </span>Distribuzione <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>finanziarie, <span class=\"_ _3b\"> </span>degli <span class=\"_ _3f\"> </span>impegni <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>erogare <span class=\"_ _3b\"> </span>fondi <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>garanzie<span class=\"_ _0\"></span> finanziarie rilas<span class=\"_ _0\"></span>ciate: per clas<span class=\"_ _0\"></span>si di rating ester<span class=\"_ _0\"></span>ni (valori lord<span class=\"_ _0\"></span>i) <table class=\"s wd71 haec\" id=\"_7568c0d8-af68-40dc-b028-6379ef48702c\"><tr><td class=\"c x259 y3a39 w665 h707\"><div class=\"t m0 x36 h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Esposizioni </div></td><td></td><td></td><td></td><td class=\"c x694 y3a3a w66a h268\"><div class=\"t m0 x136 h7c ye80 ff3 fse fc0 sc0 ls0 ws0\">Classi di rating e<span class=\"_ _0\"></span>sterni </div></td><td class=\"c x695 y3a3b wd72 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Classe<span class=\"_ _324\"> </span></div></td><td class=\"c x696 y3a3b wd72 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Classe</div></td><td class=\"c x697 y3a3c wd73 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Senza<span class=\"_ _324\"> </span></div></td><td class=\"c x698 y3a39 w33d h707\"><div class=\"t m0 x3a h7c yf4f ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x694 y3a39 w666 h27e\"><div class=\"t m0 x8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 1 </div></td><td class=\"c x36b y3a39 w3e6 h27e\"><div class=\"t m0 xdd h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 2 </div></td><td class=\"c x699 y3a39 w14c h27e\"><div class=\"t m0 x3b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 3 </div></td><td class=\"c x69a y3a39 w667 h27e\"><div class=\"t m0 x3b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Classe 4 </div></td><td></td><td></td><td class=\"c x69b y3a3d wd74 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">rating<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x69c y3a3e wd75 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">5<span class=\"_ _324\"> </span></div></td><td class=\"c x418 y3a3e wd75 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">6<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x273 y3a3f wd76 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a40 w666 h5c8\"><div class=\"t m0 x131 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">89.883  </div></td><td class=\"c x36b y3a40 w3e6 h5c8\"><div class=\"t m0 x3b h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">425.493  </div></td><td class=\"c x699 y3a40 w14c h5c8\"><div class=\"t m0 x67 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">3.497.224  </div></td><td class=\"c x69a y3a40 w667 h5c8\"><div class=\"t m0 x4d h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">653.457  </div></td><td class=\"c x69d y3a40 w668 h5c8\"><div class=\"t m0 x71 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">112.870  </div></td><td class=\"c x269 y3a40 w401 h5c8\"><div class=\"t m0 x4b h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">29.281  </div></td><td class=\"c x69e y3a40 w66b h5c8\"><div class=\"t m0 x8 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">10.991.321  </div></td><td class=\"c x698 y3a40 w542 h5c8\"><div class=\"t m0 x8 h7c y2127 ff3 fse fc0 sc0 ls0 ws0\">15.799.529  </div></td></tr><tr><td class=\"c x273 y3a41 wd77 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">al costo ammortiz<span class=\"_ _0\"></span>zato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a42 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a42 w666 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">82.198  </div></td><td class=\"c x36b y3a42 w3e6 h268\"><div class=\"t m0 x8 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">410.709  </div></td><td class=\"c x699 y3a42 w14c h268\"><div class=\"t m0 x67 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">3.429.295  </div></td><td class=\"c x69a y3a42 w667 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">546.911  </div></td><td class=\"c x69d y3a42 w668 h268\"><div class=\"t m0 x4b h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">59.220  </div></td><td class=\"c x269 y3a42 w401 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.920  </div></td><td class=\"c x69e y3a42 w66b h268\"><div class=\"t m0 x4d h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">9.112.007  </div></td><td class=\"c x698 y3a42 w542 h268\"><div class=\"t m0 x8 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">13.648.260  </div></td></tr><tr><td class=\"c x259 y3a43 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a43 w666 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.685  </div></td><td class=\"c x36b y3a43 w3e6 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">14.784  </div></td><td class=\"c x699 y3a43 w14c h268\"><div class=\"t m0 x24 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">67.680  </div></td><td class=\"c x69a y3a43 w667 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">105.688  </div></td><td class=\"c x69d y3a43 w668 h268\"><div class=\"t m0 x4b h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">47.099  </div></td><td class=\"c x269 y3a43 w401 h268\"><div class=\"t m0 x4b h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">21.361  </div></td><td class=\"c x69e y3a43 w66b h268\"><div class=\"t m0 x4d h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">1.516.224  </div></td><td class=\"c x698 y3a43 w542 h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">1.780.521  </div></td></tr><tr><td class=\"c x259 y3a44 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a44 w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a44 w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a44 w14c h268\"><div class=\"t m0 xbe h3b ye80 ff2 fse fc0 sc0 ls3f ws0\">27 <span class=\"ls0\"> </span></div></td><td class=\"c x69a y3a44 w667 h268\"><div class=\"t m0 x47 h3b ye80 ff2 fse fc0 sc0 ls3f ws0\">858 <span class=\"ls0\"> </span></div></td><td class=\"c x69d y3a44 w668 h268\"><div class=\"t m0 x3a h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">6.551  </div></td><td class=\"c x269 y3a44 w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a44 w66b h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">355.788  </div></td><td class=\"c x698 y3a44 w542 h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">363.224  </div></td></tr><tr><td class=\"c x259 y3a45 w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a45 w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a45 w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a45 w14c h268\"><div class=\"t m0 x35 h3b ye80 ff2 fse fc0 sc0 ls3f ws0\">222 <span class=\"ls0\"> </span></div></td><td class=\"c x69a y3a45 w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a45 w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a45 w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a45 w66b h268\"><div class=\"t m0 x35 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.302  </div></td><td class=\"c x698 y3a45 w542 h268\"><div class=\"t m0 x35 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">7.524  </div></td></tr><tr><td class=\"c x273 y3a46 wd78 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">B. Attivit\u00e0 finanziar<span class=\"_ _0\"></span>ie valutate al<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a47 wd79 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fair value con imp<span class=\"_ _0\"></span>atto sulla<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a48 w666 h708\"><div class=\"t m0 xc5 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">4.887  </div></td><td class=\"c x36b y3a48 w3e6 h708\"><div class=\"t m0 x3f h3b y11ce ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x699 y3a48 w14c h708\"><div class=\"t m0 x30 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">686.466  </div></td><td class=\"c x69a y3a48 w667 h708\"><div class=\"t m0 x31 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">16.823  </div></td><td class=\"c x69d y3a48 w668 h708\"><div class=\"t m0 x1f3 h3b y11ce ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x269 y3a48 w401 h708\"><div class=\"t m0 x1f3 h3b y11ce ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69e y3a48 w66b h708\"><div class=\"t m0 xb6 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">278.957  </div></td><td class=\"c x698 y3a48 w542 h708\"><div class=\"t m0 xb6 h7c y11ce ff3 fse fc0 sc0 ls0 ws0\">987.133  </div></td></tr><tr><td class=\"c x273 y3a49 wd7a ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">redditivit\u00e0 comple<span class=\"_ _0\"></span>ssiva<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a4a w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a4a w666 h268\"><div class=\"t m0 xc5 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">4.887  </div></td><td class=\"c x36b y3a4a w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4a w14c h268\"><div class=\"t m0 x30 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">686.466  </div></td><td class=\"c x69a y3a4a w667 h268\"><div class=\"t m0 x131 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">16.823  </div></td><td class=\"c x69d y3a4a w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4a w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4a w66b h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">278.957  </div></td><td class=\"c x698 y3a4a w542 h268\"><div class=\"t m0 xb6 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">987.133  </div></td></tr><tr><td class=\"c x259 y3a4b w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a4b w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a4b w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4b w14c h268\"><div class=\"t m0 x8f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a4b w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a4b w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4b w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4b w66b h268\"><div class=\"t m0 x138 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a4b w542 h268\"><div class=\"t m0 x9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a4c w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a4c w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a4c w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4c w14c h268\"><div class=\"t m0 x8f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a4c w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a4c w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4c w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4c w66b h268\"><div class=\"t m0 x138 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a4c w542 h268\"><div class=\"t m0 x9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a4d w665 h268\"><div class=\"t m0 xdd h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a4d w666 h268\"><div class=\"t m0 xa0 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a4d w3e6 h268\"><div class=\"t m0 x3f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a4d w14c h268\"><div class=\"t m0 x8f h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a4d w667 h268\"><div class=\"t m0 x4e h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a4d w668 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a4d w401 h268\"><div class=\"t m0 x1f3 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a4d w66b h268\"><div class=\"t m0 x138 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a4d w542 h268\"><div class=\"t m0 x9 h3b ye80 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3a4e wd7b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">C. Attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie in cor<span class=\"_ _0\"></span>so di<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a4f w666 h597\"><div class=\"t m0 xa0 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x36b y3a4f w3e6 h597\"><div class=\"t m0 x3f h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x699 y3a4f w14c h597\"><div class=\"t m0 x8f h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69a y3a4f w667 h597\"><div class=\"t m0 x4e h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69d y3a4f w668 h597\"><div class=\"t m0 x1f3 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x269 y3a4f w401 h597\"><div class=\"t m0 x1f3 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x69e y3a4f w66b h597\"><div class=\"t m0 x138 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x698 y3a4f w542 h597\"><div class=\"t m0 x9 h3b y1df9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x273 y3a50 wd7c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">dismissione<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a51 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a51 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a51 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a51 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a51 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a51 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a51 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a51 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a51 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a52 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a52 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a52 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a52 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a52 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a52 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a52 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a52 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a52 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a53 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a53 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a53 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a53 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a53 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a53 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a53 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a53 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a53 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a54 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a54 w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36b y3a54 w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x699 y3a54 w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69a y3a54 w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69d y3a54 w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x269 y3a54 w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x69e y3a54 w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x698 y3a54 w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3a55 w665 h5ef\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B+C) </div></td><td class=\"c x694 y3a55 w666 h5ef\"><div class=\"t m0 x131 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">94.770  </div></td><td class=\"c x36b y3a55 w3e6 h5ef\"><div class=\"t m0 x3b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">425.493  </div></td><td class=\"c x699 y3a55 w14c h5ef\"><div class=\"t m0 x67 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">4.183.690  </div></td><td class=\"c x69a y3a55 w667 h5ef\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">670.280  </div></td><td class=\"c x69d y3a55 w668 h5ef\"><div class=\"t m0 x71 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">112.870  </div></td><td class=\"c x269 y3a55 w401 h5ef\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">29.281  </div></td><td class=\"c x69e y3a55 w66b h5ef\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">11.270.278  </div></td><td class=\"c x698 y3a55 w542 h5ef\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">16.786.662  </div></td></tr><tr><td class=\"c x273 y3a56 wd7d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">D. Impegni a eroga<span class=\"_ _0\"></span>re fondi e<span class=\"_ _324\"> </span></div></td><td class=\"c x694 y3a57 w666 h597\"><div class=\"t m0 x131 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">63.948  </div></td><td class=\"c x36b y3a57 w3e6 h597\"><div class=\"t m0 x3b h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">289.088  </div></td><td class=\"c x699 y3a57 w14c h597\"><div class=\"t m0 x30 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">365.903  </div></td><td class=\"c x69a y3a57 w667 h597\"><div class=\"t m0 x4d h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">173.773  </div></td><td class=\"c x69d y3a57 w668 h597\"><div class=\"t m0 x4b h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">28.053  </div></td><td class=\"c x269 y3a57 w401 h597\"><div class=\"t m0 x4b h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">16.308  </div></td><td class=\"c x69e y3a57 w66b h597\"><div class=\"t m0 x30 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">2.869.523  </div></td><td class=\"c x698 y3a57 w542 h597\"><div class=\"t m0 x30 h7c y1df9 ff3 fse fc0 sc0 ls0 ws0\">3.806.596  </div></td></tr><tr><td class=\"c x273 y3a58 wd7e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">garanzie finanziarie<span class=\"_ _0\"></span> rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a59 w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Primo stadio </div></td><td class=\"c x694 y3a59 w666 h268\"><div class=\"t m0 x131 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">57.526  </div></td><td class=\"c x36b y3a59 w3e6 h268\"><div class=\"t m0 x8 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">284.102  </div></td><td class=\"c x699 y3a59 w14c h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">350.070  </div></td><td class=\"c x69a y3a59 w667 h268\"><div class=\"t m0 x3a h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">168.078  </div></td><td class=\"c x69d y3a59 w668 h268\"><div class=\"t m0 x4b h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">22.550  </div></td><td class=\"c x269 y3a59 w401 h268\"><div class=\"t m0 x4b h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">15.158  </div></td><td class=\"c x69e y3a59 w66b h268\"><div class=\"t m0 x4d h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">2.754.303  </div></td><td class=\"c x698 y3a59 w542 h268\"><div class=\"t m0 x30 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">3.651.787  </div></td></tr><tr><td class=\"c x259 y3a5a w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Secondo stad<span class=\"_ _0\"></span>io </div></td><td class=\"c x694 y3a5a w666 h268\"><div class=\"t m0 xc5 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">6.422  </div></td><td class=\"c x36b y3a5a w3e6 h268\"><div class=\"t m0 x27 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.986  </div></td><td class=\"c x699 y3a5a w14c h268\"><div class=\"t m0 x24 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">15.833  </div></td><td class=\"c x69a y3a5a w667 h268\"><div class=\"t m0 xc5 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">4.695  </div></td><td class=\"c x69d y3a5a w668 h268\"><div class=\"t m0 x3a h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">5.503  </div></td><td class=\"c x269 y3a5a w401 h268\"><div class=\"t m0 x3a h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">1.150  </div></td><td class=\"c x69e y3a5a w66b h268\"><div class=\"t m0 x4c h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">91.438  </div></td><td class=\"c x698 y3a5a w542 h268\"><div class=\"t m0 xb6 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">130.027  </div></td></tr><tr><td class=\"c x259 y3a5b w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Terzo stadio<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a5b w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36b y3a5b w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x699 y3a5b w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69a y3a5b w667 h268\"><div class=\"t m0 xc5 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">1.000  </div></td><td class=\"c x69d y3a5b w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3a5b w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3a5b w66b h268\"><div class=\"t m0 x4c h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">23.782  </div></td><td class=\"c x698 y3a5b w542 h268\"><div class=\"t m0 x4c h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">24.782  </div></td></tr><tr><td class=\"c x259 y3a5c w665 h268\"><div class=\"t m0 xdd h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">- Impaired acqu<span class=\"_ _0\"></span>isite o origin<span class=\"_ _0\"></span>ate </div></td><td class=\"c x694 y3a5c w666 h268\"><div class=\"t m0 xa0 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36b y3a5c w3e6 h268\"><div class=\"t m0 x3f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x699 y3a5c w14c h268\"><div class=\"t m0 x8f h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69a y3a5c w667 h268\"><div class=\"t m0 x4e h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69d y3a5c w668 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3a5c w401 h268\"><div class=\"t m0 x1f3 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3a5c w66b h268\"><div class=\"t m0 x138 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3a5c w542 h268\"><div class=\"t m0 x9 h3b y13cc ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3a5d w665 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale (D) </div></td><td class=\"c x694 y3a5d w666 h268\"><div class=\"t m0 x131 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">63.948  </div></td><td class=\"c x36b y3a5d w3e6 h268\"><div class=\"t m0 x3b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">289.088  </div></td><td class=\"c x699 y3a5d w14c h268\"><div class=\"t m0 x30 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">365.903  </div></td><td class=\"c x69a y3a5d w667 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">173.773  </div></td><td class=\"c x69d y3a5d w668 h268\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">28.053  </div></td><td class=\"c x269 y3a5d w401 h268\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">16.308  </div></td><td class=\"c x69e y3a5d w66b h268\"><div class=\"t m0 x30 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">2.869.523  </div></td><td class=\"c x698 y3a5d w542 h268\"><div class=\"t m0 x30 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">3.806.596  </div></td></tr><tr><td class=\"c x259 y3a5e w665 h268\"><div class=\"t m0 xdd h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B+C+D)<span class=\"_ _0\"></span> </div></td><td class=\"c x694 y3a5e w666 h268\"><div class=\"t m0 x3a h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">158.718  </div></td><td class=\"c x36b y3a5e w3e6 h268\"><div class=\"t m0 x3b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">714.581  </div></td><td class=\"c x699 y3a5e w14c h268\"><div class=\"t m0 x67 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">4.549.593  </div></td><td class=\"c x69a y3a5e w667 h268\"><div class=\"t m0 x4d h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">844.053  </div></td><td class=\"c x69d y3a5e w668 h268\"><div class=\"t m0 x71 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">140.923  </div></td><td class=\"c x269 y3a5e w401 h268\"><div class=\"t m0 x4b h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">45.589  </div></td><td class=\"c x69e y3a5e w66b h268\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">14.139.801  </div></td><td class=\"c x698 y3a5e w542 h268\"><div class=\"t m0 x8 h7c y13cc ff3 fse fc0 sc0 ls0 ws0\">20.593.258  </div></td></tr></table>L'attribuzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rating <span class=\"_ _3\"></span>esterni <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>riferisce <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>propriet\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>alle posizioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>finanziamento <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>l\u2019ECAI <span class=\"_ _3\"></span>(External <span class=\"_ _3\"></span>Credit <span class=\"_ _1\"></span>Assessment <span class=\"_ _3\"></span>Institution) <span class=\"_ _3\"></span>Cerved <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>attribuito un rating sul rischio di credito<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Di <span class=\"_ _3\"></span>seguito, <span class=\"_ _29\"></span>si <span class=\"_ _29\"></span>fornisce <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>tabella <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>raccordo <span class=\"_ _29\"></span>tra <span class=\"_ _29\"></span>le <span class=\"_ _3\"></span>clas<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>rating <span class=\"_ _29\"></span>indicate <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _3\"></span>tabella <span class=\"_ _29\"></span>A.2.1 <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>quelle<span class=\"_ _1\"></span> fornite <span class=\"_ _2\"></span>dalle <span class=\"_ _0\"></span>ECAI <span class=\"_ _2\"></span>Moody's <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Mode <span class=\"_ _0\"></span>Finance, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>ag<span class=\"_ _1\"></span>enzie <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>fa <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>il Gruppo <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>determinazione dei rating esterni.  <table class=\"s wd7f haed\" id=\"_4e83ec1c-1f04-44b1-b504-e606f0a3e312\"><tr><td class=\"c x6a0 y3a5f w66c h307\"><div class=\"t m0 x8b h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Classi di merito di <span class=\"_ _0\"></span>credito </div></td><td class=\"c x6a1 y3a5f w66d h307\"><div class=\"t m0 x2f h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Rating Moody'<span class=\"_ _0\"></span>s </div></td><td class=\"c x6a2 y3a5f w66e h307\"><div class=\"t m0 x2e h7c y11ba ff3 fse fc0 sc0 ls0 ws0\">Mode finance </div></td></tr><tr><td class=\"c x6a0 y3a60 w66c h1e\"><div class=\"t m0 x18 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x6a1 y3a60 w66d h1e\"><div class=\"t m0 x36 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da Aaa a Aa3<span class=\"_ _0\"></span> </div></td><td class=\"c x6a2 y3a60 w66e h1e\"><div class=\"t m0 x2e h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da EA1 a EA2-<span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x6a0 y3a61 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x6a1 y3a61 w66d h307\"><div class=\"t m0 x75 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da A1 a A3 </div></td><td class=\"c x6a2 y3a61 w66e h307\"><div class=\"t m0 x3f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da EA3+ a EA3- </div></td></tr><tr><td class=\"c x6a0 y3a62 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">3 </div></td><td class=\"c x6a1 y3a62 w66d h307\"><div class=\"t m0 x4e h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da Baa1 a Baa3<span class=\"_ _0\"></span> </div></td><td class=\"c x6a2 y3a62 w66e h307\"><div class=\"t m0 xa8 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da EB1+ a EB1- </div></td></tr><tr><td class=\"c x6a0 y3a63 w66c h1e\"><div class=\"t m0 x18 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x6a1 y3a63 w66d h1e\"><div class=\"t m0 x9 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da Ba1 a Ba3 </div></td><td class=\"c x6a2 y3a63 w66e h1e\"><div class=\"t m0 xa8 h3b y20ad ff2 fse fc0 sc0 ls0 ws0\">da EB2+ a EB2- </div></td></tr><tr><td class=\"c x6a0 y3a64 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x6a1 y3a64 w66d h307\"><div class=\"t m0 x1f1 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da B1 a B3 </div></td><td class=\"c x6a2 y3a64 w66e h307\"><div class=\"t m0 xa8 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">da EB3+ a EB3- </div></td></tr><tr><td class=\"c x6a0 y3a65 w66c h307\"><div class=\"t m0 x18 h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x6a1 y3a65 w66d h307\"><div class=\"t m0 x2f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\">Caa1 e inferior<span class=\"_ _0\"></span>i </div></td><td class=\"c x6a2 y3a65 w66e h307\"><div class=\"t m0 x3f h3b y11ba ff2 fse fc0 sc0 ls0 ws0\"> EC1+ e inferiori </div></td></tr></table>A.2.2  Consolidato<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>prudenziale <span class=\"_ _29\"></span><span class=\"ff4\">\u2013<span class=\"_ _1\"></span></span> <span class=\"_ _29\"></span>Distribuzione <span class=\"_ _29\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _29\"></span>finanziarie, <span class=\"_ _29\"></span>degli <span class=\"_ _3b\"> </span>impegni <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>erogare <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span> delle garanzie finanziarie rilasciate<span class=\"_ _1\"></span>: per classi di rating interni<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Consolidato <span class=\"_ _3\"></span>prudenzial<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span><span class=\"ff4\">\u2013</span> <span class=\"_ _3\"></span>Distribuzione <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>ie, <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>impegni <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>erogare <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>gara<span class=\"_ _0\"></span>nzie <span class=\"_ _3\"></span>finanziarie<span class=\"_ _0\"></span> rilasciate per cla<span class=\"_ _0\"></span>ssi di rating int<span class=\"_ _0\"></span>erni (valori lordi)<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Il Gruppo non utiliz<span class=\"_ _1\"></span>za modelli di rating interno per la determinazione dei requisi<span class=\"_ _1\"></span>ti patrimoniali.<span class=\"_ _3\"></span> Il <span class=\"_ _29\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3b\"></span>utilizza, <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>fini <span class=\"_ _3b\"> </span>gestionali, <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>modello <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>rati<span class=\"_ _1\"></span>ng <span class=\"_ _29\"></span>orientato <span class=\"_ _3b\"> </span>alla <span class=\"_ _3b\"></span>valutazione <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>clientela <span class=\"_ _3b\"> </span>Privati<span class=\"_ _1\"></span> Consumatori e alla clientela Imprese (Imprese R<span class=\"_ _1\"></span>etail, Corporate e Finanziarie e Is<span class=\"_ _1\"></span>tituzionali)<span class=\"_ _1\"></span> Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>segu<span class=\"_ _1\"></span>ente, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>le espos<span class=\"_ _1\"></span>izioni <span class=\"_ _3\"></span>in bonis<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>appartenenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>egmenti <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>sopra, si riporta l\u2019incidenza di ogni class<span class=\"_ _1\"></span>e di rating rispetto al totale delle esposizio<span class=\"_ _1\"></span>ni.<span class=\"_ _1\"></span><span class=\"ff2\"> </span><table class=\"s wd80 haee\" id=\"_b1385651-8bda-4c29-a337-b31833025e49\"><tr><td></td><td></td><td class=\"c x6a4 y3a66 w670 h5e8\"><div class=\"t m0 x97 h70a y4ff ff3 fs17 fc0 sc0 ls0 ws0\">Classi di rating interni </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x6a5 y3a67 w66f h6b5\"><div class=\"t m0 xdd h70a y103 ff3 fs17 fc0 sc0 ls0 ws0\">Esposizioni  </div></td><td class=\"c x6a4 y3a67 w65c h70b\"><div class=\"t m0 x24 h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">da 1 a 4 </div></td><td class=\"c x6a6 y3a67 w65c h70b\"><div class=\"t m0 x24 h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">da 5 a 6 </div></td><td class=\"c x6a7 y3a67 w671 h70b\"><div class=\"t m0 x4b h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">da 7 a 10 </div></td><td class=\"c x6a8 y3a69 wd81 haef\"><div class=\"t m0 x23f h70a y3a68 ff3 fs17 fc0 sc0 ls0 ws0\">Finanziarie e<span class=\"_ _324\"> </span></div></td><td class=\"c x6a9 y3a67 w332 h70b\"><div class=\"t m0 x27 h70a ydf1 ff3 fs17 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x6aa y3a6a wd82 haef\"><div class=\"t m0 x23f h70a y3a68 ff3 fs17 fc0 sc0 ls0 ws0\">Istituzionali<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x6a5 y3a6b w66f h6ab\"><div class=\"t m0 xdd h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">Esposizioni per cass<span class=\"_ _0\"></span>a </div></td><td class=\"c x6a4 y3a6b w65c h6ab\"><div class=\"t m0 xee h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">62,12% </div></td><td class=\"c x6a6 y3a6b w65c h6ab\"><div class=\"t m0 xee h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">31,19% </div></td><td class=\"c x6a7 y3a6b w671 h6ab\"><div class=\"t m0 x24 h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">4,27% </div></td><td class=\"c x6ab y3a6b w672 h6ab\"><div class=\"t m0 xee h4c y1e20 ff2 fs17 fc0 sc0 ls0 ws0\">2,41% </div></td><td class=\"c x6a9 y3a6b w332 h6ab\"><div class=\"t m0 x31 h4c y1e20 ff2 fs17 fc0 sc0 ls11b ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x6a5 y3a6c w66f h5c4\"><div class=\"t m0 xdd h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">Esposizioni fuori bilancio </div></td><td class=\"c x6a4 y3a6c w65c h5c4\"><div class=\"t m0 xee h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">68,56% </div></td><td class=\"c x6a6 y3a6c w65c h5c4\"><div class=\"t m0 xee h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">10,53% </div></td><td class=\"c x6a7 y3a6c w671 h5c4\"><div class=\"t m0 x24 h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">2,69% </div></td><td class=\"c x6ab y3a6c w672 h5c4\"><div class=\"t m0 x31 h4c y2115 ff2 fs17 fc0 sc0 ls0 ws0\">18,22% </div></td><td class=\"c x6a9 y3a6c w332 h5c4\"><div class=\"t m0 x31 h4c y2115 ff2 fs17 fc0 sc0 ls11b ws0\">100%<span class=\"ls0\"> </span></div></td></tr></table>A.3 Distribuzione delle esposizioni creditizie gara<span class=\"_ _1\"></span>ntite per tipologia di garanzia<span class=\"_ _3\"></span> A.3.1 Consolidat<span class=\"_ _0\"></span>o prudenziale <span class=\"_ _0\"></span><span class=\"ff4\">\u2013<span class=\"ff3\"> Esposizioni <span class=\"_ _0\"></span>creditizie per ca<span class=\"_ _0\"></span>ssa e fuori bil<span class=\"_ _0\"></span>ancio verso<span class=\"_ _0\"></span> banche garant<span class=\"_ _0\"></span>ite </span></span>Non presenti alla data di riferimento<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> A.3.2 Consolidato <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>- Esposiz<span class=\"_ _1\"></span>ioni creditizie per c<span class=\"_ _1\"></span>assa e fuori b<span class=\"_ _1\"></span>ilancio verso clien<span class=\"_ _1\"></span>tela garan<span class=\"_ _1\"></span>tite<span class=\"_ _1\"></span> Esposizione lorda<span class=\"_ _324\"> </span>Esposizione netta<span class=\"_ _324\"> </span><table class=\"s wd83 haf0\" id=\"_dec9c02a-fa49-43b9-a799-1e121d62c64e\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6ac y3a6d w678 ha1\"><div class=\"t m0 x83 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">Garanzie reali<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6d w679 ha1\"><div class=\"t m0 x97 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">Garanzie personali<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x6ac y3a6e w678 ha1\"><div class=\"t m0 x40 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6e w679 ha1\"><div class=\"t m0 xab hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">(2)  </div></td><td></td><td></td><td></td><td class=\"c x6ae y3a6f w37b h70d\"><div class=\"t m0 x4b hfe yf9 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6f w67a h6df\"><div class=\"t m0 x31 hfe y215a ff3 fs10 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6af y3a6f w58c h6df\"><div class=\"t m0 xb7 hfe y215a ff3 fs10 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _1\"></span> </div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6b0 y3a70 w67b h70f\"><div class=\"t m0 x2f hfe ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Altri derivati </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ae y3a71 w37b h70e\"><div class=\"t m0 x8 hfe y262b ff3 fs10 fc0 sc0 ls0 ws0\">(1)+(2) </div></td></tr><tr><td class=\"c x273 y3a73 wd84 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">1. Esposizioni c<span class=\"_ _1\"></span>reditizie</div></td><td class=\"c x6b1 y3a74 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.981.707  </div></td><td class=\"c x6b2 y3a74 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.739.938  </div></td><td class=\"c x6ac y3a74 w457 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.744.281  </div></td><td class=\"c x6b3 y3a74 w676 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 50.357  </div></td><td class=\"c x425 y3a74 w51b h273\"><div class=\"t m0 xb6 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 246.563  </div></td><td class=\"c x5e2 y3a74 w154 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 157.798  </div></td><td class=\"c x6ad y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a74 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a74 w34e h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">1.465.567 <span class=\"_ _1\"></span> </div></td><td class=\"c x6b6 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a74 w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a74 w3f5 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 22.814  </div></td><td class=\"c x6b9 y3a74 w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">813.599  </div></td><td class=\"c x6ae y3a74 w37b h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">7.500.979  </div></td></tr><tr><td class=\"c x273 y3a75 wd85 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">per cassa<span class=\"_ _1\"></span> garantite:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x24a y3a76 wd86 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1.1. totalmente</div></td><td class=\"c x6b1 y3a77 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 6.805.461  </div></td><td class=\"c x6b2 y3a77 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 6.598.516  </div></td><td class=\"c x6ac y3a77 w457 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.742.269  </div></td><td class=\"c x6b3 y3a77 w676 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 50.357  </div></td><td class=\"c x425 y3a77 w51b h273\"><div class=\"t m0 xb6 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 226.831  </div></td><td class=\"c x5e2 y3a77 w154 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 155.601  </div></td><td class=\"c x6ad y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a77 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a77 w34e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">666.164  </div></td><td class=\"c x6b6 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a77 w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a77 w3f5 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 21.142  </div></td><td class=\"c x6b9 y3a77 w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">727.579  </div></td><td class=\"c x6ae y3a77 w37b h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">6.589.943  </div></td></tr><tr><td class=\"c x273 y3a78 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a79 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a79 w675 h569\"><div class=\"t m0 x47 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 234.912  </div></td><td class=\"c x6b2 y3a79 w675 h569\"><div class=\"t m0 x47 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 122.529  </div></td><td class=\"c x6ac y3a79 w457 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 66.963  </div></td><td class=\"c x6b3 y3a79 w676 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.269  </div></td><td class=\"c x425 y3a79 w51b h569\"><div class=\"t m0 x2d h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.738  </div></td><td class=\"c x5e2 y3a79 w154 h569\"><div class=\"t m0 x35 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.315  </div></td><td class=\"c x6ad y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a79 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a79 w34e h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 33.559  </div></td><td class=\"c x6b6 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a79 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a79 w3f5 h569\"><div class=\"t m0 x3a h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">139 </span> </div></td><td class=\"c x6b9 y3a79 w677 h569\"><div class=\"t m0 x42 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">12.528  </div></td><td class=\"c x6ae y3a79 w37b h569\"><div class=\"t m0 x42 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 122.511  </div></td></tr><tr><td class=\"c x24a y3a7a wd88 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1.2. parzialmente</div></td><td class=\"c x6b1 y3a7b w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.176.246  </div></td><td class=\"c x6b2 y3a7b w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.141.422  </div></td><td class=\"c x6ac y3a7b w457 h273\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.012  </div></td><td class=\"c x6b3 y3a7b w676 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a7b w51b h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 19.732  </div></td><td class=\"c x5e2 y3a7b w154 h273\"><div class=\"t m0 x35 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.197  </div></td><td class=\"c x6ad y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a7b w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a7b w34e h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 799.403  </div></td><td class=\"c x6b6 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a7b w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a7b w3f5 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.672  </div></td><td class=\"c x6b9 y3a7b w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 86.020  </div></td><td class=\"c x6ae y3a7b w37b h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 911.036  </div></td></tr><tr><td class=\"c x273 y3a7c wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a7d w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a7d w675 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 64.372  </div></td><td class=\"c x6b2 y3a7d w675 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 41.155  </div></td><td class=\"c x6ac y3a7d w457 h569\"><div class=\"t m0 x23 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a7d w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a7d w51b h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">304 </span> </div></td><td class=\"c x5e2 y3a7d w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">432 </span> </div></td><td class=\"c x6ad y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a7d w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a7d w34e h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 34.973  </div></td><td class=\"c x6b6 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a7d w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a7d w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a7d w677 h569\"><div class=\"t m0 x24 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">317 </span> </div></td><td class=\"c x6ae y3a7d w37b h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 36.026  </div></td></tr><tr><td class=\"c x273 y3a7e wd84 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">2. Esposizioni c<span class=\"_ _1\"></span>reditizie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a7f wd89 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ffc fs10 fc0 sc0 ls0 ws0\">\u201cfuori bilancio\u201d</div></td><td class=\"c x6b1 y3a80 w675 h24e\"><div class=\"t m0 x47 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 825.556  </div></td><td class=\"c x6b2 y3a80 w675 h24e\"><div class=\"t m0 x47 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 824.571  </div></td><td class=\"c x6ac y3a80 w457 h24e\"><div class=\"t m0 x151 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.865  </div></td><td class=\"c x6b3 y3a80 w676 h24e\"><div class=\"t m0 x8f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a80 w51b h24e\"><div class=\"t m0 x4c h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 83.445  </div></td><td class=\"c x5e2 y3a80 w154 h24e\"><div class=\"t m0 x4c h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 40.206  </div></td><td class=\"c x6ad y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a80 w60d h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a80 w34e h24e\"><div class=\"t m0 x24 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.720  </div></td><td class=\"c x6b6 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a80 w3f5 h24e\"><div class=\"t m0 x3a h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">665 </span> </div></td><td class=\"c x6b8 y3a80 w3f5 h24e\"><div class=\"t m0 x71 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 24.326  </div></td><td class=\"c x6b9 y3a80 w677 h24e\"><div class=\"t m0 xdd h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">624.115  </div></td><td class=\"c x6ae y3a80 w37b h24e\"><div class=\"t m0 x42 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 779.342  </div></td></tr><tr><td class=\"c x273 y3a81 wd8a haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">garantite:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x24a y3a82 wd86 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2.1. totalmente</div></td><td class=\"c x6b1 y3a83 w675 h294\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 696.741  </div></td><td class=\"c x6b2 y3a83 w675 h294\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 695.916  </div></td><td class=\"c x6ac y3a83 w457 h294\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.865  </div></td><td class=\"c x6b3 y3a83 w676 h294\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a83 w51b h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 68.461  </div></td><td class=\"c x5e2 y3a83 w154 h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 35.925  </div></td><td class=\"c x6ad y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a83 w60d h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a83 w34e h294\"><div class=\"t m0 x24 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.930  </div></td><td class=\"c x6b6 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a83 w3f5 h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a83 w3f5 h294\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.609  </div></td><td class=\"c x6b9 y3a83 w677 h294\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">572.114  </div></td><td class=\"c x6ae y3a83 w37b h294\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 695.904  </div></td></tr><tr><td class=\"c x273 y3a84 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a85 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a85 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.390  </div></td><td class=\"c x6b2 y3a85 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.218  </div></td><td class=\"c x6ac y3a85 w457 h569\"><div class=\"t m0 x2c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">10 </span> </div></td><td class=\"c x6b3 y3a85 w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a85 w51b h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">70 </span> </div></td><td class=\"c x5e2 y3a85 w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">196 </span> </div></td><td class=\"c x6ad y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a85 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a85 w34e h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">17 </span> </div></td><td class=\"c x6b6 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a85 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a85 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a85 w677 h569\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.926  </div></td><td class=\"c x6ae y3a85 w37b h569\"><div class=\"t m0 x27 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.219  </div></td></tr><tr><td class=\"c x24a y3a86 wd88 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2.2. parzialmente</div></td><td class=\"c x6b1 y3a87 w675 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 128.815  </div></td><td class=\"c x6b2 y3a87 w675 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 128.655  </div></td><td class=\"c x6ac y3a87 w457 h273\"><div class=\"t m0 x23 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a87 w676 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a87 w51b h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.984  </div></td><td class=\"c x5e2 y3a87 w154 h273\"><div class=\"t m0 x35 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.281  </div></td><td class=\"c x6ad y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a87 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a87 w34e h273\"><div class=\"t m0 x24 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.790  </div></td><td class=\"c x6b6 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a87 w3f5 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">665 </span> </div></td><td class=\"c x6b8 y3a87 w3f5 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 9.717  </div></td><td class=\"c x6b9 y3a87 w677 h273\"><div class=\"t m0 x3b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 52.001  </div></td><td class=\"c x6ae y3a87 w37b h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 83.438  </div></td></tr><tr><td class=\"c x273 y3a88 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a89 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a89 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x6b2 y3a89 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.887  </div></td><td class=\"c x6ac y3a89 w457 h569\"><div class=\"t m0 x23 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a89 w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a89 w51b h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">31 </span> </div></td><td class=\"c x5e2 y3a89 w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">133 </span> </div></td><td class=\"c x6ad y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a89 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a89 w34e h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">44 </span> </div></td><td class=\"c x6b6 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a89 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a89 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a89 w677 h569\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.583  </div></td><td class=\"c x6ae y3a89 w37b h569\"><div class=\"t m0 x27 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.791  </div></td></tr></table>Immobili - Ipoteche<span class=\"_ _324\"> </span>Immobili - leasing finanziario<span class=\"_ _324\"> </span>Titoli Altre garanzie reali<span class=\"_ _324\"> </span>CLN Amministrazioni pubbliche<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziar<span class=\"_ _1\"></span>ie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>Controparti centrali<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziarie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>B.<span class=\"ff20 ls0\"> <span class=\"_ _d6\"> </span><span class=\"ff3\">Distribuzione e concentrazione delle esposiz<span class=\"_ _1\"></span>ioni creditizie </span></span>B.1 Consolidato<span class=\"_ _0\"></span> prudenziale - D<span class=\"_ _0\"></span>istribuzione settoria<span class=\"_ _0\"></span>le delle esposizi<span class=\"_ _0\"></span>oni creditizie p<span class=\"_ _0\"></span>er cassa e \"<span class=\"_ _0\"></span>fuori bilancio\" <span class=\"_ _0\"></span>verso clientela (Parte 1)<span class=\"ff2 fs0\"> </span><table class=\"s wd8b haf2\" id=\"_a41a5c22-3373-422b-9fd2-a5fef20f876e\"><tr><td></td><td></td><td></td><td class=\"c x59f y3a8a w680 h5a2\"><div class=\"t m0 x4f h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">Amministrazioni<span class=\"_ _0\"></span> Pubbliche<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x2ca y3a8a w681 h5a2\"><div class=\"t m0 x1f1 h3 ydf3 ff3 fse fc0 sc0 ls0 ws0\">Societ\u00e0 Finanziar<span class=\"_ _0\"></span>ie<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6ba y3a8b wd8c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Societ\u00e0 Finanziarie (<span class=\"_ _0\"></span>di cui impr<span class=\"_ _0\"></span>ese di<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3a8c w67f h5e6\"><div class=\"t m0 x67 h3 y1433 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni/Contropa<span class=\"_ _0\"></span>rti<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6bb y3a8e wd8d ha66\"><div class=\"t m0 x23f hec y3a8d ff3 fse fc0 sc0 ls0 ws0\">assicurazione)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x6bc y3a8f wd7c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td><td class=\"c x6bd y3a8f wd8e ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6be y3a8f wd8f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td><td class=\"c x6bf y3a8f wd90 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _324\"> </span></div></td><td class=\"c x6c0 y3a8f wd8f ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione<span class=\"_ _324\"> </span></div></td><td class=\"c x6c1 y3a8f wd90 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3a90 wd91 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">A. Esposizioni <span class=\"_ _0\"></span>creditizie per<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6c2 y3a91 wd92 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td><td class=\"c x6c3 y3a91 wd93 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6c4 y3a91 wd92 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td><td class=\"c x6c5 y3a91 wd93 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td class=\"c x6c6 y3a92 wd94 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">netta<span class=\"_ _324\"> </span></div></td><td class=\"c x6c1 y3a93 wd93 ha66\"><div class=\"t m0 x23f hec y3a8d ff3 fse fc0 sc0 ls0 ws0\">complessive<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3a94 wd95 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">cassa<span class=\"_ _324\"> </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 x27f y3a95 w687 h5a2\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3a95 w682 h5a2\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a95 w683 h5a2\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td class=\"c x2ca y3a95 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>  </div><div class=\"t m0 x25 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">117 <span class=\"ls0\"> </span></div></td><td class=\"c x3f2 y3a95 w5d5 h5a2\"><div class=\"t m0 xc5 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                      10<span class=\"_ _0\"></span>.606  </div></td><td class=\"c x6c7 y3a95 w685 h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a95 w686 h5a2\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a96 wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3a97 w682 h5a2\"><div class=\"t m0 x8 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a97 w683 h5a2\"><div class=\"t m0 x3a h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3a97 w5d5 h5a2\"><div class=\"t m0 xee h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      15  </div></td><td class=\"c x6c7 y3a97 w685 h5a2\"><div class=\"t m0 x24 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a97 w686 h5a2\"><div class=\"t m0 xb7 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a98 wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3a97 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       </div><div class=\"t m0 x139 h3b y11d ff2 fse fc0 sc0 ls3f ws0\">1 <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3a99 w687 h27e\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">A.2 Inadem<span class=\"_ _0\"></span>pienze probabi<span class=\"_ _0\"></span>li<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3a99 w682 h27e\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a99 w683 h27e\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td class=\"c x2ca y3a99 w684 h27e\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>     </div><div class=\"t m0 x13f h3b y11d ff2 fse fc0 sc0 ls3f ws0\">28 <span class=\"ls0\"> </span></div></td><td class=\"c x3f2 y3a99 w5d5 h27e\"><div class=\"t m0 xee h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      76  </div></td><td class=\"c x6c7 y3a99 w685 h27e\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a99 w686 h27e\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a9a wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3a9b w682 h5a2\"><div class=\"t m0 x8 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3a9b w683 h5a2\"><div class=\"t m0 x3a h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3a9b w5d5 h5a2\"><div class=\"t m0 x4c h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3a9b w685 h5a2\"><div class=\"t m0 x24 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a9b w686 h5a2\"><div class=\"t m0 xb7 h3b y1dab ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3a9c wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3a9b w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      </div><div class=\"t m0 xa7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\">   </span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a9d wd98 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">A.3 Esposizioni sca<span class=\"_ _0\"></span>dute</div></td><td></td><td></td><td class=\"c x59f y3a9e w682 h27e\"><div class=\"t m0 x67 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                 1.523  </div></td><td class=\"c x4a1 y3a9e w683 h27e\"><div class=\"t m0 x4d h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       <span class=\"ls3f\">317 </span> </div></td><td></td><td class=\"c x3f2 y3a9e w5d5 h27e\"><div class=\"t m0 x4c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3a9e w685 h27e\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3a9e w686 h27e\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x273 y3a9f wd99 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">deteriorate</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3a9e w684 h27e\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      </div><div class=\"t m0 xa7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\">   </span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3aa0 wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3aa1 w682 h5a2\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aa1 w683 h5a2\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3aa1 w5d5 h5a2\"><div class=\"t m0 x4c h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3aa1 w685 h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aa1 w686 h5a2\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3aa2 wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aa1 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      </div><div class=\"t m0 xa7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ls40\">   </span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3aa3 w687 h674\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">A.4 Esposizioni n<span class=\"_ _0\"></span>on deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aa3 w682 h674\"><div class=\"t m0 x42 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">         3.495.741 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aa3 w683 h674\"><div class=\"t m0 x4d h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    1.378  </div></td><td class=\"c x2ca y3aa3 w684 h674\"><div class=\"t m0 x1d4 h3b y2406 ff2 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">512.979  </div></td><td class=\"c x3f2 y3aa3 w5d5 h674\"><div class=\"t m0 xc5 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        9<span class=\"_ _0\"></span>.612  </div></td><td class=\"c x6c7 y3aa3 w685 h674\"><div class=\"t m0 x31 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">           10.259  </div></td><td></td><td class=\"c x6c8 y3aa3 w686 h674\"><div class=\"t m0 x8f h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">95 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x37b y3aa4 wd96 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di</div></td><td></td><td></td><td class=\"c x59f y3aa5 w682 h5a2\"><div class=\"t m0 x8 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aa5 w683 h5a2\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3aa5 w5d5 h5a2\"><div class=\"t m0 xee h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>      16  </div></td><td class=\"c x6c7 y3aa5 w685 h5a2\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aa5 w686 h5a2\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x37b y3aa6 wd97 ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">concessioni</div></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aa5 w684 h5a2\"><div class=\"t m0 x1d4 h3b y11c ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>     </div><div class=\"t m0 x13f h3b y11d ff2 fse fc0 sc0 ls3f ws0\">77 <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3aa8 wd9a haf3\"><div class=\"t m0 x23f h3 y3aa7 ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">B. Esposizioni crediti<span class=\"_ _2\"></span>zie<span class=\"_ _1\"></span> fuori<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x6c9 y3aa9 wd9b ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">3.497.264<span class=\"_ _324\"> </span></div></td><td class=\"c x6ca y3aa9 wd9c ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">1.695<span class=\"_ _324\"> </span></div></td><td class=\"c x6cb y3aaa wbf1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">513.124<span class=\"_ _324\"> </span></div></td><td class=\"c x6cc y3aa9 wd9d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">20.294<span class=\"_ _324\"> </span></div></td><td class=\"c x6cd y3aa9 wd9d ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">10.259<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6ce y3aab wd9e ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">95<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3aac wbaf ha55\"><div class=\"t m0 x23f h3 y3538 ff3 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </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 x27f y3aad w687 h142\"><div class=\"t m0 x67 h3 y11d ff2 fse fc0 sc0 ls0 ws0\">B.1 Esposizion<span class=\"_ _0\"></span>i deteriorate<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aad w682 h142\"><div class=\"t m0 x8 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        -   <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aad w683 h142\"><div class=\"t m0 x3a h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td class=\"c x2ca y3aad w684 h142\"><div class=\"t m0 x8 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>  -  </div></td><td class=\"c x3f2 y3aad w5d5 h142\"><div class=\"t m0 x4c h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>       -    </div></td><td class=\"c x6c7 y3aad w685 h142\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aad w686 h142\"><div class=\"t m0 xb7 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td class=\"c x27f y3aae w687 h27e\"><div class=\"t m0 x67 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">B.2 Esposizion<span class=\"_ _0\"></span>i non deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aae w682 h27e\"><div class=\"t m0 x42 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">            213.723 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aae w683 h27e\"><div class=\"t m0 x3a h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>           -    </div></td><td></td><td class=\"c x3f2 y3aae w5d5 h27e\"><div class=\"t m0 xee h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    164  </div></td><td class=\"c x6c7 y3aae w685 h27e\"><div class=\"t m0 x24 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aae w686 h27e\"><div class=\"t m0 xb7 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>   </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aae w684 h27e\"><div class=\"t m0 x1d4 h3b y11cd ff2 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h3b y11d ff2 fse fc0 sc0 ls0 ws0\">175.657  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3aaf w687 h5a2\"><div class=\"t m0 x67 h3 y1dab ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x59f y3aaf w682 h5a2\"><div class=\"t m0 x8 h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">            213.723 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3aaf w683 h5a2\"><div class=\"t m0 x4d h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>              -    </div></td><td></td><td class=\"c x3f2 y3aaf w5d5 h5a2\"><div class=\"t m0 xb6 h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>       164  </div></td><td class=\"c x6c7 y3aaf w685 h5a2\"><div class=\"t m0 x31 h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3aaf w686 h5a2\"><div class=\"t m0 x2f h7c y1dab ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>   -<span class=\"ls11a\">   </span> </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x2ca y3aaf w684 h5a2\"><div class=\"t m0 x1d4 h7c y11c ff3 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">175.657  </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3ab0 w689 h648\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6cf y3ab0 w688 h648\"><div class=\"t m0 x3a h3 y11d ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x59f y3ab0 w682 h648\"><div class=\"t m0 x8 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">         3.710.987 <span class=\"_ _0\"></span> </div></td><td class=\"c x4a1 y3ab0 w683 h648\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>       1.695  </div></td><td class=\"c x2ca y3ab0 w684 h648\"><div class=\"t m0 x1d4 h7c y23c9 ff3 fse fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 x8f h7c y11d ff3 fse fc0 sc0 ls0 ws0\">688.781  </div></td><td class=\"c x3f2 y3ab0 w5d5 h648\"><div class=\"t m0 x2b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span> 20.458  </div></td><td class=\"c x6c7 y3ab0 w685 h648\"><div class=\"t m0 x24 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">           10.259 <span class=\"_ _0\"></span> </div></td><td></td><td class=\"c x6c8 y3ab0 w68a h648\"><div class=\"t m0 x2a h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>  95  </div></td></tr><tr><td class=\"c x27f y3ab1 w687 h56c\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6cf y3ab1 w688 h56c\"><div class=\"t m0 x3a h3 y11d ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x59f y3ab1 w682 h56c\"><div class=\"t m0 x8 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">         3.135.347 <span class=\"_ _0\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4a1 y3ab1 w683 h56c\"><div class=\"t m0 xb6 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>    1.591 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2ca y3ab1 w684 h56c\"><div class=\"t m0 x4b h3 y11d ff3 fse fc0 sc0 ls0 ws0\">             753.59<span class=\"_ _0\"></span>6 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x3f2 y3ab1 w5d5 h56c\"><div class=\"t m0 x2b h3 y11d ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span> 20.721 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6c7 y3ab1 w685 h56c\"><div class=\"t m0 x3a h7c y11d ff3 fse fc0 sc0 ls0 ws0\">              8.949  </div></td><td></td><td class=\"c x6c8 y3ab1 w686 h56c\"><div class=\"t m0 x2a h7c y11d ff3 fse fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>  57  </div></td></tr></table>B.1 Consolidato<span class=\"_ _0\"></span> prudenziale - D<span class=\"_ _0\"></span>istribuzione settoria<span class=\"_ _0\"></span>le delle esposizi<span class=\"_ _0\"></span>oni creditizie p<span class=\"_ _0\"></span>er cassa e \"<span class=\"_ _0\"></span>fuori bilancio\" <span class=\"_ _0\"></span>verso clientela (Parte 2)<span class=\"ff2 fs0\"> </span><table class=\"s wd9f haf4\" id=\"_b72ac9be-8491-4133-b56a-4bf921c8c8e2\"><tr><td></td><td></td><td class=\"c x378 y3ab2 w695 h597\"><div class=\"t m0 x84 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Societ\u00e0 non finanzia<span class=\"_ _0\"></span>rie<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x6d0 y3ab2 w696 h597\"><div class=\"t m0 x40 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Famiglie<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3ab3 w694 h251\"><div class=\"t m0 x67 h3 y131 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni/Contropa<span class=\"_ _0\"></span>rti<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x378 y3ab3 w691 h24e\"><div class=\"t m0 x3a h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d1 y3ab3 w692 h24e\"><div class=\"t m0 x26 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d0 y3ab3 w590 h24e\"><div class=\"t m0 x3a h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"_ _2\"></span><span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d2 y3ab3 w693 h24e\"><div class=\"t m0 x26 h3 y1df9 ff3 fse fc0 sc0 ls0 ws0\">Rettifiche valore <span class=\"_ _0\"></span>complessi<span class=\"_ _0\"></span>ve<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3ab4 w68f h14e\"><div class=\"t m0 x67 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">A. Esposizioni <span class=\"_ _0\"></span>creditizie per ca<span class=\"_ _0\"></span>ssa<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3ab5 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab5 w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      30<span class=\"_ _0\"></span>.163  </div></td><td class=\"c x6d1 y3ab5 w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 92.845<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab5 w590 ha1\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 6.191  </div></td><td class=\"c x6d2 y3ab5 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">         12.051  </div></td></tr><tr><td class=\"c x27f y3ab6 w68f h5de\"><div class=\"t m0 x3a h3 y2652 ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab6 w691 h5de\"><div class=\"t m0 x4d h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 2.422  </div></td><td class=\"c x6d1 y3ab6 w692 h5de\"><div class=\"t m0 x34 h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">                    8.703<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab6 w590 h5de\"><div class=\"t m0 x4d h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 1.161  </div></td><td class=\"c x6d2 y3ab6 w693 h5de\"><div class=\"t m0 xef h3b y2652 ff2 fse fc0 sc0 ls0 ws0\">           1.396  </div></td></tr><tr><td class=\"c x27f y3ab7 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.2 Inadem<span class=\"_ _0\"></span>pienze probabi<span class=\"_ _0\"></span>li<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab7 w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      88<span class=\"_ _0\"></span>.015  </div></td><td class=\"c x6d1 y3ab7 w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 51.516<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab7 w590 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      50<span class=\"_ _0\"></span>.245  </div></td><td class=\"c x6d2 y3ab7 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">         21.625  </div></td></tr><tr><td class=\"c x27f y3ab8 w68f h14e\"><div class=\"t m0 x3a h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab8 w691 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      26<span class=\"_ _0\"></span>.142  </div></td><td class=\"c x6d1 y3ab8 w692 h14e\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 16.316<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ab8 w590 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      16<span class=\"_ _0\"></span>.539  </div></td><td class=\"c x6d2 y3ab8 w693 h14e\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">           7.878  </div></td></tr><tr><td class=\"c x27f y3ab9 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.3 Esposizioni sca<span class=\"_ _0\"></span>dute deter<span class=\"_ _0\"></span>iorate<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ab9 w691 ha1\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> 4.104  </div></td><td class=\"c x6d1 y3ab9 w692 ha1\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">898 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x6d0 y3ab9 w590 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      10<span class=\"_ _0\"></span>.724  </div></td><td class=\"c x6d2 y3ab9 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">           1.528  </div></td></tr><tr><td class=\"c x27f y3aba w68f h14e\"><div class=\"t m0 x3a h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3aba w691 h14e\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    854  </div></td><td class=\"c x6d1 y3aba w692 h14e\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                       <span class=\"ls3f\">211 <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></div></td><td class=\"c x6d0 y3aba w590 h14e\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    462  </div></td><td class=\"c x6d2 y3aba w693 h14e\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">109 </span> </div></td></tr><tr><td class=\"c x27f y3abb w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">A.4 Esposizioni n<span class=\"_ _0\"></span>on deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3abb w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 5.152.<span class=\"_ _0\"></span>500  </div></td><td class=\"c x6d1 y3abb w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 79.101<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3abb w590 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 6.136.<span class=\"_ _0\"></span>247  </div></td><td class=\"c x6d2 y3abb w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">         41.512  </div></td></tr><tr><td class=\"c x27f y3abc w68f h14e\"><div class=\"t m0 x3a h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">- di cui: esposiz<span class=\"_ _0\"></span>ioni oggetto<span class=\"_ _0\"></span> di concessioni<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3abc w691 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      36<span class=\"_ _0\"></span>.802  </div></td><td class=\"c x6d1 y3abc w692 h14e\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                    6.156<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3abc w590 h14e\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      23<span class=\"_ _0\"></span>.620  </div></td><td class=\"c x6d2 y3abc w693 h14e\"><div class=\"t m0 xef h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">           2.564  </div></td></tr><tr><td class=\"c x273 y3abe wda0 haf5\"><div class=\"t m0 x23f h3 y3abd ff3 fse fc0 sc0 ls0 ws0\">Totale A<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">B. Esposizioni crediti<span class=\"_ _2\"></span>zie<span class=\"_ _1\"></span> fuori bil<span class=\"_ _0\"></span>ancio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x6d3 y3abf wda1 ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">5.<span class=\"_ _0\"></span>274.782<span class=\"_ _324\"> </span></div></td><td class=\"c x6d4 y3abf wda2 ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">224.3<span class=\"_ _0\"></span>60<span class=\"_ _324\"> </span></div></td><td class=\"c x6d5 y3abf wda3 ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">6.<span class=\"_ _0\"></span>203.407<span class=\"_ _324\"> </span></div></td><td class=\"c x6d6 y3abf wd9d ha66\"><div class=\"t m0 x23f h3b y319c ff3 fse fc0 sc0 ls0 ws0\">76.716<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3ac0 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff2 fse fc0 sc0 ls0 ws0\">B.1 Esposizion<span class=\"_ _0\"></span>i deteriorate<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ac0 w691 ha1\"><div class=\"t m0 x27 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                      22<span class=\"_ _0\"></span>.398  </div></td><td class=\"c x6d1 y3ac0 w692 ha1\"><div class=\"t m0 x34 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                    1.831<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ac0 w590 ha1\"><div class=\"t m0 x4d h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span>    633  </div></td><td class=\"c x6d2 y3ac0 w693 ha1\"><div class=\"t m0 x136 h3b y1e2b ff2 fse fc0 sc0 ls0 ws0\">                 12 <span class=\"_ _0\"></span> </div></td></tr><tr><td class=\"c x27f y3ac1 w68f h5de\"><div class=\"t m0 x67 h3 y2313 ff2 fse fc0 sc0 ls0 ws0\">B.2 Esposizion<span class=\"_ _0\"></span>i non deteriorat<span class=\"_ _0\"></span>e<span class=\"fs0\"> </span></div></td><td></td><td class=\"c x378 y3ac1 w691 h5de\"><div class=\"t m0 x27 h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">                 3.172.<span class=\"_ _0\"></span>065  </div></td><td class=\"c x6d1 y3ac1 w692 h5de\"><div class=\"t m0 x34 h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">                    1.165<span class=\"_ _0\"></span>  </div></td><td class=\"c x6d0 y3ac1 w590 h5de\"><div class=\"t m0 x27 h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">                    225<span class=\"_ _0\"></span>.542  </div></td><td class=\"c x6d2 y3ac1 w693 h5de\"><div class=\"t m0 xef h3b y2313 ff2 fse fc0 sc0 ls0 ws0\">              <span class=\"ls3f\">285 </span> </div></td></tr><tr><td class=\"c x27f y3ac2 w68f ha1\"><div class=\"t m0 x67 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">Totale B<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x378 y3ac2 w691 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 3.<span class=\"_ _0\"></span>194.463 <span class=\"ff2\"> </span></div></td><td class=\"c x6d1 y3ac2 w692 ha1\"><div class=\"t m0 x34 h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                    <span class=\"_ _0\"></span>2.996 <span class=\"ff2\"> </span></div></td><td class=\"c x6d0 y3ac2 w590 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                    <span class=\"_ _0\"></span>226.175 <span class=\"ff2\"> </span></div></td><td class=\"c x6d2 y3ac2 w693 ha1\"><div class=\"t m0 xef h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">              297 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3ac3 w697 ha1\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d7 y3ac3 w690 ha1\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x378 y3ac3 w691 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 8.<span class=\"_ _0\"></span>469.245 <span class=\"ff2\"> </span></div></td><td class=\"c x6d1 y3ac3 w692 ha1\"><div class=\"t m0 x33 h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">               227.3<span class=\"_ _0\"></span>56 <span class=\"ff2\"> </span></div></td><td class=\"c x6d0 y3ac3 w590 ha1\"><div class=\"t m0 x3a h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 6.<span class=\"_ _0\"></span>429.582 <span class=\"ff2\"> </span></div></td><td class=\"c x6d2 y3ac3 w698 ha1\"><div class=\"t m0 xef h3b y1e2b ff3 fse fc0 sc0 ls0 ws0\">         77.013 <span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3ac4 w68f h14e\"><div class=\"t m0 x67 h3 y11d ff3 fse fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d7 y3ac4 w690 h14e\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x378 y3ac4 w691 h14e\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 8.<span class=\"_ _0\"></span>741.023 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d1 y3ac4 w692 h14e\"><div class=\"t m0 x33 h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">               214.7<span class=\"_ _0\"></span>78 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d0 y3ac4 w590 h14e\"><div class=\"t m0 x3a h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">                 5.<span class=\"_ _0\"></span>850.567 <span class=\"ff2 fs0\"> </span></div></td><td class=\"c x6d2 y3ac4 w693 h14e\"><div class=\"t m0 xef h3 y1e2b ff3 fse fc0 sc0 ls0 ws0\">         75.223 <span class=\"ff2 fs0\"> </span></div></td></tr></table>B.2 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\" verso clientela (Parte 1) Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<span class=\"_ _1\"></span> <table class=\"s wda4 haf6\" id=\"_d710aeb0-c647-48a2-b684-d4b8e4b537e1\"><tr><td></td><td></td><td class=\"c x6d8 y3ac5 w6a1 h268\"><div class=\"t m0 x1b hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Italia </div></td><td></td><td class=\"c x6d9 y3ac5 w69e h268\"><div class=\"t m0 x1f hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6da y3ac5 w6a2 h268\"><div class=\"t m0 x2b hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td></tr><tr><td class=\"c x4b5 y3ac6 w69b h550\"><div class=\"t m0 x19 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4b5 y3ac7 w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3ac7 w69d h550\"><div class=\"t m0 x3c h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 36.471  </div></td><td class=\"c x6db y3ac7 w32d h550\"><div class=\"t m0 x47 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-115.499  </div></td><td class=\"c x6d9 y3ac7 w538 h550\"><div class=\"t m0 x95 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6dc y3ac7 w6a3 h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls95\">4 </span> </div></td><td class=\"c x6dd y3ac7 w6a4 h550\"><div class=\"t m0 x114 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td></tr><tr><td class=\"c x4b5 y3ac8 w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3ac8 w69d h550\"><div class=\"t m0 x38 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 137.442  </div></td><td class=\"c x6db y3ac8 w32d h550\"><div class=\"t m0 xbe h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-72.568  </div></td><td class=\"c x6d9 y3ac8 w538 h550\"><div class=\"t m0 x5a h1b8 y1d9b ff2 fs10 fc0 sc0 ls95 ws0\">846 <span class=\"ls0\"> </span></div></td><td class=\"c x6dc y3ac8 w6a3 h550\"><div class=\"t m0 x35 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-649  </div></td><td class=\"c x6dd y3ac8 w6a4 h550\"><div class=\"t m0 x114 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td></tr><tr><td class=\"c x4b5 y3ac9 w69b h550\"><div class=\"t m0 x19 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizi<span class=\"_ _1\"></span>oni scadute de<span class=\"_ _1\"></span>teriorate </div></td><td></td><td class=\"c x6d8 y3ac9 w69d h550\"><div class=\"t m0 x3c h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 16.319  </div></td><td class=\"c x6db y3ac9 w32d h550\"><div class=\"t m0 x2e h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-2.738  </div></td><td class=\"c x6d9 y3ac9 w538 h550\"><div class=\"t m0 xc9 h1b8 y1d9b ff2 fs10 fc0 sc0 ls95 ws0\">32 <span class=\"ls0\"> </span></div></td><td class=\"c x6dc y3ac9 w6a3 h550\"><div class=\"t m0 x2e h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls95\">5 </span> </div></td><td class=\"c x6dd y3ac9 w6a4 h550\"><div class=\"t m0 xd7 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">1 </span> </div></td></tr><tr><td class=\"c x4b5 y3aca w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3aca w69d h550\"><div class=\"t m0 x138 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.996.318  </div></td><td class=\"c x6db y3aca w32d h550\"><div class=\"t m0 x47 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-131.602  </div></td><td class=\"c x6d9 y3aca w538 h550\"><div class=\"t m0 x2a h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">288.172  </div></td><td class=\"c x6dc y3aca w6a3 h550\"><div class=\"t m0 x35 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-171  </div></td><td class=\"c x6dd y3aca w6a4 h550\"><div class=\"t m0 x8b h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.779  </div></td></tr><tr><td class=\"c x4b5 y3acb w69b h5b3\"><div class=\"t m0 x218 hfe y20c5 ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x6d8 y3acb w69d h5b3\"><div class=\"t m0 x138 h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\"> 15.186.550 <span class=\"ff3\"> </span></div></td><td class=\"c x6db y3acb w32d h5b3\"><div class=\"t m0 x47 h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\">-322.407 <span class=\"ff3\"> </span></div></td><td class=\"c x6d9 y3acb w538 h5b3\"><div class=\"t m0 x2a h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\">289.050 <span class=\"ff3\"> </span></div></td><td class=\"c x6dc y3acb w6a3 h5b3\"><div class=\"t m0 x35 h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\">-829 <span class=\"ff3\"> </span></div></td><td class=\"c x6dd y3acb w6a4 h5b3\"><div class=\"t m0 x8b h1b8 y266b ff2 fs10 fc0 sc0 ls0 ws0\"> 7.780 <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x4b5 y3acc w69b h550\"><div class=\"t m0 x19 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4b5 y3acd w69b h550\"><div class=\"t m0 x19 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3acd w69d h550\"><div class=\"t m0 x3c h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 22.997  </div></td><td class=\"c x6db y3acd w32d h550\"><div class=\"t m0 x2e h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-1.843  </div></td><td class=\"c x6d9 y3acd w538 h550\"><div class=\"t m0 xc9 h1b8 y1d9b ff2 fs10 fc0 sc0 ls95 ws0\">34 <span class=\"ls0\"> </span></div></td><td class=\"c x6dc y3acd w6a3 h550\"><div class=\"t m0 x2a h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6dd y3acd w6a4 h550\"><div class=\"t m0 x114 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td></tr><tr><td class=\"c x4b5 y3ace w69b h550\"><div class=\"t m0 x19 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6d8 y3ace w69d h550\"><div class=\"t m0 x75 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.769.134  </div></td><td class=\"c x6db y3ace w32d h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-1.614  </div></td><td class=\"c x6d9 y3ace w538 h550\"><div class=\"t m0 x2f h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">17.149  </div></td><td class=\"c x6dc y3ace w6a3 h550\"><div class=\"t m0 x2a h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6dd y3ace w6a4 h550\"><div class=\"t m0 x34 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">704 </span> </div></td></tr><tr><td class=\"c x4b5 y3acf w69b h550\"><div class=\"t m0 x6a hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B) </div></td><td></td><td class=\"c x6d8 y3acf w69d h550\"><div class=\"t m0 x75 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.792.131 <span class=\"ff3\"> </span></div></td><td class=\"c x6db y3acf w32d h550\"><div class=\"t m0 x2e h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">-3.457 <span class=\"ff3\"> </span></div></td><td class=\"c x6d9 y3acf w538 h550\"><div class=\"t m0 x2f h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\">17.183 <span class=\"ff3\"> </span></div></td><td class=\"c x6dc y3acf w6a3 h550\"><div class=\"t m0 x2a h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x6dd y3acf w6a4 h550\"><div class=\"t m0 x34 h1b8 y359 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">704 </span><span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x4b5 y3ad0 w6a5 h550\"><div class=\"t m0 x133 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x6de y3ad0 w69c h550\"><div class=\"t m0 x71 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x6d8 y3ad0 w69d h550\"><div class=\"t m0 x138 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 18.978.681 <span class=\"ff3\"> </span></div></td><td class=\"c x6db y3ad0 w32d h550\"><div class=\"t m0 x47 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-325.864 <span class=\"ff3\"> </span></div></td><td class=\"c x6d9 y3ad0 w538 h550\"><div class=\"t m0 x2a h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">306.233 <span class=\"ff3\"> </span></div></td><td class=\"c x6dc y3ad0 w6a3 h550\"><div class=\"t m0 x35 h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\">-829 <span class=\"ff3\"> </span></div></td><td class=\"c x6dd y3ad0 w5a8 h550\"><div class=\"t m0 x8b h1b8 y1d9b ff2 fs10 fc0 sc0 ls0 ws0\"> 8.484 <span class=\"ff3\"> </span></div></td></tr><tr><td></td><td class=\"c x6e0 y3208 wda5 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _324\"> </span></div><div class=\"t m0 x6df hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023</div></td><td class=\"c x6d8 y3ad1 w69d h550\"><div class=\"t m0 x1f3 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">        18.227<span class=\"_ _1\"></span>.826  </div></td><td class=\"c x6db y3ad1 w32d h550\"><div class=\"t m0 x35 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-311.145<span class=\"_ _1\"></span>  </div></td><td class=\"c x6d9 y3ad1 w538 h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">             248.460<span class=\"_ _1\"></span>  </div></td><td class=\"c x6dc y3ad1 w6a3 h550\"><div class=\"t m0 x2b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-1.169  </div></td><td class=\"c x6dd y3ad1 w6a4 h550\"><div class=\"t m0 x2a hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">           2.221  </div></td></tr></table>Esposizioni netta Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta B.2 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\" verso clientela (Parte 2) Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<span class=\"_ _1\"></span> <table class=\"s wda6 haf7\" id=\"_6a0ebcde-7010-4657-954d-ab6c921473ac\"><tr><td></td><td></td><td class=\"c x66e y3ad2 w6a7 h268\"><div class=\"t m0 x3a hfe y81d ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td><td class=\"c x6e1 y3ad2 w6aa h268\"><div class=\"t m0 x75 hfe y81d ff3 fs10 fc0 sc0 ls0 ws0\">Asia </div></td><td></td><td></td><td class=\"c x6e2 y3ad2 w6ab h268\"><div class=\"t m0 x35 hfe y81d ff3 fs10 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3ad3 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad4 w61c h62d\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ad4 w6a8 h62d\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td class=\"c x6e3 y3ad5 wda7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x6e4 y3ad5 wb25 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">1</div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ad4 w6a7 h62d\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3ad4 w6a8 h62d\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3ad4 w32c h62d\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad6 w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ad6 w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3ad6 w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ad6 w6a7 h273\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3ad6 w6a8 h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3ad6 w32c h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad7 w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizioni s<span class=\"_ _1\"></span>cadute det<span class=\"_ _1\"></span>eriorate </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ad7 w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3ad7 w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ad7 w6a7 h273\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3ad7 w6a8 h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3ad7 w32c h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ad8 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3ad8 w6a7 h550\"><div class=\"t m0 x9 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ls95\">7</span><span class=\"ls95\"> </span> </div></td><td class=\"c x6e1 y3ad8 w6a8 h550\"><div class=\"t m0 x1f h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">     <span class=\"ls0\">1.092  </span></div></td><td class=\"c x659 y3ad8 w32c h550\"><div class=\"t m0 x9 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">- <span class=\"ls95\">3</span><span class=\"ls95\"> </span> </div></td><td class=\"c x6e2 y3ad8 w6a8 h550\"><div class=\"t m0 x30 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">            <span class=\"ls0\">4.105 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x6e3 y3ad9 wda7 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"_ _324\"> </span></div></td><td class=\"c x6e4 y3ad9 wb25 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls95 ws0\">8<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3ada w61c h550\"><div class=\"t m0 x14f hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x66e y3ada w6a7 h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">7 </span> </div></td><td class=\"c x6e1 y3ada w6a8 h550\"><div class=\"t m0 x4c hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">      1.092  </div></td><td class=\"c x659 y3ada w32c h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">3 </span> </div></td><td class=\"c x6e2 y3ada w6a8 h550\"><div class=\"t m0 x30 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">            4.105  </div></td><td></td><td class=\"c x698 y3ada w6a7 h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">9 </span> </div></td></tr><tr><td class=\"c x259 y3adb w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3adc w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3adc w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3adc w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3adc w6a7 h273\"><div class=\"t m0 x28 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3adc w6a8 h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3adc w32c h273\"><div class=\"t m0 x23 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3add w61c h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3add w6a8 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"_ _1\"></span><span class=\"ls0\">-    </span></div></td><td></td><td class=\"c x698 y3add w6a7 h273\"><div class=\"t m0 x2b h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x66e y3add w6a7 h273\"><div class=\"t m0 x28 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x6e1 y3add w6a8 h273\"><div class=\"t m0 x23 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td class=\"c x659 y3add w32c h273\"><div class=\"t m0 x23 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>         </div><div class=\"t m0 x1f1 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">-<span class=\"lsb2\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ade w61c h294\"><div class=\"t m0 x16 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B)<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td class=\"c x6e2 y3ade w6a8 h294\"><div class=\"t m0 x3a hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">                  -<span class=\"ls84\">   <span class=\"_ _1\"></span></span> </div></td><td></td><td class=\"c x698 y3ade w6a7 h294\"><div class=\"t m0 xee hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">               -<span class=\"ls84\">   </span> </div></td></tr><tr><td></td><td></td><td class=\"c x66e y3ade w6a7 h294\"><div class=\"t m0 x28 hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">                               </div><div class=\"t m0 x75 h1b8 y13d ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls84\">   </span><span class=\"ff2\"> </span></div></td><td class=\"c x6e1 y3ade w6a8 h294\"><div class=\"t m0 x23 hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">                          </div><div class=\"t m0 x75 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls84\">   </span> </div></td><td class=\"c x659 y3ade w32c h294\"><div class=\"t m0 x23 hfe ydf1 ff3 fs10 fc0 sc0 ls0 ws0\">                               </div><div class=\"t m0 x75 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls84\">   </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3adf w6ac h550\"><div class=\"t m0 x96 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3adf w32c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x66e y3adf w6a7 h550\"><div class=\"t m0 x138 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">7 </span> </div></td><td class=\"c x6e1 y3adf w6a8 h550\"><div class=\"t m0 x4c hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">      1.092  </div></td><td class=\"c x659 y3adf w32c h550\"><div class=\"t m0 x138 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">3 </span> </div></td><td class=\"c x6e2 y3adf w6a8 h550\"><div class=\"t m0 x30 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">            4.105  </div></td><td></td><td class=\"c x698 y3adf w3d3 h550\"><div class=\"t m0 x138 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">9 </span> </div></td></tr><tr><td class=\"c x259 y3ae0 w61c h550\"><div class=\"t m0 x96 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3ae0 w32c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x66e y3ae0 w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3ae0 w6a8 h550\"><div class=\"t m0 x4b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                <span class=\"ls87\">437 </span> </div></td><td class=\"c x659 y3ae0 w32c h550\"><div class=\"t m0 x3b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                      -   <span class=\"_ _1\"></span> </div></td><td class=\"c x6e2 y3ae0 w6a8 h550\"><div class=\"t m0 x2b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">       1.589 <span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x698 y3ae0 w6a7 h550\"><div class=\"t m0 x138 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-<span class=\"ls87\">1 </span> </div></td></tr></table>Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta Rettifiche valore complessive<span class=\"_ _324\"> </span>B.3 Consolidato prudenziale <span class=\"_ _1\"></span>- Distribuzione territoriale delle es<span class=\"_ _1\"></span>posizioni creditizie per cassa e \"fuori bilancio<span class=\"_ _1\"></span>\"<span class=\"_ _324\"> </span>verso banche<span class=\"_ _324\"> </span>(Parte 1)<span class=\"_ _324\"> </span>Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<table class=\"s wda8 haf8\" id=\"_6873f0dc-2313-43ef-b053-1f4d9eec0ce5\"><tr><td></td><td></td><td class=\"c x6e5 y3ae1 w6b1 h268\"><div class=\"t m0 x25 hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Italia </div></td><td></td><td class=\"c x258 y3ae1 w649 h268\"><div class=\"t m0 x2d hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Altri paesi europei<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e6 y3ae1 w6a7 h268\"><div class=\"t m0 x3a hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td></tr><tr><td class=\"c x259 y3ae2 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ae3 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3ae3 w496 h550\"><div class=\"t m0 x34 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e7 y3ae3 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y3ae3 w518 h550\"><div class=\"t m0 x23 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3ae3 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e6 y3ae3 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3ae4 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3ae4 w496 h550\"><div class=\"t m0 x34 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e7 y3ae4 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y3ae4 w518 h550\"><div class=\"t m0 x23 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3ae4 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e6 y3ae4 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3ae5 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizioni s<span class=\"_ _1\"></span>cadute det<span class=\"_ _1\"></span>eriorate </div></td><td></td><td class=\"c x6e5 y3ae5 w496 h550\"><div class=\"t m0 x34 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e7 y3ae5 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x258 y3ae5 w518 h550\"><div class=\"t m0 x23 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3ae5 w32c h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e6 y3ae5 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3ae6 w61c h550\"><div class=\"t m0 xdd h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3ae6 w496 h550\"><div class=\"t m0 x3b h1b8 y20ad ff2 fs10 fc0 sc0 lsb2 ws0\">               <span class=\"ls0\">1.76<span class=\"_ _1\"></span>2.484 </span><span class=\"ls0\"> </span></div></td><td class=\"c x6e7 y3ae6 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(705)  </div></td><td class=\"c x258 y3ae6 w518 h550\"><div class=\"t m0 x71 h1b8 y20ad ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">144.7<span class=\"_ _1\"></span>87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x6e8 y3ae6 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(119)  </div></td><td class=\"c x6e6 y3ae6 w6a7 h550\"><div class=\"t m0 x42 h1b8 y20ad ff2 fs10 fc0 sc0 lsb2 ws0\">                 <span class=\"ls0\">60<span class=\"_ _1\"></span>6</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x259 y3ae7 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x6e5 y3ae7 w496 h550\"><div class=\"t m0 x3f h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\"> 1.762.484 <span class=\"ff3\"> </span></div></td><td class=\"c x6e7 y3ae7 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(705) <span class=\"ff3\"> </span></div></td><td class=\"c x258 y3ae7 w518 h550\"><div class=\"t m0 x35 h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\"> 144.787 <span class=\"ff3\"> </span></div></td><td class=\"c x6e8 y3ae7 w32c h550\"><div class=\"t m0 x2e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\">(119)<span class=\"ff3\"> </span></div></td><td class=\"c x6e6 y3ae7 w6a7 h550\"><div class=\"t m0 x4e h1b8 y20ad ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">606</span><span class=\"ls95\"> </span><span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3ae8 w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ae9 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3aea w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x6e5 y3aea w496 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                   <span class=\"_ _1\"></span><span class=\"ls0\">13.626 </span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x6e7 y3aea w32c h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x258 y3aea w518 h550\"><div class=\"t m0 x42 h1b8 y11ba ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"ls0\">72<span class=\"_ _1\"></span>4 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3aeb w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B) </div></td><td></td><td class=\"c x6e5 y3aeb w496 h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                     13.6<span class=\"_ _1\"></span>26  </div></td><td class=\"c x6e7 y3aeb w32c h550\"><div class=\"t m0 x36 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x258 y3aeb w518 h550\"><div class=\"t m0 x67 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                   <span class=\"ls87\">724 </span> </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3aec w6ac h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3aec w6af h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x6e5 y3aec w496 h550\"><div class=\"t m0 x8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">              1.776<span class=\"_ _1\"></span>.110  </div></td><td class=\"c x6e7 y3aec w32c h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(<span class=\"ls87\">706</span>)  </div></td><td class=\"c x258 y3aec w518 h550\"><div class=\"t m0 x67 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">            145.51<span class=\"_ _1\"></span>1  </div></td><td class=\"c x6e8 y3aec w32c h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(<span class=\"ls87\">119</span>)  </div></td><td class=\"c x6e6 y3aec w3d3 h550\"><div class=\"t m0 x4b hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">                <span class=\"ls87\">606</span><span class=\"ls87\"> </span> </div></td></tr><tr><td class=\"c x259 y3aed w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3aed w6af h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x6e5 y3aed w496 h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.359.423 </div></td><td class=\"c x6e7 y3aed w32c h550\"><div class=\"t m0 x47 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(1.399) </div></td><td class=\"c x258 y3aed w518 h550\"><div class=\"t m0 x47 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">127.486 </div></td><td class=\"c x6e8 y3aed w32c h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(162) </div></td><td class=\"c x6e6 y3aed w6a7 h550\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">210<span class=\"ls0\"> </span></div></td></tr></table>Esposizioni netta<span class=\"_ _324\"> </span>Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta<span class=\"_ _324\"> </span>Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta<span class=\"_ _324\"> </span>B.3 Consolidato prudenziale - Distribuzione territoriale delle esposizioni creditizie per cassa e \"fuori bilancio\"<span class=\"_ _324\"> </span>verso banche<span class=\"_ _324\"> </span>(Parte 2)<span class=\"_ _324\"> </span>Esposizioni/Aree ge<span class=\"_ _1\"></span>ografiche<table class=\"s wda9 haf9\" id=\"_f5998e0f-2e74-4bc7-beaf-2c80966c6e78\"><tr><td></td><td></td><td class=\"c x66e y3aee w6a7 h268\"><div class=\"t m0 x3a hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">America </div></td><td class=\"c x6e1 y3aee w6aa h268\"><div class=\"t m0 x75 hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Asia </div></td><td></td><td class=\"c x6e2 y3aee w6ab h268\"><div class=\"t m0 x35 hfe y843 ff3 fs10 fc0 sc0 ls0 ws0\">Resto del mondo<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x259 y3aef w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">A. Esposizioni cre<span class=\"_ _1\"></span>ditizie per cassa<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3af0 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.1 Sofferenze<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af0 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af0 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af0 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af0 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af0 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af1 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.2 Inadempienze p<span class=\"_ _1\"></span>robabili<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af1 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af1 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af1 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af1 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af1 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af2 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.3 Esposizioni s<span class=\"_ _1\"></span>cadute det<span class=\"_ _1\"></span>eriorate </div></td><td></td><td class=\"c x66e y3af2 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af2 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af2 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af2 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af2 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af3 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">A.4 Esposizioni non<span class=\"_ _1\"></span> deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af3 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af3 w6a8 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">985<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x659 y3af3 w32c h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x6e2 y3af3 w6a8 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af3 w6a7 h550\"><div class=\"t m0 x36 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">(3) </div></td></tr><tr><td class=\"c x259 y3af4 w61c h550\"><div class=\"t m0 xdd hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A) </div></td><td></td><td class=\"c x66e y3af4 w6a7 h550\"><div class=\"t m0 x75 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af4 w6a8 h550\"><div class=\"t m0 xa0 hfe y20ad ff3 fs10 fc0 sc0 ls87 ws0\">985<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x659 y3af4 w32c h550\"><div class=\"t m0 x36 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td class=\"c x6e2 y3af4 w6a8 h550\"><div class=\"t m0 xa0 hfe y20ad ff3 fs10 fc0 sc0 ls87 ws0\">177 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af4 w6a7 h550\"><div class=\"t m0 x36 hfe y20ad ff3 fs10 fc0 sc0 ls0 ws0\">(3)  </div></td></tr><tr><td class=\"c x259 y3af5 w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">B. Esposizioni credi<span class=\"_ _1\"></span>tizie fuori bilanci<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3af6 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.1 Esposizioni de<span class=\"_ _1\"></span>teriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af6 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af6 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x659 y3af6 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af6 w6a8 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x698 y3af6 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af7 w61c h550\"><div class=\"t m0 xdd h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">B.2 Esposizioni no<span class=\"_ _1\"></span>n deteriorate<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x66e y3af7 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af7 w6a8 h550\"><div class=\"t m0 xa8 h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">2.860<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td><td class=\"c x659 y3af7 w32c h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af7 w6a8 h550\"><div class=\"t m0 x2f h1b8 y11ba ff2 fs10 fc0 sc0 ls95 ws0\">100 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af7 w6a7 h550\"><div class=\"t m0 x1f1 h1b8 y11ba ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af8 w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (B) </div></td><td></td><td class=\"c x66e y3af8 w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af8 w6a8 h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">2.860  </div></td><td class=\"c x659 y3af8 w32c h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3af8 w6a8 h550\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">100 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af8 w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3af9 w6ac h5b3\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3af9 w32c h5b3\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x66e y3af9 w6a7 h5b3\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3af9 w6a8 h5b3\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">3.845  </div></td><td class=\"c x659 y3af9 w32c h5b3\"><div class=\"t m0 x36 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(1) </div></td><td class=\"c x6e2 y3af9 w6a8 h5b3\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">277 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3af9 w3d3 h5b3\"><div class=\"t m0 x36 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">(3)  </div></td></tr><tr><td class=\"c x259 y3afa w61c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">Totale (A+B)<span class=\"_ _1\"></span> </div></td><td class=\"c x658 y3afa w32c h550\"><div class=\"t m0 xdd hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x66e y3afa w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e1 y3afa w6a8 h550\"><div class=\"t m0 xa8 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">4.094  </div></td><td class=\"c x659 y3afa w32c h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e2 y3afa w6a8 h550\"><div class=\"t m0 xa0 hfe y11ba ff3 fs10 fc0 sc0 ls87 ws0\">126 <span class=\"ls0\"> </span></div></td><td class=\"c x698 y3afa w6a7 h550\"><div class=\"t m0 x75 hfe y11ba ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table>Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta<span class=\"_ _324\"> </span>Rettifiche valore complessive<span class=\"_ _324\"> </span>Esposizioni netta<span class=\"_ _324\"> </span>Rettifiche valore complessive<span class=\"_ _324\"> </span>B.4      Grandi esposizioni Con riferimento <span class=\"_ _1\"></span>alla normativa<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>vigilanza vi<span class=\"_ _1\"></span>gente \u00e8 stata <span class=\"_ _1\"></span>rilevata la<span class=\"_ _1\"></span> seguente situaz<span class=\"_ _1\"></span>ione al <span class=\"_ _1\"></span>31 dicembre 202<span class=\"ls0\">4: </span><table class=\"s wdaa hafa\" id=\"_55b4d6a3-9a2b-45de-b69d-65ca550c45ac\"><tr><td></td><td class=\"c x6ea y3afc wbc8 ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _324\"> </span></div></td><td class=\"c x6eb y3afc wbc8 ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">Ammontare<span class=\"_ _324\"> </span></div></td><td class=\"c x6ec y3afd w3d3 h71e\"><div class=\"t m0 x30 h58b y1f1e ff12 fse fc0 sc0 ls0 ws0\">Numero </div><div class=\"t m0 x35 h58b y107 ff12 fse fc0 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td class=\"c x6ed y3afd w6b5 h71e\"><div class=\"t m0 xdd h58b y241b ff12 fse fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x6ee y3afe wdab ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">(valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x6ef y3afe wdac ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">(valore<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x6f0 y3aff wdad ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">bilancio)<span class=\"_ _324\"> </span></div></td><td class=\"c x6f1 y3aff wdae ha66\"><div class=\"t m0 x23f h58b y3afb ff12 fse fc0 sc0 ls0 ws0\">ponderato)<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x6ed y3b00 w6b5 h5f4\"><div class=\"t m0 xdd h3b y140e ff2 fse fc0 sc0 ls0 ws0\">Grandi espos<span class=\"_ _0\"></span>izioni  </div></td><td class=\"c x6f2 y3b00 w6b6 h5f4\"><div class=\"t m0 x20 h3b y140e ff2 fse fc0 sc0 ls0 ws0\">8.098.382 </div></td><td class=\"c x6f3 y3b00 w6b7 h5f4\"><div class=\"t m0 x20 h3b y140e ff2 fse fc0 sc0 ls0 ws0\">293.274 </div></td><td></td><td class=\"c x6ec y3b00 w3d3 h5f4\"><div class=\"t m0 x22 h3b y140e ff2 fse fc0 sc0 ls0 ws0\">6 </div></td></tr></table>Le posizioni rilevate s<span class=\"_ _1\"></span>ono riconducib<span class=\"_ _1\"></span>ili a: <span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>attivit\u00e0 fiscali del<span class=\"_ _1\"></span>la banca e titoli governa<span class=\"_ _1\"></span>tivi italia<span class=\"_ _1\"></span>ni,<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff5\">partecipazione al<span class=\"_ _1\"></span> capitale della B<span class=\"_ _1\"></span>anca d\u2019Itali<span class=\"_ _1\"></span>a,</span></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>garanzie prestate dal F<span class=\"_ _1\"></span>ondo di gara<span class=\"_ _1\"></span>nzia L.23.12.1<span class=\"_ _1\"></span>996 N.662,<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>operativit\u00e0 in pronti c<span class=\"_ _1\"></span>ontro termine c<span class=\"_ _1\"></span>on Cassa di <span class=\"_ _1\"></span>Compensazione e<span class=\"_ _1\"></span> Garanzia.<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff5\">esposizioni <span class=\"_ _8d\"> </span>con <span class=\"_ _47\"> </span>C<span class=\"_ _1\"></span>redite <span class=\"_ _8d\"> </span>Agricole <span class=\"_ _8d\"> </span>per <span class=\"_ _8d\"> </span>liquidit\u00e0 <span class=\"_ _8d\"> </span>depositata <span class=\"_ _8d\"> </span>nell\u2019am<span class=\"_ _1\"></span>bito <span class=\"_ _8d\"> </span>dell\u2019opera<span class=\"_ _1\"></span>zione <span class=\"_ _47\"> </span>di<span class=\"_ _1\"></span> </span></span>covered bond, per tit<span class=\"_ _1\"></span>oli di debi<span class=\"_ _1\"></span>to inclusi nel porta<span class=\"_ _1\"></span>foglio di propriet\u00e0 e per<span class=\"_ _1\"></span> long term rep<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span></span>garanzie prestate da <span class=\"_ _1\"></span>SACE.<span class=\"_ _1\"></span> C.<span class=\"ls0\"> <span class=\"_ _c9\"> </span>Operazio<span class=\"_ _1\"></span>ni di cartolarizzazione <span class=\"_ _1\"></span> </span>Informazioni di natura qualitativa<span class=\"_ _1\"></span> Operazione GACS \u201c2Worlds s<span class=\"_ _1\"></span>.r.l.\u201d realizzata da Banco Desio q<span class=\"_ _1\"></span>uale originator<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span><span class=\"ff5\">2018 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>realizzata <span class=\"_ _1\"></span>un\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>ricors<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>procedura <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il </span>rilascio da parte dello <span class=\"_ _0\"></span>Stato italiano della garanzia <span class=\"_ _0\"></span>sulla cartolarizzazione delle <span class=\"_ _0\"></span>sofferenze sui titoli senior <span class=\"_ _0\"></span>ai sensi del D.L. 18/2016 (\u201cGACS\u201d)<span class=\"_ _0\"></span> finalizzata al <span class=\"ff2\">deconsolidamento di crediti del Gruppo Banco Desio per <span class=\"_ _0\"></span>un </span>controvalore lordo di Euro<span class=\"_ _1\"></span> 1,0 miliardi (l\u2019\u201cOperazione\u201d).<span class=\"ff2\"> </span>L\u2019Operazione <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stata <span class=\"_ _2d\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>fine <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>realizzare <span class=\"_ _2d\"> </span>il <span class=\"_ _2d\"> </span>tras<span class=\"_ _1\"></span>ferimento <span class=\"_ _2d\"> </span>significativo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>rischio <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>credito<span class=\"_ _1\"></span> associato <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>cartolarizzati <span class=\"_ _3\"></span>(\u201cSRT\u201d) <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>artt<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>243 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ss. <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>(UE) <span class=\"_ _29\"></span>n. <span class=\"_ _3\"></span>575/2013<span class=\"_ _1\"></span>; <span class=\"_ _3\"></span>il portafoglio soff<span class=\"_ _1\"></span>erenze di riferimen<span class=\"ff5\">to, c<span class=\"_ _1\"></span>eduto il 12 giu<span class=\"_ _1\"></span>gno 2018 alla societ\u00e0 veic<span class=\"_ _1\"></span>olo \u201c2Worlds <span class=\"_ _1\"></span>s.r.l.\u201d (\u201cSPV\u201d o </span>\u201cVeicolo\u201d) <span class=\"_ _3\"></span>appositament<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>costitui<span class=\"_ _1\"></span>ta, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _29\"></span>composto <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>contratti <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>finanziamento <span class=\"_ _29\"></span>ipotecari <span class=\"_ _3\"></span>o <span class=\"_ _29\"></span>chirografari erogati <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>Banco <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>Desio <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>Brianza <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>Banca <span class=\"_ _3f\"> </span>Popolare <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Spoleto <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>f<span class=\"_ _1\"></span>avo<span class=\"_ _1\"></span>re <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>clientela \u201csecured\u201d, <span class=\"_ _2d\"> </span>ovv<span class=\"_ _1\"></span>ero <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>r<span class=\"_ _1\"></span>apporti <span class=\"_ _2c\"> </span>garantiti <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>ipoteche,  e<span class=\"_ _0\"></span>d <span class=\"_ _2c\"> </span>\u201cunsecured\u201d, <span class=\"_ _2c\"> </span>o<span class=\"_ _1\"></span>vvero <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>rapporti  privi <span class=\"_ _2d\"> </span>di garanzie reali. In data 25 giugno 2018 la SPV ha quindi em<span class=\"_ _1\"></span>esso le seguenti class<span class=\"_ _1\"></span>i di titoli ABS (Asset<span class=\"_ _1\"></span>-Backed Securiti<span class=\"_ _1\"></span>es): \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">titoli <span class=\"_ _1\"></span>senior <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Euro<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>28<span class=\"_ _1\"></span>8,5 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>cor<span class=\"_ _0\"></span>rispondenti <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>28,8% <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>Gross <span class=\"_ _3\"></span>Book <span class=\"_ _1\"></span>Value <span class=\"_ _1\"></span>(GBV) <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>di </span></span>individuazione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _3\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>31 <span class=\"_ _3\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _29\"></span>2020, <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>attrib<span class=\"_ _1\"></span>uito <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rating <span class=\"_ _29\"></span>\u201cBBB <span class=\"_ _3\"></span>Lo<span class=\"_ _1\"></span>w\u201d <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>\u201cBBB\u201d<span class=\"_ _1\"></span> rispettivamente da parte di DBRS Ratings L<span class=\"_ _1\"></span>td e Scope Ratings <span class=\"_ _1\"></span>GmbH; \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">titoli <span class=\"_ _1\"></span>mezzanine <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>30,2 <span class=\"_ _3\"></span>milioni <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>attribuito <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>rating <span class=\"_ _1\"></span>\u201cB <span class=\"_ _3\"></span>Low\u201d <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>\u201cB\u201d <span class=\"_ _3\"></span>rispettivamente </span></span>da parte di DBRS Ratings Ltd e Scope Ratin<span class=\"_ _1\"></span>gs GmbH;<span class=\"_ _1\"></span> \u25aa<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">titoli junior pari a Euro 9,0 milioni, privi di r<span class=\"_ _1\"></span>ating. </span></span>In data <span class=\"_ _2\"></span>11 luglio 2018, <span class=\"_ _2\"></span>il<span class=\"_ _1\"></span> Gr<span class=\"_ _0\"></span>uppo Banc<span class=\"_ _0\"></span>o Desio <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>accettato l\u2019accordo de<span class=\"_ _0\"></span>finitivo vincolante <span class=\"_ _2\"></span>per la ce<span class=\"_ _0\"></span>ssione del 95% dei <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>mezzanine <span class=\"_ _1\"></span>e junior, <span class=\"_ _1\"></span>che si <span class=\"_ _1\"></span>\u00e8 p<span class=\"_ _1\"></span>erfezionata <span class=\"_ _1\"></span>in data <span class=\"_ _1\"></span>23 luglio<span class=\"_ _1\"></span> 2018 <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>il regolamento<span class=\"_ _1\"></span> della transazione stessa e quindi il <span class=\"_ _1\"></span>deconsolidamento<span class=\"_ _1\"></span> delle sofferenze cedute.<span class=\"_ _324\"> </span>In <span class=\"_ _3d\"> </span>data <span class=\"_ _3d\"> </span>3 <span class=\"_ _3d\"> </span>ottobre <span class=\"_ _3d\"> </span>2018 <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gruppo <span class=\"_ _3d\"> </span>Banco <span class=\"_ _3d\"> </span>Desio <span class=\"_ _3d\"> </span>ha <span class=\"_ _3d\"> </span>ricevuto <span class=\"_ _3d\"> </span>formale <span class=\"_ _3d\"> </span>comunicazione <span class=\"_ _3d\"> </span>che <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Ministr<span class=\"_ _1\"></span>o dell\u2019economia <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>finanze, <span class=\"_ _3\"></span>con provv<span class=\"_ _1\"></span>edimento <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>5 settembre <span class=\"_ _3\"></span>2018, <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>concesso la <span class=\"_ _3\"></span>garanzia <span class=\"_ _1\"></span>dello Stato <span class=\"_ _47\"> </span>sui <span class=\"_ _8d\"> </span>titoli <span class=\"_ _47\"> </span>senior <span class=\"_ _8d\"> </span>emessi <span class=\"_ _8d\"> </span>dal <span class=\"_ _47\"> </span>Veicolo <span class=\"_ _8d\"> </span>con <span class=\"_ _8d\"> </span>efficacia <span class=\"_ _47\"> </span>s<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>dall<span class=\"_ _1\"></span>a <span class=\"_ _47\"> </span>data <span class=\"_ _8d\"> </span>di <span class=\"_ _47\"> </span>adoz<span class=\"_ _1\"></span>ione <span class=\"_ _47\"> </span>del <span class=\"_ _8d\"> </span>suddetto provvedimento in quanto ri<span class=\"_ _1\"></span>sultavano gi\u00e0 verificate le condizioni previste dal D<span class=\"_ _1\"></span>.L. 18/2016.<span class=\"_ _1\"></span> Si s<span class=\"_ _1\"></span>egnala c<span class=\"_ _1\"></span>he <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mese <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2023 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>riacquist<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>sofferenze <span class=\"_ _1\"></span>incluse <span class=\"_ _1\"></span>nel portafoglio <span class=\"_ _3\"></span>ceduto <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>2018 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cartolarizzazione <span class=\"_ _3\"></span>\u201c2Worlds <span class=\"_ _1\"></span>srl<span class=\"_ _1\"></span>\u201d, <span class=\"_ _1\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>richiesta <span class=\"_ _1\"></span>di indennizzo, per <span class=\"_ _1\"></span>un GBV pa<span class=\"_ _1\"></span>ri a <span class=\"_ _1\"></span>22,4 milio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>di euro. Il <span class=\"_ _1\"></span>prezzo di <span class=\"_ _1\"></span>riacquisto \u00e8 <span class=\"_ _1\"></span>stato pattuito <span class=\"_ _1\"></span>in 8 milioni <span class=\"_ _1\"></span>di euro (pari al prezzo ori<span class=\"_ _1\"></span>ginario, aumentato degli interessi e al netto<span class=\"_ _1\"></span> di eventuali incass<span class=\"_ _1\"></span>i dalla cut<span class=\"_ _3\"></span>-off alla data di riacquisto). <span class=\"_ _3d\"> </span>I  crediti <span class=\"_ _3d\"> </span>sono  stati <span class=\"_ _3d\"> </span>trattati <span class=\"_ _3d\"> </span>come  previsto <span class=\"_ _3d\"> </span>dal  principio <span class=\"_ _40\"> </span>IFRS9  come <span class=\"_ _3d\"> </span>POCI  (purchased <span class=\"_ _3d\"> </span>or originated <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>impaired) <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un fair<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>4,6 <span class=\"_ _1\"></span>mln <span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>coerentemente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>le policy di valutazione della Banca).<span class=\"_ _1\"></span> Operazione Lumen realizzata da Banco Desio me<span class=\"_ _1\"></span>diante investimento in ABS<span class=\"_ _3\"></span> Nel <span class=\"_ _1\"></span>2020<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sottoscritto <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>titolo <span class=\"_ _3\"></span>(Asset-<span class=\"ff5\">Backed <span class=\"_ _3\"></span>Security <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u201cABS\u201d) <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>Euro <span class=\"_ _1\"></span>50 <span class=\"_ _3\"></span>milioni, <span class=\"_ _3\"></span>emesso <span class=\"_ _1\"></span>da </span>Lumen SPV <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span>(societ\u00e0 <span class=\"_ _1\"></span>veicolo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u201cSPV\u201d), <span class=\"_ _1\"></span>avente <span class=\"_ _1\"></span>come atti<span class=\"_ _1\"></span>vit\u00e0 sott<span class=\"_ _1\"></span>ostante finanziamenti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>medio <span class=\"_ _1\"></span>lungo termine concessi da Credimi S.p.A. <span class=\"ff5\">(\u201cOriginator\u201d) </span>a PMI e assistiti da garanzia <span class=\"_ _0\"></span>del Medio Credito Centrale (MCC) come <span class=\"_ _1\"></span>previsto<span class=\"_ _1\"></span> dal <span class=\"_ _1\"></span>DL<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>dell\u20198 <span class=\"_ _1\"></span>aprile <span class=\"_ _1\"></span>2020 <span class=\"_ _1\"></span>(cd DL <span class=\"_ _1\"></span>Liquidit\u00e0). <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del 20<span class=\"_ _1\"></span>21 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata s<span class=\"_ _1\"></span>ottoscritta un\u2019altra emissione di Lumen con <span class=\"_ _0\"></span>sottostanti finanziamenti della <span class=\"_ _0\"></span>stessa tipologia per ulteri<span class=\"ff2 ls2a\">ori<span class=\"ls0\"> Euro 50 milioni. </span></span>Gli obiettivi dell\u2019inizia<span class=\"_ _1\"></span>tiva sono:<span class=\"ff2\"> </span>1.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff5\">ottenere <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>rendim<span class=\"_ _1\"></span>ento <span class=\"_ _29\"></span>att<span class=\"_ _1\"></span>eso <span class=\"_ _29\"></span>coerente <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>profilo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>rischio <span class=\"_ _29\"></span>dell\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>sottostante </span></span>finanziamenti garantiti da M<span class=\"_ _1\"></span>edio Credito Centrale;<span class=\"_ _1\"></span> 2.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">aumentare <span class=\"_ _1\"></span>la clie<span class=\"_ _1\"></span>ntela con <span class=\"_ _1\"></span>un targ<span class=\"_ _1\"></span>et in <span class=\"_ _1\"></span>linea <span class=\"_ _1\"></span>con le <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>litiche commerciali <span class=\"_ _1\"></span>e cr<span class=\"_ _1\"></span>editizie <span class=\"_ _1\"></span>(geografia, </span></span>dimensione aziende e perdita at<span class=\"_ _1\"></span>tesa del portafoglio); <span class=\"_ _1\"></span> 3.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff5\">avviare un\u2019operativit\u00e0 su <span class=\"_ _0\"></span>canali <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ntech <span class=\"_ _0\"></span>(portale co<span class=\"ff2\">-branded) che <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>enta alla <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>entela <span class=\"_ _0\"></span>una user </span></span></span>experience completamente on-line, semplic<span class=\"_ _1\"></span>e e veloce.<span class=\"_ _1\"></span> Operazione Viveracqua realizz<span class=\"_ _1\"></span>ata da Banco Desio mediante investimento in <span class=\"_ _1\"></span>ABS<span class=\"_ _1\"></span> Nel <span class=\"_ _3b\"> </span>corso <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _3b\"> </span>2020<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>Banc<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>ha <span class=\"_ _3f\"> </span>inoltre <span class=\"_ _3b\"> </span>eff<span class=\"_ _1\"></span>ettuato, <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>un\u2019ottica <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>divers<span class=\"_ _1\"></span>ificazione <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>oprio portafoglio t<span class=\"_ _0\"></span>itoli <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>alla ricerca <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rendimento <span class=\"_ _2\"></span>interes<span class=\"_ _1\"></span>sante, <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>investimento di <span class=\"_ _2\"></span>Euro 5 <span class=\"_ _2\"></span>milioni in <span class=\"_ _2\"></span>note <span class=\"ff6\">senior</span> emesse <span class=\"_ _3b\"> </span>dalla <span class=\"_ _3b\"> </span>societ\u00e0 <span class=\"_ _3b\"> </span>v<span class=\"_ _1\"></span>eicol<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>Viveracqua <span class=\"_ _3b\"> </span>con <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _3f\"> </span>2034 <span class=\"_ _3b\"> </span>aventi <span class=\"_ _3f\"> </span>come <span class=\"_ _3f\"> </span>sottostante <span class=\"_ _3b\"> </span>nr. <span class=\"_ _3f\"> </span>6 <span class=\"_ _3b\"> </span>emissio<span class=\"_ _1\"></span>ni obbligazionarie di societ\u00e0 operanti<span class=\"_ _1\"></span> nel comparto idrico.<span class=\"_ _1\"></span> Operazioni di investimento di Banco Desio in tr<span class=\"_ _1\"></span>anche senior di terzi<span class=\"_ _1\"></span> Sempre <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>un\u2019ottica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>diversificazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span><span class=\"ff2\">portafoglio <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1\"></span>2021 <span class=\"_ _3\"></span>sono stati <span class=\"_ _3\"></span>effettuati </span>investimenti in tranche senior di car<span class=\"_ _1\"></span>tolarizzazioni di terzi come di seguito:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>impegno <span class=\"_ _2\"></span>iniz<span class=\"_ _1\"></span>iale di <span class=\"_ _2\"></span><span class=\"ff5\">E<span class=\"_ _1\"></span>uro 30 <span class=\"_ _0\"></span>milioni riferiti <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un\u2019emissione <span class=\"_ _0\"></span>senior semplice <span class=\"_ _0\"></span>trasparente standardizzata </span>(\u201cSTS\u201d) di Kripton SPV con s<span class=\"_ _1\"></span>ottos<span class=\"_ _1\"></span>tante finanziamenti a PMI garanti<span class=\"_ _1\"></span>ti da Medio Credito Ce<span class=\"_ _1\"></span>ntrale<span class=\"_ _1\"></span><span class=\"ff2\">: alla </span>data del 31<span class=\"_ _1\"></span> dicembre 20<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>4 risult<span class=\"_ _1\"></span>a terminata <span class=\"_ _1\"></span>la fase di <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span><span class=\"ls13b\">mp</span>-<span class=\"ls1c\">up</span> e <span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>investimento <span class=\"_ _1\"></span>risulta <span class=\"_ _1\"></span>essere pari <span class=\"_ _1\"></span>a </span>Euro 9,9 milioni circa;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>impegno <span class=\"_ _3b\"></span>iniziale <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Euro <span class=\"_ _3f\"> </span><span class=\"ff5\">Euro <span class=\"_ _3b\"> </span>15 <span class=\"_ _3f\"> </span>milioni <span class=\"_ _3b\"> </span>riferiti <span class=\"_ _3b\"> </span>ad <span class=\"_ _3b\"> </span>un\u2019emissione <span class=\"_ _3b\"> </span>senior <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>veicolo <span class=\"_ _3b\"> </span>P2<span class=\"_ _1\"></span>P <span class=\"_ _3b\"> </span>Lendit <span class=\"_ _3b\"> </span>con </span>sottostanti <span class=\"_ _3f\"> </span>finanziamenti <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>priv<span class=\"_ _1\"></span>ati <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>credito <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>consumo<span class=\"_ _1\"></span><span class=\"ls29\">: <span class=\"_ _3f\"> </span></span>alla <span class=\"_ _3f\"> </span>data <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>31<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>dicembre <span class=\"_ _3f\"> </span>2024 <span class=\"_ _3f\"> </span>risulta terminata la fase di ramp-<span class=\"_ _1\"></span>up <span class=\"ls19\">e </span><span class=\"ff5\">l\u2019investimento ris<span class=\"_ _1\"></span>ulta essere pari a<span class=\"_ _1\"></span></span> Euro 3,8 milioni cir<span class=\"_ _1\"></span>ca. Operazione GACS \u201cCassa Centrale<span class=\"ff6\"> <span class=\"_ _1\"></span></span>Banca (Buonco<span class=\"_ _1\"></span>nsiglio 4)\u201d multioriginator <span class=\"_ _1\"></span>(tra cui Banco Desio)<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Nel <span class=\"_ _3b\"> </span>mese <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>dicembre <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>21 <span class=\"_ _3f\"> </span>il <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>D<span class=\"_ _1\"></span>esio <span class=\"_ _3b\"> </span>ha <span class=\"_ _3b\"> </span>altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _3f\"> </span>preso <span class=\"_ _3b\"> </span>parte <span class=\"_ _3b\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>un\u2019op<span class=\"_ _1\"></span>erazione <span class=\"_ _3b\"> </span>multi<span class=\"_ _3\"></span><span class=\"ff2\">-originator <span class=\"_ _3f\"> </span>di </span>cartolarizzazione <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>sofferenze <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>garanzia <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Sta<span class=\"_ _1\"></span>to <span class=\"_ _3b\"> </span>GACS <span class=\"_ _3b\"> </span>svo<span class=\"_ _1\"></span>lta <span class=\"_ _3b\"> </span>dal <span class=\"_ _3f\"> </span>team <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>Cassa <span class=\"_ _3b\"> </span>Ce<span class=\"_ _1\"></span>ntrale <span class=\"_ _3b\"> </span>Banca<span class=\"_ _324\"> </span>(Buonconsiglio 4). <span class=\"_ _2\"></span>In particolare, <span class=\"_ _0\"></span>in data <span class=\"_ _2\"></span>15 dicembre <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>l Banco <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>perfezionato l<span class=\"_ _0\"></span>a ce<span class=\"_ _0\"></span>ssione pro-soluto <span class=\"_ _0\"></span>sotto forma <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cartolarizzazione, effettuata<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ensi <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>L<span class=\"_ _1\"></span>egge <span class=\"_ _1\"></span>130/1999 <span class=\"_ _3\"></span>(l\u2019\u201cOperazione\u201d), di <span class=\"_ _3\"></span>un po<span class=\"_ _1\"></span>rtafoglio <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>posizioni a <span class=\"_ _0\"></span>sofferenza (\u201cNPLs\u201d) <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un valore <span class=\"_ _0\"></span>compless<span class=\"_ _1\"></span>ivo lordo <span class=\"_ _0\"></span>(\u201cGBV\u201d) <span class=\"_ _0\"></span>pari ad E<span class=\"_ _0\"></span>uro 22,9 <span class=\"_ _0\"></span>milioni, in <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>vore della Societ\u00e0 Veicolo \u201cBuonconsiglio<span class=\"_ _1\"></span> 4 S.r.l.\u201d (\u201cSPV\u201d o \u201cVeicolo\u201d).<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Al <span class=\"_ _29\"></span>fine <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>adempiere <span class=\"_ _29\"></span>all\u2019<span class=\"_ _1\"></span>obbligo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>retention <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>(i) <span class=\"_ _3b\"></span>all\u2019art. <span class=\"_ _29\"></span>405, <span class=\"_ _29\"></span>par. <span class=\"_ _29\"></span>1, <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Regolamento <span class=\"_ _3b\"></span>EU <span class=\"_ _29\"></span>575/2013 (\u201cCRR\u201d), <span class=\"_ _3b\"></span>(ii) <span class=\"_ _3b\"></span>all\u2019art. <span class=\"_ _3b\"> </span>51, <span class=\"_ _3b\"> </span>par. <span class=\"_ _3b\"> </span>1, <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"></span>Regolamento <span class=\"_ _3b\"> </span>Delegato <span class=\"_ _3b\"> </span>(UE) <span class=\"_ _3b\"> </span>231/2013 <span class=\"_ _3b\"> </span>(\u201cRe<span class=\"_ _1\"></span>golamento <span class=\"_ _3b\"> </span>AIMFD\u201d) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>(iii) all\u2019art. <span class=\"_ _1\"></span>25<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _3\"></span>Delegato (U<span class=\"_ _1\"></span>E) <span class=\"_ _1\"></span>35/20<span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>(\u201cRegolamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Solvency <span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>I\u201d), <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>deciso <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span><span class=\"ff2\"> </span>mantenere <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>netto <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>nominale <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span>tranche <span class=\"_ _29\"></span>Junior <span class=\"_ _29\"></span>(circa <span class=\"_ _29\"></span>7%) <span class=\"_ _29\"></span>e<span class=\"_ _1\"></span> Mezzanine <span class=\"_ _3\"></span>(circa <span class=\"_ _29\"></span>6%) <span class=\"_ _3\"></span>trasferita<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>investitori <span class=\"_ _29\"></span>terzi, <span class=\"_ _3\"></span>oltre <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>mantenere <span class=\"_ _3\"></span>il <span class=\"_ _29\"></span>100% <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>anche <span class=\"_ _3\"></span>Senior, <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>sensi dell\u2019art. 405, par. 1, l<span class=\"_ _1\"></span>ett. (a), del CRR. Il <span class=\"_ _1\"></span><span class=\"ff2\">corrispetti<span class=\"_ _1\"></span>vo della cessione, pari ad<span class=\"_ _1\"></span> Euro 4,59 mil<span class=\"_ _1\"></span>ioni (al lordo degli<span class=\"_ _1\"></span> </span>incassi <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>90 mila <span class=\"_ _2\"></span>relativi al <span class=\"_ _2\"></span>periodo 1 <span class=\"_ _2\"></span>agost<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>2021 <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>21, come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Decreto GACS <span class=\"_ _0\"></span>del 3 <span class=\"_ _2\"></span>agos<span class=\"_ _1\"></span>to 2016, <span class=\"_ _0\"></span>art. 2, <span class=\"_ _2\"></span>comma 1, <span class=\"_ _0\"></span>lett. a), <span class=\"_ _2\"></span>\u00e8 stato <span class=\"_ _0\"></span>riconosciuto mediante la <span class=\"_ _0\"></span>sottoscrizione da <span class=\"_ _2\"></span>parte di <span class=\"_ _1\"></span>BDB di <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>ABS (\u201cNotes<span class=\"_ _1\"></span>\u201d) emessi <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>\u2019SPV il <span class=\"_ _1\"></span>14<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dicembre 2021<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>NPLs <span class=\"_ _1\"></span>acquistati <span class=\"_ _1\"></span>pro<span class=\"_ _3\"></span><span class=\"ff2\">-quota </span>da <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span>ca <span class=\"_ _3\"></span>cedente. <span class=\"_ _1\"></span>In <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>15<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _3\"></span>2021 <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Desio <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>Brianza <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>sottoscritt<span class=\"_ _1\"></span>o l\u2019accordo <span class=\"_ _3\"></span>def<span class=\"ff2\">initivo <span class=\"_ _3\"></span>vincolante <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>Originator <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>94% <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>titoli </span>Mezzanine <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>93% <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>tito<span class=\"_ _1\"></span>li <span class=\"_ _29\"></span>Junior <span class=\"_ _3b\"></span>formulato <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _29\"></span>invest<span class=\"_ _1\"></span>itore <span class=\"_ _29\"></span>istituz<span class=\"_ _1\"></span>ionale <span class=\"_ _29\"></span>terzo <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>corrispettivo<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>pro<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>quota <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>Euro <span class=\"_ _47\"> </span>202.322, <span class=\"_ _47\"> </span>incassandone <span class=\"_ _47\"> </span>il <span class=\"_ _47\"> </span>corrispettivo <span class=\"_ _47\"> </span>nella <span class=\"_ _47\"> </span>data <span class=\"_ _47\"> </span>prevista <span class=\"_ _47\"> </span>per <span class=\"_ _40\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>regolamento <span class=\"_ _40\"> </span>d<span class=\"_ _1\"></span>ella transazione dei titoli, ovv<span class=\"_ _1\"></span>ero il 17 dicembre 2021.<span class=\"_ _1\"></span> Operazione Desio SME<span class=\"_ _1\"></span> In data <span class=\"_ _3\"></span>12 febbraio <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span> (\u201cdat<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>efficacia <span class=\"_ _1\"></span>giuridica\u201d) <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>perfezionata <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cessione <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>titolo <span class=\"_ _1\"></span>oneroso<span class=\"_ _1\"></span>, in <span class=\"_ _29\"></span>blocco <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>\u201cpro <span class=\"_ _29\"></span>soluto\u201d <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>portafoglio <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>crediti <span class=\"_ _29\"></span>derivanti <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>finanziamenti <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>PMI <span class=\"_ _29\"></span>ital<span class=\"_ _1\"></span>iane <span class=\"_ _29\"></span>ipotecari, chirografari <span class=\"_ _3\"></span>e, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>parte,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>garantiti <span class=\"_ _29\"></span>da <span class=\"_ _3\"></span>Medio <span class=\"_ _29\"></span>Credito <span class=\"_ _3\"></span>Centrale, <span class=\"_ _29\"></span>erogati <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>Ban<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Brianza S.p.A. <span class=\"_ _2d\"> </span>(o <span class=\"_ _2d\"> </span>dall<span class=\"_ _1\"></span>\u2019incorporata <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2d\"> </span>Popolare <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Spoleto <span class=\"_ _2d\"> </span>S.p.A.) <span class=\"_ _2c\"> </span>alla <span class=\"_ _2d\"> </span>societ\u00e0 <span class=\"_ _2c\"> </span>veicolo<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>cartolarizzaz<span class=\"_ _1\"></span>ione appositamente <span class=\"_ _3\"></span>costituita, <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>SME <span class=\"_ _3\"></span>SPV <span class=\"_ _1\"></span>Srl, <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sede <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>It<span class=\"_ _1\"></span>alia <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>socio <span class=\"_ _3\"></span>unic<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Stichting Rugiada. <span class=\"ff5\">Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>del po<span class=\"_ _1\"></span>rtafoglio <span class=\"_ _1\"></span>crediti oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cessione nell\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _1\"></span>\u00e8 pari <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>euro 540 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di </span>euro in termini di gross book value.<span class=\"_ _1\"></span> Nell'ambito <span class=\"_ _3b\"></span>dell\u2019Operazione <span class=\"_ _29\"></span>la <span class=\"_ _3b\"> </span>Banca <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _29\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _29\"></span>in<span class=\"_ _1\"></span>caricat<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>da <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>SME <span class=\"_ _3b\"></span>SPV <span class=\"_ _3b\"></span>Srl <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>svolgere, <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>ruo<span class=\"_ _1\"></span>lo <span class=\"_ _3b\"></span>di Servicer, <span class=\"_ _2\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>riscossione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>crediti ceduti <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cassa e <span class=\"_ _2\"></span>pagamento ai <span class=\"_ _2\"></span>sensi <span class=\"_ _2\"></span>dell\u2019art. 2, <span class=\"_ _2\"></span>commi 3, 6 e 6-bis della Legge 13<span class=\"_ _1\"></span>0. L\u2019iniziativa <span class=\"_ _a7\"> </span>rientra <span class=\"_ _a8\"> </span>nel <span class=\"_ _a7\"> </span>contesto <span class=\"_ _a7\"> </span>di <span class=\"_ _a8\"> </span>un\u2019operaz<span class=\"_ _1\"></span>ione <span class=\"_ _a8\"> </span>di <span class=\"_ _a7\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _a8\"> </span>di <span class=\"_ _a7\"> </span>crediti <span class=\"_ _a8\"> </span>in <span class=\"_ _a7\"> </span>bonis <span class=\"_ _a7\"> </span>(senza \u201cderecognition\u201d) <span class=\"_ _40\"> </span>fi<span class=\"_ _1\"></span>nalizzata <span class=\"_ _40\"> </span>a <span class=\"_ _47\"> </span>conseguire <span class=\"_ _40\"> </span>il <span class=\"_ _47\"> </span>miglio<span class=\"_ _0\"></span>ramento <span class=\"_ _40\"> </span>della <span class=\"_ _47\"> </span>gestione <span class=\"_ _40\"> </span>della <span class=\"_ _40\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0, <span class=\"_ _47\"> </span>attraverso l\u2019ottimizzazione della gestione del portafoglio<span class=\"_ _1\"></span> e la di<span class=\"_ _1\"></span><span class=\"ff2\">versificazione delle fonti di finanzia<span class=\"_ _1\"></span>mento. </span>Operazione Copped\u00e8 2 Si segn<span class=\"_ _0\"></span>ala che<span class=\"_ _0\"></span> la <span class=\"_ _2\"></span>contro<span class=\"_ _1\"></span>llata Fides <span class=\"_ _2\"></span>nell\u2019anno 2023 ha <span class=\"_ _2\"></span>perfezionat<span class=\"_ _1\"></span><span class=\"ff2\">o la <span class=\"_ _0\"></span>cessione a <span class=\"_ _2\"></span>titolo oneroso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pro <span class=\"_ _0\"></span>soluto </span>di  un  portafoglio  di  crediti  pecuniari  derivanti  da  fi<span class=\"_ _1\"></span>nanziamenti  alla  clientela  rimborsabili  mediante delegazione di <span class=\"_ _2\"></span>pagam<span class=\"_ _1\"></span>ento e/o <span class=\"_ _0\"></span>cessione de<span class=\"_ _0\"></span>l quinto de<span class=\"_ _0\"></span>llo stipendio <span class=\"_ _0\"></span>e/o de<span class=\"_ _0\"></span>lla pensione <span class=\"_ _0\"></span>(il <span class=\"_ _0\"></span>\u201cPortafoglio\u201d ed i <span class=\"_ _3d\"> </span>\u201cCrediti\u201d) <span class=\"_ _3d\"> </span>dall<span class=\"_ _1\"></span>a <span class=\"_ _3d\"> </span>Fides <span class=\"_ _3d\"> </span>S.p.A. <span class=\"_ _40\"> </span>(\u201cOriginator\u201d) <span class=\"_ _3d\"> </span>al<span class=\"_ _1\"></span>la <span class=\"_ _3d\"> </span>societ\u00e0 <span class=\"_ _3d\"> </span>veicolo<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>cartolarizzazione <span class=\"_ _3d\"> </span>appositamen<span class=\"_ _3\"></span><span class=\"ff2\">te </span>costituita, Copped\u00e9 <span class=\"_ _2\"></span>SPV srl <span class=\"_ _0\"></span>(\u201cSPV\u201d), <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>in Italia <span class=\"_ _2\"></span>ed avente <span class=\"_ _2\"></span>come socio unico <span class=\"_ _2\"></span>la Stichting <span class=\"_ _0\"></span>Lapislazzuli.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _d3\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _d3\"> </span>\u00e8 <span class=\"_ _d3\"> </span>stata <span class=\"_ _d3\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _d3\"> </span>nel <span class=\"_ _d3\"> </span>rispetto <span class=\"_ _d7\"> </span>dei <span class=\"_ _d3\"> </span>requisiti <span class=\"_ _d7\"> </span>di <span class=\"_ _d3\"> </span>\u201csemplicit\u00e0, <span class=\"_ _d3\"> </span>trasparenza <span class=\"_ _d3\"> </span>e standardizzazione\u201d (STS) previsti<span class=\"_ _1\"></span> dal Regolamento (UE) 2017/<span class=\"_ _1\"></span>2402.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019operazione <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>conseguire <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>miglioramento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>gestione <span class=\"_ _3b\"> </span>della <span class=\"_ _3f\"> </span>liquidit<span class=\"_ _1\"></span>\u00e0, incentrato <span class=\"_ _3f\"> </span>sulla <span class=\"_ _2d\"> </span>ottimiz<span class=\"_ _1\"></span>zazione <span class=\"_ _3f\"> </span>della <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>p<span class=\"_ _1\"></span>ortafoglio<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>crediti <span class=\"_ _2d\"> </span>e <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span>diversificaz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>delle <span class=\"_ _2d\"> </span>fonti <span class=\"_ _2d\"> </span>di finanziamento, la <span class=\"_ _1\"></span>riduzione del <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>e l\u2019alimentazione <span class=\"_ _1\"></span>delle scadenze n<span class=\"_ _1\"></span>aturali <span class=\"_ _1\"></span>dell\u2019attivo <span class=\"_ _1\"></span>con quelle del passivo ed ha consentito<span class=\"_ _1\"></span> di disporre di liquidit\u00e0 necessaria per la propria<span class=\"_ _1\"></span> operativit\u00e0.<span class=\"_ _3\"></span>  <span class=\"ff5\">L\u2019Operazione <span class=\"_ _1\"></span></span>- <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>priv<span class=\"_ _1\"></span>ate pl<span class=\"_ _1\"></span>acement <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>perfezionata <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>emissione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>\u201cpartl<span class=\"_ _1\"></span>y </span>paid\u201d <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span><span class=\"ff2\">ha <span class=\"_ _3b\"></span>previsto <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>ramp-up <span class=\"_ _29\"></span>pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>12 <span class=\"_ _29\"></span>mesi, <span class=\"_ _3b\"> </span><span class=\"fs3\">nel <span class=\"_ _29\"></span>corso <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>quale, <span class=\"_ _29\"></span><span class=\"ff5\">nell\u2019anno <span class=\"_ _29\"></span></span>2024 <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>stati<span class=\"_ _324\"> </span></span></span>ceduti <span class=\"_ _1\"></span>ulteriori portafogli <span class=\"_ _1\"></span>di c<span class=\"_ _1\"></span>rediti, <span class=\"_ _1\"></span>con definiti <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>di eleggibilit\u00e0, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _1\"></span>da finanziamenti <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>medesima natura originati da Fides.<span class=\"_ _324\"> </span>Il <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>rtafoglio <span class=\"_ _3f\"> </span>iniziale <span class=\"_ _3f\"> </span>dell\u2019operazione <span class=\"_ _3b\"> </span>ha <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>nominale <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Euro <span class=\"_ _3f\"> </span>267.349.<span class=\"_ _1\"></span>509 <span class=\"_ _3b\"> </span>(Outsta<span class=\"_ _1\"></span>nding <span class=\"_ _3b\"> </span>Principal) <span class=\"_ _3f\"> </span>e trattasi <span class=\"_ _3\"></span>tutti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>performing <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cessione <span class=\"_ _3\"></span>comprensivo <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rateo <span class=\"_ _1\"></span>interessi <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>ad euro 267.668.072. Nel <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>orso <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>ramp-<span class=\"ls9e\">up</span> <span class=\"_ _29\"></span><span class=\"ff5\">sono <span class=\"_ _29\"></span>stati <span class=\"_ _29\"></span>ceduti <span class=\"_ _29\"></span>ulteriori <span class=\"_ _3\"></span>euro <span class=\"_ _29\"></span>135.553.917 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>l\u2019importo <span class=\"_ _29\"></span>della </span>notes al 31dicembre 2024 risulta cos\u00ec composto: -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Nota Senior: euro 296.955.612; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Nota Ju<span class=\"_ _1\"></span>nior: euro   59.984.039. La <span class=\"_ _3b\"> </span>not<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>Senior <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>stata <span class=\"_ _3f\"> </span>sottoscritta <span class=\"_ _3b\"> </span>interamente <span class=\"_ _3f\"> </span>da <span class=\"_ _3b\"> </span>Investit<span class=\"_ _1\"></span>ori <span class=\"_ _3b\"> </span>professionali <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>l\u2019importo <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato <span class=\"_ _3f\"> </span>integralmente incassato <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>Societ\u00e0<span class=\"_ _1\"></span><span class=\"fs4 ls29\">. <span class=\"_ _0\"></span><span class=\"ls0\">Il <span class=\"_ _0\"></span>controvalore della <span class=\"_ _2\"></span>nota Senior <span class=\"_ _2\"></span>\u00e8 rappresentato <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>ella <span class=\"_ _0\"></span>Voce <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>Passivit\u00e0 finanziarie </span></span>valutate <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammor<span class=\"_ _1\"></span>tizzato<span class=\"_ _1\"></span><span class=\"ls29\">. <span class=\"_ _3\"></span></span>I <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>passiv<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rappresentati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico nella Voce 20 Interessi passivi <span class=\"_ _1\"></span>e oneri assimilati.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>nota <span class=\"_ _29\"></span>Junior <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _29\"></span>integralmente <span class=\"_ _3\"></span>sottoscritt<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0. <span class=\"_ _29\"></span>Fides, <span class=\"_ _3\"></span>quindi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttempera <span class=\"_ _3\"></span>agli <span class=\"_ _29\"></span>obblighi <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> retention <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>all\u2019art. <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>(UE) <span class=\"_ _3\"></span>2017/2402 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Pa<span class=\"_ _0\"></span>rlamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _3\"></span>e del <span class=\"_ _1\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>12<span class=\"_ _0\"></span> dicembre <span class=\"_ _47\"> </span>2017 <span class=\"_ _47\"> </span>attravers<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>l\u2019opzio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cui <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>(d) <span class=\"_ _47\"> </span>(c.d. <span class=\"_ _47\"> </span>firs<span class=\"_ _1\"></span>t <span class=\"_ _47\"> </span>loss) <span class=\"_ _8d\"> </span>avendo <span class=\"_ _47\"> </span>sottoscritto </span>integralmente <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>titolo <span class=\"_ _1\"></span>Junior <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>consegue <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>permanere in <span class=\"_ _1\"></span>capo <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>Originator <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>benefici degli <span class=\"_ _0\"></span>stessi crediti ceduti. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>a Societ\u00e0 avend<span class=\"_ _0\"></span>o mantenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>rischi e benefici relativi <span class=\"_ _0\"></span>alle attivit\u00e0 <span class=\"_ _1\"></span>cedute, <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>detti <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>intero <span class=\"_ _1\"></span>ammontare, <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>cando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>trattamento contabile <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dall\u2019IFRS9 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>questi <span class=\"_ _29\"></span>appartengono. <span class=\"_ _3\"></span>Almeno fino <span class=\"_ _2c\"> </span>a  quando <span class=\"_ _2d\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei  titoli <span class=\"_ _2c\"> </span>junior  non <span class=\"_ _2d\"> </span>saranno  eventualmente <span class=\"_ _2d\"> </span>col<span class=\"_ _1\"></span>locati  sul <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>le  sudde<span class=\"_ _0\"></span>tte operazioni di <span class=\"_ _1\"></span>cessione e <span class=\"_ _1\"></span>acquisto<span class=\"_ _1\"></span>, da <span class=\"_ _1\"></span>considerarsi <span class=\"_ _1\"></span>congiuntamente in <span class=\"_ _1\"></span>virt\u00f9 d<span class=\"_ _1\"></span>el principio<span class=\"_ _1\"></span> della pr<span class=\"_ _1\"></span>evalenza della <span class=\"_ _3\"></span>sostanza <span class=\"_ _3\"></span>sulla <span class=\"_ _29\"></span>forma, <span class=\"_ _3\"></span>configurano <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>semplice <span class=\"_ _3\"></span>trasfo<span class=\"_ _1\"></span>rmazione <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3\"></span>mobiliari <span class=\"_ _3\"></span>(titoli), senza che vi sia alcun effetto economico s<span class=\"_ _1\"></span>ostanziale.<span class=\"_ _1\"></span> Nell'ambito <span class=\"_ _1\"></span>dell\u2019Operazione <span class=\"_ _1\"></span>Fides <span class=\"_ _1\"></span>ricopre <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ruo<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Servicer svolgendo <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riscos<span class=\"_ _1\"></span>sione <span class=\"_ _1\"></span>dei cr<span class=\"_ _1\"></span>editi ceduti e servizi di cassa e pagamento ai sensi d<span class=\"_ _1\"></span>ell\u2019art. 2, commi 3, 6<span class=\"_ _1\"></span> e 6<span class=\"_ _1\"></span><span class=\"ff2\">-bis della Legge 130. </span>Si <span class=\"_ _3\"></span>riepilogano <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>segue <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Notes <span class=\"_ _3\"></span>dell\u2019operazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>Copped\u00e8 <span class=\"_ _3\"></span>2023 riferite al 31 dicembre 202<span class=\"_ _1\"></span>4: <table class=\"s wdaf hafb\" id=\"_bd4249ee-ed3b-43fe-8563-99a2a426e37b\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6f5 y3b01 wdb0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x6f6 y3b02 wdb1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x6f7 y3b02 wca8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore residuo<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b03 w6b9 h71b\"><div class=\"t m0 xc5 hfe y20b3 ff3 fs10 fc0 sc0 ls84 ws0\">ISIN<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x6f9 y3b03 w562 h71b\"><div class=\"t m0 x24 hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x6fa y3b03 w409 h71b\"><div class=\"t m0 xdd hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _1\"></span> </div></td><td class=\"c x6fb y3b04 wdb2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _324\"> </span></div></td><td class=\"c x6fc y3b03 w6ba h71b\"><div class=\"t m0 x4b hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Tasso/Spread </div></td><td class=\"c x6fd y3b03 w6bb h71b\"><div class=\"t m0 x3a hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Rating </div></td><td class=\"c x6fe y3b03 w5aa h71b\"><div class=\"t m0 x42 hfe y20b3 ff3 fs10 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _1\"></span> </div></td><td class=\"c x6ff y3b05 wdb3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">nominale<span class=\"_ _324\"> </span></div></td><td class=\"c x700 y3b05 wdb4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">a fine<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x701 y3b06 wdb5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _324\"> </span></div></td><td class=\"c x702 y3b06 wdb6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">esercizio*<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b07 w6b9 h273\"><div class=\"t m0 x8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005568925 </div></td><td class=\"c x6f9 y3b07 w352 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Classe A - </div></td><td class=\"c x703 y3b07 w593 h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Senior </div></td><td class=\"c x6fa y3b07 w409 h273\"><div class=\"t m0 x3b h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">Copped\u00e8 </div><div class=\"t m0 x27 h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x704 y3b07 w519 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b07 w6ba h273\"><div class=\"t m0 x4b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Euribor 3M/ 1<span class=\"_ _1\"></span> </div></td><td class=\"c x6fd y3b07 w6bb h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">N<span class=\"ls13c\">ot</span> rated </div></td><td class=\"c x6fe y3b07 w5aa h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _1\"></span> </div></td><td class=\"c x705 y3b07 w447 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">300.000 </div></td><td class=\"c x706 y3b07 w338 h273\"><div class=\"t m0 x27 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">296.956 </div></td></tr><tr><td class=\"c x6f8 y3b08 w6b9 h273\"><div class=\"t m0 x8 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005568933 </div></td><td class=\"c x6f9 y3b08 w352 h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Classe J - </div></td><td class=\"c x703 y3b08 w593 h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Junior </div></td><td class=\"c x6fa y3b08 w409 h273\"><div class=\"t m0 x3b h1b8 ydfc ff2 fs10 fc0 sc0 ls0 ws0\">Copped\u00e8 </div><div class=\"t m0 x27 h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x704 y3b08 w519 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b08 w6ba h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x6fd y3b08 w6bb h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">N<span class=\"ls13c\">ot</span> rated </div></td><td class=\"c x6fe y3b08 w5aa h273\"><div class=\"t m0 x67 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">November 2044<span class=\"_ _1\"></span> </div></td><td class=\"c x705 y3b08 w447 h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">60.770 </div></td><td class=\"c x706 y3b08 w338 h273\"><div class=\"t m0 x31 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">59.984 </div></td></tr><tr><td class=\"c x6f8 y3b09 w6b9 h2c9\"><div class=\"t m0 xb6 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x705 y3b09 w447 h2c9\"><div class=\"t m0 x42 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">360.770 </div></td><td class=\"c x706 y3b09 w338 h2c9\"><div class=\"t m0 x27 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">356.940 </div></td></tr></table>*(importi in m<span class=\"_ _0\"></span>igliaia<span class=\"_ _1\"></span> di euro) Da <span class=\"_ _3f\"> </span>ultimo <span class=\"_ _3f\"> </span>si <span class=\"_ _2d\"> </span>precisa <span class=\"_ _3f\"> </span>che <span class=\"_ _3f\"> </span><span class=\"ff5\">l\u2019informativ<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>relativa <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>operazioni <span class=\"_ _2d\"> </span>cosiddette <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>\u201cauto<span class=\"_ _1\"></span></span>-<span class=\"ff5\">carto<span class=\"_ _1\"></span>larizzazione\u201d <span class=\"_ _3f\"> </span>\u00e8 </span>contenuta <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Parte <span class=\"_ _3\"></span>E <span class=\"_ _29\"></span>- <span class=\"_ _3\"></span>Sezione <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>Rischi <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _3\"></span>prudenziale <span class=\"_ _29\"></span>- <span class=\"_ _3\"></span>1.4 <span class=\"_ _3\"></span>Rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _3\"></span>Trattasi, infatti, di operazioni i<span class=\"_ _1\"></span>n cui il Gruppo ha sott<span class=\"_ _1\"></span>oscritto integralm<span class=\"_ _1\"></span><span class=\"ff5\">ente i titoli emessi <span class=\"_ _1\"></span>dal veicolo, con l\u2019<span class=\"_ _1\"></span>obiettivo </span>di <span class=\"_ _3\"></span>utilizzarli<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019ottenimento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0, <span class=\"_ _29\"></span>attraverso <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>litica <span class=\"_ _3\"></span>monetaria <span class=\"_ _29\"></span>con <span class=\"_ _3\"></span>l\u2019Eurosistema <span class=\"_ _3\"></span>o mediante operazioni di pronti <span class=\"_ _1\"></span>contro termine con controparti<span class=\"_ _1\"></span> di mercato.<span class=\"_ _1\"></span> Operazione Fauno Nel <span class=\"_ _1\"></span>corso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>perfezionata <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>cessione <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>titolo <span class=\"_ _1\"></span>oneros<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>pro <span class=\"_ _1\"></span>soluto <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> un <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>pecuniari <span class=\"_ _1\"></span>derivanti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>Prestiti <span class=\"_ _1\"></span>perso<span class=\"_ _1\"></span>nali <span class=\"_ _1\"></span>(il <span class=\"_ _3\"></span>\u201cPortafoglio\u201d ed <span class=\"_ _3\"></span>i \u201c<span class=\"_ _1\"></span>Crediti\u201d) <span class=\"_ _1\"></span>dalla <span class=\"_ _3\"></span>Fides S.p.A. <span class=\"_ _2c\"> </span>(\u201cOriginator\u201d)  alla <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _2c\"> </span>veicolo  di <span class=\"_ _2d\"> </span>cart<span class=\"_ _1\"></span>olarizzazione <span class=\"_ _2c\"> </span>appositamente  cos<span class=\"ff2\">titui<span class=\"_ _1\"></span>ta, <span class=\"_ _2c\"> </span>Fauno  SPV <span class=\"_ _2d\"> </span>srl </span>(\u201cSPV\u201d), con sede in Italia ed avent<span class=\"_ _1\"></span>e come socio unico la M<span class=\"_ _1\"></span>&amp;G Trustee Company Limited.<span class=\"_ _324\"> </span>La <span class=\"_ _d3\"> </span>cartolarizz<span class=\"_ _1\"></span>azione <span class=\"_ _d3\"> </span>\u00e8 <span class=\"_ _d3\"> </span>stata <span class=\"_ _d3\"> </span>str<span class=\"_ _1\"></span>utturata <span class=\"_ _d3\"> </span>nel <span class=\"_ _d3\"> </span>rispetto <span class=\"_ _d7\"> </span>dei <span class=\"_ _d3\"> </span>requisiti <span class=\"_ _d7\"> </span>di <span class=\"_ _d3\"> </span>\u201csemplicit\u00e0, <span class=\"_ _d3\"> </span>trasparenza <span class=\"_ _d3\"> </span>e standardizzazione\u201d (STS) previsti<span class=\"_ _1\"></span> dal Regolamento (UE) 2017/<span class=\"_ _1\"></span>2402.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>L\u2019operazione <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2c\"> </span>strutturata <span class=\"_ _2c\"> </span>con <span class=\"_ _2d\"> </span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>ottimizzare <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>gestione <span class=\"_ _2d\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2d\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0, <span class=\"_ _2d\"> </span>e <span class=\"_ _2c\"> </span>al <span class=\"_ _2d\"> </span>contem<span class=\"_ _1\"></span>po <span class=\"_ _2d\"> </span>di<span class=\"_ _1\"></span> diversificare le fonti di finanziamento per consentire <span class=\"_ _1\"></span>alla Societ\u00e0 di finanziare la <span class=\"_ _3\"></span>propria operativit\u00e0. L\u2019operazione <span class=\"_ _3b\"> </span><span class=\"ff2\">- <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>private <span class=\"_ _3b\"></span>placement <span class=\"_ _29\"></span>- <span class=\"_ _3b\"> </span></span>\u00e8 <span class=\"_ _29\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3b\"> </span>perfezionata <span class=\"_ _3b\"></span>mediante <span class=\"_ _29\"></span>l\u2019emiss<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>titoli <span class=\"_ _3b\"> </span>\u201cfully paid\u201d. L\u2019importo dei tito<span class=\"_ _1\"></span>li alla issue date del 12 dicembre 2024 \u00e8 pari <span class=\"_ _1\"></span>a:<span class=\"_ _1\"></span><span class=\"ff2\"> </span>- <span class=\"_ _11f\"> </span>Classe A Senior Euro 215<span class=\"_ _1\"></span>.000.000 (Iss<span class=\"_ _1\"></span>ue price: 100%) - <span class=\"_ _11f\"> </span>Classe J Junior Euro 39.<span class=\"_ _1\"></span>700.000 (Issue price: 100<span class=\"_ _1\"></span>%) Il <span class=\"_ _1\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>iniziale <span class=\"_ _1\"></span>dell\u2019operazione <span class=\"_ _3\"></span>ha valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>nominale <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _1\"></span>249.657.089,25 <span class=\"_ _3\"></span>(Outstanding Pr<span class=\"_ _1\"></span>incipal) <span class=\"_ _1\"></span>e trattasi <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>performino <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>comprensivo <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>teo <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e spese incasso rata a scadere pari ad euro 252<span class=\"_ _1\"></span>.049.127,20.<span class=\"_ _1\"></span>  La <span class=\"_ _2\"></span>nota <span class=\"_ _2\"></span>Senior <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ottoscritta <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>Investitori <span class=\"_ _2\"></span>istituzionali <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019import<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>integralmente <span class=\"_ _2\"></span>incass<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>dalla Societ\u00e0. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>controvalore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>not<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>Senior <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>Voc<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Passivit\u00e0 <span class=\"_ _3\"></span>finanziari<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>valutate <span class=\"_ _3\"></span>al costo ammortizzato <span class=\"_ _2\"></span>a) <span class=\"_ _0\"></span>debiti; <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>correlati intere<span class=\"_ _0\"></span>ssi passi<span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rappresentati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico nella <span class=\"_ _2\"></span>Voce 20 Interessi passivi <span class=\"_ _1\"></span>e oneri assimilati.  La <span class=\"_ _3\"></span>nota <span class=\"_ _29\"></span>Junior <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _29\"></span>integralmente <span class=\"_ _3\"></span>sottoscritt<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0. <span class=\"_ _29\"></span>Fides, <span class=\"_ _3\"></span>quindi,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttempera <span class=\"_ _3\"></span>agli <span class=\"_ _29\"></span>obblighi <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> retention <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>all\u2019art. <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>(UE) <span class=\"_ _3\"></span>2017/2402 <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Pa<span class=\"_ _0\"></span>rlamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _3\"></span>e del <span class=\"_ _1\"></span>Consi<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>12<span class=\"_ _0\"></span> dicembre <span class=\"_ _47\"> </span>2017 <span class=\"_ _47\"> </span>attravers<span class=\"_ _1\"></span>o <span class=\"_ _47\"> </span>l\u2019opzio<span class=\"_ _1\"></span>ne <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>cui <span class=\"_ _47\"> </span>al<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>3 <span class=\"_ _47\"> </span>(d) <span class=\"_ _47\"> </span>(c.d. <span class=\"_ _47\"> </span>firs<span class=\"_ _1\"></span>t <span class=\"_ _47\"> </span>loss) <span class=\"_ _8d\"> </span>avendo <span class=\"_ _47\"> </span>sottoscritto </span>integralmente <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>titolo <span class=\"_ _1\"></span>Junior <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>consegue <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>permanere in <span class=\"_ _1\"></span>capo <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>Originator <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>benefici degli <span class=\"_ _0\"></span>stessi crediti ceduti. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>a Societ\u00e0 avend<span class=\"_ _0\"></span>o mantenuto sostanzialmente <span class=\"_ _0\"></span>tutti i <span class=\"_ _0\"></span>rischi e benefici relativi <span class=\"_ _0\"></span>alle attivit\u00e0 <span class=\"_ _1\"></span>cedute, <span class=\"_ _1\"></span>mantiene <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>detti <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>intero <span class=\"_ _1\"></span>ammontare, <span class=\"_ _1\"></span>appli<span class=\"_ _1\"></span>cando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>trattamento contabile <span class=\"_ _3\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dall\u2019IFRS9 <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>categoria <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>strumenti <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>cui <span class=\"_ _3\"></span>questi <span class=\"_ _29\"></span>appartengono. <span class=\"_ _3\"></span>Almeno fino <span class=\"_ _2c\"> </span>a  quando <span class=\"_ _2d\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei  titoli <span class=\"_ _2c\"> </span>junior  non <span class=\"_ _2d\"> </span>saranno  eventualmente <span class=\"_ _2d\"> </span>col<span class=\"_ _1\"></span>locati  sul <span class=\"_ _2c\"> </span>mercato, <span class=\"_ _2c\"> </span>le  sudde<span class=\"_ _0\"></span>tte operazioni di <span class=\"_ _1\"></span>cessione e <span class=\"_ _1\"></span>acquisto<span class=\"_ _1\"></span>, da <span class=\"_ _1\"></span>considerarsi <span class=\"_ _1\"></span>congiuntamente in <span class=\"_ _1\"></span>virt\u00f9 d<span class=\"_ _1\"></span>el principio<span class=\"_ _1\"></span> della pr<span class=\"_ _1\"></span>evalenza della <span class=\"_ _3\"></span>sostanza <span class=\"_ _3\"></span>sulla <span class=\"_ _29\"></span>forma, <span class=\"_ _3\"></span>configurano <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>semplice <span class=\"_ _3\"></span>trasfo<span class=\"_ _1\"></span>rmazione <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>lori <span class=\"_ _3\"></span>mobiliari <span class=\"_ _3\"></span>(titoli), senza che vi sia alcun effetto economico s<span class=\"_ _1\"></span>ostanziale.<span class=\"_ _1\"></span> Nell'ambito <span class=\"_ _1\"></span>dell\u2019operazione, <span class=\"_ _1\"></span>Fides <span class=\"_ _1\"></span>ricopre <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>ruolo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>ervicer <span class=\"_ _1\"></span>svolgendo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>riscoss<span class=\"_ _1\"></span>ione dei <span class=\"_ _1\"></span>crediti ceduti e servizi di cassa e pagamento ai sensi d<span class=\"_ _1\"></span>ell\u2019art. 2, commi 3, 6<span class=\"_ _1\"></span> e 6<span class=\"_ _1\"></span><span class=\"ff2\">-bis della Legge 130.  </span>Gli incassi gestiti nel 2024<span class=\"_ _1\"></span> ammontano complessivamente ad euro 11.<span class=\"_ _1\"></span>052 migliaia di euro.<span class=\"_ _3\"></span> Si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>epilogano <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>tabell<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>segue <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>info<span class=\"_ _1\"></span>rmazioni <span class=\"_ _3\"></span>relative <span class=\"_ _1\"></span>alle<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Notes <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _3\"></span>Fauno <span class=\"_ _1\"></span>riferite <span class=\"_ _3\"></span>al 31 dicembre 2024: <table class=\"s wdaf hafc\" id=\"_4b7f6cc5-aa28-44e7-afc4-08a22e142516\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6f5 y3b0a wdb0 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Piazza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x6f6 y3b0b wdb1 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x6f7 y3b0b wca8 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Valore residuo<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b0c w6b9 h587\"><div class=\"t m0 xc5 hfe y1e66 ff3 fs10 fc0 sc0 ls84 ws0\">ISIN<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x6f9 y3b0c w562 h587\"><div class=\"t m0 x24 hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x6fa y3b0c w409 h587\"><div class=\"t m0 xdd hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Operazione<span class=\"_ _1\"></span> </div></td><td class=\"c x6fb y3b0d wdb2 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Quotazione<span class=\"_ _324\"> </span></div></td><td class=\"c x6fc y3b0c w6ba h587\"><div class=\"t m0 x4b hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Tasso/Spread </div></td><td class=\"c x6fd y3b0c w6bb h587\"><div class=\"t m0 x3a hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Rating </div></td><td class=\"c x6fe y3b0c w5aa h587\"><div class=\"t m0 x42 hfe y1e66 ff3 fs10 fc0 sc0 ls0 ws0\">Data Chiusura<span class=\"_ _1\"></span> </div></td><td class=\"c x6ff y3b0e wdb3 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">nominale<span class=\"_ _324\"> </span></div></td><td class=\"c x700 y3b0e wdb4 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">a fine<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x701 y3b0f wdb5 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">emesso*<span class=\"_ _324\"> </span></div></td><td class=\"c x702 y3b0f wdb6 ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">esercizio*<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x6f8 y3b10 w6b9 h1e\"><div class=\"t m0 x8 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005624587 </div></td><td class=\"c x6f9 y3b10 w352 h1e\"><div class=\"t m0 x71 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Classe A - </div></td><td class=\"c x703 y3b10 w593 h1e\"><div class=\"t m0 x67 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Senior </div></td><td class=\"c x6fa y3b10 w409 h1e\"><div class=\"t m0 x4d h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Fauno </div></td><td class=\"c x704 y3b10 w519 h1e\"><div class=\"t m0 xee h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b10 w6ba h1e\"><div class=\"t m0 x71 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">Euribor 3M/ <span class=\"ls95\">0,80</span><span class=\"ls95\"><span class=\"_ _1\"></span></span> </div></td><td class=\"c x6fd y3b10 w6bb h1e\"><div class=\"t m0 x42 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">N<span class=\"ls13c\">ot</span> rated </div></td><td class=\"c x6fe y3b10 w5aa h1e\"><div class=\"t m0 x71 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">December 20<span class=\"ls95\">36</span><span class=\"ls95\"><span class=\"_ _1\"></span></span> </div></td><td class=\"c x705 y3b10 w447 h1e\"><div class=\"t m0 x42 h1b8 y13c8 ff2 fs10 fc0 sc0 ls95 ws0\">21<span class=\"ls0\">5.000</span><span class=\"ls0\"> </span></div></td><td class=\"c x706 y3b10 w338 h1e\"><div class=\"t m0 x27 h1b8 y13c8 ff2 fs10 fc0 sc0 ls0 ws0\">215.000 </div></td></tr><tr><td class=\"c x6f8 y3b11 w6b9 h2c9\"><div class=\"t m0 x8 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">IT0005624595 </div></td><td class=\"c x6f9 y3b11 w352 h2c9\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Classe J - </div></td><td class=\"c x703 y3b11 w593 h2c9\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Junior </div></td><td class=\"c x6fa y3b11 w409 h2c9\"><div class=\"t m0 x4d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Fauno </div></td><td class=\"c x704 y3b11 w519 h2c9\"><div class=\"t m0 xee h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">n.q </div></td><td class=\"c x6fc y3b11 w6ba h2c9\"><div class=\"t m0 x20 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x6fd y3b11 w6bb h2c9\"><div class=\"t m0 x42 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">No<span class=\"ls13d\">t </span>rated </div></td><td class=\"c x6fe y3b11 w5aa h2c9\"><div class=\"t m0 x71 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">December 20<span class=\"ls95\">36</span><span class=\"ls95\"><span class=\"_ _1\"></span></span> </div></td><td class=\"c x705 y3b11 w447 h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 ls95 ws0\">39<span class=\"lsb2\">.7<span class=\"ls0\">00</span></span><span class=\"lsb2\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x706 y3b11 w338 h2c9\"><div class=\"t m0 x31 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">39.700 </div></td></tr><tr><td class=\"c x6f8 y3b12 w6b9 h2c9\"><div class=\"t m0 xb6 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x705 y3b12 w447 h2c9\"><div class=\"t m0 x42 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">254.700 </div></td><td class=\"c x706 y3b12 w338 h2c9\"><div class=\"t m0 x27 hfe ye80 ff3 fs10 fc0 sc0 ls0 ws0\">254.700 </div></td></tr></table>*(importi in m<span class=\"_ _0\"></span>igliaia<span class=\"_ _1\"></span> di euro) Operazione Rainbow Nel <span class=\"_ _2\"></span>cors<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>mese di <span class=\"_ _2\"></span>dicembre 2021 <span class=\"_ _0\"></span>Dynamica <span class=\"_ _2\"></span>Reta<span class=\"_ _1\"></span>il <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>avviato <span class=\"ff5\">l<span class=\"_ _0\"></span>\u2019operazione <span class=\"_ _2\"></span>di cartolarizzazione <span class=\"_ _0\"></span>tramite </span>il <span class=\"_ _2\"></span>veicolo Rainbow <span class=\"_ _2\"></span>SPV, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>struttura <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>paid, <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>quale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Dyna<span class=\"_ _1\"></span>mica <span class=\"_ _2\"></span>Retail S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>assunto la <span class=\"_ _2\"></span>qualifica di <span class=\"_ _1\"></span>originator,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servicer <span class=\"_ _3\"></span>- <span class=\"ff5\">anche <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>sensi dell\u2019ar<span class=\"_ _1\"></span>t.2 <span class=\"_ _1\"></span>co.3 <span class=\"_ _3\"></span>L130/1999 <span class=\"_ _3\"></span>\u2013</span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sottoscrittore <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>intera tr<span class=\"_ _1\"></span>anche junior <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>titoli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>ABS <span class=\"_ _3f\"> </span>emessi <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>veicolo. <span class=\"_ _3f\"> </span>In <span class=\"_ _3b\"> </span>aggiunta <span class=\"_ _2d\"> </span>a <span class=\"_ _3b\"> </span>tutta<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>classe <span class=\"_ _3f\"> </span>junior, <span class=\"_ _2d\"> </span>Dynamica <span class=\"_ _3f\"> </span>Retail <span class=\"_ _3f\"> </span>S.p.A. <span class=\"_ _3f\"> </span>ha acquisito una porzione dei titoli mezzanine <span class=\"_ _0\"></span>e senior pari circa al 5% di <span class=\"_ _0\"></span>ciascuna serie conformemente alla prescrizione <span class=\"_ _3f\"> </span>dell\u2019art.6 <span class=\"_ _3f\"> </span>Reg <span class=\"_ _3b\"> </span>UE <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>17/2402 <span class=\"_ _3f\"> </span>al <span class=\"_ _3b\"> </span>fine <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>mantenere <span class=\"_ _3f\"> </span>nell\u2019operazion<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>interesse <span class=\"_ _3f\"> </span>economico netto <span class=\"_ _0\"></span>rilevante. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>cessione <span class=\"_ _2\"></span>del portafoglio <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2021 e <span class=\"_ _2\"></span>l\u2019emissio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>dei titoli \u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessivo <span class=\"_ _3\"></span>21 <span class=\"_ _3\"></span>dicembre. <span class=\"_ _1\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ramp<span class=\"_ _1\"></span>-<span class=\"ff5\">up <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>all\u2019operazione <span class=\"_ _3\"></span>Rainbow <span class=\"_ _3\"></span>(come <span class=\"_ _3\"></span>previsto </span>nell\u2019amendment agreement sti<span class=\"_ _1\"></span>pulato a ge<span class=\"ff2\">nnaio 202<span class=\"_ _1\"></span>3) si \u00e8 concluso ad aprile 20<span class=\"_ _1\"></span>23.  </span>In particolare, nel mese di dicembre 2021 so<span class=\"_ _1\"></span>no state emesse 3 classi di titoli<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class A Asset Backed Floa<span class=\"_ _1\"></span>ting Rate Notes due Dece<span class=\"_ _1\"></span>mber 2038: Euro 46.800.<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B Asset Backed Floating Rat<span class=\"_ _1\"></span>e Notes due December 2038<span class=\"_ _1\"></span>: Euro 3.850.000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class C Asset Backed Fixe<span class=\"_ _1\"></span>d Rate Variable Return Notes <span class=\"_ _1\"></span>due December 2038: Euro 6.2<span class=\"_ _1\"></span>29.000 <span class=\"_ _1\"></span> Successivamente, <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"> </span>mese <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>maggio <span class=\"_ _3b\"> </span>20<span class=\"_ _1\"></span>22, <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>valore <span class=\"_ _3b\"> </span>nominale <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>tito<span class=\"_ _1\"></span>li <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>stato <span class=\"_ _3b\"> </span>aumentato <span class=\"_ _3b\"> </span>nel <span class=\"_ _3b\"> </span>modo seguente: - <span class=\"_ _11f\"> </span>Class A Asset Backed Floa<span class=\"_ _1\"></span>ting Rate Notes due Dece<span class=\"_ _1\"></span>mber 2038: Euro 93.500.<span class=\"_ _1\"></span>000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B Asset Backed Floating Rat<span class=\"_ _1\"></span>e Notes due December 2038<span class=\"_ _1\"></span>: Euro 7.700.000<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class C Asset Backed Fixe<span class=\"_ _1\"></span>d Rate Variable Return Notes <span class=\"_ _1\"></span>due December 2038: Euro 12.<span class=\"_ _1\"></span>120.000<span class=\"_ _1\"></span> Nell\u2019ottica <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff2\">vendere <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>pratiche <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>smobiliz<span class=\"_ _1\"></span>zare <span class=\"_ _3\"></span>pert<span class=\"_ _0\"></span>anto <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>originati<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span><span class=\"lsb\">2022</span> <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 </span>Dynamica <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>stipulato <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>accordo <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>-<span class=\"ff5\">soluto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Bancario <span class=\"_ _3\"></span>\u201cIBL\u201d</span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>Gruppo Banco <span class=\"_ _29\"></span>Desio. <span class=\"_ _29\"></span>Con <span class=\"_ _3b\"></span>quest\u2019ultimo <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _29\"></span>inolt<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>stipulato <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>contratto <span class=\"_ _3b\"> </span><span class=\"ff2\">di <span class=\"_ _3b\"></span>servicing <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>durata <span class=\"_ _29\"></span>fino <span class=\"_ _3b\"></span>a <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>ne </span>anno 2023 per un importo finanz<span class=\"_ _1\"></span>iato di euro 120 milioni.<span class=\"_ _1\"></span> Tenuto <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>Societ\u00e0, <span class=\"_ _3\"></span>sottoscrivendo <span class=\"_ _1\"></span>l\u2019intera <span class=\"_ _3\"></span>tranche <span class=\"_ _1\"></span>junior, <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>mantenuto <span class=\"_ _3\"></span>sostanzialmente <span class=\"_ _1\"></span>tutti <span class=\"_ _3\"></span>i rischi <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>i <span class=\"_ _3f\"> </span>benefici, <span class=\"_ _2d\"> </span>gli <span class=\"_ _3b\"> </span>atti<span class=\"_ _1\"></span>vi <span class=\"_ _3f\"> </span>cartolarizzati <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>stati <span class=\"_ _3f\"> </span>cancellati <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>quanto <span class=\"_ _3f\"> </span>non <span class=\"_ _3f\"> </span>risultano soddisfatti i criteri di \u201cderecognition\u201d<span class=\"_ _1\"></span><span class=\"ff2\"> </span>previsti dall\u2019IFRS 9. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Si riepilogano nella tabella che segue gli i<span class=\"_ _1\"></span>mporti detenuti da Dynamica Retail, alla<span class=\"_ _1\"></span> data del 31 Dicembre 2024, dei titoli emessi nell\u2019ambito dell\u2019operaz<span class=\"_ _1\"></span>ione Rainbow:<span class=\"_ _1\"></span><span class=\"ff2\"> </span><table class=\"s wdb7 hafd\" id=\"_352d3e3f-834a-4b7d-9cbe-32dc089eab9e\"><tr><td class=\"c x708 y3b13 w518 h27e\"><div class=\"t m0 xc5 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">ISIN </div></td><td class=\"c x709 y3b13 w6bd h27e\"><div class=\"t m0 x71 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x70a y3b13 w6a8 h27e\"><div class=\"t m0 x67 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Operazione </div></td><td class=\"c x70b y3b13 w6be h27e\"><div class=\"t m0 x27 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Veicolo </div></td><td class=\"c x70c y3b13 w498 h27e\"><div class=\"t m0 x47 h7c ydf3 ff3 fse fc0 sc0 ls13e ws0\">Tipo<span class=\"ls0\"> </span></div></td><td class=\"c x70d y3b13 w10b h27e\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Margine </div></td><td class=\"c x70e y3b14 wdb8 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _324\"> </span></div></td><td class=\"c x70f y3b14 wb60 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore al<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x710 y3b15 wdb9 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Riferimento<span class=\"_ _324\"> </span></div></td><td class=\"c x711 y3b15 wdba ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x708 y3b16 w518 h304\"><div class=\"t m0 x71 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005474504 </div></td><td class=\"c x709 y3b16 w6bd h304\"><div class=\"t m0 x26 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe A </div></td><td class=\"c x70a y3b16 w6a8 h304\"><div class=\"t m0 x26 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow </div></td><td class=\"c x70b y3b16 w6be h304\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _0\"></span> </div></td><td class=\"c x70c y3b16 w498 h304\"><div class=\"t m0 x42 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x70d y3b16 w10b h304\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1,00% </div></td><td class=\"c x712 y3b16 w6bf h304\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x713 y3b16 w6c0 h304\"><div class=\"t m0 x3a h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2.837.628 </div></td></tr><tr><td class=\"c x708 y3b17 w518 h5ce\"><div class=\"t m0 x71 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005474520 </div></td><td class=\"c x709 y3b17 w6bd h5ce\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe B </div></td><td class=\"c x70a y3b17 w6a8 h5ce\"><div class=\"t m0 x26 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow </div></td><td class=\"c x70b y3b17 w6be h5ce\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _0\"></span> </div></td><td class=\"c x70c y3b17 w498 h5ce\"><div class=\"t m0 x42 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x70d y3b17 w10b h5ce\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">5,00% </div></td><td class=\"c x712 y3b17 w6bf h5ce\"><div class=\"t m0 x24 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x713 y3b17 w6c0 h5ce\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">220.986 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x70c y3b18 w6c2 h5ce\"><div class=\"t m0 x31 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Tasso Fisso </div></td><td class=\"c x70d y3b18 w10b h5ce\"><div class=\"t m0 x3a h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">10,00% </div></td><td class=\"c x712 y3b18 w6bf h5ce\"><div class=\"t m0 x71 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td></td></tr><tr><td class=\"c x708 y3b19 w6c1 h723\"><div class=\"t m0 x71 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">IT0005474538 </div></td><td class=\"c x714 y3b19 w6bd h723\"><div class=\"t m0 x26 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">Classe C </div></td><td class=\"c x70a y3b19 w6a8 h723\"><div class=\"t m0 x26 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">Rainbow </div></td><td class=\"c x715 y3b19 w6be h723\"><div class=\"t m0 x71 h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">Rainbow SPV<span class=\"_ _0\"></span> </div></td><td class=\"c x70c y3b19 w6c2 h5a2\"><div class=\"t m0 x42 h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">Variabile Return<span class=\"_ _0\"></span> </div></td><td class=\"c x716 y321b wdbb ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Non<span class=\"_ _324\"> </span></div></td><td class=\"c x712 y3b19 w6bf h5a2\"><div class=\"t m0 x3b h3b ydf3 ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x713 y3b19 w56a h723\"><div class=\"t m0 x3a h3b ye30 ff2 fse fc0 sc0 ls0 ws0\">6.660.476 </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x717 y3208 wdbc ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">previsto<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr></table>Operazione Dyret II A <span class=\"ls0\">seguito de<span class=\"_ _0\"></span>lla cessione <span class=\"_ _0\"></span>del portafoglio iniziale <span class=\"_ _0\"></span>avvenuta il <span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>Dicembre 2018, composto <span class=\"_ _0\"></span>dal portafoglio e<span class=\"_ _0\"></span>x </span>Lake <span class=\"_ _1\"></span>Securitisation <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Dynamica Retail, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>emesse 4 <span class=\"_ _3\"></span>classi di <span class=\"_ _1\"></span>tito<span class=\"_ _1\"></span>li su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>partly paid. L\u2019importo nomi<span class=\"_ _1\"></span>nale dei titoli \u00e8 il s<span class=\"_ _1\"></span><span class=\"ff2\">eguente: </span>- <span class=\"_ _11f\"> </span>Senior - Class A Asset Back<span class=\"_ _1\"></span>ed Floating Rate Notes du<span class=\"_ _1\"></span>e 2035: Euro 172.800.0<span class=\"_ _1\"></span>00;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Mezzanine - Class B1 Asset<span class=\"_ _1\"></span> Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2035: Euro 12.200.000;<span class=\"_ _3\"></span> - <span class=\"_ _11f\"> </span>Mezzanine - Class B2 Asset<span class=\"_ _1\"></span> Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2035: Euro <span class=\"_ _1\"></span>8.200.000; - <span class=\"_ _11f\"> </span>Junior - Class C Asset Back<span class=\"_ _1\"></span>ed Variable Return Notes due 203<span class=\"_ _1\"></span>5: Euro 14.566.000;<span class=\"_ _1\"></span> Il primo \u201ctiraggio\u201d sulle notes a seguito della cessio<span class=\"_ _1\"></span>ne del portafoglio i<span class=\"_ _1\"></span>niziale \u00e8 stato il seguente:<span class=\"_ _3\"></span><span class=\"ff2\"> </span>- <span class=\"_ _11f\"> </span>Class A Asset Backed Floa<span class=\"_ _1\"></span>ting Rate Notes due 2035: Euro<span class=\"_ _1\"></span> 86.515.186;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B1 Asset Backed Flo<span class=\"_ _1\"></span>ating Rate Notes due 2035: Euro 6.1<span class=\"_ _1\"></span>06.954;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class B2 Asset Backed Flo<span class=\"_ _1\"></span>ating Rate Notes due 2035: Euro 4.0<span class=\"_ _1\"></span>71.303;<span class=\"_ _1\"></span> - <span class=\"_ _11f\"> </span>Class C Asset Backed Vari<span class=\"_ _1\"></span>able Return Notes due 203<span class=\"_ _1\"></span>5: Euro 8.479.4<span class=\"_ _1\"></span>17. I compiti assegnati a Dynamica i<span class=\"_ _1\"></span>n qualit\u00e0 di Servicer sono q<span class=\"_ _1\"></span>uelli standard propri del ruolo assunto.<span class=\"_ _3\"></span> Alla <span class=\"_ _3\"></span>fine <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Marzo <span class=\"_ _29\"></span>2019 <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _3\"></span>concluso <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>processo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incor<span class=\"_ _1\"></span>porazione <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>porta<span class=\"_ _1\"></span>foglio <span class=\"_ _3\"></span>Dyret <span class=\"_ _29\"></span>II <span class=\"_ _29\"></span>dei <span class=\"_ _3\"></span>crediti appartenenti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>comparto <span class=\"_ _29\"></span>Dyret <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>un\u2019operazione <span class=\"_ _3\"></span><span class=\"ff2\">avvi<span class=\"_ _1\"></span>ata <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0 </span>nel 2014. L\u2019incorporazione ha <span class=\"_ _1\"></span>comportat<span class=\"_ _1\"></span>o la <span class=\"_ _1\"></span>risoluzione dell\u2019operazio<span class=\"_ _1\"></span>ne Dyret I <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la ri<span class=\"_ _1\"></span>strutturazione <span class=\"_ _1\"></span>dell\u2019operazione Dyret II. Nel dettaglio, Il processo di incorpo<span class=\"_ _1\"></span>razione ha comportato:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5 ls7\">il ritiro dei rating sui t<span class=\"_ _0\"></span>itoli Senior e Me<span class=\"_ _0\"></span>zzanine dell\u2019ope<span class=\"_ _0\"></span>razione Dyret I;<span class=\"ff2 ls0\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">la liquidazio<span class=\"_ _1\"></span>ne di tutti i titoli emessi nell\u2019ambito di tale operazione;<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">il riacquisto <span class=\"_ _2\"></span>da parte <span class=\"_ _2\"></span>di Dynamica <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>etail <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>po<span class=\"_ _1\"></span>rtafoglio cartolarizzato <span class=\"_ _2\"></span>nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dell\u2019operazione </span></span>Dyret <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>la contest<span class=\"_ _1\"></span>uale <span class=\"_ _1\"></span>cessione <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Dynamica <span class=\"_ _3\"></span>a Dyret <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>portafoglio <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>questo <span class=\"_ _3\"></span>modo <span class=\"_ _1\"></span>\u00e8 stato incorporato nel portafoglio<span class=\"_ _1\"></span> Dyret II; <span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">l\u2019incremento del valo<span class=\"_ _1\"></span>re nominale dei titoli emessi nell\u2019ambi<span class=\"_ _1\"></span>to dell\u2019operazione Dyret II. <span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>La struttura del Ramp up \u00e8 rimas<span class=\"_ _1\"></span>ta inalterata sia per caratteristiche che per du<span class=\"_ _1\"></span>rata.<span class=\"_ _1\"></span> Sono stati incrementati i committ<span class=\"_ _1\"></span>ed amounts nella seguente misura:<span class=\"_ _3\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Senior (Classe A) da 172,8 milio<span class=\"_ _1\"></span>ni di euro a 307,1 milioni di euro;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Mezzanine (Classe B1) da 12,<span class=\"_ _1\"></span>2 milioni di euro a 21,6<span class=\"_ _1\"></span>78 milioni di euro;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Mezzanine (Classe B2) da <span class=\"_ _1\"></span>8,2 milioni di euro a <span class=\"_ _1\"></span>14,452 milioni di euro;<span class=\"_ _1\"></span> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff2\">Junior (Classe C) da 14,56<span class=\"_ _1\"></span>6 milioni di euro a 25<span class=\"_ _1\"></span>,252 milioni di euro.<span class=\"_ _1\"></span> </span></span>Alla <span class=\"_ _0\"></span>fine <span class=\"_ _2\"></span>di Agosto <span class=\"_ _0\"></span>2019, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i<span class=\"_ _1\"></span>n particolare <span class=\"_ _2\"></span>con la <span class=\"_ _2\"></span>Payment Date <span class=\"_ _2\"></span>di Settembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>19, considerato <span class=\"_ _2\"></span>che il <span class=\"_ _2\"></span>valor<span class=\"_ _1\"></span>e totale <span class=\"_ _3\"></span>dei <span class=\"_ _29\"></span>titoli <span class=\"_ _3\"></span>Junior <span class=\"_ _3\"></span>(Class<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>C) <span class=\"_ _29\"></span>complessivamente <span class=\"_ _3\"></span>emessi <span class=\"_ _29\"></span>era <span class=\"_ _3\"></span>superiore <span class=\"_ _29\"></span>al <span class=\"_ _3\"></span>committed <span class=\"_ _3\"></span>amount <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>titolo Junior <span class=\"_ _1\"></span>stesso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>fine di <span class=\"_ _3\"></span>poter <span class=\"_ _1\"></span>concludere <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3\"></span>di ramp <span class=\"_ _3\"></span>up <span class=\"_ _1\"></span>(cessione <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>portafogli <span class=\"_ _1\"></span>incrementali <span class=\"_ _3\"></span>da ottobre 2019 a <span class=\"_ _0\"></span>dicembre 2019), <span class=\"_ _0\"></span>\u00e8 stato increm<span class=\"_ _0\"></span>entato il valore <span class=\"_ _0\"></span>nominale del <span class=\"_ _0\"></span>titolo Junior che <span class=\"_ _0\"></span>\u00e8 passato <span class=\"_ _0\"></span>da complessivi euro 25.252.<span class=\"_ _1\"></span>000 a complessivi euro 32.000.000.<span class=\"_ _1\"></span> Il periodo di ramp up d<span class=\"_ _1\"></span>ell\u2019operazione Dyret II \u00e8 termi<span class=\"_ _1\"></span>nato con la cessione del p<span class=\"_ _1\"></span>ortafoglio i<span class=\"_ _1\"></span>ncrementale di dicembre <span class=\"_ _3b\"> </span>2019. <span class=\"_ _3f\"> </span>I <span class=\"_ _3b\"> </span>titoli<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>entrati <span class=\"_ _3f\"> </span>quindi <span class=\"_ _3b\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>periodo <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>ammortam<span class=\"_ _1\"></span>ento <span class=\"_ _3b\"> </span>ancora <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>corso <span class=\"_ _3f\"> </span>alla <span class=\"_ _3b\"> </span>data <span class=\"_ _3f\"> </span>di redazione di questo bilancio<span class=\"_ _1\"></span>. Si riepilogano nella tabella che segue gli i<span class=\"_ _1\"></span>mporti detenuti da Dynamica Retail, alla<span class=\"_ _1\"></span> data del 31 Dicembre 2024, dei titoli emessi nell\u2019ambito dell\u2019operaz<span class=\"_ _1\"></span>ione Dyret<span class=\"ff2\"> <span class=\"ls17\">II:</span> </span><table class=\"s wdbd hafe\" id=\"_ae5f4909-a105-457b-b82b-16581fbf3c40\"><tr><td class=\"c x719 y3b1a w6c3 h5a2\"><div class=\"t m0 x46 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">ISIN </div></td><td class=\"c x71a y3b1b wdbe ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Descrizion<span class=\"_ _324\"> </span></div></td><td class=\"c x71b y3b1a w6c4 h5a2\"><div class=\"t m0 x71 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Operazione </div></td><td class=\"c x71c y3b1a w32e h5a2\"><div class=\"t m0 x3b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Veicolo </div></td><td class=\"c x71d y3b1a w5ea h5a2\"><div class=\"t m0 x20 h7c ydf3 ff3 fse fc0 sc0 ls13e ws0\">Tipo<span class=\"ls0\"> </span></div></td><td class=\"c x71e y3b1a w60c h5a2\"><div class=\"t m0 x4d h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Margine </div></td><td class=\"c x71f y3b1b wdb8 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _324\"> </span></div></td><td class=\"c x720 y3b1b wb60 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore al<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x721 y3b1c wc2c ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">e<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x722 y3b1d wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x723 y3b1c wdb9 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Riferimento<span class=\"_ _324\"> </span></div></td><td class=\"c x724 y3b1c wdba ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x719 y3b1e w6c3 h27e\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356818 </div></td><td class=\"c x725 y3b1e w417 h27e\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe A </div></td><td class=\"c x71b y3b1e w6c4 h27e\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3b1f wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b1e w5ea h27e\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x71e y3b1e w60c h27e\"><div class=\"t m0 x131 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1,25% </div></td><td class=\"c x727 y3b1e w6c5 h27e\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x728 y3b1e w6c6 h27e\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">882.154 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x722 y3b20 wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x719 y3b21 w6c3 h5a2\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356826 </div></td><td class=\"c x725 y3b21 w417 h5a2\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Classe B 1 </div></td><td class=\"c x71b y3b21 w6c4 h5a2\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3b22 wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b21 w5ea h5a2\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x71e y3b21 w60c h5a2\"><div class=\"t m0 x131 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">2,50% </div></td><td class=\"c x727 y3b21 w6c5 h5a2\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x728 y3b21 w6c6 h5a2\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">397.514 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x722 y3b23 wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x719 y3b24 w6c3 h5a2\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356834 </div></td><td class=\"c x725 y3b24 w417 h5a2\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Class B 2 </div></td><td class=\"c x71b y3b24 w6c4 h5a2\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3b25 wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b24 w5ea h5a2\"><div class=\"t m0 x4b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x71e y3b24 w60c h5a2\"><div class=\"t m0 x131 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">7,00% </div></td><td class=\"c x727 y3b24 w6c5 h5a2\"><div class=\"t m0 x31 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x728 y3b24 w6c6 h5a2\"><div class=\"t m0 xc5 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">286.040 </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x722 y3b26 wce7 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Dyrect<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x719 y3b27 w6c3 h674\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">IT0005356842 </div></td><td class=\"c x725 y3b27 w417 h674\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Class C </div></td><td class=\"c x71b y3b27 w6c4 h674\"><div class=\"t m0 x30 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Dyrect II </div></td><td class=\"c x726 y3208 wdbf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">SPV<span class=\"_ _324\"> </span></div></td><td class=\"c x71d y3b27 w5ea h674\"><div class=\"t m0 x3a h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Tasso Return<span class=\"_ _0\"></span> </div></td><td class=\"c x71e y3b27 w60c h674\"><div class=\"t m0 x67 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x727 y3b27 w6c5 h674\"><div class=\"t m0 x3b h3b y11d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x728 y3b27 w6c6 h674\"><div class=\"t m0 xb6 h3b y11d ff2 fse fc0 sc0 ls0 ws0\">1.068.322 </div></td></tr></table>Operazione Dyret III Nel <span class=\"_ _29\"></span>mese <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>gennaio <span class=\"_ _3b\"></span>2020 <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _3b\"> </span>avviato <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>programma <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cartolarizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>Dyret <span class=\"_ _3b\"> </span>III. <span class=\"_ _3b\"></span>\u00c8 <span class=\"_ _29\"></span>stato <span class=\"_ _3b\"> </span>ceduto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>il portafoglio iniziale e sono state emesse 4 class<span class=\"_ _1\"></span>i di titoli:<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Senior - Class A Asset Backed Floating Rate Notes due 203<span class=\"_ _1\"></span>6: Euro 203.100.0<span class=\"_ _1\"></span>00; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B1 Asset Backed Floating Rate <span class=\"_ _1\"></span>Notes due 2036: Euro 14.<span class=\"_ _1\"></span>340.000; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B2 Asset Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2036: Euro 9.560.000;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Junior - Class C Asset Backed Variable Return Notes due 2036:<span class=\"_ _1\"></span> Euro 19.111.000;<span class=\"_ _1\"></span> Il periodo di ramp <span class=\"_ _0\"></span>up dell\u2019operazione Dyret <span class=\"_ _0\"></span>III \u00e8 terminato con la <span class=\"_ _0\"></span>cessione del portafoglio incrementale di dicembre 2020. I titoli sono entrati quindi nel periodo <span class=\"_ _1\"></span>di ammortamento. <span class=\"_ _3\"></span> Nel <span class=\"_ _3f\"> </span>mese <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>luglio <span class=\"_ _3f\"> </span>20<span class=\"_ _1\"></span>22, <span class=\"_ _3f\"> </span>Dyret <span class=\"_ _3f\"> </span>III <span class=\"_ _2d\"> </span>ha <span class=\"_ _3f\"> </span>incorporato <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>seguenti <span class=\"_ _3f\"> </span><span class=\"ls49\">titoli</span> <span class=\"_ _3f\"> </span><span class=\"ff5\">pr<span class=\"_ _1\"></span>ecedentemente <span class=\"_ _3f\"> </span>emessi <span class=\"_ _3f\"> </span>nell\u2019ambito </span>dell\u2019operazione Dyrect IV<span class=\"ff2 ls29\">: <span class=\"ls0\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Senior - Class A Asset Backed Floating Rate Notes due 203<span class=\"_ _1\"></span>6: Euro 256.800.0<span class=\"_ _1\"></span>00; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B1 Asset Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2036: Euro 11.810.000;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Mezzanine - Class B2 Asset Backed Floating Rate Not<span class=\"_ _1\"></span>es due 2036: Euro 11.810.000;<span class=\"_ _1\"></span> -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Junior - Class C Asset Backed Variable Return Notes due 2036:<span class=\"_ _1\"></span> Euro 23.543.000.<span class=\"_ _1\"></span> L\u2019incorporazione <span class=\"_ _2c\"> </span>ha  pertanto <span class=\"_ _2c\"> </span>determinato <span class=\"_ _2c\"> </span>la  risoluzione <span class=\"_ _2c\"> </span>dell\u2019operazione  Dyret <span class=\"_ _2d\"> </span>IV  e<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>la  ristrutturazione dell\u2019operazione Dyret <span class=\"ff2\">III, d<span class=\"_ _1\"></span>eterminando </span>l\u2019increme<span class=\"_ _1\"></span>nto del valore nominale dei tito<span class=\"_ _1\"></span>li emessi<span class=\"ff2\">.<span class=\"_ _1\"></span> </span>Si riepilogano nella tabella che segue gli i<span class=\"_ _1\"></span>mporti detenuti da Dynamica Retail, alla<span class=\"_ _1\"></span> data del 31 Dicembre 2024, dei titoli emessi nell\u2019ambito dell\u2019operaz<span class=\"_ _1\"></span>ione Dyret<span class=\"ff2\"> <span class=\"ls17\">III:</span> </span><table class=\"s wdc0 haff\" id=\"_7e84c700-c92a-4764-8e94-cda8f3ef95fe\"><tr><td class=\"c x259 y3b28 w6a8 h27e\"><div class=\"t m0 x2b h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">ISIN </div></td><td class=\"c x729 y3b28 w425 h27e\"><div class=\"t m0 xdd h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x72a y3b28 w573 h27e\"><div class=\"t m0 xdd h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Operazione </div></td><td class=\"c x72b y3b28 w476 h27e\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Veicolo </div></td><td class=\"c x72c y3b28 w35c h27e\"><div class=\"t m0 x20 h7c ydf3 ff3 fse fc0 sc0 ls13e ws0\">Tipo<span class=\"ls0\"> </span></div></td><td class=\"c x72d y3b28 w182 h27e\"><div class=\"t m0 x30 h7c ydf3 ff3 fse fc0 sc0 ls0 ws0\">Margine </div></td><td class=\"c x72e y3b29 wdb8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tasso di<span class=\"_ _324\"> </span></div></td><td class=\"c x72f y3b29 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore al<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x730 y3b2a wdb9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Riferimento<span class=\"_ _324\"> </span></div></td><td class=\"c x731 y3b2a wdba ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3b2b w6a8 h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398547 </div></td><td class=\"c x729 y3b2b w425 h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe A </div></td><td class=\"c x72a y3b2b w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2b w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2b w35c h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x72d y3b2b w182 h6b7\"><div class=\"t m0 x31 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">1,20% </div></td><td class=\"c x732 y3b2b w17b h6b7\"><div class=\"t m0 xee h3b y81d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x519 y3b2b w6c8 h6b7\"><div class=\"t m0 x4c h3b y81d ff2 fse fc0 sc0 ls0 ws0\">6.273.012 </div></td></tr><tr><td class=\"c x259 y3b2c w6a8 h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398554 </div></td><td class=\"c x729 y3b2c w425 h6b7\"><div class=\"t m0 x3b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe B 1 </div></td><td class=\"c x72a y3b2c w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2c w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2c w35c h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x72d y3b2c w182 h6b7\"><div class=\"t m0 x31 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">5,00% </div></td><td class=\"c x732 y3b2c w17b h6b7\"><div class=\"t m0 xee h3b y81d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x519 y3b2c w6c8 h6b7\"><div class=\"t m0 x2d h3b y81d ff2 fse fc0 sc0 ls0 ws0\">543.113 </div></td></tr><tr><td class=\"c x259 y3b2d w6a8 h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398562 </div></td><td class=\"c x729 y3b2d w425 h6b7\"><div class=\"t m0 x8 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe B2 </div></td><td class=\"c x72a y3b2d w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2d w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2d w35c h6b7\"><div class=\"t m0 x4b h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Tasso Variabi<span class=\"_ _0\"></span>le </div></td><td class=\"c x72d y3b2d w182 h6b7\"><div class=\"t m0 x31 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">4,00% </div></td><td class=\"c x732 y3b2d w17b h6b7\"><div class=\"t m0 xee h3b y81d ff2 fse fc0 sc0 ls0 ws0\">EUR1M </div></td><td class=\"c x519 y3b2d w6c8 h6b7\"><div class=\"t m0 x2d h3b y81d ff2 fse fc0 sc0 ls0 ws0\">544.030 </div></td></tr><tr><td class=\"c x259 y3b2e w46e h6b7\"><div class=\"t m0 xdd h3b y81d ff2 fse fc0 sc0 ls0 ws0\">IT0005398570 </div></td><td class=\"c x729 y3b2e w542 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Classe C </div></td><td class=\"c x72a y3b2e w573 h6b7\"><div class=\"t m0 x30 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret III </div></td><td class=\"c x72b y3b2e w476 h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Dyret SPV </div></td><td class=\"c x72c y3b2e w35c h6b7\"><div class=\"t m0 x8 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Variabile Return<span class=\"_ _0\"></span> </div></td><td class=\"c x72d y3b2e w182 h6b7\"><div class=\"t m0 x71 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x732 y3b2e w17b h6b7\"><div class=\"t m0 x42 h3b y81d ff2 fse fc0 sc0 ls0 ws0\">Non previsto<span class=\"_ _0\"></span> </div></td><td class=\"c x519 y3b2e w6c8 h6b7\"><div class=\"t m0 x4c h3b y81d ff2 fse fc0 sc0 ls0 ws0\">1.132.234 </div></td></tr></table>Informazioni di natura quantitativa<span class=\"_ _1\"></span><span class=\"ff2\"> </span>C.1 <span class=\"_ _2d\"> </span>Consolidato <span class=\"_ _2d\"> </span>Prudenziale <span class=\"_ _2d\"> </span>- <span class=\"_ _2d\"> </span>Esposizioni <span class=\"_ _2d\"> </span>derivanti <span class=\"_ _2d\"> </span>dalle <span class=\"_ _2d\"> </span>principali <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>rtolarizzazione <span class=\"_ _2d\"> </span>\"proprie\"<span class=\"_ _0\"></span> ripartite per tipologia di attivit\u00e0 cartolarizzate e per tipologia di esposizioni TIPOLOGIA ATTIV<span class=\"_ _0\"></span>ITA' CARTO<span class=\"_ _0\"></span>LARIZZATE/ ESPOSIZIONI <table class=\"s wdc1 hb00\" id=\"_acbb9885-192c-46cc-9753-0ccb150baa5e\"><tr><td></td><td></td><td></td><td class=\"c x733 y3b2f w6cd h726\"><div class=\"t m0 x18 h7c yf54 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni per <span class=\"_ _0\"></span>cassa </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x733 y3b30 w6ce h24f\"><div class=\"t m0 x4e h7c ye29 ff3 fse fc7 sc0 ls0 ws0\">Senior </div></td><td class=\"c x618 y3b30 w38f h24f\" colspan=\"2\"><div class=\"t m0 x4c h7c ye29 ff3 fse fc7 sc0 ls0 ws0\">Mezzanine </div></td><td></td><td class=\"c x734 y3b30 w6cf h24f\"><div class=\"t m0 x4e h7c ye29 ff3 fse fc7 sc0 ls0 ws0\">Junior </div></td></tr><tr><td></td><td class=\"c x735 y3b31 wb60 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x736 y3b31 wdc2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.</div></td><td class=\"c x737 y3b32 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x64b y3b31 wdc2 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.</div></td><td class=\"c x738 y3b32 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x739 y3b31 wdc3 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr. di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x73a y3b33 wbaf ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x73b y3b33 wc19 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore</div></td><td class=\"c x73c y3b34 wbae ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x73d y3b33 wc19 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore</div></td><td class=\"c x73e y3b34 wbae ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di<span class=\"_ _324\"> </span></div></td><td class=\"c x73f y3b33 wdc4 ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">valore<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x740 y3b35 wbaf ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x741 y3b35 wbaf ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3b36 wdc5 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">A. Oggetto di <span class=\"_ _0\"></span>integrale canc<span class=\"_ _0\"></span>ellazione da<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span></div></td><td class=\"c x733 y3b37 w3d3 h727\"><div class=\"t m0 x35 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">97.568  </div></td><td class=\"c x36f y3b37 w666 h727\"><div class=\"t m0 x4c h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">2.460 </div></td><td class=\"c x618 y3b37 w370 h727\"><div class=\"t m0 x131 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">1.802  </div></td><td class=\"c x269 y3b37 w373 h727\"><div class=\"t m0 x2a h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x734 y3b37 w6ca h727\"><div class=\"t m0 x4f h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x742 y3b37 w6cb h727\"><div class=\"t m0 x1f1 h3b y11bd ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x273 y3b38 wdc6 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x743 y3b3a wdc7 ha79\"><div class=\"t m0 x23f h56d y3b39 ff6 fse fc0 sc0 ls0 ws0\">- attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie valutate<span class=\"_ _0\"></span> al costo<span class=\"_ _324\"> </span></div></td><td class=\"c x733 y3b3b w3d3 h257\"><div class=\"t m0 x35 h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">97.568<span class=\"ff6\"> </span></div></td><td class=\"c x36f y3b3b w666 h257\"><div class=\"t m0 x4c h56d y1e20 ff6 fse fc0 sc0 ls0 ws0\">2.460  </div></td><td class=\"c x618 y3b3b w370 h257\"><div class=\"t m0 xb6 h56d y1e20 ff6 fse fc0 sc0 ls0 ws0\">1.802  </div></td><td class=\"c x269 y3b3b w373 h257\"><div class=\"t m0 x2e h3b y1e20 ff6 fse fc0 sc0 ls0 ws0\"> <span class=\"ff2\">- </span> </div></td><td class=\"c x734 y3b3b w6ca h257\"><div class=\"t m0 x4f h56d y1e20 ff6 fse fc0 sc0 ls0 ws0\">2  </div></td><td class=\"c x742 y3b3b w6cb h257\"><div class=\"t m0 x22 h3b y1e20 ff2 fse fc0 sc0 ls0 ws0\">- <span class=\"ff3\">  </span></div></td></tr><tr><td class=\"c x744 y3b3c wc4b ha79\"><div class=\"t m0 x23f h56d y3b39 ff6 fse fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3b3d w6c9 h24f\"><div class=\"t m0 xdd h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">B. Oggetto di <span class=\"_ _0\"></span>parziale canc<span class=\"_ _0\"></span>ellazione da<span class=\"_ _0\"></span>l bilancio </div></td><td class=\"c x733 y3b3d w3d3 h24f\"><div class=\"t m0 x22 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y3b3d w666 h24f\"><div class=\"t m0 x2a h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x618 y3b3d w370 h24f\"><div class=\"t m0 x3f h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3b3d w373 h24f\"><div class=\"t m0 x2a h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x734 y3b3d w6ca h24f\"><div class=\"t m0 x3f h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x742 y3b3d w6cb h24f\"><div class=\"t m0 x1f1 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3b3e w6c9 h6cf\"><div class=\"t m0 xdd h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">C. Non cance<span class=\"_ _0\"></span>llate dal bilanci<span class=\"_ _0\"></span>o </div></td><td class=\"c x733 y3b3e w3d3 h6cf\"><div class=\"t m0 x22 h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x36f y3b3e w666 h6cf\"><div class=\"t m0 x2a h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x618 y3b3e w370 h6cf\"><div class=\"t m0 x3f h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x269 y3b3e w373 h6cf\"><div class=\"t m0 x2a h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x734 y3b3e w6ca h6cf\"><div class=\"t m0 x8 h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\"> 167.735 </div></td><td class=\"c x742 y3b3e w6cb h6cf\"><div class=\"t m0 x3f h3b y1dd7 ff2 fse fc0 sc0 ls0 ws0\">3.281  </div></td></tr></table>Per <span class=\"_ _29\"></span>le <span class=\"_ _3b\"> </span>operazioni <span class=\"_ _3b\"> </span>in <span class=\"_ _29\"></span>cui <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _29\"></span>cedute <span class=\"_ _3b\"></span>sono <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span>ggetto <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>integrale <span class=\"_ _29\"></span>cancella<span class=\"_ _1\"></span>zione, <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>valore <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>bilancio rappresenta il valore dei titoli <span class=\"ff6\">senior<span class=\"ls29\">, </span>mezzanine</span> <span class=\"ls19\">e </span><span class=\"ff6\">junior</span> detenuti al costo ammortizzato o al loro fair value coerentemente <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>port<span class=\"_ _1\"></span>afoglio <span class=\"_ _3f\"> </span>in <span class=\"_ _3f\"> </span>cui <span class=\"_ _2d\"> </span>sono <span class=\"_ _3f\"> </span>allocati <span class=\"_ _3f\"> </span>(attivit\u00e0 <span class=\"_ _2d\"> </span>finanziarie <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>cos<span class=\"_ _1\"></span>to <span class=\"_ _3f\"> </span>ammortizzato <span class=\"_ _3f\"> </span>o <span class=\"_ _2c\"> </span>attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie obbligatoriamente valutate al f<span class=\"_ _1\"></span>air value<span class=\"_ _1\"></span>). Per  le <span class=\"_ _3d\"> </span>operazioni <span class=\"_ _3d\"> </span><span class=\"ff5\">in  cui <span class=\"_ _3d\"> </span>le  atti<span class=\"_ _1\"></span>vit\u00e0  cedute <span class=\"_ _3d\"> </span>sono  ri<span class=\"_ _1\"></span>maste  integralmente <span class=\"_ _3d\"> </span>iscri<span class=\"_ _1\"></span>tte  nell\u2019attivo<span class=\"_ _1\"></span>  dello <span class=\"_ _3d\"> </span>stato </span>patrimoniale, il <span class=\"_ _0\"></span>valore di <span class=\"_ _2\"></span>bila<span class=\"_ _1\"></span>ncio corrisponde <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> \u201crischio <span class=\"_ _0\"></span>trattenuto\u201d, misurato <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>sbilancio fra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 cedute e le corrispondenti pas<span class=\"_ _1\"></span>sivit\u00e0 alla data di riferim<span class=\"_ _1\"></span>ento del bilancio. C.2 Consolidato Prudenziale - Esposizioni derivanti dalle principali operazioni di cartolarizzazione \"di terzi\" ripartite per tipologia di attivit\u00e0 cartolarizzate e per tipologia di esposizioni TIPOLOGIA ATTIV<span class=\"_ _0\"></span>ITA' SOTTOSTA<span class=\"_ _0\"></span>NTI/ ESPOSIZION<span class=\"_ _0\"></span>I <table class=\"s wdc8 hb01\" id=\"_209c94c1-4448-4115-994d-07b5f8dc2498\"><tr><td></td><td></td><td></td><td class=\"c x745 y3b3f w6d7 h726\"><div class=\"t m0 x39 h7c yf54 ff3 fse fc0 sc0 ls0 ws0\">Esposizioni per <span class=\"_ _0\"></span>cassa </div></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x745 y3b40 w6d8 h2a8\"><div class=\"t m0 x8f h7c y130e ff3 fse fc7 sc0 ls0 ws0\">Senior </div></td><td class=\"c x425 y3b40 w536 h2a8\" colspan=\"2\"><div class=\"t m0 x46 h7c y130e ff3 fse fc7 sc0 ls0 ws0\">Mezzanine </div></td><td></td><td class=\"c x656 y3b40 w6d9 h2a8\"><div class=\"t m0 x4f h7c y130e ff3 fse fc7 sc0 ls0 ws0\">Junior </div></td></tr><tr><td></td><td class=\"c x746 y3b41 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x747 y3b41 wdc2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.<span class=\"_ _324\"> </span></div></td><td class=\"c x325 y3b41 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x748 y3b41 wdc2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.<span class=\"_ _324\"> </span></div></td><td class=\"c x652 y3b41 wb60 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Valore di<span class=\"_ _324\"> </span></div></td><td class=\"c x749 y3b41 wdc2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">Rettif./ripr.<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x74a y3b42 wbaf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x74b y3b42 wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore<span class=\"_ _324\"> </span></div></td><td class=\"c x74c y3b42 wbaf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x74d y3b42 wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore<span class=\"_ _324\"> </span></div></td><td class=\"c x74e y3b42 wbaf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </span></div></td><td class=\"c x74f y3b42 wc19 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc7 sc0 ls0 ws0\">di valore<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3b43 w6d2 h2a8\"><div class=\"t m0 xdd h3b y216c ff2 fse fc0 sc0 ls0 ws0\">Crediti verso<span class=\"_ _0\"></span> clientela </div></td><td class=\"c x745 y3b43 w6d3 h2a8\"><div class=\"t m0 x2b h3b y216c ff2 fse fc0 sc0 ls0 ws0\">150.691  </div></td><td class=\"c x750 y3b43 w409 h2a8\"><div class=\"t m0 x46 h3b y216c ff2 fse fc0 sc0 ls3f ws0\">6.02<span class=\"ls0\">3</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>C.3 Consolidato Prudenziale <span class=\"ff4\">\u2013</span> Interessenze in societ\u00e0 veicolo per la <span class=\"_ _1\"></span>cartolarizzazione  Si segnala ch<span class=\"_ _1\"></span>e<span class=\"ff5\">, nell\u2019ambit<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>di cartolari<span class=\"_ _1\"></span>zzazioni str<span class=\"_ _1\"></span>utturate dal Gruppo<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>valere su <span class=\"_ _1\"></span>proprie </span>attivit\u00e0, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>utilizzati <span class=\"_ _0\"></span>special <span class=\"_ _2\"></span>purpose <span class=\"_ _2\"></span>vehicles <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>rappresentano <span class=\"_ _2\"></span>soggetti <span class=\"_ _2\"></span>terzi,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nei <span class=\"_ _2\"></span>confronti <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>quali il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>intrattiene <span class=\"_ _1\"></span>legami <span class=\"_ _1\"></span>partecipativi<span class=\"_ _1\"></span>: <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>motivo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>fornita <span class=\"_ _1\"></span>alcuna <span class=\"_ _1\"></span>informativ<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nella presente sezione. C.<span class=\"ls0\">4 Societ\u00e0 veicolo per la cartolarizzazione non consolidate </span>Il presente<span class=\"_ _0\"></span> <span class=\"ff5\">paragrafo <span class=\"_ _0\"></span>accoglie l\u2019informativa sulle <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 veicolo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"ff2\">cartolarizzaz<span class=\"_ _1\"></span>ione non <span class=\"_ _2\"></span>consolidate, </span></span>diverse da <span class=\"_ _2\"></span>quelle utilizzate in <span class=\"_ _2\"></span>operaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _2\"></span>auto<span class=\"_ _1\"></span>cartolarizzazione, ne<span class=\"_ _0\"></span>lle quali <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo non <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>alcuna partecipazione  al  capitale<span class=\"_ _1\"></span><span class=\"ff5\">;  si  rinvia  al  precedent<span class=\"_ _1\"></span>e  paragrafo  \u201cC <span class=\"_ _3d\"> </span>\u2013</span>  <span class=\"ff5\">O<span class=\"_ _1\"></span>perazioni  di  cartolari<span class=\"_ _1\"></span>zzazione\u201d </span>\u201cInformazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>natura <span class=\"_ _3\"></span>qualitativa\u201d <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>relativa <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>operazio<span class=\"_ _1\"></span>ni <span class=\"_ _29\"></span><span class=\"ff6\">2Worlds <span class=\"_ _3\"></span>s.r.l.<span class=\"ls29\">, <span class=\"_ _3\"></span></span><span class=\"ff2\">Desio <span class=\"_ _3\"></span>SME <span class=\"_ _3\"></span>SPV </span></span>S.r.l., con <span class=\"_ _2\"></span>ori<span class=\"_ _1\"></span>ginator Banco Desio,<span class=\"ls13f\">  </span>Copped\u00e8 SPV S<span class=\"_ _0\"></span>.r.l. e <span class=\"_ _0\"></span>Fauno SPV <span class=\"_ _2\"></span>S.r.l. con originator Fide<span class=\"_ _0\"></span>s e Rainbow <span class=\"_ _0\"></span>SPV S.r.l. e Dyret, con originator Dynamica <span class=\"_ _1\"></span>Retail. D. Operazioni di cess<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> C. Consolidato prudenziale<span class=\"_ _1\"></span> - Attivit\u00e0 finanziarie ced<span class=\"_ _1\"></span>ute e cancellate integralme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> Informazioni di natura qualitativa<span class=\"_ _1\"></span> In continuit\u00e0 <span class=\"_ _1\"></span>con la <span class=\"_ _1\"></span>strategia <span class=\"_ _1\"></span>di gestione pro<span class=\"_ _1\"></span>attiva dei <span class=\"_ _1\"></span>crediti deteriorati<span class=\"_ _1\"></span> e in <span class=\"_ _1\"></span>coerenza <span class=\"_ _1\"></span>con le <span class=\"_ _1\"></span>linee guid<span class=\"_ _1\"></span>a emanate <span class=\"_ _2c\"> </span>dalla  Banc<span class=\"_ _0\"></span>a <span class=\"_ _2c\"> </span>Centrale  Europea, <span class=\"_ _2d\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>sono  perfezionate <span class=\"_ _2c\"> </span>nell\u2019anno  <span class=\"ff2\">8 <span class=\"_ _2c\"> </span>operazioni  di <span class=\"_ _2d\"> </span>cessio<span class=\"_ _1\"></span>ne <span class=\"_ _2c\"> </span>di </span>portafogli <span class=\"_ _1\"></span>crediti costituiti da ra<span class=\"_ _1\"></span>pporti ipotecari <span class=\"_ _1\"></span>e chirografari <span class=\"_ _1\"></span>classificati <span class=\"_ _1\"></span>a sofferenza e ad <span class=\"_ _1\"></span>inadempienza probabile <span class=\"_ _3b\"></span>per <span class=\"_ _29\"></span>un <span class=\"_ _3b\"> </span>gross <span class=\"_ _3b\"> </span>book <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>(GB<span class=\"_ _1\"></span>V) <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>4<span class=\"_ _1\"></span>9,8<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>euro <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"></span>fondi <span class=\"_ _29\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>investimento <span class=\"_ _3b\"></span>chiusi <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>front<span class=\"_ _1\"></span>e  dell\u2019investimento in quote dei fondi stess<span class=\"_ _1\"></span>i per un controvalore di 29,<span class=\"_ _3\"></span><span class=\"ff2\">6 milioni di euro. </span>Come e<span class=\"_ _1\"></span>merge <span class=\"_ _1\"></span>dall\u2019analisi <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>natur<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quantitativa <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>portate <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>successivo <span class=\"_ _1\"></span>paragrafo, <span class=\"_ _1\"></span>la struttura <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>ciascuna <span class=\"_ _29\"></span>delle <span class=\"_ _29\"></span>operazioni <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>una <span class=\"_ _29\"></span>configuraz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>tale <span class=\"_ _3\"></span>da <span class=\"_ _29\"></span>aver <span class=\"_ _3b\"></span>consentito <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>Banco <span class=\"_ _29\"></span>D<span class=\"_ _1\"></span>esio <span class=\"_ _29\"></span>di soddisfare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>previsti <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _3\"></span>10 <span class=\"_ _3\"></span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>l\u2019assenza <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>richieste <span class=\"_ _3\"></span>per l\u2019esercizio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>sul <span class=\"_ _1\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>Fondo <span class=\"_ _3\"></span>d\u2019investimento <span class=\"_ _1\"></span>(e <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>l\u2019esclusione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>questi <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>perimetro <span class=\"_ _1\"></span>di consolidamento <span class=\"_ _3b\"> </span>contabile <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desi<span class=\"_ _1\"></span>o). <span class=\"_ _3b\"> </span>Parimenti <span class=\"_ _3b\"> </span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _3b\"> </span>rispettati <span class=\"_ _2d\"> </span>i <span class=\"_ _3b\"> </span>presupposti <span class=\"_ _3b\"> </span>previsti dall\u2019IFRS <span class=\"_ _3b\"> </span>9 <span class=\"_ _3f\"> </span>Strumenti <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _3f\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3f\"> </span>trasferimento <span class=\"_ _3f\"> </span>sostanziale <span class=\"_ _3f\"> </span>dei <span class=\"_ _3b\"> </span>diritti <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>ricevere <span class=\"_ _3f\"> </span>i <span class=\"_ _3f\"> </span>flussi <span class=\"_ _3f\"> </span>finanziari <span class=\"_ _3b\"> </span>dalle singole <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>cedute <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>schi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>benefici <span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>sociati <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>esse. <span class=\"_ _3\"></span>Ne <span class=\"_ _1\"></span>deriva <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>tutte <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>otale deconsolidamento <span class=\"_ _2c\"> </span>conta<span class=\"_ _1\"></span>bile <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"></span>edesimi <span class=\"_ _2c\"> </span>crediti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>trasferiti <span class=\"_ _2c\"> </span>tenuto <span class=\"_ _2c\"> </span>anche <span class=\"_ _2c\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>che <span class=\"_ _2d\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>state concesse, a favore di cias<span class=\"_ _1\"></span>cun Fondo, ulteriori garanzie ri<span class=\"_ _1\"></span>spetto a quelle usuali sull<span class=\"_ _1\"></span>\u2019esistenza del credito.<span class=\"_ _324\"> </span>Nell\u2019ambito <span class=\"_ _47\"> </span>degli <span class=\"_ _40\"> </span>accor<span class=\"_ _1\"></span>di <span class=\"_ _47\"> </span>delle <span class=\"_ _40\"> </span>operazioni <span class=\"_ _47\"> </span>(side <span class=\"_ _47\"> </span>letter) <span class=\"_ _40\"> </span>\u00e8 <span class=\"_ _47\"> </span>stata <span class=\"_ _47\"> </span>comunque <span class=\"_ _40\"> </span>prevista <span class=\"_ _47\"> </span>una <span class=\"_ _47\"> </span>spec<span class=\"_ _0\"></span>ifica reportistica <span class=\"_ _3\"></span>informativa <span class=\"_ _3\"></span>periodica <span class=\"_ _3\"></span>onde <span class=\"_ _3\"></span>permettere <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>sottoscrittori <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>adeguati <span class=\"_ _3\"></span>meccanismi <span class=\"_ _3\"></span>di riscontro delle attivit\u00e0 s<span class=\"_ _1\"></span>ottostanti il net asset value<span class=\"_ _1\"></span> di ciascun Fondo chiuso.<span class=\"_ _1\"></span> Informazioni di natura quantitativa<span class=\"_ _1\"></span><span class=\"ff2\"> </span>A <span class=\"_ _0\"></span>fronte de<span class=\"_ _0\"></span>lle suddette cessioni, <span class=\"_ _0\"></span>di natura <span class=\"ff6\">multiorigin<span class=\"_ _0\"></span>ator<span class=\"ff2\"> per <span class=\"_ _0\"></span>la presenza <span class=\"_ _2\"></span>di cessioni di <span class=\"_ _0\"></span>crediti de<span class=\"_ _0\"></span>teriorati al </span></span>medesimo fondo da parte di <span class=\"_ _1\"></span>una pluralit\u00e0 di i<span class=\"_ _1\"></span>nvestitori, sono s<span class=\"_ _1\"></span>tate sottoscritte nel corso del 202<span class=\"_ _3\"></span>4 quote di<span class=\"_ _1\"></span> fondi per: \u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 17,<span class=\"_ _1\"></span>5 milioni nel fondo Efesto,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 7,4<span class=\"_ _1\"></span> milioni nel fondo Illimity Real Estate,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 4,0<span class=\"_ _1\"></span> milioni nel fondo Persefone,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 3,0<span class=\"_ _1\"></span> milioni nel fondo Kleos,<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _b1\"> </span>Euro 1 mil<span class=\"_ _1\"></span>ione nel fondo Illimity Granulare<span class=\"_ _1\"></span> </span>In <span class=\"_ _0\"></span>ragione <span class=\"_ _2\"></span>delle preesistenti <span class=\"_ _2\"></span>rett<span class=\"_ _1\"></span>ifiche <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore al <span class=\"_ _2\"></span>31 di<span class=\"_ _0\"></span>cembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>23 sui <span class=\"_ _2\"></span>crediti <span class=\"_ _0\"></span>oggetto <span class=\"_ _2\"></span>di cessione <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>2024<span class=\"ls1f\">, </span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>registrate <span class=\"_ _3\"></span>perdite <span class=\"_ _1\"></span>nette <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>cessione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>circa <span class=\"_ _29\"></span>7,6 milioni di euro. A <span class=\"_ _1\"></span>fronte <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>ddette <span class=\"_ _3\"></span>cessioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>natura <span class=\"_ _3\"></span><span class=\"ff6\">multioriginato<span class=\"_ _1\"></span>r</span>, <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cessioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>crediti <span class=\"_ _3\"></span>deteriorati da <span class=\"_ _3\"></span>parte <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _29\"></span>pluralit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>investitori, <span class=\"_ _29\"></span>Banco <span class=\"_ _3\"></span>Desio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>detiene, <span class=\"_ _3\"></span>alla <span class=\"_ _29\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _29\"></span>31 <span class=\"_ _29\"></span>dicembre <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>4, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>eguenti investimenti in OIC chiusi di crediti <span class=\"_ _1\"></span>deteriorati:<span class=\"_ _1\"></span> 1.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _2\"></span>27.806.868,69<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff5\">quo<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>fondo <span class=\"_ _2\"></span>Efesto<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>corris<span class=\"_ _1\"></span>pondenti <span class=\"_ _2\"></span>all\u20191,<span class=\"_ _1\"></span>9% <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>totale de<span class=\"_ _0\"></span>lle <span class=\"_ _2\"></span>quote emesse;<span class=\"ff2\"> </span></span></span></span>2.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _2\"></span>25.144<span class=\"_ _1\"></span>.643 <span class=\"_ _0\"></span>quote del <span class=\"_ _2\"></span>fondo <span class=\"_ _0\"></span>Keystone, corrispondenti <span class=\"_ _2\"></span>al 6,6% <span class=\"_ _2\"></span>del totale <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>quot<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>emesse;<span class=\"_ _3\"></span> </span></span>3.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _1\"></span>16<span class=\"_ _1\"></span>.855.155,00 <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>Persefone <span class=\"_ _3\"></span>(gi\u00e0 <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>Small <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Med <span class=\"_ _3\"></span>Npe), <span class=\"_ _3\"></span>corrispondenti <span class=\"_ _3\"></span>al </span></span>13,0% del totale delle quote em<span class=\"_ _1\"></span>esse; 4.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _2\"></span>15<span class=\"_ _1\"></span>.762.813,48 quote <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fondo Clessidra<span class=\"ff7 fsb\"> </span>Credit <span class=\"_ _2\"></span>Recovery (CCRF), <span class=\"_ _0\"></span>corrispondenti al <span class=\"_ _0\"></span>8,6% <span class=\"_ _0\"></span>del </span></span>totale delle quote emesse<span class=\"_ _1\"></span> (a far data dal 16<span class=\"_ _1\"></span> dicembre 2024 ha avuto<span class=\"_ _1\"></span> efficacia la fusione dei fond<span class=\"_ _1\"></span>i ex Value Vic2 e Vir 1 nel neocostitui<span class=\"_ _1\"></span>to Clessidra Credit Recovery Fund <span class=\"_ _1\"></span>- CCRF)<span class=\"_ _1\"></span>; 5.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _29\"></span>7.367.632<span class=\"_ _1\"></span> <span class=\"_ _3b\"></span>,00 <span class=\"_ _29\"></span>quote <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _3b\"> </span>Illimity <span class=\"_ _3b\"></span>Real <span class=\"_ _3b\"></span>Estate, <span class=\"_ _29\"></span>cor<span class=\"_ _1\"></span>rispondenti <span class=\"_ _3b\"></span>al <span class=\"_ _29\"></span>3<span class=\"_ _1\"></span>,3% <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>totale <span class=\"_ _3b\"> </span>delle<span class=\"_ _1\"></span> </span></span>quote emesse; 6.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero 6.120.074 quote <span class=\"_ _0\"></span>del fondo <span class=\"_ _0\"></span>Illimity CR (classe<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span> e A<span class=\"_ _0\"></span>1), corrispondenti rispettivamente <span class=\"_ _0\"></span>al 2,5% </span></span>e allo 0,6% del totale delle quote crediti emesse <span class=\"_ _1\"></span>(classe A e A1);<span class=\"_ _1\"></span> 7.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero 4.946.851,00 quote <span class=\"_ _0\"></span>del fondo <span class=\"_ _0\"></span>UTP Italia Credit, corrispondenti al 0,9% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>totale delle quote </span></span>emesse; 8.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero 3.000.000,00 quote del fondo Kleos, corrispondenti al 21,0% del totale <span class=\"_ _1\"></span>delle quote emesse;<span class=\"_ _3\"></span> </span></span>9.<span class=\"ff8 ls0\"> <span class=\"_ _47\"> </span><span class=\"ff2\">Numero <span class=\"_ _3\"></span>985,00 <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>Il<span class=\"_ _1\"></span>limity <span class=\"_ _3\"></span>Granulare, <span class=\"_ _3\"></span>corr<span class=\"_ _1\"></span>ispondenti <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>100,0% <span class=\"_ _29\"></span>del <span class=\"_ _3\"></span>totale <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote </span></span>emesse; 10.<span class=\"ff8 ls0\"> <span class=\"_ _fe\"></span><span class=\"ff2\">Numero 206,00 quote del f<span class=\"_ _1\"></span>ondo P-G CR M<span class=\"_ _1\"></span>anag Uno,<span class=\"_ _1\"></span> corrispondenti al 23,4% d<span class=\"_ _1\"></span>el totale delle quot<span class=\"_ _1\"></span>e </span></span>e <span class=\"_ _fe\"></span>messe;<span class=\"_ _324\"> </span>11.<span class=\"ff8 ls0\"> <span class=\"_ _fe\"></span><span class=\"ff2\">Numero <span class=\"_ _29\"></span>139,00<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>quote <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>fo<span class=\"_ _1\"></span>ndo <span class=\"_ _29\"></span>PEG <span class=\"_ _3b\"> </span>UTP <span class=\"_ _29\"></span>MANAG <span class=\"_ _3b\"></span>DT <span class=\"_ _29\"></span>PT<span class=\"_ _1\"></span>, <span class=\"_ _29\"></span>corrispondenti <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>20,0% <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>totale <span class=\"_ _3b\"> </span>delle </span></span>quote emesse; 12. Numero 34,1845 quote <span class=\"_ _2\"></span>del fondo Back2Bonis, corrispondenti al 1,6% de<span class=\"_ _0\"></span>l totale de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e quote emesse. Tenuto <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>partecipazione <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>ciascuno <span class=\"_ _3b\"></span>dei <span class=\"_ _29\"></span>fondi <span class=\"_ _29\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>pluralit\u00e0 <span class=\"_ _3\"></span>degli <span class=\"_ _29\"></span>inv<span class=\"_ _1\"></span>estitori <span class=\"_ _29\"></span>coinvo<span class=\"_ _1\"></span>lti, risultano in<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tut<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>i casi <span class=\"_ _2\"></span>assenti <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>chieste <span class=\"_ _0\"></span>dall\u2019IFRS10 <span class=\"_ _2\"></span>per l\u2019esercizio <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>controllo <span class=\"_ _2\"></span>sul relativo <span class=\"_ _2\"></span>Fondo, cos\u00ec <span class=\"_ _29\"></span>come <span class=\"_ _29\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _29\"></span>rispett<span class=\"_ _1\"></span><span class=\"ff5\">ate <span class=\"_ _29\"></span>le <span class=\"_ _3b\"></span>condizioni <span class=\"_ _29\"></span>previs<span class=\"_ _1\"></span>te <span class=\"_ _29\"></span>dall\u2019IFRS9 <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span><span class=\"ff6\">d<span class=\"_ _1\"></span>erecog<span class=\"_ _1\"></span>nition</span></span> <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _29\"></span>ceduti <span class=\"_ _3b\"></span>in<span class=\"_ _324\"> </span>ragione de<span class=\"_ _0\"></span>lle mutate caratteristiche <span class=\"_ _0\"></span>dell\u2019asset iscritto <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio in <span class=\"_ _2\"></span>luo<span class=\"_ _1\"></span>go de<span class=\"_ _0\"></span>i crediti <span class=\"_ _0\"></span>originati dal <span class=\"_ _0\"></span>Banco (in<span class=\"_ _324\"> </span>termini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>numerosit\u00e0, <span class=\"_ _3\"></span>car<span class=\"_ _1\"></span>atteristiche <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>nomi<span class=\"_ _1\"></span>nale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>finanziamenti) <span class=\"_ _3\"></span>e <span class=\"_ _29\"></span>cancellati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>effetto <span class=\"_ _3\"></span>delle<span class=\"_ _324\"> </span>operazioni. Per giungere a tali <span class=\"_ _1\"></span>conclusioni s<span class=\"_ _1\"></span>ono stati valutati: -<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">l\u2019assenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>potess<span class=\"_ _1\"></span>ero <span class=\"_ _3\"></span>identificare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>indirizzare <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>controll<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>rendimenti<span class=\"_ _324\"> </span></span></span>variabili dei fondi, cui la Banca in qualit\u00e0 di<span class=\"_ _1\"></span> detentrice delle quote \u00e8 esposta; -<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>la <span class=\"_ _3\"></span>numerosit\u00e0 <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>debitori, <span class=\"_ _29\"></span>il <span class=\"_ _3\"></span>segmento <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>appartenenza, <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>presenza <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>garanzie, <span class=\"_ _3\"></span>le <span class=\"_ _29\"></span>tempisti<span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>di<span class=\"_ _324\"> </span>recupero <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>la <span class=\"_ _47\"> </span>tipolo<span class=\"_ _1\"></span>gia <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>finanziamenti: <span class=\"_ _47\"> </span>questi<span class=\"_ _1\"></span> <span class=\"_ _47\"> </span>fattori <span class=\"_ _8d\"> </span>qualitativi <span class=\"_ _47\"> </span>fanno <span class=\"_ _47\"> </span>emergere <span class=\"_ _47\"> </span>un <span class=\"_ _47\"> </span>effetto<span class=\"_ _324\"> </span>diversificazione <span class=\"_ _a7\"> </span>molto <span class=\"_ _a7\"> </span>forte, <span class=\"_ _a7\"> </span>prodot<span class=\"_ _1\"></span>to <span class=\"_ _a7\"> </span>dalla <span class=\"_ _a7\"> </span>presenza <span class=\"_ _a7\"> </span>di <span class=\"_ _a7\"> </span>debi<span class=\"_ _1\"></span>tori <span class=\"_ _a7\"> </span>diversi <span class=\"_ _a7\"> </span>con <span class=\"_ _a7\"> </span>caratteris<span class=\"_ _1\"></span>tiche<span class=\"_ _324\"> </span>disomogenee <span class=\"_ _2d\"> </span>tra <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>diverse <span class=\"_ _2d\"> </span>entit\u00e0 <span class=\"_ _2d\"> </span>apportanti<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>cui <span class=\"_ _2d\"> </span>corrisponde, <span class=\"_ _2d\"> </span>inoltre, <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>divers<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>strategia <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span>recupero adottata dai Fondi ri<span class=\"_ _1\"></span>spetto a quella che avrebbero ado<span class=\"_ _1\"></span>ttato le singole banche aderenti;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>per i <span class=\"_ _0\"></span>casi di apporti maggiormente rilevanti rispetto al totale degli attivi de<span class=\"_ _0\"></span>i fondi, le conclusioni di un<span class=\"_ _324\"> </span>test quantitativo articolato calcolando <span class=\"_ _0\"></span>il rapporto tra <span class=\"_ _0\"></span>la variabilit\u00e0 dei <span class=\"_ _0\"></span>cash flow <span class=\"_ _0\"></span>relativi al portafoglio<span class=\"_ _324\"> </span>di <span class=\"_ _3b\"></span>crediti <span class=\"_ _3b\"></span>delle <span class=\"_ _3b\"> </span>singole <span class=\"_ _3b\"> </span>banche <span class=\"_ _3b\"> </span>ader<span class=\"_ _1\"></span>enti <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>variabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>dei <span class=\"_ _3b\"></span>cash <span class=\"_ _3b\"></span>flow <span class=\"_ _3b\"></span>relativi <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _3b\"> </span>crediti<span class=\"_ _324\"> </span>complessivamente detenuto dal Fondo.<span class=\"_ _324\"> </span>Le <span class=\"_ _2c\"> </span>quote  de<span class=\"_ _0\"></span>i <span class=\"_ _2c\"> </span>fon<span class=\"_ _1\"></span>di <span class=\"_ _2c\"> </span>di  investimento <span class=\"_ _2c\"> </span>chiusi  sottoscritte, <span class=\"_ _2c\"> </span>classificate  tra <span class=\"_ _2c\"> </span>gli <span class=\"_ _2c\"> </span>strumenti  obbligatoriamente<span class=\"_ _324\"> </span>valutati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico, <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valorizz<span class=\"_ _1\"></span>ate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>previste <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span>applicazione dalla Policy di fair v<span class=\"_ _1\"></span>alue adottate da Banco Desio per la tip<span class=\"_ _1\"></span>ologia di asset.<span class=\"_ _324\"> </span>D4. Consolidato prudenziale<span class=\"_ _1\"></span> - Operazioni di covered bo<span class=\"_ _1\"></span>nd<span class=\"_ _324\"> </span>Nella presente<span class=\"_ _1\"></span> sezione <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>descritte le<span class=\"_ _1\"></span> operazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>covered <span class=\"_ _1\"></span>bond i<span class=\"_ _1\"></span>n cui<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>Banca c<span class=\"_ _1\"></span>edente <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> Banca<span class=\"_ _324\"> </span>finanziatrice coincidono.<span class=\"_ _324\"> </span>Nel <span class=\"_ _47\"> </span>corso <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>2017 <span class=\"_ _8d\"> </span>\u00e8 <span class=\"_ _47\"> </span>stato <span class=\"_ _47\"> </span>dato <span class=\"_ _8d\"> </span>avvio <span class=\"_ _47\"> </span>al <span class=\"_ _47\"> </span>Programma <span class=\"_ _47\"> </span>\u201cCovered <span class=\"_ _8d\"> </span>Bond <span class=\"_ _8d\"> </span>\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _47\"> </span></span>Desio <span class=\"_ _47\"> </span>OBG\u201d <span class=\"_ _47\"> </span>fi<span class=\"_ _1\"></span>nalizzato<span class=\"_ _324\"> </span>all\u2019ottenimento <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>benefici <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>Gruppo <span class=\"_ _29\"></span>in <span class=\"_ _3\"></span>termini <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span><span class=\"ff6\">funding<span class=\"ff2\"> <span class=\"_ _3\"></span>(diversificazione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>raccolta, <span class=\"_ _3\"></span>riduz<span class=\"_ _1\"></span>ione <span class=\"_ _3\"></span>del<span class=\"_ _324\"> </span></span></span>relativo <span class=\"_ _1\"></span>costo, <span class=\"_ _1\"></span>nonch\u00e9 allungame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>delle s<span class=\"_ _1\"></span>cadenze <span class=\"_ _1\"></span>delle fo<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>finanziamento). <span class=\"_ _1\"></span>Tale <span class=\"_ _1\"></span>Programma, <span class=\"_ _1\"></span>che<span class=\"_ _324\"> </span>ha natura multi-seller, vede coinvolt<span class=\"_ _1\"></span>i:<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Banco <span class=\"_ _40\"> </span>di <span class=\"_ _47\"> </span>D<span class=\"_ _1\"></span>esio <span class=\"_ _47\"> </span>e <span class=\"_ _47\"> </span>della <span class=\"_ _47\"> </span>Brianza <span class=\"_ _47\"> </span>(Capogruppo) <span class=\"_ _47\"> </span>nel <span class=\"_ _47\"> </span>ruolo <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>(1) <span class=\"_ _47\"> </span>banca <span class=\"_ _47\"> </span>originator, <span class=\"_ _47\"> </span>(2) <span class=\"_ _47\"> </span>banca<span class=\"_ _324\"> </span>finanziatrice, e (3) banca emittente i cover<span class=\"_ _1\"></span>ed bond;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span></span>Desio <span class=\"_ _0\"></span>OBG S<span class=\"_ _0\"></span>.r.l. (Veicolo <span class=\"_ _2\"></span>o SPV), <span class=\"_ _2\"></span>in qualit\u00e0 di <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 v<span class=\"_ _0\"></span>eicolo appositamente <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>tituita per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cessione<span class=\"_ _324\"> </span>di attivi idonei da parte di Banco Desio, contr<span class=\"_ _1\"></span>ollata al 60% dalla Capogruppo<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span>-<span class=\"ff8\"> <span class=\"_ _50\"> </span><span class=\"ff5\">BNP <span class=\"_ _1\"></span>Paribas<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>controparte <span class=\"_ _3\"></span>swap <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>considerazione <span class=\"_ _3\"></span>dell\u2019esposizione <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>possibile <span class=\"_ _3\"></span>rischio<span class=\"_ _324\"> </span></span></span>generato dal mismatch tra il tas<span class=\"_ _1\"></span>so fisso del covered bond e il mix di tassi del po<span class=\"_ _1\"></span>rtafoglio ceduto.<span class=\"_ _324\"> </span>Nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2024 <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _3\"></span>ha concluso<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>successo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>collocamento di <span class=\"_ _3\"></span>una emiss<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Cov<span class=\"_ _1\"></span>ered<span class=\"_ _324\"> </span>Bond <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>valere <span class=\"_ _29\"></span>sul <span class=\"_ _3b\"></span>proprio <span class=\"_ _29\"></span>programma <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>Obbligazioni <span class=\"_ _29\"></span>Bancarie <span class=\"_ _29\"></span>Garantite <span class=\"_ _29\"></span>(OB<span class=\"_ _1\"></span>G, <span class=\"_ _29\"></span>rati<span class=\"_ _1\"></span>ng <span class=\"_ _29\"></span>AA <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>parte <span class=\"_ _29\"></span>di<span class=\"_ _324\"> </span>Fitch) <span class=\"_ _3b\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>importo <span class=\"_ _3f\"> </span>co<span class=\"_ _1\"></span>mplessivo <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>500 <span class=\"_ _3f\"> </span>milioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>sca<span class=\"_ _1\"></span>denza <span class=\"_ _3b\"> </span>5<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>anni <span class=\"_ _3f\"> </span>destinata <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>investitori<span class=\"_ _324\"> </span>istituzionali.<span class=\"_ _324\"> </span>Il covered bo<span class=\"_ _1\"></span>nd, pr<span class=\"_ _1\"></span>ezzato con <span class=\"_ _1\"></span>cedola pari <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>3% <span class=\"_ _1\"></span>e un <span class=\"_ _1\"></span>rendimento par<span class=\"_ _1\"></span>i a <span class=\"_ _1\"></span>mid s<span class=\"_ _1\"></span>wap <span class=\"_ _1\"></span>+62 bps, <span class=\"_ _1\"></span>ha regis<span class=\"_ _1\"></span>trato<span class=\"_ _324\"> </span>nel corso del collocamento o<span class=\"_ _1\"></span>rdini superiori a 850 milioni<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>L'operazione <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>coerente <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>il <span class=\"_ _2d\"> </span>Funding <span class=\"_ _2c\"> </span>Plan <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>24 <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>Banco <span class=\"_ _2c\"> </span>Desio <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>con  il <span class=\"_ _3f\"> </span>nuovo <span class=\"_ _2c\"> </span>Piano <span class=\"_ _2c\"> </span>Industriale<span class=\"_ _324\"> </span>\u201cBeyond26\u201d <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>rappresenta <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>co<span class=\"_ _1\"></span>ntinuit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"></span>accesso <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>mercato <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>funding <span class=\"_ _3b\"> </span>wholesal<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>di<span class=\"_ _324\"> </span>differenti giurisdizioni.<span class=\"_ _324\"> </span>Si riepilogano di seguito le pr<span class=\"_ _1\"></span>incipali caratteristiche dell\u2019operazio<span class=\"_ _1\"></span>ne:<span class=\"_ _324\"> </span>a)<span class=\"ff10 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff6\">Denominazione veicolo: D<span class=\"_ _1\"></span>esio OBG S.r.l.<span class=\"_ _324\"> </span></span></span>b)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff6\">Tipologia di crediti <span class=\"_ _1\"></span>sottostanti<span class=\"ff2\">: Mutui ipo<span class=\"_ _1\"></span>tecari residenziali;<span class=\"_ _324\"> </span></span></span></span>c)<span class=\"ff8 ls0\"> <span class=\"_ _238\"> </span><span class=\"ffc\">Val<span class=\"_ _1\"></span>ore dei cre<span class=\"_ _0\"></span>diti ceduti dall\u2019inizio del <span class=\"_ _0\"></span>programma: <span class=\"ff2\">pari complessivamente a 3.<span class=\"lsb\">574</span> milioni di<span class=\"_ _0\"></span> euro;<span class=\"_ _324\"> </span></span></span></span>d)<span class=\"ff8 ls0\"> <span class=\"_ _d4\"> </span><span class=\"ff6\">Importo <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"> </span>fi<span class=\"_ _1\"></span>nanziamento <span class=\"_ _29\"> </span>subo<span class=\"_ _1\"></span>rdinato: <span class=\"_ _3b\"> </span><span class=\"ff2\">pari <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>complessivi <span class=\"_ _3b\"></span>2.456 <span class=\"_ _3b\"></span>milioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>euro <span class=\"_ _29\"></span>al <span class=\"_ _3b\"></span>31 <span class=\"_ _29\"></span>dicembre<span class=\"_ _324\"> </span></span></span></span>2024;<span class=\"_ _324\"> </span>e)<span class=\"ff8 ls0\"> <span class=\"_ _238\"> </span><span class=\"ff6\">V<span class=\"_ _1\"></span>alore nominale dei covered bond emessi: 1<span class=\"_ _1\"></span>.600<span class=\"_ _1\"></span><span class=\"ff2\"> milioni di euro;<span class=\"_ _324\"> </span></span></span></span>f)<span class=\"ff8 ls0\"> <span class=\"_ _177\"> </span><span class=\"ff6\">Tasso dei covered <span class=\"_ _0\"></span>bond emessi: <span class=\"ff2\">tasso fisso <span class=\"_ _0\"></span>pari a 0,8<span class=\"_ _0\"></span>75% (emissione del <span class=\"_ _0\"></span>2017), a 0,375% (emissione<span class=\"_ _324\"> </span></span></span></span>2019), a <span class=\"_ _1\"></span>0% con <span class=\"_ _1\"></span>prezzo <span class=\"_ _1\"></span>di emissio<span class=\"_ _1\"></span>ne 98,493% <span class=\"_ _1\"></span>(emissione 2021<span class=\"_ _1\"></span>), tasso <span class=\"_ _1\"></span>fisso <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>al 4% (emissione d<span class=\"_ _1\"></span>el<span class=\"_ _324\"> </span>2023) e tasso fisso pari al<span class=\"_ _1\"></span> 3% (emissione del 2024)<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Alla data del 31 dicembre 202<span class=\"_ _1\"></span>4 il portafoglio dei crediti ceduti dal Banco <span class=\"_ _1\"></span>ha un valore di bilancio p<span class=\"_ _1\"></span>ari a<span class=\"_ _324\"> </span>circa 2.298 milioni di euro<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>E. Consolidato prudenziale <span class=\"_ _1\"></span>- Modelli per la misurazio<span class=\"_ _1\"></span>ne del rischio di credito<span class=\"_ _324\"> </span>Il <span class=\"ff5 ls0\">Banco non utilizza modelli interni di port<span class=\"_ _1\"></span>afoglio per la misurazione dell\u2019esposiz<span class=\"_ _1\"></span>ione al rischio di credito<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-672": {
   "value": "A.1.2 Distribuzione delle attivit\u00e0 finanziarie per portafogli di appartenenza e per qualit\u00e0 creditizia (valori lordi e netti) <table class=\"s wcbb had8\" id=\"_f2534e30-699a-4049-a61a-6b84c453ad65\"><tr><td></td><td></td><td></td><td class=\"c x5de y388e w5f3 h6c3\"><div class=\"t m0 x84 h6be y2504 ff3 fs30 fc0 sc0 ls0 ws0\">Deteriorate </div></td><td></td><td></td><td></td><td class=\"c x3fd y388e w5f4 h6c3\"><div class=\"t m0 x13f h6be y2504 ff3 fs30 fc0 sc0 ls0 ws0\">Non deteriorate </div></td><td></td><td></td></tr><tr><td class=\"c x259 y388f w5f2 h6c2\"><div class=\"t m0 x3a h6be y20bb ff3 fs30 fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0 </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 x273 y3891 wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </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 x273 y3892 wcbd ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al costo<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y3893 w5ef h6c5\"><div class=\"t m0 x27 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">382.571<span class=\"ls0\"> </span></div></td><td class=\"c x5e0 y3893 w5f0 h6c5\"><div class=\"t m0 xee hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">191.461</span>) </div></td><td class=\"c x266 y3893 w446 h6c5\"><div class=\"t m0 x31 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">191.110<span class=\"ls0\"> </span></div></td><td class=\"c x5e1 y3893 w32f h6c5\"><div class=\"t m0 x27 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">1.242<span class=\"ls0\"> </span></div></td><td class=\"c x3fd y3893 w5f1 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.407.254<span class=\"ls0\"> </span></div></td><td class=\"c x501 y3893 w31f h6c5\"><div class=\"t m0 xee hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">130.190</span>) </div></td><td class=\"c x5e2 y3893 w5f1 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.277.064<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y3893 w493 h6c5\"><div class=\"t m0 xc5 hbd y23f8 ff2 fs30 fc0 sc0 ls119 ws0\">15.468.174<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3894 wcbe ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">ammortizzato<span class=\"_ _324\"> </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 x273 y3895 wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">2. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </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 x273 y3896 wcbf ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y3897 w5ef h6c6\"><div class=\"t m0 x2e hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y3897 w5f0 h6c6\"><div class=\"t m0 x138 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y3897 w446 h6c6\"><div class=\"t m0 x8f hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y3897 w32f h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y3897 w5f1 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">987.133<span class=\"ls0\"> </span></div></td><td class=\"c x501 y3897 w31f h6c6\"><div class=\"t m0 xbe hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">(<span class=\"ls119\">280</span>) </div></td><td class=\"c x5e2 y3897 w5f1 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y3897 w493 h6c6\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">986.853<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y3898 wcc0 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">con impatto sulla<span class=\"_ _324\"> </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 x273 y3899 wcc1 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">redditivit\u00e0 complessiva<span class=\"_ _324\"> </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 x273 y389a wcbc ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">3. Attivit\u00e0 finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y389b w5ef h6c7\"><div class=\"t m0 x2e hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y389b w5f0 h6c7\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y389b w446 h6c7\"><div class=\"t m0 x8f hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y389b w32f h6c7\"><div class=\"t m0 x20 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y389b w5f1 h6c7\"><div class=\"t m0 x2d hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x501 y389b w31f h6c7\"><div class=\"t m0 x46 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5e2 y389b w5f1 h6c7\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e3 y389b w493 h6c7\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y389c wcc2 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">designate al fair value<span class=\"_ _324\"> </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 x273 y389d wcc3 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">4. Altre attivit\u00e0<span class=\"_ _324\"> </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 x273 y389e wcc4 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5df y389f w5ef h599\"><div class=\"t m0 x2e hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y389f w5f0 h599\"><div class=\"t m0 x138 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y389f w446 h599\"><div class=\"t m0 x8f hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y389f w32f h599\"><div class=\"t m0 x20 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y389f w5f1 h599\"><div class=\"t m0 x2d hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x501 y389f w31f h599\"><div class=\"t m0 x46 hbd y1e1b ff2 fs30 fc0 sc0 ls0 ws0\">X </div></td><td class=\"c x5e2 y389f w5f1 h599\"><div class=\"t m0 x2c hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x5e3 y389f w493 h599\"><div class=\"t m0 x2c hbd y1e1b ff2 fs30 fc0 sc0 ls119 ws0\">31<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x273 y38a0 wcc5 ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">obbligatoriamente<span class=\"_ _324\"> </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 x273 y38a1 wcbf ha4f\"><div class=\"t m0 x23f hbd y3890 ff2 fs30 fc0 sc0 ls0 ws0\">valutate al fair value<span class=\"_ _324\"> </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 x259 y38a2 w5f9 h6c8\"><div class=\"t m0 xdd hbd y23f8 ff2 fs30 fc0 sc0 ls0 ws0\">5. Attivit\u00e0 finanziarie in </div><div class=\"t m0 xdd hbd y214a ff2 fs30 fc0 sc0 ls0 ws0\">corso di dismissione<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x5df y38a2 w5ef h6c8\"><div class=\"t m0 x2e hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e0 y38a2 w5f0 h6c8\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x266 y38a2 w446 h6c8\"><div class=\"t m0 x8f hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e1 y38a2 w32f h6c8\"><div class=\"t m0 x20 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x3fd y38a2 w5f1 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x501 y38a2 w31f h6c8\"><div class=\"t m0 x138 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e2 y38a2 w5f1 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x5e3 y38a2 w493 h6c8\"><div class=\"t m0 x23 hbd y1d9b ff2 fs30 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y38a3 w322 h6c9\"><div class=\"t m0 x8 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5e4 y38a3 w3b8 h6c9\"><div class=\"t m0 xdd h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x5df y38a3 w5ef h6c9\"><div class=\"t m0 x3a h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">382.571 </div></td><td class=\"c x5e0 y38a3 w5f0 h6c9\"><div class=\"t m0 xb6 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">(191.461) </div></td><td class=\"c x266 y38a3 w446 h6c9\"><div class=\"t m0 x24 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">191.110 </div></td><td class=\"c x5e1 y38a3 w32f h6c9\"><div class=\"t m0 x27 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">1.242 </div></td><td class=\"c x3fd y38a3 w5f1 h6c9\"><div class=\"t m0 xc5 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.394.387 </div></td><td class=\"c x501 y38a3 w31f h6c9\"><div class=\"t m0 xb6 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">(130.470) </div></td><td class=\"c x5e2 y38a3 w5f1 h6c9\"><div class=\"t m0 xc5 h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.263.948 </div></td><td class=\"c x5e3 y38a3 w5f5 h6c9\"><div class=\"t m0 x2b h6be y13d ff3 fs30 fc0 sc0 ls0 ws0\">16.455.058 </div></td></tr><tr><td class=\"c x259 y38a4 w5ee h6ca\"><div class=\"t m0 x8 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x5e4 y38a4 w3b8 h6ca\"><div class=\"t m0 xdd h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x5df y38a4 w5ef h6ca\"><div class=\"t m0 x3a h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">386.594 </div></td><td class=\"c x5e0 y38a4 w5f0 h6ca\"><div class=\"t m0 xb6 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">(186.281) </div></td><td class=\"c x266 y38a4 w446 h6ca\"><div class=\"t m0 x24 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">200.313 </div></td><td class=\"c x5e1 y38a4 w32f h6ca\"><div class=\"t m0 x30 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">18.708 </div></td><td class=\"c x3fd y38a4 w5f1 h6ca\"><div class=\"t m0 xc5 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.633.548 </div></td><td class=\"c x501 y38a4 w31f h6ca\"><div class=\"t m0 xb6 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">(123.456) </div></td><td class=\"c x5e2 y38a4 w5f1 h6ca\"><div class=\"t m0 xc5 h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.510.124 </div></td><td class=\"c x5e3 y38a4 w493 h6ca\"><div class=\"t m0 x2b h6be y214a ff3 fs30 fc0 sc0 ls0 ws0\">15.710.437 </div></td></tr></table>Totale (esposizione netta)<span class=\"_ _324\"> </span>Esposizione lorda Rettifiche di valore complessive<span class=\"_ _324\"> </span>Esposizione netta Write-off* parziali complessivi<span class=\"_ _324\"> </span>Esposizione lorda Rettifiche di valore complessive<span class=\"_ _324\"> </span>Esposizione netta <table class=\"s wcc6 had9\" id=\"_e304431c-8d77-4b3a-ae3a-557a597dcbaf\"><tr><td class=\"c x27f y38a5 w5fa h652\"><div class=\"t m0 x65 h3 y2132 ff3 fsf fc0 sc0 ls0 ws0\">Portafogli/qualit\u00e0<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a6 w5fb h5a2\"><div class=\"t m0 xbe h3 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Attivit\u00e0 di evidente scarsa qualit\u00e0 creditizia<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c1 y38a6 w5fc h5a2\"><div class=\"t m0 x4c h3 yc90 ff3 fsf fc0 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2c9 y38a5 w5fd h64b\"><div class=\"t m0 xb6 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Minusvalenze cumulate<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38a5 w3df h64b\"><div class=\"t m0 x27 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c1 y38a5 w5fc h64b\"><div class=\"t m0 x27 h3 ye79 ff3 fsf fc0 sc0 ls0 ws0\">Esposizione netta<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a7 w5fa h5f2\"><div class=\"t m0 x67 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">1. Attivit\u00e0 finanziarie detenute per la negoziazione<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a7 w5fd h5f2\"><div class=\"t m0 x39 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x381 y38a7 w3df h5f2\"><div class=\"t m0 x57 h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y38a7 w5fc h5f2\"><div class=\"t m0 x1b h3 ye7d ff2 fsf fc0 sc0 ls0 ws0\">4.615<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a8 w5fa h5ef\"><div class=\"t m0 x67 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">2. Derivati di copertura<span class=\"fs0\"> </span></div></td><td></td><td></td><td class=\"c x2c9 y38a8 w5fd h5ef\"><div class=\"t m0 x39 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x381 y38a8 w3df h5ef\"><div class=\"t m0 x57 h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y38a8 w5fc h5ef\"><div class=\"t m0 x8b h3 y86c ff2 fsf fc0 sc0 ls0 ws0\">12.578<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38a9 w5fe h268\"><div class=\"t m0 x139 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5e5 y38a9 w4fc h268\"><div class=\"t m0 x67 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2024<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c9 y38a9 w5fd h268\"><div class=\"t m0 x39 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38a9 w3df h268\"><div class=\"t m0 x57 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2c1 y38a9 w5ff h268\"><div class=\"t m0 x8b h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">17.193<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y38aa w600 h268\"><div class=\"t m0 x139 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">Totale<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x5e5 y38aa w4fc h268\"><div class=\"t m0 x67 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">31.12.2023<span class=\"ff2 fs0\"> </span></div></td><td></td><td class=\"c x2c9 y38aa w5fd h268\"><div class=\"t m0 x39 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x381 y38aa w3df h268\"><div class=\"t m0 x57 h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2c1 y38aa w5fc h268\"><div class=\"t m0 x8b h3 y2285 ff3 fsf fc0 sc0 ls0 ws0\">24.945<span class=\"ff2 fs0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-785": {
   "value": "<div class=\"c w2 h0 gsaa\"><div class=\"t m0 x3 ha ya72 ff2 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hb5 y5e3 ff3 fs4 fc0 sc0 ls0 ws0\">A.3 Distribuzione delle esposizioni creditizie gara<span class=\"_ _1\"></span>ntite per tipologia di garanzia<span class=\"_ _3\"></span> </div><div class=\"t m0 x3 h7c y5a2 ff3 fse fc0 sc0 ls0 ws0\">A.3.1 Consolidat<span class=\"_ _0\"></span>o prudenziale <span class=\"_ _0\"></span><span class=\"ff4\">\u2013<span class=\"ff3\"> Esposizioni <span class=\"_ _0\"></span>creditizie per ca<span class=\"_ _0\"></span>ssa e fuori bil<span class=\"_ _0\"></span>ancio verso<span class=\"_ _0\"></span> banche garant<span class=\"_ _0\"></span>ite </span></span></div><div class=\"t m0 x3 ha y177 ff2 fs4 fc0 sc0 ls0 ws0\">Non presenti alla data di riferimento<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> </div></div>A.3.2 Consolidato <span class=\"_ _1\"></span>prudenziale <span class=\"_ _1\"></span>- Esposiz<span class=\"_ _1\"></span>ioni creditizie per c<span class=\"_ _1\"></span>assa e fuori b<span class=\"_ _1\"></span>ilancio verso clien<span class=\"_ _1\"></span>tela garan<span class=\"_ _1\"></span>tite<span class=\"_ _1\"></span> Esposizione lorda<span class=\"_ _324\"> </span>Esposizione netta<span class=\"_ _324\"> </span><table class=\"s wd83 haf0\" id=\"_dec9c02a-fa49-43b9-a799-1e121d62c64e\"><tr><td></td><td></td><td></td><td></td><td class=\"c x6ac y3a6d w678 ha1\"><div class=\"t m0 x83 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">Garanzie reali<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6d w679 ha1\"><div class=\"t m0 x97 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">Garanzie personali<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x6ac y3a6e w678 ha1\"><div class=\"t m0 x40 hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">(1)  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6e w679 ha1\"><div class=\"t m0 xab hfe ye29 ff3 fs10 fc0 sc0 ls0 ws0\">(2)  </div></td><td></td><td></td><td></td><td class=\"c x6ae y3a6f w37b h70d\"><div class=\"t m0 x4b hfe yf9 ff3 fs10 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ad y3a6f w67a h6df\"><div class=\"t m0 x31 hfe y215a ff3 fs10 fc0 sc0 ls0 ws0\">Derivati su crediti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6af y3a6f w58c h6df\"><div class=\"t m0 xb7 hfe y215a ff3 fs10 fc0 sc0 ls0 ws0\">Crediti di firma<span class=\"_ _1\"></span> </div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6b0 y3a70 w67b h70f\"><div class=\"t m0 x2f hfe ye78 ff3 fs10 fc0 sc0 ls0 ws0\">Altri derivati </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x6ae y3a71 w37b h70e\"><div class=\"t m0 x8 hfe y262b ff3 fs10 fc0 sc0 ls0 ws0\">(1)+(2) </div></td></tr><tr><td class=\"c x273 y3a73 wd84 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">1. Esposizioni c<span class=\"_ _1\"></span>reditizie</div></td><td class=\"c x6b1 y3a74 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.981.707  </div></td><td class=\"c x6b2 y3a74 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 7.739.938  </div></td><td class=\"c x6ac y3a74 w457 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.744.281  </div></td><td class=\"c x6b3 y3a74 w676 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 50.357  </div></td><td class=\"c x425 y3a74 w51b h273\"><div class=\"t m0 xb6 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 246.563  </div></td><td class=\"c x5e2 y3a74 w154 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 157.798  </div></td><td class=\"c x6ad y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a74 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a74 w34e h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">1.465.567 <span class=\"_ _1\"></span> </div></td><td class=\"c x6b6 y3a74 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a74 w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a74 w3f5 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 22.814  </div></td><td class=\"c x6b9 y3a74 w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">813.599  </div></td><td class=\"c x6ae y3a74 w37b h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">7.500.979  </div></td></tr><tr><td class=\"c x273 y3a75 wd85 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">per cassa<span class=\"_ _1\"></span> garantite:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x24a y3a76 wd86 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1.1. totalmente</div></td><td class=\"c x6b1 y3a77 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 6.805.461  </div></td><td class=\"c x6b2 y3a77 w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 6.598.516  </div></td><td class=\"c x6ac y3a77 w457 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.742.269  </div></td><td class=\"c x6b3 y3a77 w676 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 50.357  </div></td><td class=\"c x425 y3a77 w51b h273\"><div class=\"t m0 xb6 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 226.831  </div></td><td class=\"c x5e2 y3a77 w154 h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 155.601  </div></td><td class=\"c x6ad y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a77 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a77 w34e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">666.164  </div></td><td class=\"c x6b6 y3a77 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a77 w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a77 w3f5 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 21.142  </div></td><td class=\"c x6b9 y3a77 w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">727.579  </div></td><td class=\"c x6ae y3a77 w37b h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">6.589.943  </div></td></tr><tr><td class=\"c x273 y3a78 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a79 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a79 w675 h569\"><div class=\"t m0 x47 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 234.912  </div></td><td class=\"c x6b2 y3a79 w675 h569\"><div class=\"t m0 x47 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 122.529  </div></td><td class=\"c x6ac y3a79 w457 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 66.963  </div></td><td class=\"c x6b3 y3a79 w676 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.269  </div></td><td class=\"c x425 y3a79 w51b h569\"><div class=\"t m0 x2d h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.738  </div></td><td class=\"c x5e2 y3a79 w154 h569\"><div class=\"t m0 x35 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.315  </div></td><td class=\"c x6ad y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a79 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a79 w34e h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 33.559  </div></td><td class=\"c x6b6 y3a79 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a79 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a79 w3f5 h569\"><div class=\"t m0 x3a h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">139 </span> </div></td><td class=\"c x6b9 y3a79 w677 h569\"><div class=\"t m0 x42 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">12.528  </div></td><td class=\"c x6ae y3a79 w37b h569\"><div class=\"t m0 x42 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 122.511  </div></td></tr><tr><td class=\"c x24a y3a7a wd88 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">1.2. parzialmente</div></td><td class=\"c x6b1 y3a7b w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.176.246  </div></td><td class=\"c x6b2 y3a7b w675 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.141.422  </div></td><td class=\"c x6ac y3a7b w457 h273\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.012  </div></td><td class=\"c x6b3 y3a7b w676 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a7b w51b h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 19.732  </div></td><td class=\"c x5e2 y3a7b w154 h273\"><div class=\"t m0 x35 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.197  </div></td><td class=\"c x6ad y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a7b w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a7b w34e h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 799.403  </div></td><td class=\"c x6b6 y3a7b w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a7b w3f5 h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a7b w3f5 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.672  </div></td><td class=\"c x6b9 y3a7b w677 h273\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 86.020  </div></td><td class=\"c x6ae y3a7b w37b h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 911.036  </div></td></tr><tr><td class=\"c x273 y3a7c wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a7d w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a7d w675 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 64.372  </div></td><td class=\"c x6b2 y3a7d w675 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 41.155  </div></td><td class=\"c x6ac y3a7d w457 h569\"><div class=\"t m0 x23 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a7d w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a7d w51b h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">304 </span> </div></td><td class=\"c x5e2 y3a7d w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">432 </span> </div></td><td class=\"c x6ad y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a7d w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a7d w34e h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 34.973  </div></td><td class=\"c x6b6 y3a7d w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a7d w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a7d w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a7d w677 h569\"><div class=\"t m0 x24 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">317 </span> </div></td><td class=\"c x6ae y3a7d w37b h569\"><div class=\"t m0 x30 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 36.026  </div></td></tr><tr><td class=\"c x273 y3a7e wd84 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">2. Esposizioni c<span class=\"_ _1\"></span>reditizie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3a7f wd89 haf1\"><div class=\"t m0 x23f h5a3 y3a72 ffc fs10 fc0 sc0 ls0 ws0\">\u201cfuori bilancio\u201d</div></td><td class=\"c x6b1 y3a80 w675 h24e\"><div class=\"t m0 x47 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 825.556  </div></td><td class=\"c x6b2 y3a80 w675 h24e\"><div class=\"t m0 x47 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 824.571  </div></td><td class=\"c x6ac y3a80 w457 h24e\"><div class=\"t m0 x151 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.865  </div></td><td class=\"c x6b3 y3a80 w676 h24e\"><div class=\"t m0 x8f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a80 w51b h24e\"><div class=\"t m0 x4c h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 83.445  </div></td><td class=\"c x5e2 y3a80 w154 h24e\"><div class=\"t m0 x4c h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 40.206  </div></td><td class=\"c x6ad y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a80 w60d h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a80 w34e h24e\"><div class=\"t m0 x24 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.720  </div></td><td class=\"c x6b6 y3a80 w3f5 h24e\"><div class=\"t m0 x1f h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a80 w3f5 h24e\"><div class=\"t m0 x3a h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">665 </span> </div></td><td class=\"c x6b8 y3a80 w3f5 h24e\"><div class=\"t m0 x71 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 24.326  </div></td><td class=\"c x6b9 y3a80 w677 h24e\"><div class=\"t m0 xdd h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\">624.115  </div></td><td class=\"c x6ae y3a80 w37b h24e\"><div class=\"t m0 x42 h1b8 ydf1 ff2 fs10 fc0 sc0 ls0 ws0\"> 779.342  </div></td></tr><tr><td class=\"c x273 y3a81 wd8a haf1\"><div class=\"t m0 x23f h5a3 y3a72 ff6 fs10 fc0 sc0 ls0 ws0\">garantite:<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x24a y3a82 wd86 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2.1. totalmente</div></td><td class=\"c x6b1 y3a83 w675 h294\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 696.741  </div></td><td class=\"c x6b2 y3a83 w675 h294\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 695.916  </div></td><td class=\"c x6ac y3a83 w457 h294\"><div class=\"t m0 x151 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.865  </div></td><td class=\"c x6b3 y3a83 w676 h294\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a83 w51b h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 68.461  </div></td><td class=\"c x5e2 y3a83 w154 h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 35.925  </div></td><td class=\"c x6ad y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a83 w60d h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a83 w34e h294\"><div class=\"t m0 x24 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.930  </div></td><td class=\"c x6b6 y3a83 w3f5 h294\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a83 w3f5 h294\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a83 w3f5 h294\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.609  </div></td><td class=\"c x6b9 y3a83 w677 h294\"><div class=\"t m0 x71 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">572.114  </div></td><td class=\"c x6ae y3a83 w37b h294\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 695.904  </div></td></tr><tr><td class=\"c x273 y3a84 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a85 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a85 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.390  </div></td><td class=\"c x6b2 y3a85 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.218  </div></td><td class=\"c x6ac y3a85 w457 h569\"><div class=\"t m0 x2c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">10 </span> </div></td><td class=\"c x6b3 y3a85 w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a85 w51b h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">70 </span> </div></td><td class=\"c x5e2 y3a85 w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">196 </span> </div></td><td class=\"c x6ad y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a85 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a85 w34e h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">17 </span> </div></td><td class=\"c x6b6 y3a85 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a85 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a85 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a85 w677 h569\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 2.926  </div></td><td class=\"c x6ae y3a85 w37b h569\"><div class=\"t m0 x27 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 3.219  </div></td></tr><tr><td class=\"c x24a y3a86 wd88 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">2.2. parzialmente</div></td><td class=\"c x6b1 y3a87 w675 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 128.815  </div></td><td class=\"c x6b2 y3a87 w675 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 128.655  </div></td><td class=\"c x6ac y3a87 w457 h273\"><div class=\"t m0 x23 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a87 w676 h273\"><div class=\"t m0 x8f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a87 w51b h273\"><div class=\"t m0 x4c h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 14.984  </div></td><td class=\"c x5e2 y3a87 w154 h273\"><div class=\"t m0 x35 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 4.281  </div></td><td class=\"c x6ad y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a87 w60d h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a87 w34e h273\"><div class=\"t m0 x24 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.790  </div></td><td class=\"c x6b6 y3a87 w3f5 h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a87 w3f5 h273\"><div class=\"t m0 x3a h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">665 </span> </div></td><td class=\"c x6b8 y3a87 w3f5 h273\"><div class=\"t m0 x42 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 9.717  </div></td><td class=\"c x6b9 y3a87 w677 h273\"><div class=\"t m0 x3b h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 52.001  </div></td><td class=\"c x6ae y3a87 w37b h273\"><div class=\"t m0 x30 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> 83.438  </div></td></tr><tr><td class=\"c x273 y3a88 wd87 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">garantite<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3a89 w674 h569\"><div class=\"t m0 x31 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- di cui deteriorate<span class=\"_ _1\"></span> </div></td><td class=\"c x6b1 y3a89 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.890  </div></td><td class=\"c x6b2 y3a89 w675 h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.887  </div></td><td class=\"c x6ac y3a89 w457 h569\"><div class=\"t m0 x23 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b3 y3a89 w676 h569\"><div class=\"t m0 x8f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x425 y3a89 w51b h569\"><div class=\"t m0 x151 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">31 </span> </div></td><td class=\"c x5e2 y3a89 w154 h569\"><div class=\"t m0 x3f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">133 </span> </div></td><td class=\"c x6ad y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b0 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b4 y3a89 w60d h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b5 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6af y3a89 w34e h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> <span class=\"ls95\">44 </span> </div></td><td class=\"c x6b6 y3a89 w3f5 h569\"><div class=\"t m0 x1f h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x6b7 y3a89 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b8 y3a89 w3f5 h569\"><div class=\"t m0 x4c h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> -<span class=\"lsb2\">   </span> </div></td><td class=\"c x6b9 y3a89 w677 h569\"><div class=\"t m0 x26 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.583  </div></td><td class=\"c x6ae y3a89 w37b h569\"><div class=\"t m0 x27 h1b8 ye31 ff2 fs10 fc0 sc0 ls0 ws0\"> 1.791  </div></td></tr></table>Immobili - Ipoteche<span class=\"_ _324\"> </span>Immobili - leasing finanziario<span class=\"_ _324\"> </span>Titoli Altre garanzie reali<span class=\"_ _324\"> </span>CLN Amministrazioni pubbliche<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziar<span class=\"_ _1\"></span>ie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>Controparti centrali<span class=\"_ _324\"> </span>Banche<span class=\"_ _324\"> </span>Altre societ\u00e0 finanziarie<span class=\"_ _324\"> </span>Altri soggetti<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-763": {
   "value": "1.2 <span class=\"_ _10c\"> </span>Ris<span class=\"_ _1\"></span>chi di mercato<span class=\"_ _1\"></span> 1.2.1 <span class=\"_ _d3\"> </span>Rischio di tasso di interesse e rischio di prezzo <span class=\"ff4\">\u2013</span> p<span class=\"_ _1\"></span>ortafoglio di negoziazione di vigilanza Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Aspetti generali </span></span>Le variazioni inattese nei <span class=\"_ _0\"></span>tassi di me<span class=\"_ _0\"></span>rcato, in presenza di <span class=\"_ _0\"></span>differenze nelle <span class=\"_ _0\"></span>scadenze e nei <span class=\"_ _0\"></span>tempi di revisione dei <span class=\"_ _3b\"> </span>tass<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>passivit\u00e0, <span class=\"_ _3f\"> </span>determinano <span class=\"_ _3f\"> </span>una <span class=\"_ _3f\"> </span>variazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _3b\"> </span>fl<span class=\"_ _1\"></span>usso <span class=\"_ _3f\"> </span>netto <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>egli interessi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>qui<span class=\"_ _1\"></span>ndi <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>margi<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>d\u2019inter<span class=\"ff2\">esse. <span class=\"_ _0\"></span>Inoltre, <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>fluttuazioni inattese, <span class=\"_ _2\"></span>espongono il <span class=\"_ _2\"></span>Gruppo a <span class=\"_ _2\"></span>variazioni </span>nel valore economico delle attivit\u00e0 e delle passiv<span class=\"_ _1\"></span>it\u00e0.<span class=\"_ _1\"></span> Il  Gruppo  ha  adottato  una <span class=\"_ _2c\"> </span>strategia  atta  a  consolidare  un  rendimento  in  linea  con <span class=\"_ _2c\"> </span>il  budget  pur garantendo un basso profilo di ri<span class=\"_ _1\"></span>schio mediante una bassa <span class=\"_ _1\"></span><span class=\"ff6\">duratio<span class=\"_ _1\"></span>n</span> di portafoglio. B.<span class=\"ff20 ls0\"> <span class=\"_ _d6\"> </span><span class=\"ff4\">Processi di gestione e metodi di misurazione del rischio di tasso d\u2019interesse e del rischio prezzo<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span></span>Nell\u2019esercizio <span class=\"_ _a8\"> </span>delle <span class=\"_ _a8\"> </span>propr<span class=\"_ _1\"></span>ie <span class=\"_ _a8\"> </span>attribuzio<span class=\"_ _1\"></span>ni <span class=\"_ _a8\"> </span>in <span class=\"_ _a8\"> </span>materia <span class=\"_ _a8\"> </span>di <span class=\"_ _a7\"> </span>direzione <span class=\"_ _a8\"> </span>e <span class=\"_ _a8\"> </span>coordi<span class=\"_ _1\"></span>namento <span class=\"_ _a8\"> </span>il <span class=\"_ _a8\"> </span>Consiglio <span class=\"_ _a7\"> </span>di Amministrazione di Capogruppo<span class=\"_ _1\"></span>, ha emanato specifiche dispos<span class=\"_ _1\"></span>izioni in materia di controll<span class=\"_ _1\"></span>i. L\u2019attivit\u00e0 di negoziazio<span class=\"_ _1\"></span>ne dell\u2019Area Finanza \u00e8 soggetta a limiti <span class=\"_ _1\"></span>operativi cos\u00ec come declinato nella \u201cPoli<span class=\"_ _1\"></span>cy di rischio\u201d <span class=\"_ _2\"></span>e nei testi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>normativa interna; al <span class=\"_ _2\"></span>fine di contenere <span class=\"_ _0\"></span>il rischio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato sono <span class=\"_ _0\"></span>fissati specifici lim<span class=\"_ _0\"></span>iti di consistenza, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sensibilit\u00e0 (d<span class=\"_ _0\"></span>uration), di <span class=\"_ _0\"></span>redditivit\u00e0 (<span class=\"_ _0\"></span>stop loss) <span class=\"_ _2\"></span>e Valore <span class=\"_ _0\"></span>a Rischi<span class=\"_ _0\"></span>o (V<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>at Risk <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>VaR). <span class=\"_ _0\"></span>Uno specifico <span class=\"_ _3d\"> </span>sistema <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>repo<span class=\"_ _1\"></span>rting <span class=\"_ _3d\"> </span>\u00e8 <span class=\"_ _3d\"> </span>lo <span class=\"_ _3d\"> </span>strumento <span class=\"_ _3d\"> </span>finali<span class=\"_ _1\"></span>zzato <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>fornire <span class=\"_ _3d\"> </span>alle <span class=\"_ _3d\"> </span>unit\u00e0 <span class=\"_ _3d\"> </span>organiz<span class=\"_ _1\"></span>zative <span class=\"_ _3d\"> </span>coinvolte un\u2019adeguata informativa. <span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il monitoraggio degli indic<span class=\"_ _0\"></span>atori e de<span class=\"_ _0\"></span>i limiti operativi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>eseguito, come <span class=\"_ _0\"></span>presidio di primo livello, <span class=\"_ _0\"></span>nel continuo dall\u2019Area  Finanza  mentre  la  Direzione  Risk <span class=\"_ _2c\"> </span>Manag<span class=\"_ _1\"></span>ement  esegue  il  monitoraggio  di  secondo  livello, attivando eventuali procedure di escalatio<span class=\"_ _1\"></span>n in <span class=\"_ _1\"></span>caso di sconfini secondo quant<span class=\"_ _1\"></span>o previsto dalla<span class=\"_ _1\"></span> normativa interna. Per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quantificazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rischi generici <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>specifici, il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>adot<span class=\"_ _1\"></span>tato <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>modello <span class=\"_ _0\"></span>basato sul <span class=\"_ _2\"></span>concetto di <span class=\"_ _29\"></span>Valore <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>Rischio <span class=\"_ _29\"></span>(Valu<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>Risk <span class=\"_ _3b\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _3\"></span>VaR) <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>modo <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>esprimere <span class=\"_ _29\"></span>sinteticament<span class=\"_ _1\"></span>e <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>mon<span class=\"_ _1\"></span>etari <span class=\"_ _29\"></span>la massima perdita probabile di un <span class=\"_ _0\"></span>portafoglio statico con riferimento ad uno specifico orizzonte temporale e <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>uno <span class=\"_ _29\"></span>specifico<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>livello <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>confidenza <span class=\"_ _29\"></span>in <span class=\"_ _3b\"></span>normali <span class=\"_ _29\"></span>condizioni <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>mercato. <span class=\"_ _29\"></span>Tale <span class=\"_ _29\"></span>metodologia <span class=\"_ _29\"></span>presenta <span class=\"_ _29\"></span>il vantaggio  di  consentire  l\u2019aggregazione  delle  po<span class=\"_ _1\"></span>sizioni <span class=\"_ _3d\"> </span><span class=\"ff2\">assunte  inerenti  a  fattori  di  rischio  di  natura </span>eterogenea; <span class=\"_ _2\"></span>fornisce, <span class=\"_ _2\"></span>inoltr<span class=\"_ _1\"></span>e, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>numero <span class=\"_ _2\"></span>sintetico <span class=\"_ _0\"></span>che, <span class=\"_ _2\"></span>essendo <span class=\"_ _2\"></span>un\u2019espr<span class=\"_ _1\"></span>essione <span class=\"_ _2\"></span>monetaria, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>gevolmente utilizzato <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>struttura <span class=\"_ _2\"></span>organizzativa <span class=\"_ _2\"></span>interessat<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>dello <span class=\"_ _2\"></span>VaR <span class=\"_ _2\"></span>utilizz<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tecnica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>imulazi<span class=\"_ _3\"></span>one <span class=\"_ _2\"></span>Monte Carlo <span class=\"_ _3d\"> </span>ove, <span class=\"_ _40\"> </span>fatte <span class=\"_ _3d\"> </span>le <span class=\"_ _40\"> </span>opportune <span class=\"_ _3d\"> </span>assunzioni <span class=\"_ _40\"> </span>e <span class=\"_ _3d\"> </span>correlazioni, <span class=\"_ _3d\"> </span>stima, <span class=\"_ _40\"> </span>mediante <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>calcolo <span class=\"_ _40\"> </span>di <span class=\"_ _3d\"> </span>una <span class=\"_ _40\"> </span>serie <span class=\"_ _3d\"> </span>di rivalutazioni <span class=\"_ _3f\"> </span>possibili, <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>valore <span class=\"_ _3b\"> </span>del <span class=\"_ _3f\"> </span>portafoglio <span class=\"_ _3f\"> </span>e, <span class=\"_ _3f\"> </span>dato <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>vettore <span class=\"_ _3b\"> </span>dei <span class=\"_ _3f\"> </span>rendimenti <span class=\"_ _3f\"> </span>attesi <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>portafoglio, <span class=\"_ _3f\"> </span>si determina il <span class=\"_ _0\"></span>percentile desiderato de<span class=\"_ _0\"></span>lla distribuzione. Il <span class=\"_ _0\"></span>modello utilizza <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>intervallo di confidenza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>95% con <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _3\"></span>temporale <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>giorno. <span class=\"_ _3\"></span>L\u2019applicativo <span class=\"_ _3\"></span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>calcolo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>VaR <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>l\u2019infoprovider Bloomberg. Il modello interno non \u00e8 utiliz<span class=\"_ _1\"></span>zato nel calcolo dei requisiti <span class=\"_ _1\"></span>patrimoniali sui rischi di mercato.<span class=\"_ _324\"> </span>Informazioni di natura quantitativa<span class=\"_ _1\"></span> 1. Portafoglio di negoziazion<span class=\"_ _0\"></span>e di vigilanza: distribuzione<span class=\"_ _0\"></span> per durata residua (data di riprezzame<span class=\"_ _0\"></span>nto) delle attivit\u00e0 e delle passivit\u00e0<span class=\"_ _0\"></span> finanziarie per <span class=\"_ _0\"></span>cassa e deri<span class=\"_ _0\"></span>vati finanziari - Euro <table class=\"s wdc9 hb02\" id=\"_cb68036f-9513-4a71-87db-c7ab6a4f8374\"><tr><td></td><td></td><td></td><td></td><td class=\"c x752 y3b44 wdca ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x753 y3b45 wdca ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x754 y3b46 wdcb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">oltre 6<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x755 y3b47 wdcc ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">oltre<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x756 y3b48 wdcd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls139 ws0\">A<span class=\"_ _324\"> </span></div></td><td class=\"c x757 y3b48 wdce ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fino a 3</div></td><td class=\"c x758 y3b49 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x759 y3b48 wdd0 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x75a y3b49 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x75b y3b49 wdd1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls4b ws0\">5<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x75c y3b48 wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x75d y3b4a w6e2 h297\"><div class=\"t m0 x67 h2f y144 ff3 fse fc0 sc0 ls0 ws0\">Tipologia/Durata re<span class=\"_ _0\"></span>sidua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x75e y3b4b wdd2 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">vista</div></td><td class=\"c x75f y3b4b wdd0 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x760 y3b4c wdd3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi fino<span class=\"_ _324\"> </span></div></td><td class=\"c x761 y3b4d wc28 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fino a</div></td><td class=\"c x762 y3b4c wdd4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anno fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x755 y3b4c wdd5 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x763 y3b4a w6e7 h297\"><div class=\"t m0 x27 h2f y144 ff3 fse fc0 sc0 ls0 ws0\">Oltre 10 anni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x764 y3b4b wdd6 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x765 y3b4e wdd7 ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">a 6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x766 y3b4f wdd1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls4b ws0\">1<span class=\"_ _324\"> </span></div></td><td class=\"c x767 y3b4e wc1f ha90\"><div class=\"t m0 x23f h2f y346f ff3 fse fc0 sc0 ls0 ws0\">5 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x544 y3b50 wdd8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">fino<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x65f y3b51 wd1e ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls12d ws0\">anno<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x755 y3b52 wdd9 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">a 10<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x755 y3b53 wdda ha66\"><div class=\"t m0 x23f h2f y32d8 ff3 fse fc0 sc0 ls12d ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x75d y3b54 w6e2 h57e\"><div class=\"t m0 x67 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">A. Attitiv\u00e0 per cas<span class=\"_ _0\"></span>sa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b54 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b54 w6e4 h57e\"><div class=\"t m0 xbe h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b54 w3e9 h57e\"><div class=\"t m0 xa0 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b54 w378 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b54 w6e5 h57e\"><div class=\"t m0 x47 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">1.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b54 w6e6 h57e\"><div class=\"t m0 x4d h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">621<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b54 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b54 w6e8 h57e\"><div class=\"t m0 x13f h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b55 w6e2 h57e\"><div class=\"t m0 x3a h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b55 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b55 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b55 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b55 w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b55 w6e5 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b55 w6e6 h57e\"><div class=\"t m0 x4d h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">621<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x763 y3b55 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b55 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3b56 wddb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- con opzione<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </span></div></td><td class=\"c x768 y3b57 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b57 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b57 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b57 w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b57 w6e5 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.851<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b57 w6e6 h57e\"><div class=\"t m0 x4d h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">416<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x763 y3b57 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b57 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3b58 wddc ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">rimborso ant<span class=\"_ _0\"></span>icipato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b59 w6e2 h72d\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b59 w6e3 h72d\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b59 w6e4 h72d\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b59 w3e9 h72d\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b59 w378 h72d\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b59 w6e5 h72d\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b59 w6e6 h72d\"><div class=\"t m0 x4d h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">205<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x763 y3b59 w6e7 h72d\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b59 w6e8 h72d\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5a w6e2 h72e\"><div class=\"t m0 x3a h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">1.2 Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5a w6e3 h72e\"><div class=\"t m0 x35 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5a w6e4 h72e\"><div class=\"t m0 x3f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5a w3e9 h72e\"><div class=\"t m0 x2f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5a w378 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5a w6e5 h72e\"><div class=\"t m0 x2c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5a w6e6 h72e\"><div class=\"t m0 x46 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5a w6e7 h72e\"><div class=\"t m0 x114 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5a w6e8 h72e\"><div class=\"t m0 x3c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5b w6e2 h57e\"><div class=\"t m0 x67 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per<span class=\"_ _0\"></span> cassa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5b w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5b w6e4 h57e\"><div class=\"t m0 xbe h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5b w3e9 h57e\"><div class=\"t m0 xa0 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5b w378 h57e\"><div class=\"t m0 x35 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5b w6e5 h57e\"><div class=\"t m0 x138 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5b w6e6 h57e\"><div class=\"t m0 x4c h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5b w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5b w6e8 h57e\"><div class=\"t m0 x13f h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5c w6e2 h57e\"><div class=\"t m0 x3a h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">2.1 P.C.T. passiv<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5c w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5c w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5c w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5c w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5c w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5c w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5c w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5c w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5d w6e2 h57e\"><div class=\"t m0 x3a h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">2.2 Altre passiv<span class=\"_ _0\"></span>it\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b5d w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b5d w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b5d w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b5d w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b5d w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b5d w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b5d w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b5d w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b5e w6e2 h57e\"><div class=\"t m0 x67 h2f yc90 ff3 fse fc0 sc0 ls0 ws0\">3. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b5f wddd ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.1 Con titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b60 wdde ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b61 w6e2 h57e\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b62 w6e2 h72f\"><div class=\"t m0 x47 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni lungh<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b62 w6e3 h72f\"><div class=\"t m0 x35 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b62 w6e4 h72f\"><div class=\"t m0 x3f h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b62 w3e9 h72f\"><div class=\"t m0 x2f h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b62 w378 h72f\"><div class=\"t m0 x47 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b62 w6e5 h72f\"><div class=\"t m0 x2c h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b62 w6e6 h72f\"><div class=\"t m0 x46 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b62 w6e7 h72f\"><div class=\"t m0 x114 h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b62 w6e8 h72f\"><div class=\"t m0 x3c h2f y26bf ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b63 w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b63 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b63 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b63 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b63 w378 h57e\"><div class=\"t m0 xc5 h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76c y3b63 w6e5 h57e\"><div class=\"t m0 xa0 h2f yc90 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76d y3b63 w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b63 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b63 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b64 w6e2 h57e\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b65 w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls140 ws0\">+ <span class=\"ls0\">Posizioni<span class=\"_ _0\"></span> lunghe</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x768 y3b65 w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b65 w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b65 w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b65 w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b65 w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b65 w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b65 w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b65 w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b66 w6e2 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b66 w6e3 h72e\"><div class=\"t m0 x35 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b66 w6e4 h72e\"><div class=\"t m0 x3f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b66 w3e9 h72e\"><div class=\"t m0 x2f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b66 w378 h72e\"><div class=\"t m0 xc5 h2f yc96 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76c y3b66 w6e5 h72e\"><div class=\"t m0 xa0 h2f yc96 ff2 fse fc0 sc0 ls3f ws0\">14<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x76d y3b66 w6e6 h72e\"><div class=\"t m0 x46 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b66 w6e7 h72e\"><div class=\"t m0 x114 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b66 w6e8 h72e\"><div class=\"t m0 x3c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x37b y3b67 wddf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.2 Senza titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b68 wdde ha54\"><div class=\"t m0 x23f h2f y32d8 ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b69 w6e2 h57e\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b6a w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni lungh<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6a w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6a w6e4 h57e\"><div class=\"t m0 x3f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6a w3e9 h57e\"><div class=\"t m0 x2f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6a w378 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6a w6e5 h57e\"><div class=\"t m0 x2c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6a w6e6 h57e\"><div class=\"t m0 x46 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6a w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6a w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b6b w6e2 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6b w6e3 h72e\"><div class=\"t m0 x35 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6b w6e4 h72e\"><div class=\"t m0 x3f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6b w3e9 h72e\"><div class=\"t m0 x2f h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6b w378 h72e\"><div class=\"t m0 x47 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6b w6e5 h72e\"><div class=\"t m0 x2c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6b w6e6 h72e\"><div class=\"t m0 x46 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6b w6e7 h72e\"><div class=\"t m0 x114 h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6b w6e8 h72e\"><div class=\"t m0 x3c h2f yc96 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b6c w6e2 h72d\"><div class=\"t m0 x2b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x75d y3b6d w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni lungh<span class=\"_ _0\"></span>e<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6d w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6d w6e4 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">136.021<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6d w3e9 h57e\"><div class=\"t m0 xee h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">10.445<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6d w378 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">17.269<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6d w6e5 h57e\"><div class=\"t m0 x1f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">22.668<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6d w6e6 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.847<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6d w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6d w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x75d y3b6e w6e2 h57e\"><div class=\"t m0 x47 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni cor<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x768 y3b6e w6e3 h57e\"><div class=\"t m0 x35 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x769 y3b6e w6e4 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">133.521<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76a y3b6e w3e9 h57e\"><div class=\"t m0 xee h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">10.432<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76b y3b6e w378 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">17.253<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76c y3b6e w6e5 h57e\"><div class=\"t m0 x1f h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">22.663<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76d y3b6e w6e6 h57e\"><div class=\"t m0 x3b h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">1.847<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x763 y3b6e w6e7 h57e\"><div class=\"t m0 x114 h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x76e y3b6e w6e8 h57e\"><div class=\"t m0 x3c h2f yc90 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table><div class=\"c w382 h5b0 gsd6\"><div class=\"t m0 x67 h7c yf7 ff3 fse fc0 sc0 ls0 ws0\">1. Portafoglio di<span class=\"_ _0\"></span> negoziazione d<span class=\"_ _0\"></span>i vigilanza: di<span class=\"_ _0\"></span>stribuzione per dur<span class=\"_ _2\"></span>ata residua (data di ripr<span class=\"_ _0\"></span>ezzamento)<span class=\"_ _0\"></span> delle attivit\u00e0 e dell<span class=\"_ _0\"></span>e </div><div class=\"t m0 x67 h3 y117 ff3 fse fc0 sc0 ls0 ws0\">passivit\u00e0 finanziar<span class=\"_ _0\"></span>ie per ca<span class=\"_ _0\"></span>ssa e derivati fina<span class=\"_ _0\"></span>nziari <span class=\"ff4\">\u2013</span> Altre Valut<span class=\"_ _0\"></span>e<span class=\"ff2 fs0\"> </span></div></div><div class=\"gsd7\"><table class=\"s wde0 hb03\" id=\"_139b0fd9-f8c0-4574-94da-bd9e72bf0a20\"><tr><td class=\"c x273 y3b6f wde1 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Tipologia/Durata<span class=\"_ _324\"> </span></div></td><td class=\"c x770 y3b6f wdcd ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls139 ws0\">A<span class=\"_ _324\"> </span></div></td><td class=\"c x771 y3b6f wdce ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Fino a 3</div></td><td class=\"c x772 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x773 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 6<span class=\"_ _324\"> </span></div></td><td class=\"c x774 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x775 y3b70 wdcf ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Da oltre 5<span class=\"_ _324\"> </span></div></td><td class=\"c x776 y3b70 wde2 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x777 y3b6f wbc3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x273 y3b71 wde3 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">residua<span class=\"_ _324\"> </span></div></td><td class=\"c x778 y3b71 wdd2 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">vista</div></td><td class=\"c x779 y3b71 wdd0 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x77a y3b72 wdd3 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi fino<span class=\"_ _324\"> </span></div></td><td class=\"c x77b y3b72 wde4 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">mesi fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x77c y3b72 wde5 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anno fino<span class=\"_ _324\"> </span></div></td><td class=\"c x77d y3b72 wde6 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">anni fino<span class=\"_ _324\"> </span></div></td><td class=\"c x4a5 y3b72 wde7 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">10<span class=\"_ _324\"> </span></div></td><td class=\"c x77e y3b71 wdd6 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x77f y3b73 wdd7 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">a 6 mesi</div></td><td class=\"c x780 y3b73 wde8 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">1 anno</div></td><td class=\"c x781 y3b73 wde9 ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">a 5 anni</div></td><td class=\"c x2fb y3b73 wdea ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls0 ws0\">a 10 anni</div></td><td class=\"c x782 y3b73 wdda ha66\"><div class=\"t m0 x23f h3 y353a ff3 fse fc0 sc0 ls12d ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3b74 w664 h140\"><div class=\"t m0 x67 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per <span class=\"_ _0\"></span>cassa<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2ba y3b74 w612 h140\"><div class=\"t m0 xc5 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x783 y3b74 w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x280 y3b74 w6ea h140\"><div class=\"t m0 x2f h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x784 y3b74 w13f h140\"><div class=\"t m0 x138 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x785 y3b74 w575 h140\"><div class=\"t m0 x2f h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x30d y3b74 w184 h140\"><div class=\"t m0 x4e h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4a2 y3b74 w6eb h140\"><div class=\"t m0 x35 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x579 y3b74 w6ec h140\"><div class=\"t m0 x98 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b75 w664 h140\"><div class=\"t m0 x3a h3 y216c ff2 fse fc0 sc0 ls0 ws0\">1.1 Titoli di d<span class=\"_ _0\"></span>ebito<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b75 w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b75 w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b75 w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b75 w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b75 w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b75 w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b75 w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b75 w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x2c8 y3b76 wddb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">- con opzione<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2c8 y3b77 wdeb ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">rimborso<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b78 w612 h6a6\"><div class=\"t m0 xc5 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b78 w6e9 h6a6\"><div class=\"t m0 x2e h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b78 w6ea h6a6\"><div class=\"t m0 x2f h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b78 w13f h6a6\"><div class=\"t m0 x138 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b78 w575 h6a6\"><div class=\"t m0 xb7 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b78 w184 h6a6\"><div class=\"t m0 xa0 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b78 w6eb h6a6\"><div class=\"t m0 x35 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b78 w6ec h6a6\"><div class=\"t m0 x139 h3 y11cd ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x2c8 y3b79 wdec hb04\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b7a w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- altri<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7a w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7a w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7a w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7a w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7a w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7a w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7a w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7a w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7b w664 h140\"><div class=\"t m0 x3a h3 y216c ff2 fse fc0 sc0 ls0 ws0\">1.2 Altre attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7b w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7b w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7b w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7b w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7b w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7b w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7b w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7b w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7c w664 h2c5\"><div class=\"t m0 x67 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per<span class=\"_ _0\"></span> cassa<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x2ba y3b7c w612 h2c5\"><div class=\"t m0 xc5 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x783 y3b7c w6e9 h2c5\"><div class=\"t m0 x2e h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x280 y3b7c w6ea h2c5\"><div class=\"t m0 x2f h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x784 y3b7c w13f h2c5\"><div class=\"t m0 x138 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x785 y3b7c w575 h2c5\"><div class=\"t m0 x2f h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x30d y3b7c w184 h2c5\"><div class=\"t m0 x4e h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x4a2 y3b7c w6eb h2c5\"><div class=\"t m0 x35 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td><td class=\"c x579 y3b7c w6ec h2c5\"><div class=\"t m0 x98 h3 y13c8 ff3 fse fc0 sc0 ls0 ws0\">-<span class=\"ff2 fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7d w664 h140\"><div class=\"t m0 x3a h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">2.1 P.C.T. passiv<span class=\"_ _0\"></span>i<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7d w612 h140\"><div class=\"t m0 xc5 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7d w6e9 h140\"><div class=\"t m0 x2e h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7d w6ea h140\"><div class=\"t m0 x2f h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7d w13f h140\"><div class=\"t m0 x138 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7d w575 h140\"><div class=\"t m0 xb7 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7d w184 h140\"><div class=\"t m0 xa0 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7d w6eb h140\"><div class=\"t m0 x35 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7d w6ec h140\"><div class=\"t m0 x139 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7e w664 h140\"><div class=\"t m0 x3a h3 y216c ff2 fse fc0 sc0 ls0 ws0\">2.2 Altre passiv<span class=\"_ _0\"></span>it\u00e0<span class=\"fs0\"> </span></div></td><td class=\"c x2ba y3b7e w612 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b7e w6e9 h140\"><div class=\"t m0 x2e h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b7e w6ea h140\"><div class=\"t m0 x2f h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b7e w13f h140\"><div class=\"t m0 x138 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b7e w575 h140\"><div class=\"t m0 xb7 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b7e w184 h140\"><div class=\"t m0 xa0 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b7e w6eb h140\"><div class=\"t m0 x35 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b7e w6ec h140\"><div class=\"t m0 x139 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x27f y3b7f w664 h140\"><div class=\"t m0 x67 h3 y216c ff3 fse fc0 sc0 ls0 ws0\">3. Derivati finanziar<span class=\"_ _0\"></span>i<span class=\"ff2 fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b80 wddd ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.1 Con titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b81 wdde ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b82 w664 h140\"><div class=\"t m0 xc5 h3 y13c8 ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b83 wded ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b84 w612 h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b84 w6e9 h27e\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b84 w6ea h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b84 w13f h27e\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b84 w575 h27e\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b84 w184 h27e\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b84 w6eb h27e\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b84 w6ec h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b85 wdee ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b86 wded ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b87 w612 h5a2\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b87 w6e9 h5a2\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b87 w6ea h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b87 w13f h5a2\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b87 w575 h5a2\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b87 w184 h5a2\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b87 w6eb h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b87 w6ec h5a2\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b88 wdef ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b89 w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b8a wdf0 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls140 ws0\">+ <span class=\"ls0\">Posizioni<span class=\"_ _324\"> </span></span></div></td><td class=\"c x2ba y3b8b w612 h5a2\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b8b w6e9 h5a2\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b8b w6ea h5a2\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b8b w13f h5a2\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b8b w575 h5a2\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b8b w184 h5a2\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b8b w6eb h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b8b w6ec h5a2\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b8c wdee ha53\"><div class=\"t m0 x23f h3 y353a ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b8d wded ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b8e w612 h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b8e w6e9 h27e\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b8e w6ea h27e\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b8e w13f h27e\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b8e w575 h27e\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b8e w184 h27e\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b8e w6eb h27e\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b8e w6ec h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b8f wdef hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b90 wddf ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3.2 Senza titolo<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x37b y3b91 wdde hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">sottostante<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b92 w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- Opzioni<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b93 wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b94 w612 h5a2\"><div class=\"t m0 xc5 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b94 w6e9 h5a2\"><div class=\"t m0 x2e h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b94 w6ea h5a2\"><div class=\"t m0 x2f h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b94 w13f h5a2\"><div class=\"t m0 x138 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b94 w575 h5a2\"><div class=\"t m0 xb7 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b94 w184 h5a2\"><div class=\"t m0 xa0 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b94 w6eb h5a2\"><div class=\"t m0 x35 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b94 w6ec h5a2\"><div class=\"t m0 x139 h3 y1dab ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b95 wdee hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b96 wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b97 w612 h674\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b97 w6e9 h674\"><div class=\"t m0 x2e h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b97 w6ea h674\"><div class=\"t m0 x2f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b97 w13f h674\"><div class=\"t m0 x138 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b97 w575 h674\"><div class=\"t m0 xb7 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b97 w184 h674\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b97 w6eb h674\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b97 w6ec h674\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b98 wdef hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3b99 w664 h140\"><div class=\"t m0 xc5 h3 y216c ff2 fse fc0 sc0 ls0 ws0\">- Altri<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b9a wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b9b w612 h5a2\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b9b w6e9 h5a2\"><div class=\"t m0 x26 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">107.364<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b9b w6ea h5a2\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">8.373<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b9b w13f h5a2\"><div class=\"t m0 x46 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">22.870<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b9b w575 h5a2\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">6.189<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b9b w184 h5a2\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b9b w6eb h5a2\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b9b w6ec h5a2\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b9c wdee hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">lunghe<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x786 y3b9d wded ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">+ Posizioni<span class=\"_ _324\"> </span></div></td><td class=\"c x2ba y3b9e w612 h27e\"><div class=\"t m0 xc5 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x783 y3b9e w6e9 h27e\"><div class=\"t m0 x26 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">109.808<span class=\"fs0\"> </span></div></td><td class=\"c x280 y3b9e w6ea h27e\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">8.373<span class=\"fs0\"> </span></div></td><td class=\"c x784 y3b9e w13f h27e\"><div class=\"t m0 x46 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">22.870<span class=\"fs0\"> </span></div></td><td class=\"c x785 y3b9e w575 h27e\"><div class=\"t m0 x1f h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">6.189<span class=\"fs0\"> </span></div></td><td class=\"c x30d y3b9e w184 h27e\"><div class=\"t m0 xa0 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4a2 y3b9e w6eb h27e\"><div class=\"t m0 x35 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x579 y3b9e w6ec h27e\"><div class=\"t m0 x139 h3 ydf3 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr><tr><td class=\"c x786 y3b9f wdef hab8\"><div class=\"t m0 x23f h3 y3538 ff2 fse fc0 sc0 ls0 ws0\">corte<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div>2. Portafoglio di<span class=\"_ _0\"></span> negoziazione d<span class=\"_ _0\"></span>i vigilanza: di<span class=\"_ _0\"></span>stribuzione delle<span class=\"_ _0\"></span> esposizioni<span class=\"_ _0\"></span> in titoli di capital<span class=\"_ _0\"></span>e e indici aziona<span class=\"_ _0\"></span>ri per i principali Paesi del mercat<span class=\"_ _0\"></span>o di quotazion<span class=\"_ _0\"></span>e <span class=\"fs3\"> </span><table class=\"s wdf1 hb05\" id=\"_834d9edf-8ac2-418d-b363-9af4072c4124\"><tr><td class=\"c x259 y3ba0 w6ed h732\"><div class=\"t m0 xdd h7 y13c ff2 fs3 fc7 sc0 ls0 ws0\">Tipologia operazione / indice quotazione </div></td><td></td><td class=\"c x787 y3ba1 wf h5ef\"><div class=\"t m0 x3c h7 y13c8 ff2 fs3 fc7 sc0 ls0 ws0\">Quotati </div></td><td></td><td class=\"c x788 y3ba3 wdf2 hb06\"><div class=\"t m0 x23f h7 y3ba2 ff2 fs3 fc7 sc0 ls0 ws0\">Non<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x787 y3ba0 w325 h268\"><div class=\"t m0 x27 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">Italia </div></td><td class=\"c x36c y3ba0 w6ee h268\"><div class=\"t m0 x67 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">Stati Uniti </div></td><td class=\"c x789 y3ba0 w6ef h268\"><div class=\"t m0 x131 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x78a y3ba4 wdf3 hb06\"><div class=\"t m0 x23f h7 y3ba2 ff2 fs3 fc7 sc0 ls0 ws0\">quotati<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3ba5 w6ed h268\"><div class=\"t m0 xdd hb y216c ff3 fs3 fc0 sc0 ls0 ws0\">A. Titoli di capitale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ba6 w6ed h268\"><div class=\"t m0 xc5 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3ba6 w325 h268\"><div class=\"t m0 x1f h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">1.327          </div></td><td class=\"c x36c y3ba6 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3ba6 w6ef h268\"><div class=\"t m0 x1f h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">3.145 </div></td><td class=\"c x78b y3ba6 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3ba7 w6ed h268\"><div class=\"t m0 xc5 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3ba7 w325 h268\"><div class=\"t m0 x138 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3ba7 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3ba7 w6ef h268\"><div class=\"t m0 x138 h7 y216c ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3ba7 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3ba8 w6ed h594\"><div class=\"t m0 xdd hb y13cc ff3 fs3 fc0 sc0 ls0 ws0\">B. Compravendite non ancora regolate su titoli di capitale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3ba9 w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3ba9 w325 h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3ba9 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3ba9 w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3ba9 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3baa w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3baa w325 h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3baa w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3baa w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3baa w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bab w6ed h268\"><div class=\"t m0 xdd hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">C. Altri derivati su titoli di capitale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3bac w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3bac w325 h268\"><div class=\"t m0 x8f h7 y13c8 ff2 fs3 fc0 sc0 ls5 ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x36c y3bac w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3bac w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3bac w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bad w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3bad w325 h268\"><div class=\"t m0 x138 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3bad w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3bad w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3bad w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bae w6ed h268\"><div class=\"t m0 xdd hb y13c8 ff3 fs3 fc0 sc0 ls0 ws0\">D. Derivati su indici azionari </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3baf w6ed h5ef\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni lunghe </div></td><td class=\"c x787 y3baf w325 h5ef\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3baf w6ee h5ef\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3baf w6ef h5ef\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3baf w519 h5ef\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3bb0 w6ed h268\"><div class=\"t m0 xc5 h7 y13c8 ff2 fs3 fc0 sc0 ls0 ws0\">posizioni corte </div></td><td class=\"c x787 y3bb0 w325 h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x36c y3bb0 w6ee h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x789 y3bb0 w6ef h268\"><div class=\"t m0 x138 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x78b y3bb0 w519 h268\"><div class=\"t m0 x36 h7 y1deb ff2 fs3 fc0 sc0 ls0 ws0\">- </div></td></tr></table>3. Portafoglio di negoziazione di vigilanza: modelli interni e altre metodologie per <span class=\"ff4\">l\u2019analisi di sensitivit\u00e0</span> Il <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _1\"></span>effettuato <span class=\"_ _3\"></span>fino <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>terzo <span class=\"_ _1\"></span>trimestre <span class=\"_ _3\"></span>sul <span class=\"_ _1\"></span>portafoglio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>negoziazione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>evidenzia <span class=\"_ _1\"></span>una struttura <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>contenuti. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>VaR <span class=\"_ _3\"></span>simulazione <span class=\"_ _1\"></span>Mo<span class=\"_ _1\"></span>nte <span class=\"_ _3\"></span>Carlo <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span><span class=\"lsb\">202</span>4 ammonta a 93 migliaia di euro, co<span class=\"_ _1\"></span>n una percentuale pari a <span class=\"_ _1\"></span>1,32% del port<span class=\"_ _1\"></span>afoglio di negoziazione.<span class=\"_ _1\"></span> 1.2.2 <span class=\"_ _177\"> </span>Rischio di tasso di interesse e rischio di prezzo - Portafoglio bancario Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d2\"> </span><span class=\"ff3\">Aspetti <span class=\"_ _0\"></span>generali, <span class=\"_ _2\"></span>proced<span class=\"_ _1\"></span>ure <span class=\"_ _2\"></span>di gestione <span class=\"_ _2\"></span>e metodi <span class=\"_ _2\"></span>di misurazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>tasso <span class=\"_ _2\"></span>di interesse <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio </span></span>di prezzo La <span class=\"_ _3\"></span>misurazione <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>interesse <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>effettuata <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Direzio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>Risk<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>M<span class=\"ff5\">anagement. <span class=\"_ _3\"></span>L\u2019attivit\u00e0 <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> </span>svolta <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>Capogrupp<span class=\"_ _1\"></span>o<span class=\"ff5\">, <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"></span>copre <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>quasi <span class=\"_ _3b\"> </span>totalit\u00e0 <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>portafoglio <span class=\"_ _3b\"> </span>banc<span class=\"_ _1\"></span>ario. <span class=\"_ _3b\"> </span>L\u2019insieme <span class=\"_ _3b\"> </span>dell\u2019attivit\u00e0 </span>commerciale <span class=\"_ _3f\"> </span>connessa <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>la <span class=\"_ _2d\"> </span><span class=\"ff5\">trasformazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>scadenze <span class=\"_ _3f\"> </span>dell\u2019attivo <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>pas<span class=\"_ _1\"></span>sivo <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>bilancio, <span class=\"_ _3f\"> </span>il </span>portafoglio <span class=\"_ _8d\"> </span>titoli, <span class=\"_ _8d\"> </span>l\u2019<span class=\"_ _1\"></span>operativit\u00e0 <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>tesoreria <span class=\"_ _8d\"> </span>e <span class=\"_ _8d\"> </span>i <span class=\"_ _8e\"> </span>rispettivi <span class=\"_ _8d\"> </span>derivati <span class=\"_ _8d\"> </span>di <span class=\"_ _8d\"> </span>copert<span class=\"_ _1\"></span>ura <span class=\"_ _8d\"> </span>sono <span class=\"_ _8d\"> </span>monito<span class=\"_ _1\"></span>rati <span class=\"_ _8d\"> </span>con metodologie Asset and Liabili<span class=\"_ _1\"></span>ty Management (A.L.M.) mediante l\u2019appli<span class=\"_ _1\"></span>cativo ERMA<span class=\"_ _1\"></span><span class=\"ff2\">S5.<span class=\"_ _1\"></span> </span>Le analisi poste in <span class=\"_ _0\"></span>essere permettono di <span class=\"_ _0\"></span>misurare gli impatti prodotti dalle <span class=\"_ _0\"></span>variazioni della struttura dei <span class=\"_ _0\"></span>tassi d\u2019interesse <span class=\"_ _29\"></span>espressi <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>termini <span class=\"_ _29\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _29\"></span>del <span class=\"_ _3b\"> </span>valore <span class=\"_ _29\"></span>economico <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>patr<span class=\"_ _1\"></span>imonio <span class=\"_ _29\"></span>sia <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>margine <span class=\"_ _3b\"></span>di interesse. In questo <span class=\"_ _0\"></span>ambito sono presentati i risultati <span class=\"_ _0\"></span>del portafoglio bancario <span class=\"_ _0\"></span>ai fini <span class=\"_ _0\"></span>di bilancio escludendo dall\u2019analisi gli strumenti finanziari rientranti nel po<span class=\"_ _1\"></span>rtafoglio di negoziazione di vigilanza.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>La <span class=\"_ _2c\"> </span>variabilit\u00e0 <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>margine <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>interesse, <span class=\"_ _2c\"> </span>determinat<span class=\"_ _1\"></span>a <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>variazioni <span class=\"_ _2c\"> </span>positive <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>negative <span class=\"_ _2c\"> </span>dei <span class=\"_ _2d\"> </span>ta<span class=\"_ _1\"></span>ssi <span class=\"_ _2c\"> </span>su <span class=\"_ _2c\"> </span>un orizzonte <span class=\"_ _3\"></span>temporale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>365 <span class=\"_ _3\"></span>giorni, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stimata <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Full <span class=\"_ _3\"></span>Evaluation <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _3\"></span>FTP <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>l\u2019applicativo Ermas5. <span class=\"_ _2d\"> </span>Le <span class=\"_ _2c\"> </span>variazioni <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>valore <span class=\"_ _2c\"> </span>economico <span class=\"_ _2d\"> </span>delle <span class=\"_ _2c\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2c\"> </span>passivit\u00e0 <span class=\"_ _2d\"> </span>sono <span class=\"_ _2c\"> </span>analizzate <span class=\"_ _2d\"> </span>mediante l\u2019applicazione <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>approcci <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Sensitivity <span class=\"_ _29\"></span>Analysis. <span class=\"_ _29\"></span>A <span class=\"_ _29\"></span>parti<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>Settembre <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>Banca <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>predispos<span class=\"_ _1\"></span>to l\u2019invio delle segnalazioni obbligato<span class=\"_ _1\"></span>rie in materia di rischio di tas<span class=\"_ _1\"></span>so di interesse nel portafoglio bancario<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _3f\"> </span>analisi <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>eseguite <span class=\"_ _2d\"> </span>considerando <span class=\"_ _3f\"> </span>an<span class=\"_ _1\"></span>che <span class=\"_ _3f\"> </span>spo<span class=\"_ _1\"></span>stamenti <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>paralleli <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>curva <span class=\"_ _2d\"> </span>dei <span class=\"_ _3f\"> </span>ren<span class=\"_ _1\"></span>dimenti <span class=\"_ _2d\"> </span>e l\u2019applicazione  di  modelli <span class=\"_ _2c\"> </span>comport<span class=\"_ _1\"></span>amentali  delle <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>oste  a  vista.  N<span class=\"_ _0\"></span>ell\u2019analisi  di  simulazione  \u00e8 <span class=\"_ _2c\"> </span>possibile prevedere specifici scenari di v<span class=\"_ _1\"></span>ariazione dei tassi di<span class=\"_ _1\"></span> mercato.<span class=\"_ _324\"> </span>Il <span class=\"_ _29\"></span>contesto <span class=\"_ _29\"></span>economico <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>litico <span class=\"_ _29\"></span>globale <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>subito <span class=\"_ _29\"></span>negli <span class=\"_ _3\"></span>ult<span class=\"_ _1\"></span>imi <span class=\"_ _29\"></span>due <span class=\"_ _3\"></span>anni <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>f<span class=\"_ _1\"></span>orte <span class=\"_ _29\"></span>stress <span class=\"_ _29\"></span>causato <span class=\"_ _29\"></span>recenti eventi bellici, dall\u2019andamento dell\u2019inflaz<span class=\"_ _1\"></span>ione e dal quadro macro<span class=\"_ _1\"></span><span class=\"ff2\">-economico <span class=\"_ _1\"></span>globale. </span>Come richiamato<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in pr<span class=\"_ _1\"></span>ecedenza, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Banca <span class=\"_ _1\"></span>Centrale <span class=\"_ _1\"></span>Europea, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rispondere <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>serie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>shock<span class=\"_ _1\"></span> esogeni, <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>2022, <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23 <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>mettere <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>atto <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>politica <span class=\"_ _3\"></span>monetaria <span class=\"_ _1\"></span>restri<span class=\"_ _1\"></span>ttiva <span class=\"_ _1\"></span>con un <span class=\"_ _1\"></span>innalzamento <span class=\"_ _3\"></span>dei tas<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>interesse; n<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>sec<span class=\"_ _1\"></span>onda <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>banca <span class=\"_ _1\"></span>centrale <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>dato <span class=\"_ _1\"></span>inizio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ad una politica <span class=\"_ _1\"></span>di aggiusta<span class=\"_ _1\"></span>mento al <span class=\"_ _1\"></span>ribasso <span class=\"_ _1\"></span>dei tass<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>interesse in <span class=\"_ _1\"></span>vista d<span class=\"_ _1\"></span>el raggiu<span class=\"_ _1\"></span>ngimento degli <span class=\"_ _1\"></span>obiettivi <span class=\"_ _1\"></span>di inflazione. In questo contesto di tassi variabili, il Gruppo ha predisposto una strategia di copertura del proprio attivo, attraverso la sottoscrizione di strumenti fi<span class=\"_ _1\"></span>nanziari derivati di copertura.<span class=\"_ _3\"></span> Si <span class=\"_ _1\"></span>evidenzia <span class=\"_ _3\"></span>inoltre <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>2023 <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>ha <span class=\"_ _1\"></span>aderito <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>servizio <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Clearing <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>OTC <span class=\"_ _1\"></span>di tasso  individuando  la  controparte  centrale  (Eurex  Clearing)  per  la  compensazione  di <span class=\"_ _2c\"> </span>operaz<span class=\"_ _1\"></span>ioni  in derivati. Per maggiori dettagli si rimanda alla \u201c<span class=\"_ _1\"></span>Sezione 5 <span class=\"ff2\">- Deri<span class=\"_ _1\"></span>vati di copertura <span class=\"_ _1\"></span>- </span>voce 50 della Nota integrativa\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Informazioni di natura quantitativa<span class=\"_ _1\"></span> 1. Portafoglio bancario: distribuzione per durata residua (per data di riprezzament<span class=\"_ _1\"></span>o) delle attivit\u00e0 e delle passivit\u00e0 finanziarie EURO<span class=\"ls0\"> </span><table class=\"s wdf4 hb07\" id=\"_14ed875d-7e9f-4132-9e0f-70d37ff2dc17\"><tr><td class=\"c x27f y3bb1 w6f2 h5c8\"><div class=\"t m0 x31 h2f y10b1 ff3 fs25 fc0 sc0 ls0 ws0\">Tipologia/Dur<span class=\"_ _0\"></span>ata residua<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bb1 w429 h5c8\"><div class=\"t m0 x30 h2f y10b1 ff3 fs25 fc0 sc0 ls0 ws0\">A vista<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78d y3bb2 wdf5 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Fino a 3<span class=\"_ _324\"> </span></div></td><td class=\"c x77f y3bb2 wdf6 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 3 me<span class=\"_ _0\"></span>si<span class=\"_ _324\"> </span></div></td><td class=\"c x78e y3bb2 wdf7 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 6 me<span class=\"_ _0\"></span>si a fino<span class=\"_ _324\"> </span></div></td><td class=\"c x78f y3bb2 wdf8 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 1 ann<span class=\"_ _0\"></span>o fino<span class=\"_ _324\"> </span></div></td><td class=\"c x790 y3bb2 wdf9 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 5 anni<span class=\"_ _0\"></span> fino<span class=\"_ _324\"> </span></div></td><td class=\"c x2de y3bb2 wdfa hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Oltre 10<span class=\"_ _324\"> </span></div></td><td class=\"c x791 y3bb2 wdfb hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"c x792 y3bb4 wdfc hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">mesi</div></td><td class=\"c x793 y3bb4 wdfd hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">fino a 6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x794 y3bb4 wdfe hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">a 1 anno<span class=\"_ _324\"> </span></div></td><td class=\"c x795 y3bb4 wdff hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">a 5 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x796 y3bb4 wb68 hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">a 10 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x797 y3bb4 we00 hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">anni</div></td><td class=\"c x798 y3bb4 we01 hb08\"><div class=\"t m0 x23f h2f y3bb3 ff3 fs25 fc0 sc0 ls0 ws0\">indeterminata<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3bb5 w6f2 ha5\"><div class=\"t m0 x67 h2f y843 ff3 fs12 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cass<span class=\"_ _0\"></span>a<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bb5 w429 ha5\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.391.2<span class=\"_ _0\"></span>00  </div></td><td class=\"c x799 y3bb5 w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 4.532.1<span class=\"_ _0\"></span>12  </div></td><td class=\"c x280 y3bb5 w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 813.475  </div></td><td class=\"c x79a y3bb5 w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 848.170  </div></td><td class=\"c x5a6 y3bb5 w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 4.387.7<span class=\"_ _0\"></span>94  </div></td><td class=\"c x4fb y3bb5 w6f4 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.813.2<span class=\"_ _0\"></span>57  </div></td><td class=\"c x2f3 y3bb5 w3bb ha5\"><div class=\"t m0 x4b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.537.6<span class=\"_ _0\"></span>82  </div></td><td></td><td class=\"c x2f4 y3bb5 w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff2\"> </span></div></td></tr><tr><td class=\"c x27f y3bb6 w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">1.1 Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bb6 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bb6 w627 ha5\"><div class=\"t m0 x26 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 505.428  </div></td><td class=\"c x280 y3bb6 w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 457.935  </div></td><td class=\"c x79a y3bb6 w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 328.485  </div></td><td class=\"c x5a6 y3bb6 w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.749.1<span class=\"_ _0\"></span>90  </div></td><td class=\"c x4fb y3bb6 w6f4 ha5\"><div class=\"t m0 xa8 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 986.358  </div></td><td class=\"c x2f3 y3bb6 w3bb ha5\"><div class=\"t m0 x24 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 40.157  </div></td><td></td><td class=\"c x2f4 y3bb6 w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3bb7 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bb8 w429 ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bb8 w627 ha5\"><div class=\"t m0 x3a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 93.053  </div></td><td class=\"c x280 y3bb8 w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 22.729  </div></td><td class=\"c x79a y3bb8 w56b ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 10.568  </div></td><td class=\"c x5a6 y3bb8 w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 312.897  </div></td><td class=\"c x4fb y3bb8 w6f4 ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 33.885  </div></td><td class=\"c x2f3 y3bb8 w3bb ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bb8 w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x3c0 y3bb9 we03 ha6b\"><div class=\"t m0 x23f h2f y3364 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bba w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bba w429 ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bba w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 412.375  </div></td><td class=\"c x280 y3bba w53b ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 435.206  </div></td><td class=\"c x79a y3bba w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 317.917  </div></td><td class=\"c x5a6 y3bba w6f3 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.436.2<span class=\"_ _0\"></span>93  </div></td><td class=\"c x4fb y3bba w6f4 ha5\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 952.473  </div></td><td class=\"c x2f3 y3bba w3bb ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 40.157  </div></td><td></td><td class=\"c x2f4 y3bba w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbb w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a banche <span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbb w429 ha5\"><div class=\"t m0 x30 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.112.0<span class=\"_ _0\"></span>56  </div></td><td class=\"c x799 y3bbb w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 104.262  </div></td><td class=\"c x280 y3bbb w53b ha5\"><div class=\"t m0 x2f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">24 </span> </div></td><td class=\"c x79a y3bbb w56b ha5\"><div class=\"t m0 x75 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">71 </span> </div></td><td class=\"c x5a6 y3bbb w6f3 ha5\"><div class=\"t m0 x4e h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.071  </div></td><td class=\"c x4fb y3bbb w6f4 ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 2.887  </div></td><td class=\"c x2f3 y3bbb w3bb ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 20.965  </div></td><td></td><td class=\"c x2f4 y3bbb w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbc w6f2 h24f\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a clientela<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbc w429 h24f\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.279.1<span class=\"_ _0\"></span>44  </div></td><td class=\"c x799 y3bbc w627 h24f\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 3.922.4<span class=\"_ _0\"></span>22  </div></td><td class=\"c x280 y3bbc w53b h24f\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 355.516  </div></td><td class=\"c x79a y3bbc w56b h24f\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 519.614  </div></td><td class=\"c x5a6 y3bbc w6f3 h24f\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.637.5<span class=\"_ _0\"></span>33  </div></td><td class=\"c x4fb y3bbc w6f4 h24f\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.824.0<span class=\"_ _0\"></span>12  </div></td><td class=\"c x2f3 y3bbc w3bb h24f\"><div class=\"t m0 x4b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.476.5<span class=\"_ _0\"></span>60  </div></td><td></td><td class=\"c x2f4 y3bbc w155 h24f\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbd w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- c/c<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbd w429 ha5\"><div class=\"t m0 x24 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 264.196  </div></td><td class=\"c x799 y3bbd w627 ha5\"><div class=\"t m0 x26 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 647.115  </div></td><td class=\"c x280 y3bbd w53b ha5\"><div class=\"t m0 x2f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">15 </span> </div></td><td class=\"c x79a y3bbd w56b ha5\"><div class=\"t m0 x75 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">94 </span> </div></td><td class=\"c x5a6 y3bbd w6f3 ha5\"><div class=\"t m0 x4e h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.004  </div></td><td class=\"c x4fb y3bbd w6f4 ha5\"><div class=\"t m0 x9 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">289 </span> </div></td><td class=\"c x2f3 y3bbd w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">7 </span> </div></td><td></td><td class=\"c x2f4 y3bbd w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bbe w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri finanziamenti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bbe w429 ha5\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.014.9<span class=\"_ _0\"></span>48  </div></td><td class=\"c x799 y3bbe w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 3.275.3<span class=\"_ _0\"></span>07  </div></td><td class=\"c x280 y3bbe w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 355.501  </div></td><td class=\"c x79a y3bbe w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 519.520  </div></td><td class=\"c x5a6 y3bbe w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.635.5<span class=\"_ _0\"></span>29  </div></td><td class=\"c x4fb y3bbe w6f4 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.823.7<span class=\"_ _0\"></span>23  </div></td><td class=\"c x2f3 y3bbe w3bb ha5\"><div class=\"t m0 x4b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.476.5<span class=\"_ _0\"></span>53  </div></td><td></td><td class=\"c x2f4 y3bbe w155 ha5\"><div class=\"t m0 x22 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x76f y3bbf we02 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bc0 w429 ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 494.715  </div></td><td class=\"c x799 y3bc0 w627 ha5\"><div class=\"t m0 x3b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 2.617.5<span class=\"_ _0\"></span>01  </div></td><td class=\"c x280 y3bc0 w53b ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 282.702  </div></td><td class=\"c x79a y3bc0 w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 416.284  </div></td><td class=\"c x5a6 y3bc0 w6f3 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.882.3<span class=\"_ _0\"></span>05  </div></td><td class=\"c x4fb y3bc0 w6f4 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.306.0<span class=\"_ _0\"></span>87  </div></td><td class=\"c x2f3 y3bc0 w3bb ha5\"><div class=\"t m0 x4b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.476.1<span class=\"_ _0\"></span>58  </div></td><td></td><td class=\"c x2f4 y3bc0 w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x76f y3bc1 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bc2 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc2 w429 ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 520.233  </div></td><td class=\"c x799 y3bc2 w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 657.806  </div></td><td class=\"c x280 y3bc2 w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 72.799  </div></td><td class=\"c x79a y3bc2 w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 103.236  </div></td><td class=\"c x5a6 y3bc2 w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 753.224  </div></td><td class=\"c x4fb y3bc2 w6f4 ha5\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 517.636  </div></td><td class=\"c x2f3 y3bc2 w3bb ha5\"><div class=\"t m0 x4c h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">395 </span> </div></td><td></td><td class=\"c x2f4 y3bc2 w155 ha5\"><div class=\"t m0 x22 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3bc3 w6f2 h613\"><div class=\"t m0 x67 h2f y843 ff3 fs12 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cassa<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc3 w429 h613\"><div class=\"t m0 x30 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.892.3<span class=\"_ _0\"></span>48  </div></td><td class=\"c x799 y3bc3 w627 h613\"><div class=\"t m0 x3b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 3.164.2<span class=\"_ _0\"></span>20  </div></td><td class=\"c x280 y3bc3 w53b h613\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 244.280  </div></td><td class=\"c x79a y3bc3 w56b h613\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 378.255  </div></td><td class=\"c x5a6 y3bc3 w6f3 h613\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 3.378.0<span class=\"_ _0\"></span>73  </div></td><td class=\"c x4fb y3bc3 w6f4 h613\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 273.109  </div></td><td class=\"c x2f3 y3bc3 w3bb h613\"><div class=\"t m0 x3a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 235.215  </div></td><td></td><td class=\"c x2f4 y3bc3 w155 h613\"><div class=\"t m0 x22 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bc4 w6f2 h24f\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.1 Debiti verso clientela<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc4 w429 h24f\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 8.870.9<span class=\"_ _0\"></span>92  </div></td><td class=\"c x799 y3bc4 w627 h24f\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 3.038.2<span class=\"_ _0\"></span>41  </div></td><td class=\"c x280 y3bc4 w53b h24f\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 185.388  </div></td><td class=\"c x79a y3bc4 w56b h24f\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 116.944  </div></td><td class=\"c x5a6 y3bc4 w6f3 h24f\"><div class=\"t m0 x4f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 626.945  </div></td><td class=\"c x4fb y3bc4 w6f4 h24f\"><div class=\"t m0 xa8 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 109.207  </div></td><td class=\"c x2f3 y3bc4 w3bb h24f\"><div class=\"t m0 x3a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 235.193  </div></td><td></td><td class=\"c x2f4 y3bc4 w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bc5 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- c/c<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc5 w429 ha5\"><div class=\"t m0 x30 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 8.765.3<span class=\"_ _0\"></span>72  </div></td><td class=\"c x799 y3bc5 w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.818.1<span class=\"_ _0\"></span>91  </div></td><td class=\"c x280 y3bc5 w53b ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 130.325  </div></td><td class=\"c x79a y3bc5 w56b ha5\"><div class=\"t m0 xa0 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 38.769  </div></td><td class=\"c x5a6 y3bc5 w6f3 ha5\"><div class=\"t m0 x151 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 64.641  </div></td><td class=\"c x4fb y3bc5 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bc5 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bc5 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bc6 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bc6 w429 ha5\"><div class=\"t m0 x24 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 105.620  </div></td><td class=\"c x799 y3bc6 w627 ha5\"><div class=\"t m0 x3b h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 1.220.0<span class=\"_ _0\"></span>50  </div></td><td class=\"c x280 y3bc6 w53b ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 55.063  </div></td><td class=\"c x79a y3bc6 w56b ha5\"><div class=\"t m0 xa0 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 78.175  </div></td><td class=\"c x5a6 y3bc6 w6f3 ha5\"><div class=\"t m0 x4f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 562.304  </div></td><td class=\"c x4fb y3bc6 w6f4 ha5\"><div class=\"t m0 xa8 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 109.207  </div></td><td class=\"c x2f3 y3bc6 w3bb ha5\"><div class=\"t m0 x3a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 235.193  </div></td><td></td><td class=\"c x2f4 y3bc6 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3bc7 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3376 ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bc8 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bc8 w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bc8 w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bc8 w56b ha5\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bc8 w6f3 ha5\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bc8 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bc8 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bc8 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x76f y3bc9 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bca w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bca w429 ha5\"><div class=\"t m0 x24 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 105.620  </div></td><td class=\"c x799 y3bca w627 ha5\"><div class=\"t m0 x3b h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.220.0<span class=\"_ _0\"></span>50  </div></td><td class=\"c x280 y3bca w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 55.063  </div></td><td class=\"c x79a y3bca w56b ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 78.175  </div></td><td class=\"c x5a6 y3bca w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 562.304  </div></td><td class=\"c x4fb y3bca w6f4 ha5\"><div class=\"t m0 xa8 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 109.207  </div></td><td class=\"c x2f3 y3bca w3bb ha5\"><div class=\"t m0 x3a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 235.193  </div></td><td></td><td class=\"c x2f4 y3bca w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bcb w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.2 Debiti verso banche<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bcb w429 ha5\"><div class=\"t m0 xb6 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 21.307  </div></td><td class=\"c x799 y3bcb w627 ha5\"><div class=\"t m0 x26 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 125.979  </div></td><td class=\"c x280 y3bcb w53b ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 58.892  </div></td><td class=\"c x79a y3bcb w56b ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 183.007  </div></td><td class=\"c x5a6 y3bcb w6f3 ha5\"><div class=\"t m0 x4f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 343.593  </div></td><td class=\"c x4fb y3bcb w6f4 ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 64.939  </div></td><td class=\"c x2f3 y3bcb w3bb ha5\"><div class=\"t m0 x1f h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">22 </span> </div></td><td></td><td class=\"c x2f4 y3bcb w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bcc w6f2 h24f\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- c/c<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bcc w429 h24f\"><div class=\"t m0 xb6 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 15.199  </div></td><td class=\"c x799 y3bcc w627 h24f\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bcc w53b h24f\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bcc w56b h24f\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bcc w6f3 h24f\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bcc w6f4 h24f\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bcc w3bb h24f\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bcc w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bcd w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri debiti<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bcd w429 ha5\"><div class=\"t m0 xc5 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 6.108  </div></td><td class=\"c x799 y3bcd w627 ha5\"><div class=\"t m0 x26 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 125.979  </div></td><td class=\"c x280 y3bcd w53b ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 58.892  </div></td><td class=\"c x79a y3bcd w56b ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 183.007  </div></td><td class=\"c x5a6 y3bcd w6f3 ha5\"><div class=\"t m0 x4f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 343.593  </div></td><td class=\"c x4fb y3bcd w6f4 ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 64.939  </div></td><td class=\"c x2f3 y3bcd w3bb ha5\"><div class=\"t m0 x1f h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">22 </span> </div></td><td></td><td class=\"c x2f4 y3bcd w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bce w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.3 Titoli di debito<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bce w429 ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">49 </span> </div></td><td class=\"c x799 y3bce w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bce w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bce w56b ha5\"><div class=\"t m0 xa0 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 78.304  </div></td><td class=\"c x5a6 y3bce w6f3 ha5\"><div class=\"t m0 x20 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 2.407.5<span class=\"_ _0\"></span>35  </div></td><td class=\"c x4fb y3bce w6f4 ha5\"><div class=\"t m0 x2a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 98.963  </div></td><td class=\"c x2f3 y3bce w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bce w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd0 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3bcf ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bd1 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd1 w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd1 w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd1 w56b ha5\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd1 w6f3 ha5\"><div class=\"t m0 x151 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> 62.579  </div></td><td class=\"c x4fb y3bd1 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd1 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd1 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd2 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bd3 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bd3 w429 ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">49 </span> </div></td><td class=\"c x799 y3bd3 w627 ha5\"><div class=\"t m0 x2d h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd3 w53b ha5\"><div class=\"t m0 x138 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd3 w56b ha5\"><div class=\"t m0 xa0 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 78.304  </div></td><td class=\"c x5a6 y3bd3 w6f3 ha5\"><div class=\"t m0 x20 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 2.344.9<span class=\"_ _0\"></span>56  </div></td><td class=\"c x4fb y3bd3 w6f4 ha5\"><div class=\"t m0 x2a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> 98.963  </div></td><td class=\"c x2f3 y3bd3 w3bb ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd3 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bd4 w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">2.4 Altre passivit\u00e0<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bd4 w429 ha5\"><div class=\"t m0 xbe h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd4 w627 ha5\"><div class=\"t m0 x2d h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd4 w53b ha5\"><div class=\"t m0 x138 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd4 w56b ha5\"><div class=\"t m0 x25 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd4 w6f3 ha5\"><div class=\"t m0 x1f1 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bd4 w6f4 ha5\"><div class=\"t m0 x5a h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd4 w3bb ha5\"><div class=\"t m0 x47 h7f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd4 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd5 we02 ha6b\"><div class=\"t m0 x23f h5d1 y3bcf ff2 fs12 fc0 sc0 ls0 ws0\">- con opzione di rimborso</div></td><td class=\"c x78c y3bd6 w429 h6cf\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd6 w627 h6cf\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd6 w53b h6cf\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd6 w56b h6cf\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd6 w6f3 h6cf\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bd6 w6f4 h6cf\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd6 w3bb h6cf\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd6 w155 h6cf\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x3c0 y3bd7 we03 ha6b\"><div class=\"t m0 x23f h2f y3368 ff2 fs12 fc0 sc0 ls0 ws0\">anticipato<span class=\"_ _324\"> </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 x27f y3bd8 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bd8 w429 ha5\"><div class=\"t m0 xbe h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x799 y3bd8 w627 ha5\"><div class=\"t m0 x2d h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x280 y3bd8 w53b ha5\"><div class=\"t m0 x138 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x79a y3bd8 w56b ha5\"><div class=\"t m0 x25 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x5a6 y3bd8 w6f3 ha5\"><div class=\"t m0 x1f1 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4fb y3bd8 w6f4 ha5\"><div class=\"t m0 x5a h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x2f3 y3bd8 w3bb ha5\"><div class=\"t m0 x47 h7f y4ff ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td></td><td class=\"c x2f4 y3bd8 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bd9 w6f2 ha5\"><div class=\"t m0 x67 h2f y843 ff3 fs12 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"ff7 fsb\"> </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 x27f y3bda w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">3.1 Con titolo sottostante<span class=\"_ _0\"></span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bda w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bda w627 ha5\"><div class=\"t m0 x35 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bda w53b ha5\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bda w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bda w6f3 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bda w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bda w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bda w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdb w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdb w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdb w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bdb w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdb w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdb w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bdb w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdb w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdb w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdc w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdc w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdc w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bdc w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdc w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdc w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bdc w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdc w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdc w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdd w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdd w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdd w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bdd w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdd w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdd w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bdd w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdd w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdd w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bde w6f2 h24f\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Altri<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bde w429 h24f\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bde w627 h24f\"><div class=\"t m0 x35 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bde w53b h24f\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bde w56b h24f\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bde w6f3 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bde w6f4 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bde w3bb h24f\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bde w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bdf w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bdf w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bdf w627 ha5\"><div class=\"t m0 xc5 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">117<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x280 y3bdf w53b ha5\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bdf w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bdf w6f3 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">65<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4fb y3bdf w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bdf w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bdf w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be0 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be0 w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be0 w627 ha5\"><div class=\"t m0 xc5 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">133<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x280 y3be0 w53b ha5\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be0 w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be0 w6f3 ha5\"><div class=\"t m0 x138 h2f y4ff ff2 fs25 fc0 sc0 ls34 ws0\">115<span class=\"ff7 fsb ls0\"> </span></div></td><td class=\"c x4fb y3be0 w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be0 w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be0 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be1 w6f2 ha5\"><div class=\"t m0 x26 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">3.2 Senza titolo sottostan<span class=\"_ _0\"></span>te<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be1 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be1 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be1 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be1 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be1 w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be1 w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be1 w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be1 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be2 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Opzioni<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be2 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be2 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be2 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be2 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be2 w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be2 w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be2 w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be2 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be3 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be3 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be3 w627 ha5\"><div class=\"t m0 x35 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be3 w53b ha5\"><div class=\"t m0 x2c h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be3 w56b ha5\"><div class=\"t m0 xc9 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be3 w6f3 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be3 w6f4 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be3 w3bb ha5\"><div class=\"t m0 x20 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be3 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be4 w6f2 h6cf\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be4 w429 h6cf\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be4 w627 h6cf\"><div class=\"t m0 x35 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be4 w53b h6cf\"><div class=\"t m0 x2c h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be4 w56b h6cf\"><div class=\"t m0 xc9 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be4 w6f3 h6cf\"><div class=\"t m0 x23 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be4 w6f4 h6cf\"><div class=\"t m0 x23 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be4 w3bb h6cf\"><div class=\"t m0 x20 h2f y2115 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be4 w155 h6cf\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x799 y3be5 w627 ha5\"><div class=\"t m0 x35 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be5 w53b ha5\"><div class=\"t m0 x2c h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be5 w56b ha5\"><div class=\"t m0 xc9 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be5 w6f3 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be5 w6f4 ha5\"><div class=\"t m0 x23 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be5 w3bb ha5\"><div class=\"t m0 x20 h2f y206f ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27f y3be5 w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">- Altri derivati<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be5 w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x2f4 y3be5 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be6 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be6 w429 ha5\"><div class=\"t m0 x4f h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be6 w627 ha5\"><div class=\"t m0 x30 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">890.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be6 w53b ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">165.000<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be6 w56b ha5\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be6 w6f3 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be6 w6f4 ha5\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be6 w3bb ha5\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be6 w155 ha5\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3be7 w6f2 ha5\"><div class=\"t m0 x2b h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3be7 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be7 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be7 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be7 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be7 w6f3 ha5\"><div class=\"t m0 x2e h2f y1e33 ff2 fs25 fc0 sc0 ls34 ws0\">41<span class=\"ls0\">0.000</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x4fb y3be7 w6f4 ha5\"><div class=\"t m0 x2e h2f y1e33 ff2 fs25 fc0 sc0 ls34 ws0\">445<span class=\"ls0\">.000</span><span class=\"ls0\"><span class=\"ff7 fsb\"> </span></span></div></td><td class=\"c x2f3 y3be7 w3bb ha5\"><div class=\"t m0 x27 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">200.000<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be7 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3be8 we04 ha7d\"><div class=\"t m0 x23f h5da y335f ff3 fs12 fc0 sc0 ls0 ws0\">4. Altre operazioni fuori<span class=\"_ _324\"> </span></div></td><td class=\"c x78c y3be9 w429 ha5\"><div class=\"t m0 x4f h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3be9 w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3be9 w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3be9 w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3be9 w6f3 ha5\"><div class=\"t m0 x5a h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3be9 w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3be9 w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3be9 w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff3 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x273 y3bea we05 ha7d\"><div class=\"t m0 x23f h2f y3368 ff3 fs12 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _324\"> </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 x27f y3beb w6f2 ha5\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3beb w429 ha5\"><div class=\"t m0 x31 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ls34\">02.894</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3beb w627 ha5\"><div class=\"t m0 x35 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3beb w53b ha5\"><div class=\"t m0 x2c h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3beb w56b ha5\"><div class=\"t m0 xc9 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3beb w6f3 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3beb w6f4 ha5\"><div class=\"t m0 x23 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3beb w3bb ha5\"><div class=\"t m0 x20 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3beb w155 ha5\"><div class=\"t m0 x22 h2f y1e33 ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr><tr><td class=\"c x27f y3bec w6f2 h24f\"><div class=\"t m0 x27 h2f y843 ff2 fs12 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x78c y3bec w429 h24f\"><div class=\"t m0 x31 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">3<span class=\"ls34\">02.894</span><span class=\"ff7 fsb\"> </span></div></td><td class=\"c x799 y3bec w627 h24f\"><div class=\"t m0 x35 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x280 y3bec w53b h24f\"><div class=\"t m0 x2c h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x79a y3bec w56b h24f\"><div class=\"t m0 xc9 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x5a6 y3bec w6f3 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x4fb y3bec w6f4 h24f\"><div class=\"t m0 x23 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td class=\"c x2f3 y3bec w3bb h24f\"><div class=\"t m0 x20 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td><td></td><td class=\"c x2f4 y3bec w155 h24f\"><div class=\"t m0 x22 h2f y4ff ff2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"ff7 fsb\"> </span></div></td></tr></table><div class=\"c w26 h735 gsd9\"><div class=\"t m0 xdd h7c ye8b ff3 fse fc0 sc0 ls0 ws0\">1. Portafoglio ban<span class=\"_ _0\"></span>cario: distribu<span class=\"_ _2\"></span>zione per durata residua (<span class=\"_ _0\"></span>per data di r<span class=\"_ _0\"></span>iprezzamento) dell<span class=\"_ _0\"></span>e attivit\u00e0 e<span class=\"_ _0\"></span> delle passivit\u00e0 </div><div class=\"t m0 xdd h7c y1e2b ff3 fse fc0 sc0 ls0 ws0\">finanziarie </div></div><div class=\"c w26 h575 gsda\"><div class=\"t m0 xdd h7c y124b ff3 fse fc0 sc0 ls0 ws0\">ALTRE VALUTE<span class=\"_ _0\"></span> </div></div><div class=\"gsdb\"><table class=\"s we06 hb09\" id=\"_a5454f37-4c4b-49a4-ad0e-9c48f2d2a4c9\"><tr><td></td><td></td><td></td><td></td><td class=\"c x79b y3bed we07 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x79c y3bee wdf7 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 3 me<span class=\"_ _0\"></span>si fino a</div></td><td class=\"c x79d y3bef we08 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">oltre 6<span class=\"_ _324\"> </span></div></td><td class=\"c x79e y3bef we09 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x673 y3bef we09 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Da oltre 5<span class=\"_ _324\"> </span></div></td><td class=\"c x79f y3bef we0a hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3bf0 w6f5 h37\"><div class=\"t m0 x20 h1b8 y216d ff3 fs25 fc0 sc0 ls0 ws0\">Tipologia/Dur<span class=\"_ _0\"></span>ata residua<span class=\"ff2 fs10\"> </span></div></td><td class=\"c x7a0 y3bf0 w154 h37\"><div class=\"t m0 x31 h266 y216d ff3 fs25 fc0 sc0 ls0 ws0\">A vista </div></td><td class=\"c x7a1 y3bf0 w6ee h37\"><div class=\"t m0 x4b h266 y216d ff3 fs25 fc0 sc0 ls0 ws0\">Fino a 3 mesi </div></td><td class=\"c x7a2 y3bf1 we0b hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x79d y3bf2 we0c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">mesi a<span class=\"_ _324\"> </span></div></td><td class=\"c x7a3 y3bf2 we0d hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anno fino a 5<span class=\"_ _324\"> </span></div></td><td class=\"c x7a4 y3bf2 wb6c hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anni fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x7a5 y3bf2 we0e hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">10<span class=\"_ _324\"> </span></div></td><td class=\"c x7a6 y3bf0 w6f9 h37\"><div class=\"t m0 x26 h266 y216d ff3 fs25 fc0 sc0 ls0 ws0\">Durata indetermin<span class=\"_ _0\"></span>ata </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x7a7 y3bf3 we0f hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">fino a 1<span class=\"_ _324\"> </span></div></td><td class=\"c x7a8 y3bf3 we00 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x7a9 y3bf3 wafa hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">10 anni<span class=\"_ _324\"> </span></div></td><td class=\"c x7aa y3bf3 we00 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x7ab y3bf4 we10 hae6\"><div class=\"t m0 x23f h266 y3423 ff3 fs25 fc0 sc0 ls0 ws0\">anno<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3bf5 w6f5 h55e\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">1. Attivit\u00e0 per cassa<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bf5 w154 h55e\"><div class=\"t m0 x1f3 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">28.908  </div></td><td class=\"c x7a1 y3bf5 w6ee h55e\"><div class=\"t m0 x1f3 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">26.651  </div></td><td class=\"c x7ac y3bf5 w6f6 h55e\"><div class=\"t m0 x2f h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\"> 2.855  </div></td><td class=\"c x421 y3bf5 w645 h55e\"><div class=\"t m0 x42 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">6.908  </div></td><td class=\"c x7ad y3bf5 w3b0 h55e\"><div class=\"t m0 x46 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">5.124  </div></td><td class=\"c x679 y3bf5 w6f7 h55e\"><div class=\"t m0 xc5 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">240  </div></td><td class=\"c x69e y3bf5 w6f8 h55e\"><div class=\"t m0 x31 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bf5 w6f9 h55e\"><div class=\"t m0 xa7 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bf6 w6f5 h616\"><div class=\"t m0 x30 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">1.1 Titoli di de<span class=\"_ _1\"></span>bito </div></td><td class=\"c x7a0 y3bf6 w154 h616\"><div class=\"t m0 x4d h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> -    </div></td><td class=\"c x7a1 y3bf6 w6ee h616\"><div class=\"t m0 x4d h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span> -    </div></td><td class=\"c x7ac y3bf6 w6f6 h616\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            -    </div></td><td class=\"c x421 y3bf6 w645 h616\"><div class=\"t m0 x4d h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">     -    </div></td><td class=\"c x7ad y3bf6 w3b0 h616\"><div class=\"t m0 x46 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">4.884  </div></td><td class=\"c x679 y3bf6 w6f7 h616\"><div class=\"t m0 x24 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x69e y3bf6 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bf6 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3bf7 we11 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3bf8 w154 h6af\"><div class=\"t m0 x36 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3bf8 w6ee h6af\"><div class=\"t m0 x36 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3bf8 w6f6 h6af\"><div class=\"t m0 x23 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3bf8 w645 h6af\"><div class=\"t m0 x131 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3bf8 w3b0 h6af\"><div class=\"t m0 x4f h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3bf8 w6f7 h6af\"><div class=\"t m0 x35 h7f ydfc ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bf8 w6f8 h6af\"><div class=\"t m0 x131 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bf8 w6f9 h6af\"><div class=\"t m0 x33 h1b8 y23f8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3bf9 we12 ha49\"><div class=\"t m0 x23f h1b8 y30fb ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3bfa w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3bfa w154 h616\"><div class=\"t m0 x36 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3bfa w6ee h616\"><div class=\"t m0 x36 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3bfa w6f6 h616\"><div class=\"t m0 x23 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3bfa w645 h616\"><div class=\"t m0 x131 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3bfa w3b0 h616\"><div class=\"t m0 x3b h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">             4.884 <span class=\"_ _0\"></span> </div></td><td class=\"c x679 y3bfa w6f7 h616\"><div class=\"t m0 x35 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bfa w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfa w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfb w6f5 h584\"><div class=\"t m0 x30 h1b8 y11bd ff2 fs10 fc0 sc0 ls0 ws0\">1.2 Finanziamenti a b<span class=\"_ _1\"></span>anche<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfb w154 h584\"><div class=\"t m0 x27 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">            28.491<span class=\"_ _0\"></span>  </div></td><td class=\"c x7a1 y3bfb w6ee h584\"><div class=\"t m0 x31 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">            5.875<span class=\"_ _0\"></span>  </div></td><td class=\"c x7ac y3bfb w6f6 h584\"><div class=\"t m0 xb7 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">2.769  </div></td><td class=\"c x421 y3bfb w645 h584\"><div class=\"t m0 x4b h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">6.878  </div></td><td class=\"c x7ad y3bfb w3b0 h584\"><div class=\"t m0 x4f h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x679 y3bfb w6f7 h584\"><div class=\"t m0 x35 h7f y11d7 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bfb w6f8 h584\"><div class=\"t m0 x131 h1b8 y11bd ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfb w6f9 h584\"><div class=\"t m0 x33 h1b8 y11bd ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfc w6f5 h5f2\"><div class=\"t m0 x30 h1b8 y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">1.3 Finanziamenti a c<span class=\"_ _1\"></span>lientela<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfc w154 h5f2\"><div class=\"t m0 x30 h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">                   <span class=\"ls34\">417 </span> </div></td><td class=\"c x7a1 y3bfc w6ee h5f2\"><div class=\"t m0 x2b h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">        20.776  </div></td><td class=\"c x7ac y3bfc w6f6 h5f2\"><div class=\"t m0 x22 h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">86 </span> </div></td><td class=\"c x421 y3bfc w645 h5f2\"><div class=\"t m0 x4b h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">     30  </div></td><td class=\"c x7ad y3bfc w3b0 h5f2\"><div class=\"t m0 xc5 h7f y11bd ff2 fs25 fc0 sc0 ls0 ws0\">     240  </div></td><td class=\"c x679 y3bfc w6f7 h5f2\"><div class=\"t m0 xc5 h7f y11bd ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x69e y3bfc w6f8 h5f2\"><div class=\"t m0 x131 h1b8 y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfc w6f9 h5f2\"><div class=\"t m0 x33 h1b8 y1df8 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfd w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- conti correnti<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfd w154 h616\"><div class=\"t m0 x8 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    <span class=\"ls34\">6 </span> </div></td><td></td><td class=\"c x7ac y3bfd w6f6 h616\"><div class=\"t m0 x23 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3bfd w645 h616\"><div class=\"t m0 x131 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3bfd w3b0 h616\"><div class=\"t m0 x4f h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3bfd w6f7 h616\"><div class=\"t m0 x35 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3bfd w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfd w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3bfe w6f5 h736\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">- altri finanziamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3bfe w154 h736\"><div class=\"t m0 x8f h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">411 <span class=\"ls0\"> </span></div></td><td class=\"c x7a1 y3bfe w6ee h736\"><div class=\"t m0 x1f3 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">20.776  </div></td><td class=\"c x7ac y3bfe w6f6 h736\"><div class=\"t m0 x75 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">86 <span class=\"ls0\"> </span></div></td><td class=\"c x421 y3bfe w645 h736\"><div class=\"t m0 x27 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">30 <span class=\"ls0\"> </span></div></td><td class=\"c x7ad y3bfe w3b0 h736\"><div class=\"t m0 x47 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x679 y3bfe w6f7 h736\"><div class=\"t m0 xc5 h7f y13c8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x69e y3bfe w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3bfe w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3bff we11 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c00 w154 h737\"><div class=\"t m0 x36 h7f y26e8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c00 w6ee h737\"><div class=\"t m0 x36 h7f y26e8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c00 w6f6 h737\"><div class=\"t m0 x22 h7f y26e8 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">30 </span> </div></td><td class=\"c x421 y3c00 w645 h737\"><div class=\"t m0 x27 h7f y26e8 ff2 fs25 fc0 sc0 ls34 ws0\">30 <span class=\"ls0\"> </span></div></td><td class=\"c x7ad y3c00 w3b0 h737\"><div class=\"t m0 x47 h7f y26e8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x679 y3c00 w6f7 h737\"><div class=\"t m0 xc5 h7f y26e8 ff2 fs25 fc0 sc0 ls34 ws0\">240 <span class=\"ls0\"> </span></div></td><td class=\"c x69e y3c00 w6f8 h737\"><div class=\"t m0 x131 h1b8 y246c ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c00 w6f9 h737\"><div class=\"t m0 x33 h1b8 y246c ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3c01 we12 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c02 w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c02 w154 h616\"><div class=\"t m0 x8f h7f ye31 ff2 fs25 fc0 sc0 ls34 ws0\">411 <span class=\"ls0\"> </span></div></td><td class=\"c x7a1 y3c02 w6ee h616\"><div class=\"t m0 x1f3 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">20.776  </div></td><td class=\"c x7ac y3c02 w6f6 h616\"><div class=\"t m0 x75 h7f ye31 ff2 fs25 fc0 sc0 ls34 ws0\">56 <span class=\"ls0\"> </span></div></td><td class=\"c x421 y3c02 w645 h616\"><div class=\"t m0 x131 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c02 w3b0 h616\"><div class=\"t m0 x4f h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c02 w6f7 h616\"><div class=\"t m0 x35 h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c02 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c02 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c03 w6f5 h57f\"><div class=\"t m0 xdd hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">2. Passivit\u00e0 per cass<span class=\"_ _1\"></span>a </div></td><td class=\"c x7a0 y3c03 w154 h57f\"><div class=\"t m0 x71 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">                   52.09<span class=\"_ _0\"></span>7  </div></td><td class=\"c x7a1 y3c03 w6ee h57f\"><div class=\"t m0 x26 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">                 1.07<span class=\"_ _0\"></span>9  </div></td><td class=\"c x7ac y3c03 w6f6 h57f\"><div class=\"t m0 x2b h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">               2.957  </div></td><td class=\"c x421 y3c03 w645 h57f\"><div class=\"t m0 x42 h266 ye29 ff3 fs25 fc0 sc0 ls0 ws0\">6.629  </div></td><td class=\"c x7ad y3c03 w3b0 h57f\"><div class=\"t m0 x151 h266 y11c2 ff3 fs25 fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>   </div><div class=\"t m0 xa8 h266 y23eb ff3 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c03 w6f7 h57f\"><div class=\"t m0 x20 h266 y11c2 ff3 fs25 fc0 sc0 ls0 ws0\">                     </div><div class=\"t m0 x47 h266 y23eb ff3 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c03 w6f8 h57f\"><div class=\"t m0 x31 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c03 w6f9 h57f\"><div class=\"t m0 xa7 hfe y10ad ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c04 w6f5 h616\"><div class=\"t m0 x30 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">2.1 Debiti verso cli<span class=\"_ _1\"></span>entela </div></td><td class=\"c x7a0 y3c04 w154 h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>           </div><div class=\"t m0 x1f3 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">52.097  </div></td><td class=\"c x7a1 y3c04 w6ee h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x8f h7f y26ea ff2 fs25 fc0 sc0 ls34 ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x7ac y3c04 w6f6 h616\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    2.957  </div></td><td class=\"c x421 y3c04 w645 h616\"><div class=\"t m0 x4b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">6.629  </div></td><td class=\"c x7ad y3c04 w3b0 h616\"><div class=\"t m0 x151 h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xa8 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c04 w6f7 h616\"><div class=\"t m0 x20 h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            </div><div class=\"t m0 x47 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c04 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c04 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c05 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- conti correnti<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c05 w154 h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>           </div><div class=\"t m0 x1f3 h7f y26ea ff2 fs25 fc0 sc0 ls0 ws0\">52.097  </div></td><td class=\"c x7a1 y3c05 w6ee h616\"><div class=\"t m0 x2c h7f ydf3 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x8f h7f y26ea ff2 fs25 fc0 sc0 ls34 ws0\">602 <span class=\"ls0\"> </span></div></td><td class=\"c x7ac y3c05 w6f6 h616\"><div class=\"t m0 x3b h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>    2.957  </div></td><td class=\"c x421 y3c05 w645 h616\"><div class=\"t m0 x4b h7f ye31 ff2 fs25 fc0 sc0 ls0 ws0\">6.629  </div></td><td></td><td></td><td class=\"c x69e y3c05 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c05 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c06 w6f5 h736\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">- altri debiti </div></td><td class=\"c x7a0 y3c06 w154 h736\"><div class=\"t m0 x2c h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                     </div><div class=\"t m0 x9 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7a1 y3c06 w6ee h736\"><div class=\"t m0 x2c h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>             </div><div class=\"t m0 x9 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7ac y3c06 w6f6 h736\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            -    </div></td><td class=\"c x421 y3c06 w645 h736\"><div class=\"t m0 xc5 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xee h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7ad y3c06 w3b0 h736\"><div class=\"t m0 x151 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xa8 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c06 w6f7 h736\"><div class=\"t m0 x20 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            </div><div class=\"t m0 x47 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c06 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c06 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3c07 we11 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c08 w154 h63d\"><div class=\"t m0 x9 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7a1 y3c08 w6ee h63d\"><div class=\"t m0 x36 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c08 w6f6 h63d\"><div class=\"t m0 x23 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x421 y3c08 w645 h63d\"><div class=\"t m0 x131 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c08 w3b0 h63d\"><div class=\"t m0 x4f h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c08 w6f7 h63d\"><div class=\"t m0 x35 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c08 w6f8 h63d\"><div class=\"t m0 x131 h1b8 y11d7 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c08 w6f9 h63d\"><div class=\"t m0 x33 h1b8 y11d7 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x7ae y3c09 we12 ha4a\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c0a w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c0a w154 h616\"><div class=\"t m0 x36 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x7a1 y3c0a w6ee h616\"><div class=\"t m0 x36 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c0a w6f6 h616\"><div class=\"t m0 x23 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x421 y3c0a w645 h616\"><div class=\"t m0 x131 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c0a w3b0 h616\"><div class=\"t m0 x4f h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c0a w6f7 h616\"><div class=\"t m0 x35 h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c0a w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0a w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0b w6f5 h736\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">2.2 Debiti verso banc<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c0b w154 h736\"><div class=\"t m0 x3b h7f y13c8 ff3 fs25 fc0 sc0 ls0 ws0\">                     <span class=\"_ _0\"></span>      -   <span class=\"ff2\"> </span></div></td><td class=\"c x7a1 y3c0b w6ee h736\"><div class=\"t m0 x2c h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>         </div><div class=\"t m0 x8f h7f y26eb ff2 fs25 fc0 sc0 ls34 ws0\">477 <span class=\"ls0\"> </span></div></td><td class=\"c x7ac y3c0b w6f6 h736\"><div class=\"t m0 x3b h7f y13c8 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            -    </div></td><td class=\"c x421 y3c0b w645 h736\"><div class=\"t m0 xc5 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xee h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x7ad y3c0b w3b0 h736\"><div class=\"t m0 x151 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>                 </div><div class=\"t m0 xa8 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x679 y3c0b w6f7 h736\"><div class=\"t m0 x20 h7f y140 ff2 fs25 fc0 sc0 ls0 ws0\">                      <span class=\"_ _0\"></span>            </div><div class=\"t m0 x47 h7f y26eb ff2 fs25 fc0 sc0 ls0 ws0\">-    </div></td><td class=\"c x69e y3c0b w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0b w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0c w6f5 h616\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">- conti correnti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x69e y3c0c w6f8 h616\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0c w6f9 h616\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0d w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri debiti </div></td><td class=\"c x7a0 y3c0d w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c0d w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c0d w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c0d w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c0d w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c0d w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c0d w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0d w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c0e w6f5 h736\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">2.3 Titoli di de<span class=\"_ _1\"></span>bito </div></td><td class=\"c x7a0 y3c0e w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c0e w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c0e w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c0e w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c0e w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c0e w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c0e w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c0e w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c0f we11 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c10 w154 h6c5\"><div class=\"t m0 x9 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c10 w6ee h6c5\"><div class=\"t m0 x9 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c10 w6f6 h6c5\"><div class=\"t m0 x28 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c10 w645 h6c5\"><div class=\"t m0 xb6 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c10 w3b0 h6c5\"><div class=\"t m0 xa8 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c10 w6f7 h6c5\"><div class=\"t m0 x47 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c10 w6f8 h6c5\"><div class=\"t m0 x131 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c10 w6f9 h6c5\"><div class=\"t m0 x33 h1b8 y11c9 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c11 we12 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c12 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c12 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c12 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c12 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c12 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c12 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c12 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c12 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c12 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c13 w6f5 h738\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">2.4 Altre passi<span class=\"_ _1\"></span>vit\u00e0 </div></td><td class=\"c x7a0 y3c13 w154 h738\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c13 w6ee h738\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c13 w6f6 h738\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c13 w645 h738\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c13 w3b0 h738\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c13 w6f7 h738\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c13 w6f8 h738\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c13 w6f9 h738\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c14 we11 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">- con opzione di rimbo<span class=\"_ _1\"></span>rso<span class=\"_ _324\"> </span></div></td><td class=\"c x7a0 y3c15 w154 h5e1\"><div class=\"t m0 x9 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c15 w6ee h5e1\"><div class=\"t m0 x9 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c15 w6f6 h5e1\"><div class=\"t m0 x28 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c15 w645 h5e1\"><div class=\"t m0 xb6 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c15 w3b0 h5e1\"><div class=\"t m0 xa8 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c15 w6f7 h5e1\"><div class=\"t m0 x47 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c15 w6f8 h5e1\"><div class=\"t m0 x131 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c15 w6f9 h5e1\"><div class=\"t m0 x33 h1b8 y1e07 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3c16 we12 ha4b\"><div class=\"t m0 x23f h1b8 y30fe ff2 fs10 fc0 sc0 ls0 ws0\">anticipa<span class=\"_ _1\"></span>to<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c17 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- altri </div></td><td class=\"c x7a0 y3c17 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c17 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c17 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c17 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c17 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c17 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c17 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c17 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c18 w6f5 h55e\"><div class=\"t m0 xdd hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">3. Derivati finanziari<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c18 w154 h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c18 w6ee h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c18 w6f6 h55e\"><div class=\"t m0 x23 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c18 w645 h55e\"><div class=\"t m0 xb6 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c18 w3b0 h55e\"><div class=\"t m0 x4f hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c18 w6f7 h55e\"><div class=\"t m0 x35 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c18 w6f8 h55e\"><div class=\"t m0 x31 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c18 w6f9 h55e\"><div class=\"t m0 xa7 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c19 w6f5 h736\"><div class=\"t m0 x30 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">3.1 Con titolo sott<span class=\"_ _1\"></span>ostante </div></td><td class=\"c x7a0 y3c19 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c19 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c19 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c19 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c19 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c19 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c19 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c19 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1a w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x7a0 y3c1a w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1a w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1a w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1a w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1a w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1a w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1a w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1a w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1b w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c1b w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1b w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1b w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1b w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1b w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1b w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1b w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1b w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1c w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c1c w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1c w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1c w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1c w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1c w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1c w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1c w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1c w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1d w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td class=\"c x7a0 y3c1d w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1d w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1d w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1d w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1d w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1d w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1d w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1d w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1e w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 lsb0 ws0\">+ <span class=\"ls0\">Posizioni lunghe</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x7a0 y3c1e w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1e w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1e w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1e w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1e w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1e w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1e w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1e w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c1f w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c1f w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c1f w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c1f w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c1f w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c1f w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c1f w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c1f w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c1f w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c20 w6f5 h616\"><div class=\"t m0 x30 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">3.2 Senza tit<span class=\"_ _1\"></span>olo sottosta<span class=\"_ _1\"></span>nte </div></td><td class=\"c x7a0 y3c20 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c20 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c20 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c20 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c20 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c20 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c20 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c20 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c21 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x7a0 y3c21 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c21 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c21 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c21 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c21 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c21 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c21 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c21 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c22 w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c22 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c22 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c22 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c22 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c22 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c22 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c22 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c22 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c23 w6f5 h739\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c23 w154 h739\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c23 w6ee h739\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c23 w6f6 h739\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c23 w645 h739\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c23 w3b0 h739\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c23 w6f7 h739\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c23 w6f8 h739\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c23 w6f9 h739\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c24 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td class=\"c x7a0 y3c24 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c24 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c24 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c24 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c24 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c24 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c24 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c24 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c25 w6f5 h736\"><div class=\"t m0 x35 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c25 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c25 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c25 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c25 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c25 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c25 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c25 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c25 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c26 w6f5 h616\"><div class=\"t m0 x35 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni corte<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c26 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c26 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c26 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c26 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c26 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c26 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c26 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c26 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c27 w6f5 h55e\"><div class=\"t m0 xdd hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">4. Altre operazioni fu<span class=\"_ _1\"></span>ori bilancio<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c27 w154 h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c27 w6ee h55e\"><div class=\"t m0 x36 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c27 w6f6 h55e\"><div class=\"t m0 x23 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c27 w645 h55e\"><div class=\"t m0 xb6 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c27 w3b0 h55e\"><div class=\"t m0 x4f hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c27 w6f7 h55e\"><div class=\"t m0 x35 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c27 w6f8 h55e\"><div class=\"t m0 x31 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c27 w6f9 h55e\"><div class=\"t m0 xa7 hfe y1dc3 ff3 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c28 w6f5 h736\"><div class=\"t m0 xee h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">+ Posizioni lunghe<span class=\"_ _1\"></span> </div></td><td class=\"c x7a0 y3c28 w154 h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c28 w6ee h736\"><div class=\"t m0 x9 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c28 w6f6 h736\"><div class=\"t m0 x28 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c28 w645 h736\"><div class=\"t m0 xb6 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c28 w3b0 h736\"><div class=\"t m0 xa8 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c28 w6f7 h736\"><div class=\"t m0 x47 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c28 w6f8 h736\"><div class=\"t m0 x131 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c28 w6f9 h736\"><div class=\"t m0 x33 h1b8 yf55 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x259 y3c29 w6f5 h616\"><div class=\"t m0 xee h1b8 yf4 ff2 fs10 fc0 sc0 lsb0 ws0\">+ <span class=\"ls0\">Posizioni corte</span><span class=\"ls0\"><span class=\"_ _1\"></span> </span></div></td><td class=\"c x7a0 y3c29 w154 h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a1 y3c29 w6ee h616\"><div class=\"t m0 x9 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ac y3c29 w6f6 h616\"><div class=\"t m0 x28 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x421 y3c29 w645 h616\"><div class=\"t m0 xb6 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7ad y3c29 w3b0 h616\"><div class=\"t m0 xa8 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x679 y3c29 w6f7 h616\"><div class=\"t m0 x47 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x69e y3c29 w6f8 h616\"><div class=\"t m0 x131 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x7a6 y3c29 w6f9 h616\"><div class=\"t m0 x33 h1b8 yf4 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td></tr></table></div>2. Portafoglio bancario - <span class=\"ff4\">m<span class=\"_ _1\"></span>odelli interni e altre metodolo<span class=\"_ _1\"></span>gie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _1\"></span><span class=\"ff12\"> </span></span>L\u2019impostazione <span class=\"_ _2c\"> </span>gestionale<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>e  strategica <span class=\"_ _2d\"> </span>del  Banco <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2c\"> </span>volt<span class=\"_ _1\"></span>a <span class=\"_ _2c\"> </span>a  considerare <span class=\"_ _2d\"> </span>la  volatilit\u00e0 <span class=\"_ _2c\"> </span>del  margine<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>di interesse e del valore eco<span class=\"_ _1\"></span>nomico complessivo dei fondi pro<span class=\"_ _1\"></span>pri. L\u2019esposizione al <span class=\"_ _1\"></span>rischio non <span class=\"_ _1\"></span>presenta criticit\u00e0 <span class=\"_ _1\"></span>mantenendosi nel li<span class=\"_ _1\"></span>mite definito <span class=\"_ _1\"></span>nella normativa <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>vigilanza prudenziale. <span class=\"_ _3b\"> </span>La <span class=\"_ _3b\"> </span>dis<span class=\"_ _1\"></span>tribuzione <span class=\"_ _3b\"> </span>delle <span class=\"_ _3b\"> </span>po<span class=\"_ _1\"></span>ste <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>termini <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>data <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>scadenza <span class=\"_ _3b\"> </span>e <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>riprezzamento<span class=\"_ _1\"></span> presenta, <span class=\"_ _0\"></span>tuttavia, <span class=\"_ _0\"></span>alcune <span class=\"_ _0\"></span>peculiarit\u00e0 <span class=\"_ _0\"></span>der<span class=\"ff5\">ivanti dall\u2019attuale <span class=\"_ _2\"></span>contesto di <span class=\"_ _2\"></span>mercato<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>conti<span class=\"_ _1\"></span>nua <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>registrare </span>un  incremento  della <span class=\"_ _2c\"> </span>raccolta  a  vista  e  a <span class=\"_ _2c\"> </span>breve  termine;  tutto <span class=\"_ _2c\"> </span>ci\u00f2  ha  condotto  ad <span class=\"_ _2c\"> </span>una  fisiologica diminuzione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>durata media <span class=\"_ _2\"></span>del passivo, <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>ntre l\u2019attivo <span class=\"_ _2\"></span>di bilancio <span class=\"_ _2\"></span>non ha <span class=\"_ _0\"></span>subito sostanz<span class=\"ff2\">ia<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>modifiche </span>in termini di durata media.<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span><span class=\"ls0\">Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>effettua <span class=\"_ _1\"></span>regolarmente <span class=\"_ _1\"></span>analisi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scenario <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>stress <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>stimare <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>possibile <span class=\"_ _3\"></span>impatto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>variazioni </span>dei tassi di mercato sul margine di interesse, nell\u2019orizzonte temporale di un anno, e sul va<span class=\"_ _1\"></span>lore economico, come prescritto dalla normativa euro<span class=\"_ _1\"></span>pea.<span class=\"_ _1\"></span> Con <span class=\"_ _3\"></span>l\u2019obiettiv<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>affinare <span class=\"_ _3\"></span>tali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>analisi <span class=\"_ _29\"></span>tenendo <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>dell\u2019effettiva <span class=\"_ _3\"></span>velocit\u00e0 <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>riprezzamento <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>post<span class=\"_ _1\"></span>e prive <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>scadenza <span class=\"_ _1\"></span>contrat<span class=\"_ _1\"></span>tuale, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>approvata <span class=\"_ _3\"></span>l\u2019adozione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>stima <span class=\"_ _3\"></span>comportamentale delle <span class=\"_ _3f\"> </span>poste <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>vista <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>sostituz<span class=\"_ _1\"></span>ione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>quello <span class=\"_ _3f\"> </span>pr<span class=\"_ _3\"></span><span class=\"ff5\">evisto <span class=\"_ _3b\"> </span>dall\u2019<span class=\"_ _1\"></span>Allegato <span class=\"_ _3f\"> </span>C <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>Circ. <span class=\"_ _2d\"> </span>285. <span class=\"_ _3f\"> </span>Il <span class=\"_ _3f\"> </span>modello<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>stato </span>validato dalla funzione di Convalida interna d<span class=\"_ _1\"></span>el Gruppo.<span class=\"_ _1\"></span> Per  quanto <span class=\"_ _2c\"> </span>riguarda  le <span class=\"_ _2c\"> </span>analisi  di <span class=\"_ _2c\"> </span>impatto  sul <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _2c\"> </span>economico,  la  me<span class=\"_ _0\"></span>todologia  utilizzata <span class=\"_ _2c\"> </span>\u00e8  basata<span class=\"_ _0\"></span> sull\u2019integrazione <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>risultanze <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>modello <span class=\"_ _1\"></span>gestionale <span class=\"_ _3\"></span>che ra<span class=\"_ _1\"></span>ppresenta <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>ste <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>bilancio <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>termini <span class=\"_ _1\"></span>di volumi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>buck<span class=\"_ _1\"></span>et <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>prezzamento, <span class=\"_ _1\"></span>includendo <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>esiti <span class=\"_ _3\"></span>del modello <span class=\"_ _3\"></span>comportamentale delle <span class=\"_ _3\"></span>poste <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>vista, applicando una metodologia in li<span class=\"_ _1\"></span>nea con l\u2019approccio descritto nell\u2019allegato C della Circol<span class=\"_ _1\"></span>are 285.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In <span class=\"_ _3d\"> </span>questo <span class=\"_ _3d\"> </span>approccio <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rivalut<span class=\"_ _1\"></span>azione <span class=\"_ _3d\"> </span>semplificata, <span class=\"_ _3d\"> </span>l\u2019impatto<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>rialzi <span class=\"_ _3d\"> </span>dei <span class=\"_ _3d\"> </span>tassi <span class=\"_ _3d\"> </span>diminuirebbe <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>valore economico del portafoglio bancario, mentre una di<span class=\"_ _1\"></span>minuzione dei tassi produrrebbe un au<span class=\"_ _1\"></span>mento.<span class=\"_ _1\"></span>  Il <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sto <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Fair <span class=\"_ _3\"></span>Value<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>approccio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>macro<span class=\"_ _3\"></span>-hedge <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>micro-<span class=\"_ _324\"> </span>hedge <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gestire <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bank<span class=\"_ _1\"></span>ing <span class=\"_ _2\"></span>book <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>dettagli <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>rimanda <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>successiva <span class=\"_ _2\"></span>Sezione \u201cPolitiche di copertura contabile\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Si evidenzia, <span class=\"_ _1\"></span>inoltre, <span class=\"_ _1\"></span>che nel <span class=\"_ _1\"></span>corso del <span class=\"_ _1\"></span>primo <span class=\"_ _1\"></span>semestre 20<span class=\"_ _1\"></span>23 il <span class=\"_ _1\"></span>Banco ha <span class=\"_ _1\"></span>aderito <span class=\"_ _1\"></span>al serviz<span class=\"_ _1\"></span>io di <span class=\"_ _1\"></span>Clearing per <span class=\"_ _1\"></span>i derivati <span class=\"_ _3f\"> </span>OTC <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>tasso <span class=\"_ _3f\"> </span>individuando <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>contr<span class=\"_ _1\"></span>oparte <span class=\"_ _3f\"> </span>centrale <span class=\"_ _3f\"> </span>(Eurex <span class=\"_ _3f\"> </span>Clearing) <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>compensazione <span class=\"_ _3f\"> </span>di operazioni <span class=\"ls29\">  </span>in derivati<span class=\"_ _324\"> </span>1.2.3.  RISCHIO DI CAMBIO Informazioni di natura qualitativa<span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff3\">Aspetti generali, processi di gestione e meto<span class=\"_ _1\"></span>di di misurazione del rischio di cambio<span class=\"_ _1\"></span> </span></span>Il Gruppo <span class=\"_ _1\"></span>\u00e8 esposta <span class=\"_ _1\"></span>al rischio di <span class=\"_ _1\"></span>cambio in conseguenza della <span class=\"_ _1\"></span>propria <span class=\"_ _1\"></span>attivit\u00e0 di negoziazio<span class=\"_ _1\"></span>ne sui <span class=\"_ _1\"></span>mercati valutari e <span class=\"_ _2\"></span>per la propria <span class=\"_ _0\"></span>attivit\u00e0 di investimento <span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> di <span class=\"_ _2\"></span>ra<span class=\"_ _1\"></span>ccolta fondi <span class=\"_ _0\"></span>con strumenti <span class=\"_ _0\"></span>denominati in <span class=\"_ _0\"></span>una valuta diversa da quella nazionale. L\u2019esposizione <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>marginale. <span class=\"_ _1\"></span>In <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>alle <span class=\"_ _1\"></span>sole <span class=\"_ _3\"></span>realt\u00e0 <span class=\"_ _1\"></span>bancarie <span class=\"_ _3\"></span>italiane, <span class=\"_ _1\"></span>l\u2019operativ<span class=\"_ _1\"></span>it\u00e0 in cambi \u00e8 gestita dall\u2019Area Finanza della Capogrup<span class=\"_ _1\"></span>po.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Il <span class=\"_ _1\"></span>rischio <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>ammini<span class=\"_ _1\"></span>strato <span class=\"_ _3\"></span>mediante limiti <span class=\"_ _3\"></span>operativi <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>aree <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>divisa <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>conc<span class=\"_ _1\"></span>entrazione <span class=\"_ _1\"></span>su ogni singola divisa. Inoltr<span class=\"_ _1\"></span>e, sono stabiliti limiti operativi di stop/loss giornalieri ed annuali.<span class=\"_ _3\"></span> B.<span class=\"ff20 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff3\">Attivit\u00e0 di copertura del rischio di cambio<span class=\"_ _1\"></span> </span></span>Obiettivo <span class=\"_ _3f\"> </span>primario <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>Gruppo <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3b\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>gestire <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>ma<span class=\"_ _1\"></span>niera <span class=\"_ _3f\"> </span>prudente <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>rischio <span class=\"_ _3f\"> </span>ca<span class=\"_ _1\"></span>mbio, <span class=\"_ _3f\"> </span>tenendo <span class=\"_ _3f\"> </span>sempre <span class=\"_ _3f\"> </span>in considerazione <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>possibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cogliere <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>opportunit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>conseguenza <span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>operazio<span class=\"_ _1\"></span>ni che comportano assunzione di rischio cambio s<span class=\"_ _1\"></span>ono gestite mediante opportune strat<span class=\"_ _1\"></span>egie di hedging<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span>Informazioni di natura quantitativa 1. Distribuzione p<span class=\"_ _0\"></span>er valuta di de<span class=\"_ _0\"></span>nominazione dell<span class=\"_ _0\"></span>e attivit\u00e0 e<span class=\"_ _0\"></span> passivit\u00e0 e dei<span class=\"_ _0\"></span> derivati<span class=\"fs3\"> </span><table class=\"s we13 hb0a\" id=\"_d8895869-06f8-44ba-9925-e031e7996667\"><tr><td></td><td></td><td></td><td class=\"c x265 y3c2a w6fb h562\"><div class=\"t m0 x7f h7c y21ac ff3 fse fc0 sc0 ls0 ws0\">Valute </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c2b w6fa h73b\"><div class=\"t m0 xdd hb y21cc ff3 fs3 fc0 sc0 ls0 ws0\">Voci </div></td><td class=\"c x7af y3c2c we14 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Dollaro<span class=\"_ _324\"> </span></div></td><td class=\"c x7b0 y3c2c wde8 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Franco<span class=\"_ _324\"> </span></div></td><td class=\"c x7b1 y3c2b w4f1 h581\"><div class=\"t m0 x131 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Sterlina </div></td><td class=\"c x659 y3c2b w5ef h581\"><div class=\"t m0 x26 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Yuan </div></td><td class=\"c x7b2 y3c2c we14 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Dollaro<span class=\"_ _324\"> </span></div></td><td class=\"c x7b3 y3c2b w6fc h581\"><div class=\"t m0 x30 h7c y221d ff3 fse fc0 sc0 ls0 ws0\">Altre valute </div></td></tr><tr><td></td><td class=\"c x7b4 y3c2d we15 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls12e ws0\">USA<span class=\"_ _324\"> </span></div></td><td class=\"c x6bc y3c2d we16 ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">svizzero<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x7b5 y3c2d wadb ha66\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">canadese<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3c2e w6fa h6c8\"><div class=\"t m0 xdd hb y117 ff3 fs3 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c2e w3e9 h6c8\"><div class=\"t m0 x8 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">      57.396  </div></td><td class=\"c x7b6 y3c2e w513 h6c8\"><div class=\"t m0 x3b h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">              6.21<span class=\"_ _0\"></span>8  </div></td><td class=\"c x7b1 y3c2e w4f1 h6c8\"><div class=\"t m0 x8 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">               2.5<span class=\"_ _0\"></span>73  </div></td><td class=\"c x659 y3c2e w5ef h6c8\"><div class=\"t m0 x71 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">      1.085  </div></td><td class=\"c x35b y3c2e w4ea h6c8\"><div class=\"t m0 x67 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">                 444  </div></td><td class=\"c x7b3 y3c2e w6fc h6c8\"><div class=\"t m0 x67 h7c y4ff ff3 fse fc0 sc0 ls0 ws0\">                 <span class=\"ls4b\">3.<span class=\"_ _2\"></span><span class=\"ls0\">9<span class=\"_ _1\"></span>07</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3c2f w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">A.1 Titoli di debito </div></td><td class=\"c x265 y3c2f w3e9 h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">         4.883  </div></td><td class=\"c x7b6 y3c2f w513 h568\"><div class=\"t m0 x71 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                       -<span class=\"_ _0\"></span>    </div></td><td class=\"c x7b1 y3c2f w4f1 h568\"><div class=\"t m0 xdd h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c2f w5ef h568\"><div class=\"t m0 x3b h3b y843 ff2 fse fc0 sc0 ls0 ws0\">             -<span class=\"ls3b\">   </span> </div></td><td class=\"c x35b y3c2f w4ea h568\"><div class=\"t m0 x8 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                     -   <span class=\"_ _0\"></span> </div></td><td class=\"c x7b3 y3c2f w6fc h568\"><div class=\"t m0 x8 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                        - <span class=\"_ _0\"></span>  <span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c30 w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">A.2 Titoli di capitale </div></td><td class=\"c x265 y3c30 w3e9 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">             138 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c30 w513 h6c8\"><div class=\"t m0 x46 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">              -    </div></td><td class=\"c x7b1 y3c30 w4f1 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c30 w5ef h6c8\"><div class=\"t m0 x2d h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">    -    </div></td><td class=\"c x35b y3c30 w4ea h6c8\"><div class=\"t m0 x8f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">       -    </div></td><td class=\"c x7b3 y3c30 w6fc h6c8\"><div class=\"t m0 xbe h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">             -<span class=\"ls3b\">   </span> </div></td></tr><tr><td class=\"c x259 y3c31 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">A.3 Finanziamenti a banche </div></td><td class=\"c x265 y3c31 w3e9 h568\"><div class=\"t m0 x67 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">       35.225  </div></td><td class=\"c x7b6 y3c31 w513 h568\"><div class=\"t m0 x4b h3b y843 ff2 fse fc0 sc0 ls0 ws0\">             4.588  </div></td><td class=\"c x7b1 y3c31 w4f1 h568\"><div class=\"t m0 xdd h3b y843 ff2 fse fc0 sc0 ls0 ws0\">                 1.955  </div></td><td class=\"c x659 y3c31 w5ef h568\"><div class=\"t m0 x47 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">23 <span class=\"ls0\"> </span></div></td><td class=\"c x35b y3c31 w4ea h568\"><div class=\"t m0 x20 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">        41  </div></td><td class=\"c x7b3 y3c31 w6fc h568\"><div class=\"t m0 x1f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">        1.<span class=\"ls3f\">923</span>  </div></td></tr><tr><td class=\"c x259 y3c32 w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">A.4 Finanziamenti a clientela </div></td><td class=\"c x265 y3c32 w3e9 h6c8\"><div class=\"t m0 xdd h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">        17.150 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c32 w513 h6c8\"><div class=\"t m0 x47 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">    1.630  </div></td><td class=\"c x7b1 y3c32 w4f1 h6c8\"><div class=\"t m0 x4d h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">                <span class=\"ls3f\">618 </span> </div></td><td class=\"c x659 y3c32 w5ef h6c8\"><div class=\"t m0 x3a h3b y4ff ff2 fse fc0 sc0 ls40 ws0\">  <span class=\"ls0\">1.062  </span></div></td><td class=\"c x35b y3c32 w4ea h6c8\"><div class=\"t m0 x4c h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">         403  </div></td><td class=\"c x7b3 y3c32 w6fc h6c8\"><div class=\"t m0 x35 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">       1.984  </div></td></tr><tr><td class=\"c x259 y3c33 w6fa h6b2\"><div class=\"t m0 x4d h7 y26f5 ff2 fs3 fc0 sc0 ls0 ws0\">A.5 Altre attivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c33 w3e9 h6b2\"><div class=\"t m0 x4c h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x7b6 y3c33 w513 h6b2\"><div class=\"t m0 x3f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">          -    </div></td><td class=\"c x7b1 y3c33 w4f1 h6b2\"><div class=\"t m0 xdd h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">                        <span class=\"_ _0\"></span> -    </div></td><td class=\"c x659 y3c33 w5ef h6b2\"><div class=\"t m0 x46 h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">     -    </div></td><td class=\"c x35b y3c33 w4ea h6b2\"><div class=\"t m0 x4f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td><td class=\"c x7b3 y3c33 w6fc h6b2\"><div class=\"t m0 x2f h3b ye6f ff2 fse fc0 sc0 ls0 ws0\">         -    </div></td></tr><tr><td class=\"c x259 y3c34 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">B. Altre attivit\u00e0 </div></td><td class=\"c x265 y3c34 w3e9 h5e8\"><div class=\"t m0 xbe h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">743 </div></td><td class=\"c x7b6 y3c34 w513 h5e8\"><div class=\"t m0 x9 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">372 </div></td><td class=\"c x7b1 y3c34 w4f1 h5e8\"><div class=\"t m0 x22 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">585 </div></td><td class=\"c x659 y3c34 w5ef h5e8\"><div class=\"t m0 x46 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">113 </div></td><td class=\"c x35b y3c34 w4ea h5e8\"><div class=\"t m0 x36 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">152 </div></td><td class=\"c x7b3 y3c34 w6fc h5e8\"><div class=\"t m0 x1f1 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">368 </div></td></tr><tr><td class=\"c x259 y3c35 w6fa h6c8\"><div class=\"t m0 xdd hb y13cc ff3 fs3 fc0 sc0 ls0 ws0\">C. Passivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c35 w3e9 h6c8\"><div class=\"t m0 x2b h7c y843 ff3 fse fc0 sc0 ls0 ws0\">50.502  </div></td><td class=\"c x7b6 y3c35 w513 h6c8\"><div class=\"t m0 x3a h7c y843 ff3 fse fc0 sc0 ls0 ws0\">           6.298  </div></td><td class=\"c x7b1 y3c35 w4f1 h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">             2.540 <span class=\"_ _0\"></span> </div></td><td class=\"c x659 y3c35 w5ef h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">        29  </div></td><td class=\"c x35b y3c35 w4ea h6c8\"><div class=\"t m0 x30 h7c y843 ff3 fse fc0 sc0 ls0 ws0\">              443  </div></td><td class=\"c x7b3 y3c35 w6fc h6c8\"><div class=\"t m0 x3a h7c y843 ff3 fse fc0 sc0 ls0 ws0\">             <span class=\"ls5d\"></span><span class=\"ls5d\">2.</span>728  </div></td></tr><tr><td class=\"c x259 y3c36 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.1 Debiti verso banche </div></td><td class=\"c x265 y3c36 w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c36 w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c36 w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c36 w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c36 w4ea h568\"><div class=\"t m0 x36 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">201<span class=\"ls0\"> </span></div></td><td class=\"c x7b3 y3c36 w6fc h568\"><div class=\"t m0 x1f1 h3b y843 ff2 fse fc0 sc0 ls3f ws0\">276<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3c37 w6fa h6c8\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.2 Debiti verso clientela </div></td><td class=\"c x265 y3c37 w3e9 h6c8\"><div class=\"t m0 xb6 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 50.502  </div></td><td class=\"c x7b6 y3c37 w513 h6c8\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 6.298  </div></td><td class=\"c x7b1 y3c37 w4f1 h6c8\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 2.540  </div></td><td class=\"c x659 y3c37 w5ef h6c8\"><div class=\"t m0 x35 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">29 </span> </div></td><td class=\"c x35b y3c37 w4ea h6c8\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">242 </span> </div></td><td class=\"c x7b3 y3c37 w6fc h6c8\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> <span class=\"ls3f\">2.452</span>  </div></td></tr><tr><td class=\"c x259 y3c38 w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">C.3 Titoli di debito </div></td><td class=\"c x265 y3c38 w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c38 w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c38 w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c38 w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c38 w4ea h568\"><div class=\"t m0 x25 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c38 w6fc h568\"><div class=\"t m0 x95 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c39 w6fa h588\"><div class=\"t m0 x4d h7 y843 ff2 fs3 fc0 sc0 ls0 ws0\">C.4 Altre passivit\u00e0 finanziarie </div></td><td class=\"c x265 y3c39 w3e9 h588\"><div class=\"t m0 xb7 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c39 w513 h588\"><div class=\"t m0 x38 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c39 w4f1 h588\"><div class=\"t m0 x13f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c39 w5ef h588\"><div class=\"t m0 x2e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c39 w4ea h588\"><div class=\"t m0 x25 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c39 w6fc h588\"><div class=\"t m0 x95 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c3a w6fa h588\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">D. Altre passivit\u00e0 </div></td><td class=\"c x265 y3c3a w3e9 h588\"><div class=\"t m0 xbe h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">161 </div></td><td class=\"c x7b6 y3c3a w513 h588\"><div class=\"t m0 xc9 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3a w4f1 h588\"><div class=\"t m0 x13f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3a w5ef h588\"><div class=\"t m0 xa8 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3a w4ea h588\"><div class=\"t m0 x28 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3a w6fc h588\"><div class=\"t m0 x3c h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x259 y3c3b w6fa h6c8\"><div class=\"t m0 xdd hb y117 ff3 fs3 fc0 sc0 ls0 ws0\">E. Derivati finanziari </div></td><td class=\"c x265 y3c3b w3e9 h6c8\"><div class=\"t m0 xb7 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b6 y3c3b w513 h6c8\"><div class=\"t m0 x38 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b1 y3c3b w4f1 h6c8\"><div class=\"t m0 x13f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x659 y3c3b w5ef h6c8\"><div class=\"t m0 x2e h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x35b y3c3b w4ea h6c8\"><div class=\"t m0 x25 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td><td class=\"c x7b3 y3c3b w6fc h6c8\"><div class=\"t m0 x95 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3c w6fa h568\"><div class=\"t m0 x4d h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">- Opzioni </div></td><td class=\"c x265 y3c3c w3e9 h568\"><div class=\"t m0 xb7 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3c w513 h568\"><div class=\"t m0 x38 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3c w4f1 h568\"><div class=\"t m0 x13f h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3c w5ef h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3c w4ea h568\"><div class=\"t m0 x25 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3c w6fc h568\"><div class=\"t m0 x95 h3b y843 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3d w6fa h6c8\"><div class=\"t m0 xc5 h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni lunghe </div></td><td class=\"c x265 y3c3d w3e9 h6c8\"><div class=\"t m0 xb7 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3d w513 h6c8\"><div class=\"t m0 x38 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3d w4f1 h6c8\"><div class=\"t m0 x13f h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3d w5ef h6c8\"><div class=\"t m0 x2e h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3d w4ea h6c8\"><div class=\"t m0 x25 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3d w6fc h6c8\"><div class=\"t m0 x95 h3b y4ff ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3e w6fa h73c\"><div class=\"t m0 xc5 h7 y26f8 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni corte </div></td><td class=\"c x265 y3c3e w3e9 h73c\"><div class=\"t m0 xb7 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b6 y3c3e w513 h73c\"><div class=\"t m0 x38 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b1 y3c3e w4f1 h73c\"><div class=\"t m0 x13f h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x659 y3c3e w5ef h73c\"><div class=\"t m0 x2e h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35b y3c3e w4ea h73c\"><div class=\"t m0 x25 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7b3 y3c3e w6fc h73c\"><div class=\"t m0 x95 h3b y26f9 ff2 fse fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> </span></div></td></tr><tr><td class=\"c x259 y3c3f w6fa h6c8\"><div class=\"t m0 x4d h7 y117 ff2 fs3 fc0 sc0 ls0 ws0\">- Altri derivati </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y3c40 w6fa h568\"><div class=\"t m0 xc5 h7 y13cc ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni lunghe </div></td><td class=\"c x265 y3c40 w3e9 h568\"><div class=\"t m0 x27 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 118.456  </div></td><td class=\"c x7b6 y3c40 w513 h568\"><div class=\"t m0 x2e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 8.961  </div></td><td class=\"c x7b1 y3c40 w4f1 h568\"><div class=\"t m0 x4e h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 4.645  </div></td><td class=\"c x659 y3c40 w5ef h568\"><div class=\"t m0 x24 h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 5.275  </div></td><td class=\"c x35b y3c40 w4ea h568\"><div class=\"t m0 x4f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 4.884  </div></td><td class=\"c x7b3 y3c40 w6fc h568\"><div class=\"t m0 x2f h3b y843 ff2 fse fc0 sc0 ls0 ws0\"> 7.843  </div></td></tr><tr><td class=\"c x259 y3c41 w6fa h588\"><div class=\"t m0 xc5 h7 y843 ff2 fs3 fc0 sc0 ls0 ws0\">+ Posizioni corte </div></td><td class=\"c x265 y3c41 w3e9 h588\"><div class=\"t m0 x27 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 119.920  </div></td><td class=\"c x7b6 y3c41 w513 h588\"><div class=\"t m0 x2e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 8.917  </div></td><td class=\"c x7b1 y3c41 w4f1 h588\"><div class=\"t m0 x4e h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 4.672  </div></td><td class=\"c x659 y3c41 w5ef h588\"><div class=\"t m0 x24 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 6.330  </div></td><td class=\"c x35b y3c41 w4ea h588\"><div class=\"t m0 x4f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 4.884  </div></td><td class=\"c x7b3 y3c41 w6fc h588\"><div class=\"t m0 x2f h3b y2285 ff2 fse fc0 sc0 ls0 ws0\"> 8.846  </div></td></tr><tr><td class=\"c x259 y3c42 w6fa h5e8\"><div class=\"t m0 xdd hb y81d ff3 fs3 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td class=\"c x265 y3c42 w3e9 h5e8\"><div class=\"t m0 x3a h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls5d\"></span><span class=\"ls5d\">17</span>6.<span class=\"ls5d\">595</span>  </div></td><td class=\"c x7b6 y3c42 w513 h5e8\"><div class=\"t m0 x1f3 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 15.551  </div></td><td class=\"c x7b1 y3c42 w4f1 h5e8\"><div class=\"t m0 x4e h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls4b\"></span><span class=\"ls4b\">7.</span>803 <span class=\"_ _0\"></span> </div></td><td class=\"c x659 y3c42 w5ef h5e8\"><div class=\"t m0 x131 h7c y2285 ff3 fse fc0 sc0 ls4b ws0\">6.<span class=\"ls0\">473</span><span class=\"ls0\">  </span></div></td><td class=\"c x35b y3c42 w4ea h5e8\"><div class=\"t m0 x4f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5.4<span class=\"ls4b\">80</span>  </div></td><td class=\"c x7b3 y3c42 w6fc h5e8\"><div class=\"t m0 x151 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 12.118  </div></td></tr><tr><td class=\"c x259 y3c43 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 </div></td><td class=\"c x265 y3c43 w3e9 h5e8\"><div class=\"t m0 x3a h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 170.583  </div></td><td class=\"c x7b6 y3c43 w513 h5e8\"><div class=\"t m0 x1f3 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 15.215  </div></td><td class=\"c x7b1 y3c43 w4f1 h5e8\"><div class=\"t m0 x4e h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 7.212  </div></td><td class=\"c x659 y3c43 w5ef h5e8\"><div class=\"t m0 x27 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 6.359  </div></td><td class=\"c x35b y3c43 w4ea h5e8\"><div class=\"t m0 x4f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5.327  </div></td><td class=\"c x7b3 y3c43 w6fc h5e8\"><div class=\"t m0 x151 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 11.574  </div></td></tr><tr><td class=\"c x259 y3c44 w6fa h5e8\"><div class=\"t m0 xdd hb y843 ff3 fs3 fc0 sc0 ls0 ws0\">Sbilancio (+/-) </div></td><td class=\"c x265 y3c44 w3e9 h5e8\"><div class=\"t m0 x4c h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> <span class=\"ls4b\"></span><span class=\"ls4b\">6.</span>012 <span class=\"_ _0\"></span> </div></td><td class=\"c x7b6 y3c44 w513 h5e8\"><div class=\"t m0 xb7 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 336  </div></td><td class=\"c x7b1 y3c44 w4f1 h5e8\"><div class=\"t m0 x138 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 591  </div></td><td class=\"c x659 y3c44 w5ef h5e8\"><div class=\"t m0 x46 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\">114  </div></td><td class=\"c x35b y3c44 w4ea h5e8\"><div class=\"t m0 x2f h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 1<span class=\"ls4b\">53</span>  </div></td><td class=\"c x7b3 y3c44 w6fc h5e8\"><div class=\"t m0 x22 h7c y2285 ff3 fse fc0 sc0 ls0 ws0\"> 5<span class=\"ls4b\">44</span>  </div></td></tr></table>2.  Modelli interni e altre meto<span class=\"_ _1\"></span>dologie per l\u2019analisi di sensitivit\u00e0<span class=\"_ _1\"></span><span class=\"ff3\"> </span>ll <span class=\"_ _29\"></span>pr<span class=\"_ _1\"></span>ofilo <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>rischio <span class=\"_ _29\"></span>cambio <span class=\"_ _3b\"> </span>assunto <span class=\"_ _3b\"></span>dal <span class=\"_ _29\"></span>Gruppo <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>poco <span class=\"_ _3b\"></span>significativo, <span class=\"_ _29\"></span>considerata <span class=\"_ _3b\"> </span>l\u2019esposizione <span class=\"_ _3b\"></span>in <span class=\"_ _29\"></span>valuta delle poste presenti e le rela<span class=\"_ _1\"></span>tive coperture poste in atto mediante str<span class=\"_ _1\"></span>umenti finanziari derivati.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-701": {
   "value": "1.4.  <span class=\"fs4\">Gruppo bancario<span class=\"ff2\"> - </span>Rischio di liquidit\u00e0<span class=\"_ _324\"> </span></span><span class=\"fs4\"><span class=\"_ _1\"></span> </span>Informazioni di natura qualitativa<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> A.<span class=\"ff20 ls0\"> <span class=\"_ _d7\"> </span><span class=\"ff3\">Aspetti generali, processi di gestione e met<span class=\"_ _1\"></span>odi di misurazione del rischio di liquidit\u00e0<span class=\"_ _324\"> </span></span></span><span class=\"ff20 ls0\"><span class=\"ff3\"><span class=\"_ _3\"></span> </span></span>La <span class=\"_ _3f\"> </span>gestione <span class=\"_ _2d\"> </span>del <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>schio <span class=\"_ _3f\"> </span>liquidit\u00e0 <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _3f\"> </span>effettuata <span class=\"_ _2d\"> </span>tramite <span class=\"_ _2d\"> </span>l\u2019Area <span class=\"_ _3f\"> </span>Finanza <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Capogruppo <span class=\"_ _2d\"> </span>con <span class=\"_ _3f\"> </span>l\u2019<span class=\"_ _1\"></span>obiettivo <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span> verificare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff5\">Gruppo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>far <span class=\"_ _1\"></span>fr<span class=\"_ _1\"></span>onte <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fa<span class=\"_ _0\"></span>bbisogno <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>evitando <span class=\"_ _1\"></span>situaz<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>d\u2019eccessiva<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>e/o <span class=\"_ _40\"> </span>insufficiente <span class=\"_ _40\"> </span>dispo<span class=\"_ _1\"></span>nibilit\u00e0, <span class=\"_ _40\"> </span>con <span class=\"_ _47\"> </span>la <span class=\"_ _3d\"> </span>conseguente <span class=\"_ _40\"> </span>necessit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>investire <span class=\"_ _47\"> </span>e/o <span class=\"_ _3d\"> </span>reperire <span class=\"_ _40\"> </span>fo<span class=\"_ _1\"></span>ndi <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>tassi<span class=\"_ _324\"> </span> sfavorevoli rispetto a quelli di mercato.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> L\u2019attivit\u00e0  di  monitoraggio  e<span class=\"_ _0\"></span>  reporting  periodico <span class=\"_ _2c\"> </span>sul  rischio  di  liquidit\u00e0 <span class=\"_ _2c\"> </span>compete  alla  funzione  di  Ris<span class=\"_ _0\"></span>k<span class=\"_ _324\"> </span> Management in <span class=\"_ _2\"></span>coerenza<span class=\"_ _1\"></span> con <span class=\"_ _2\"></span>la soglia <span class=\"_ _0\"></span>di tolleranza <span class=\"_ _2\"></span>al rischio <span class=\"_ _0\"></span>determinata <span class=\"_ _0\"></span>nella Policy <span class=\"_ _2\"></span>per la ge<span class=\"_ _0\"></span>stione de<span class=\"_ _0\"></span>l<span class=\"_ _324\"> </span> rischio <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>liquidit\u00e0. <span class=\"_ _3f\"> </span>L\u2019attivit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>Tesoreria<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _3f\"> </span></span>consiste <span class=\"_ _3f\"> </span>nell\u2019approvvigionamento <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>allocazione <span class=\"_ _3f\"> </span>della <span class=\"_ _3b\"> </span>li<span class=\"_ _1\"></span>quidit\u00e0<span class=\"_ _324\"> </span> disponibile <span class=\"_ _3b\"> </span>tramit<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>mercato<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>interbancario, <span class=\"_ _3b\"> </span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>mercato <span class=\"_ _3b\"> </span>aperto, <span class=\"_ _3b\"> </span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>Pronti <span class=\"_ _3b\"> </span>contro<span class=\"_ _324\"> </span> Termine e derivati.<span class=\"_ _324\"> </span> La <span class=\"_ _1\"></span>gestione <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _1\"></span>operativa <span class=\"_ _3\"></span>ha l\u2019o<span class=\"_ _1\"></span>biettivo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>icurare <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>capacit\u00e0 del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>far <span class=\"_ _3\"></span>fronte agli<span class=\"_ _324\"> </span> impegni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>per cassa <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisti <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>imprevisti, in <span class=\"_ _2\"></span>un contesto <span class=\"_ _2\"></span>di \u201cnormale <span class=\"_ _2\"></span>cor<span class=\"_ _1\"></span>so <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>affari\u201d <span class=\"_ _0\"></span>(going<span class=\"_ _324\"> </span> concern) su <span class=\"_ _2\"></span>un orizzonte temporale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>br<span class=\"_ _1\"></span>eve termine <span class=\"_ _0\"></span>non superiore <span class=\"_ _0\"></span>ai 3 <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>esi. Il <span class=\"_ _0\"></span>perimetro di <span class=\"_ _2\"></span>riferime<span class=\"_ _1\"></span>nto del<span class=\"_ _324\"> </span> report <span class=\"_ _3f\"> </span>giornaliero <span class=\"_ _2d\"> </span>della <span class=\"_ _3f\"> </span>liquidit\u00e0 <span class=\"_ _2d\"> </span>operativa <span class=\"_ _3f\"> </span>si <span class=\"_ _3f\"> </span>ri<span class=\"_ _1\"></span>ferisce <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>poste<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>elevato <span class=\"_ _3f\"> </span>livello<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>volatili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>forte<span class=\"_ _324\"> </span> impatto <span class=\"_ _3f\"> </span>sulla <span class=\"_ _3f\"> </span>base <span class=\"_ _3b\"> </span>monetaria. <span class=\"_ _3f\"> </span>Il <span class=\"_ _3f\"> </span>monitoraggio <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _3b\"> </span>d<span class=\"_ _3\"></span>ei <span class=\"_ _3b\"> </span>limiti <span class=\"_ _3f\"> </span>operativi <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>realizzato<span class=\"_ _324\"> </span> mediante  l\u2019acquisizione <span class=\"_ _2c\"> </span>delle  informazioni  derivanti  dalle <span class=\"_ _2c\"> </span>operazioni  di <span class=\"_ _2c\"> </span>incas<span class=\"_ _1\"></span>so  e <span class=\"_ _2c\"> </span>pagamento,  dalla<span class=\"_ _324\"> </span> gestione <span class=\"_ _2c\"> </span>d<span class=\"_ _1\"></span>ei  conti <span class=\"_ _2c\"> </span>per  i  servizi <span class=\"_ _2c\"> </span>e  dall\u2019attivit\u00e0  di <span class=\"_ _2c\"> </span>negoziazione  di <span class=\"_ _2c\"> </span>strumenti  finanziari  dei <span class=\"_ _2c\"> </span>portafogli  di<span class=\"_ _324\"> </span> propriet\u00e0.<span class=\"_ _324\"> </span> Il <span class=\"_ _3\"></span>calcolo <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>counterbalancing <span class=\"_ _1\"></span>capa<span class=\"_ _1\"></span>city <span class=\"_ _3\"></span>permette <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>integrare <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>report<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>tutte <span class=\"_ _3\"></span>quelle <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>libere<span class=\"_ _324\"> </span> che possono essere prontamente utilizzate sia p<span class=\"_ _1\"></span>er essere stanziabili per il rifinanziamento presso la BCE sia<span class=\"_ _324\"> </span> per essere smobilizzate. Accanto all\u2019a<span class=\"ff2\">pplicazione degli haircut determinati da BCE per <span class=\"_ _0\"></span>i titoli stanziabili e i<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>finanziamenti <span class=\"_ _3\"></span>A.Ba.Co., <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>predispongono <span class=\"_ _3\"></span>adeguati <span class=\"_ _29\"></span>fattori <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sconto <span class=\"_ _3\"></span>(suddivisi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tipologia <span class=\"_ _3\"></span>titolo<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>rating,<span class=\"_ _324\"> </span> divisa)  anche <span class=\"_ _2c\"> </span>per  tutti <span class=\"_ _2c\"> </span>i  titoli  non  stanziabili <span class=\"_ _2c\"> </span>ma  comunque  considerati  negoziabili  opportunamente<span class=\"_ _324\"> </span> posizionati in interval<span class=\"_ _1\"></span>li temporali.<span class=\"_ _324\"> </span> Ulteriore <span class=\"_ _2\"></span>suppo<span class=\"_ _1\"></span>rto <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di liquidit\u00e0 <span class=\"_ _2\"></span>deriva <span class=\"_ _0\"></span>dal <span class=\"_ _2\"></span>monitoraggio della <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>strutturale <span class=\"_ _2\"></span>con<span class=\"_ _324\"> </span> l\u2019obiettivo <span class=\"_ _2c\"> </span>primario <span class=\"_ _2d\"> </span>del <span class=\"_ _2c\"> </span>mantenimento <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>un <span class=\"_ _2d\"> </span>ad<span class=\"_ _1\"></span>eguato <span class=\"_ _2c\"> </span>rapporto <span class=\"_ _2c\"> </span>dinamico <span class=\"_ _2d\"> </span>tra <span class=\"_ _2c\"> </span>passivit\u00e0 <span class=\"_ _2c\"> </span>ed <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2c\"> </span>a<span class=\"_ _324\"> </span> medio/lungo termine.<span class=\"_ _324\"> </span> L\u2019operativit\u00e0 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>mis<span class=\"_ _1\"></span>urata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>metodologie <span class=\"_ _2\"></span>Asset <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Liabi<span class=\"_ _1\"></span>lity <span class=\"_ _2\"></span>Management <span class=\"_ _2\"></span>(A.L.M<span class=\"_ _1\"></span>.) <span class=\"_ _2\"></span>mediante <span class=\"_ _2\"></span>l\u2019applicativo<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> ERMAS5 che, sviluppando tutti i flussi di cassa de<span class=\"_ _0\"></span>lle operazioni, consente di valutare e di gestire nei diversi<span class=\"_ _324\"> </span> periodi <span class=\"_ _3b\"></span>l'eventuale <span class=\"_ _29\"></span>fabbisogno <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>li<span class=\"_ _1\"></span>quidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>della <span class=\"_ _3b\"> </span>banca <span class=\"_ _29\"></span>generato <span class=\"_ _3b\"> </span>dallo <span class=\"_ _3b\"></span>squilibrio <span class=\"_ _29\"></span>dei <span class=\"_ _3b\"> </span>flussi <span class=\"_ _29\"></span>in <span class=\"_ _3b\"> </span>entrata <span class=\"_ _29\"></span>ed<span class=\"_ _324\"> </span> uscita.<span class=\"_ _324\"> </span> L\u2019analisi <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>liquidit\u00e0 <span class=\"_ _3b\"> </span>strutturale <span class=\"_ _3b\"></span>complessiva, <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>sviluppata <span class=\"_ _3b\"></span>su <span class=\"_ _3b\"></span>base <span class=\"_ _3b\"></span>mensile <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>tecnica <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Gap<span class=\"_ _324\"> </span> Liquidity <span class=\"_ _3\"></span>Analysis, <span class=\"_ _1\"></span>ossia <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>videnziano <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>sbilanci <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>capitale <span class=\"_ _3\"></span>nell\u2019orizzonte<span class=\"_ _324\"> </span> temporale predefinito.<span class=\"_ _324\"> </span> Al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>valutare <span class=\"_ _29\"></span>l\u2019impatto <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>eventi <span class=\"_ _29\"></span>negativi <span class=\"_ _29\"></span>sull\u2019esposizio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>al <span class=\"_ _29\"></span>rischio <span class=\"_ _3\"></span>si <span class=\"_ _29\"></span>effettuano <span class=\"_ _3\"></span>prove <span class=\"_ _29\"></span>di <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>ess <span class=\"_ _3\"></span>test,<span class=\"_ _324\"> </span> condotte a livello consolidato<span class=\"_ _1\"></span>; gli eventi considerati<span class=\"_ _1\"></span>, in particolare, <span class=\"_ _1\"></span>sono:<span class=\"_ _324\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">deflusso dei conti correnti passivi <span class=\"_ _1\"></span>a vista definiti \u201cnon core\u201d;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">mancato <span class=\"_ _3b\"> </span>afflusso <span class=\"_ _3f\"> </span>delle <span class=\"_ _3b\"> </span>poste <span class=\"_ _3b\"> </span>contrattual<span class=\"_ _1\"></span>i <span class=\"_ _3b\"> </span>(mutui, <span class=\"_ _3b\"> </span>leasing, <span class=\"_ _3b\"> </span>pr<span class=\"_ _1\"></span>estiti <span class=\"_ _3b\"> </span>personali) <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>a <span class=\"_ _3f\"> </span>\u201ca <span class=\"_ _3b\"> </span>vista\u201d <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>causa<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>dell\u2019aumento del credito deteriorato<span class=\"_ _1\"></span>;<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff5\">riduzione di valore del portafoglio<span class=\"_ _1\"></span> titoli di propriet\u00e0 ((Held to collect and sell \u201c<span class=\"_ _1\"></span>HTCS\u201d e Held to collect<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff5\"> </span></span>\u201cHTC\u201d);<span class=\"_ _324\"> </span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">riacquisto Prestiti Obbli<span class=\"_ _1\"></span>gazionari emessi;<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\">utilizzo dei margini dispo<span class=\"_ _1\"></span>nibili su linee di credito revocabili (rischio chiamata).<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>Ai fini dell\u2019analisi si costr<span class=\"_ _1\"></span>uiscono tre tipologie di scenari:<span class=\"_ _324\"> </span><span class=\"_ _1\"></span><span class=\"ff2\"> </span>1.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Idiosincratico<span class=\"_ _1\"></span>, definito come perdita di confidenza <span class=\"_ _1\"></span>da parte del <span class=\"_ _1\"></span>mercato del <span class=\"_ _1\"></span>Gruppo;<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>2.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Mercato, <span class=\"_ _3f\"> </span>definito <span class=\"_ _3b\"> </span>come <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3b\"> </span>deriva<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"> </span>da <span class=\"_ _3f\"> </span>eventi <span class=\"_ _3f\"> </span>esogeni <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>com<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>impatt<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3f\"> </span>generale<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"> </span></span>declino economico;<span class=\"_ _324\"> </span> 3.<span class=\"ff8 ls0\"> <span class=\"_ _45\"> </span><span class=\"ff2\">Combinato, combinazio<span class=\"_ _1\"></span>ne congiunta degli scenari 1 e 2.<span class=\"_ _324\"> </span></span></span><span class=\"ff8 ls0\"><span class=\"ff2\"><span class=\"_ _1\"></span> </span></span>L\u2019orizzonte <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>simulazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _29\"></span>per <span class=\"_ _29\"></span>tutti <span class=\"_ _3b\"></span>gli <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>cenari <span class=\"_ _3b\"> </span><span class=\"ff2\">simulati <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>1 <span class=\"_ _3\"></span>mese, <span class=\"_ _29\"></span>perio<span class=\"_ _1\"></span>do <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>cui <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>Gruppo<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>dovr\u00e0 fronteggiare la crisi prima di a<span class=\"_ _1\"></span>vviare interventi strutturali.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> In relaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>politica <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span><span class=\"ff6\">funding</span> la <span class=\"_ _1\"></span>strategia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span>anziamento <span class=\"_ _1\"></span>adottata <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ituazione<span class=\"_ _324\"> </span> economica <span class=\"_ _29\"></span>finanziaria <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>atto, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _29\"></span>indirizzata <span class=\"_ _29\"></span>verso <span class=\"_ _29\"></span>una <span class=\"_ _3\"></span>stabili<span class=\"_ _1\"></span>zzazione <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>raccolt<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _29\"></span>da<span class=\"_ _324\"> </span> parte <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>clie<span class=\"_ _1\"></span>ntela <span class=\"_ _29\"></span>ordinar<span class=\"_ _1\"></span>ia, <span class=\"_ _29\"></span>privilegiando <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>clientela <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>dettaglio <span class=\"_ _29\"></span>rispett<span class=\"_ _3\"></span><span class=\"ff5\">o <span class=\"_ _3\"></span>quella <span class=\"_ _3b\"></span>all\u2019ingrosso, <span class=\"_ _29\"></span>e <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>un<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>maggiore <span class=\"_ _2d\"> </span>ricorso <span class=\"_ _2c\"> </span>alle <span class=\"_ _2d\"> </span>o<span class=\"_ _1\"></span>perazioni <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>funding <span class=\"_ _2d\"> </span>strutturale <span class=\"_ _2d\"> </span>a <span class=\"_ _2c\"> </span>medio/lungo <span class=\"_ _2c\"> </span>termine, <span class=\"_ _2d\"> </span>mediante <span class=\"_ _2c\"> </span>emissioni <span class=\"_ _2d\"> </span>di<span class=\"_ _324\"> </span> obbligazioni garantite (Covered Bond), carto<span class=\"_ _1\"></span>larizzazioni, prestito t<span class=\"_ _1\"></span>itoli ed operazioni <span class=\"_ _1\"></span>in derivati<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span> In <span class=\"_ _3\"></span>particolare, <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>luce <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>nuove <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>favorevoli <span class=\"_ _3\"></span>condizioni <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>TLTRO <span class=\"_ _3\"></span>gi\u00e0 <span class=\"_ _3\"></span>in<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> essere con <span class=\"_ _0\"></span>la Banca Ce<span class=\"_ _0\"></span>ntrale, il Banco ha <span class=\"_ _0\"></span>posto in<span class=\"_ _0\"></span> essere con <span class=\"_ _0\"></span>primarie controparti di <span class=\"_ _0\"></span>mercato contratti di<span class=\"_ _324\"> </span><span class=\"_ _2\"></span> Long Term <span class=\"_ _1\"></span>Repo su <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>degli attivi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>ortafoglio <span class=\"_ _1\"></span>(eligible e <span class=\"_ _1\"></span>non), prev<span class=\"_ _1\"></span>edendo <span class=\"_ _1\"></span>di increm<span class=\"_ _1\"></span>entare il ri<span class=\"_ _1\"></span>corso<span class=\"_ _324\"> </span> a detta fonte di finanziamento.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Nel <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>202<span class=\"_ _1\"></span>4<span class=\"ls29\">, <span class=\"_ _2\"></span><span class=\"ls0\">il <span class=\"_ _2\"></span>Banco<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>vveduto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>mborso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>1,<span class=\"_ _1\"></span>4 <span class=\"_ _2\"></span>miliardi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>naturale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>scadenza<span class=\"_ _324\"> </span></span></span><span class=\"ls29\"><span class=\"ls0\"> </span></span>di <span class=\"_ _3\"></span>due <span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>anche <span class=\"_ _3\"></span>TLTRO <span class=\"_ _29\"></span>III <span class=\"_ _3\"></span>(rispettivamente <span class=\"_ _29\"></span>marzo <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2024). <span class=\"_ _29\"></span>Pertanto, <span class=\"_ _29\"></span>non <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziamenti<span class=\"_ _324\"> </span> TLTRO III attiv<span class=\"_ _1\"></span>i al 31 dicembre 2024.<span class=\"_ _324\"> </span> La <span class=\"_ _1\"></span>liquidit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>Dicembre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>ampiamente <span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ndicatore L<span class=\"_ _1\"></span>CR <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> 19<span class=\"ls0\">1,64<span class=\"ls2c\">%.<span class=\"_ _324\"> </span></span></span><span class=\"ls0\"> </span>Informazioni di natura quantitativa<span class=\"_ _324\"> </span> 1. Distribuzione t<span class=\"_ _0\"></span>emporale per <span class=\"_ _0\"></span>durata residua c<span class=\"_ _0\"></span>ontrattuale dell<span class=\"_ _0\"></span>e attivit\u00e0 e pas<span class=\"_ _0\"></span>sivit\u00e0 finanziarie<span class=\"_ _324\"> </span> Euro<span class=\"fs25\"> </span><table class=\"s we42 hb0e\" id=\"_98b492ec-004e-4f7b-b61a-23d1151886a0\"><tr><td></td><td></td><td class=\"c x7ee y3cbd we43 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x7ef y3cbd we43 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre<span class=\"_ _324\"> </span></div></td><td class=\"c x7f0 y3cbe we44 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 15<span class=\"_ _324\"> </span></div></td><td class=\"c x7f1 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x7f2 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x7f3 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 6<span class=\"_ _324\"> </span></div></td><td class=\"c x7f4 y3cbe wd2c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x74f y3cbe we45 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Durata<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x7f5 y3cbf we46 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Voci/ Scaglioni<span class=\"_ _324\"> </span></div></td><td class=\"c x7f6 y3cc0 w3e3 h755\"><div class=\"t m0 x3a h31 y273f ff2 fsf fc0 sc0 ls0 ws0\">A vista </div></td><td class=\"c x7ee y3cbf we47 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1 giorno<span class=\"_ _324\"> </span></div></td><td class=\"c x7f7 y3cbf we48 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">7 giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x7f8 y3cc1 we49 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">giorni a 1<span class=\"_ _324\"> </span></div></td><td class=\"c x7f9 y3cc1 we4a ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mese fino  3<span class=\"_ _324\"> </span></div></td><td class=\"c x7fa y3cc1 we4b ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi fino a 6<span class=\"_ _324\"> </span></div></td><td class=\"c x7fb y3cc1 we4c ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi fino a<span class=\"_ _324\"> </span></div></td><td class=\"c x7fc y3cc1 we4d ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">anno fino a 5</div></td><td class=\"c x7fd y3cbf we4e ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Oltre 5<span class=\"_ _324\"> </span></div></td><td class=\"c x7fe y3cc1 we4f ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Indeterminat<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x7ff y3cc2 we50 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">temporali<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x800 y3cc2 we51 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">a 7<span class=\"_ _324\"> </span></div></td><td class=\"c x801 y3cc2 we52 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">a 15<span class=\"_ _324\"> </span></div></td><td class=\"c x802 y3cc3 we53 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mese<span class=\"_ _324\"> </span></div></td><td class=\"c x803 y3cc3 we54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x804 y3cc3 we54 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x805 y3cc3 we55 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">1 anno<span class=\"_ _324\"> </span></div></td><td class=\"c x806 y3cc3 we56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x807 y3cc2 we56 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td class=\"c x808 y3cc3 we57 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">a<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x809 y3cc4 we58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x80a y3cc4 we58 ha5c\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x80b y3cc5 w59d h575\"><div class=\"t m0 xdd h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per c<span class=\"_ _0\"></span>assa </div></td><td class=\"c x7f6 y3cc5 w3e3 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 2.446.913  </div></td><td class=\"c x80c y3cc5 w405 h575\"><div class=\"t m0 x4d h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 59.505  </div></td><td class=\"c x80d y3cc5 w344 h575\"><div class=\"t m0 x30 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 260.530  </div></td><td class=\"c x80e y3cc5 w353 h575\"><div class=\"t m0 x27 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 377.458  </div></td><td class=\"c x80f y3cc5 w326 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 1.175.617  </div></td><td class=\"c x810 y3cc5 w3e6 h575\"><div class=\"t m0 x24 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 691.458  </div></td><td class=\"c x811 y3cc5 w676 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 1.432.576  </div></td><td class=\"c x812 y3cc5 w666 h575\"><div class=\"t m0 xb6 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 6.043.087  </div></td><td class=\"c x813 y3cc5 w677 h575\"><div class=\"t m0 x67 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 5.428.106  </div></td><td class=\"c x814 y3cc5 w72c h575\"><div class=\"t m0 x26 h266 y20ad ff3 fs25 fc0 sc0 ls0 ws0\"> 106.640  </div></td></tr><tr><td class=\"c x80b y3cc6 w59d h560\"><div class=\"t m0 x30 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">A.1 Titoli di St<span class=\"_ _0\"></span>ato </div></td><td class=\"c x7f6 y3cc6 w3e3 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 2.043  </div></td><td class=\"c x80c y3cc6 w405 h560\"><div class=\"t m0 x4d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 23.695  </div></td><td class=\"c x80d y3cc6 w344 h560\"><div class=\"t m0 x27 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 35.857  </div></td><td class=\"c x80e y3cc6 w353 h560\"><div class=\"t m0 x24 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 117.240  </div></td><td class=\"c x80f y3cc6 w326 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 147.906  </div></td><td class=\"c x810 y3cc6 w3e6 h560\"><div class=\"t m0 xb6 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 13.409  </div></td><td class=\"c x811 y3cc6 w676 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 325.850  </div></td><td class=\"c x812 y3cc6 w666 h560\"><div class=\"t m0 xb6 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.344.6<span class=\"_ _0\"></span>76  </div></td><td class=\"c x813 y3cc6 w677 h560\"><div class=\"t m0 x3b h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.154.7<span class=\"_ _0\"></span>23  </div></td><td class=\"c x814 y3cc6 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cc7 w59d h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">A.2 Altri titoli <span class=\"_ _0\"></span>di debito </div></td><td class=\"c x7f6 y3cc7 w3e3 h575\"><div class=\"t m0 x47 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 3.278  </div></td><td class=\"c x80c y3cc7 w405 h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cc7 w344 h575\"><div class=\"t m0 x31 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 6.388  </div></td><td class=\"c x80e y3cc7 w353 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 11.245  </div></td><td class=\"c x80f y3cc7 w326 h575\"><div class=\"t m0 x1f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 20.744  </div></td><td class=\"c x810 y3cc7 w3e6 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 40.534  </div></td><td class=\"c x811 y3cc7 w676 h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 33.640  </div></td><td class=\"c x812 y3cc7 w666 h575\"><div class=\"t m0 x4c h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 574.352  </div></td><td class=\"c x813 y3cc7 w677 h575\"><div class=\"t m0 x26 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 283.933  </div></td><td class=\"c x814 y3cc7 w72c h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cc8 w59d h560\"><div class=\"t m0 x30 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">A.3 Quote OIC<span class=\"_ _0\"></span>R </div></td><td class=\"c x7f6 y3cc8 w3e3 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 188.602  </div></td><td class=\"c x80c y3cc8 w405 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cc8 w344 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3cc8 w353 h560\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cc8 w326 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3cc8 w3e6 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3cc8 w676 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3cc8 w666 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cc8 w677 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cc8 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cc9 w59d h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">A.4 Finanziame<span class=\"_ _0\"></span>nti </div></td><td class=\"c x7f6 y3cc9 w3e3 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 2.252.9<span class=\"_ _0\"></span>90  </div></td><td class=\"c x80c y3cc9 w405 h575\"><div class=\"t m0 x4d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 35.810  </div></td><td class=\"c x80d y3cc9 w344 h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 218.285  </div></td><td class=\"c x80e y3cc9 w353 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 248.973  </div></td><td class=\"c x80f y3cc9 w326 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.006.9<span class=\"_ _0\"></span>67  </div></td><td class=\"c x810 y3cc9 w3e6 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 637.515  </div></td><td class=\"c x811 y3cc9 w676 h575\"><div class=\"t m0 xee h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.073.0<span class=\"_ _0\"></span>86  </div></td><td class=\"c x812 y3cc9 w666 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 4.124.0<span class=\"_ _0\"></span>59  </div></td><td class=\"c x813 y3cc9 w677 h575\"><div class=\"t m0 x3b h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 3.989.4<span class=\"_ _0\"></span>50  </div></td><td class=\"c x814 y3cc9 w72c h575\"><div class=\"t m0 x26 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 106.640  </div></td></tr><tr><td class=\"c x80b y3cca w59d h756\"><div class=\"t m0 xee h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Banche </div></td><td class=\"c x7f6 y3cca w3e3 h756\"><div class=\"t m0 xb6 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.207.2<span class=\"_ _0\"></span>78  </div></td><td class=\"c x80c y3cca w405 h756\"><div class=\"t m0 xee h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">147 </span> </div></td><td class=\"c x80d y3cca w344 h756\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3cca w353 h756\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cca w326 h756\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3cca w3e6 h756\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3cca w676 h756\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3cca w666 h756\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cca w677 h756\"><div class=\"t m0 x4d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 22.730  </div></td><td class=\"c x814 y3cca w72c h756\"><div class=\"t m0 x26 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 106.640  </div></td></tr><tr><td class=\"c x80b y3ccb w59d h575\"><div class=\"t m0 xee h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">- Clientela </div></td><td class=\"c x7f6 y3ccb w3e3 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.045.7<span class=\"_ _0\"></span>12  </div></td><td class=\"c x80c y3ccb w405 h575\"><div class=\"t m0 x4d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 35.663  </div></td><td class=\"c x80d y3ccb w344 h575\"><div class=\"t m0 x30 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 218.285  </div></td><td class=\"c x80e y3ccb w353 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 248.973  </div></td><td class=\"c x80f y3ccb w326 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.006.9<span class=\"_ _0\"></span>67  </div></td><td class=\"c x810 y3ccb w3e6 h575\"><div class=\"t m0 x24 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 637.515  </div></td><td class=\"c x811 y3ccb w676 h575\"><div class=\"t m0 xee h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 1.073.0<span class=\"_ _0\"></span>86  </div></td><td class=\"c x812 y3ccb w666 h575\"><div class=\"t m0 xb6 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 4.124.0<span class=\"_ _0\"></span>59  </div></td><td class=\"c x813 y3ccb w677 h575\"><div class=\"t m0 x3b h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> 3.966.7<span class=\"_ _0\"></span>20  </div></td><td class=\"c x814 y3ccb w72c h575\"><div class=\"t m0 x2d h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3ccc w59d h72e\"><div class=\"t m0 xdd h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per<span class=\"_ _0\"></span> cassa </div></td><td class=\"c x7f6 y3ccc w3e3 h72e\"><div class=\"t m0 x27 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 10.149.593 <span class=\"_ _0\"></span> </div></td><td class=\"c x80c y3ccc w405 h72e\"><div class=\"t m0 x67 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 1.210.104  </div></td><td class=\"c x80d y3ccc w344 h72e\"><div class=\"t m0 x3a h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 98.868  </div></td><td class=\"c x80e y3ccc w353 h72e\"><div class=\"t m0 x27 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 112.324  </div></td><td class=\"c x80f y3ccc w326 h72e\"><div class=\"t m0 x4c h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 449.951  </div></td><td class=\"c x810 y3ccc w3e6 h72e\"><div class=\"t m0 x24 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 282.036  </div></td><td class=\"c x811 y3ccc w676 h72e\"><div class=\"t m0 x4c h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 448.465  </div></td><td class=\"c x812 y3ccc w666 h72e\"><div class=\"t m0 xb6 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 3.370.835  </div></td><td class=\"c x813 y3ccc w677 h72e\"><div class=\"t m0 x26 h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> 565.318  </div></td><td class=\"c x814 y3ccc w72c h72e\"><div class=\"t m0 x2d h266 y1e20 ff3 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ccd we59 ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">B.1 Depositi e c<span class=\"_ _0\"></span>onti</div></td><td class=\"c x7f6 y3cce w3e3 h757\"><div class=\"t m0 x24 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 10.102.<span class=\"_ _0\"></span>372  </div></td><td class=\"c x80c y3cce w405 h757\"><div class=\"t m0 x4d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 52.544  </div></td><td class=\"c x80d y3cce w344 h757\"><div class=\"t m0 x27 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 58.621  </div></td><td class=\"c x80e y3cce w353 h757\"><div class=\"t m0 x24 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 109.452  </div></td><td class=\"c x80f y3cce w326 h757\"><div class=\"t m0 x4c h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 392.718  </div></td><td class=\"c x810 y3cce w3e6 h757\"><div class=\"t m0 x24 h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 135.766  </div></td><td class=\"c x811 y3cce w676 h757\"><div class=\"t m0 x2d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 43.869  </div></td><td class=\"c x812 y3cce w666 h757\"><div class=\"t m0 x1f h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 97.535  </div></td><td class=\"c x813 y3cce w677 h757\"><div class=\"t m0 x4d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> 21.880  </div></td><td class=\"c x814 y3cce w72c h757\"><div class=\"t m0 x2d h7f y359 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ccf we5a ha7b\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">correnti<span class=\"_ _324\"> </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 x80b y3cd0 w59d h2c5\"><div class=\"t m0 x35 h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\">- Banche </div></td><td class=\"c x7f6 y3cd0 w3e3 h2c5\"><div class=\"t m0 x1f h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> 16.791  </div></td><td class=\"c x80c y3cd0 w405 h2c5\"><div class=\"t m0 x2d h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cd0 w344 h2c5\"><div class=\"t m0 x35 h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3cd0 w353 h2c5\"><div class=\"t m0 xbe h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cd0 w326 h2c5\"><div class=\"t m0 x4e h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3cd0 w3e6 h2c5\"><div class=\"t m0 x3f h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3cd0 w676 h2c5\"><div class=\"t m0 x4e h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3cd0 w666 h2c5\"><div class=\"t m0 x4e h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cd0 w677 h2c5\"><div class=\"t m0 x2d h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cd0 w72c h2c5\"><div class=\"t m0 x2d h7f y2285 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd1 w59d h6df\"><div class=\"t m0 x35 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\">- Clientela<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cd1 w3e3 h6df\"><div class=\"t m0 x24 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 10.085.<span class=\"_ _0\"></span>581  </div></td><td class=\"c x80c y3cd1 w405 h6df\"><div class=\"t m0 x4d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 52.544  </div></td><td class=\"c x80d y3cd1 w344 h6df\"><div class=\"t m0 x27 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 58.621  </div></td><td class=\"c x80e y3cd1 w353 h6df\"><div class=\"t m0 x24 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 109.452  </div></td><td class=\"c x80f y3cd1 w326 h6df\"><div class=\"t m0 x4c h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 392.718  </div></td><td class=\"c x810 y3cd1 w3e6 h6df\"><div class=\"t m0 x24 h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 135.766  </div></td><td class=\"c x811 y3cd1 w676 h6df\"><div class=\"t m0 x2d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 43.869  </div></td><td class=\"c x812 y3cd1 w666 h6df\"><div class=\"t m0 x1f h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 97.535  </div></td><td class=\"c x813 y3cd1 w677 h6df\"><div class=\"t m0 x4d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> 21.880  </div></td><td class=\"c x814 y3cd1 w72c h6df\"><div class=\"t m0 x2d h7f y137 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd2 w59d h1e\"><div class=\"t m0 xee h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">B.2 Titoli di de<span class=\"_ _0\"></span>bito </div></td><td class=\"c x7f6 y3cd2 w3e3 h1e\"><div class=\"t m0 x2e h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">47 </span> </div></td><td class=\"c x80c y3cd2 w405 h1e\"><div class=\"t m0 xee h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">349 </span> </div></td><td class=\"c x80d y3cd2 w344 h1e\"><div class=\"t m0 xc5 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">262 </span> </div></td><td class=\"c x80e y3cd2 w353 h1e\"><div class=\"t m0 xc5 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 2.872  </div></td><td class=\"c x80f y3cd2 w326 h1e\"><div class=\"t m0 x1f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 23.648  </div></td><td class=\"c x810 y3cd2 w3e6 h1e\"><div class=\"t m0 xc5 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 5.647  </div></td><td class=\"c x811 y3cd2 w676 h1e\"><div class=\"t m0 x4c h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 104.677  </div></td><td class=\"c x812 y3cd2 w666 h1e\"><div class=\"t m0 xb6 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 2.317.9<span class=\"_ _0\"></span>52  </div></td><td class=\"c x813 y3cd2 w677 h1e\"><div class=\"t m0 x26 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> 160.000  </div></td><td class=\"c x814 y3cd2 w72c h1e\"><div class=\"t m0 x2d h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd3 w59d h64b\"><div class=\"t m0 xee h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\">B.3 Altre passi<span class=\"_ _0\"></span>vit\u00e0 </div></td><td class=\"c x7f6 y3cd3 w3e3 h64b\"><div class=\"t m0 x1f h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 47.174  </div></td><td class=\"c x80c y3cd3 w405 h64b\"><div class=\"t m0 x3b h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.157.2<span class=\"_ _0\"></span>11  </div></td><td class=\"c x80d y3cd3 w344 h64b\"><div class=\"t m0 x27 h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 39.985  </div></td><td class=\"c x80e y3cd3 w353 h64b\"><div class=\"t m0 xbe h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cd3 w326 h64b\"><div class=\"t m0 x1f h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 33.585  </div></td><td class=\"c x810 y3cd3 w3e6 h64b\"><div class=\"t m0 x24 h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 140.623  </div></td><td class=\"c x811 y3cd3 w676 h64b\"><div class=\"t m0 x4c h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 299.919  </div></td><td class=\"c x812 y3cd3 w666 h64b\"><div class=\"t m0 x4c h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 955.348  </div></td><td class=\"c x813 y3cd3 w677 h64b\"><div class=\"t m0 x26 h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> 383.438  </div></td><td class=\"c x814 y3cd3 w72c h64b\"><div class=\"t m0 x2d h7f y1df8 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd4 w59d h307\"><div class=\"t m0 xdd h266 y81d ff3 fs25 fc0 sc0 ls0 ws0\">C. Operazioni \"fuor<span class=\"_ _0\"></span>i bilancio\" </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 x743 y3cd5 we5b ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.1 Derivati fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _324\"> </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 x743 y3cd6 we5c ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">con scambio<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </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 x743 y3cd7 we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cd8 w59d h758\"><div class=\"t m0 x35 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cd8 w3e3 h758\"><div class=\"t m0 x4e h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3cd8 w405 h758\"><div class=\"t m0 x27 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 8.773  </div></td><td class=\"c x80d y3cd8 w344 h758\"><div class=\"t m0 xc5 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">688 </span> </div></td><td class=\"c x80e y3cd8 w353 h758\"><div class=\"t m0 xb6 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 86.388  </div></td><td class=\"c x80f y3cd8 w326 h758\"><div class=\"t m0 x1f h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 12.449  </div></td><td class=\"c x810 y3cd8 w3e6 h758\"><div class=\"t m0 xc5 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 8.026  </div></td><td class=\"c x811 y3cd8 w676 h758\"><div class=\"t m0 x2d h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 13.285  </div></td><td class=\"c x812 y3cd8 w666 h758\"><div class=\"t m0 x47 h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> 6.183  </div></td><td class=\"c x813 y3cd8 w677 h758\"><div class=\"t m0 x2d h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cd8 w72c h758\"><div class=\"t m0 x2d h7f ye7d ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cd9 w59d h756\"><div class=\"t m0 x35 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cd9 w3e3 h756\"><div class=\"t m0 x4e h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3cd9 w405 h756\"><div class=\"t m0 x27 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 6.361  </div></td><td class=\"c x80d y3cd9 w344 h756\"><div class=\"t m0 xc5 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">687 </span> </div></td><td class=\"c x80e y3cd9 w353 h756\"><div class=\"t m0 xb6 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 86.331  </div></td><td class=\"c x80f y3cd9 w326 h756\"><div class=\"t m0 x1f h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 12.436  </div></td><td class=\"c x810 y3cd9 w3e6 h756\"><div class=\"t m0 xc5 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 8.013  </div></td><td class=\"c x811 y3cd9 w676 h756\"><div class=\"t m0 x2d h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 13.282  </div></td><td class=\"c x812 y3cd9 w666 h756\"><div class=\"t m0 x47 h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> 6.243  </div></td><td class=\"c x813 y3cd9 w677 h756\"><div class=\"t m0 x2d h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cd9 w72c h756\"><div class=\"t m0 x2d h7f y2744 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3cda we5b ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.2 Derivati fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _324\"> </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 x743 y3cdb we5e ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">senza scambi<span class=\"_ _0\"></span>o di<span class=\"_ _324\"> </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 x743 y3cdc we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cdd w59d h63d\"><div class=\"t m0 x35 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cdd w3e3 h63d\"><div class=\"t m0 x3f h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">604 </span> </div></td><td class=\"c x80c y3cdd w405 h63d\"><div class=\"t m0 xc5 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">16 </span> </div></td><td class=\"c x80d y3cdd w344 h63d\"><div class=\"t m0 xc5 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">125 </span> </div></td><td class=\"c x80e y3cdd w353 h63d\"><div class=\"t m0 xbe h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cdd w326 h63d\"><div class=\"t m0 x47 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.798  </div></td><td class=\"c x810 y3cdd w3e6 h63d\"><div class=\"t m0 xc5 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.658  </div></td><td class=\"c x811 y3cdd w676 h63d\"><div class=\"t m0 x47 h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> 1.747  </div></td><td class=\"c x812 y3cdd w666 h63d\"><div class=\"t m0 x4e h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cdd w677 h63d\"><div class=\"t m0 x2d h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cdd w72c h63d\"><div class=\"t m0 x2d h7f ydf1 ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3cde w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cde w3e3 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">609 </span> </div></td><td class=\"c x80c y3cde w405 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3cde w344 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">9 </span> </div></td><td class=\"c x80e y3cde w353 h560\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3cde w326 h560\"><div class=\"t m0 x2e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">74 </span> </div></td><td class=\"c x810 y3cde w3e6 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">165 </span> </div></td><td class=\"c x811 y3cde w676 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> <span class=\"ls34\">453 </span> </div></td><td class=\"c x812 y3cde w666 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3cde w677 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3cde w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3cdf we5f ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.3 Depositi e<span class=\"_ _324\"> </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 x743 y3ce0 we60 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">finanziament<span class=\"_ _0\"></span>i da<span class=\"_ _324\"> </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 x743 y3ce1 we61 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">ricevere<span class=\"_ _324\"> </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 x80b y3ce2 w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3ce2 w3e3 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3ce2 w405 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3ce2 w344 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3ce2 w353 h560\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3ce2 w326 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3ce2 w3e6 h560\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3ce2 w676 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3ce2 w666 h560\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3ce2 w677 h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3ce2 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3ce3 w59d h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3ce3 w3e3 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80c y3ce3 w405 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3ce3 w344 h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3ce3 w353 h575\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3ce3 w326 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3ce3 w3e6 h575\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3ce3 w676 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3ce3 w666 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3ce3 w677 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3ce3 w72c h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ce4 we62 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.4 Impegni a<span class=\"_ _0\"></span> erogare<span class=\"_ _324\"> </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 x743 y3ce5 we63 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">fondi<span class=\"_ _324\"> </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 x80b y3ce6 w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3ce6 w3e3 h560\"><div class=\"t m0 x1f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 28.864  </div></td><td class=\"c x80c y3ce6 w405 h560\"><div class=\"t m0 x27 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 4.500  </div></td><td class=\"c x80d y3ce6 w344 h560\"><div class=\"t m0 x31 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 6.000  </div></td><td class=\"c x80e y3ce6 w353 h560\"><div class=\"t m0 xc5 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 3.380  </div></td><td class=\"c x80f y3ce6 w326 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.429  </div></td><td class=\"c x810 y3ce6 w3e6 h560\"><div class=\"t m0 xc5 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 1.861  </div></td><td class=\"c x811 y3ce6 w676 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 4.911  </div></td><td class=\"c x812 y3ce6 w666 h560\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 109.009  </div></td><td class=\"c x813 y3ce6 w677 h560\"><div class=\"t m0 x26 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 142.940  </div></td><td class=\"c x814 y3ce6 w72c h560\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x80b y3ce7 w59d h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3ce7 w3e3 h575\"><div class=\"t m0 x4c h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> 302.894  </div></td><td class=\"c x80c y3ce7 w405 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80d y3ce7 w344 h575\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80e y3ce7 w353 h575\"><div class=\"t m0 xbe h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x80f y3ce7 w326 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x810 y3ce7 w3e6 h575\"><div class=\"t m0 x3f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x811 y3ce7 w676 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x812 y3ce7 w666 h575\"><div class=\"t m0 x4e h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x813 y3ce7 w677 h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x814 y3ce7 w72c h575\"><div class=\"t m0 x2d h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\"> -    </div></td></tr><tr><td class=\"c x743 y3ce8 we64 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.5 Garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x7f6 y3ce9 w3e3 h6ab\"><div class=\"t m0 x2f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3ce9 w405 h6ab\"><div class=\"t m0 x35 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3ce9 w344 h6ab\"><div class=\"t m0 x47 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3ce9 w353 h6ab\"><div class=\"t m0 x4f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3ce9 w326 h6ab\"><div class=\"t m0 xa0 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3ce9 w3e6 h6ab\"><div class=\"t m0 x4f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3ce9 w676 h6ab\"><div class=\"t m0 x2f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3ce9 w666 h6ab\"><div class=\"t m0 x2f h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3ce9 w677 h6ab\"><div class=\"t m0 x35 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3ce9 w72c h6ab\"><div class=\"t m0 x35 h7f y2747 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3cea we65 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">finanziarie ril<span class=\"_ _0\"></span>asciate<span class=\"_ _324\"> </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 x743 y3ceb we64 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.6 Garanzie<span class=\"_ _324\"> </span></div></td><td class=\"c x7f6 y3cec w3e3 h58d\"><div class=\"t m0 x2f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cec w405 h58d\"><div class=\"t m0 x35 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cec w344 h58d\"><div class=\"t m0 x47 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cec w353 h58d\"><div class=\"t m0 x4f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cec w326 h58d\"><div class=\"t m0 xa0 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cec w3e6 h58d\"><div class=\"t m0 x4f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cec w676 h58d\"><div class=\"t m0 x2f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cec w666 h58d\"><div class=\"t m0 x2f h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cec w677 h58d\"><div class=\"t m0 x35 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cec w72c h58d\"><div class=\"t m0 x35 h7f y11bb ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3ced we66 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">finanziarie rice<span class=\"_ _0\"></span>vute<span class=\"_ _324\"> </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 x743 y3cee we67 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.7 Derivati cred<span class=\"_ _0\"></span>itizi<span class=\"_ _324\"> </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 x743 y3cef we5c ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">con scambio<span class=\"_ _0\"></span> di<span class=\"_ _324\"> </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 x743 y3cf0 we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cf1 w59d h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cf1 w3e3 h575\"><div class=\"t m0 x2f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf1 w405 h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf1 w344 h575\"><div class=\"t m0 x47 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf1 w353 h575\"><div class=\"t m0 x4f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf1 w326 h575\"><div class=\"t m0 xa0 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf1 w3e6 h575\"><div class=\"t m0 x4f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf1 w676 h575\"><div class=\"t m0 x2f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf1 w666 h575\"><div class=\"t m0 x2f h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf1 w677 h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf1 w72c h575\"><div class=\"t m0 x35 h7f y20ad ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x80b y3cf2 w59d h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cf2 w3e3 h560\"><div class=\"t m0 x2f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf2 w405 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf2 w344 h560\"><div class=\"t m0 x47 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf2 w353 h560\"><div class=\"t m0 x4f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf2 w326 h560\"><div class=\"t m0 xa0 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf2 w3e6 h560\"><div class=\"t m0 x4f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf2 w676 h560\"><div class=\"t m0 x2f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf2 w666 h560\"><div class=\"t m0 x2f h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf2 w677 h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf2 w72c h560\"><div class=\"t m0 x35 h7f y11ba ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x743 y3cf3 we67 ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">C.8 Derivati cred<span class=\"_ _0\"></span>itizi<span class=\"_ _324\"> </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 x743 y3cf4 we5e ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">senza scambi<span class=\"_ _0\"></span>o di<span class=\"_ _324\"> </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 x743 y3cf5 we5d ha7d\"><div class=\"t m0 x23f h7f y3438 ff2 fs25 fc0 sc0 ls0 ws0\">capitale<span class=\"_ _324\"> </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 x80b y3cf6 w59d h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni lung<span class=\"_ _0\"></span>he </div></td><td class=\"c x7f6 y3cf6 w3e3 h560\"><div class=\"t m0 x2f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf6 w405 h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf6 w344 h560\"><div class=\"t m0 x47 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf6 w353 h560\"><div class=\"t m0 x4f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf6 w326 h560\"><div class=\"t m0 xa0 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf6 w3e6 h560\"><div class=\"t m0 x4f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf6 w676 h560\"><div class=\"t m0 x2f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf6 w666 h560\"><div class=\"t m0 x2f h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf6 w677 h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf6 w72c h560\"><div class=\"t m0 x35 h7f y2748 ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x80b y3cf7 w59d h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"_ _0\"></span> </div></td><td class=\"c x7f6 y3cf7 w3e3 h307\"><div class=\"t m0 x2f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80c y3cf7 w405 h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80d y3cf7 w344 h307\"><div class=\"t m0 x47 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80e y3cf7 w353 h307\"><div class=\"t m0 x4f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x80f y3cf7 w326 h307\"><div class=\"t m0 xa0 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x810 y3cf7 w3e6 h307\"><div class=\"t m0 x4f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x811 y3cf7 w676 h307\"><div class=\"t m0 x2f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x812 y3cf7 w666 h307\"><div class=\"t m0 x2f h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x813 y3cf7 w677 h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x814 y3cf7 w72c h307\"><div class=\"t m0 x35 h7f y81d ff2 fs25 fc0 sc0 ls0 ws0\">-  </div></td></tr></table><div class=\"c w731 h648 gs2b0\"><div class=\"t m0 x67 h7c y11c ff3 fse fc0 sc0 ls0 ws0\">1. Distribuzione t<span class=\"_ _0\"></span>emporale per <span class=\"_ _0\"></span>durata residua c<span class=\"_ _0\"></span>ontrattuale dell<span class=\"_ _0\"></span>e attivit\u00e0 e pa<span class=\"_ _0\"></span>ssivit\u00e0 finanziarie<span class=\"_ _324\"> </span> </div><div class=\"t m0 x67 h7c y11d ff3 fse fc0 sc0 ls0 ws0\">ALTRE VALUTE<span class=\"_ _0\"></span><span class=\"ff2 fsf\"> </span></div></div><div class=\"gs2b1\"><table class=\"s we68 hb0f\" id=\"_bf838eff-0c02-42ed-b17d-d86152f62e9f\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x815 y3cf8 we69 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td class=\"c x816 y3cf8 we69 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x817 y3cf9 we6a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">A<span class=\"_ _324\"> </span></div></td><td class=\"c x818 y3cfa we6b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x819 y3cfa we6b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 7<span class=\"_ _324\"> </span></div></td><td class=\"c x81a y3cfa we6c ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 15<span class=\"_ _324\"> </span></div></td><td class=\"c x81b y3cfa we6d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">oltre 1<span class=\"_ _324\"> </span></div></td><td class=\"c x81c y3cfa we6d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">oltre 3<span class=\"_ _324\"> </span></div></td><td class=\"c x635 y3cf9 we6e ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 6 mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x81d y3cf9 we6f ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Da oltre 1 anno</div></td><td class=\"c x81e y3cfa we70 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">Oltre<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3cfb w732 h75c\"><div class=\"t m0 x26 h31 ye86 ff3 fsf fc0 sc0 ls0 ws0\">Voci/ Scaglioni temporali<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x81f y3cfc we71 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">vista</div></td><td class=\"c x820 y3cfd wd0b ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">giorno a 7<span class=\"_ _324\"> </span></div></td><td class=\"c x821 y3cfd wc5d ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">giorni a 15<span class=\"_ _324\"> </span></div></td><td class=\"c x822 y3cfd we72 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">giorni a 1<span class=\"_ _324\"> </span></div></td><td class=\"c x823 y3cfd we73 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">mese<span class=\"_ _324\"> </span></div></td><td class=\"c x824 y3cfd we74 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x825 y3cfc we75 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">fino a 1 anno<span class=\"_ _324\"> </span></div></td><td class=\"c x826 y3cfc we76 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">fino a 5 anni</div></td><td class=\"c x827 y3cfd we77 ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">5<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x828 y3cfe we78 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x829 y3cfe we78 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">giorni<span class=\"_ _324\"> </span></div></td><td class=\"c x82a y3cfe we79 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">mese<span class=\"_ _324\"> </span></div></td><td class=\"c x81b y3cff we7a ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">fino  3<span class=\"_ _324\"> </span></div></td><td class=\"c x82b y3cff wafe ha6b\"><div class=\"t m0 x23f h5b1 y326a ff3 fsf fc0 sc0 ls0 ws0\">fino a<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x82c y3cfe we10 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">anni<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x82d y3d00 we74 ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">mesi<span class=\"_ _324\"> </span></div></td><td class=\"c x81c y3d00 we7b ha6b\"><div class=\"t m0 x23f h31 y31f2 ff3 fsf fc0 sc0 ls0 ws0\">6 mesi<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d01 w732 h307\"><div class=\"t m0 x67 h31 y13cc ff3 fsf fc0 sc0 ls0 ws0\">A. Attivit\u00e0 per cassa<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d01 w733 h307\"><div class=\"t m0 x67 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\">29.073  </div></td><td class=\"c x2ee y3d01 w14d h307\"><div class=\"t m0 x1f3 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 1.637  </div></td><td class=\"c x82f y3d01 w574 h307\"><div class=\"t m0 x47 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 12.316  </div></td><td class=\"c x504 y3d01 w33e h307\"><div class=\"t m0 x1f3 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 3.319  </div></td><td class=\"c x4f5 y3d01 w737 h307\"><div class=\"t m0 x8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 9.537  </div></td><td class=\"c x502 y3d01 w738 h307\"><div class=\"t m0 x8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 3.016  </div></td><td class=\"c x639 y3d01 w338 h307\"><div class=\"t m0 x4f h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 7.221  </div></td><td class=\"c x2c1 y3d01 w32d h307\"><div class=\"t m0 xa8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 5.055  </div></td><td class=\"c x830 y3d01 w736 h307\"><div class=\"t m0 x8 h5b1 y13cc ff3 fsf fc0 sc0 ls0 ws0\"> 242  </div></td><td class=\"c x606 y3d01 w431 h307\"><div class=\"t m0 x8 h24b y10ad ff17 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff3 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d02 w732 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">A.1 Titoli di Stato </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d02 w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d02 w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d02 w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d02 w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d02 w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d02 w738 h307\"><div class=\"t m0 x30 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">109 </span> </div></td><td class=\"c x639 y3d02 w338 h307\"><div class=\"t m0 x4e h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">108 </span> </div></td><td class=\"c x2c1 y3d02 w32d h307\"><div class=\"t m0 xa8 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 4.813  </div></td><td class=\"c x830 y3d02 w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d02 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d03 w732 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">A.2 Altri titoli di debito </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d03 w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d03 w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d03 w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d03 w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d03 w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d03 w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d03 w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d03 w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d03 w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d03 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d04 w732 h1e\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">A.3 Quote OICR </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d04 w733 h1e\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">138 </span> </div></td><td class=\"c x2ee y3d04 w14d h1e\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d04 w574 h1e\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d04 w33e h1e\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d04 w737 h1e\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d04 w738 h1e\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d04 w338 h1e\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d04 w32d h1e\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d04 w736 h1e\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d04 w431 h1e\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d05 w732 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">A.4 Finanziamenti </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d05 w733 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">28.935  </div></td><td class=\"c x2ee y3d05 w14d h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 1.637  </div></td><td class=\"c x82f y3d05 w574 h307\"><div class=\"t m0 x47 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 12.316  </div></td><td class=\"c x504 y3d05 w33e h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 3.319  </div></td><td class=\"c x4f5 y3d05 w737 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 9.537  </div></td><td class=\"c x502 y3d05 w738 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 2.907  </div></td><td class=\"c x639 y3d05 w338 h307\"><div class=\"t m0 x4f h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 7.113  </div></td><td class=\"c x2c1 y3d05 w32d h307\"><div class=\"t m0 x4e h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x830 y3d05 w736 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x606 y3d05 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d06 w732 h307\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">- Banche </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d06 w733 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">28.518  </div></td><td class=\"c x2ee y3d06 w14d h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 1.637  </div></td><td class=\"c x82f y3d06 w574 h307\"><div class=\"t m0 xbe h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 4.252  </div></td><td class=\"c x504 y3d06 w33e h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d06 w737 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d06 w738 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 2.815  </div></td><td class=\"c x639 y3d06 w338 h307\"><div class=\"t m0 x4f h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 7.077  </div></td><td class=\"c x2c1 y3d06 w32d h307\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d06 w736 h307\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d06 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d07 w732 h307\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">- Clientela </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d07 w733 h307\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">417 </span> </div></td><td class=\"c x2ee y3d07 w14d h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d07 w574 h307\"><div class=\"t m0 xbe h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 8.064  </div></td><td class=\"c x504 y3d07 w33e h307\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 3.319  </div></td><td class=\"c x4f5 y3d07 w737 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 9.537  </div></td><td class=\"c x502 y3d07 w738 h307\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">92 </span> </div></td><td class=\"c x639 y3d07 w338 h307\"><div class=\"t m0 xb7 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">35 </span> </div></td><td class=\"c x2c1 y3d07 w32d h307\"><div class=\"t m0 x4e h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x830 y3d07 w736 h307\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">242 </span> </div></td><td class=\"c x606 y3d07 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d08 w732 h304\"><div class=\"t m0 x67 h31 y2334 ff3 fsf fc0 sc0 ls0 ws0\">B. Passivit\u00e0 per cassa<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d08 w733 h304\"><div class=\"t m0 x67 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\">52.098  </div></td><td class=\"c x2ee y3d08 w14d h304\"><div class=\"t m0 x2e h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 201  </div></td><td class=\"c x82f y3d08 w574 h304\"><div class=\"t m0 x151 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 276  </div></td><td class=\"c x504 y3d08 w33e h304\"><div class=\"t m0 x9 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x4f5 y3d08 w737 h304\"><div class=\"t m0 x30 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 606  </div></td><td class=\"c x502 y3d08 w738 h304\"><div class=\"t m0 x8 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 2.998  </div></td><td class=\"c x639 y3d08 w338 h304\"><div class=\"t m0 x4f h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> 6.798  </div></td><td class=\"c x2c1 y3d08 w32d h304\"><div class=\"t m0 x2c h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x830 y3d08 w736 h304\"><div class=\"t m0 x27 h5b1 y2334 ff3 fsf fc0 sc0 ls0 ws0\"> -    </div></td><td class=\"c x606 y3d08 w431 h304\"><div class=\"t m0 x8 h24b y2703 ff17 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff3 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d09 w732 h5e0\"><div class=\"t m0 x67 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">B.1 Depositi e conti correnti </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d09 w733 h5e0\"><div class=\"t m0 x46 h31 y2115 ff2 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h31 y214a ff2 fsf fc0 sc0 ls0 ws0\">52.098  </div></td><td class=\"c x2ee y3d09 w14d h5e0\"><div class=\"t m0 x2e h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">201 </span> </div></td><td class=\"c x82f y3d09 w574 h5e0\"><div class=\"t m0 x151 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">276 </span> </div></td><td class=\"c x504 y3d09 w33e h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d09 w737 h5e0\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">606 </span> </div></td><td class=\"c x502 y3d09 w738 h5e0\"><div class=\"t m0 x8 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 2.998  </div></td><td class=\"c x639 y3d09 w338 h5e0\"><div class=\"t m0 x4f h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 6.798  </div></td><td class=\"c x2c1 y3d09 w32d h5e0\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d09 w736 h5e0\"><div class=\"t m0 x27 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d09 w431 h5e0\"><div class=\"t m0 x8 h2f ye29 ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0a w732 h307\"><div class=\"t m0 x30 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">- Banche </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0a w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d0a w14d h307\"><div class=\"t m0 x2e h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">201 </span> </div></td><td class=\"c x82f y3d0a w574 h307\"><div class=\"t m0 x151 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">276 </span> </div></td><td class=\"c x504 y3d0a w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0a w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d0a w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d0a w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d0a w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0a w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0a w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0b w732 h2a9\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- Clientela </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0b w733 h2a9\"><div class=\"t m0 x46 h31 y1e20 ff2 fsf fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x67 h31 y2146 ff2 fsf fc0 sc0 ls0 ws0\">52.098  </div></td><td class=\"c x2ee y3d0b w14d h2a9\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d0b w574 h2a9\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d0b w33e h2a9\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0b w737 h2a9\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">606 </span> </div></td><td class=\"c x502 y3d0b w738 h2a9\"><div class=\"t m0 x8 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 2.998  </div></td><td class=\"c x639 y3d0b w338 h2a9\"><div class=\"t m0 x4f h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> 6.798  </div></td><td class=\"c x2c1 y3d0b w32d h2a9\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0b w736 h2a9\"><div class=\"t m0 x27 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0b w431 h2a9\"><div class=\"t m0 x8 h2f y11ba ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0c w732 h307\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">B.2 Titoli di debito </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0c w733 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d0c w14d h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d0c w574 h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d0c w33e h307\"><div class=\"t m0 x9 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0c w737 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d0c w738 h307\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d0c w338 h307\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d0c w32d h307\"><div class=\"t m0 x22 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0c w736 h307\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0c w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0d w732 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">B.3 Altre passivit\u00e0 </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0d w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d0d w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d0d w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d0d w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d0d w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d0d w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d0d w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d0d w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d0d w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d0d w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d0e w732 h307\"><div class=\"t m0 x67 h31 y13cc ff3 fsf fc0 sc0 ls0 ws0\">C. Operazioni \"fuori bilancio\"<span class=\"ff2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d0e w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x2ee y3d0e w14d h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x82f y3d0e w574 h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x504 y3d0e w33e h307\"><div class=\"t m0 x9 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x4f5 y3d0e w737 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x502 y3d0e w738 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x639 y3d0e w338 h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x2c1 y3d0e w32d h307\"><div class=\"t m0 x22 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x830 y3d0e w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span><span class=\"ff3\"> </span></div></td><td class=\"c x606 y3d0e w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff3 fsf\"> </span></div></td></tr><tr><td class=\"c x273 y3d0f we7c hade\"><div class=\"t m0 x23f h31 y38f2 ff2 fsf fc0 sc0 ls0 ws0\">C.1<span class=\"_ _324\"> </span></div><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">scambio<span class=\"_ _324\"> </span></div></td><td class=\"c x831 y3d10 we7d ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">Derivati<span class=\"_ _324\"> </span></div></td><td class=\"c x832 y3d0f we7e ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">di capitale </div></td><td class=\"c x833 y3d10 we7f ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">finanziari<span class=\"_ _324\"> </span></div></td><td class=\"c x834 y3d10 we80 ha7f\"><div class=\"t m0 x23f h31 y31f2 ff2 fsf fc0 sc0 ls0 ws0\">con</div></td><td class=\"c x82e y3d11 w733 h5e0\"><div class=\"t m0 xee h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d11 w14d h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x82f y3d11 w574 h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x504 y3d11 w33e h5e0\"><div class=\"t m0 x9 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x4f5 y3d11 w737 h5e0\"><div class=\"t m0 xee h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x502 y3d11 w738 h5e0\"><div class=\"t m0 xee h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x639 y3d11 w338 h5e0\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2c1 y3d11 w32d h5e0\"><div class=\"t m0 x22 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x830 y3d11 w736 h5e0\"><div class=\"t m0 x27 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d11 w431 h5e0\"><div class=\"t m0 x8 h2f ye29 ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d12 w732 h307\"><div class=\"t m0 x30 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d12 w733 h307\"><div class=\"t m0 xee h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d12 w14d h307\"><div class=\"t m0 x1f3 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 7.365  </div></td><td class=\"c x82f y3d12 w574 h307\"><div class=\"t m0 x151 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">707 </span> </div></td><td class=\"c x504 y3d12 w33e h307\"><div class=\"t m0 x47 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 86.581  </div></td><td class=\"c x4f5 y3d12 w737 h307\"><div class=\"t m0 x67 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\">12.710  </div></td><td class=\"c x502 y3d12 w738 h307\"><div class=\"t m0 x8 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 8.373  </div></td><td class=\"c x639 y3d12 w338 h307\"><div class=\"t m0 x1f3 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 22.870  </div></td><td class=\"c x2c1 y3d12 w32d h307\"><div class=\"t m0 xa8 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> 6.189  </div></td><td class=\"c x830 y3d12 w736 h307\"><div class=\"t m0 x27 h31 y13cc ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d12 w431 h307\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x27f y3d13 w732 h1e\"><div class=\"t m0 x30 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d13 w733 h1e\"><div class=\"t m0 xee h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x2ee y3d13 w14d h1e\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 9.809  </div></td><td class=\"c x82f y3d13 w574 h1e\"><div class=\"t m0 x151 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> <span class=\"lsa\">707 </span> </div></td><td class=\"c x504 y3d13 w33e h1e\"><div class=\"t m0 x47 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 86.581  </div></td><td class=\"c x4f5 y3d13 w737 h1e\"><div class=\"t m0 x67 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\">12.710  </div></td><td class=\"c x502 y3d13 w738 h1e\"><div class=\"t m0 x8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 8.373  </div></td><td class=\"c x639 y3d13 w338 h1e\"><div class=\"t m0 x1f3 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 22.871  </div></td><td class=\"c x2c1 y3d13 w32d h1e\"><div class=\"t m0 xa8 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> 6.189  </div></td><td class=\"c x830 y3d13 w736 h1e\"><div class=\"t m0 x27 h31 ye80 ff2 fsf fc0 sc0 ls0 ws0\"> -<span class=\"ls10f\">   </span> </div></td><td class=\"c x606 y3d13 w431 h1e\"><div class=\"t m0 x8 h2f y10ad ff7 fsb fc0 sc0 ls0 ws0\"> -<span class=\"ls141\">   </span><span class=\"ff2 fsf\"> </span></div></td></tr><tr><td class=\"c x273 y3d14 we81 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.2 Derivati finanziari senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d15 we82 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scambio di capitale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d16 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d16 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d16 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d16 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d16 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d16 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d16 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d16 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d16 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d16 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d16 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d17 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d17 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d17 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d17 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d17 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d17 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d17 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d17 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d17 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d17 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d17 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d18 we83 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.3 Depositi e finanziamenti<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d19 we84 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">da ricevere<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d1a w732 h5de\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1a w733 h5de\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1a w14d h5de\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1a w574 h5de\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1a w33e h5de\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1a w737 h5de\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1a w738 h5de\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1a w338 h5de\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1a w32d h5de\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1a w736 h5de\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1a w431 h5de\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d1b w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1b w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1b w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1b w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1b w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1b w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1b w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1b w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1b w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1b w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1b w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d1c w732 h14e\"><div class=\"t m0 x67 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">C.4 Impegni a erogare fondi </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d1d w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1d w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1d w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1d w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1d w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1d w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1d w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1d w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1d w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1d w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1d w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d1e w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d1e w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d1e w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d1e w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d1e w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d1e w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d1e w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d1e w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d1e w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d1e w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d1e w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d1f we85 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.5 Garanzie finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d20 w733 h5e0\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d20 w14d h5e0\"><div class=\"t m0 x138 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d20 w574 h5e0\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d20 w33e h5e0\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d20 w737 h5e0\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d20 w738 h5e0\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d20 w338 h5e0\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d20 w32d h5e0\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d20 w736 h5e0\"><div class=\"t m0 x31 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d20 w431 h5e0\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d21 we86 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">rilasciate<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d22 we85 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.6 Garanzie finanziarie<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d23 w733 h2a9\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d23 w14d h2a9\"><div class=\"t m0 x138 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d23 w574 h2a9\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d23 w33e h2a9\"><div class=\"t m0 x2c h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d23 w737 h2a9\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d23 w738 h2a9\"><div class=\"t m0 xc5 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d23 w338 h2a9\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d23 w32d h2a9\"><div class=\"t m0 x75 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d23 w736 h2a9\"><div class=\"t m0 x31 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d23 w431 h2a9\"><div class=\"t m0 x30 h31 y1e33 ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d24 we87 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">ricevute<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d25 we88 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.7 Derivati creditizi con<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d26 we82 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scambio di capitale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d27 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d27 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d27 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d27 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d27 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d27 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d27 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d27 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d27 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d27 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d27 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d28 w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d28 w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d28 w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d28 w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d28 w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d28 w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d28 w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d28 w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d28 w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d28 w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d28 w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x273 y3d29 we89 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">C.8 Derivati creditizi senza<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y3d2a we82 ha80\"><div class=\"t m0 x23f h31 y3397 ff2 fsf fc0 sc0 ls0 ws0\">scambio di capitale<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d2b w732 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni lunghe </div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d2b w733 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ee y3d2b w14d h14e\"><div class=\"t m0 x138 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x82f y3d2b w574 h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x504 y3d2b w33e h14e\"><div class=\"t m0 x2c h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x4f5 y3d2b w737 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x502 y3d2b w738 h14e\"><div class=\"t m0 xc5 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x639 y3d2b w338 h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2c1 y3d2b w32d h14e\"><div class=\"t m0 x75 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x830 y3d2b w736 h14e\"><div class=\"t m0 x31 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x606 y3d2b w431 h14e\"><div class=\"t m0 x30 h31 y216c ff2 fsf fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x27f y3d2c w732 h5ce\"><div class=\"t m0 x30 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">- Posizioni corte<span class=\"fs0\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x82e y3d2c w733 h5ce\"><div class=\"t m0 xc5 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2ee y3d2c w14d h5ce\"><div class=\"t m0 x138 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x82f y3d2c w574 h5ce\"><div class=\"t m0 x2c h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x504 y3d2c w33e h5ce\"><div class=\"t m0 x2c h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x4f5 y3d2c w737 h5ce\"><div class=\"t m0 xc5 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x502 y3d2c w738 h5ce\"><div class=\"t m0 xc5 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x639 y3d2c w338 h5ce\"><div class=\"t m0 x75 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x2c1 y3d2c w32d h5ce\"><div class=\"t m0 x75 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x830 y3d2c w736 h5ce\"><div class=\"t m0 x31 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td><td class=\"c x606 y3d2c w431 h5ce\"><div class=\"t m0 x30 h3 y13cc ff2 fsf fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></td></tr></table></div><div class=\"c w431 h75c gs2b2\"><div class=\"t m64 x30 h5b1 y216d ff3 fsf fc0 sc0 ls0 ws0\">Durata </div><div class=\"t m64 xb6 h5b1 y1df8 ff3 fsf fc0 sc0 ls0 ws0\">Indeterminata</div><div class=\"t m64 xb6 h31 yfb9 ff2 fsf fc0 sc0 ls0 ws0\"> </div></div>Operazioni di auto-cartola<span class=\"_ _1\"></span>rizzazione<span class=\"_ _324\"> </span> Come <span class=\"_ _1\"></span><span class=\"ff5\">descritt<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>\u201cPa<span class=\"_ _1\"></span>rte <span class=\"_ _1\"></span>E <span class=\"_ _3\"></span></span>- <span class=\"_ _1\"></span>Sezione <span class=\"_ _3\"></span>2 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _1\"></span>Ris<span class=\"_ _1\"></span>chi <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>consolidato <span class=\"_ _1\"></span>prudenziale <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>1.1 <span class=\"_ _3\"></span>Rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>C.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Operazioni di cartolarizzazione\u201d, Banco Desio, a fro<span class=\"_ _1\"></span>nte di operazioni di \u201cauto<span class=\"_ _1\"></span><span class=\"ff2\">-</span>cartolarizzazione\u201d generate<span class=\"_ _324\"> </span> da  entit\u00e0  de<span class=\"_ _0\"></span>l  Gruppo,  ha  sottoscritto <span class=\"_ _2c\"> </span>tito<span class=\"_ _1\"></span>li  utilizzabili  per  operazioni <span class=\"_ _2c\"> </span>di  rifinanziamento  in  BCE <span class=\"_ _2c\"> </span>o  per<span class=\"_ _324\"> </span> operazioni di <span class=\"_ _2\"></span>pronti contro <span class=\"_ _2\"></span>termine con <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>oparti di <span class=\"_ _2\"></span>mercato. Di <span class=\"_ _2\"></span>seguit<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>descritte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> di auto-cartolarizz<span class=\"_ _1\"></span>azione non cancellate dal bilancio in essere al 31 dicembre 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>4.<span class=\"_ _324\"> </span> Operazione Copped\u00e8 1 realiz<span class=\"_ _1\"></span>zata da Fides<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Operazioni di auto-cartola<span class=\"_ _1\"></span>rizzazione non cancellate dal bilancio<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Societ\u00e0 Veicolo<span class=\"_ _324\"> </span> Originator<span class=\"_ _324\"> </span> Data emissione<span class=\"_ _0\"></span> titoli Operazione<span class=\"_ _324\"> </span> Tipologia di<span class=\"_ _324\"> </span> cartolarizzazion<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span> Copped\u00e9 S.r.<span class=\"_ _0\"></span>l.<span class=\"_ _324\"> </span> Fides S.p.A.<span class=\"_ _324\"> </span> Novembre 2022<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> Copped\u00e9<span class=\"_ _324\"> </span> Crediti al cons<span class=\"_ _0\"></span>umo<span class=\"_ _324\"> </span> In <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>13<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ottobre <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22 <span class=\"_ _1\"></span>Fides <span class=\"_ _1\"></span>S.p.A., <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>100% <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desi<span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>ceduto <span class=\"_ _1\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>veicolo<span class=\"_ _324\"> </span> Copped\u00e9 SPV S.r.l. un portafoglio<span class=\"_ _1\"></span> di crediti al consumo in bonis<span class=\"_ _1\"></span> per un valore pari a 507,4<span class=\"_ _1\"></span> milioni<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span>.<span class=\"_ _324\"> </span> Portafoglio crediti <table class=\"s we8a hb10\" id=\"_8277a1e2-e088-4ac5-a585-aad2196f3ddb\"><tr><td class=\"c x27f y3d2d w73c h24f\"><div class=\"t m0 x67 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Originator </div></td><td class=\"c x3c1 y3d2d w73d h24f\"><div class=\"t m0 x4c h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Valore 31.12.2<span class=\"_ _0\"></span>024 </div></td><td class=\"c x835 y3d2d w5b1 h24f\"><div class=\"t m0 x4c h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Valore 31.12.2<span class=\"_ _0\"></span>023 </div></td></tr><tr><td class=\"c x27f y3d2e w73c h24f\"><div class=\"t m0 x67 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Fides S.p.A. </div></td><td class=\"c x3c1 y3d2e w73d h24f\"><div class=\"t m0 x98 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">289.811 </div></td><td class=\"c x835 y3d2e w5b1 h24f\"><div class=\"t m0 x98 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">397.243 </div></td></tr></table>Gli importi indic<span class=\"_ _0\"></span>ati rappresen<span class=\"_ _0\"></span>tano la quota<span class=\"_ _0\"></span> capitale dei cr<span class=\"_ _0\"></span>editi in bon<span class=\"_ _0\"></span>is, le inademp<span class=\"_ _0\"></span>ienze probab<span class=\"_ _0\"></span>ili e gli scaduti<span class=\"_ _0\"></span> deteriorat<span class=\"ls142\">i.<span class=\"_ _324\"> </span></span> La <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>veicolo <span class=\"_ _29\"></span>ha <span class=\"_ _29\"></span>emesso <span class=\"_ _29\"></span>in <span class=\"_ _29\"></span>data <span class=\"_ _29\"></span>23 <span class=\"_ _29\"></span>novembre <span class=\"_ _29\"></span>2022 <span class=\"_ _29\"></span>due <span class=\"_ _29\"></span>classi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Titoli: <span class=\"_ _29\"></span>(i) <span class=\"_ _29\"></span>Classe <span class=\"_ _29\"></span>A <span class=\"_ _3\"></span>(S<span class=\"_ _1\"></span>enior <span class=\"_ _29\"></span>Notes),<span class=\"_ _324\"> </span> dotati <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rating, <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>presso <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>Euronext d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>Borsa <span class=\"_ _1\"></span>Irlandese <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(ii) <span class=\"_ _1\"></span>Clas<span class=\"_ _1\"></span>se J <span class=\"_ _1\"></span>(Junior <span class=\"_ _1\"></span>Notes), <span class=\"_ _3\"></span>non<span class=\"_ _324\"> </span> dotati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rating <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>quotati. <span class=\"_ _3\"></span>Entrambe <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>classi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>titoli <span class=\"_ _3\"></span>r<span class=\"ff5\">isultano <span class=\"_ _3\"></span>interamente <span class=\"_ _3\"></span>sottoscritte <span class=\"_ _3\"></span>dall\u2019Originator<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>Fides; i Titoli Senior sono oggetto di un\u2019operazione di prestito titoli per un valore pari a 406 milioni in favore<span class=\"_ _324\"> </span> di <span class=\"_ _29\"></span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"></span>che <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>sua <span class=\"_ _29\"></span>volta <span class=\"_ _3b\"> </span>li <span class=\"_ _29\"></span>ha <span class=\"_ _3b\"> </span>utilizzati <span class=\"_ _29\"></span>per <span class=\"_ _3b\"></span>un\u2019operazione <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>long<span class=\"_ _1\"></span><span class=\"ff2\">-term <span class=\"_ _3b\"></span>repo <span class=\"_ _29\"></span>con <span class=\"_ _3b\"> </span>controparte <span class=\"_ _3b\"></span>di<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>mercato.<span class=\"_ _324\"> </span> Caratteristiche d<span class=\"_ _0\"></span>elle emissioni<span class=\"_ _0\"></span> <table class=\"s we8b hb11\" id=\"_1dc13979-a875-47f0-9bd7-5737e8825293\"><tr><td class=\"c x27f y3d2f w63e h257\"><div class=\"t m0 x67 h7c y1e20 ff3 fse fc0 sc0 ls0 ws0\">Classi </div></td><td class=\"c x836 y3d2f w73e h257\"><div class=\"t m0 x67 h7c y1e20 ff3 fse fc0 sc0 ls0 ws0\">Tipologia </div></td><td class=\"c x837 y3d30 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x838 y3d30 wbac ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">Valore<span class=\"_ _324\"> </span></div></td><td class=\"c x3cb y3d2f w4d6 h257\"><div class=\"t m0 x67 h7c y1e20 ff4 fse fc0 sc0 ls0 ws0\">Tasso d\u2019interesse<span class=\"_ _0\"></span><span class=\"ff3\"> </span></div></td><td></td><td class=\"c x31b y3d2f w57c h257\"><div class=\"t m0 x67 h7c y1e20 ff3 fse fc0 sc0 ls0 ws0\">Scadenza </div></td><td class=\"c x839 y3d30 we8c ha55\"><div class=\"t m0 x23f h7c y31a9 ff4 fse fc0 sc0 ls0 ws0\">Rating Moody\u2019<span class=\"_ _0\"></span>s/Fitch<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x837 y3d31 we8d ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">emissione<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x838 y3d31 we8e ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">31.12.2024<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x839 y3d31 we8f ha55\"><div class=\"t m0 x23f h7c y31a9 ff3 fse fc0 sc0 ls0 ws0\">(*)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x27f y3d32 w63e h257\"><div class=\"t m0 x67 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">A </div></td><td class=\"c x836 y3d32 w73e h257\"><div class=\"t m0 x67 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">Senior </div></td><td></td><td class=\"c x83a y3d32 w73f h257\"><div class=\"t m0 xb7 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">436.000 </div></td><td class=\"c x4ad y3d32 w4ae h257\"><div class=\"t m0 xb7 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">218.449 </div></td><td class=\"c x83b y3d33 we90 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Euribor<span class=\"_ _324\"> </span></div></td><td class=\"c x83c y3d33 we91 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">3M+1<span class=\"_ _0\"></span>,30<span class=\"_ _324\"> </span></div></td><td class=\"c x83d y3d33 we92 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gennaio<span class=\"_ _324\"> </span></div></td><td class=\"c x601 y3d32 w740 h257\"><div class=\"t m0 x67 h3b ye34 ff2 fse fc0 sc0 ls0 ws0\">Aa3 / AA </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x83b y3d34 we93 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(spread)<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x83d y3d34 we94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2039<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x27f y3d35 w63e h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">J </div></td><td class=\"c x836 y3d35 w73e h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">Junior </div></td><td></td><td class=\"c x83a y3d35 w73f h727\"><div class=\"t m0 x2c h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">71.362 </div></td><td class=\"c x4ad y3d35 w4ae h727\"><div class=\"t m0 x2c h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">71.362 </div></td><td class=\"c x3cb y3d35 w4d6 h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">2,00 </div></td><td></td><td class=\"c x83d y3d36 we92 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Gennaio<span class=\"_ _324\"> </span></div></td><td class=\"c x601 y3d35 w740 h727\"><div class=\"t m0 x67 h3b y1e1b ff2 fse fc0 sc0 ls0 ws0\">n.a. </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x83d y3d37 we94 ha54\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls3f ws0\">2039<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x836 y3d38 w73e h24f\"><div class=\"t m0 x67 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x83a y3d38 w73f h24f\"><div class=\"t m0 x2f h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">507.362 </div></td><td class=\"c x4ad y3d38 w4ae h24f\"><div class=\"t m0 xb7 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">289.811 </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27f y3d39 w382 h597\"><div class=\"t m0 x67 h56d y25bd ff6 fse fc0 sc0 ls0 ws0\">(*) Rating al 31 <span class=\"_ _0\"></span>dicembre 2024<span class=\"ls3b\">. </span> </div><div class=\"t m0 x67 h56d ye29 ff6 fse fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Nell'ambito <span class=\"_ _2\"></span>dell'operazione <span class=\"_ _2\"></span>l\u2019Ori<span class=\"_ _1\"></span>ginator <span class=\"_ _2\"></span>Fides <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>assunto <span class=\"_ _2\"></span>l'<span class=\"_ _1\"></span>incarico <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Servicer <span class=\"_ _2\"></span>ges<span class=\"_ _1\"></span>tendo <span class=\"_ _2\"></span>l'incasso <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>crediti.<span class=\"_ _324\"> </span><span class=\"_ _3\"></span><span class=\"ff2 fs3\"> </span>Operazione Desio SME rea<span class=\"_ _1\"></span>lizzata da <span class=\"_ _1\"></span>Banco Desio e della Brianza S.p.A.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Con  <span class=\"ff5\">riferimento <span class=\"_ _3d\"> </span>all\u2019Operazio<span class=\"_ _1\"></span>ne  \u201cDesio <span class=\"_ _3d\"> </span>SME\u201d,  descritta <span class=\"_ _3d\"> </span>nel  precedente <span class=\"_ _3d\"> </span>paragrafo  \u201cC. <span class=\"_ _3d\"> </span>Operazioni <span class=\"_ _3d\"> </span>di<span class=\"_ _324\"> </span></span><span class=\"ff5\"> </span>cartolarizzazione\u201d, <span class=\"_ _3d\"> </span>Banco <span class=\"_ _3d\"> </span>Des<span class=\"_ _1\"></span><span class=\"ff2\">io <span class=\"_ _3d\"> </span>ha <span class=\"_ _3d\"> </span>ceduto <span class=\"_ _3d\"> </span>alla <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _3d\"> </span>veicolo <span class=\"_ _3d\"> </span>di <span class=\"_ _3d\"> </span>cartola<span class=\"_ _1\"></span>rizz<span class=\"_ _1\"></span>azione <span class=\"_ _3d\"> </span>app<span class=\"_ _1\"></span>ositamente<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>costituita <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>SME <span class=\"_ _3\"></span>SPV <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>rl, <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>finanziamenti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>PMI <span class=\"_ _3\"></span>italiane, <span class=\"_ _3\"></span>ipotecari,<span class=\"_ _324\"> </span> chirografari <span class=\"_ _3b\"> </span>e, <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"></span>parte, <span class=\"_ _29\"></span>garantiti<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"></span>Medio <span class=\"_ _3b\"></span>Credito <span class=\"_ _29\"></span>Centrale <span class=\"_ _3b\"> </span>(44%), <span class=\"_ _3b\"> </span>erogati <span class=\"_ _3b\"> </span>da <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"></span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>della<span class=\"_ _324\"> </span> Brianza S.p.A. (o dall\u2019incorpo<span class=\"_ _1\"></span>rata Banca Popolare di Spoleto S.p.A.)<span class=\"_ _1\"></span><span class=\"ff2\">.<span class=\"_ _324\"> </span></span><span class=\"ff2\"> </span>A fronte di detta operazione, la s<span class=\"_ _1\"></span>ociet\u00e0 veicolo ha emesso<span class=\"_ _1\"></span> le seguenti due cla<span class=\"_ _1\"></span>ssi di Titoli e un Loans<span class=\"_ _1\"></span>:<span class=\"_ _324\"> </span> -<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff29\">Cl<span class=\"_ _1\"></span>ass A1 Loan (\u20ac 2<span class=\"_ _1\"></span>00 milioni) sottoscritto da JP Morga<span class=\"_ _1\"></span>n Milan Branch<span class=\"_ _3\"></span><span class=\"ff2a\">,<span class=\"_ _324\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff29\"><span class=\"ff2a\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff29\">Cl<span class=\"_ _1\"></span>ass A2 Notes (\u20ac 14<span class=\"_ _1\"></span>5 milioni) <span class=\"ff2a\">sottosc<span class=\"_ _1\"></span>ritte da Banco Desio,<span class=\"_ _324\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff29\"><span class=\"ff2a\"><span class=\"_ _1\"></span> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _147\"> </span><span class=\"ff29\">Cl<span class=\"_ _1\"></span>ass B Junior (\u20ac <span class=\"_ _1\"></span>198 milioni) sottoscritte da Banco Des<span class=\"_ _1\"></span>io.<span class=\"_ _324\"> </span></span></span><span class=\"ff8\"><span class=\"ff29\"><span class=\"_ _1\"></span><span class=\"ff2a\"> </span></span></span>Le <span class=\"_ _0\"></span>notes <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Clas<span class=\"_ _1\"></span>se <span class=\"_ _0\"></span>A2, <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>ultano <span class=\"_ _2\"></span>interament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sottoscritte <span class=\"_ _0\"></span>dall\u2019Originator B<span class=\"_ _0\"></span>anco <span class=\"_ _0\"></span>Desio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>al 31 <span class=\"_ _2\"></span>dicembre 2024,<span class=\"_ _324\"> </span> non risultano essere state utiliz<span class=\"_ _1\"></span>zate in nessuna operazione di long<span class=\"_ _1\"></span>-term repo.<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> Operazioni di aut<span class=\"_ _0\"></span>o-cartolarizza<span class=\"_ _0\"></span>zione non cancellate<span class=\"_ _0\"></span> dal bilan<span class=\"_ _0\"></span>cio<span class=\"_ _324\"> </span> Societ\u00e0 Veicolo Originator<span class=\"_ _324\"> </span> Data emissione<span class=\"_ _0\"></span> titoli Operazione<span class=\"_ _324\"> </span> Tipologia di<span class=\"_ _324\"> </span> cartolarizzazion<span class=\"_ _0\"></span>e<span class=\"_ _324\"> </span> Desio SME SPV S.r<span class=\"_ _0\"></span>.l.<span class=\"_ _324\"> </span> Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>della<span class=\"_ _324\"> </span> Brianza S.p.A.<span class=\"_ _324\"> </span> Febbraio <span class=\"ls3f\">202</span>4<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> Desio SME<span class=\"_ _324\"> </span> Crediti in bonis<span class=\"_ _324\"> </span><span class=\"_ _0\"></span> Il <span class=\"_ _3\"></span>valore <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>Notes <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Classe <span class=\"_ _3\"></span>A, <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>risulta <span class=\"_ _1\"></span>rappre<span class=\"_ _1\"></span>sentato <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>seguente<span class=\"_ _324\"> </span><span class=\"_ _1\"></span> tabella.  <table class=\"s we95 hb12\" id=\"_ff71b6bc-dc8f-4974-a1dd-4e77a42715db\"><tr><td class=\"c x83f y3d3a w73c h24f\"><div class=\"t m0 x67 h7c ye29 ff3 fse fc0 sc0 ls0 ws0\">Originator </div></td><td class=\"c x840 y3d3a w73d h24f\"><div class=\"t m0 xb6 h7c ye29 ff3 fse fc0 sc0 ls11a ws0\">  <span class=\"ls0\">Valore 31.1<span class=\"_ _0\"></span>2.2024</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x83f y3d3b w73c h24f\"><div class=\"t m0 x67 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">Banco Desio S.<span class=\"_ _0\"></span>p.A. </div></td><td class=\"c x840 y3d3b w73d h24f\"><div class=\"t m0 x33 h3b ye29 ff2 fse fc0 sc0 ls0 ws0\">87.210 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-781": {
   "value": "A. Informazioni di natura q<span class=\"_ _1\"></span>ualitativa Il Gruppo Banco Desio dedica pri<span class=\"_ _1\"></span>maria attenzione al capi<span class=\"_ _1\"></span>tale proprio, consapevole sia della sua funzi<span class=\"_ _1\"></span>one come <span class=\"_ _3\"></span>fattore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>presidi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>fiducia <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>propri <span class=\"_ _3\"></span>stakeholder, <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>utilizzabile <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>assorbire <span class=\"_ _1\"></span>eventuali perdite, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019<span class=\"_ _1\"></span>importanza dello <span class=\"_ _2\"></span>stess<span class=\"_ _1\"></span><span class=\"ff2\">o nella <span class=\"_ _2\"></span>gestion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fini <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>ettamente operativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>di sviluppo <span class=\"_ _0\"></span>aziendale.<span class=\"_ _1\"></span> </span>Un buo<span class=\"_ _1\"></span>n li<span class=\"_ _1\"></span>vello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonializz<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>consente, <span class=\"_ _1\"></span>infatti, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>affrontare <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>svi<span class=\"_ _1\"></span>luppo az<span class=\"_ _1\"></span>iendale con <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ecessari margini di autonomia e preservar<span class=\"_ _1\"></span>e la stabilit\u00e0 del Gruppo.<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>politica <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>pertanto <span class=\"_ _3\"></span>quella <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>attribuire <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>rilevante <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>iorit\u00e0 <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>capitale <span class=\"_ _3\"></span>proprio <span class=\"_ _1\"></span>per utilizzarlo al meglio nell\u2019espansione dell\u2019attivi<span class=\"_ _1\"></span>t\u00e0.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>nozione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>contabile utilizzata <span class=\"_ _2\"></span>dal Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>data dalla <span class=\"_ _2\"></span>somma alge<span class=\"_ _0\"></span>brica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>segu<span class=\"_ _1\"></span>enti <span class=\"_ _0\"></span>voci del <span class=\"_ _2\"></span>passivo di <span class=\"_ _2\"></span>Stato <span class=\"_ _2\"></span>patrimoniale: <span class=\"_ _2\"></span>Capit<span class=\"_ _1\"></span>ale, <span class=\"_ _2\"></span>Riserve <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>valutazione, <span class=\"_ _2\"></span>Riserve, <span class=\"_ _0\"></span>Sovrapprezzi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>emissio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Uti<span class=\"_ _1\"></span>le d\u2019esercizio.<span class=\"_ _324\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-635": {
   "value": "PARTE <span class=\"_ _2\"></span>G <span class=\"_ _2\"></span><span class=\"ff4\">\u2013<span class=\"ff3\"> <span class=\"_ _c\"></span>OPERAZIONI <span class=\"_ _2\"></span>DI <span class=\"_ _2\"></span>AGGRE<span class=\"ff4\">GAZIONE <span class=\"_ _2\"></span>RIGUARDANTI <span class=\"_ _c\"></span>IMPRESE <span class=\"_ _2\"></span>O <span class=\"_ _2\"></span>RAMI <span class=\"_ _2\"></span>D\u2019AZIENDA <span class=\"ff3\"> </span></span></span></span>Sezione 1 <span class=\"ff4\">\u2013</span> Operazioni rea<span class=\"_ _1\"></span>lizzate durante <span class=\"_ _1\"></span><span class=\"ff4\">l\u2019esercizio</span> 1.1 Operazioni di aggregazione In <span class=\"_ _2\"></span>data <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>maggio <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>completament<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>iter <span class=\"_ _2\"></span>autori<span class=\"_ _1\"></span>zzativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esecuzione <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _2\"></span>Ac<span class=\"_ _1\"></span>cordi<span class=\"_ _1\"></span> comunicati <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>mercato <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>gennaio <span class=\"_ _1\"></span>u.s<span class=\"_ _1\"></span>., <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>esecuzione <span class=\"_ _1\"></span>all\u2019a<span class=\"_ _1\"></span>ccordo <span class=\"_ _3\"></span>strategico <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>cui Banco Desio <span class=\"_ _1\"></span>ha acquisito, p<span class=\"_ _1\"></span>rincipalmente attraverso <span class=\"_ _1\"></span>la s<span class=\"_ _1\"></span>ottoscrizione di un <span class=\"_ _1\"></span>aumento di <span class=\"_ _1\"></span>capitale riservato per <span class=\"_ _2c\"> </span>6,4  milioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>euro, <span class=\"_ _2c\"> </span>l\u201989,23%  del <span class=\"_ _2d\"> </span>capitale  sociale <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Dynamica  Retail <span class=\"_ _2d\"> </span>S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _2c\"> </span>(l\u2019\u201cOperazio<span class=\"_ _1\"></span>ne\u201d) <span class=\"_ _2c\"> </span>con l\u2019ingresso di <span class=\"_ _0\"></span>Dynamica <span class=\"_ _0\"></span>Retail S.p.A. <span class=\"_ _2\"></span>(\u201cD<span class=\"_ _1\"></span>ynamica\u201d), nonch\u00e9 <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ella sua <span class=\"_ _0\"></span>controllata Dynamica <span class=\"_ _2\"></span>R<span class=\"_ _1\"></span>etail Agenzia in <span class=\"_ _29\"></span>Attivit\u00e0 <span class=\"_ _29\"></span>Finanziaria <span class=\"_ _29\"></span>S.r.l. <span class=\"_ _29\"></span><span class=\"ff5\">(insieme <span class=\"_ _29\"></span>\u201cGruppo <span class=\"_ _29\"></span>Dynamica\u201d)<span class=\"_ _1\"></span></span>, <span class=\"_ _29\"></span>nel <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erimetro <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Gruppo <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3b\"> </span>dal <span class=\"_ _29\"></span>1\u00b0 giugno 2024.  Si <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>corda <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _1\"></span>Accor<span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>suo <span class=\"_ _3\"></span>tempo <span class=\"_ _1\"></span>sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _3\"></span>tra <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>Parti <span class=\"_ _1\"></span>prevedono <span class=\"_ _3\"></span>altres\u00ec <span class=\"_ _3\"></span>un\u2019opzione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>acquisto <span class=\"_ _3\"></span>a favore <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>esercitare <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>partire <span class=\"_ _3\"></span>dall\u2019approva<span class=\"_ _1\"></span>zione <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>bilancio <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>elativo <span class=\"_ _3\"></span>all\u2019esercizio <span class=\"_ _1\"></span>chius<span class=\"_ _1\"></span>o al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2025<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>avente ad <span class=\"_ _2\"></span>oggetto <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>rimanenti, <span class=\"_ _2\"></span>il cui <span class=\"_ _2\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _2\"></span>determinato sulla<span class=\"_ _0\"></span> base dei risultati di Dynamica e degli obiett<span class=\"_ _1\"></span>ivi di business condivisi. <span class=\"_ _1\"></span> Dynamica <span class=\"_ _2\"></span>Retail <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>attiva <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>campo <span class=\"_ _2\"></span>dell\u2019erogazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>nanzia<span class=\"_ _1\"></span>menti <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>clientela <span class=\"_ _2\"></span>privat<span class=\"_ _1\"></span>a garantiti <span class=\"_ _10\"> </span>dalla <span class=\"_ _10\"> </span>cessione <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>quinto <span class=\"_ _10\"> </span>dello <span class=\"_ _10\"> </span>stipendio <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>delegazione <span class=\"_ _8e\"> </span>di <span class=\"_ _10\"> </span>p<span class=\"_ _1\"></span>agamento. <span class=\"_ _10\"> </span>L\u2019Operazio<span class=\"_ _1\"></span>ne contribuisce <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Piano Industriale <span class=\"_ _2\"></span>\u201c<span class=\"_ _1\"></span>Beyond 2026\u201d, <span class=\"_ _2\"></span>in particolare <span class=\"_ _2\"></span>nelle <span class=\"_ _0\"></span>attivit\u00e0 di <span class=\"_ _2\"></span>consumer lending  gi\u00e0  presidiate  dalla  controllata  Fides  S<span class=\"_ _0\"></span>.p.A.  che  avr\u00e0  un  ruolo  centrale  nell\u2019integrazione  di Dynamica nel Gruppo. La contabilizzazione dell\u2019ope<span class=\"_ _1\"></span>razione di aggregazione e il proc<span class=\"_ _1\"></span>esso di Purchase Price Allocatio<span class=\"_ _1\"></span>n (PPA)<span class=\"_ _1\"></span><span class=\"ff12\"> </span>L\u2019acquisizione del controll<span class=\"_ _1\"></span>o di Dynamica si \u00e8<span class=\"_ _1\"></span> configurata come \u201cbus<span class=\"_ _1\"></span>iness combination\u201d (o a<span class=\"_ _1\"></span>ggregazione<span class=\"_ _1\"></span> aziendale) <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>contabilizzarsi <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _1\"></span>all\u2019IFRS <span class=\"_ _1\"></span>3 <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>metodo dell\u2019acquisiz<span class=\"_ _1\"></span>ione. In base a tale metodo occorre pro<span class=\"_ _1\"></span>cedere a:  \u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff5\">identificare l\u2019acquir<span class=\"_ _1\"></span>ente e la data dell\u2019acquis<span class=\"_ _1\"></span>izione; <span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff5\">determinar<span class=\"_ _1\"></span>e il costo dell\u2019acquisiz<span class=\"_ _1\"></span>ione; <span class=\"ff2\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff5\">allo<span class=\"_ _1\"></span>care <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>costo <span class=\"_ _47\"> </span>dell\u2019acquisizione <span class=\"_ _40\"> </span>(cosiddetta <span class=\"_ _40\"> </span>\u201cPur<span class=\"_ _1\"></span>chase <span class=\"_ _40\"> </span>Price <span class=\"_ _40\"> </span>Allocati<span class=\"_ _1\"></span>on\u201d, <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _40\"> </span>\u201cPP<span class=\"_ _1\"></span>A\u201d) </span></span>rilevando le attivit\u00e0, le passivit\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0 potenziali ritenute identificabili della societ\u00e0 acqui<span class=\"_ _1\"></span>sita ai <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>izione, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>ec<span class=\"_ _1\"></span>cezione <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>correnti <span class=\"_ _3\"></span>(o <span class=\"_ _1\"></span>gruppi <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> dismissione) <span class=\"_ _2\"></span>clas<span class=\"_ _1\"></span>sificate <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>po<span class=\"_ _1\"></span>ssedute <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>vendita <span class=\"_ _0\"></span>secondo <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _2\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>5. <span class=\"_ _2\"></span>Queste ultime, <span class=\"_ _3\"></span>infatti, <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>contabilizzate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>vendita. <span class=\"_ _3\"></span>Devono, <span class=\"_ _1\"></span>ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _3\"></span>esse<span class=\"_ _1\"></span>re iscritte eventuali attivit\u00e0 immateriali ancorch\u00e9 no<span class=\"_ _1\"></span>n gi\u00e0 rilevate dal so<span class=\"_ _1\"></span>ggetto acquisito. <span class=\"_ _1\"></span> Ferma <span class=\"_ _2\"></span>restando <span class=\"_ _2\"></span>l\u2019identifica<span class=\"_ _1\"></span>zione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>D<span class=\"_ _1\"></span>esio <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>oggetto <span class=\"_ _2\"></span>acquirente, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata identificata <span class=\"_ _1\"></span>nel 1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>giugno 2024, <span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>le a <span class=\"_ _1\"></span>dire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>perfezionata l\u2019<span class=\"_ _1\"></span>operazione. <span class=\"_ _1\"></span>\u00c8 <span class=\"_ _1\"></span>dunque da<span class=\"_ _1\"></span> tale <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio <span class=\"_ _2\"></span>(e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cons<span class=\"_ _1\"></span>eguenza <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>Desio) <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>acquisito <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Dynamica Retail <span class=\"_ _2c\"> </span>e <span class=\"_ _2d\"> </span>Dynamica <span class=\"_ _2c\"> </span>Agen<span class=\"_ _1\"></span>zia, <span class=\"_ _2c\"> </span>ai <span class=\"_ _2d\"> </span>sensi  de<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _2c\"> </span>10, <span class=\"_ _2d\"> </span>con <span class=\"_ _2c\"> </span>conseguente <span class=\"_ _2c\"> </span>obbligo  di <span class=\"_ _2d\"> </span>includerle <span class=\"_ _2d\"> </span>nel <span class=\"_ _2c\"> </span>propr<span class=\"_ _1\"></span>io perimetro di consolidamento. <span class=\"_ _1\"></span> Ai fini del processo di PPA e del primo consolidamento<span class=\"_ _1\"></span> nel bilancio consolidato del Gruppo Banco Desio, si \u00e8 fatto riferimento alla situazione patrimoniale delle due entit\u00e0 predisposta al 31 maggio 2024, mentre il risultato <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _1\"></span>nel bila<span class=\"_ _1\"></span>ncio <span class=\"_ _3\"></span>consolidato <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>incluso <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>partire <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>1\u00b0<span class=\"_ _1\"></span> giugno 2024.  Il <span class=\"_ _29\"></span>costo <span class=\"_ _29\"></span>dell\u2019acquisizione, <span class=\"_ _29\"></span>pari <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>7,6 <span class=\"_ _29\"></span>milio<span class=\"_ _1\"></span>ni, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _29\"></span>determinato <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>parti<span class=\"_ _1\"></span>re <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>corrispettivo <span class=\"_ _29\"></span>tr<span class=\"_ _1\"></span>asferito <span class=\"_ _29\"></span>alla data <span class=\"_ _2c\"> </span>del <span class=\"_ _2d\"> </span>clo<span class=\"_ _1\"></span>sing <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>l\u201989,23% <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>capitale <span class=\"_ _2c\"> </span>sociale <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Dynamica <span class=\"_ _2c\"> </span>Retail. <span class=\"_ _2c\"> </span>Una<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>volta <span class=\"_ _2c\"> </span>definito <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>costo <span class=\"_ _2c\"> </span>di acquisizione <span class=\"_ _3\"></span>(di cui <span class=\"_ _3\"></span>1,2 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>subentro <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>ote <span class=\"_ _1\"></span>partecipat<span class=\"_ _1\"></span>ive <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>cuni <span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>ionisti <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>6,4 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>per la <span class=\"_ _1\"></span>sottoscrizione <span class=\"_ _1\"></span>dell\u2019aume<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>capitale riservato)<span class=\"_ _1\"></span><span class=\"ff2\">, <span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>allocato <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>oggetto di </span>acquisizione rettificato per tener conto del fair<span class=\"_ _1\"></span> value delle attivit\u00e0 e pas<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ivit\u00e0 acquisite.  Nella <span class=\"_ _3\"></span>predispo<span class=\"_ _1\"></span>sizione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>presente <span class=\"_ _29\"></span>Relazione <span class=\"_ _29\"></span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _29\"></span>annuale, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>tata <span class=\"_ _29\"></span>eff<span class=\"_ _1\"></span>ettuata <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>Purchase <span class=\"_ _29\"></span>Price Allocation  (PPA) <span class=\"_ _3d\"> </span>definitiva <span class=\"_ _3d\"> </span>(conformemente  all\u2019IFR<span class=\"_ _1\"></span>S  3 <span class=\"_ _3d\"> </span>Aggregazioni <span class=\"_ _3d\"> </span>aziendali) <span class=\"_ _3d\"> </span>che  ha <span class=\"_ _3d\"> </span>condotto <span class=\"_ _3d\"> </span>ad evidenziare un \u201cgain from a bargain purchase\u201d, o b<span class=\"_ _1\"></span>adwi<span class=\"_ _1\"></span><span class=\"ff2\">ll o negative goodwill<span class=\"_ _1\"></span>.  </span>La determinazione <span class=\"_ _0\"></span>degli impatti del <span class=\"_ _2\"></span>processo di PPA ha <span class=\"_ _2\"></span>comportat<span class=\"_ _1\"></span>o la <span class=\"_ _0\"></span>necessit\u00e0 di <span class=\"_ _0\"></span>avvalersi in <span class=\"_ _2\"></span>alc<span class=\"_ _1\"></span>uni casi del <span class=\"_ _2\"></span>supporto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>qualif<span class=\"_ _1\"></span>icati <span class=\"_ _2\"></span>esperti <span class=\"_ _2\"></span>indipendenti, <span class=\"_ _2\"></span>m<span class=\"_ _1\"></span>ediante <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>qual<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>proc<span class=\"_ _1\"></span>eduto <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>determinazio<span class=\"_ _1\"></span>ne, <span class=\"_ _2\"></span>anche con <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>supporto <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>strutture <span class=\"_ _0\"></span>interne <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Banco Desio, <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fa<span class=\"_ _1\"></span>ir <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>talune <span class=\"_ _2\"></span>poste<span class=\"_ _1\"></span> patrimoniali. Le <span class=\"_ _2\"></span>restanti poste <span class=\"_ _2\"></span>patrimoniali sono <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>tate <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>internamente dalle <span class=\"_ _2\"></span>strutt<span class=\"_ _1\"></span>ure <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Ba<span class=\"_ _1\"></span>nco <span class=\"_ _0\"></span>Desio.<span class=\"_ _1\"></span> Con riferimento <span class=\"_ _1\"></span>al periodo<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>entro il <span class=\"_ _1\"></span>quale ottenere <span class=\"_ _1\"></span>le info<span class=\"_ _1\"></span>rmazioni necessarie <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>effettuare la <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>fair <span class=\"_ _3f\"> </span>value <span class=\"_ _3f\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3f\"> </span>e <span class=\"_ _2d\"> </span>passivit\u00e0 <span class=\"_ _3f\"> </span>identificabil<span class=\"_ _1\"></span>i <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span>sogget<span class=\"_ _1\"></span>to <span class=\"_ _3f\"> </span>acquisit<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>e <span class=\"_ _3f\"> </span>terminare <span class=\"_ _3f\"> </span>i<span class=\"_ _1\"></span>l processo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>PPA, <span class=\"_ _1\"></span>l\u2019IFRS <span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>prevede <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span><span class=\"ff2\">al<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>eriodo <span class=\"_ _1\"></span>termini <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>appena <span class=\"_ _1\"></span>l'acqui<span class=\"_ _1\"></span>rente <span class=\"_ _1\"></span>abbia <span class=\"_ _1\"></span>ricevuto<span class=\"_ _1\"></span> tut<span class=\"_ _1\"></span>te </span>le <span class=\"_ _2d\"> </span>informazio<span class=\"_ _1\"></span>ni <span class=\"_ _2d\"> </span>necessarie <span class=\"_ _2c\"> </span>in <span class=\"_ _2d\"> </span>essere <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>data <span class=\"_ _2d\"> </span>di <span class=\"_ _2c\"> </span>acquis<span class=\"_ _1\"></span>izione <span class=\"_ _2d\"> </span>o <span class=\"_ _2c\"> </span>abbia <span class=\"_ _2c\"> </span>appurato <span class=\"_ _2d\"> </span>che <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2d\"> </span>possibil<span class=\"_ _1\"></span>e ottenere <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ggiori <span class=\"_ _3\"></span>informazioni <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>effettuare <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>valutazio<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>poste <span class=\"_ _3\"></span>acquisite. <span class=\"_ _1\"></span>In <span class=\"_ _3\"></span>ogni<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>caso <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>periodo di valutazione non pu\u00f2 protr<span class=\"_ _1\"></span>arsi per oltre un anno dalla data di acqui<span class=\"_ _1\"></span>sizione. <span class=\"_ _1\"></span> Relativamente <span class=\"_ _2c\"> </span>all\u2019<span class=\"_ _1\"></span>operazione <span class=\"_ _2c\"> </span>di  acquisizione <span class=\"_ _2c\"> </span>del  controllo <span class=\"_ _2c\"> </span>di  Dynamica, <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>periodo  di <span class=\"_ _2c\"> </span>valutazione  e<span class=\"_ _0\"></span>, conseguentemente <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>PP<span class=\"_ _1\"></span>A, s<span class=\"_ _1\"></span>ono <span class=\"_ _1\"></span>terminati <span class=\"_ _1\"></span>l\u201911<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>febbraio <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>approvazio<span class=\"_ _1\"></span>ne da <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>te del Consiglio <span class=\"_ _1\"></span>di Amministraz<span class=\"_ _1\"></span>ione dei ris<span class=\"_ _1\"></span>ultati d\u2019eser<span class=\"_ _1\"></span><span class=\"ff2\">cizio <span class=\"_ _1\"></span>e consolidati di <span class=\"_ _1\"></span>Banco Desio <span class=\"_ _1\"></span>al 31 dicembre <span class=\"_ _1\"></span>2024, </span>in <span class=\"_ _3b\"></span>quanto, <span class=\"_ _3b\"></span>a <span class=\"_ _3b\"></span>tale <span class=\"_ _3b\"> </span>data, <span class=\"_ _3b\"> </span>tutte <span class=\"_ _3b\"> </span>le <span class=\"_ _3b\"></span>attivit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>identificazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"></span>delle <span class=\"_ _29\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"> </span>acquisite <span class=\"_ _3b\"> </span>(comprese quelle potenziali) e di misuraz<span class=\"_ _1\"></span>ione del fair value delle stesse ris<span class=\"_ _1\"></span>ultano terminate. <span class=\"_ _1\"></span> In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>Deloitte <span class=\"_ _0\"></span>(primario <span class=\"_ _0\"></span>esperto <span class=\"_ _0\"></span>indipendente attivo <span class=\"_ _2\"></span>nel settore <span class=\"_ _2\"></span>del Financial <span class=\"_ _2\"></span>Advisory) ha <span class=\"_ _2\"></span>ritenuto di <span class=\"_ _29\"></span>avere <span class=\"_ _3b\"> </span>tutti <span class=\"_ _3b\"></span>gli <span class=\"_ _29\"></span>elementi <span class=\"_ _3b\"></span>necessari <span class=\"_ _29\"></span>per <span class=\"_ _3b\"> </span>la <span class=\"_ _29\"></span>determin<span class=\"_ _1\"></span>azione <span class=\"_ _3b\"></span>del <span class=\"_ _29\"></span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"> </span>attivit\u00e0 <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"></span>passivit\u00e0,<span class=\"_ _0\"></span> concludendo cos\u00ec le propr<span class=\"_ _1\"></span>ie attivit\u00e0 di stima<span class=\"_ _1\"></span> delle attivit\u00e0 acquis<span class=\"_ _1\"></span>ite e delle passivit\u00e0 assunte<span class=\"_ _324\"> </span>95<span class=\"_ _324\"> </span>. <span class=\"ls0\"> </span>Si <span class=\"_ _3f\"> </span>riport<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>seguito <span class=\"_ _2d\"> </span>la <span class=\"_ _3f\"> </span>s<span class=\"_ _1\"></span>ituazione <span class=\"_ _3f\"> </span>patrimonial<span class=\"_ _1\"></span>e <span class=\"_ _3f\"> </span>del <span class=\"_ _2d\"> </span>Gruppo <span class=\"_ _2d\"> </span>Dynamica <span class=\"_ _3f\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ata <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>acquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>con <span class=\"_ _2d\"> </span>il confronto <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>valori <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>abili <span class=\"_ _1\"></span>rivenienti <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>bilancio <span class=\"_ _3\"></span>IAS / <span class=\"_ _3\"></span>IFRS e <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>relativi <span class=\"_ _3\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>rivenienti <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>processo di allocazione de<span class=\"ff5\">l costo dell\u2019<span class=\"_ _1\"></span>acquisizione </span>definiti<span class=\"_ _1\"></span>va. Euro/000 <table class=\"s wed2 hb19\" id=\"_6325bb60-91cf-4df3-ab23-d49c15348c4e\"><tr><td class=\"c x259 y3da0 w65b h735\"><div class=\"t m0 xdd h76f y1dc1 ff2c fse fc0 sc0 ls0 ws0\">Voci dell'attivo </div></td><td></td><td></td><td></td><td class=\"c x7c9 y3da2 wed3 hb1a\"><div class=\"t m0 x23f h76f y3da1 ff2c fse fc0 sc0 ls0 ws0\">Gruppo</div></td><td class=\"c x87d y3da3 wed4 hb1a\"><div class=\"t m0 x23f h76f y3da1 ff2c fse fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _324\"> </span></div></td><td class=\"c x87e y3da3 wed5 hb1a\"><div class=\"t m0 x23f h76f y3da1 ff2c fse fc0 sc0 ls0 ws0\">FV di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x87f y3da4 wed6 hb1a\"><div class=\"t m0 x23f h76f y3da1 ff2c fse fc0 sc0 ls0 ws0\">Dynamica<span class=\"_ _324\"> </span></div></td><td class=\"c x880 y3da5 wed7 hb1a\"><div class=\"t m0 x23f h76f y3da1 ff2c fse fc0 sc0 ls145 ws0\">FV<span class=\"_ _324\"> </span></div></td><td class=\"c x7e9 y3da5 wed8 hb1a\"><div class=\"t m0 x23f h76f y3da1 ff2c fse fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x241 y3da7 wed9 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls146 ws0\">10.<span class=\"_ _324\"> </span></div><div class=\"t m0 x881 h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">Cassa e disponibili<span class=\"_ _0\"></span>t\u00e0 liquide<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x675 y3da8 w147 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">4.843  </div></td><td class=\"c x882 y3da8 w533 h57f\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3da8 w75c h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">4.843  </div></td></tr><tr><td class=\"c x259 y3da9 w75d h64b\"><div class=\"t m0 x67 h76e ydf3 ff2b fse fc0 sc0 ls146 ws0\">20.<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x883 y3daa weda ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al fair v<span class=\"_ _0\"></span>alue con imp<span class=\"_ _0\"></span>atto a conto<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x675 y3da9 w147 h64b\"><div class=\"t m0 xbe h76e ydf3 ff2b fse fc0 sc0 ls0 ws0\">15.286  </div></td><td class=\"c x882 y3da9 w533 h64b\"><div class=\"t m0 x36 h76e ydf3 ff2b fse fc0 sc0 ls146 ws0\">561 <span class=\"ls0\"> </span></div></td><td class=\"c x426 y3da9 w75c h64b\"><div class=\"t m0 xbe h76e ydf3 ff2b fse fc0 sc0 ls0 ws0\">15.847  </div></td></tr><tr><td></td><td></td><td class=\"c x883 y3933 wedb ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">economico<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x884 y3dab wedc ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">a)<span class=\"_ _324\"> </span></div></td><td class=\"c x885 y3dab wedd ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">attivit\u00e0 finanziari<span class=\"_ _0\"></span>e detenut<span class=\"_ _0\"></span>e per la <span class=\"_ _0\"></span>negoziazione<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x675 y3dac w147 h57f\"><div class=\"t m0 xbe h76e y101 ff2b fse fc0 sc0 ls0 ws0\">15.211  </div></td><td class=\"c x882 y3dac w533 h57f\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3dac w75c h57f\"><div class=\"t m0 xbe h76e y101 ff2b fse fc0 sc0 ls0 ws0\">15.211  </div></td></tr><tr><td></td><td class=\"c x884 y3dad wede ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">c)</div></td><td class=\"c x886 y3dad wedf ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">altre attivit\u00e0 f<span class=\"_ _0\"></span>inanziarie obbliga<span class=\"_ _0\"></span>toriamente valuta<span class=\"_ _0\"></span>te al fair value<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x675 y3dae w147 h57f\"><div class=\"t m0 x22 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">75 <span class=\"ls0\"> </span></div></td><td class=\"c x882 y3dae w533 h57f\"><div class=\"t m0 x36 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">561 <span class=\"ls0\"> </span></div></td><td class=\"c x426 y3dae w75c h57f\"><div class=\"t m0 x36 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">636 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x241 y3daf wee0 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls146 ws0\">40.<span class=\"_ _324\"> </span></div><div class=\"t m0 x881 h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie <span class=\"_ _0\"></span>valutate al costo<span class=\"_ _0\"></span> ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td></td><td class=\"c x675 y3db0 w147 h57f\"><div class=\"t m0 xbe h76e y101 ff2b fse fc0 sc0 ls0 ws0\">90.396  </div></td><td class=\"c x882 y3db0 w533 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">2.294  </div></td><td class=\"c x426 y3db0 w75c h57f\"><div class=\"t m0 xbe h76e y101 ff2b fse fc0 sc0 ls0 ws0\">92.690  </div></td></tr><tr><td></td><td class=\"c x884 y3db1 wedc ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">a)<span class=\"_ _324\"> </span></div></td><td class=\"c x885 y3db1 wee1 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">crediti verso <span class=\"_ _0\"></span>banche<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x675 y3db2 w147 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">5.871  </div></td><td class=\"c x882 y3db2 w533 h57f\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3db2 w75c h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">5.871  </div></td></tr><tr><td></td><td class=\"c x884 y3db3 wee2 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">b)</div></td><td class=\"c x887 y3db3 wee3 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">cr<span class=\"_ _0\"></span>editi verso clientela<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x675 y3db4 w147 h57f\"><div class=\"t m0 xbe h76e y101 ff2b fse fc0 sc0 ls0 ws0\">84.525  </div></td><td class=\"c x882 y3db4 w533 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">2.294  </div></td><td class=\"c x426 y3db4 w75c h57f\"><div class=\"t m0 xbe h76e y101 ff2b fse fc0 sc0 ls0 ws0\">86.819  </div></td></tr><tr><td class=\"c x241 y3db5 wee4 ha55\" colspan=\"2\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls146 ws0\">90.<span class=\"_ _324\"> </span></div><div class=\"t m0 x888 h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x675 y3db6 w147 h57f\"><div class=\"t m0 x36 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">531 <span class=\"ls0\"> </span></div></td><td class=\"c x882 y3db6 w533 h57f\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3db6 w75c h57f\"><div class=\"t m0 x36 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">531 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3db7 w75d h57f\"><div class=\"t m0 xdd h76e y101 ff2b fse fc0 sc0 ls146 ws0\">100.<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x889 y3db7 w75e h57f\"><div class=\"t m0 xee h76e y101 ff2b fse fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _0\"></span> </div></td><td class=\"c x675 y3db7 w147 h57f\"><div class=\"t m0 x36 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">288 <span class=\"ls0\"> </span></div></td><td class=\"c x882 y3db7 w533 h57f\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3db7 w75c h57f\"><div class=\"t m0 x36 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">288 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3db8 w75d h57f\"><div class=\"t m0 xdd h76e y101 ff2b fse fc0 sc0 ls146 ws0\">110.<span class=\"ls0\"> </span></div></td><td class=\"c x889 y3db8 w75e h57f\"><div class=\"t m0 x30 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">Attivit\u00e0 fiscali<span class=\"_ _0\"></span> </div></td><td></td><td></td><td class=\"c x675 y3db8 w147 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">5.497  </div></td><td class=\"c x882 y3db8 w533 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">2.956  </div></td><td class=\"c x426 y3db8 w75c h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">8.453  </div></td></tr><tr><td></td><td></td><td class=\"c x883 y3db9 wedc ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">a)</div></td><td class=\"c x88a y3db9 wee5 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">corr<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span></div></td><td class=\"c x675 y3dba w147 h57f\"><div class=\"t m0 x22 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">78 <span class=\"ls0\"> </span></div></td><td class=\"c x882 y3dba w533 h57f\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3dba w75c h57f\"><div class=\"t m0 x22 h76e y101 ff2b fse fc0 sc0 ls146 ws0\">78 <span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x883 y3dbb wee2 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">b)</div></td><td class=\"c x88b y3dbb wee6 ha55\"><div class=\"t m0 x23f h76e y3da6 ff2b fse fc0 sc0 ls0 ws0\">an<span class=\"_ _0\"></span>ticipate<span class=\"_ _324\"> </span></div></td><td class=\"c x675 y3dbc w147 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">5.419  </div></td><td class=\"c x882 y3dbc w533 h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">2.956  </div></td><td class=\"c x426 y3dbc w75c h57f\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">8.375  </div></td></tr><tr><td class=\"c x259 y3dbd w75d h751\"><div class=\"t m0 xdd h76e y101 ff2b fse fc0 sc0 ls146 ws0\">130.<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x889 y3dbd w75e h751\"><div class=\"t m0 xdd h76e y101 ff2b fse fc0 sc0 ls0 ws0\">Altre attivit\u00e0 </div></td><td></td><td class=\"c x675 y3dbd w147 h751\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">2.608  </div></td><td class=\"c x882 y3dbd w533 h751\"><div class=\"t m0 x25 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x426 y3dbd w75c h751\"><div class=\"t m0 x151 h76e y101 ff2b fse fc0 sc0 ls0 ws0\">2.608  </div></td></tr><tr><td class=\"c x259 y3dbe w65b h57f\"><div class=\"t m0 xdd h76f y101 ff2c fse fc0 sc0 ls0 ws0\">Totale dell'attiv<span class=\"_ _0\"></span>o </div></td><td></td><td></td><td></td><td class=\"c x675 y3dbe w147 h57f\"><div class=\"t m0 x35 h76f y101 ff2c fse fc0 sc0 ls0 ws0\">119.449  </div></td><td class=\"c x882 y3dbe w533 h57f\"><div class=\"t m0 x2e h76f y101 ff2c fse fc0 sc0 ls0 ws0\">5.811  </div></td><td class=\"c x426 y3dbe w75c h57f\"><div class=\"t m0 x35 h76f y101 ff2c fse fc0 sc0 ls0 ws0\">125.260  </div></td></tr></table>Euro/000 <table class=\"s wee7 hb1b\" id=\"_2c0b8b58-137e-4dd5-bf25-e234b56766b4\"><tr><td class=\"c x259 y3dbf w75f h67f\"><div class=\"t m0 xdd h76f y11d7 ff2c fse fc0 sc0 ls0 ws0\">Voci del passivo<span class=\"_ _0\"></span> e del patrimo<span class=\"_ _0\"></span>nio netto </div></td><td></td><td></td><td class=\"c x88c y3dc1 wed3 hb1c\"><div class=\"t m0 x23f h76f y3dc0 ff2c fse fc0 sc0 ls0 ws0\">Gruppo</div></td><td class=\"c x88d y3dc2 wed4 hb1d\"><div class=\"t m0 x23f h76f y3dc0 ff2c fse fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _324\"> </span></div></td><td class=\"c x5cc y3dc2 wed5 hb1d\"><div class=\"t m0 x23f h76f y3dc0 ff2c fse fc0 sc0 ls0 ws0\">FV di<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x88e y3dc3 wed6 hb1c\"><div class=\"t m0 x23f h76f y3dc0 ff2c fse fc0 sc0 ls0 ws0\">Dynamica<span class=\"_ _324\"> </span></div></td><td class=\"c x88f y3dc4 wed7 hb1c\"><div class=\"t m0 x23f h76f y3dc0 ff2c fse fc0 sc0 ls145 ws0\">FV<span class=\"_ _324\"> </span></div></td><td class=\"c x890 y3dc4 wed8 hb1c\"><div class=\"t m0 x23f h76f y3dc0 ff2c fse fc0 sc0 ls0 ws0\">acquisizione<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x241 y3dc6 wee8 ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls146 ws0\">10.<span class=\"_ _324\"> </span></div><div class=\"t m0 x881 h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziari<span class=\"_ _0\"></span>e valutate al cos<span class=\"_ _0\"></span>to ammortizzato<span class=\"_ _324\"> </span></div></td><td></td><td></td><td class=\"c x5d1 y3dc7 w760 h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">88.669  </div></td><td class=\"c x5c8 y3dc7 w761 h6e3\"><div class=\"t m0 x4f h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">(2.820)  </div></td><td class=\"c x6e8 y3dc7 w54b h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">85.849  </div></td></tr><tr><td></td><td class=\"c x884 y3dc8 wedc ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">a)<span class=\"_ _324\"> </span></div></td><td class=\"c x885 y3dc8 wee9 ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">debiti verso <span class=\"_ _0\"></span>banche<span class=\"_ _324\"> </span></div></td><td class=\"c x5d1 y3dc9 w760 h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">15.397  </div></td><td class=\"c x5c8 y3dc9 w761 h6e3\"><div class=\"t m0 x3 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3dc9 w54b h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">15.397  </div></td></tr><tr><td></td><td class=\"c x884 y3dca wee2 ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">b)</div></td><td class=\"c x887 y3dca weea ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>ebiti verso clientela<span class=\"_ _324\"> </span></div></td><td class=\"c x5d1 y3dcb w760 h6ee\"><div class=\"t m0 xa8 h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">73.272  </div></td><td class=\"c x5c8 y3dcb w761 h6ee\"><div class=\"t m0 x4f h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">(2.820)  </div></td><td class=\"c x6e8 y3dcb w54b h6ee\"><div class=\"t m0 xa8 h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">70.452  </div></td></tr><tr><td class=\"c x241 y3dcc weeb ha66\" colspan=\"2\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls146 ws0\">60.<span class=\"_ _324\"> </span></div><div class=\"t m0 x881 h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">Passivit\u00e0 fiscali<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5d1 y3dcd w760 h6e3\"><div class=\"t m0 x138 h76e yf4 ff2b fse fc0 sc0 ls146 ws0\">115 <span class=\"ls0\"> </span></div></td><td class=\"c x5c8 y3dcd w761 h6e3\"><div class=\"t m0 x4e h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">2.554  </div></td><td class=\"c x6e8 y3dcd w54b h6e3\"><div class=\"t m0 x4e h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">2.669  </div></td></tr><tr><td></td><td class=\"c x884 y3dce wedc ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">a)</div></td><td class=\"c x885 y3dce wee5 ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">corr<span class=\"_ _0\"></span>enti<span class=\"_ _324\"> </span></div></td><td class=\"c x5d1 y3dcf w760 h6e3\"><div class=\"t m0 x138 h76e yf4 ff2b fse fc0 sc0 ls146 ws0\">115 <span class=\"ls0\"> </span></div></td><td class=\"c x5c8 y3dcf w761 h6e3\"><div class=\"t m0 x3 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3dcf w54b h6e3\"><div class=\"t m0 x138 h76e yf4 ff2b fse fc0 sc0 ls146 ws0\">115 <span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x884 y3dd0 wee2 ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">b)</div></td><td class=\"c x887 y3dd0 weec ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>ifferite<span class=\"_ _324\"> </span></div></td><td class=\"c x5d1 y3dd1 w760 h6ee\"><div class=\"t m0 x3 h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x5c8 y3dd1 w761 h6ee\"><div class=\"t m0 x4e h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">2.554  </div></td><td class=\"c x6e8 y3dd1 w54b h6ee\"><div class=\"t m0 x4e h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">2.554  </div></td></tr><tr><td class=\"c x241 y323e weed ha66\" colspan=\"2\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls146 ws0\">80.<span class=\"_ _324\"> </span></div><div class=\"t m0 x881 h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5d1 y3dd2 w760 h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">11.739  </div></td><td class=\"c x5c8 y3dd2 w761 h6e3\"><div class=\"t m0 x4f h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">(1.580)  </div></td><td class=\"c x6e8 y3dd2 w54b h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">10.159  </div></td></tr><tr><td class=\"c x241 y3dd3 weee ha66\" colspan=\"2\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls146 ws0\">90.<span class=\"_ _324\"> </span></div><div class=\"t m0 x881 h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">Trattamento di fine <span class=\"_ _0\"></span>rapporto del p<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>rsonale<span class=\"_ _324\"> </span></div></td><td></td><td class=\"c x5d1 y3dd4 w760 h6e3\"><div class=\"t m0 x138 h76e yf4 ff2b fse fc0 sc0 ls146 ws0\">625 <span class=\"ls0\"> </span></div></td><td class=\"c x5c8 y3dd4 w761 h6e3\"><div class=\"t m0 x3 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x6e8 y3dd4 w54b h6e3\"><div class=\"t m0 x138 h76e yf4 ff2b fse fc0 sc0 ls146 ws0\">625 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3dd5 w75d h6ee\"><div class=\"t m0 xdd h76e yf55 ff2b fse fc0 sc0 ls146 ws0\">100.<span class=\"ls0\"> </span></div></td><td class=\"c x889 y3dd5 w762 h6ee\" colspan=\"2\"><div class=\"t m0 xdd h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">Fondi per <span class=\"_ _0\"></span>rischi e oneri </div></td><td class=\"c x5d1 y3dd5 w760 h6ee\"><div class=\"t m0 x4e h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">4.268  </div></td><td class=\"c x5c8 y3dd5 w761 h6ee\"><div class=\"t m0 xa8 h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">10.185  </div></td><td class=\"c x6e8 y3dd5 w54b h6ee\"><div class=\"t m0 xa8 h76e yf55 ff2b fse fc0 sc0 ls0 ws0\">14.454  </div></td></tr><tr><td></td><td class=\"c x884 y3dd6 wede ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">c)<span class=\"_ _324\"> </span></div></td><td class=\"c x886 y3dd6 weef ha66\"><div class=\"t m0 x23f h76e y3dc5 ff2b fse fc0 sc0 ls0 ws0\">altri fond<span class=\"_ _0\"></span>i per rischi e <span class=\"_ _0\"></span>oneri<span class=\"_ _324\"> </span></div></td><td class=\"c x5d1 y3dd7 w760 h6e3\"><div class=\"t m0 x4e h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">4.268  </div></td><td class=\"c x5c8 y3dd7 w761 h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">10.185  </div></td><td class=\"c x6e8 y3dd7 w54b h6e3\"><div class=\"t m0 xa8 h76e yf4 ff2b fse fc0 sc0 ls0 ws0\">14.454  </div></td></tr><tr><td class=\"c x259 y3dd8 w75f h6e3\"><div class=\"t m0 xdd h76f yf4 ff2c fse fc0 sc0 ls0 ws0\">Totale del passi<span class=\"_ _0\"></span>vo </div></td><td></td><td></td><td class=\"c x5d1 y3dd8 w760 h6e3\"><div class=\"t m0 x47 h76f yf4 ff2c fse fc0 sc0 ls0 ws0\">105.416  </div></td><td class=\"c x5c8 y3dd8 w761 h6e3\"><div class=\"t m0 x8f h76f yf4 ff2c fse fc0 sc0 ls0 ws0\">8.339  </div></td><td class=\"c x6e8 y3dd8 w54b h6e3\"><div class=\"t m0 x47 h76f yf4 ff2c fse fc0 sc0 ls0 ws0\">113.755  </div></td></tr></table> [B]  Alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> approvazione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>prese<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>Relazione <span class=\"_ _0\"></span>finanziaria annuale consolidata <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>determinati in <span class=\"_ _2d\"> </span>vi<span class=\"_ _1\"></span>a <span class=\"_ _2c\"> </span>definitiva <span class=\"_ _2c\"> </span>i <span class=\"_ _2d\"> </span>sal<span class=\"_ _1\"></span>di <span class=\"_ _2c\"> </span>patrimoniali <span class=\"_ _2c\"> </span>acquisiti, <span class=\"_ _2c\"> </span>valutati <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>fair <span class=\"_ _2d\"> </span>value <span class=\"_ _2c\"> </span>anche <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>supporto <span class=\"_ _2c\"> </span>d<span class=\"_ _3\"></span><span class=\"ff5\">ell\u2019esperto </span>indipendente, come di seguito<span class=\"_ _1\"></span> indicato \u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff2\">attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3d\"> </span>finanziarie <span class=\"_ _3d\"> </span>valutate <span class=\"_ _3d\"> </span>al <span class=\"_ _3d\"> </span>fair <span class=\"_ _3d\"> </span>value: <span class=\"_ _3d\"> </span>le <span class=\"_ _3d\"> </span>analisi <span class=\"_ _3d\"> </span>condotte <span class=\"_ _3d\"> </span>hanno <span class=\"_ _3d\"> </span>portato <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>identificare <span class=\"_ _3d\"> </span>un<span class=\"_ _1\"></span> </span></span>aggiustamento <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _29\"></span>positivo <span class=\"_ _29\"></span>per <span class=\"_ _3\"></span>0,<span class=\"_ _1\"></span>6 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>relativo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>strumenti <span class=\"_ _3\"></span>finanziari<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(note <span class=\"_ _3\"></span>junior <span class=\"_ _29\"></span>delle cartolarizzazioni <span class=\"_ _1\"></span>Dyret II e Dyret III)<span class=\"ls29\">; </span> \u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff2\">attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tizzato: <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>analisi <span class=\"_ _1\"></span>condotte <span class=\"_ _1\"></span>han<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>portato<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>identificare </span></span>un <span class=\"_ _0\"></span>aggiustamento di <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>positivo per <span class=\"_ _0\"></span>2,3 milioni, <span class=\"_ _0\"></span>di cui -0,3 <span class=\"_ _0\"></span>milioni relativo a <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>trumenti finanziari (note <span class=\"_ _2\"></span>mezz<span class=\"_ _1\"></span>anine <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>senior delle <span class=\"_ _2\"></span>cartolarizzazio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>Dyret <span class=\"_ _2\"></span>II <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Dyret <span class=\"_ _0\"></span>III<span class=\"ls16\">) <span class=\"_ _2\"></span><span class=\"ls0\">e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>+2,6<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>rel<span class=\"_ _1\"></span>ativo <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>portafoglio </span></span>crediti;  \u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff2\">pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _0\"></span>finanziarie valutat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>cos<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>ammortizzato: le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>condotte <span class=\"_ _0\"></span>hanno <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>ortato a <span class=\"_ _2\"></span>identificare </span></span>un aggiusta<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alue po<span class=\"_ _1\"></span>sitivo <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>4,4 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>2,8 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>strumenti <span class=\"_ _1\"></span>finanziari di <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ccolta <span class=\"_ _3\"></span>(note <span class=\"_ _1\"></span>mezzanine <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>senio<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>cartola<span class=\"_ _1\"></span>rizzazione <span class=\"_ _3\"></span>Rainbow) <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>1,6 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>relativi <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>altre passivit\u00e0 verso cessionari; <span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff2\">fondi <span class=\"_ _3\"></span>per <span class=\"_ _29\"></span>rischi <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>oneri: <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>analisi <span class=\"_ _3\"></span>condotte <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>portato <span class=\"_ _3\"></span>a <span class=\"_ _29\"></span>identificare <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>necessit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>maggiori </span></span>accantonamenti <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>10,2 <span class=\"_ _2d\"> </span>milio<span class=\"_ _1\"></span>ni, <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>cui <span class=\"_ _2d\"> </span>8,7 <span class=\"_ _2d\"> </span>milioni <span class=\"_ _2d\"> </span>relativi <span class=\"_ _2d\"> </span>alla <span class=\"_ _2d\"> </span>situazione <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>incertezza <span class=\"_ _2d\"> </span>giuridica<span class=\"_ _1\"></span> afferente all\u2019operativit\u00e0 con <span class=\"_ _0\"></span>la clientela <span class=\"_ _0\"></span>nel compart<span class=\"ff2\">o del credito al<span class=\"_ _0\"></span> consumo <span class=\"_ _0\"></span>per la nota <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>entenza </span>Lexitor (di cui 4,8 milioni <span class=\"_ _0\"></span>a titolo di <span class=\"_ _0\"></span>rischio potenziale), 1,2 <span class=\"_ _0\"></span>milioni relativi al fondo <span class=\"_ _0\"></span>estinzioni anticipate e 0,4 milioni per oneri futuri; <span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _1e7\"> </span><span class=\"ff2\">correlati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>positivi <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>0,4 <span class=\"_ _1\"></span>milio<span class=\"_ _1\"></span>ni, <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>2,9 <span class=\"_ _1\"></span>milioni <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span><span class=\"ff5\">l\u2019iscrizione <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span></span>imposte <span class=\"_ _1\"></span>anticipate <span class=\"_ _3\"></span>e </span></span>2,5 milioni per <span class=\"ff5\">l\u2019is<span class=\"_ _1\"></span>crizione di </span>imposte differite. <span class=\"_ _1\"></span> La metodologia <span class=\"_ _0\"></span>utilizzata <span class=\"_ _0\"></span>dall\u2019esperto al <span class=\"_ _2\"></span>fi<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>di stima<span class=\"_ _0\"></span>re il <span class=\"_ _2\"></span>fair<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>value de<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span><span class=\"ff2\">le attivit\u00e0 <span class=\"_ _2\"></span>e delle <span class=\"_ _0\"></span>passivit\u00e0 finanziarie </span>a medio lungo <span class=\"ff5\">termine, in <span class=\"_ _0\"></span>linea con la prassi di mercato, ha <span class=\"_ _0\"></span>previsto l\u2019attualizzazione dei flussi di cassa ad </span>un determinato tasso di s<span class=\"_ _1\"></span>conto di mercato (metodo <span class=\"_ _1\"></span>Discounted Cash Flow, DCF).<span class=\"_ _1\"></span> Sono <span class=\"_ _3\"></span>state <span class=\"_ _29\"></span>condotte <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nalisi <span class=\"_ _29\"></span>specifiche <span class=\"_ _3\"></span>che <span class=\"_ _29\"></span>non <span class=\"_ _29\"></span>hanno <span class=\"_ _29\"></span>portato <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>levazione <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _3\"></span>intangibile<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relativo<span class=\"_ _1\"></span> alle <span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>legate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>clientela <span class=\"_ _1\"></span>(c.d. <span class=\"_ _3\"></span>customer <span class=\"_ _1\"></span>relationship), <span class=\"_ _3\"></span>cio\u00e8 <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>complesso <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>relazioni <span class=\"_ _3\"></span>commerciali, a <span class=\"_ _29\"></span>carattere <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>attuale, <span class=\"_ _3b\"></span>instaurate <span class=\"_ _29\"></span>dalla <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>clientela <span class=\"_ _29\"></span>il <span class=\"_ _3b\"></span>cui <span class=\"_ _29\"></span>valore <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>tali <span class=\"_ _29\"></span>attivit\u00e0 <span class=\"_ _3b\"></span>risiede <span class=\"_ _3\"></span>nei<span class=\"_ _1\"></span> benefici <span class=\"_ _3b\"></span>economici <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>cui <span class=\"_ _3b\"></span>l<span class=\"ff5\">\u2019acquirente <span class=\"_ _3b\"></span></span>pu\u00f2 <span class=\"_ _29\"></span>be<span class=\"_ _1\"></span>neficiare <span class=\"_ _3b\"></span>nel <span class=\"_ _29\"></span>corso <span class=\"_ _3b\"> </span>del <span class=\"_ _29\"></span>te<span class=\"_ _1\"></span>mpo <span class=\"_ _3b\"> </span>per <span class=\"_ _29\"></span>effett<span class=\"_ _1\"></span>o <span class=\"_ _29\"></span>delle <span class=\"_ _3b\"> </span>relazioni instaurate con la propria clientela.<span class=\"_ _1\"></span> Non <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>emersi <span class=\"_ _3b\"> </span><span class=\"ff5\">effetti <span class=\"_ _29\"></span>v<span class=\"_ _1\"></span>alutativi <span class=\"_ _3b\"></span>riferiti <span class=\"_ _29\"></span>alla <span class=\"_ _3b\"></span>controllata <span class=\"_ _29\"></span>Dynamica <span class=\"_ _29\"></span>Agenzia <span class=\"_ _3b\"></span>stante <span class=\"_ _29\"></span>l\u2019operativit\u00e0 <span class=\"_ _3b\"></span>posta <span class=\"_ _29\"></span>in </span>essere dalla stessa e quindi la<span class=\"_ _1\"></span> natura a breve termine delle <span class=\"_ _1\"></span>relative poste di bilancio<span class=\"_ _1\"></span>. 487<span class=\"ls0\"> </span>(ii) <span class=\"_ _3b\"></span>alla <span class=\"_ _3b\"></span>rilevazione <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"></span>alla <span class=\"_ _29\"></span>\u201cva<span class=\"_ _1\"></span>lutazione <span class=\"_ _3b\"> </span>dell\u2019avviamento <span class=\"_ _3b\"> </span>o <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"></span>utile <span class=\"_ _3b\"></span>derivante <span class=\"_ _29\"></span>da <span class=\"_ _3b\"> </span>un <span class=\"_ _3b\"> </span>acquisto <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>prezz<span class=\"_ _1\"></span>i favorevoli\u201d.<span class=\"ff2\"> </span>Nel <span class=\"_ _3b\"></span>caso <span class=\"_ _29\"></span>specifico, <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"></span>\u00e8 <span class=\"_ _29\"></span>trovato <span class=\"_ _3b\"> </span>effettivamente <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"> </span>condizione <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>dov<span class=\"_ _1\"></span>er <span class=\"_ _3b\"></span>rilevare <span class=\"_ _29\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _29\"></span>uti<span class=\"_ _1\"></span>le derivante da un <span class=\"_ _1\"></span>acquisto <span class=\"_ _1\"></span>a prezzi <span class=\"_ _1\"></span>favorevoli <span class=\"_ _1\"></span>(c.d. badwill) che <span class=\"_ _1\"></span>\u00e8 stato<span class=\"_ _3\"></span> determinato come differenza <span class=\"_ _1\"></span>tra il costo <span class=\"_ _2\"></span>dell\u2019aggregazio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>a<span class=\"_ _1\"></span>ziendale <span class=\"_ _2\"></span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _2\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>quot<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>d\u2019i<span class=\"_ _1\"></span>nteressenza <span class=\"_ _0\"></span>dell\u2019acquirente <span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _2\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>netto della societ\u00e0 espresso al fair va<span class=\"_ _1\"></span>lue alla data di<span class=\"_ _1\"></span> acquisizione. Il <span class=\"_ _3\"></span><span class=\"ff5 ls0\">costo <span class=\"_ _3\"></span>dell\u2019acquisizione, <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>detto, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>7,6 <span class=\"_ _3\"></span>milioni, <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>l\u201989,23% <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _3\"></span>netto </span>IAS/IFRS <span class=\"_ _10\"> </span>di <span class=\"_ _a8\"> </span>Dynamica <span class=\"_ _a8\"> </span>Retail<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>e <span class=\"_ _10\"> </span>Dynamica <span class=\"_ _a8\"> </span>Agen<span class=\"_ _1\"></span>zia <span class=\"_ _a8\"> </span>oggetto <span class=\"_ _a8\"> </span>di <span class=\"_ _10\"> </span>acquis<span class=\"_ _1\"></span>izione<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>al <span class=\"_ _10\"> </span>1\u00b0<span class=\"_ _1\"></span> <span class=\"_ _a8\"> </span>giugno <span class=\"_ _10\"> </span>2024<span class=\"_ _1\"></span>, opportunamente rivalutato al fair <span class=\"_ _1\"></span>value, si \u00e8 attestato a <span class=\"_ _1\"></span>10,2 milio<span class=\"_ _1\"></span>ni di euro. Nella tabella seguente \u00e8 riepilogata l\u2019allocazio<span class=\"_ _1\"></span>ne del costo di acquisizione e la determinazione <span class=\"_ _1\"></span><span class=\"ff2\">definitiva </span>del badwill: Euro/000 <table class=\"s wef0 hb1e\" id=\"_4720c068-7d64-4080-ad66-f8f29ef96dba\"><tr><td class=\"c x273 y3dda wef1 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Rilevazione e valutazi<span class=\"_ _1\"></span>one dell'avviam<span class=\"_ _1\"></span>ento o di <span class=\"_ _1\"></span>un utile derivante <span class=\"_ _1\"></span>da un<span class=\"_ _324\"> </span></div></td><td class=\"c x891 y3dda wef2 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Dynamica<span class=\"_ _324\"> </span></div></td><td class=\"c x892 y3dda wef2 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Dynamica<span class=\"_ _324\"> </span></div></td><td class=\"c x893 y3dda wef3 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Gruppo<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x273 y3ddb wef4 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">acquisto a p<span class=\"_ _1\"></span>rezzi favorevoli (ex <span class=\"_ _1\"></span>IFRS 3.32)<span class=\"_ _324\"> </span></div></td><td class=\"c x389 y3ddb wef5 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Retail S.p.A.</div></td><td class=\"c x894 y3ddb wef6 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Agenzia S.r.l.</div></td><td class=\"c x895 y3ddb wef2 ha7f\"><div class=\"t m0 x23f h774 y3dd9 ff2c fs10 fc0 sc0 ls0 ws0\">Dynamica<span class=\"_ _324\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3ddc w764 h570\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">Patrimonio Netto<span class=\"_ _1\"></span> </div></td><td class=\"c x68b y3ddc w148 h570\"><div class=\"t m0 x3f h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">13.981  </div></td><td class=\"c x517 y3ddc w765 h570\"><div class=\"t m0 x2c h774 y13d ff2c fs10 fc0 sc0 ls147 ws0\">51 <span class=\"ls0\"> </span></div></td><td class=\"c x896 y3ddc w518 h570\"><div class=\"t m0 x3f h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">14.032  </div></td><td class=\"c x897 y3ddc w765 h570\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc3 sc0 ls0 ws0\"> [1]  </div></td></tr><tr><td class=\"c x259 y3ddd w764 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">di cui Aucap Banc<span class=\"_ _1\"></span>o Desio </div></td><td></td><td></td><td class=\"c x896 y3ddd w518 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls8f ws0\">                         <span class=\"ls0\">-  </span></div></td><td></td></tr><tr><td class=\"c x259 y3dde w764 h550\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">Effetti di ad<span class=\"_ _1\"></span>eguamento al fair <span class=\"_ _1\"></span>value delle poste contabil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x896 y3dde w518 h550\"><div class=\"t m0 xbe h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">(2.528)  </div></td><td class=\"c x897 y3dde w765 h550\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc3 sc0 ls0 ws0\"> [2] = [A] - [B]  </div></td></tr><tr><td class=\"c x259 y3ddf w764 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">- di cui adeguamento<span class=\"_ _1\"></span> FV delle attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate <span class=\"_ _1\"></span>al fair value<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x896 y3ddf w518 h550\"><div class=\"t m0 xb7 h773 y13d ff2b fs10 fc0 sc0 ls148 ws0\">561 <span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3de0 w4f7 h570\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">- di cui adeguamento<span class=\"_ _1\"></span> FV delle attivit\u00e0 fi<span class=\"_ _1\"></span>nanziarie valutate <span class=\"_ _1\"></span>al costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o </div></td><td></td><td></td><td class=\"c x896 y3de0 w518 h570\"><div class=\"t m0 x2a h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">2.764  </div></td><td></td></tr><tr><td class=\"c x259 y3de1 w4f7 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">- di cui adeguamento<span class=\"_ _1\"></span> FV delle passivit\u00e0<span class=\"_ _1\"></span> finanziarie valutate <span class=\"_ _1\"></span>al costo amm<span class=\"_ _1\"></span>ortizzato<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x896 y3de1 w518 h550\"><div class=\"t m0 x2a h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">4.400  </div></td><td></td></tr><tr><td class=\"c x259 y3de2 w764 h570\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">- di cui adeguamento<span class=\"_ _1\"></span> altri fondi per ris<span class=\"_ _1\"></span>chi ed oneri<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x896 y3de2 w518 h570\"><div class=\"t m0 x47 h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">(10.185)  </div></td><td></td></tr><tr><td class=\"c x259 y3de3 w764 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">- di cui effetti fiscali c<span class=\"_ _1\"></span>onnessi </div></td><td></td><td></td><td class=\"c x896 y3de3 w518 h550\"><div class=\"t m0 xb7 h773 y13d ff2b fs10 fc0 sc0 ls148 ws0\">402 <span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3de4 w764 h550\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">Sbilancio <span class=\"_ _1\"></span>netto al fair value al<span class=\"_ _1\"></span>la data di acq<span class=\"_ _1\"></span>uisizione <span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x896 y3de4 w518 h550\"><div class=\"t m0 x3f h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">11.504  </div></td><td class=\"c x897 y3de4 w765 h550\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc3 sc0 ls0 ws0\"> [3] = [1] + [2] <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x259 y3de5 w764 h141\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0 nette acqu<span class=\"_ _1\"></span>isite = [3] * <span class=\"_ _1\"></span>89,23% </div></td><td></td><td></td><td class=\"c x896 y3de5 w518 h141\"><div class=\"t m0 x3f h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">10.265  </div></td><td class=\"c x897 y3de5 w767 h141\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc3 sc0 ls0 ws0\"> [4] = [3] * 89,23%<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x259 y3de6 w764 h570\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">Costo di acq<span class=\"_ _1\"></span>uisizione (corrispettiv<span class=\"_ _1\"></span>o trasferito ex IF<span class=\"_ _1\"></span>RS <span class=\"_ _1\"></span>3.37) </div></td><td></td><td></td><td class=\"c x896 y3de6 w518 h570\"><div class=\"t m0 x151 h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">7.624  </div></td><td class=\"c x897 y3de6 w765 h570\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc3 sc0 ls0 ws0\"> [5]  </div></td></tr><tr><td class=\"c x259 y3de7 w764 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">di cui Aucap Banc<span class=\"_ _1\"></span>o Desio </div></td><td></td><td></td><td class=\"c x896 y3de7 w518 h550\"><div class=\"t m0 x71 h773 y11ba ff2b fs10 fc0 sc0 ls8f ws0\">                <span class=\"ls0\">6.400  </span></div></td><td></td></tr><tr><td class=\"c x259 y3de8 w764 h550\"><div class=\"t m0 xdd h773 y13d ff2b fs10 fc0 sc0 ls0 ws0\">di cui subentro agli azi<span class=\"_ _1\"></span>onisti di minor<span class=\"_ _1\"></span>anza </div></td><td></td><td></td><td class=\"c x896 y3de8 w518 h550\"><div class=\"t m0 x71 h773 y11ba ff2b fs10 fc0 sc0 ls8f ws0\">                <span class=\"ls0\">1.224  </span></div></td><td></td></tr><tr><td class=\"c x259 y3de9 w764 h550\"><div class=\"t m0 xdd h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">(+) Badwill </div></td><td></td><td></td><td class=\"c x896 y3de9 w518 h550\"><div class=\"t m0 x151 h774 y13d ff2c fs10 fc0 sc0 ls0 ws0\">2.641  </div></td><td></td></tr></table> [6] = [4] - [5] <span class=\"_ _1\"></span> Dal <span class=\"_ _3b\"> </span>confronto <span class=\"_ _3b\"> </span>tra <span class=\"_ _3b\"> </span>il <span class=\"_ _3b\"> </span>costo <span class=\"_ _3b\"></span>di <span class=\"_ _3b\"> </span><span class=\"ff5\">acquisizione <span class=\"_ _3b\"> </span>complessivo <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>l\u201989,23% <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span>patrimonio <span class=\"_ _3b\"> </span>netto <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>fair <span class=\"_ _3b\"> </span>value <span class=\"_ _3b\"> </span>del </span>Gruppo <span class=\"_ _3b\"> </span>Dynamica <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3f\"> </span>emersa <span class=\"_ _3b\"> </span>una <span class=\"_ _3b\"> </span>differenza <span class=\"_ _3f\"> </span>residua <span class=\"_ _3b\"> </span>pari <span class=\"_ _3f\"> </span>a <span class=\"_ _3b\"> </span>2,6 <span class=\"_ _3b\"> </span>milioni <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3b\"></span>che <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"> </span>stata <span class=\"_ _3b\"> </span>imputata <span class=\"_ _3b\"> </span>a<span class=\"_ _3\"></span> badwill a <span class=\"_ _2\"></span>seguito de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>PPA <span class=\"_ _2\"></span>definitivo<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>Tale <span class=\"_ _2\"></span>differenza<span class=\"_ _1\"></span>, ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fa <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>dotazione <span class=\"_ _0\"></span>patrimoniale apportata <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>Dynamica <span class=\"_ _3b\"> </span>dall\u2019azionista <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>Desio, <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>rappresentat<span class=\"_ _1\"></span><span class=\"ff2\">a <span class=\"_ _3b\"></span></span>nella <span class=\"_ _3b\"></span>voce <span class=\"_ _29\"></span>\u201c<span class=\"_ _1\"></span>Altri <span class=\"_ _3b\"> </span>oneri/proventi <span class=\"_ _3b\"> </span>di gestione\u201d del<span class=\"ff2\"> conto economico<span class=\"_ _1\"></span> consolidato. </span>Sezione 2 <span class=\"ff4\">\u2013</span> <span class=\"ff4\">Operazioni rea<span class=\"_ _1\"></span>lizzate dopo la chiusura de<span class=\"_ _1\"></span>ll\u2019esercizio</span> 2.1 Operazioni di aggregazione Successivamente <span class=\"_ _47\"> </span>alla <span class=\"_ _47\"> </span>chiusura <span class=\"_ _47\"> </span>de<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>riferimento <span class=\"_ _47\"> </span>non <span class=\"_ _40\"> </span>sono <span class=\"_ _47\"> </span>state <span class=\"_ _47\"> </span>realizzate <span class=\"_ _47\"> </span>operazioni <span class=\"_ _47\"> </span>di aggregazione aziendale discipl<span class=\"_ _1\"></span>inate dall\u2019IFRS 3.<span class=\"ff2\"> </span>Sezione 3 <span class=\"ff4\">\u2013</span> Rettifiche ret<span class=\"_ _1\"></span>rospettive Non <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>egnalano <span class=\"_ _3\"></span>rettifiche <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>levate <span class=\"_ _3\"></span>nell\u2019esercizio <span class=\"_ _3\"></span>corrente <span class=\"_ _1\"></span>relative <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>aggregazioni <span class=\"_ _3\"></span>aziendali <span class=\"_ _3\"></span>verificatesi in esercizi precedenti.<span class=\"_ _1\"></span><span class=\"ff8 fs3\"> <span class=\"_ _44\"> </span><span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-728": {
   "value": "PARTE H - OPER<span class=\"_ _0\"></span>AZIONI CON PA<span class=\"_ _0\"></span>RTI CORRELATE 1 <span class=\"ls0\">- Informazioni sui compensi dei Diri<span class=\"_ _1\"></span>genti con responsabilit\u00e0 strategiche <span class=\"_ _3\"></span> </span>Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>informazioni <span class=\"_ _2\"></span>sui <span class=\"_ _0\"></span>compensi <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>agli <span class=\"_ _2\"></span>Amministratori <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Dirigenti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>responsabilit\u00e0 <span class=\"_ _0\"></span>strategiche <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rinvi<span class=\"_ _1\"></span>a alla \u201cRelazione <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ulle Politiche <span class=\"_ _2\"></span>di Remunerazione del Gruppo\u201d <span class=\"_ _0\"></span>al 31 <span class=\"_ _2\"></span>dice<span class=\"_ _1\"></span>mbre 202<span class=\"_ _1\"></span><span class=\"ff2\">4 </span>redatta <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi dell\u2019Art. 123<span class=\"ls0\">-<span class=\"ff5\">ter TUF e pubblicate sul sito i<span class=\"_ _1\"></span>nternet all\u2019indirizzo www.bancodesio.it.<span class=\"_ _1\"></span></span> </span>2 <span class=\"ls0\">- Informazioni sulle trans<span class=\"_ _1\"></span>azioni con parti correlate<span class=\"_ _1\"></span> </span>Nell\u2019anno  di<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>riferimento, <span class=\"_ _3d\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>segnalano <span class=\"_ _3d\"> </span>operazioni <span class=\"_ _3d\"> </span>degne <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>nota <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>eccezione <span class=\"_ _47\"> </span><span class=\"ff2\">ad  eccezione<span class=\"_ _1\"></span> </span>dell\u2019acquisizione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>partecipazione <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>parte <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>Ba<span class=\"_ _1\"></span>nco <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>Desio<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>della <span class=\"_ _29\"></span>Brianza <span class=\"_ _3b\"> </span>SpA <span class=\"_ _3b\"></span>in Dynamica Retail S.p.A.<span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>maggio <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>a seguito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>perfezionamento <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>iter <span class=\"_ _2\"></span>deliberativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esecuzione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>Accordi sottoscritti <span class=\"_ _3b\"></span>tra <span class=\"_ _29\"></span>le <span class=\"_ _3b\"> </span>Parti, <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _3b\"></span>perfezionato <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>\u201cclosing\u201d <span class=\"_ _3b\"></span>dell\u2019operazione <span class=\"_ _29\"></span>ave<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>ingresso <span class=\"_ _3b\"></span>di Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>sociale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retai<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _3\"></span><span class=\"ff5\">mediante <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>acquisto <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>maggioranza <span class=\"_ _3\"></span>del </span>capitale sociale e la sottoscrizione di un aumento di <span class=\"_ _1\"></span>capitale riservato a <span class=\"_ _1\"></span>Banco Desio (l\u2019\u201cOperazione\u201d). <span class=\"_ _3\"></span><span class=\"ff2\"> </span>Per <span class=\"_ _29\"></span>effetto <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ell\u2019Operazione <span class=\"_ _29\"></span>Dy<span class=\"_ _1\"></span>namica <span class=\"_ _29\"></span>R<span class=\"_ _1\"></span>etail <span class=\"_ _29\"></span>S<span class=\"_ _1\"></span><span class=\"ff2\">.p.A. <span class=\"_ _3b\"> </span></span>\u201cDynamica\u201d, <span class=\"_ _29\"></span>nonch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>sua <span class=\"_ _29\"></span>controllata, <span class=\"_ _3b\"></span>Dynamica Retail <span class=\"_ _29\"></span>Agenzia <span class=\"_ _3b\"> </span>in <span class=\"_ _29\"></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>Finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _3b\"></span>Srl <span class=\"_ _3b\"></span>- <span class=\"_ _29\"></span>entrambe <span class=\"_ _3b\"></span>soggette <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>direzione <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>coordinamento <span class=\"_ _29\"></span>da <span class=\"_ _3b\"> </span>parte <span class=\"_ _3b\"></span>di Banco <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>esio <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>entrat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>far <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>perimetro <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>bancario, <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>perimetro <span class=\"_ _3\"></span>delle par<span class=\"ls0\">ti correlate, con efficacia 1\u00b0 giugno 202<span class=\"_ _1\"></span>4. </span>Ad <span class=\"_ _3f\"> </span>esit<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>perfezionam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"> </span>dell\u2019Operazione <span class=\"_ _2d\"> </span>Ban<span class=\"_ _1\"></span>co <span class=\"_ _2d\"> </span>Desio <span class=\"_ _2d\"> </span>risulta <span class=\"_ _2c\"> </span>detenere <span class=\"_ _2d\"> </span>n. <span class=\"_ _2d\"> </span>11.033.182<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>azioni <span class=\"_ _2d\"> </span>pari all\u201989,23%  del  capitale  sociale  della  Societ\u00e0;  la  quota  rimanente  \u00e8  detenuta  dai  soci  manager  di Dynamica. Per <span class=\"_ _2d\"> </span>ul<span class=\"ff5\">teriori <span class=\"_ _2d\"> </span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>sull\u2019operazione, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>rinvi<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>Paragrafo <span class=\"_ _2d\"> </span>\u201cEventi <span class=\"_ _2d\"> </span>societ<span class=\"_ _1\"></span>ari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>rilievo <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>perio<span class=\"_ _1\"></span>do\u201d, </span>nonch\u00e9 <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>comunicato<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>stampa <span class=\"_ _2d\"> </span>diffuso <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>data <span class=\"_ _2c\"> </span>31 <span class=\"_ _3f\"> </span>maggio <span class=\"_ _2d\"> </span>2024 <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>altres\u00ec <span class=\"_ _2c\"> </span>disponibile <span class=\"_ _2d\"> </span>sul <span class=\"_ _2d\"> </span>sito <span class=\"_ _2d\"> </span>internet istituzionale. Successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>acquisizione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>pa<span class=\"_ _1\"></span>rtecipazione, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stato <span class=\"_ _29\"></span>stipulato <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _3b\"></span>in data <span class=\"_ _3b\"> </span>2 <span class=\"_ _3b\"> </span>lugli<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>2024 <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>ac<span class=\"_ _1\"></span>cordo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>acquisto <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>preved<span class=\"_ _1\"></span>eva, <span class=\"_ _3b\"> </span>inter <span class=\"_ _3f\"> </span>alia, <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>sottoscrizione <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un accordo <span class=\"_ _3\"></span>quadro <span class=\"_ _29\"></span>vincolante <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>-<span class=\"ff5\">soluto <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>BDB <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Dynamica <span class=\"_ _29\"></span>(l\u2019\u201cAccordo </span>Quadro\u201d) <span class=\"_ _3b\"></span>regolante <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>condizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"></span>chiave, <span class=\"_ _29\"></span>inclusi <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>relativi <span class=\"_ _3b\"> </span>economics, <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>cessione <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>BDB <span class=\"_ _3b\"> </span>dei crediti <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>finanziamenti <span class=\"_ _3f\"> </span>tempo <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>tempo <span class=\"_ _2d\"> </span>erogati <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>Dynamica <span class=\"_ _3f\"> </span>tr<span class=\"_ _1\"></span>amite <span class=\"_ _3f\"> </span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>prest<span class=\"_ _3\"></span>iti personali <span class=\"_ _29\"></span>contro <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>cessione <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>quinto <span class=\"_ _29\"></span>dello <span class=\"_ _3b\"></span>stipendio <span class=\"_ _29\"></span>e/o <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>pensione <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ass<span class=\"_ _1\"></span>istiti <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>dele<span class=\"_ _1\"></span>gazione <span class=\"_ _29\"></span>di pagamento  di <span class=\"_ _3d\"> </span>quote  degli <span class=\"_ _3d\"> </span>stipendi <span class=\"_ _3d\"> </span>(la  \u201cCessio<span class=\"_ _1\"></span>ne\u201d).  L\u2019accordo <span class=\"_ _3d\"> </span>stipulato  in  data <span class=\"_ _3d\"> </span>8 <span class=\"_ _3d\"> </span>febbraio  (prima dell\u2019acquisizione <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>partecipazio<span class=\"_ _1\"></span>ne) <span class=\"_ _29\"></span>aveva <span class=\"_ _3b\"> </span>dura<span class=\"ff2\">t<span class=\"_ _1\"></span>a <span class=\"_ _3b\"></span>fino <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span>31 <span class=\"_ _3b\"></span>maggio <span class=\"_ _29\"></span>2024 <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>prevedeva <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>importo<span class=\"_ _1\"></span> </span>massimo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>acquis<span class=\"_ _1\"></span>tati <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>120 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>l\u2019accordo <span class=\"_ _3\"></span>siglato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>luglio <span class=\"_ _3\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>avente scadenza <span class=\"_ _40\"> </span>31 <span class=\"_ _47\"> </span>dicembre <span class=\"_ _40\"> </span>2024, <span class=\"_ _47\"> </span>in <span class=\"_ _40\"> </span>conseguenza <span class=\"_ _40\"> </span>dell\u2019entrata <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>Dynamica <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>Gruppo <span class=\"_ _40\"> </span>Banco <span class=\"_ _47\"> </span>Desio impegnava la <span class=\"ff5\">Banca all\u2019acquisto di tutta la produzione originata da <span class=\"_ _0\"></span>Dynamica. (fermo il rispetto di criteri </span>assuntivi <span class=\"_ _3\"></span>determinati <span class=\"_ _1\"></span>contrattualmente). <span class=\"_ _3\"></span><span class=\"ls132\">\u00c8 <span class=\"_ _3\"></span></span><span class=\"ff5\">stata <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _3\"></span>prevista <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>all\u2019Accordo </span>Quadro, <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>contratto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>servici<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>(il <span class=\"_ _29\"></span>\u201cContr<span class=\"_ _1\"></span>atto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Servicing\u201d) <span class=\"_ _29\"></span>avente <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conferimento <span class=\"_ _29\"></span>da parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>BDB <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019incarico <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svo<span class=\"_ _1\"></span>lgere <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incass<span class=\"_ _1\"></span>o, <span class=\"_ _2\"></span>rimessa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rendi<span class=\"_ _1\"></span><span class=\"ff2\">contazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relaz<span class=\"_ _1\"></span>ione </span>a crediti <span class=\"ff5\">\u2013</span> dalla <span class=\"_ _0\"></span>prima acquistati <span class=\"ff5\">\u2013</span> verso dipendenti o pensionati di amministrazioni pubbliche ed aziende private nell\u2019ambito della Cessione.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>* * * I <span class=\"_ _1\"></span>rapporti <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>parti <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>generalmente re<span class=\"_ _1\"></span>golati <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>condizioni <span class=\"_ _1\"></span>equivale<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelle <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _1\"></span>o standard <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>trovano <span class=\"_ _2\"></span>comu<span class=\"_ _1\"></span>nque <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>giustificazione <span class=\"_ _2\"></span>nell\u2019interesse <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>appartenenza. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>raffronto con  le <span class=\"_ _2c\"> </span>condizioni  equivalenti  a <span class=\"_ _2c\"> </span>qu<span class=\"_ _1\"></span>elle  di <span class=\"_ _2c\"> </span>m<span class=\"_ _1\"></span>ercato  o <span class=\"_ _2c\"> </span>standard  viene  indicato  nella <span class=\"_ _2c\"> </span>rendicontazione<span class=\"_ _1\"></span> periodica verso gli Organi Sociali<span class=\"_ _1\"></span> delle operazioni poste in essere.<span class=\"_ _3\"></span> In tale contesto, <span class=\"_ _0\"></span>non si segnalano operazioni in essere al 31 <span class=\"_ _0\"></span>dicembre 2024 che presentino profili di rischio particolare rispetto a quelli valutat<span class=\"_ _1\"></span>i nell\u2019ambito dell\u2019ordinario esercizio dell\u2019operativ<span class=\"_ _1\"></span>it\u00e0 di natura bancaria e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>connessa attivit\u00e0 <span class=\"_ _2\"></span>finanziaria <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>comunque <span class=\"_ _2\"></span>presentino <span class=\"_ _2\"></span>profi<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>atipicit\u00e0/inusualit\u00e0 <span class=\"_ _2\"></span>degni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>nota.<span class=\"_ _324\"> </span>Nei <span class=\"_ _3f\"> </span>paragrafi <span class=\"_ _2d\"> </span>seguenti <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>riepilogati <span class=\"_ _2c\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>prudenziale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _3f\"> </span>unitari<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _2d\"> </span>potenzia<span class=\"_ _1\"></span>li conflitti <span class=\"_ _29\"></span>d\u2019interesse <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>rapporti <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>Societ\u00e0 <span class=\"_ _3\"></span>Controllante <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _3\"></span>Soggetti <span class=\"_ _3\"></span>Collegati <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>sensi </span>dell\u2019art. 53 <span class=\"_ _0\"></span>TUB <span class=\"_ _2\"></span>e/o<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>ll\u2019Art. <span class=\"_ _0\"></span>2391<span class=\"_ _1\"></span><span class=\"ff2\">-</span>bis c.c. <span class=\"_ _2\"></span>(inclus<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>oggetti trattati <span class=\"_ _2\"></span>ai sensi de<span class=\"_ _0\"></span>ll\u2019Art. <span class=\"_ _0\"></span>136 TUB <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla<span class=\"_ _0\"></span> normativa anche interna vigente), evidenziando in particolar<span class=\"_ _1\"></span>e i saldi dei rapporti di c/c e dei dossier titoli alla chiusura dell\u2019esercizio.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Societ\u00e0 co<span class=\"_ _1\"></span>ntrollante  </span></span>In <span class=\"_ _29\"></span>data <span class=\"_ _3b\"> </span>3 <span class=\"_ _3b\"></span>luglio <span class=\"_ _29\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _3b\"></span>Banco <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A. <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>sott<span class=\"_ _1\"></span>oscritto, <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>Brianza <span class=\"_ _3b\"> </span>Unione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>Luigi<span class=\"_ _1\"></span> Gavazzi <span class=\"_ _3d\"> </span>e  Stefano <span class=\"_ _3d\"> </span>Lado <span class=\"_ _3d\"> </span>S.A.p.A.  (\u201cBrianz<span class=\"_ _1\"></span>a  Union<span class=\"_ _1\"></span>e\u201d),  un <span class=\"_ _3d\"> </span>accordo <span class=\"_ _3d\"> </span>per  la <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ottoscrizione  da <span class=\"_ _3d\"> </span>parte  d<span class=\"_ _1\"></span>i quest\u2019ultima di un Bond Tier 2 <span class=\"_ _1\"></span>Subordinato 10Y non ca<span class=\"_ _1\"></span><span class=\"ff2 ls7\">ll 5Y per un importo pari<span class=\"_ _0\"></span> a 60 milioni di euro.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>L\u2019emissione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Bond <span class=\"_ _3b\"></span>Tier <span class=\"_ _29\"></span>2 <span class=\"_ _29\"></span>Subordinato <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>parte <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stata <span class=\"_ _29\"></span>contestuale <span class=\"_ _29\"></span>all\u2019emissione, <span class=\"_ _3b\"></span>da parte di Brianza Unione, di un prestito obbligazionario nella forma di private pl<span class=\"_ _1\"></span>acement con le medesime caratteristiche, interamente sottos<span class=\"_ _1\"></span>critto da investi<span class=\"_ _1\"></span>tori professionali. Le <span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>emissio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Bond Tier <span class=\"_ _2\"></span>2 Subordinati <span class=\"_ _2\"></span>si collocano <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>contesto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>un\u2019operazione finalizzata a <span class=\"_ _1\"></span>determinare <span class=\"_ _3\"></span>l\u2019apposizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>Tier <span class=\"_ _1\"></span>2 <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>quadro <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>disciplina <span class=\"_ _3\"></span>prudenziale <span class=\"_ _1\"></span>applicabi<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ai sensi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>CRR <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>prudenziale <span class=\"_ _3\"></span>individuale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>consolidata, <span class=\"_ _3\"></span>rispettivamente <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> del Gruppo Bancario Banco Desi<span class=\"_ _1\"></span>o (l\u2019\u201cOperazione\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Per i <span class=\"_ _2\"></span>dettagli dell\u2019Operazione, si <span class=\"_ _0\"></span>rinvia al <span class=\"_ _2\"></span>documento informativo, redatto da <span class=\"_ _2\"></span>Banco Desio <span class=\"_ _0\"></span>ai sensi <span class=\"_ _2\"></span>e per <span class=\"_ _0\"></span>gli effetti <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>5 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>OPC <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eso <span class=\"_ _3\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>pubblico, <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>legge, <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esso <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>sede sociale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>piattafor<span class=\"_ _1\"></span><span class=\"ff5\">ma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>stoccaggio <span class=\"_ _3\"></span>1INFO <span class=\"_ _3\"></span>(all\u2019indirizzo <span class=\"_ _3\"></span>www.1info.it), <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>sito </span>internet di Banco Desio (sezio<span class=\"_ _1\"></span>ne Governance/Documenti societari/Soggetti c<span class=\"_ _1\"></span>ollegati). <span class=\"_ _1\"></span> ***<span class=\"ls0\"> </span>Alla chiusura <span class=\"_ _1\"></span>dell\u2019esercizio, i <span class=\"_ _1\"></span>saldi <span class=\"_ _1\"></span>debitori (verso <span class=\"_ _1\"></span>clientela) nei confr<span class=\"_ _1\"></span>onti della <span class=\"_ _1\"></span>Controllante Brianza <span class=\"_ _1\"></span>Unione ammontano <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>0,4 milioni <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>feriti al <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>c/<span class=\"_ _1\"></span>corrente a <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>sta detenuto <span class=\"_ _1\"></span>presso <span class=\"_ _1\"></span>Banco<span class=\"_ _1\"></span> Desio. <span class=\"_ _3\"></span>Si <span class=\"_ _29\"></span>segnala, <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>posizione <span class=\"_ _29\"></span>relativa <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Doss<span class=\"_ _1\"></span>ier <span class=\"_ _3\"></span>Tito<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>custodia <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>amministr<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>pari <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>Euro 539,7 milioni. Con <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Controllante <span class=\"_ _1\"></span>Brianza <span class=\"_ _3\"></span>Unione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Luigi <span class=\"_ _3\"></span>Gavazzi <span class=\"_ _3\"></span>e St<span class=\"_ _1\"></span>efano <span class=\"_ _1\"></span>Lado <span class=\"_ _3\"></span>SapA <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>rinnovato <span class=\"_ _1\"></span>l\u2019accordo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i servizio <span class=\"_ _3\"></span>disciplinante <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>reciproci <span class=\"_ _3\"></span>inerenti <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>segnaletiche <span class=\"_ _3\"></span>delegate <span class=\"_ _3\"></span>al Banco di Desio <span class=\"_ _0\"></span>e della Brianza S<span class=\"_ _0\"></span>.p.A. relativamente al consolidamento prudenziale ai sensi degli <span class=\"_ _0\"></span>artt. 11 e 99 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Regolamento <span class=\"_ _2\"></span>UE <span class=\"_ _2\"></span>n. <span class=\"_ _0\"></span>575/2013 <span class=\"_ _0\"></span>(CRR). <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>quest\u2019ultima <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ammontare <span class=\"_ _2\"></span>esiguo e <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>stati<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>comunque <span class=\"_ _3b\"> </span>determinati <span class=\"_ _3f\"> </span>con <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>stess<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>metodologia <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>analoghi <span class=\"_ _3f\"> </span>accor<span class=\"_ _1\"></span>di <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>societ<span class=\"_ _1\"></span>\u00e0 Controllate. <span class=\"_ _3\"></span>Si <span class=\"_ _1\"></span>precisa <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>anche <span class=\"_ _3\"></span>tale <span class=\"_ _1\"></span>operazione <span class=\"_ _3\"></span>ricade <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>applicazione <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _1\"></span>136 <span class=\"_ _3\"></span>TUB <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n virt\u00f9 <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>cariche <span class=\"_ _1\"></span>rivestite <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>Esponenti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui al <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessivo <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>Operazioni <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>Espon<span class=\"_ _1\"></span>enti e con soggetti riconducib<span class=\"ff5\">i<span class=\"_ _1\"></span>li agli stessi\u201d.</span> II <span class=\"ls0\">- Operazioni con Espone<span class=\"_ _1\"></span>nti e con soggetti riconduc<span class=\"_ _1\"></span>ibili agli stessi </span>96<span class=\"_ _324\"> </span>Per <span class=\"_ _1\"></span>quanto <span class=\"_ _3\"></span>riguarda le <span class=\"_ _3\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fidamento <span class=\"_ _1\"></span>approvate <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span><span class=\"ff5\">2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>sensi dell\u2019art. <span class=\"_ _3\"></span>53 del <span class=\"_ _3\"></span>TUB (anche<span class=\"_ _1\"></span> </span>in <span class=\"_ _3f\"> </span>conformit\u00e0 <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>nuove <span class=\"_ _3f\"> </span>dis<span class=\"_ _1\"></span>posizioni <span class=\"_ _2d\"> </span>introdotte <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Decreto <span class=\"_ _3f\"> </span>Le<span class=\"_ _1\"></span>gislativo <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>recepimento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>Di<span class=\"_ _1\"></span>rettiva 2013/36/UE, <span class=\"_ _3b\"> </span>c.d. <span class=\"_ _3b\"> </span>CRD <span class=\"_ _3b\"> </span>IV) <span class=\"_ _3b\"> </span>e/o <span class=\"_ _3b\"> </span>dell\u2019art. <span class=\"_ _3b\"> </span>2391<span class=\"_ _1\"></span><span class=\"ff2\">-</span>bis <span class=\"_ _3b\"> </span>c.c. <span class=\"_ _3b\"></span>(inclusi <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>soggetti <span class=\"_ _3b\"> </span>trattati <span class=\"_ _3b\"> </span>ai <span class=\"_ _3b\"></span>sensi <span class=\"_ _3b\"></span>dell\u2019Art. <span class=\"_ _3b\"></span>136 <span class=\"_ _3b\"></span>TUB <span class=\"_ _3b\"></span>i<span class=\"_ _1\"></span><span class=\"ff2 ls144\">n </span>conformit\u00e0 alla normativa anche int<span class=\"_ _1\"></span>erna vigente), si segnala che si <span class=\"_ _1\"></span>\u00e8 trattato principalmente di ordinarie operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>erogazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Esponenti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>soggetti <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>(per <span class=\"_ _3\"></span>tali intendendosi <span class=\"_ _3b\"></span>gli <span class=\"_ _29\"></span>amministrato<span class=\"_ _1\"></span>ri, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>sindac<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>ed <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>dirigenti <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>responsabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>strategiche <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>nelle<span class=\"_ _1\"></span> societ\u00e0 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>rapporto <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>controllo). <span class=\"_ _3f\"> </span>Tali <span class=\"_ _2d\"> </span>legami <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>hanno <span class=\"_ _2d\"> </span>influito <span class=\"_ _2d\"> </span>sull\u2019applicazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span>normali <span class=\"_ _2d\"> </span>criteri <span class=\"_ _2d\"> </span>di valutazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>merito <span class=\"_ _1\"></span>creditizio. <span class=\"_ _1\"></span>L\u2019ammontare <span class=\"_ _1\"></span>complessivo <span class=\"_ _1\"></span>accor<span class=\"_ _1\"></span>dato sulle <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>37 <span class=\"_ _1\"></span>po<span class=\"_ _3\"></span><span class=\"ff2\">sizioni in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 </span>dicembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>11<span class=\"_ _1\"></span>,7 <span class=\"_ _2\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>circa <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>utilizzi <span class=\"_ _2\"></span>ammontano globalmente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>4,<span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>milioni circa. Per quanto concerne i <span class=\"_ _0\"></span>rapporti di raccolta intrattenuti dal <span class=\"_ _0\"></span>Banco direttamente con gli <span class=\"_ _0\"></span>Esponenti, nonch\u00e9 con <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oggetti <span class=\"_ _3\"></span>conne<span class=\"_ _0\"></span>ssi <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>segnala <span class=\"_ _3\"></span>altres\u00ec <span class=\"_ _3\"></span>che i <span class=\"_ _3\"></span>saldi <span class=\"_ _3\"></span>complessivi <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dicembre 20<span class=\"_ _1\"></span>24 <span class=\"_ _3\"></span>ammontano <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>Euro 281,1 milioni circa nei debiti vers<span class=\"_ _1\"></span>o la clientela (compr<span class=\"_ _1\"></span>ensivo di Euro 257,2 milio<span class=\"_ _1\"></span>ni circa nei dossier titoli). Sono <span class=\"_ _2\"></span>esclusi <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>computi sudde<span class=\"_ _0\"></span>tti <span class=\"_ _2\"></span>le operazioni <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i saldi <span class=\"_ _2\"></span>riferiti <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>ollante <span class=\"_ _2\"></span>di cui <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>precedente<span class=\"_ _1\"></span> paragrafo I ed alle Societ\u00e0 controll<span class=\"_ _1\"></span>ate e collegate.<span class=\"_ _1\"></span> Il de<span class=\"_ _0\"></span>ttaglio relativo <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>predetti <span class=\"_ _0\"></span>rapporti di <span class=\"_ _2\"></span>affidamento e <span class=\"_ _0\"></span>di raccolta <span class=\"_ _2\"></span>di cui <span class=\"_ _0\"></span>al p<span class=\"_ _0\"></span>resente <span class=\"_ _2\"></span>paragrafo \u00e8 <span class=\"_ _0\"></span>esposto nella seguente tavola: <table class=\"s wef7 hb1f\" id=\"_14ec1316-25b0-4834-9927-348be5847c69\"><tr><td></td><td class=\"c x899 y3dea wef8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Saldi al 31.12.20<span class=\"_ _0\"></span>24<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x89a y3deb wef9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(Espressi in Euro/<span class=\"_ _0\"></span>milioni)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x89b y3dec w769 h66f\"><div class=\"t m0 x19 h3b y86c ff3 fse fc0 sc0 ls0 ws0\">Operazioni di a<span class=\"_ _0\"></span>ffidamento:<span class=\"ff2\"> </span></div></td><td></td></tr><tr><td class=\"c x89b y3ded w769 he8\"><div class=\"t m0 x19 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Ammontare ac<span class=\"_ _0\"></span>cordato </div></td><td class=\"c x89c y3ded w18f he8\"><div class=\"t m0 xa0 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">11,7 </div></td></tr><tr><td class=\"c x89b y3dee w769 h776\"><div class=\"t m0 x19 h3b y27ae ff2 fse fc0 sc0 ls0 ws0\">Ammontare ut<span class=\"_ _0\"></span>ilizzato </div></td><td class=\"c x89c y3dee w18f h776\"><div class=\"t m0 xb7 h3b y27ae ff2 fse fc0 sc0 ls0 ws0\">4,3 </div></td></tr><tr><td class=\"c x89b y3def w769 he8\"><div class=\"t m0 x19 h3b y2285 ff3 fse fc0 sc0 ls0 ws0\">Operazioni di rac<span class=\"_ _0\"></span>colta:<span class=\"ff2\"> </span></div></td><td></td></tr><tr><td class=\"c x89b y3df0 w769 h66f\"><div class=\"t m0 x19 h3b y86c ff2 fse fc0 sc0 ls0 ws0\">Ammontare c/c <span class=\"_ _0\"></span>e d/r (a) </div></td><td class=\"c x89c y3df0 w18f h66f\"><div class=\"t m0 xa0 h3b y86c ff2 fse fc0 sc0 ls0 ws0\">23,9 </div></td></tr><tr><td class=\"c x89b y3df1 w769 he8\"><div class=\"t m0 x19 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Ammontare doss<span class=\"_ _0\"></span>ier titoli (<span class=\"_ _0\"></span>b) </div></td><td class=\"c x89c y3df1 w18f he8\"><div class=\"t m0 x2a h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">257,2 </div></td></tr><tr><td class=\"c x89b y3df2 w769 h66f\"><div class=\"t m0 x19 h3b y86c ff2 fse fc0 sc0 ls0 ws0\">Totale (a+b) </div></td><td class=\"c x89c y3df2 w18f h66f\"><div class=\"t m0 x2a h3b y86c ff2 fse fc0 sc0 ls0 ws0\">281,1 </div></td></tr></table>In <span class=\"_ _1\"></span>conformit\u00e0 <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>Delibera <span class=\"_ _1\"></span>Consob <span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>15519 del <span class=\"_ _3\"></span>27 <span class=\"_ _1\"></span>luglio <span class=\"_ _1\"></span>2006 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>precisa <span class=\"_ _3\"></span>che l\u2019incidenza <span class=\"_ _1\"></span>compless<span class=\"_ _1\"></span>iva <span class=\"_ _1\"></span>dei saldi, <span class=\"_ _2c\"> </span>indicati <span class=\"_ _2c\"> </span>nei <span class=\"_ _2c\"> </span>precedenti <span class=\"_ _2d\"> </span>paragraf<span class=\"_ _1\"></span>i, <span class=\"_ _2c\"> </span>sotto <span class=\"_ _2c\"> </span>il <span class=\"_ _2d\"> </span>profilo  pat<span class=\"_ _0\"></span>rimoniale, <span class=\"_ _2c\"> </span>finanziario <span class=\"_ _2c\"> </span>ed <span class=\"_ _2d\"> </span>economico,  risult<span class=\"_ _0\"></span>a sostanzialmente marginale.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-673": {
   "value": "PARTE H - OPER<span class=\"_ _0\"></span>AZIONI CON PA<span class=\"_ _0\"></span>RTI CORRELATE 1 <span class=\"ls0\">- Informazioni sui compensi dei Diri<span class=\"_ _1\"></span>genti con responsabilit\u00e0 strategiche <span class=\"_ _3\"></span> </span>Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>informazioni <span class=\"_ _2\"></span>sui <span class=\"_ _0\"></span>compensi <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>agli <span class=\"_ _2\"></span>Amministratori <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Dirigenti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>responsabilit\u00e0 <span class=\"_ _0\"></span>strategiche <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rinvi<span class=\"_ _1\"></span>a alla \u201cRelazione <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ulle Politiche <span class=\"_ _2\"></span>di Remunerazione del Gruppo\u201d <span class=\"_ _0\"></span>al 31 <span class=\"_ _2\"></span>dice<span class=\"_ _1\"></span>mbre 202<span class=\"_ _1\"></span><span class=\"ff2\">4 </span>redatta <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi dell\u2019Art. 123<span class=\"ls0\">-<span class=\"ff5\">ter TUF e pubblicate sul sito i<span class=\"_ _1\"></span>nternet all\u2019indirizzo www.bancodesio.it.<span class=\"_ _1\"></span></span> </span>2 <span class=\"ls0\">- Informazioni sulle trans<span class=\"_ _1\"></span>azioni con parti correlate<span class=\"_ _1\"></span> </span>Nell\u2019anno  di<span class=\"_ _1\"></span> <span class=\"_ _3d\"> </span>riferimento, <span class=\"_ _3d\"> </span>non <span class=\"_ _3d\"> </span>si <span class=\"_ _40\"> </span>segnalano <span class=\"_ _3d\"> </span>operazioni <span class=\"_ _3d\"> </span>degne <span class=\"_ _3d\"> </span>di <span class=\"_ _40\"> </span>nota <span class=\"_ _3d\"> </span>ad <span class=\"_ _3d\"> </span>eccezione <span class=\"_ _47\"> </span><span class=\"ff2\">ad  eccezione<span class=\"_ _1\"></span> </span>dell\u2019acquisizione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>una <span class=\"_ _3b\"> </span>partecipazione <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>contr<span class=\"_ _1\"></span>ollo <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>parte <span class=\"_ _3b\"> </span>di <span class=\"_ _29\"></span>Ba<span class=\"_ _1\"></span>nco <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>Desio<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>della <span class=\"_ _29\"></span>Brianza <span class=\"_ _3b\"> </span>SpA <span class=\"_ _3b\"></span>in Dynamica Retail S.p.A.<span class=\"_ _1\"></span> In <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>maggio <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>a seguito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>perfezionamento <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>iter <span class=\"_ _2\"></span>deliberativi <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>esecuzione <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>Accordi sottoscritti <span class=\"_ _3b\"></span>tra <span class=\"_ _29\"></span>le <span class=\"_ _3b\"> </span>Parti, <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _29\"></span>stato <span class=\"_ _3b\"></span>perfezionato <span class=\"_ _3b\"></span>il <span class=\"_ _29\"></span>\u201cclosing\u201d <span class=\"_ _3b\"></span>dell\u2019operazione <span class=\"_ _29\"></span>ave<span class=\"_ _1\"></span>nte <span class=\"_ _3b\"></span>ad <span class=\"_ _29\"></span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>l\u2019<span class=\"_ _1\"></span>ingresso <span class=\"_ _3b\"></span>di Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>capitale <span class=\"_ _29\"></span>sociale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retai<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _3\"></span><span class=\"ff5\">mediante <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>acquisto <span class=\"_ _29\"></span>della <span class=\"_ _3\"></span>maggioranza <span class=\"_ _3\"></span>del </span>capitale sociale e la sottoscrizione di un aumento di <span class=\"_ _1\"></span>capitale riservato a <span class=\"_ _1\"></span>Banco Desio (l\u2019\u201cOperazione\u201d). <span class=\"_ _3\"></span><span class=\"ff2\"> </span>Per <span class=\"_ _29\"></span>effetto <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ell\u2019Operazione <span class=\"_ _29\"></span>Dy<span class=\"_ _1\"></span>namica <span class=\"_ _29\"></span>R<span class=\"_ _1\"></span>etail <span class=\"_ _29\"></span>S<span class=\"_ _1\"></span><span class=\"ff2\">.p.A. <span class=\"_ _3b\"> </span></span>\u201cDynamica\u201d, <span class=\"_ _29\"></span>nonch<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>sua <span class=\"_ _29\"></span>controllata, <span class=\"_ _3b\"></span>Dynamica Retail <span class=\"_ _29\"></span>Agenzia <span class=\"_ _3b\"> </span>in <span class=\"_ _29\"></span>Attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"></span>Finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _3b\"></span>Srl <span class=\"_ _3b\"></span>- <span class=\"_ _29\"></span>entrambe <span class=\"_ _3b\"></span>soggette <span class=\"_ _29\"></span>a <span class=\"_ _3b\"></span>direzione <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>coordinamento <span class=\"_ _29\"></span>da <span class=\"_ _3b\"> </span>parte <span class=\"_ _3b\"></span>di Banco <span class=\"_ _1\"></span>D<span class=\"_ _1\"></span>esio <span class=\"_ _3\"></span>- <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>entrat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>far <span class=\"_ _3\"></span>parte <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>perimetro <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>bancario, <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>perimetro <span class=\"_ _3\"></span>delle par<span class=\"ls0\">ti correlate, con efficacia 1\u00b0 giugno 202<span class=\"_ _1\"></span>4. </span>Ad <span class=\"_ _3f\"> </span>esit<span class=\"_ _1\"></span>o <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>perfezionam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"> </span>dell\u2019Operazione <span class=\"_ _2d\"> </span>Ban<span class=\"_ _1\"></span>co <span class=\"_ _2d\"> </span>Desio <span class=\"_ _2d\"> </span>risulta <span class=\"_ _2c\"> </span>detenere <span class=\"_ _2d\"> </span>n. <span class=\"_ _2d\"> </span>11.033.182<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>azioni <span class=\"_ _2d\"> </span>pari all\u201989,23%  del  capitale  sociale  della  Societ\u00e0;  la  quota  rimanente  \u00e8  detenuta  dai  soci  manager  di Dynamica. Per <span class=\"_ _2d\"> </span>ul<span class=\"ff5\">teriori <span class=\"_ _2d\"> </span>informaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"> </span>sull\u2019operazione, <span class=\"_ _2d\"> </span>si <span class=\"_ _2d\"> </span>rinvi<span class=\"_ _1\"></span>a <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>Paragrafo <span class=\"_ _2d\"> </span>\u201cEventi <span class=\"_ _2d\"> </span>societ<span class=\"_ _1\"></span>ari <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>rilievo <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>perio<span class=\"_ _1\"></span>do\u201d, </span>nonch\u00e9 <span class=\"_ _3f\"> </span>al <span class=\"_ _2d\"> </span>comunicato<span class=\"_ _1\"></span> <span class=\"_ _2d\"> </span>stampa <span class=\"_ _2d\"> </span>diffuso <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>data <span class=\"_ _2c\"> </span>31 <span class=\"_ _3f\"> </span>maggio <span class=\"_ _2d\"> </span>2024 <span class=\"_ _2d\"> </span>ed <span class=\"_ _2d\"> </span>altres\u00ec <span class=\"_ _2c\"> </span>disponibile <span class=\"_ _2d\"> </span>sul <span class=\"_ _2d\"> </span>sito <span class=\"_ _2d\"> </span>internet istituzionale. Successivamente <span class=\"_ _29\"></span>alla <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ata <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>acquisizione <span class=\"_ _29\"></span>della <span class=\"_ _29\"></span>pa<span class=\"_ _1\"></span>rtecipazione, <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stato <span class=\"_ _29\"></span>stipulato <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>la <span class=\"_ _29\"></span>controllata <span class=\"_ _3b\"></span>in data <span class=\"_ _3b\"> </span>2 <span class=\"_ _3b\"> </span>lugli<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>2024 <span class=\"_ _3f\"> </span>un <span class=\"_ _3b\"> </span>ac<span class=\"_ _1\"></span>cordo <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>acquisto <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>crediti <span class=\"_ _3f\"> </span>che <span class=\"_ _3b\"> </span>preved<span class=\"_ _1\"></span>eva, <span class=\"_ _3b\"> </span>inter <span class=\"_ _3f\"> </span>alia, <span class=\"_ _3b\"> </span>la <span class=\"_ _3f\"> </span>sottoscrizione <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>un accordo <span class=\"_ _3\"></span>quadro <span class=\"_ _29\"></span>vincolante <span class=\"_ _29\"></span>relativo <span class=\"_ _29\"></span>alla <span class=\"_ _3\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>crediti <span class=\"_ _3\"></span>pro<span class=\"_ _1\"></span>-<span class=\"ff5\">soluto <span class=\"_ _29\"></span>tra <span class=\"_ _3\"></span>BDB <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>Dynamica <span class=\"_ _29\"></span>(l\u2019\u201cAccordo </span>Quadro\u201d) <span class=\"_ _3b\"></span>regolante <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>termini <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>condizio<span class=\"_ _1\"></span>ni <span class=\"_ _3b\"></span>chiave, <span class=\"_ _29\"></span>inclusi <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>relativi <span class=\"_ _3b\"> </span>economics, <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"></span>cessione <span class=\"_ _3b\"></span>a <span class=\"_ _29\"></span>BDB <span class=\"_ _3b\"> </span>dei crediti <span class=\"_ _3f\"> </span>derivanti <span class=\"_ _2d\"> </span>da <span class=\"_ _2d\"> </span>finanziamenti <span class=\"_ _3f\"> </span>tempo <span class=\"_ _2d\"> </span>per <span class=\"_ _2d\"> </span>tempo <span class=\"_ _2d\"> </span>erogati <span class=\"_ _3f\"> </span>da <span class=\"_ _2d\"> </span>Dynamica <span class=\"_ _3f\"> </span>tr<span class=\"_ _1\"></span>amite <span class=\"_ _3f\"> </span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>prest<span class=\"_ _3\"></span>iti personali <span class=\"_ _29\"></span>contro <span class=\"_ _3b\"></span>la <span class=\"_ _29\"></span>cessione <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>quinto <span class=\"_ _29\"></span>dello <span class=\"_ _3b\"></span>stipendio <span class=\"_ _29\"></span>e/o <span class=\"_ _29\"></span>della <span class=\"_ _3b\"></span>pensione <span class=\"_ _29\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>ass<span class=\"_ _1\"></span>istiti <span class=\"_ _29\"></span>da <span class=\"_ _29\"></span>dele<span class=\"_ _1\"></span>gazione <span class=\"_ _29\"></span>di pagamento  di <span class=\"_ _3d\"> </span>quote  degli <span class=\"_ _3d\"> </span>stipendi <span class=\"_ _3d\"> </span>(la  \u201cCessio<span class=\"_ _1\"></span>ne\u201d).  L\u2019accordo <span class=\"_ _3d\"> </span>stipulato  in  data <span class=\"_ _3d\"> </span>8 <span class=\"_ _3d\"> </span>febbraio  (prima dell\u2019acquisizione <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>partecipazio<span class=\"_ _1\"></span>ne) <span class=\"_ _29\"></span>aveva <span class=\"_ _3b\"> </span>dura<span class=\"ff2\">t<span class=\"_ _1\"></span>a <span class=\"_ _3b\"></span>fino <span class=\"_ _29\"></span>al <span class=\"_ _3b\"> </span>31 <span class=\"_ _3b\"></span>maggio <span class=\"_ _29\"></span>2024 <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>prevedeva <span class=\"_ _3b\"></span>un <span class=\"_ _29\"></span>importo<span class=\"_ _1\"></span> </span>massimo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>acquis<span class=\"_ _1\"></span>tati <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>120 <span class=\"_ _3\"></span>mln <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>mentre <span class=\"_ _3\"></span>l\u2019accordo <span class=\"_ _3\"></span>siglato<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>luglio <span class=\"_ _3\"></span>2024<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>avente scadenza <span class=\"_ _40\"> </span>31 <span class=\"_ _47\"> </span>dicembre <span class=\"_ _40\"> </span>2024, <span class=\"_ _47\"> </span>in <span class=\"_ _40\"> </span>conseguenza <span class=\"_ _40\"> </span>dell\u2019entrata <span class=\"_ _47\"> </span>di <span class=\"_ _40\"> </span>Dynamica <span class=\"_ _40\"> </span>nel <span class=\"_ _47\"> </span>Gruppo <span class=\"_ _40\"> </span>Banco <span class=\"_ _47\"> </span>Desio impegnava la <span class=\"ff5\">Banca all\u2019acquisto di tutta la produzione originata da <span class=\"_ _0\"></span>Dynamica. (fermo il rispetto di criteri </span>assuntivi <span class=\"_ _3\"></span>determinati <span class=\"_ _1\"></span>contrattualmente). <span class=\"_ _3\"></span><span class=\"ls132\">\u00c8 <span class=\"_ _3\"></span></span><span class=\"ff5\">stata <span class=\"_ _1\"></span>altr<span class=\"_ _1\"></span>es\u00ec <span class=\"_ _3\"></span>prevista <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ottoscrizione, <span class=\"_ _1\"></span>contestuale <span class=\"_ _3\"></span>all\u2019Accordo </span>Quadro, <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>un <span class=\"_ _29\"></span>contratto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>servici<span class=\"_ _1\"></span>ng <span class=\"_ _3\"></span>(il <span class=\"_ _29\"></span>\u201cContr<span class=\"_ _1\"></span>atto <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Servicing\u201d) <span class=\"_ _29\"></span>avente <span class=\"_ _29\"></span>ad <span class=\"_ _29\"></span>oggetto <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>conferimento <span class=\"_ _29\"></span>da parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>BDB <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Dynamica <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>ell\u2019incarico <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svo<span class=\"_ _1\"></span>lgere <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incass<span class=\"_ _1\"></span>o, <span class=\"_ _2\"></span>rimessa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rendi<span class=\"_ _1\"></span><span class=\"ff2\">contazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relaz<span class=\"_ _1\"></span>ione </span>a crediti <span class=\"ff5\">\u2013</span> dalla <span class=\"_ _0\"></span>prima acquistati <span class=\"ff5\">\u2013</span> verso dipendenti o pensionati di amministrazioni pubbliche ed aziende private nell\u2019ambito della Cessione.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>* * * I <span class=\"_ _1\"></span>rapporti <span class=\"_ _3\"></span>con <span class=\"_ _1\"></span>parti <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>relate <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>generalmente re<span class=\"_ _1\"></span>golati <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>condizioni <span class=\"_ _1\"></span>equivale<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelle <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ercato <span class=\"_ _1\"></span>o standard <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>trovano <span class=\"_ _2\"></span>comu<span class=\"_ _1\"></span>nque <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>giustificazione <span class=\"_ _2\"></span>nell\u2019interesse <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>appartenenza. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>raffronto con  le <span class=\"_ _2c\"> </span>condizioni  equivalenti  a <span class=\"_ _2c\"> </span>qu<span class=\"_ _1\"></span>elle  di <span class=\"_ _2c\"> </span>m<span class=\"_ _1\"></span>ercato  o <span class=\"_ _2c\"> </span>standard  viene  indicato  nella <span class=\"_ _2c\"> </span>rendicontazione<span class=\"_ _1\"></span> periodica verso gli Organi Sociali<span class=\"_ _1\"></span> delle operazioni poste in essere.<span class=\"_ _3\"></span> In tale contesto, <span class=\"_ _0\"></span>non si segnalano operazioni in essere al 31 <span class=\"_ _0\"></span>dicembre 2024 che presentino profili di rischio particolare rispetto a quelli valutat<span class=\"_ _1\"></span>i nell\u2019ambito dell\u2019ordinario esercizio dell\u2019operativ<span class=\"_ _1\"></span>it\u00e0 di natura bancaria e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>connessa attivit\u00e0 <span class=\"_ _2\"></span>finanziaria <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>comunque <span class=\"_ _2\"></span>presentino <span class=\"_ _2\"></span>profi<span class=\"_ _1\"></span>li <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>atipicit\u00e0/inusualit\u00e0 <span class=\"_ _2\"></span>degni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>nota.<span class=\"_ _324\"> </span>Nei <span class=\"_ _3f\"> </span>paragrafi <span class=\"_ _2d\"> </span>seguenti <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>riepilogati <span class=\"_ _2c\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"> </span>in <span class=\"_ _3f\"> </span>una <span class=\"_ _2d\"> </span>logica <span class=\"_ _2d\"> </span>prudenziale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>gestione <span class=\"_ _3f\"> </span>unitari<span class=\"_ _1\"></span>a <span class=\"_ _3f\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _2d\"> </span>potenzia<span class=\"_ _1\"></span>li conflitti <span class=\"_ _29\"></span>d\u2019interesse <span class=\"_ _3\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _29\"></span>i <span class=\"_ _3\"></span>rapporti <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>essere <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _29\"></span>Societ\u00e0 <span class=\"_ _3\"></span>Controllante <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _3\"></span>Soggetti <span class=\"_ _3\"></span>Collegati <span class=\"_ _29\"></span>ai <span class=\"_ _3\"></span>sensi </span>dell\u2019art. 53 <span class=\"_ _0\"></span>TUB <span class=\"_ _2\"></span>e/o<span class=\"_ _1\"></span> de<span class=\"_ _0\"></span>ll\u2019Art. <span class=\"_ _0\"></span>2391<span class=\"_ _1\"></span><span class=\"ff2\">-</span>bis c.c. <span class=\"_ _2\"></span>(inclus<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>oggetti trattati <span class=\"_ _2\"></span>ai sensi de<span class=\"_ _0\"></span>ll\u2019Art. <span class=\"_ _0\"></span>136 TUB <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla<span class=\"_ _0\"></span> normativa anche interna vigente), evidenziando in particolar<span class=\"_ _1\"></span>e i saldi dei rapporti di c/c e dei dossier titoli alla chiusura dell\u2019esercizio.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>I <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> Societ\u00e0 co<span class=\"_ _1\"></span>ntrollante  </span></span>In <span class=\"_ _29\"></span>data <span class=\"_ _3b\"> </span>3 <span class=\"_ _3b\"></span>luglio <span class=\"_ _29\"></span>20<span class=\"_ _1\"></span>23, <span class=\"_ _3b\"></span>Banco <span class=\"_ _29\"></span>di <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>della <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A. <span class=\"_ _3b\"> </span>ha <span class=\"_ _29\"></span>sott<span class=\"_ _1\"></span>oscritto, <span class=\"_ _3b\"> </span>con <span class=\"_ _29\"></span>Brianza <span class=\"_ _3b\"> </span>Unione <span class=\"_ _3b\"></span>di <span class=\"_ _29\"></span>Luigi<span class=\"_ _1\"></span> Gavazzi <span class=\"_ _3d\"> </span>e  Stefano <span class=\"_ _3d\"> </span>Lado <span class=\"_ _3d\"> </span>S.A.p.A.  (\u201cBrianz<span class=\"_ _1\"></span>a  Union<span class=\"_ _1\"></span>e\u201d),  un <span class=\"_ _3d\"> </span>accordo <span class=\"_ _3d\"> </span>per  la <span class=\"_ _3d\"> </span>s<span class=\"_ _1\"></span>ottoscrizione  da <span class=\"_ _3d\"> </span>parte  d<span class=\"_ _1\"></span>i quest\u2019ultima di un Bond Tier 2 <span class=\"_ _1\"></span>Subordinato 10Y non ca<span class=\"_ _1\"></span><span class=\"ff2 ls7\">ll 5Y per un importo pari<span class=\"_ _0\"></span> a 60 milioni di euro.<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>L\u2019emissione <span class=\"_ _29\"></span>del <span class=\"_ _29\"></span>Bond <span class=\"_ _3b\"></span>Tier <span class=\"_ _29\"></span>2 <span class=\"_ _29\"></span>Subordinato <span class=\"_ _3b\"></span>da <span class=\"_ _29\"></span>parte <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _29\"></span>\u00e8 <span class=\"_ _3b\"></span>stata <span class=\"_ _29\"></span>contestuale <span class=\"_ _29\"></span>all\u2019emissione, <span class=\"_ _3b\"></span>da parte di Brianza Unione, di un prestito obbligazionario nella forma di private pl<span class=\"_ _1\"></span>acement con le medesime caratteristiche, interamente sottos<span class=\"_ _1\"></span>critto da investi<span class=\"_ _1\"></span>tori professionali. Le <span class=\"_ _0\"></span>due <span class=\"_ _2\"></span>emissio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Bond Tier <span class=\"_ _2\"></span>2 Subordinati <span class=\"_ _2\"></span>si collocano <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>ampio <span class=\"_ _0\"></span>contesto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>un\u2019operazione finalizzata a <span class=\"_ _1\"></span>determinare <span class=\"_ _3\"></span>l\u2019apposizione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>Tier <span class=\"_ _1\"></span>2 <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>quadro <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>disciplina <span class=\"_ _3\"></span>prudenziale <span class=\"_ _1\"></span>applicabi<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ai sensi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>CRR <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vigilanza <span class=\"_ _3\"></span>prudenziale <span class=\"_ _3\"></span>individuale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>consolidata, <span class=\"_ _3\"></span>rispettivamente <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> del Gruppo Bancario Banco Desi<span class=\"_ _1\"></span>o (l\u2019\u201cOperazione\u201d).<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Per i <span class=\"_ _2\"></span>dettagli dell\u2019Operazione, si <span class=\"_ _0\"></span>rinvia al <span class=\"_ _2\"></span>documento informativo, redatto da <span class=\"_ _2\"></span>Banco Desio <span class=\"_ _0\"></span>ai sensi <span class=\"_ _2\"></span>e per <span class=\"_ _0\"></span>gli effetti <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _3\"></span>5 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Regolamento <span class=\"_ _3\"></span>OPC <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eso <span class=\"_ _3\"></span>disponibile <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>pubblico, <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>legge, <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>esso <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>sede sociale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>piattafor<span class=\"_ _1\"></span><span class=\"ff5\">ma <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>stoccaggio <span class=\"_ _3\"></span>1INFO <span class=\"_ _3\"></span>(all\u2019indirizzo <span class=\"_ _3\"></span>www.1info.it), <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>sito </span>internet di Banco Desio (sezio<span class=\"_ _1\"></span>ne Governance/Documenti societari/Soggetti c<span class=\"_ _1\"></span>ollegati). <span class=\"_ _1\"></span> ***<span class=\"ls0\"> </span>Alla chiusura <span class=\"_ _1\"></span>dell\u2019esercizio, i <span class=\"_ _1\"></span>saldi <span class=\"_ _1\"></span>debitori (verso <span class=\"_ _1\"></span>clientela) nei confr<span class=\"_ _1\"></span>onti della <span class=\"_ _1\"></span>Controllante Brianza <span class=\"_ _1\"></span>Unione ammontano <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>complessivi <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>0,4 milioni <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>feriti al <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>c/<span class=\"_ _1\"></span>corrente a <span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>sta detenuto <span class=\"_ _1\"></span>presso <span class=\"_ _1\"></span>Banco<span class=\"_ _1\"></span> Desio. <span class=\"_ _3\"></span>Si <span class=\"_ _29\"></span>segnala, <span class=\"_ _3\"></span>altr<span class=\"_ _1\"></span>es\u00ec, <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _29\"></span>posizione <span class=\"_ _29\"></span>relativa <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Doss<span class=\"_ _1\"></span>ier <span class=\"_ _3\"></span>Tito<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>custodia <span class=\"_ _29\"></span>e <span class=\"_ _3\"></span>amministr<span class=\"_ _1\"></span>azione <span class=\"_ _3\"></span>pari <span class=\"_ _29\"></span>ad <span class=\"_ _3\"></span>Euro 539,7 milioni. Con <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Controllante <span class=\"_ _1\"></span>Brianza <span class=\"_ _3\"></span>Unione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Luigi <span class=\"_ _3\"></span>Gavazzi <span class=\"_ _3\"></span>e St<span class=\"_ _1\"></span>efano <span class=\"_ _1\"></span>Lado <span class=\"_ _3\"></span>SapA <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ato <span class=\"_ _3\"></span>rinnovato <span class=\"_ _1\"></span>l\u2019accordo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i servizio <span class=\"_ _3\"></span>disciplinante <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>diritti <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>obblighi <span class=\"_ _3\"></span>reciproci <span class=\"_ _3\"></span>inerenti <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>segnaletiche <span class=\"_ _3\"></span>delegate <span class=\"_ _3\"></span>al Banco di Desio <span class=\"_ _0\"></span>e della Brianza S<span class=\"_ _0\"></span>.p.A. relativamente al consolidamento prudenziale ai sensi degli <span class=\"_ _0\"></span>artt. 11 e 99 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Regolamento <span class=\"_ _2\"></span>UE <span class=\"_ _2\"></span>n. <span class=\"_ _0\"></span>575/2013 <span class=\"_ _0\"></span>(CRR). <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>corrispettivi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>favore <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>quest\u2019ultima <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ammontare <span class=\"_ _2\"></span>esiguo e <span class=\"_ _3b\"> </span>sono <span class=\"_ _3b\"> </span>stati<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>comunque <span class=\"_ _3b\"> </span>determinati <span class=\"_ _3f\"> </span>con <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>stess<span class=\"_ _1\"></span>a <span class=\"_ _3b\"> </span>metodologia <span class=\"_ _3f\"> </span>degli <span class=\"_ _3b\"> </span>analoghi <span class=\"_ _3f\"> </span>accor<span class=\"_ _1\"></span>di <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>le <span class=\"_ _3b\"> </span>societ<span class=\"_ _1\"></span>\u00e0 Controllate. <span class=\"_ _3\"></span>Si <span class=\"_ _1\"></span>precisa <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>anche <span class=\"_ _3\"></span>tale <span class=\"_ _1\"></span>operazione <span class=\"_ _3\"></span>ricade <span class=\"_ _3\"></span>nell\u2019ambito <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>applicazione <span class=\"_ _3\"></span>dell\u2019art. <span class=\"_ _1\"></span>136 <span class=\"_ _3\"></span>TUB <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n virt\u00f9 <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>cariche <span class=\"_ _1\"></span>rivestite <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>alcu<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>Esponenti <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>cui al <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>uccessivo <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>\u201c<span class=\"_ _1\"></span>Operazioni <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>Espon<span class=\"_ _1\"></span>enti e con soggetti riconducib<span class=\"ff5\">i<span class=\"_ _1\"></span>li agli stessi\u201d.</span> II <span class=\"ls0\">- Operazioni con Espone<span class=\"_ _1\"></span>nti e con soggetti riconduc<span class=\"_ _1\"></span>ibili agli stessi </span>96<span class=\"_ _324\"> </span>Per <span class=\"_ _1\"></span>quanto <span class=\"_ _3\"></span>riguarda le <span class=\"_ _3\"></span>operazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>fidamento <span class=\"_ _1\"></span>approvate <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span><span class=\"ff5\">2024<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>sensi dell\u2019art. <span class=\"_ _3\"></span>53 del <span class=\"_ _3\"></span>TUB (anche<span class=\"_ _1\"></span> </span>in <span class=\"_ _3f\"> </span>conformit\u00e0 <span class=\"_ _3f\"> </span>alle <span class=\"_ _2d\"> </span>nuove <span class=\"_ _3f\"> </span>dis<span class=\"_ _1\"></span>posizioni <span class=\"_ _2d\"> </span>introdotte <span class=\"_ _3f\"> </span>dal <span class=\"_ _3f\"> </span>Decreto <span class=\"_ _3f\"> </span>Le<span class=\"_ _1\"></span>gislativo <span class=\"_ _3f\"> </span>di <span class=\"_ _2d\"> </span>recepimento <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>Di<span class=\"_ _1\"></span>rettiva 2013/36/UE, <span class=\"_ _3b\"> </span>c.d. <span class=\"_ _3b\"> </span>CRD <span class=\"_ _3b\"> </span>IV) <span class=\"_ _3b\"> </span>e/o <span class=\"_ _3b\"> </span>dell\u2019art. <span class=\"_ _3b\"> </span>2391<span class=\"_ _1\"></span><span class=\"ff2\">-</span>bis <span class=\"_ _3b\"> </span>c.c. <span class=\"_ _3b\"></span>(inclusi <span class=\"_ _3b\"> </span>i <span class=\"_ _3b\"> </span>soggetti <span class=\"_ _3b\"> </span>trattati <span class=\"_ _3b\"> </span>ai <span class=\"_ _3b\"></span>sensi <span class=\"_ _3b\"></span>dell\u2019Art. <span class=\"_ _3b\"></span>136 <span class=\"_ _3b\"></span>TUB <span class=\"_ _3b\"></span>i<span class=\"_ _1\"></span><span class=\"ff2 ls144\">n </span>conformit\u00e0 alla normativa anche int<span class=\"_ _1\"></span>erna vigente), si segnala che si <span class=\"_ _1\"></span>\u00e8 trattato principalmente di ordinarie operazioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>erogazio<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Esponenti <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>soggetti <span class=\"_ _3\"></span>agli <span class=\"_ _3\"></span>stessi <span class=\"_ _3\"></span>connessi <span class=\"_ _3\"></span>(per <span class=\"_ _3\"></span>tali intendendosi <span class=\"_ _3b\"></span>gli <span class=\"_ _29\"></span>amministrato<span class=\"_ _1\"></span>ri, <span class=\"_ _3b\"></span>i <span class=\"_ _29\"></span>sindac<span class=\"_ _1\"></span>i <span class=\"_ _3b\"></span>ed <span class=\"_ _29\"></span>i <span class=\"_ _3b\"> </span>dirigenti <span class=\"_ _3b\"></span>con <span class=\"_ _29\"></span>responsabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3b\"></span>strategiche <span class=\"_ _29\"></span>nel <span class=\"_ _3b\"> </span>Banco <span class=\"_ _3b\"></span>e <span class=\"_ _29\"></span>nelle<span class=\"_ _1\"></span> societ\u00e0 <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>rapporto <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>controllo). <span class=\"_ _3f\"> </span>Tali <span class=\"_ _2d\"> </span>legami <span class=\"_ _2d\"> </span>non <span class=\"_ _3f\"> </span>hanno <span class=\"_ _2d\"> </span>influito <span class=\"_ _2d\"> </span>sull\u2019applicazione <span class=\"_ _3f\"> </span>dei <span class=\"_ _2d\"> </span>normali <span class=\"_ _2d\"> </span>criteri <span class=\"_ _2d\"> </span>di valutazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>merito <span class=\"_ _1\"></span>creditizio. <span class=\"_ _1\"></span>L\u2019ammontare <span class=\"_ _1\"></span>complessivo <span class=\"_ _1\"></span>accor<span class=\"_ _1\"></span>dato sulle <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>37 <span class=\"_ _1\"></span>po<span class=\"_ _3\"></span><span class=\"ff2\">sizioni in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 </span>dicembre <span class=\"_ _2\"></span>20<span class=\"_ _1\"></span>24 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>11<span class=\"_ _1\"></span>,7 <span class=\"_ _2\"></span>milio<span class=\"_ _1\"></span>ni <span class=\"_ _0\"></span>circa <span class=\"_ _2\"></span>e i <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>utilizzi <span class=\"_ _2\"></span>ammontano globalmente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>4,<span class=\"_ _1\"></span>3 <span class=\"_ _0\"></span>milioni circa. Per quanto concerne i <span class=\"_ _0\"></span>rapporti di raccolta intrattenuti dal <span class=\"_ _0\"></span>Banco direttamente con gli <span class=\"_ _0\"></span>Esponenti, nonch\u00e9 con <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>oggetti <span class=\"_ _3\"></span>conne<span class=\"_ _0\"></span>ssi <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>segnala <span class=\"_ _3\"></span>altres\u00ec <span class=\"_ _3\"></span>che i <span class=\"_ _3\"></span>saldi <span class=\"_ _3\"></span>complessivi <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dicembre 20<span class=\"_ _1\"></span>24 <span class=\"_ _3\"></span>ammontano <span class=\"_ _1\"></span>ad <span class=\"_ _3\"></span>Euro 281,1 milioni circa nei debiti vers<span class=\"_ _1\"></span>o la clientela (compr<span class=\"_ _1\"></span>ensivo di Euro 257,2 milio<span class=\"_ _1\"></span>ni circa nei dossier titoli). Sono <span class=\"_ _2\"></span>esclusi <span class=\"_ _0\"></span>dai <span class=\"_ _2\"></span>computi sudde<span class=\"_ _0\"></span>tti <span class=\"_ _2\"></span>le operazioni <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i saldi <span class=\"_ _2\"></span>riferiti <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>ollante <span class=\"_ _2\"></span>di cui <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>precedente<span class=\"_ _1\"></span> paragrafo I ed alle Societ\u00e0 controll<span class=\"_ _1\"></span>ate e collegate.<span class=\"_ _1\"></span> Il de<span class=\"_ _0\"></span>ttaglio relativo <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>predetti <span class=\"_ _0\"></span>rapporti di <span class=\"_ _2\"></span>affidamento e <span class=\"_ _0\"></span>di raccolta <span class=\"_ _2\"></span>di cui <span class=\"_ _0\"></span>al p<span class=\"_ _0\"></span>resente <span class=\"_ _2\"></span>paragrafo \u00e8 <span class=\"_ _0\"></span>esposto nella seguente tavola: <table class=\"s wef7 hb1f\" id=\"_14ec1316-25b0-4834-9927-348be5847c69\"><tr><td></td><td class=\"c x899 y3dea wef8 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">Saldi al 31.12.20<span class=\"_ _0\"></span>24<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td class=\"c x89a y3deb wef9 ha53\"><div class=\"t m0 x23f h3b y319c ff2 fse fc0 sc0 ls0 ws0\">(Espressi in Euro/<span class=\"_ _0\"></span>milioni)<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x89b y3dec w769 h66f\"><div class=\"t m0 x19 h3b y86c ff3 fse fc0 sc0 ls0 ws0\">Operazioni di a<span class=\"_ _0\"></span>ffidamento:<span class=\"ff2\"> </span></div></td><td></td></tr><tr><td class=\"c x89b y3ded w769 he8\"><div class=\"t m0 x19 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Ammontare ac<span class=\"_ _0\"></span>cordato </div></td><td class=\"c x89c y3ded w18f he8\"><div class=\"t m0 xa0 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">11,7 </div></td></tr><tr><td class=\"c x89b y3dee w769 h776\"><div class=\"t m0 x19 h3b y27ae ff2 fse fc0 sc0 ls0 ws0\">Ammontare ut<span class=\"_ _0\"></span>ilizzato </div></td><td class=\"c x89c y3dee w18f h776\"><div class=\"t m0 xb7 h3b y27ae ff2 fse fc0 sc0 ls0 ws0\">4,3 </div></td></tr><tr><td class=\"c x89b y3def w769 he8\"><div class=\"t m0 x19 h3b y2285 ff3 fse fc0 sc0 ls0 ws0\">Operazioni di rac<span class=\"_ _0\"></span>colta:<span class=\"ff2\"> </span></div></td><td></td></tr><tr><td class=\"c x89b y3df0 w769 h66f\"><div class=\"t m0 x19 h3b y86c ff2 fse fc0 sc0 ls0 ws0\">Ammontare c/c <span class=\"_ _0\"></span>e d/r (a) </div></td><td class=\"c x89c y3df0 w18f h66f\"><div class=\"t m0 xa0 h3b y86c ff2 fse fc0 sc0 ls0 ws0\">23,9 </div></td></tr><tr><td class=\"c x89b y3df1 w769 he8\"><div class=\"t m0 x19 h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">Ammontare doss<span class=\"_ _0\"></span>ier titoli (<span class=\"_ _0\"></span>b) </div></td><td class=\"c x89c y3df1 w18f he8\"><div class=\"t m0 x2a h3b y2285 ff2 fse fc0 sc0 ls0 ws0\">257,2 </div></td></tr><tr><td class=\"c x89b y3df2 w769 h66f\"><div class=\"t m0 x19 h3b y86c ff2 fse fc0 sc0 ls0 ws0\">Totale (a+b) </div></td><td class=\"c x89c y3df2 w18f h66f\"><div class=\"t m0 x2a h3b y86c ff2 fse fc0 sc0 ls0 ws0\">281,1 </div></td></tr></table>In <span class=\"_ _1\"></span>conformit\u00e0 <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>Delibera <span class=\"_ _1\"></span>Consob <span class=\"_ _1\"></span>n. <span class=\"_ _3\"></span>15519 del <span class=\"_ _3\"></span>27 <span class=\"_ _1\"></span>luglio <span class=\"_ _1\"></span>2006 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>precisa <span class=\"_ _3\"></span>che l\u2019incidenza <span class=\"_ _1\"></span>compless<span class=\"_ _1\"></span>iva <span class=\"_ _1\"></span>dei saldi, <span class=\"_ _2c\"> </span>indicati <span class=\"_ _2c\"> </span>nei <span class=\"_ _2c\"> </span>precedenti <span class=\"_ _2d\"> </span>paragraf<span class=\"_ _1\"></span>i, <span class=\"_ _2c\"> </span>sotto <span class=\"_ _2c\"> </span>il <span class=\"_ _2d\"> </span>profilo  pat<span class=\"_ _0\"></span>rimoniale, <span class=\"_ _2c\"> </span>finanziario <span class=\"_ _2c\"> </span>ed <span class=\"_ _2d\"> </span>economico,  risult<span class=\"_ _0\"></span>a sostanzialmente marginale.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-714": {
   "value": "1 <span class=\"ls0\">- Informazioni sui compensi dei Diri<span class=\"_ _1\"></span>genti con responsabilit\u00e0 strategiche <span class=\"_ _3\"></span> </span>Per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>informazioni <span class=\"_ _2\"></span>sui <span class=\"_ _0\"></span>compensi <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>agli <span class=\"_ _2\"></span>Amministratori <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Dirigenti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>responsabilit\u00e0 <span class=\"_ _0\"></span>strategiche <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>rinvi<span class=\"_ _1\"></span>a alla \u201cRelazione <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ulle Politiche <span class=\"_ _2\"></span>di Remunerazione del Gruppo\u201d <span class=\"_ _0\"></span>al 31 <span class=\"_ _2\"></span>dice<span class=\"_ _1\"></span>mbre 202<span class=\"_ _1\"></span><span class=\"ff2\">4 </span>redatta <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi dell\u2019Art. 123<span class=\"ls0\">-<span class=\"ff5\">ter TUF e pubblicate sul sito i<span class=\"_ _1\"></span>nternet all\u2019indirizzo www.bancodesio.it.<span class=\"_ _1\"></span></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Brianza Unione di Luigi Gavazzi e Stefano Lado SapA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-674": {
   "value": "PARTE I <span class=\"ff4 ls0\">\u2013<span class=\"ff3\"> ACCORDI DI PAGAMENTO BASATI SU PROPRI STRUMENTI PATRIMONIALI  </span></span>A. INFORMAZIONI DI NATURA QUALITATIV<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> 1. Descrizione degli acco<span class=\"_ _1\"></span>rdi di pagamento basati su propri str<span class=\"_ _1\"></span>umenti patrimoniali<span class=\"_ _1\"></span> 1.1 Remunerazione collegata a siste<span class=\"_ _1\"></span>mi di incentivazione: piani di compensi ba<span class=\"_ _1\"></span>sati su azioni<span class=\"_ _1\"></span> Banco <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>Desio <span class=\"_ _3f\"> </span>e <span class=\"_ _3b\"> </span>della <span class=\"_ _3b\"> </span>Brianza <span class=\"_ _3b\"> </span>S.p.A., <span class=\"_ _3f\"> </span>in <span class=\"_ _3b\"> </span>qualit\u00e0 <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"></span>Capogruppo, <span class=\"_ _3b\"> </span>predispone <span class=\"_ _3f\"> </span>l'annuale <span class=\"_ _3b\"> </span>Relazione <span class=\"_ _3b\"> </span>s<span class=\"_ _1\"></span>ulla politica in <span class=\"_ _1\"></span>materia di <span class=\"_ _1\"></span>remunerazione <span class=\"_ _1\"></span>e sui <span class=\"_ _1\"></span>compensi <span class=\"_ _1\"></span>corrisposti<span class=\"_ _1\"></span> ai sensi <span class=\"_ _1\"></span>delle vigenti <span class=\"_ _1\"></span>disposizioni <span class=\"_ _1\"></span>in materia di <span class=\"_ _3b\"></span>politiche <span class=\"_ _3b\"></span>e <span class=\"_ _3b\"> </span>prassi <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>remunerazione <span class=\"_ _3b\"> </span>e <span class=\"_ _3b\"> </span>in<span class=\"_ _1\"></span>centivaz<span class=\"_ _1\"></span>ione <span class=\"_ _3b\"></span>della <span class=\"_ _3b\"> </span>Banca <span class=\"_ _3b\"> </span>d'Italia <span class=\"_ _3b\"> </span>(Circolar<span class=\"_ _1\"></span>e <span class=\"_ _3b\"></span>n. <span class=\"_ _3b\"></span>285/2013, <span class=\"_ _3b\"> </span>37\u00b0 aggiornamento <span class=\"_ _8e\"> </span>del <span class=\"_ _8e\"> </span>24 <span class=\"_ _10\"> </span>novembre <span class=\"_ _8e\"> </span>2021, <span class=\"_ _10\"> </span>Parte <span class=\"_ _8e\"> </span>Prima, <span class=\"_ _10\"> </span>Titolo <span class=\"_ _8e\"> </span>IV, <span class=\"_ _8e\"> </span>Capito<span class=\"_ _1\"></span>lo <span class=\"_ _8e\"> </span>2 <span class=\"_ _8e\"> </span>\"Politiche <span class=\"_ _8e\"> </span>e <span class=\"_ _8e\"> </span>prassi <span class=\"_ _10\"> </span>di remunerazione  e <span class=\"_ _2c\"> </span>incentiv<span class=\"_ _1\"></span>azione\"),  dell'art.123<span class=\"_ _1\"></span>-ter  del  Decreto <span class=\"_ _2c\"> </span>Legislati<span class=\"_ _1\"></span>vo  58/1998  (\"Testo <span class=\"_ _2c\"> </span>Unico  del<span class=\"_ _1\"></span>la Finanza\" <span class=\"_ _29\"></span>o <span class=\"_ _3b\"> </span>\"TUF\") <span class=\"_ _29\"></span>e <span class=\"_ _3b\"> </span>successive <span class=\"_ _3b\"> </span>modificazioni <span class=\"_ _3b\"> </span>e <span class=\"_ _29\"></span>dell'art. <span class=\"_ _3b\"> </span>84<span class=\"_ _1\"></span>-quater <span class=\"_ _3b\"></span>della <span class=\"_ _29\"></span>delibera <span class=\"_ _3b\"></span>Consob <span class=\"_ _29\"></span>n.11<span class=\"_ _1\"></span>971/1999 <span class=\"_ _3b\"></span>e successive modificazioni (\"Regolame<span class=\"_ _1\"></span>nto Emittenti\").<span class=\"_ _1\"></span> La <span class=\"_ _3b\"> </span>politi<span class=\"_ _1\"></span>ca <span class=\"_ _3b\"> </span>in <span class=\"_ _3b\"> </span>materia <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>remunerazione <span class=\"_ _3b\"> </span>(\"Policy<span class=\"_ _1\"></span>\") <span class=\"_ _3b\"> </span>rappresenta <span class=\"_ _3f\"> </span>un\u2019importante <span class=\"_ _3f\"> </span>leva <span class=\"_ _3b\"> </span>gestionale, <span class=\"_ _3b\"> </span>ai <span class=\"_ _3f\"> </span>fini <span class=\"_ _3f\"> </span>di attrarre, <span class=\"_ _3\"></span>motivare <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>trattenere <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>anagement <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>orientarne <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>comportamenti <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>una logica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>contenimento <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>ass<span class=\"_ _1\"></span>unti <span class=\"_ _1\"></span>dall\u2019i<span class=\"_ _1\"></span><span class=\"ff2\">ntermediario <span class=\"_ _1\"></span>(inclusi <span class=\"_ _1\"></span>quelli <span class=\"_ _3\"></span>legali e <span class=\"_ _1\"></span>reputazionali<span class=\"_ _1\"></span>) e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutela </span>e <span class=\"_ _1\"></span>fideliz<span class=\"_ _1\"></span>zazione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>cliente, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>un\u2019ottica <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>correttezza <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>condotte <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>gestio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>confl<span class=\"_ _1\"></span>itti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>interesse. Essa <span class=\"_ _3b\"> </span>\u00e8 <span class=\"_ _3b\"></span>inoltre <span class=\"_ _3b\"></span>funzionale <span class=\"_ _3b\"> </span>al <span class=\"_ _3b\"> </span>perseguimento <span class=\"_ _3b\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>successo <span class=\"_ _3b\"> </span>sostenibile, <span class=\"_ _3b\"> </span>che <span class=\"_ _3b\"> </span>si <span class=\"_ _3b\"> </span>sos<span class=\"_ _3\"></span>tanzia <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"></span>creazione <span class=\"_ _3b\"> </span>di valore <span class=\"_ _29\"></span>nel <span class=\"_ _29\"></span>lungo <span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ermine <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>beneficio <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>azionisti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>tenendo <span class=\"_ _29\"></span>conto <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>interessi <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>tutti<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>gli <span class=\"_ _29\"></span>stakeholder rilevanti per il Gruppo. La <span class=\"_ _29\"></span>Policy <span class=\"_ _3b\"></span>2024 <span class=\"_ _29\"></span>definisce <span class=\"_ _29\"></span>le <span class=\"_ _29\"></span>linee <span class=\"_ _29\"></span>guida <span class=\"_ _29\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _29\"></span>sistemi <span class=\"_ _29\"></span>di <span class=\"_ _3b\"></span>remunerazione <span class=\"_ _3\"></span>e <span class=\"_ _3b\"></span>incentivazione <span class=\"_ _29\"></span>del <span class=\"_ _3b\"></span>personale <span class=\"_ _29\"></span>del Gruppo <span class=\"_ _29\"></span>con <span class=\"_ _29\"></span>l\u2019obiettivo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>favorire <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>perseguimento<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>delle <span class=\"_ _3\"></span>str<span class=\"_ _1\"></span>ategie, <span class=\"_ _29\"></span>degli <span class=\"_ _29\"></span>obiettivi <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>dei <span class=\"_ _29\"></span>risultati <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>lungo<span class=\"_ _1\"></span> periodo, in coerenza <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>quadro generale di <span class=\"_ _0\"></span>politiche di gove<span class=\"_ _0\"></span>rno e di <span class=\"_ _0\"></span>gestione dei <span class=\"_ _0\"></span>rischi nel rispetto <span class=\"_ _0\"></span>dei livelli <span class=\"_ _2\"></span>di liquidit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>patrimonial<span class=\"_ _1\"></span>izzazione. <span class=\"_ _2\"></span>Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>fattori<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ESG <span class=\"_ _2\"></span>(Environme<span class=\"_ _1\"></span>ntal, <span class=\"_ _2\"></span>Social, Governance), la Policy <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>proseguendo il <span class=\"_ _1\"></span>percorso av<span class=\"_ _1\"></span>viato negli anni <span class=\"_ _1\"></span>scorsi, raffo<span class=\"_ _1\"></span>rza<span class=\"_ _1\"></span> ult<span class=\"_ _1\"></span>eriormente la correlazio<span class=\"_ _1\"></span>ne tra la <span class=\"_ _2\"></span>remunerazione <span class=\"_ _2\"></span>variabile <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>management <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>pers<span class=\"_ _1\"></span>onale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>str<span class=\"_ _1\"></span>ategiche <span class=\"_ _2\"></span>inerenti <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>tematiche<span class=\"_ _1\"></span> ESG <span class=\"_ _2\"></span>come declinate <span class=\"_ _2\"></span>nel Masterplan <span class=\"_ _2\"></span>aziendale. La <span class=\"_ _2\"></span>politica in <span class=\"_ _2\"></span>materia <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>remunerazione de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>Banco Desio \u00e8 neutrale rispetto al genere del personal<span class=\"_ _1\"></span>e. La remunerazione del personale dipendente del Gruppo prevede una componente variabile (incentivo) collegata <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>sistema <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>eriodicit\u00e0 <span class=\"_ _2\"></span>annual<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>(Short <span class=\"_ _2\"></span>Term <span class=\"_ _2\"></span>In<span class=\"_ _1\"></span>centive), <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>conosciment<span class=\"_ _1\"></span>o \u00e8 <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ubordinato alla <span class=\"_ _2\"></span>contestuale positiva <span class=\"_ _0\"></span>verifica di <span class=\"_ _2\"></span>predefinite condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>accesso (cance<span class=\"_ _0\"></span>lli) costituite <span class=\"_ _2\"></span>da<span class=\"_ _1\"></span> indicatori di <span class=\"_ _2\"></span>ade<span class=\"_ _1\"></span>guatezza patrimoniale, adeguatezza <span class=\"_ _0\"></span>della liquidit\u00e0 <span class=\"_ _0\"></span>e di <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>dditivit\u00e0. Successivamente <span class=\"_ _0\"></span>alla verifica <span class=\"_ _3f\"> </span>dei <span class=\"_ _3f\"> </span>cancelli, <span class=\"_ _3f\"> </span>ma <span class=\"_ _3f\"> </span>in <span class=\"_ _2d\"> </span>via <span class=\"_ _3f\"> </span>anticipata <span class=\"_ _3f\"> </span>ris<span class=\"_ _1\"></span>petto <span class=\"_ _3f\"> </span>alle <span class=\"_ _3f\"> </span>eventuali <span class=\"_ _3f\"> </span>erogazioni, <span class=\"_ _2d\"> </span>l\u2019ammon<span class=\"_ _1\"></span><span class=\"ff2\">tare <span class=\"_ _3f\"> </span>delle <span class=\"_ _3f\"> </span>ris<span class=\"_ _1\"></span>orse </span>economiche <span class=\"_ _2\"></span>effettivamen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>disponibile <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>ragione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>risult<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>economici <span class=\"_ _2\"></span>conseguiti, <span class=\"_ _0\"></span>definiti e <span class=\"_ _0\"></span>monitorati, in <span class=\"_ _0\"></span>coerenza con <span class=\"_ _0\"></span>il quadro <span class=\"_ _2\"></span>di propensione <span class=\"_ _0\"></span>al rischio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo, nell\u2019ambito del <span class=\"_ _2\"></span>Risk<span class=\"_ _1\"></span> A<span class=\"_ _0\"></span>ppetite Framework. L\u2019incentivo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rilevante <span class=\"_ _1\"></span>identificato <span class=\"_ _3\"></span>nell\u2019<span class=\"_ _1\"></span>anno <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>risposto <span class=\"_ _3\"></span>nell\u2019arco <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span><span class=\"ff2\">cinque <span class=\"_ _3\"></span><span class=\"ls2a\">o <span class=\"_ _1\"></span></span>s<span class=\"_ _1\"></span>ei </span>anni, <span class=\"_ _0\"></span>suddiviso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>up-front e <span class=\"_ _2\"></span>in quattro <span class=\"_ _2\"></span><span class=\"ls2a\">o <span class=\"ls0\">cinque <span class=\"_ _2\"></span>quote<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>annuali subordinate <span class=\"_ _2\"></span>alla positiva </span></span>verifica di future condizioni. L<span class=\"_ _1\"></span>a quota <span class=\"_ _1\"></span><span class=\"ls1c\">up</span>-front a prescindere dal beneficiario \u00e8 pari al<span class=\"_ _1\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">60% <span class=\"_ _2c\"> </span>dell\u2019incentivo <span class=\"_ _2c\"> </span>riconosciut<span class=\"_ _1\"></span>o, <span class=\"_ _2c\"> </span>nei  casi <span class=\"_ _2d\"> </span>in  cui <span class=\"_ _2d\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>remunerazione <span class=\"_ _2c\"> </span>variabile  individuale <span class=\"_ _2d\"> </span>annua  sia </span></span>inferiore a 435 mila euro;<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">40% dell\u2019incentivo <span class=\"_ _0\"></span>riconosciuto, nei casi in <span class=\"_ _0\"></span>cui la <span class=\"_ _0\"></span>remunerazione variabile individuale ann<span class=\"_ _0\"></span>ua sia pari <span class=\"_ _0\"></span>o </span></span>superiore a 435 mila euro.<span class=\"_ _1\"></span> Il  valore  di  435<span class=\"_ _0\"></span>  mila  euro  rappresenta <span class=\"_ _2c\"> </span>per  il  Gruppo  il <span class=\"_ _2c\"> </span>livell<span class=\"_ _1\"></span>o  di <span class=\"_ _2c\"> </span>remuneraz<span class=\"_ _1\"></span>ione  variabile  di  import<span class=\"_ _0\"></span>o particolarmente <span class=\"_ _3\"></span>elevato, <span class=\"_ _3\"></span>determinato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>stabilito <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>Disposizioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Vigilanza <span class=\"_ _3\"></span>della Banca d\u2019Italia.<span class=\"ff2\"> </span>Il 50% <span class=\"_ _2\"></span>della quota up-<span class=\"ff5\">front <span class=\"_ _2\"></span>dell\u2019incentivo \u00e8 <span class=\"_ _0\"></span>riconosciuto in <span class=\"_ _0\"></span>\u201cphantom shares <span class=\"_ _2\"></span>Banco Desio\u201d <span class=\"_ _0\"></span>rappresentative </span>di azioni ordinarie di Banco D<span class=\"_ _1\"></span>esio. Le quote differite sono co<span class=\"_ _1\"></span>stituite da:<span class=\"_ _1\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff2\">quattro <span class=\"_ _3b\"> </span>quote <span class=\"_ _3b\"> </span>annue <span class=\"_ _3f\"> </span>differite <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>periodo <span class=\"_ _3f\"> </span><span class=\"ff5\">quadri<span class=\"_ _1\"></span>ennale <span class=\"_ _3b\"> </span>suc<span class=\"_ _1\"></span>cessivo <span class=\"_ _3b\"> </span>all\u2019anno <span class=\"_ _3f\"> </span>di <span class=\"_ _3b\"> </span>maturazio<span class=\"_ _1\"></span>ne <span class=\"_ _3b\"> </span>della </span></span></span>quota up-front, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il 50% <span class=\"_ _1\"></span>in phantom shares <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>Desio, <span class=\"_ _1\"></span>per il<span class=\"_ _1\"></span> personale <span class=\"_ _1\"></span>pi\u00f9 rilevante <span class=\"_ _1\"></span>non indicato al punto precedente. \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">cinque <span class=\"_ _3b\"></span>quote <span class=\"_ _3b\"> </span>annue <span class=\"_ _3f\"> </span>differite <span class=\"_ _3b\"> </span>nel <span class=\"_ _3f\"> </span>periodo <span class=\"_ _3b\"> </span>qui<span class=\"_ _1\"></span>nquennale <span class=\"_ _3b\"> </span>successivo<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>all\u2019anno <span class=\"_ _3b\"> </span>di <span class=\"_ _3f\"> </span>maturazione <span class=\"_ _3b\"> </span>d<span class=\"_ _1\"></span>ella </span></span>quota <span class=\"_ _3\"></span>up-front, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>55<span class=\"_ _1\"></span>% <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>phantom <span class=\"_ _3\"></span>shares <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>Desi<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>personale <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _1\"></span>rilevante <span class=\"_ _3\"></span>apicale <span class=\"_ _3\"></span>nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>l\u2019importo della <span class=\"_ _2\"></span>remunerazione <span class=\"_ _0\"></span>variabile <span class=\"_ _0\"></span>individu<span class=\"ff2\">ale annua <span class=\"_ _2\"></span>riconosciuta sia <span class=\"_ _2\"></span>pari o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>uperiore </span>a 435 mila euro; Come <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _0\"></span>dalle Disposizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Vigilanza <span class=\"_ _2\"></span>della Banca <span class=\"_ _0\"></span>d\u2019Italia, <span class=\"_ _0\"></span>nei casi <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui la <span class=\"_ _2\"></span>remunerazione variabile individuale <span class=\"_ _1\"></span>annua ri<span class=\"_ _1\"></span>sulti <span class=\"_ _1\"></span>inferiore <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>soglia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rilevanza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>50 <span class=\"_ _1\"></span>mila <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contestualmente <span class=\"_ _1\"></span>inferiore o pari <span class=\"_ _1\"></span>a un <span class=\"_ _1\"></span>terzo <span class=\"_ _1\"></span>della remuneraz<span class=\"_ _1\"></span>ione to<span class=\"_ _1\"></span>tale individu<span class=\"_ _1\"></span>ale annua, il<span class=\"_ _1\"></span> relativo <span class=\"_ _1\"></span>importo <span class=\"_ _1\"></span>riconosciuto <span class=\"_ _1\"></span>\u00e8 erogato cash <span class=\"ff5\">e in un\u2019unica soluzione.<span class=\"_ _1\"></span></span> Per <span class=\"_ _40\"> </span>allineare <span class=\"_ _40\"> </span>gli <span class=\"_ _40\"> </span>interessi <span class=\"_ _47\"> </span>tra <span class=\"_ _40\"> </span>management <span class=\"_ _3d\"> </span>e <span class=\"_ _40\"> </span>az<span class=\"_ _1\"></span>ionisti <span class=\"_ _47\"> </span>e <span class=\"_ _3d\"> </span>support<span class=\"_ _1\"></span>are <span class=\"_ _3d\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>Piano <span class=\"_ _40\"> </span>Strategico <span class=\"_ _47\"> </span>Beyond <span class=\"_ _40\"> </span>26<span class=\"ls1f\">, </span>remunerando <span class=\"_ _3b\"> </span>le <span class=\"_ _3f\"> </span>risors<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>str<span class=\"_ _1\"></span>ategiche <span class=\"_ _3f\"> </span>del <span class=\"_ _3b\"> </span>Gruppo <span class=\"_ _3f\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _3b\"> </span>f<span class=\"_ _1\"></span>unzione <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>creazione <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>valore <span class=\"_ _3f\"> </span>nel <span class=\"_ _3b\"> </span>m<span class=\"_ _1\"></span>edio<span class=\"_ _3\"></span>-lungo termine, <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3d\"> </span>ha <span class=\"_ _40\"> </span>introdotto <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>piano <span class=\"_ _3d\"> </span>L<span class=\"_ _1\"></span>ong <span class=\"_ _3d\"> </span>Term <span class=\"_ _3d\"> </span>Incentive <span class=\"_ _3d\"> </span>(LT<span class=\"_ _1\"></span>I) <span class=\"_ _3d\"> </span>correlato <span class=\"_ _40\"> </span>alle <span class=\"_ _3d\"> </span>performance <span class=\"_ _40\"> </span>da conseguire nel triennio 2024<span class=\"_ _1\"></span>-2026, che si affianca al pi<span class=\"_ _1\"></span>ano Short Term Incentive (STI) 2024.<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>Piano <span class=\"_ _3\"></span>\u201cLTI <span class=\"_ _3\"></span>2024<span class=\"_ _1\"></span><span class=\"ff2\">-</span>2026\u201d <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>destinato <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>40<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ruoli <span class=\"_ _3\"></span>manageriali <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _29\"></span>(inclusi <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>appartenenti <span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e funzioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>controllo, <span class=\"_ _3\"></span>mediante <span class=\"_ _1\"></span>KPI <span class=\"_ _3\"></span>dedicati), <span class=\"_ _3\"></span>selezionati <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>livello <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>posizione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>all\u2019impatto <span class=\"_ _3\"></span>sul business, inclusi l\u2019Amministrato<span class=\"_ _1\"></span>re D<span class=\"ff2\">elegato <span class=\"_ _1\"></span>e i dirigenti con responsabil<span class=\"_ _1\"></span>it\u00e0 strategiche di Capogrupp<span class=\"_ _1\"></span>o e di </span>Fides, considerati fondam<span class=\"_ _1\"></span>entali per le rispettive co<span class=\"_ _1\"></span>mpetenze al fine d<span class=\"_ _1\"></span>ell\u2019implementazione e del suc<span class=\"_ _1\"></span>cesso del <span class=\"_ _1\"></span>Piano <span class=\"_ _1\"></span>Str<span class=\"_ _1\"></span>ategico <span class=\"_ _1\"></span>2024<span class=\"_ _1\"></span>-<span class=\"ff5\">2026 <span class=\"_ _3\"></span>\u201cBeyond 26\u201d, <span class=\"_ _3\"></span>approvato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Ammi<span class=\"_ _1\"></span>nist<span class=\"_ _1\"></span></span>razione <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>23 <span class=\"_ _3\"></span>novembre 2023, <span class=\"_ _3b\"> </span>con <span class=\"_ _3f\"> </span>facolt\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>individuarne <span class=\"_ _3b\"> </span>eve<span class=\"_ _1\"></span>ntualmente <span class=\"_ _3b\"> </span>ul<span class=\"_ _1\"></span>teriori <span class=\"_ _3b\"> </span>in <span class=\"_ _3f\"> </span>ragione <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>cambiamenti <span class=\"_ _3b\"> </span>o<span class=\"_ _1\"></span>rganizzativi <span class=\"_ _3f\"> </span>o <span class=\"_ _3b\"> </span>in ottica <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attractio<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>retention <span class=\"_ _3\"></span>(i <span class=\"_ _3\"></span>\u201cDestinatari\u201d). <span class=\"_ _3\"></span>L\u2019incentivo <span class=\"_ _3\"></span>correlato <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>Piano <span class=\"_ _3\"></span>LTI <span class=\"_ _29\"></span>(incentivo <span class=\"_ _3\"></span>LTI) <span class=\"_ _3\"></span>prevede anche <span class=\"_ _47\"> </span>l\u2019assegnazion<span class=\"_ _1\"></span>e <span class=\"_ _47\"> </span>di <span class=\"_ _47\"> </span>\u201cphanto<span class=\"_ _1\"></span>m <span class=\"_ _47\"> </span>shares <span class=\"_ _47\"> </span>Banco <span class=\"_ _47\"> </span>Desi<span class=\"_ _1\"></span>o\u201d <span class=\"_ _47\"> </span>che <span class=\"_ _47\"> </span>avverr\u00e0 <span class=\"_ _47\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _47\"> </span>termine <span class=\"_ _47\"> </span>del <span class=\"_ _47\"> </span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _47\"> </span>di performance, nel 2027, a val<span class=\"_ _1\"></span>le della verifica del conseguimento dei ri<span class=\"_ _1\"></span>sultati nel periodo di Vesting.<span class=\"_ _3\"></span> Per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Piani <span class=\"_ _2\"></span>Short Term <span class=\"_ _2\"></span>Incentive e <span class=\"_ _2\"></span>Long <span class=\"_ _0\"></span>Term <span class=\"_ _0\"></span>Incentive, <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le azioni <span class=\"_ _0\"></span>maturate <span class=\"_ _2\"></span>(up<span class=\"_ _1\"></span>-front e <span class=\"_ _2\"></span>differite) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisto un <span class=\"_ _10\"> </span>periodo <span class=\"_ _a8\"> </span>di <span class=\"_ _10\"> </span>retention <span class=\"_ _a8\"> </span>di <span class=\"_ _10\"> </span>un <span class=\"_ _a8\"> </span>anno, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>dec<span class=\"_ _1\"></span>orre <span class=\"_ _10\"> </span>dal <span class=\"_ _a8\"> </span>momento <span class=\"_ _10\"> </span>della <span class=\"_ _a8\"> </span>maturazione; <span class=\"_ _a8\"> </span>l\u2019effettivo riconoscimento al beneficiario<span class=\"_ _1\"></span> avviene al termine di t<span class=\"_ _1\"></span>ale periodo. Sia <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>up-front, <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>dif<span class=\"_ _1\"></span>ferite <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>soggette <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>meccanismi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>malus<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>claw<span class=\"_ _1\"></span>-back<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>cos\u00ec <span class=\"_ _0\"></span>come declinati nella Policy. Oltre ai <span class=\"_ _1\"></span>piani di <span class=\"_ _1\"></span>compe<span class=\"_ _1\"></span>nsi bas<span class=\"_ _1\"></span>ati su <span class=\"_ _1\"></span>phantom s<span class=\"_ _1\"></span>hares <span class=\"_ _1\"></span>Banco <span class=\"_ _1\"></span>di Desio, <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Piano <span class=\"_ _1\"></span>Short Term<span class=\"_ _1\"></span> Incentiv<span class=\"_ _1\"></span>e 2024 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>Long <span class=\"_ _3\"></span>Term <span class=\"_ _1\"></span>Incentive <span class=\"_ _3\"></span>2024<span class=\"_ _1\"></span>-2026, <span class=\"_ _3\"></span>l'Assemblea <span class=\"_ _1\"></span>Ordinaria <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>Azionisti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>e della Brianza S.p.A. in data 18 apri<span class=\"_ _1\"></span>le 2024 <span class=\"_ _1\"></span>ha approvato: \u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la politica in <span class=\"_ _0\"></span>materia di remune<span class=\"_ _0\"></span>razione per l\u2019esercizio 2024 contenuta nella <span class=\"_ _0\"></span>Sezione I della \u201cRelazione </span></span>sulla politica in materia di remunerazio<span class=\"_ _1\"></span>ne 2024 e sui compensi corrispos<span class=\"_ _1\"></span>ti 2023\u201d e<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _90\"> </span><span class=\"ff5\">la <span class=\"_ _3b\"></span>relazione <span class=\"_ _3b\"></span>sui <span class=\"_ _3b\"></span>compensi <span class=\"_ _29\"></span>cor<span class=\"_ _1\"></span>risposti <span class=\"_ _3b\"> </span>nell\u2019esercizio <span class=\"_ _3b\"> </span>2023 <span class=\"_ _3b\"> </span>contenuta <span class=\"_ _3b\"> </span>nella <span class=\"_ _3b\"></span>Sezione <span class=\"_ _3b\"></span>II <span class=\"_ _3b\"></span>della <span class=\"_ _3b\"></span>medesima </span></span>\u201cRelazione sulla politica i<span class=\"_ _1\"></span>n materia di remunerazione 2024 e sui co<span class=\"_ _1\"></span>mpensi corrisposti 2023\u201d.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>Per magg<span class=\"_ _0\"></span>iori informazioni di <span class=\"_ _0\"></span>dettaglio si <span class=\"_ _0\"></span>rinvia a <span class=\"_ _2\"></span>q<span class=\"_ _1\"></span>uanto contenuto nei <span class=\"_ _2\"></span>do<span class=\"_ _1\"></span>cumenti \u201cRelazione <span class=\"_ _0\"></span>sulla politica in <span class=\"_ _3\"></span>materia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>remunerazione <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>compensi <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>risposti <span class=\"_ _3\"></span>2023\u201d <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>\u201cDocume<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>Informativo <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>al Piano <span class=\"_ _8e\"> </span>\u201cs<span class=\"_ _1\"></span>istema <span class=\"_ _8e\"> </span>incentivante <span class=\"_ _10\"> </span>2024\u201d <span class=\"_ _10\"> </span>basato <span class=\"_ _10\"> </span>sull\u2019assegnazione <span class=\"_ _8e\"> </span>di <span class=\"_ _8e\"> </span>phantom<span class=\"_ _1\"></span> <span class=\"_ _8e\"> </span>shares\u201d <span class=\"_ _10\"> </span>e <span class=\"_ _8e\"> </span>\u201c<span class=\"_ _1\"></span>Documento informativo relativo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di incentivazione <span class=\"_ _2\"></span>di lungo <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>\u201cLTI 2024<span class=\"ff2\">-</span>2026\u201d b<span class=\"_ _0\"></span>asato sull\u2019assegnazione <span class=\"_ _2\"></span>di phantom shares\u201d, pubblicati <span class=\"_ _1\"></span>nel sito istituzionale all\u2019i<span class=\"_ _1\"></span><span class=\"ff2\">ndirizzo w<span class=\"_ _1\"></span>ww.bancodesio.it. </span>1.2 Piani di compensi basati su azioni di esercizi precedenti Il <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>febbraio <span class=\"_ _3\"></span>2024 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>preso <span class=\"_ _3\"></span>atto <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>maturazione, nell\u2019esercizio <span class=\"_ _1\"></span>2024, <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>componente azio<span class=\"_ _1\"></span>naria <span class=\"_ _1\"></span>delle quo<span class=\"_ _1\"></span>te dif<span class=\"_ _1\"></span>ferite <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>incentivo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>breve termine, <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>te al Piano \u201csistema incentivante 2022\u201d b<span class=\"_ _1\"></span>asato sull\u2019assegnazione di phantom shares Banco Desio in cor<span class=\"_ _1\"></span>so di validit\u00e0 e approvato s<span class=\"_ _1\"></span>ulla base della precedente delibera ass<span class=\"_ _1\"></span>embleare del 14 aprile 2022<span class=\"_ _1\"></span>. Per <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>maggior <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ettaglio <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>modalit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>sui <span class=\"_ _3\"></span>termini<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attribuzione <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>ioni <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>valere <span class=\"_ _1\"></span>sul <span class=\"_ _3\"></span>Piano <span class=\"_ _3\"></span>sopra richiamato <span class=\"_ _2d\"> </span>si <span class=\"_ _2c\"> </span>rinvia <span class=\"_ _2c\"> </span>al <span class=\"_ _2d\"> </span>rel<span class=\"_ _1\"></span>ativo <span class=\"_ _2c\"> </span>\u201cDocumento <span class=\"_ _2d\"> </span>Inform<span class=\"_ _1\"></span>ativo <span class=\"_ _2c\"> </span>relativo <span class=\"_ _2c\"> </span>al <span class=\"_ _2d\"> </span>Piano <span class=\"_ _2c\"> </span>\u201csistema <span class=\"_ _2c\"> </span>incentivante <span class=\"_ _2d\"> </span>20<span class=\"_ _1\"></span>22\u201d basato <span class=\"_ _1d7\"> </span>sull\u2019assegnazione <span class=\"_ _169\"> </span>di <span class=\"_ _1d7\"> </span>phantom <span class=\"_ _1d7\"> </span>shares<span class=\"_ _1\"></span>\u201d, <span class=\"_ _1d7\"> </span>pubbl<span class=\"_ _1\"></span>icato <span class=\"_ _1d7\"> </span>nel <span class=\"_ _169\"> </span>sito<span class=\"_ _1\"></span> <span class=\"_ _169\"> </span>is<span class=\"_ _1\"></span>tituzionale <span class=\"_ _1d7\"> </span>all\u2019indirizzo www.bancodesio.it. 1.3 Rappresentazione dei piani di compensi basati su azioni<span class=\"ff2 fs4\"> </span>Le componenti <span class=\"_ _0\"></span>di remunerazione <span class=\"_ _0\"></span>per il <span class=\"_ _2\"></span>personale pi\u00f9 rilevante sopra <span class=\"_ _0\"></span>descritte <span class=\"_ _0\"></span>(STI 2022, STI <span class=\"_ _0\"></span>2023 e <span class=\"_ _2\"></span>LTI 2024<span class=\"_ _3\"></span>-<span class=\"_ _324\"> </span>2026), <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>gamento <span class=\"_ _2\"></span>basato <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>p<span class=\"_ _1\"></span>hantom <span class=\"_ _0\"></span>shares <span class=\"_ _2\"></span>di Banco <span class=\"_ _2\"></span>Desio, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>configurano <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>piani di <span class=\"_ _3\"></span>gruppo <span class=\"_ _3\"></span>\"cash <span class=\"_ _3\"></span>settled\" <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>accordo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>pre<span class=\"_ _1\"></span>visioni<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>principio <span class=\"_ _3\"></span>contabil<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>2 <span class=\"_ _3\"></span>Pagamenti <span class=\"_ _29\"></span>basati <span class=\"_ _3\"></span>su azioni. Tali <span class=\"_ _3\"></span>pagamenti <span class=\"_ _3\"></span>basati <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>azioni <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>dello <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>patrimoniale passivo <span class=\"_ _2\"></span>\"Fondi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>oneri\" <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>opartita <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\"Spese <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>personale\"<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Le <span class=\"_ _29\"></span>societ\u00e0 <span class=\"_ _29\"></span>controllate <span class=\"_ _29\"></span>invece, <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _29\"></span>proprio <span class=\"_ _29\"></span>bilancio <span class=\"_ _29\"></span>separato, <span class=\"_ _29\"></span>contabil<span class=\"_ _1\"></span>izzano <span class=\"_ _29\"></span>il <span class=\"_ _29\"></span>costo <span class=\"_ _29\"></span>di <span class=\"_ _29\"></span>competenza <span class=\"_ _29\"></span>del periodo <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>conto <span class=\"_ _3\"></span>economico <span class=\"_ _1\"></span>\"Spese <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>personale\" <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>contropartita <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>voce <span class=\"_ _1\"></span>\u201cRiserve\u201d <span class=\"_ _3\"></span>di patrimonio netto. B. INFORMAZIONI DI NATURA QUANTITATIV<span class=\"_ _1\"></span>A 2. Altre informazioni Con <span class=\"_ _3\"></span>riferimento <span class=\"_ _29\"></span>a <span class=\"_ _3\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>deliberato <span class=\"_ _29\"></span>dal <span class=\"_ _29\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Amministrazione <span class=\"_ _3\"></span>di <span class=\"_ _29\"></span>Banco <span class=\"_ _29\"></span>Desio <span class=\"_ _3\"></span>in <span class=\"_ _29\"></span>data <span class=\"_ _3\"></span>25<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>marzo 2024  relativamente<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>al  piano <span class=\"_ _2d\"> </span>di  compensi <span class=\"_ _2c\"> </span>basati  su <span class=\"_ _2d\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _2c\"> </span>approvato<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dall\u2019Assemblea <span class=\"_ _2c\"> </span>ordinaria  degli azionisti <span class=\"_ _3b\"></span>del <span class=\"_ _3\"></span>27 <span class=\"_ _3b\"></span>aprile <span class=\"_ _29\"></span>2023, <span class=\"_ _29\"></span>sono <span class=\"_ _29\"></span>state <span class=\"_ _29\"></span>complessivamente<span class=\"_ _1\"></span> <span class=\"_ _29\"></span>asseg<span class=\"_ _1\"></span>nate <span class=\"_ _29\"></span>n. <span class=\"_ _29\"></span>120.33<span class=\"_ _1\"></span>3 <span class=\"_ _29\"></span>phantom <span class=\"_ _3b\"></span>shares <span class=\"_ _29\"></span>Banco Desio <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>9 <span class=\"_ _3\"></span>beneficiari <span class=\"_ _3\"></span>(8 <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>pendenti <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>Banco <span class=\"_ _3\"></span>Desio <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>1 <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _3\"></span>Fides) <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>(i) <span class=\"_ _3\"></span>n. <span class=\"_ _1\"></span>58.310<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relative alla <span class=\"_ _29\"></span>quota <span class=\"_ _3b\"></span>upfront <span class=\"_ _29\"></span>e <span class=\"_ _29\"></span>(ii) <span class=\"_ _29\"></span>n. <span class=\"_ _3b\"></span>62.023 <span class=\"_ _29\"></span>relative <span class=\"_ _29\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _29\"></span>quote <span class=\"_ _29\"></span>differite <span class=\"_ _3b\"></span>nei <span class=\"_ _29\"></span>tre <span class=\"_ _29\"></span>anni <span class=\"_ _29\"></span>succ<span class=\"_ _1\"></span>essivi, <span class=\"_ _29\"></span>la <span class=\"_ _3b\"></span>cui <span class=\"_ _29\"></span>matur<span class=\"_ _3\"></span>azione rimane subordinata alle regole del Piano, ivi comprese la positiva verifica di future condizioni consolidate nonch\u00e9 <span class=\"_ _2c\"> </span>l\u2019assenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>comport<span class=\"_ _1\"></span>amenti <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>misconduct. <span class=\"_ _2c\"> </span>Si <span class=\"_ _2c\"> </span>precisa <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>Cap<span class=\"_ _1\"></span>ogruppo<span class=\"_ _1\"></span><span class=\"ff2\">  B<span class=\"_ _0\"></span>anco <span class=\"_ _2c\"> </span>Desio <span class=\"_ _2c\"> </span>ha<span class=\"_ _1\"></span> </span>riconosciuto <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>propr<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>8 <span class=\"_ _3\"></span>beneficiari <span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>110.<span class=\"_ _1\"></span>774 <span class=\"_ _3\"></span>phantom <span class=\"_ _29\"></span>shares <span class=\"_ _3\"></span>Banco <span class=\"_ _3\"></span>Desio, <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>52.575<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>alla quota up-front e n. 58.199 <span class=\"_ _1\"></span>relative alle quote differite co<span class=\"_ _1\"></span>me sopra specificato.<span class=\"_ _1\"></span> 2.1 Impatti economici Relativamente <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sis<span class=\"_ _1\"></span>temi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>incentivazione in <span class=\"_ _3\"></span>azioni <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>personale <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _3\"></span>rilevante, per <span class=\"_ _3\"></span>l\u2019anno <span class=\"_ _1\"></span>2024 <span class=\"_ _3\"></span><span class=\"ff2\">il <span class=\"_ _3\"></span>Gruppo </span>ha stanziato un one<span class=\"_ _0\"></span>re atteso di 2,3 milioni di <span class=\"_ _0\"></span>euro da <span class=\"_ _0\"></span>ricondursi sostanzialmente al<span class=\"ff5\">\u201d</span> Piano Phantom Shares 2024<span class=\"ff5 ls0\">\u201d<span class=\"ff2\"> della Capogr<span class=\"_ _1\"></span>uppo ed <span class=\"_ _1\"></span>un minor <span class=\"_ _1\"></span>onere di <span class=\"_ _1\"></span></span></span>0,<span class=\"ls0\">2 mil<span class=\"_ _1\"></span>ioni di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>per adeguamento del <span class=\"_ _1\"></span><span class=\"ff5\">piano \u201c<span class=\"_ _1\"></span>Phantom </span></span>shares <span class=\"_ _1\"></span>2023\u201d<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Per <span class=\"_ _3\"></span>quanto at<span class=\"_ _1\"></span>tiene, <span class=\"_ _1\"></span>invece, <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>\u201cLTI <span class=\"_ _3\"></span><span class=\"ff2 lsb\">2024<span class=\"ls0\">-</span></span>2026\u201d <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>dicembre 2024 <span class=\"_ _3\"></span>risulta <span class=\"_ _1\"></span>stanziato <span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>n onere atteso di 3,2 milio<span class=\"_ _1\"></span>ni di euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "PARTE L <span class=\"ff4\">\u2013</span> INFORM<span class=\"_ _0\"></span>ATIVA DI SETTOR<span class=\"_ _0\"></span>E Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>opera <span class=\"_ _3\"></span>svolgendo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>tradizionale <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>intermediazione <span class=\"_ _3\"></span>creditizia, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione del risparmio, l\u2019offerta di prodotti<span class=\"_ _1\"></span> di bancassicurazione vita e danni.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In coere<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>sistema <span class=\"_ _3\"></span>di reporting <span class=\"_ _1\"></span>interno <span class=\"_ _3\"></span>con cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>manag<span class=\"_ _1\"></span>ement <span class=\"_ _1\"></span>monitora <span class=\"_ _1\"></span>l\u2019andamento <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>risultat<span class=\"_ _1\"></span>i e assume le decisioni oper<span class=\"_ _1\"></span>ative in merito alle risors<span class=\"_ _1\"></span>e da allocare, l\u2019informativ<span class=\"_ _1\"></span>a di settore tiene conto della struttura organizz<span class=\"_ _1\"></span>ativa e direzionale di seguito descritt<span class=\"_ _1\"></span>a. Il <span class=\"_ _2\"></span>settore <span class=\"_ _0\"></span>\u201cbancario\u201d <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>la banca <span class=\"_ _2\"></span>rete <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo, ovvero <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>di Desio<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>della Brianza  S.p.A., <span class=\"_ _3d\"> </span>la  Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _3d\"> </span>veicolo  \u201c<span class=\"_ _1\"></span>Desio  OBG <span class=\"_ _3d\"> </span>S.r.l.\u201d,  cos<span class=\"_ _1\"></span>tituita <span class=\"_ _3d\"> </span>appositamente  per <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>programma  di emissione di obbligazioni bancarie garantite<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>settore <span class=\"_ _3\"></span>\u201cparabancario\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A.<span class=\"ff2\"> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>S.p.A., <span class=\"_ _3\"></span>intermediari <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3\"></span>iscritti </span>all\u2019albo di cui all\u2019ar<span class=\"_ _1\"></span>t. 106 TUB, oltre a Dynamica Retail Agenzia in attivit\u00e0 f<span class=\"_ _1\"></span>inanziaria S.r.l. <span class=\"_ _3\"></span><span class=\"ff2\"> </span>Nella <span class=\"_ _2\"></span>colonna <span class=\"_ _2\"></span>\u201crettifiche <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>consolidato\u201d <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>incluse <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>scritture <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>consolidamento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>elisioni <span class=\"_ _2\"></span>infr<span class=\"_ _1\"></span>agruppo con <span class=\"_ _0\"></span>eccezione <span class=\"_ _2\"></span>delle scritture <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>e alla <span class=\"_ _2\"></span>Purchase <span class=\"_ _0\"></span>Price <span class=\"_ _0\"></span>Allocation <span class=\"_ _0\"></span>(PPA) <span class=\"_ _0\"></span>definitiva determinate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione <span class=\"_ _0\"></span>(1\u00b0 <span class=\"_ _0\"></span>giugno 2024) <span class=\"_ _2\"></span>di Dynamica <span class=\"_ _0\"></span>Retail <span class=\"_ _0\"></span>S.p.A <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dynamica <span class=\"_ _0\"></span>Retail Agenzia <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuite <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>settore \u201cparabancario\u201d cui si riferiscono<span class=\"_ _1\"></span><span class=\"ff2\">. </span><table class=\"s wefa hb20\" id=\"_45fdd7e0-dcfa-47ec-97bd-014a32fb3113\"><tr><td class=\"c x259 y3df3 w76b h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3df3 w76c h273\"><div class=\"t m0 x1f3 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x72d y3df3 w76d h273\"><div class=\"t m0 x26 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x89e y3df4 wefb ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x89f y3df4 wefc ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a0 y3df5 wefd ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a1 y3df5 wefe ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3df6 w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Margine della<span class=\"_ _1\"></span> gestione finanziaria e<span class=\"_ _1\"></span> assicurati<span class=\"_ _1\"></span>va </div><div class=\"t m0 xa6 h1b7 y11c2 ff2 fs5b fc0 sc0 ls14a ws0\">(1)</div><div class=\"t m0 x103 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3df6 w76c h2c9\"><div class=\"t m0 xee h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">619.180<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x72d y3df6 w76d h2c9\"><div class=\"t m0 xa8 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">35.424 </div></td><td class=\"c x8a2 y3df6 w761 h2c9\"><div class=\"t m0 xbe h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(12.930) </div></td><td class=\"c x519 y3df6 w76e h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"lsb7\">64<span class=\"ls0\">1.674</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3df7 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Costi di st<span class=\"_ _1\"></span>ruttura </div><div class=\"t m0 x3c h1b7 y11bb ff2 fs5b fc0 sc0 ls14a ws0\">(2)</div><div class=\"t m0 xa7 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3df7 w76c h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(391.975) </div></td><td class=\"c x72d y3df7 w76d h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls122 ws0\">(1<span class=\"ls0\">7.088</span><span class=\"ls0\">)<span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x519 y3df7 w76e h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(408.657) </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a2 y3df7 w761 h273\"><div class=\"t m0 x13f h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x22 h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">406<span class=\"ls0\">  </span></div></td><td></td></tr><tr><td class=\"c x259 y3df8 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span> e rettifiche </div><div class=\"t m0 x206 h1b7 y11bb ff2 fs5b fc0 sc0 ls14a ws0\">(3)</div><div class=\"t m0 x12d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3df8 w76c h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(45.636) </div></td><td class=\"c x72d y3df8 w76d h273\"><div class=\"t m0 x4f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(2.318) </div></td><td></td><td class=\"c x519 y3df8 w76e h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(46.507) </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a2 y3df8 w761 h273\"><div class=\"t m0 x13f h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x2f h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">1.477<span class=\"ls0\"> <span class=\"_ _1\"></span> </span></div></td><td></td></tr><tr><td class=\"c x259 y3df9 w76b ha5\"><div class=\"t m0 xdd h1b8 y130e ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle p<span class=\"_ _1\"></span>artecipa<span class=\"_ _1\"></span>zioni valutate al P.N.<span class=\"_ _3\"></span> </div></td><td class=\"c x89d y3df9 w76c ha5\"><div class=\"t m0 x8b h1b8 y130e ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x72d y3df9 w76d ha5\"><div class=\"t m0 x23 h1b8 y130e ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x8a2 y3df9 w761 ha5\"><div class=\"t m0 x22 h1b8 y130e ff2 fs10 fc0 sc0 ls95 ws0\">501<span class=\"ls0\"> </span></div></td><td class=\"c x519 y3df9 w76e ha5\"><div class=\"t m0 x1f1 h1b8 y130e ff2 fs10 fc0 sc0 ls95 ws0\">501<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3dfa w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) da ce<span class=\"_ _1\"></span>ssione di inves<span class=\"_ _1\"></span>timenti<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3dfa w76c h2c9\"><div class=\"t m0 x8b h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x72d y3dfa w76d h2c9\"><div class=\"t m0 x23 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x8a2 y3dfa w761 h2c9\"><div class=\"t m0 x71 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x519 y3dfa w76e h2c9\"><div class=\"t m0 x8b h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - </div></td></tr><tr><td class=\"c x259 y3dfb w76b h294\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Utile (Perdita) dell<span class=\"_ _1\"></span>a operativit\u00e0 corre<span class=\"_ _1\"></span>nte al lordo delle<span class=\"_ _1\"></span> imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3dfb w76c h294\"><div class=\"t m0 xb6 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">         181.569<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x8a2 y3dfb w761 h294\"><div class=\"t m0 xbe hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">(10.576<span class=\"_ _1\"></span>) </div></td><td class=\"c x519 y3dfb w76e h294\"><div class=\"t m0 x4b hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">              187.0<span class=\"_ _1\"></span>11  </div></td></tr><tr><td></td><td></td><td class=\"c x72d y3dfb w76d h294\"><div class=\"t m0 x3 hfe y1417 ff3 fs10 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa8 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">16.018<span class=\"_ _1\"></span>  </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3dfc w76b h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3dfc w76c h273\"><div class=\"t m0 x1f3 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x72d y3dfc w76d h273\"><div class=\"t m0 x26 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x89e y3dfd wefb ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x89f y3dfd wefc ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a0 y3dfe wefd ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a1 y3dfe wefe ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3dff w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie </div></td><td class=\"c x89d y3dff w76c h2c9\"><div class=\"t m0 x1f3 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">4.224.734  </div></td><td class=\"c x72d y3dff w76d h2c9\"><div class=\"t m0 xa8 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">64.762 </div></td><td class=\"c x8a2 y3dff w761 h2c9\"><div class=\"t m0 xc9 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x519 y3dff w76e h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">4.289.<span class=\"_ _1\"></span>496  </span></div></td></tr><tr><td class=\"c x259 y3e00 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x57 h1b7 y11bb ff2 fs5b fc0 sc0 ls0 ws0\"> <span class=\"ls14a\">(4)</span></div><div class=\"t m0 x133 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3e00 w76c h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">330.952<span class=\"_ _1\"></span>  </span></div></td><td></td><td class=\"c x8a2 y3e00 w761 h273\"><div class=\"t m0 x138 h1b8 y546 ff2 fs10 fc0 sc0 ls122 ws0\">(1<span class=\"ls0\">3</span><span class=\"ls0\">) </span></div></td><td class=\"c x519 y3e00 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">353.<span class=\"_ _1\"></span>690  </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e00 w76d h273\"><div class=\"t m0 x3 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                  </div><div class=\"t m0 xa8 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">22.751  </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e01 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso clie<span class=\"_ _1\"></span>ntela </div><div class=\"t m0 x137 h1b7 y11bb ff2 fs5b fc0 sc0 ls14a ws0\">(4)</div><div class=\"t m0 xef h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3e01 w76c h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls95\">11.<span class=\"ls0\">475.02<span class=\"_ _1\"></span>8</span><span class=\"ls0\">  </span></span></div></td><td></td><td class=\"c x8a2 y3e01 w761 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(877.103) </div></td><td class=\"c x519 y3e01 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">12.036.<span class=\"_ _1\"></span>529  </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e01 w76d h273\"><div class=\"t m0 x3 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">             </div><div class=\"t m0 x1f h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">1.<span class=\"ls0\">438.604</span><span class=\"ls0\"> <span class=\"_ _1\"></span> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e02 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _1\"></span>nche </div></td><td class=\"c x89d y3e02 w76c h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">483.251 <span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x8a2 y3e02 w761 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(869.507) </div></td><td class=\"c x519 y3e02 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">1.950.<span class=\"_ _1\"></span>065  </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e02 w76d h273\"><div class=\"t m0 x3 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">             </div><div class=\"t m0 x1f h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">1.1<span class=\"ls0\">84.929</span><span class=\"ls0\"> <span class=\"_ _1\"></span> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e03 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso cl<span class=\"_ _1\"></span>ientela </div></td><td class=\"c x89d y3e03 w76c h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">13.020.253 <span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x8a2 y3e03 w761 h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(9.667) </div></td><td class=\"c x519 y3e03 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">12.336.104 <span class=\"_ _1\"></span> </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e03 w76d h273\"><div class=\"t m0 x3 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                    </div><div class=\"t m0 x1f3 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">270.071  </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e04 w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Titoli in ci<span class=\"_ _1\"></span>rcolazione </div></td><td class=\"c x89d y3e04 w76c h2c9\"><div class=\"t m0 xee h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">2.584.873<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x72d y3e04 w76d h2c9\"><div class=\"t m0 x23 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x8a2 y3e04 w761 h2c9\"><div class=\"t m0 x3 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x519 y3e04 w76e h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">2.509.<span class=\"_ _1\"></span>819  </span></div></td></tr><tr><td class=\"c x259 y3e05 w76b h5c7\"><div class=\"t m0 xdd hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">Raccolta indiretta, <span class=\"_ _1\"></span>amministrata e g<span class=\"_ _1\"></span>estita </div></td><td class=\"c x89d y3e05 w76c h5c7\"><div class=\"t m0 xb6 hfe yfd ff3 fs10 fc0 sc0 ls84 ws0\">    <span class=\"ls0\">22.<span class=\"ls87\">534</span>.<span class=\"ls87\">481</span>  </span></div></td><td></td><td></td><td class=\"c x519 y3e05 w76e h5c7\"><div class=\"t m0 x4b hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">         20.075.6<span class=\"_ _1\"></span>15  </div></td></tr></table><div class=\"gs69\"><table class=\"s weff hb21\" id=\"_fc71be88-6729-4049-9e3c-c220489d213f\"><tr><td class=\"c x259 y3e06 w770 h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _1\"></span> </div></td><td class=\"c x8a3 y3e06 w5f0 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x268 y3e06 w771 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x8a4 y3e08 wefb hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x8a5 y3e08 wefc hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a6 y3e09 wefd hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a7 y3e09 wf00 hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3e0a w770 h306\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Margine della<span class=\"_ _1\"></span> gestione finanziaria e<span class=\"_ _1\"></span> assicurati<span class=\"_ _1\"></span>va </div><div class=\"t m0 xa6 h1b7 ye84 ff2 fs5b fc0 sc0 ls14a ws0\">(1)</div><div class=\"t m0 x103 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e0a w5f0 h306\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">628.145<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x268 y3e0a w771 h306\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"ls0\">22<span class=\"_ _1\"></span>.529 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x64d y3e0a w6b6 h306\"><div class=\"t m0 x36 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(5.608) </div></td><td class=\"c x7d6 y3e0a w56c h306\"><div class=\"t m0 x3b h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">645.<span class=\"_ _1\"></span>066  </span></div></td></tr><tr><td class=\"c x259 y3e0b w770 h2c5\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Costi di st<span class=\"_ _1\"></span>ruttura </div><div class=\"t m0 x3c h1b7 ye84 ff2 fs5b fc0 sc0 ls14a ws0\">(2)</div><div class=\"t m0 xa7 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e0b w5f0 h2c5\"><div class=\"t m0 x31 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(363.993) </div></td><td class=\"c x268 y3e0b w771 h2c5\"><div class=\"t m0 x151 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(10.222) </div></td><td class=\"c x64d y3e0b w6b6 h2c5\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  <span class=\"ls0\">363 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x7d6 y3e0b w56c h2c5\"><div class=\"t m0 x47 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(373.852) </div></td></tr><tr><td class=\"c x259 y3e0c w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span> e rettifiche </div><div class=\"t m0 x206 h1b7 y11c2 ff2 fs5b fc0 sc0 ls14a ws0\">(3)</div><div class=\"t m0 x12d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e0c w5f0 h2c5\"><div class=\"t m0 xc5 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(65.753) </div></td><td class=\"c x268 y3e0c w771 h2c5\"><div class=\"t m0 xa0 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(1.583) </div></td><td class=\"c x64d y3e0c w6b6 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  <span class=\"ls0\">133 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x7d6 y3e0c w56c h2c5\"><div class=\"t m0 xbe h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(67.203) </div></td></tr><tr><td class=\"c x259 y3e0d w770 h140\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle p<span class=\"_ _1\"></span>artecipa<span class=\"_ _1\"></span>zioni valutate al P.N.<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x64d y3e0d w6b6 h140\"><div class=\"t m0 x25 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">192<span class=\"ls0\"> </span></div></td><td class=\"c x7d6 y3e0d w56c h140\"><div class=\"t m0 x2c h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3e0e w770 h2c5\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) da ce<span class=\"_ _1\"></span>ssione di inves<span class=\"_ _1\"></span>timenti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x64d y3e0e w6b6 h2c5\"><div class=\"t m0 x30 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3e0f w770 h5bd\"><div class=\"t m0 xdd hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">Utile (Perdita) dell<span class=\"_ _1\"></span>a operativit\u00e0 corre<span class=\"_ _1\"></span>nte al lordo delle<span class=\"_ _1\"></span> imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x8a3 y3e0f w5f0 h5bd\"><div class=\"t m0 x71 hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">         198.39<span class=\"_ _1\"></span>9  </div></td><td class=\"c x268 y3e0f w771 h5bd\"><div class=\"t m0 x3b hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">                  10.72<span class=\"_ _1\"></span>4  </div></td><td class=\"c x64d y3e0f w6b6 h5bd\"><div class=\"t m0 xb7 hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">(4.920) </div></td><td class=\"c x7d6 y3e0f w56c h5bd\"><div class=\"t m0 x67 hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">              204.2<span class=\"_ _1\"></span>03  </div></td></tr><tr><td class=\"c x259 y3e10 w770 h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _1\"></span> </div></td><td class=\"c x8a3 y3e10 w5f0 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x268 y3e10 w771 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x8a4 y3981 wefb ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x8a5 y3981 wefc ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a6 y3e11 wefd ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a7 y3e11 wf00 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3e12 w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie </div></td><td class=\"c x8a3 y3e12 w5f0 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">3.957.354 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e12 w771 h2c5\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>   <span class=\"ls0\">-   <span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x7d6 y3e12 w56c h2c5\"><div class=\"t m0 x3b h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">3.957.<span class=\"_ _1\"></span>354  </span></div></td></tr><tr><td class=\"c x259 y3e13 w770 h140\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x57 h1b7 ye84 ff2 fs5b fc0 sc0 ls0 ws0\"> <span class=\"ls14a\">(4)</span></div><div class=\"t m0 x133 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e13 w5f0 h140\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">232.629<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x268 y3e13 w771 h140\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"ls0\">60<span class=\"_ _1\"></span>.728 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x64d y3e13 w6b6 h140\"><div class=\"t m0 x28 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x7d6 y3e13 w56c h140\"><div class=\"t m0 x3b h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">293.<span class=\"_ _1\"></span>339  </span></div></td></tr><tr><td class=\"c x259 y3e14 w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso clie<span class=\"_ _1\"></span>ntela </div><div class=\"t m0 x137 h1b7 y11c2 ff2 fs5b fc0 sc0 ls14a ws0\">(4)</div><div class=\"t m0 xef h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e14 w5f0 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">11.648.252 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e14 w771 h2c5\"><div class=\"t m0 x8 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">1.200<span class=\"_ _1\"></span>.925  </span></div></td><td class=\"c x64d y3e14 w6b6 h2c5\"><div class=\"t m0 x20 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(1.195.551)<span class=\"_ _1\"></span> </div></td><td class=\"c x7d6 y3e14 w56c h2c5\"><div class=\"t m0 x3b h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">11.653.626 <span class=\"_ _1\"></span> </span></div></td></tr><tr><td class=\"c x259 y3e15 w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _1\"></span>nche </div></td><td class=\"c x8a3 y3e15 w5f0 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">1.950.065 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e15 w771 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\"> </span>  <span class=\"lsb7\">1.<span class=\"ls0\">271.868</span><span class=\"ls0\">  </span></span></div></td><td class=\"c x64d y3e15 w6b6 h2c5\"><div class=\"t m0 x20 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(1.195.411)<span class=\"_ _1\"></span> </div></td><td class=\"c x7d6 y3e15 w56c h2c5\"><div class=\"t m0 x3b h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">2.026.<span class=\"_ _1\"></span>522  </span></div></td></tr><tr><td class=\"c x259 y3e16 w770 h140\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso cl<span class=\"_ _1\"></span>ientela </div></td><td class=\"c x8a3 y3e16 w5f0 h140\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">12.553.929 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e16 w771 h140\"><div class=\"t m0 x8f h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">159.289  </div></td><td class=\"c x64d y3e16 w6b6 h140\"><div class=\"t m0 x2e h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(224.200) </div></td><td class=\"c x7d6 y3e16 w56c h140\"><div class=\"t m0 x3b h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls95\">12.<span class=\"ls0\">489.<span class=\"_ _1\"></span>018</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3e17 w770 h2c4\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Titoli in ci<span class=\"_ _1\"></span>rcolazione </div></td><td class=\"c x8a3 y3e17 w5f0 h2c4\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls95\">2.280<span class=\"_ _1\"></span><span class=\"ls0\">.448</span><span class=\"ls0\">  </span></span></div></td><td class=\"c x268 y3e17 w771 h2c4\"><div class=\"t m0 x95 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x64d y3e17 w6b6 h2c4\"><div class=\"t m0 x139 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3e17 w56c h2c4\"><div class=\"t m0 x35 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">2.280.448 </div></td></tr><tr><td class=\"c x259 y3e18 w770 h55d\"><div class=\"t m0 xdd hfe y101 ff3 fs10 fc0 sc0 ls0 ws0\">Raccolta indiretta, <span class=\"_ _1\"></span>amministrata e g<span class=\"_ _1\"></span>estita </div></td><td class=\"c x8a3 y3e18 w5f0 h55d\"><div class=\"t m0 x71 hfe y101 ff3 fs10 fc0 sc0 ls84 ws0\">    <span class=\"ls0\">20.075<span class=\"_ _1\"></span>.615  </span></div></td><td></td><td></td><td class=\"c x7d6 y3e18 w56c h55d\"><div class=\"t m0 x67 hfe y101 ff3 fs10 fc0 sc0 ls0 ws0\">         20.075.6<span class=\"_ _1\"></span>15  </div></td></tr></table></div><div class=\"c w772 ha5 gs2be\"><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">Note: </div></div><div class=\"c w772 h24f gs2bf\"><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">(1) inclusi alt<span class=\"_ _1\"></span>ri oneri/proventi di ges<span class=\"_ _1\"></span>tione <span class=\"_ _1\"></span> </div></div><div class=\"c w776 h274 gs2c0\"><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">(2) spese amminist<span class=\"_ _1\"></span>rative, rettifiche n<span class=\"_ _1\"></span>ette su att<span class=\"_ _1\"></span>ivit\u00e0 materiali ed i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _1\"></span> </div></div><div class=\"c w777 h25 gs2c1\"><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">(3) rettifiche nette pe<span class=\"_ _1\"></span>r deterioramen<span class=\"_ _1\"></span>to di credit<span class=\"_ _1\"></span>i ed attivit\u00e0<span class=\"_ _1\"></span> finanziarie, accantoname<span class=\"_ _1\"></span>nti ai fondi per <span class=\"_ _3\"></span>rischi ed oneri, a<span class=\"_ _1\"></span>vviamento<span class=\"_ _1\"></span> </div></div><div class=\"c w58f h274 gs2c2\"><div class=\"t m0 xdd h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">(4) al netto dei ti<span class=\"_ _1\"></span>toli di de<span class=\"_ _1\"></span>bito Held to collec<span class=\"_ _1\"></span>t (HTC) rilevati al cos<span class=\"_ _1\"></span>to ammortizzato ed e<span class=\"_ _1\"></span>sposti t<span class=\"_ _1\"></span>ra le Attivit\u00e0 finanziarie<span class=\"_ _3\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "PARTE L <span class=\"ff4\">\u2013</span> INFORM<span class=\"_ _0\"></span>ATIVA DI SETTOR<span class=\"_ _0\"></span>E Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Banco <span class=\"_ _1\"></span>Desi<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>opera <span class=\"_ _3\"></span>svolgendo <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>tradizionale <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>intermediazione <span class=\"_ _3\"></span>creditizia, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gestione del risparmio, l\u2019offerta di prodotti<span class=\"_ _1\"></span> di bancassicurazione vita e danni.<span class=\"_ _1\"></span><span class=\"ff2\"> </span>In coere<span class=\"_ _1\"></span>nza <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>sistema <span class=\"_ _3\"></span>di reporting <span class=\"_ _1\"></span>interno <span class=\"_ _3\"></span>con cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>manag<span class=\"_ _1\"></span>ement <span class=\"_ _1\"></span>monitora <span class=\"_ _1\"></span>l\u2019andamento <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>risultat<span class=\"_ _1\"></span>i e assume le decisioni oper<span class=\"_ _1\"></span>ative in merito alle risors<span class=\"_ _1\"></span>e da allocare, l\u2019informativ<span class=\"_ _1\"></span>a di settore tiene conto della struttura organizz<span class=\"_ _1\"></span>ativa e direzionale di seguito descritt<span class=\"_ _1\"></span>a. Il <span class=\"_ _2\"></span>settore <span class=\"_ _0\"></span>\u201cbancario\u201d <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>la banca <span class=\"_ _2\"></span>rete <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo, ovvero <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _2\"></span>Banco <span class=\"_ _2\"></span>di Desio<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>della Brianza  S.p.A., <span class=\"_ _3d\"> </span>la  Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _3d\"> </span>veicolo  \u201c<span class=\"_ _1\"></span>Desio  OBG <span class=\"_ _3d\"> </span>S.r.l.\u201d,  cos<span class=\"_ _1\"></span>tituita <span class=\"_ _3d\"> </span>appositamente  per <span class=\"_ _3d\"> </span>il <span class=\"_ _3d\"> </span>programma  di emissione di obbligazioni bancarie garantite<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>settore <span class=\"_ _3\"></span>\u201cparabancario\u201d <span class=\"_ _3\"></span>comprende <span class=\"_ _3\"></span>Fides <span class=\"_ _3\"></span>S.p.<span class=\"_ _1\"></span>A.<span class=\"ff2\"> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Dynamica <span class=\"_ _3\"></span>Retail <span class=\"_ _3\"></span>S.p.A., <span class=\"_ _3\"></span>intermediari <span class=\"_ _3\"></span>fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _3\"></span>iscritti </span>all\u2019albo di cui all\u2019ar<span class=\"_ _1\"></span>t. 106 TUB, oltre a Dynamica Retail Agenzia in attivit\u00e0 f<span class=\"_ _1\"></span>inanziaria S.r.l. <span class=\"_ _3\"></span><span class=\"ff2\"> </span>Nella <span class=\"_ _2\"></span>colonna <span class=\"_ _2\"></span>\u201crettifiche <span class=\"_ _2\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>consolidato\u201d <span class=\"_ _2\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2\"></span>incluse <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>scritture <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>consolidamento <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>elisioni <span class=\"_ _2\"></span>infr<span class=\"_ _1\"></span>agruppo con <span class=\"_ _0\"></span>eccezione <span class=\"_ _2\"></span>delle scritture <span class=\"_ _2\"></span>relativ<span class=\"_ _1\"></span>e alla <span class=\"_ _2\"></span>Purchase <span class=\"_ _0\"></span>Price <span class=\"_ _0\"></span>Allocation <span class=\"_ _0\"></span>(PPA) <span class=\"_ _0\"></span>definitiva determinate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione <span class=\"_ _0\"></span>(1\u00b0 <span class=\"_ _0\"></span>giugno 2024) <span class=\"_ _2\"></span>di Dynamica <span class=\"_ _0\"></span>Retail <span class=\"_ _0\"></span>S.p.A <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dynamica <span class=\"_ _0\"></span>Retail Agenzia <span class=\"_ _2\"></span>attr<span class=\"_ _1\"></span>ibuite <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>settore \u201cparabancario\u201d cui si riferiscono<span class=\"_ _1\"></span><span class=\"ff2\">. </span><table class=\"s wefa hb20\" id=\"_45fdd7e0-dcfa-47ec-97bd-014a32fb3113\"><tr><td class=\"c x259 y3df3 w76b h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3df3 w76c h273\"><div class=\"t m0 x1f3 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x72d y3df3 w76d h273\"><div class=\"t m0 x26 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x89e y3df4 wefb ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x89f y3df4 wefc ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a0 y3df5 wefd ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a1 y3df5 wefe ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3df6 w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Margine della<span class=\"_ _1\"></span> gestione finanziaria e<span class=\"_ _1\"></span> assicurati<span class=\"_ _1\"></span>va </div><div class=\"t m0 xa6 h1b7 y11c2 ff2 fs5b fc0 sc0 ls14a ws0\">(1)</div><div class=\"t m0 x103 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3df6 w76c h2c9\"><div class=\"t m0 xee h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">619.180<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x72d y3df6 w76d h2c9\"><div class=\"t m0 xa8 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">35.424 </div></td><td class=\"c x8a2 y3df6 w761 h2c9\"><div class=\"t m0 xbe h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(12.930) </div></td><td class=\"c x519 y3df6 w76e h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"lsb7\">64<span class=\"ls0\">1.674</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3df7 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Costi di st<span class=\"_ _1\"></span>ruttura </div><div class=\"t m0 x3c h1b7 y11bb ff2 fs5b fc0 sc0 ls14a ws0\">(2)</div><div class=\"t m0 xa7 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3df7 w76c h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(391.975) </div></td><td class=\"c x72d y3df7 w76d h273\"><div class=\"t m0 x20 h1b8 y546 ff2 fs10 fc0 sc0 ls122 ws0\">(1<span class=\"ls0\">7.088</span><span class=\"ls0\">)<span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x519 y3df7 w76e h273\"><div class=\"t m0 x1f3 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(408.657) </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a2 y3df7 w761 h273\"><div class=\"t m0 x13f h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x22 h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">406<span class=\"ls0\">  </span></div></td><td></td></tr><tr><td class=\"c x259 y3df8 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span> e rettifiche </div><div class=\"t m0 x206 h1b7 y11bb ff2 fs5b fc0 sc0 ls14a ws0\">(3)</div><div class=\"t m0 x12d h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3df8 w76c h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(45.636) </div></td><td class=\"c x72d y3df8 w76d h273\"><div class=\"t m0 x4f h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(2.318) </div></td><td></td><td class=\"c x519 y3df8 w76e h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(46.507) </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a2 y3df8 w761 h273\"><div class=\"t m0 x13f h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  </div><div class=\"t m0 x2f h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">1.477<span class=\"ls0\"> <span class=\"_ _1\"></span> </span></div></td><td></td></tr><tr><td class=\"c x259 y3df9 w76b ha5\"><div class=\"t m0 xdd h1b8 y130e ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle p<span class=\"_ _1\"></span>artecipa<span class=\"_ _1\"></span>zioni valutate al P.N.<span class=\"_ _3\"></span> </div></td><td class=\"c x89d y3df9 w76c ha5\"><div class=\"t m0 x8b h1b8 y130e ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x72d y3df9 w76d ha5\"><div class=\"t m0 x23 h1b8 y130e ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x8a2 y3df9 w761 ha5\"><div class=\"t m0 x22 h1b8 y130e ff2 fs10 fc0 sc0 ls95 ws0\">501<span class=\"ls0\"> </span></div></td><td class=\"c x519 y3df9 w76e ha5\"><div class=\"t m0 x1f1 h1b8 y130e ff2 fs10 fc0 sc0 ls95 ws0\">501<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3dfa w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) da ce<span class=\"_ _1\"></span>ssione di inves<span class=\"_ _1\"></span>timenti<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3dfa w76c h2c9\"><div class=\"t m0 x8b h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x72d y3dfa w76d h2c9\"><div class=\"t m0 x23 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x8a2 y3dfa w761 h2c9\"><div class=\"t m0 x71 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x519 y3dfa w76e h2c9\"><div class=\"t m0 x8b h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> - </div></td></tr><tr><td class=\"c x259 y3dfb w76b h294\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Utile (Perdita) dell<span class=\"_ _1\"></span>a operativit\u00e0 corre<span class=\"_ _1\"></span>nte al lordo delle<span class=\"_ _1\"></span> imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3dfb w76c h294\"><div class=\"t m0 xb6 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">         181.569<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x8a2 y3dfb w761 h294\"><div class=\"t m0 xbe hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">(10.576<span class=\"_ _1\"></span>) </div></td><td class=\"c x519 y3dfb w76e h294\"><div class=\"t m0 x4b hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">              187.0<span class=\"_ _1\"></span>11  </div></td></tr><tr><td></td><td></td><td class=\"c x72d y3dfb w76d h294\"><div class=\"t m0 x3 hfe y1417 ff3 fs10 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa8 hfe y13d ff3 fs10 fc0 sc0 ls0 ws0\">16.018<span class=\"_ _1\"></span>  </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3dfc w76b h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _1\"></span> </div></td><td class=\"c x89d y3dfc w76c h273\"><div class=\"t m0 x1f3 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x72d y3dfc w76d h273\"><div class=\"t m0 x26 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x89e y3dfd wefb ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x89f y3dfd wefc ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a0 y3dfe wefd ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a1 y3dfe wefe ha6f\"><div class=\"t m0 x23f hfe y32ac ff3 fs10 fc0 sc0 ls0 ws0\">31.12.202<span class=\"_ _1\"></span>4<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3dff w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie </div></td><td class=\"c x89d y3dff w76c h2c9\"><div class=\"t m0 x1f3 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">4.224.734  </div></td><td class=\"c x72d y3dff w76d h2c9\"><div class=\"t m0 xa8 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">64.762 </div></td><td class=\"c x8a2 y3dff w761 h2c9\"><div class=\"t m0 xc9 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x519 y3dff w76e h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">4.289.<span class=\"_ _1\"></span>496  </span></div></td></tr><tr><td class=\"c x259 y3e00 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x57 h1b7 y11bb ff2 fs5b fc0 sc0 ls0 ws0\"> <span class=\"ls14a\">(4)</span></div><div class=\"t m0 x133 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3e00 w76c h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">330.952<span class=\"_ _1\"></span>  </span></div></td><td></td><td class=\"c x8a2 y3e00 w761 h273\"><div class=\"t m0 x138 h1b8 y546 ff2 fs10 fc0 sc0 ls122 ws0\">(1<span class=\"ls0\">3</span><span class=\"ls0\">) </span></div></td><td class=\"c x519 y3e00 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">353.<span class=\"_ _1\"></span>690  </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e00 w76d h273\"><div class=\"t m0 x3 h1b8 ydfc ff2 fs10 fc0 sc0 lsb2 ws0\">                  </div><div class=\"t m0 xa8 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">22.751  </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e01 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso clie<span class=\"_ _1\"></span>ntela </div><div class=\"t m0 x137 h1b7 y11bb ff2 fs5b fc0 sc0 ls14a ws0\">(4)</div><div class=\"t m0 xef h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x89d y3e01 w76c h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls95\">11.<span class=\"ls0\">475.02<span class=\"_ _1\"></span>8</span><span class=\"ls0\">  </span></span></div></td><td></td><td class=\"c x8a2 y3e01 w761 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(877.103) </div></td><td class=\"c x519 y3e01 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">12.036.<span class=\"_ _1\"></span>529  </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e01 w76d h273\"><div class=\"t m0 x3 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">             </div><div class=\"t m0 x1f h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">1.<span class=\"ls0\">438.604</span><span class=\"ls0\"> <span class=\"_ _1\"></span> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e02 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _1\"></span>nche </div></td><td class=\"c x89d y3e02 w76c h273\"><div class=\"t m0 x1f h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">483.251 <span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x8a2 y3e02 w761 h273\"><div class=\"t m0 x47 h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(869.507) </div></td><td class=\"c x519 y3e02 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">1.950.<span class=\"_ _1\"></span>065  </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e02 w76d h273\"><div class=\"t m0 x3 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">             </div><div class=\"t m0 x1f h1b8 y13d ff2 fs10 fc0 sc0 ls95 ws0\">1.1<span class=\"ls0\">84.929</span><span class=\"ls0\"> <span class=\"_ _1\"></span> </span></div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e03 w76b h273\"><div class=\"t m0 xdd h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso cl<span class=\"_ _1\"></span>ientela </div></td><td class=\"c x89d y3e03 w76c h273\"><div class=\"t m0 xee h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">13.020.253 <span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x8a2 y3e03 w761 h273\"><div class=\"t m0 x2e h1b8 y546 ff2 fs10 fc0 sc0 ls0 ws0\">(9.667) </div></td><td class=\"c x519 y3e03 w76e h273\"><div class=\"t m0 x26 h1b8 y546 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">12.336.104 <span class=\"_ _1\"></span> </span></div></td></tr><tr><td></td><td></td><td class=\"c x72d y3e03 w76d h273\"><div class=\"t m0 x3 h1b8 ydf1 ff2 fs10 fc0 sc0 lsb2 ws0\">                    </div><div class=\"t m0 x1f3 h1b8 y13d ff2 fs10 fc0 sc0 ls0 ws0\">270.071  </div></td><td></td><td></td></tr><tr><td class=\"c x259 y3e04 w76b h2c9\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Titoli in ci<span class=\"_ _1\"></span>rcolazione </div></td><td class=\"c x89d y3e04 w76c h2c9\"><div class=\"t m0 xee h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">2.584.873<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x72d y3e04 w76d h2c9\"><div class=\"t m0 x23 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x8a2 y3e04 w761 h2c9\"><div class=\"t m0 x3 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x519 y3e04 w76e h2c9\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">2.509.<span class=\"_ _1\"></span>819  </span></div></td></tr><tr><td class=\"c x259 y3e05 w76b h5c7\"><div class=\"t m0 xdd hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">Raccolta indiretta, <span class=\"_ _1\"></span>amministrata e g<span class=\"_ _1\"></span>estita </div></td><td class=\"c x89d y3e05 w76c h5c7\"><div class=\"t m0 xb6 hfe yfd ff3 fs10 fc0 sc0 ls84 ws0\">    <span class=\"ls0\">22.<span class=\"ls87\">534</span>.<span class=\"ls87\">481</span>  </span></div></td><td></td><td></td><td class=\"c x519 y3e05 w76e h5c7\"><div class=\"t m0 x4b hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">         20.075.6<span class=\"_ _1\"></span>15  </div></td></tr></table><table class=\"s weff hb21\" id=\"_fc71be88-6729-4049-9e3c-c220489d213f\"><tr><td class=\"c x259 y3e06 w770 h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati economici<span class=\"_ _1\"></span> </div></td><td class=\"c x8a3 y3e06 w5f0 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x268 y3e06 w771 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x8a4 y3e08 wefb hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x8a5 y3e08 wefc hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a6 y3e09 wefd hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a7 y3e09 wf00 hb22\"><div class=\"t m0 x23f hfe y3e07 ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3e0a w770 h306\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Margine della<span class=\"_ _1\"></span> gestione finanziaria e<span class=\"_ _1\"></span> assicurati<span class=\"_ _1\"></span>va </div><div class=\"t m0 xa6 h1b7 ye84 ff2 fs5b fc0 sc0 ls14a ws0\">(1)</div><div class=\"t m0 x103 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e0a w5f0 h306\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">628.145<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x268 y3e0a w771 h306\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"ls0\">22<span class=\"_ _1\"></span>.529 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x64d y3e0a w6b6 h306\"><div class=\"t m0 x36 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(5.608) </div></td><td class=\"c x7d6 y3e0a w56c h306\"><div class=\"t m0 x3b h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">645.<span class=\"_ _1\"></span>066  </span></div></td></tr><tr><td class=\"c x259 y3e0b w770 h2c5\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Costi di st<span class=\"_ _1\"></span>ruttura </div><div class=\"t m0 x3c h1b7 ye84 ff2 fs5b fc0 sc0 ls14a ws0\">(2)</div><div class=\"t m0 xa7 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e0b w5f0 h2c5\"><div class=\"t m0 x31 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(363.993) </div></td><td class=\"c x268 y3e0b w771 h2c5\"><div class=\"t m0 x151 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(10.222) </div></td><td class=\"c x64d y3e0b w6b6 h2c5\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  <span class=\"ls0\">363 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x7d6 y3e0b w56c h2c5\"><div class=\"t m0 x47 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(373.852) </div></td></tr><tr><td class=\"c x259 y3e0c w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span> e rettifiche </div><div class=\"t m0 x206 h1b7 y11c2 ff2 fs5b fc0 sc0 ls14a ws0\">(3)</div><div class=\"t m0 x12d h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e0c w5f0 h2c5\"><div class=\"t m0 xc5 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(65.753) </div></td><td class=\"c x268 y3e0c w771 h2c5\"><div class=\"t m0 xa0 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(1.583) </div></td><td class=\"c x64d y3e0c w6b6 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>  <span class=\"ls0\">133 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x7d6 y3e0c w56c h2c5\"><div class=\"t m0 xbe h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(67.203) </div></td></tr><tr><td class=\"c x259 y3e0d w770 h140\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) sulle p<span class=\"_ _1\"></span>artecipa<span class=\"_ _1\"></span>zioni valutate al P.N.<span class=\"_ _3\"></span> </div></td><td></td><td></td><td class=\"c x64d y3e0d w6b6 h140\"><div class=\"t m0 x25 h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">192<span class=\"ls0\"> </span></div></td><td class=\"c x7d6 y3e0d w56c h140\"><div class=\"t m0 x2c h1b8 y13cc ff2 fs10 fc0 sc0 ls95 ws0\">192<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x259 y3e0e w770 h2c5\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Utili (Perdite) da ce<span class=\"_ _1\"></span>ssione di inves<span class=\"_ _1\"></span>timenti<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x64d y3e0e w6b6 h2c5\"><div class=\"t m0 x30 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>    <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x259 y3e0f w770 h5bd\"><div class=\"t m0 xdd hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">Utile (Perdita) dell<span class=\"_ _1\"></span>a operativit\u00e0 corre<span class=\"_ _1\"></span>nte al lordo delle<span class=\"_ _1\"></span> imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x8a3 y3e0f w5f0 h5bd\"><div class=\"t m0 x71 hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">         198.39<span class=\"_ _1\"></span>9  </div></td><td class=\"c x268 y3e0f w771 h5bd\"><div class=\"t m0 x3b hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">                  10.72<span class=\"_ _1\"></span>4  </div></td><td class=\"c x64d y3e0f w6b6 h5bd\"><div class=\"t m0 xb7 hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">(4.920) </div></td><td class=\"c x7d6 y3e0f w56c h5bd\"><div class=\"t m0 x67 hfe yfd ff3 fs10 fc0 sc0 ls0 ws0\">              204.2<span class=\"_ _1\"></span>03  </div></td></tr><tr><td class=\"c x259 y3e10 w770 h273\"><div class=\"t m0 xdd hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Dati patrimoniali<span class=\"_ _1\"></span> </div></td><td class=\"c x8a3 y3e10 w5f0 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Bancario </div></td><td class=\"c x268 y3e10 w771 h273\"><div class=\"t m0 x31 hfe y546 ff3 fs10 fc0 sc0 ls0 ws0\">Parabancario </div></td><td class=\"c x8a4 y3981 wefb ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Rettifiche di<span class=\"_ _324\"> </span></div></td><td class=\"c x8a5 y3981 wefc ha4e\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _324\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x8a6 y3e11 wefd ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">consolidato<span class=\"_ _324\"> </span></div></td><td class=\"c x8a7 y3e11 wf00 ha4f\"><div class=\"t m0 x23f hfe y314b ff3 fs10 fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _324\"> </span></div></td></tr><tr><td class=\"c x259 y3e12 w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie </div></td><td class=\"c x8a3 y3e12 w5f0 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">3.957.354 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e12 w771 h2c5\"><div class=\"t m0 x26 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">                       <span class=\"_ _1\"></span>   <span class=\"ls0\">-   <span class=\"_ _1\"></span> </span></div></td><td></td><td class=\"c x7d6 y3e12 w56c h2c5\"><div class=\"t m0 x3b h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">3.957.<span class=\"_ _1\"></span>354  </span></div></td></tr><tr><td class=\"c x259 y3e13 w770 h140\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso banche</div><div class=\"t m0 x57 h1b7 ye84 ff2 fs5b fc0 sc0 ls0 ws0\"> <span class=\"ls14a\">(4)</span></div><div class=\"t m0 x133 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e13 w5f0 h140\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">232.629<span class=\"_ _1\"></span>  </span></div></td><td class=\"c x268 y3e13 w771 h140\"><div class=\"t m0 x8 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">                  <span class=\"ls0\">60<span class=\"_ _1\"></span>.728 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x64d y3e13 w6b6 h140\"><div class=\"t m0 x28 h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(18) </div></td><td class=\"c x7d6 y3e13 w56c h140\"><div class=\"t m0 x3b h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">              <span class=\"ls0\">293.<span class=\"_ _1\"></span>339  </span></div></td></tr><tr><td class=\"c x259 y3e14 w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Crediti verso clie<span class=\"_ _1\"></span>ntela </div><div class=\"t m0 x137 h1b7 y11c2 ff2 fs5b fc0 sc0 ls14a ws0\">(4)</div><div class=\"t m0 xef h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x8a3 y3e14 w5f0 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">11.648.252 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e14 w771 h2c5\"><div class=\"t m0 x8 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">             <span class=\"ls0\">1.200<span class=\"_ _1\"></span>.925  </span></div></td><td class=\"c x64d y3e14 w6b6 h2c5\"><div class=\"t m0 x20 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(1.195.551)<span class=\"_ _1\"></span> </div></td><td class=\"c x7d6 y3e14 w56c h2c5\"><div class=\"t m0 x3b h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls0\">11.653.626 <span class=\"_ _1\"></span> </span></div></td></tr><tr><td class=\"c x259 y3e15 w770 h2c5\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso ba<span class=\"_ _1\"></span>nche </div></td><td class=\"c x8a3 y3e15 w5f0 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls0\">1.950.065 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e15 w771 h2c5\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\"> </span>  <span class=\"lsb7\">1.<span class=\"ls0\">271.868</span><span class=\"ls0\">  </span></span></div></td><td class=\"c x64d y3e15 w6b6 h2c5\"><div class=\"t m0 x20 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">(1.195.411)<span class=\"_ _1\"></span> </div></td><td class=\"c x7d6 y3e15 w56c h2c5\"><div class=\"t m0 x3b h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">           <span class=\"ls0\">2.026.<span class=\"_ _1\"></span>522  </span></div></td></tr><tr><td class=\"c x259 y3e16 w770 h140\"><div class=\"t m0 xdd h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">Debiti verso cl<span class=\"_ _1\"></span>ientela </div></td><td class=\"c x8a3 y3e16 w5f0 h140\"><div class=\"t m0 x67 h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">    <span class=\"ls0\">12.553.929 <span class=\"_ _1\"></span> </span></div></td><td class=\"c x268 y3e16 w771 h140\"><div class=\"t m0 x8f h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">159.289  </div></td><td class=\"c x64d y3e16 w6b6 h140\"><div class=\"t m0 x2e h1b8 y13cc ff2 fs10 fc0 sc0 ls0 ws0\">(224.200) </div></td><td class=\"c x7d6 y3e16 w56c h140\"><div class=\"t m0 x3b h1b8 y13cc ff2 fs10 fc0 sc0 lsb2 ws0\">         <span class=\"ls95\">12.<span class=\"ls0\">489.<span class=\"_ _1\"></span>018</span><span class=\"ls0\">  </span></span></div></td></tr><tr><td class=\"c x259 y3e17 w770 h2c4\"><div class=\"t m0 xdd h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">Titoli in ci<span class=\"_ _1\"></span>rcolazione </div></td><td class=\"c x8a3 y3e17 w5f0 h2c4\"><div class=\"t m0 x67 h1b8 ye80 ff2 fs10 fc0 sc0 lsb2 ws0\">      <span class=\"ls95\">2.280<span class=\"_ _1\"></span><span class=\"ls0\">.448</span><span class=\"ls0\">  </span></span></div></td><td class=\"c x268 y3e17 w771 h2c4\"><div class=\"t m0 x95 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x64d y3e17 w6b6 h2c4\"><div class=\"t m0 x139 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x7d6 y3e17 w56c h2c4\"><div class=\"t m0 x35 h1b8 ye80 ff2 fs10 fc0 sc0 ls0 ws0\">2.280.448 </div></td></tr><tr><td class=\"c x259 y3e18 w770 h55d\"><div class=\"t m0 xdd hfe y101 ff3 fs10 fc0 sc0 ls0 ws0\">Raccolta indiretta, <span class=\"_ _1\"></span>amministrata e g<span class=\"_ _1\"></span>estita </div></td><td class=\"c x8a3 y3e18 w5f0 h55d\"><div class=\"t m0 x71 hfe y101 ff3 fs10 fc0 sc0 ls84 ws0\">    <span class=\"ls0\">20.075<span class=\"_ _1\"></span>.615  </span></div></td><td></td><td></td><td class=\"c x7d6 y3e18 w56c h55d\"><div class=\"t m0 x67 hfe y101 ff3 fs10 fc0 sc0 ls0 ws0\">         20.075.6<span class=\"_ _1\"></span>15  </div></td></tr></table>Note: (1) inclusi alt<span class=\"_ _1\"></span>ri oneri/proventi di ges<span class=\"_ _1\"></span>tione <span class=\"_ _1\"></span> (2) spese amminist<span class=\"_ _1\"></span>rative, rettifiche n<span class=\"_ _1\"></span>ette su att<span class=\"_ _1\"></span>ivit\u00e0 materiali ed i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _1\"></span> (3) rettifiche nette pe<span class=\"_ _1\"></span>r deterioramen<span class=\"_ _1\"></span>to di credit<span class=\"_ _1\"></span>i ed attivit\u00e0<span class=\"_ _1\"></span> finanziarie, accantoname<span class=\"_ _1\"></span>nti ai fondi per <span class=\"_ _3\"></span>rischi ed oneri, a<span class=\"_ _1\"></span>vviamento<span class=\"_ _1\"></span> (4) al netto dei ti<span class=\"_ _1\"></span>toli di de<span class=\"_ _1\"></span>bito Held to collec<span class=\"_ _1\"></span>t (HTC) rilevati al cos<span class=\"_ _1\"></span>to ammortizzato ed e<span class=\"_ _1\"></span>sposti t<span class=\"_ _1\"></span>ra le Attivit\u00e0 finanziarie<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-675": {
   "value": "Oltre alla tradizionale attivit\u00e0 di intermediazione creditizia, il Banco di Desio e della Brianza offre servizi di gestione  del  risparmio,  prodotti  di  bancassicurazione  vita  e  danni,  sistemi  di  pagamento,  prodotti factoring, leasing e credito al consumo, anche attraverso la controllata Fides, intermediario finanziario iscritto  all\u2019albo  di cui all\u2019art. 106 TUB,  che svolge attivit\u00e0 di concessione  di  finanziamenti ai dipendenti pubblici e privati.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-636": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:81560026D234790EB288",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}